LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 1, 2010 No. HK-21-51/3695

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in connection with changes, the introduced Law of the Republic of Kazakhstan of 30.12.2009 No. 234-IV "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning compulsory and mutual insurance, the taxation" (further - the Law of 30.12.2009 No. 234-IV) in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" which became effective since January 1, 2010, reports that the Tax code for public institutions provides the following features of calculation, deduction and payment of the individual income tax and social tax.

On the individual income tax

Article 161-1 of the Tax Code, it is determined that according to the decision of state body its structural divisions and (or) territorial authorities can be considered as tax agents according to the income of employees of public institutions subordinated to them.

According to the decision of local executive body its structural divisions and (or) territorial (subordinate) authorities can be considered as tax agents according to the income of employees of public institutions subordinated to them.

At the same time the public institutions recognized according to the procedure, established by this Article, tax agents for the purposes of Section 12 of the Tax Code, are recognized payers of the social tax.

Payment of the individual income tax is made in the relevant budgets for the location of the tax agent.

Calculation, deduction and payment of the individual income tax is made by the tax agent according to the procedure and the terms established by Articles 161, 163 - 167 Tax codes.

At the same time, the declaration on the individual income tax and the social tax is submitted the tax agent according to the procedure and terms, stipulated in Clause 162 Tax codes.

On the social tax

According to Item 3 of article 355 of the Tax Code, according to the decision of state body its structural divisions and (or) territorial authorities can be considered as payers of the social tax which is subject to payment for public institutions subordinated to them.

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