Rustam Zhursunov: Tax holidays do not extend for foreign economic activity participants
Representatives of the Ministry of National Economy of the Republic of Kazakhstan, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan answered the questions of entrepreneurs during the meeting on the platform of the Atameken NCE RK.
Thus, for example, the entrepreneurs working under the simplified declaration should submit a declaration for the second half of the year on payment of taxes in February. The question is whether they have to pay these taxes or will they be exempted?
"If there is an obligation in February for a person working under the simplified tax return, it must be fulfilled as it is the obligation of 2019. After three years (from 2020 to 2022) in 2023, the taxpayers will not pay for 2022," the representatives of the Ministry of Economic Development of Kazakhstan explained.
The so-called tax holidays do not extend for participants in foreign economic activity. Entrepreneurs asked how to determine who is a participant in foreign economic activity?
"The Customs Code refers to the concept of a participant in foreign economic activity 135 times, but there is no definition of this concept. We understand it this way, a participant in foreign economic activity is an entrepreneur engaged in the export and import of goods,” the specialists of the State Revenue Committee of Ministry of Finance said.
However, Rustam Zhursunov, Deputy Chairman of the Board of the Atameken NCE RK expressed his concerns.
"That is, if the entrepreneur had any export operations, he loses the right to tax holiday. People have to understand that tomorrow it will have great consequences. You must convey the consequences of such restrictions," Rustam Zhursunov said.
The question is what should an entrepreneur, working under a patent, do if he took it in advance in 2019 for 2020?
"Individuals who took a patent for 2020, having paid for it in 2019, have the right to submit additional reports to the tax authorities at the place of patent issue. Accordingly, the amount of income will remain the same. That is, the obligations of 2020, which were fulfilled in 2019 under the patent, will be returned or set off against future payments," the specialists of the State Revenue Committee of Ministry of Finance said.
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