{"id":41601,"date":"2024-01-10T13:13:41","date_gmt":"2024-01-10T10:13:41","guid":{"rendered":"https:\/\/f-chain.com\/?p=5671"},"modified":"2024-01-10T13:13:41","modified_gmt":"2024-01-10T10:13:41","slug":"kazakhstan-news-and-accounting-activities-january-2024-az","status":"publish","type":"post","link":"https:\/\/az.f-chain.com\/az\/kazakhstan-news-and-accounting-activities-january-2024-az\/","title":{"rendered":"KAZAKHSTAN: NEWS AND ACCOUNTING ACTIVITIES, JANUARY 2024"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]-An additional tax will be introduced at the expense of the employer\u2019s own funds, and only for employees born after January 1, 1975 \u2013 a mandatory pension contribution by the employer. The amount of MPCE is calculated from the monthly income of each employee: from January 1, 2024 in the amount of 1.5% with an annual increase to 5% in 2028;<br \/>\n-The Tax Committee has published a list of companies that are subject to mandatory audit in the first half of 2024;<br \/>\n-In connection with the increase of the minimum calculation indicator, the limit has increased up to 73 840 000 tenge, after which mandatory registration for VAT occurs. It was 69 000 000 tenge in 2023;<br \/>\n-Changes to the tax code have been adopted, in addition to the introduction of an additional tax, another main change &#8211; deferment of payment of state duty based on the property status of an individual or the financial situation of a legal entity;<\/p>\n<hr \/>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n<h3>Full list of accounting activities in January you may see below:<\/h3>\n<p>1. Calculation and payment of wages for December: 1 \u2013 10 of January, 2024<br \/>\n2. Submission of tax reporting \u2013<\/p>\n<p><strong>before January, 15<\/strong><\/p>\n<ul class=\"ul-gray\">\n<li>submission an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00<\/li>\n<\/ul>\n<p><strong>before January, 22<\/strong><\/p>\n<ul class=\"ul-gray\">\n<li>EEU for received imports &#8211; submission of an import application in the form 328.00 and payment of VAT<\/li>\n<li>Calculation of advance payments for CIT before submitting the CIT declaration for the 1st quarter of 2024 in form 101.01<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;5678&#8243; img_size=&#8221;full&#8221;][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;5684&#8243; img_size=&#8221;full&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_column_text]3. Payment of taxes:<\/p>\n<p><strong>Before January, 5<\/strong><\/p>\n<ul class=\"ul-gray\">\n<li>individuals engaged in private practice pay PIT (personal income tax)<\/li>\n<\/ul>\n<p><strong>Before January, 22<\/strong><\/p>\n<ul class=\"ul-gray\">\n<li>indirect taxes on imports from the EAEU<\/li>\n<\/ul>\n<p><strong>Before January, 25<\/strong><\/p>\n<ul class=\"ul-gray\">\n<li>salary taxes and contributions and other taxes<\/li>\n<li>Withholding tax and advance payments for CIT<\/li>\n<li>other taxes<\/li>\n<\/ul>\n<p>4. Submission of statistical reporting according to schedule for your business activities<br \/>\n5. Other activities in area of primary documentation checkup\/collection, reconciliation acts and matching of electronic invoices on state portal with 1C or other software; daily bookkeeping activities.<\/p>\n<p style=\"text-align: right;\">Article is prepared by Ekaterina Kassumova,<br \/>\nDirector of FChain Kazakhstan<br \/>\n08th of January 2024<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]-An additional tax will be introduced at the expense of the employer\u2019s own funds, and only for employees born after January 1, 1975 \u2013 a mandatory pension contribution by the employer. The amount of MPCE is calculated from the monthly income of each employee: from January 1, 2024 in the amount of 1.5% with an<\/p>\n","protected":false},"author":1,"featured_media":47148,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,21],"tags":[],"class_list":["post-41601","post","type-post","status-publish","format-standard","hentry","category-feautured-post-ru","category-news-ribbon-ru"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>KAZAKHSTAN: NEWS AND ACCOUNTING ACTIVITIES, JANUARY 2024 - FChain<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/az.f-chain.com\/\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KAZAKHSTAN: NEWS AND ACCOUNTING ACTIVITIES, JANUARY 2024 - FChain\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text]-An additional tax will be introduced at the expense of the employer\u2019s own funds, and only for employees born after January 1, 1975 \u2013 a mandatory pension contribution by the employer. 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