Fixed income tax

Article 387. Taxpayers

Taxpayers of fixed tax are:

1) legal entities and individual entrepreneurs engaged in certain types of activities, taxation of which is carried out on the basis of physical indicators characterizing these types of activities;

2) individual entrepreneurs, with the exception of those specified in clause 1 of this article, who carry out entrepreneurial activities without forming a legal entity.

Article 388. Features of the application of a fixed tax by legal entities and individual entrepreneurs engaged in certain types of activities

1. The list of activities subject to a fixed tax, as well as physical indicators characterizing these activities, are approved by a decision of the President of the Republic of Uzbekistan.

2. Taxpayers engaged in certain types of activities that are taxed on the basis of the physical indicators characterizing these types of activities do not have the right to choose a different tax system for the part of activities covered by the payment of a fixed tax.

3. Legal entities carrying out, along with the activity to which the payment of a fixed tax applies, other types of activity, are obliged to keep separate accounts for these types of activities and pay generally established taxes or taxes established by this section.

4. For legal entities? taxpayers of fixed tax other income provided for in Article 132 of this Code are not subject to taxation, with the exception of dividends and interest, income derived from joint activities, as well as rental income.

Revenues from the rental of property are subject to taxation by generally established taxes or a single tax payment.

5. Individual entrepreneurs referred to in paragraph 1 of Article 387 of this Code, carrying out other activities, pay a fixed tax in the manner prescribed by Articles 389 and 390 of this Code.

Article 389. The procedure for the calculation and payment of a fixed tax by legal entities and individual entrepreneurs engaged in certain types of activities

1. The object of taxation is a physical indicator characterizing the type of activity for which a fixed tax is established.

2. The taxable base is determined based on the number of physical indicators.

3. The amount of fixed tax is determined on the basis of the taxable base and the established rate.

4. Tax period is a month.

5. Calculation of a fixed tax is submitted to the state tax service at the place of registration:

1) newly created (beginners)? no later than 10 days from the date of state registration;

6. In the event of a change in the object of taxation and the minimum wage, taxpayers are required to submit an updated calculation no later than the deadline for the payment of the next payment.

7. Payment of the fixed tax is made:

1) legal entities? monthly not later than the 25th day of the month following the reporting month;

2) individual entrepreneurs? within the terms provided for in the sixth part of Article 392 of this Code.

Article 390. Features of the application of fixed tax by individual entrepreneurs

1. The individual entrepreneurs specified in Article 387 of this Code, in the framework of the implementation of individual business activities along with the payment of a fixed tax pay:

1) customs payments;

2) taxes and special payments for subsoil users;

3) tax for the use of water resources? when using water resources for business activities;

4) excise tax in the production of excisable products;

5) insurance premiums extra budgetary pension fund;

6) state fees;

7) the fee for the purchase and (or) temporary importation of vehicles into the territory of the Republic of Uzbekistan.

2. If individual entrepreneurs have taxable property and / or land plotthen they are liable to pay property tax individuals or (and) land tax from individuals in the manner prescribed by sections XIII, XV of this Code.

3. If an individual entrepreneur ceases his activity for a certain period, then prior to the termination of his activity, he shall submit an application to the registering authority about the temporary cessation of activity with the simultaneous delivery of a certificate of state registration.

4. Registering authority that received an application for temporary suspension of activities individual entrepreneur and a certificate of its state registration, provides information to the state tax service at the place of registration on the temporary cessation of the activity of an individual entrepreneur in a form approved by the State Tax Committee of the Republic of Uzbekistan.

5. The information received by the state tax service authorities on the temporary cessation of the activity of the individual entrepreneur, submitted by the registering authority, is the basis for suspending the charge of the fixed tax for the period in which the individual entrepreneur will not carry out its activities.

Article 391. Features of the application of a fixed tax by individual entrepreneurs engaged in trading activities

1. Individual entrepreneurs engaged in trading activities are required to keep records of revenues and goods transactions carried out in the income and commodity transactions accounting registers.

