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IPN, OSMS and MZP: about types of taxes in Kazakhstan and their payment
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IPN, OSMS and MZP: about types of taxes in Kazakhstan and their payment

It can be difficult to understand the tax system without the help of a specialist. We talked with financial and tax consultant Aizhan Balakeshova about how this sphere works.

Aizhan Balakeshova, city — Karaganda, head of the accounting company BK AUDIT, certified professional accountant, tax consultant and auditor, mediator, @bkaudit

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About myself

I have been working in the tax field for more than 12 years. I tried myself in various industries, but eventually came to outsourcing accounting services. This includes accounting, submission of tax reports, protection of businesses of any level. We are also engaged in tax optimization — we help client to pay less in official ways and enjoy benefits.

My task is to teach taxpayers basic things that will help them stand up for themselves in a conversation with a civil servant. Additionally, I am engaged in forensic expert activity in the category of economic crimes.

What you need to know about taxes in Kazakhstan

When an employee receives a salary, the employer calculates taxes and pays them. Individual income tax, pension contributions and health insurance contributions are deducted from the salary. Conditionally, with 100 000 tenge on hand, the employee receives about 85 000. From his own pocket, the employer pays the mandatory deduction for health insurance.

It's better to work officially. When taxes are paid for you, you become a participant in several systems at once — pension, social, medical. Taking into account your income, you will receive a pension in the future. Also, thanks to official work, you will be able to use medical services or go on maternity leave with benefits.

Even if you are not working, you need to pay a health insurance contribution. In order not to do this, you can contact the employment center, register as unemployed and apply for benefits. There you can also receive job offers or go to free retraining courses.

If you are an individual and conduct, for example, lessons at home, you can work through a Single Aggregate Payment. Payment of taxes — 1 MCI per month, and outside the cities — 0.5 MCI. In this case, you do not need to open an IP.

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There are several types of tax regimes for entrepreneurs.

A special tax regime based on a simplified declaration is beneficial for those taxpayers who do not confirm the cost price. For example, if you bought a product on the market without documents. In this case, the tax rate is 3%. Reports are submitted twice a year. Certain activities of this regime fell under the moratorium, which began on January 1, 2020. They are exempt from paying social and income taxes until 2023.

If your expenses are documented, it is most profitable to open a sole proprietor in a generally established mode

The generally established regime assumes a corporate tax rate of 10% for sole proprietors, 20% for LLP. It is paid once a year from net income. All expenses in this case need to be documented.

If your expenses are documented, it is most profitable to open a sole proprietor in a generally established mode.

It is better to pay taxes on time, before the 25th of last month. For example, for January you need to pay by February 25. Otherwise, you risk falling under administrative responsibility.

About tax deductions

A tax deduction is an amount that reduces the amount of income from which an individual income tax is levied. To use it, you need to write an application to the employer with a request to take this into account.

Last year, the standard deduction was equal to one minimum wage or 42 500 tenge. If you received so much, you could use the deduction and not pay the IPN.

From 2022, the tax deduction is equal to 14 MCI or 42 882 tenge. Since the minimum wage has increased, it will not be possible to go to zero. You will have to pay at least a small amount.

If you have several jobs, then you can use the tax deduction only on one of them.

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