when calculating taxes and fees

MCI for calculating benefits and other social benefits, as well as the application of penalties, taxes and other payments in accordance with

with the legislation of the Republic of Kazakhstan:

- from January 1, 2020 - 2 651 tenge;

- from April 1, 2020 - 2 778 tenge.

For vehicle tax

According to paragraph 3 of Article 492 of the Tax Code, the MCI, established by the law on the republican budget and valid as of January 1 of the corresponding financial year, is applied to calculate the tax on vehicles.

Thus, the MCI valid as of January 1, 2020, that is, 2 651 tenge, is applied to calculate the tax on vehicles for 2020.

 For fees, fees and other obligatory payments to the budget

In accordance with Articles 553, 557, 582 and 609 of the Tax Code, the rates of registration fees, fees for using a license to engage in certain types of activities, fees for the use of wildlife and state fees are determined in an amount that is a multiple of the monthly calculated indicator established by the law on the republican budget and effective on the date of payment of such payments.

Accordingly, to calculate fees, fees for using a license to engage in certain types of activities, fees for the use of wildlife and state fees for 2020, the MCI is applied:

- if paid before April 1, 2020 - MCI valid as of January 1, 2020 (2 651 tenge);

- upon payment on April 1, 2020 and after - MCI valid as of April 1, 2020 (2 778 tenge).

 On the application of special tax regimes (SR)

According to paragraph 2 of Article 683 of the Tax Code, in order to apply the SNR for small businesses, income for the tax period should not exceed for the SNR:

- on the basis of a patent - 3,528 times the MCI established by the law on the republican budget and valid as of January 1 of the corresponding financial year;

- on the basis of a simplified declaration - 24,038 times the MCI established by the law on the republican budget and effective as of January 1 of the corresponding financial year;

- using a fixed deduction - 144 184 times the MCI established by the law on the republican budget and effective as of January 1 of the corresponding financial year;

Thus, the maximum income for the purposes of applying the SNR for small businesses is applied by the MCI effective as of January 1, 2020, that is, 2 651 tenge.

 On payment of the Single Aggregate Payment (CAP)

In accordance with paragraph 2 of Article 774 of the Tax Code, the amount of income of the CAP payer received as a result of the activities specified in subparagraph 3) of paragraph 1 of this article for a calendar year must not exceed 1175 times the MCI established by the law on the republican budget and in effect on January 1 of the relevant financial year.

So, to calculate the maximum income of the CAP payer, the MCI is applied, valid as of January 1, 2020, that is, 2 651 tenge (the amount of the maximum income for 2020 is 3 114 925 tenge).

Also, according to clause 2 of Article 775 of the Tax Code, the amount of the CAP for one month is 1-fold the MCI in cities of republican and regional significance, the capital and 0.5 times the MCI in other settlements.

In this case, the size of the MCI, established by the law on the republican budget and valid as of January 1 of the corresponding financial year, is applied.

Consequently, the amount of the CAP in the current year for one month for urban residents is 2,651 tenge, for rural residents 1,326 tenge.

On tax on gambling business

In accordance with paragraph 2 of Article 536 of the Tax Code, the tax rates established for the tax on gambling are determined based on the size of the MCI established by the law on the republican budget and valid for the 1st date of the tax period.

Considering the above and the fact that the tax period, in accordance with Article 537 of the Tax Code, for the gambling business tax is equal to a calendar quarter, the MCI of 2,778 tenge is applied when determining the amount of tax on the gambling business, starting from the second quarter of the current year.