2. The income and commodity transaction accounting registers are:

1) The book of accounting income and commodity transactions of an individual entrepreneur engaged in retail trading activities;

2) Book of commodity checks.

3. Forms of registers for accounting of income and commodity operations are approved by the State Tax Committee.

4. On the basis of an application, the registers for recording income and commodity operations are registered by the state tax service bodies at the place of registration of the individual entrepreneur.

5. The registers of income and commodity operations are kept by the individual entrepreneur for five years from the date of the last entry and must be numbered, strung together and sealed by the appropriate authority of the state tax service.

6. Reports on the activities of the individual entrepreneur shall be submitted to the state tax authorities at the place of registration:

1) individual entrepreneurs engaged in trading activities, with the exception of individual entrepreneurs delivering goods intended for commercial activities? following the results of each quarter no later than the 10th day of the month following the reporting quarter;

2) individual entrepreneurs who deliver goods intended for commercial activities? at the end of each month no later than the 10th day of the month following the reporting month.

Article 392. The procedure for the calculation and payment of a fixed tax by individual entrepreneurs referred to in paragraph 2 of Article 387

1. The fixed tax is paid at the rates established by the decision of the President of the Republic of Uzbekistan, depending on the type of business activity and the location of the taxpayer.

2. Taxpayers engaged in several types of activities pay a fixed tax for each type of activity separately at the rates established for these types of activities.

3. Calculation of a fixed tax is made by state tax service bodies at the place of taxpayer registration.

4. Payment of a fixed tax is made on a monthly basis until the 25th day of the month in which the activity was carried out, at the rates established at the place of state registration of the taxpayer. If the fixed tax rates at the place of business are different from the rates established at the place of state registration, the fixed tax is paid at the highest rate.

Section 419. Basic Terms Used in this Chapter

The terms used in this chapter mean the following:

1) billiard table - a special table with pockets (holes in the sides) and without them, designed for playing billiards;

2) game track - a special track designed for bowling (bowling);

3) gaming machine without a win - special equipment (mechanical, electrical, electronic and other technical equipment) used for conducting games;

4) cards - racing minicar car without a body, differential and elastic wheel suspension, having a two-stroke engine with a displacement of up to 250 cubic centimeters and a maximum speed of 150 kilometers per hour.

Article 420. Payers

Fixed tax payers are individual entrepreneurs and legal entities engaged in the provision of services using:

1) gaming machines without a win;

2) personal computers used to conduct the game;

3) game tracks (bowling (bowling);

4) go-karts;

5) billiard tables (billiards).

Section 421. Object of Taxation with Fixed Tax

The object of taxation of fixed tax are:

1) a non-win gaming machine intended for playing a game with one player;

2) a no-win gaming machine intended for playing a game with more than one player;

3) a personal computer used to conduct the game;

4) game track;

5) cards;

6) a billiard table.

Section 422. Fixed Tax Rates

1. The size of the minimum and maximum base rates of a fixed tax per unit of taxable item per month:

№ payment order	Name an object taxation	Minimum base sizes rates fixed tax (in monthly settlement indicators)	Maximum base sizes rates fixed tax (in monthly settlement indicators)

	Slot machine no win intended for holding the game with one player
	Slot machine no win intended for holding the game with involving more single player
	Personal computer, used for holding the game
	Game track
	Kart
	A pool table

1-1. The tax rate is determined based on the size of the monthly calculation index, established by the law on the republican budget and valid for the first day of the tax period.

2. Within the limits of the approved base rates, local representative bodies set uniform flat tax rates for all taxpayers operating in the territory of one administrative-territorial unit.
Footnote. Article 422 as amended by the laws of the Republic of Kazakhstan dated 12.02.2009 (the order of introduction, seeart. 2); from 11/16/2009

Article 423. Tax period

The tax period for a fixed tax is the calendar quarter.

