Taxes for managers

Programme

Fundamentals and principles of taxation

• The essence and functions of taxes in the state. Principles of taxation
• The existing system of taxes and other mandatory payments to the budget in the Republic of Kazakhstan
• Participants in tax relations
• The tax liability

Corporate income tax (CIT)

• CIT payers and categories exempt from taxation
• Main elements of the organisation's financial statements
• Rules for calculating CIT
  • Determining the aggregate annual income of a legal entity
  • Expenses and deductions allowed by the Tax Code
  • Investment tax preferences
  • Reduction of taxable income
• Advance CIT payments
• CIT withheld at source
• Tax reporting and CIT payment deadlines

Value added tax (VAT)

• Payers and objects of taxation
• Sales turnover and taxable imports
• VAT offset on purchased goods and services
• Tax calculation, rates and tax reporting
• Electronic invoices

Employee income and other income of individuals

• Employee income — calculating, withholding and remitting individual income tax and mandatory pension contributions. Social tax and social contributions
• Income of individuals under civil law contracts
• Other income of individuals. Self-payment of individual income tax and the tax return

Local taxes

• Land tax: payers, tax base, rates and tax reporting
• Property tax: object of taxation and measurement of the tax base, tax rate and deadline for submitting tax reports
• Vehicle tax: payers, object of taxation, procedure for calculating the tax and submitting tax reports
• Other mandatory payments to the budget. Levies, state duty and fees
• Emissions charges

Taxation of certain types of activity

• Excise duties — tax base, tax calculation, payment procedure and reporting
• Export rent tax
• Taxation of subsoil users: mineral extraction tax and special payments
• Gambling business tax. Fixed tax
• Special tax regimes
• Choosing the optimal taxation option in practice: restrictions, pros and cons

Tax administration

• Rights and obligations of tax authorities and taxpayers
• Registration of taxpayers with the tax authorities
• Tax control. Types of tax audits
• Securing performance of a tax liability not met on time
• Measures for compulsory recovery of tax debt
• Monitoring of large taxpayers
• The risk management system
• Administrative liability
• Appealing audit results