In connection with the amendments made to the Law of the Republic of Kazakhstan "On Pension Provision in the Republic of Kazakhstan" in terms of the obligations of individuals receiving income under civil law agreements (GPC) to pay mandatory pension contributions(OPV) in their favor, all individuals who receive income under GPC agreements need to know the following.
In accordance with subparagraph 28) of Article 1 of the Law of the Republic of Kazakhstan "On Pension Provision of the Republic of Kazakhstan", an agent for the payment of mandatory pension contributions, mandatory professional pension contributions (hereinafter referred to as the agent) is an individual or legal entity, including a foreign legal entity operating in the Republic of Kazakhstan through a permanent establishment, branches, representative offices of foreign legal entities, calculating, withholding (calculating) and transferring mandatory pension contributions, mandatory professional pension contributions to a single accumulative Pension Fund in the manner determined by the legislation of the Republic of Kazakhstan.
Paragraph 1 of Article 29 of the Law establishes that agents quarterly within the period established tax legislation of the Republic of Kazakhstan, submit a declaration on an individual income tax and social tax, which reflects information on the calculated, withheld (accrued) amounts of mandatory pension contributions, mandatory professional pension contributions, unless otherwise established by the legislation of the Republic of Kazakhstan.
In accordance with paragraph 1 of Article 355 tax code declaration on individual income tax and social tax is submitted to the tax authorities at the location tax agent no later than the 15th day of the second month following the reporting period:
tax agents, including those applying a special tax regime using a fixed deduction;
agents or payers of social payments, including in their favor in accordance with the laws of the Republic of Kazakhstan.
Thus, individuals who have received income under civil law agreements must independently submit a declaration for individual income tax and social tax (FNF 200.00), approved by order of the Minister of Finance of the Republic of Kazakhstan dated February 12, 2018 No. 166 "On approval of forms tax reporting(hereinafter referred to as the Order), reflecting information on the calculated (accrued) amounts of mandatory pension contributions on a quarterly basis, no later than the 15th day of the second month following the reporting quarter.
In this connection, mandatory pension contributions from income received individuals under GPC agreements, in the event of obligations arising in accordance with the legislation on pension provision, they are subject to reflection in TNF 200.00 for the 3rd and (or) 4th quarters of 2018.
Please note that when filling out TNF 200.00, these taxpayers do not put a mark in line 6 "Category of taxpayers" and fill in the lines:
200.00.004 "The amount of mandatory pension contributions to be transferred in their favor";
200.01.009 "Declared income in your favor."
Wherein given form will be sent to the server without taking into account the results of format-logical control and messages in the Error Log.
He wrote about it on his page on Facebook, the official representative of the State Revenue Committee Murat Zhumanbay.
"By the Decree of the Government of the Republic of Kazakhstan Tengebayev Ardak Myrzabaevich was relieved of his post as Vice Minister of Finance and by order of the Minister of Finance of the Republic of Kazakhstan dated December 14, 2016 No. 537 was appointed Chairman of the Committee government revenue Ministry of Finance of the Republic of Kazakhstan," Zhumanbay wrote.
"Today, the Minister of Finance of the Republic of Kazakhstan, Bakhyt Sultanov, at a meeting with the leadership of the State Revenue Committee, introduced the new chairman of the department, Ardak Tengebaev.
Bakhyt Sultanov announced the tasks facing the Committee for the Implementation of the Nation's Plan - 100 steps to implement the five institutional reforms of the Head of State.
The Minister of Finance instructed to continue and strengthen the work to improve the system of administration of state revenues, including informatization of customs declaration and taxation.
In turn, Ardak Tengebayev said that he would do his best to justify the trust of the country's leadership and the ministry," the statement said.
Ardak Tengebayev was born in 1971. In 1993 he graduated from the Kazakh state academy management with a degree in accounting and analysis economic activity", in 2002 - University "Kainar" with a degree in "jurisprudence".
He began his career in 1993 as a specialist in the Turgai branch of JSC "Kazagroprombank".
AT tax authorities started working in April 1997 as a tax inspector, sector manager, chief tax inspector, head of the Almaty Tax Committee Department. From April 2000 to August 2002, he headed the audit department of the Tax Committee for the Almaly district of Almaty. From August 2002 to February 2003, he served as head of the Collection Department of the Tax Committee for Almaty. From February 2003 to October 2004, he worked as a senior inspector, head of department, head of department of the Department for Combating Economic and Corruption Crimes in Almaty.
From November 2004 to September 2005, he worked as the head of the Department of the Tax Committee "Information Technology Park", from September 2005 to August 2007 - Chairman of the Tax Committee for Semey, East Kazakhstan region.
From August 2007 to May 2009, he served as head of the Tax Department for the Mangistau region, from May 2009 to April 2010, he headed the Specialized Department of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan.
From April 2010 to November 2012, he worked as Deputy Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan. Since November 2012 - Vice Minister of Finance of the Republic of Kazakhstan.
Awarded with a jubilee medal, badge of the Ministry of Finance of the Republic of Kazakhstan "Karzhy kyzmetinin uzdigi".