Article 424. Procedure for the calculation and deadline for payment of a fixed tax

1. Calculation of a fixed tax shall be carried out by applying the appropriate tax rate to each taxable object defined by article 421 of this Code, unless otherwise specified by paragraph 2 of this article.
2. When commissioning taxable objects before the 15th day of a month inclusive, the fixed tax is calculated at the established rate, after the 15th day - in the amount of 1/2 of the established rate.
When disposing of objects of taxation before the 15th day of the month inclusive, the fixed tax is calculated at the rate of 1/2 of the established rate, after the 15th day - at the established rate.
3. A fixed tax is payable to the budget at the place of registration of taxable objects not later than the 25th day of the second month following the reporting tax period.
4. When carrying out other types of business activities that are not specified in Article 420 of this Code, taxpayers of a fixed tax must keep separate records of income and expenses for such types of activities and make calculations with the budget in accordance with the generally established procedure.
Footnote. Article 424 as amended by the Law of the Republic of Kazakhstan dated November 16, 2009 (enacted from 01.01.2010); 07/21/2011(effective from 01.01.2012).

Article 425. Deadline for submission. tax return

The fixed tax declaration shall be submitted no later than the 15th day of the second month following the reporting quarter to the tax authority at the place of registration as a taxpayer carrying out certain types of activities.
Footnote. Article 425 as amended by the Law of the Republic of Kazakhstan dated November 16, 2009 (enacted from 01.01.2010).

Section 422. Fixed Tax Rates Paragraph 1 is amended in accordance with ) 1. The size of the minimum and maximum base rates of a fixed tax per unit of taxable item per month:

Name of the object of taxation	Minimum fixed tax base rates (c)	Maximum fixed tax base rates (in monthly calculated terms)

A slot machine without a win, designed to play a game with one player
A slot machine without a win, designed to hold a game with more than one player
Personal computer used to conduct the game
Game track
Kart
A pool table

Changes to the IP «§» in tax code RK The article is supplemented by paragraph 1-1 in accordance with 1-1. The tax rate is determined on the basis of the amount established by the law on the republican budget and valid for the first day of the tax period. 2. Within the limits of the approved base rates, local representative bodies establish for all taxpayers operating in the territory of one administrative-territorial unit. Article 423. Tax period The tax period for a fixed tax is the calendar quarter. Article 424. Procedure for the calculation and deadline for payment of a fixed tax 1. Calculation of a fixed tax shall be carried out by applying the appropriate tax rate to each taxable object determined by this Code, unless otherwise specified by paragraph 2 of this article. Changes of IP "§" in the Tax Code of the Republic of Kazakhstan ) 2. When commissioning taxable objects before the 15th day of a month inclusive, the fixed tax is calculated at the established rate, after the 15th day - in the amount of 1/2 of the established rate. When objects of taxation are disposed of before the 15th day of the month, inclusive, the fixed tax is calculated as for half a month, after the 15th day - at the established rate. 3. A fixed tax is payable to the budget at the place of registration of taxable objects not later than the 25th day of the second month following the reporting tax period. 4. When carrying out other types of business activities that are not specified in this Code, taxpayers of a fixed tax are required to keep separate records of income and expenses for such types of activities and to make calculations with the budget in the generally established manner. Changes of IP "§" in the Tax Code of the Republic of Kazakhstan Article 425 is amended in accordance with RK dated November 16, 2009 No. 200-IV (effective from January 1, 2010) ( ) Section 425. Deadline for the submission of a tax return it is submitted no later than the 15th day of the second month following the reporting quarter to the tax authority at the place of registration as a taxpayer carrying out certain types of activities.

SECTION 18. SPECIAL TAX REGIMES

Article 426. Types of special tax regimes 1. Special tax regimes are divided into the following types: Subparagraph 1) of paragraph 1 of Article 426 was suspended until January 1, 2013 in accordance with The Republic of Kazakhstan dated December 10, 2008 No. 100-IV. During the period of suspension this sub-paragraph is in the form of Of law 1) a special tax regime for small businesses, which includes: a special tax regime based on a patent; special tax regime based on a simplified declaration; 2) a special tax regime for peasant or private farms; Changes of IP "§" in the Tax Code of the Republic of Kazakhstan Subclause 3 is amended in accordance with RK dated 21.01.10 No. 242-IV (entered into force on January 1, 2011) ( ) 3) special tax regime for legal entities - producers of agricultural products, aquaculture products (fish farming) and rural consumer cooperatives. The taxpayer has the right to choose a generally established procedure or a special tax regime in the cases and in the manner established by this section. In order to apply this section, the generally established procedure is understood as the procedure for calculating, paying taxes and other obligatory payments to the budget, submission tax reporting on them, established by the special part of this Code, except for the procedure established by this section. Changes of IP "§" in the Tax Code of the Republic of Kazakhstan Paragraph 2 is amended in accordance with RK dated 12.02.09 No. 133-IV (entered into force on January 1, 2009) ( ) 2. A patent is a document confirming the fact of settlement with the budget on the individual income tax, with the exception of the individual income taxwithheld at source of payment, and social tax. 3. The form of the patent shall be established by the authorized body. 4. In case of loss of a patent, a duplicate shall be issued at the request of the taxpayer. 5. Registration of issued patents (duplicate patents) is carried out by tax authorities in journals of registration (issuance) of patents. established by the authorized body. 6. For the purpose of taxation of persons applying special tax regimes, another separate structural unit of a taxpayer shall be recognized as a territorially separate division, at whose location stationary workplaces are performed that perform part of its functions. A workplace is considered stationary if it is created for a period of more than one month. Changes of IP "§" in the Tax Code of the Republic of Kazakhstan The article is supplemented by paragraph 7 in accordance with RK dated November 16, 2009 No. 200-IV (effective from January 1, 2010) 7. Taxpayers applying special tax regimes for peasant or farm enterprises, legal entities producing agricultural products, rural consumer cooperatives, for activities subject to such regimes, are not entitled to carry out settlements with the budget in a special tax regime for small businesses.

Chapter 61. SPECIAL TAX REGIME FOR

SUBJECTS OF SMALL BUSINESS

§ 1. General Provisions

Article 427. General Provisions 1. For the purposes of this Code, small business entities shall be recognized as individual entrepreneurs and legal entities that meet the conditions established by this Code. 2. The special tax regime establishes for small businesses a simplified procedure for calculating and paying social tax, corporate or individual income tax, with the exception of taxes withheld at the source of payment. Calculation, payment and submission of tax reports on taxes and other obligatory payments to the budget, not specified in this paragraph, are made in accordance with the generally established procedure. 3. The object of taxation for taxpayers applying special tax regimes on the basis of a patent or a simplified declaration is income for the tax period, consisting of all types of income received (to be received) in the territory of the Republic of Kazakhstan and abroad. Income includes income specified in this Code, determined in accordance with this Code. The calculation and payment of corporate or individual income tax and the presentation of tax reports on them from the income specified in this Code are made in accordance with the generally established procedure. Article 428. Conditions for the application of a special tax regime Clause 1 of Article 428 is suspended until January 1, 2013 in accordance with RK dated 10.12.08, No. 100-IV, during the period of suspension this item is valid as amended Of law 1. Small businesses have the right to independently choose only one of the following procedures for the calculation and payment of taxes, as well as the submission of tax reports on them: 1) the general procedure; 2) a special tax regime based on a patent; 3) a special tax regime based on a simplified declaration. 2. In the transition to the generally established procedure, the subsequent transition to a special tax regime is possible no earlier than after two calendar years of applying the generally established procedure. 3. The special tax regime does not have the right to apply: 1) legal entities with branches, representative offices; 2) branches, representative offices of legal entities; 3) taxpayers who have and (or) taxable items in different localities; 4) legal entities in which the share of participation of other legal entities is more than 25 percent; 5) legal entities whose founder is at the same time the founder of another legal entity applying a special tax regime. The provision of subparagraph 3) of this paragraph does not apply to taxpayers engaged in the leasing of property. Changes of IP "§" in the Tax Code of the Republic of Kazakhstan Point 4 is amended. RK dated December 30, 2009 No. 234-IV (effective from January 1, 2010) ( ) 4. The special tax regime does not apply to the following activities: Changes of IP "§" in the Tax Code of the Republic of Kazakhstan Subitems 1 and 2 are amended in accordance with The Republic of Kazakhstan dated 30.06.10 No. 297-IV (effective from July 1, 2010) ( ) 1) the production of excisable goods; 2) storage and wholesale of excisable goods; 3) the sale of certain types of petroleum products - gasoline, diesel fuel and fuel oil; 4) the organization and conduct of lotteries (except state (national)); 5) subsoil use; 6) the collection and reception of glassware; 7) collection (harvesting), storage, processing and sale of scrap and waste of non-ferrous and ferrous metals; 8) consulting services; 9) activities in the field of accounting or audit; Changes of IP "§" in the Tax Code of the Republic of Kazakhstan Sub-paragraph 10 is amended. Republic of Kazakhstan dated July 15, 2010, No. 338-IV ( ) 10) financial, insurance and intermediary activities of an insurance broker and an insurance agent.

§ 2. Special tax treatment based on patent

Section 429. General Provisions A special tax regime based on a patent is applied by individual entrepreneurs who meet the following conditions: 1) who do not use employees; 2) carry out activities in the form of personal entrepreneurship; Changes of IP "§" in the Tax Code of the Republic of Kazakhstan Subparagraph 3 is amended. ) 3) whose income for the tax period does not exceed the 200-fold fee established by the law on the republican budget and valid as of January 1 of the relevant financial year. Article 430. Tax Period The tax period is calendar year. Section 431. Conditions of Application 1. To apply a special tax regime on the basis of a patent, an individual entrepreneur before the start of its application shall submit to the tax authority at the location of the newly formed individual entrepreneurs submit this application no later than ten calendar days from the date of state registration as an individual entrepreneur. The date of commencement of the application of a special tax regime for these individual entrepreneurs will be the date of state registration as an individual entrepreneur. Failure by the individual entrepreneur to submit a tax declaration within the time specified in this paragraph shall be considered as his consent to settle with the budget in the generally established manner. Simultaneously with the tax application for the application of a special tax regime on the basis of a patent, it is presented (hereinafter for the purposes of applying this chapter - calculation) in the form established by the authorized body. Attached to the calculation are documents confirming the payment to the budget of the cost of a patent, social contributions, the transfer of mandatory pension contributions. Taxpayers representing the calculation in electronic form, these documents do not represent. The calculation for obtaining the next patent is submitted before the expiration of the previous patent without submitting a tax application for the application of a special tax regime based on the patent. 2. Within one working day after the submission of the calculation and the documents attached to the calculation, the tax authorities issue or issue a decision on the refusal to grant a patent according to the established authority. The decision is made out in two copies, one of which is handed over to the taxpayer against signature. The reason for the refusal to grant a patent is the taxpayer's non-compliance with the conditions specified in this Code. A patent is issued for a period of not less than one month and not more than twelve months. The patent is invalid without presentation. 3. In the case of temporary suspension of business activities in the application of a special tax regime on the basis of a patent by an individual entrepreneur, it shall be submitted to the tax authority at its location in the manner established by this Code. 4. Termination of the application of a special tax regime on the basis of a patent shall be made on the basis of or by the decision of the tax authority in the cases provided for by paragraph 7 of this article. Changes of IP "§" in the Tax Code of the Republic of Kazakhstan Point 5 is amended. RK dated November 16, 2009 No. 200-IV (entered into force on January 1, 2010) ( ) 5. With the voluntary termination of the application of a special tax regime based on a patent tax statement submitted before the expiration of the patent. In this case: 1) the date of termination of the application of a special tax regime will be the last day of the term of the patent; 2) the date of commencement of the application of a generally established procedure or another special tax regime chosen by the taxpayer will be the date following the expiration date of the patent. 6. In cases of occurrence of conditions that do not allow the application of a special tax regime on the basis of a patent, the individual entrepreneur must: 1) submit within five working days from the moment of non-compliance with the following conditions: for the termination of the application of the special tax regime; additional calculation for the excess amount, if the actual income exceeds the amount of income established by this Code; 2) go to the generally established procedure or another special tax regime in the manner established by this Code, from the month following the month in which such conditions arose. Changes of IP "§" in the Tax Code of the Republic of Kazakhstan Point 7 is amended. RK dated November 16, 2009 No. 200-IV (entered into force on January 1, 2010) ( ) 7. When establishing the fact that a taxpayer does not comply with the conditions established by this Code, the tax authority transfers this taxpayer to the general procedure from the month following the month in which the discrepancy has occurred. At the same time, if such a discrepancy is established during the course of cameral control, the tax authorities, before transferring to the generally established procedure, notify the taxpayer on the elimination of violations identified by the tax authorities based on the results of desk control, in the terms and procedure established by this Code. Changes of IP "§" in the Tax Code of the Republic of Kazakhstan The article is supplemented by paragraph 8 in accordance with RK dated November 16, 2009 No. 200-IV (effective from January 1, 2010) 8. In the cases specified in this article: 1) the date of termination of the application of the special tax regime will be the last day of the month in which such a discrepancy has occurred; 2) the date of commencement of the application of the generally established procedure will be the first day of the month following the month in which such a discrepancy has occurred. Article 432. Calculation of the value of a patent 1. The cost of a patent is calculated by applying a rate of 2 percent to the object of taxation. The cost of a patent is payable to the budget in the form of: 1) an individual income tax - in the amount of 1/2 of the value of the patent; 2) social tax - in the amount of 1/2 of the value of the patent, minus the social deductions calculated in accordance with the Republic of Kazakhstan "On Compulsory Social Insurance". If the amount of social contributions exceeds the amount of social tax, the amount of social tax becomes zero. 2. If the actual income during the term of the patent exceeds the amount of income indicated in the calculation, the individual entrepreneur is obliged to submit an additional calculation for the amount of the excess and pay taxes on this amount within five working days. On the basis of this calculation, a new patent is issued instead of a previously issued patent. 3. If during the term of the patent the actual income does not reach the amount of income indicated in the calculation, the individual entrepreneur is entitled to submit an additional calculation for the amount of the reduction. In this case, the refund of overpaid taxes is made in the manner prescribed by this Code, after a time survey conducted tax authority. 4. In the event that the amount of income actually received exceeds the amount of the marginal income established by this Code, before the patent expires, the patent value before the date of transition to another tax regime in cases established by this Code is calculated at the rate established by paragraph 1 of this article. 5. Upon termination of business activities before the expiration of the term of the patent, the amount of taxes paid in shall not be returned or recalculated, except in the case of recognition of an individual entrepreneur as incapable.

§ 3. Special tax treatment based on

simplified declaration

Section 433. General Provisions A special tax regime based on a simplified declaration is used by small businesses that meet the following conditions: 1) for individual entrepreneurs: the maximum average number of employees for a tax period is twenty-five people, including the individual entrepreneur himself; marginal income for the tax period is 10,000.0 thousand tenge; 2) for legal entities: the maximum average number of employees for the tax period is fifty people; marginal income for the tax period is 25 000.0 thousand tenge. Article 434. Tax Period The tax period is the calendar quarter.