Taxes and taxation. Educational manual. Баян Ермекбаева

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СКАЧАТЬ sales courses at the cost of 55 000 tenge. In July, Armand was on vacation 18 days – 120 000tenge. In August, Arman sent a kid to a children's cams. Son is 17 years old, the price for the camp ticket is 45 000 tenge. Arman also has a bank account and received a reward of 50 000 tenge for 2011.

      Solution (2011):

      Employee income: Art 156, 163

      Salaries 2 200 000

      Hospital 15 000

      Financial assistance to 140 000 – (8 * 15 999) = 12 008

      Selling 120 000

      Kids camp ticket 45 000

      Total income 392 008

      Deductions: Art. 166

      MPC 239 201

      MW (12 * 15 999) 191 988

      Total deductions 431 189Taxable income 1 960 819

      The sum of IIT, Art. 158 196 082

Task № 2

      Define:

      Ivanov’s taxable income

      – The sum of mandatory pension contributions

      – The sum of the individual income tax.

      Sergei Ivanov's salary in year of 2012 was accrued in the sum of 3 710 000 tenge.

      During the year, Ivanov received the construction materials in sum of 75 000 tenge for the hous repair. He moved with the organization and within 30 days from the time of movement he confirmed his expencies at the sum of 280 000 tenge.

      In July, Ivanov was sent on a business trip to Astana for 4 days, he was given under accountability 63000 tenge. Upon arrival from a trip he had made an advance report where according to the submitted documents the following expenses were listed:

      –Round trip / tickets / 16000

      –Bills from hotel 10000

      – daily allowance/checks / 37000

      At a rate of daily expenses 4 MCI per day

      In August, a son of Sergei was born, and he was given a one-time financial assistance of 130000 tenge (all documents are prepared accordingly). In September, Sergei took advanced training courses costing 35 000 tenge.

      Sergei paid the costs on remuneration of credit issued in Zhilsotsstroybank to buy an apartment in the sum of 250 000 tenge. There was accrued interest on unpaid pension deductions in the sum of 32 000 tenge. Sergey won the lottery 150 000 tenge. Sergey also received a gift from his father, a car «Mazda -626» worth $6500 U.S. dollars. On the day of donation the currency rate of $1 U.S. dollar was 147,5 tenge. He donates voluntary pension contributions on a monthly basis for his spouse in the sum of 5000 tenge (the wife does not work and is a husband’s dependant).

      Solution (2011):

      Employee income:

      Salaries 3710000

      Repair of housing 75000

      Daily costs 37 000 – (4 * 1512 * 4) 12808

      Mat. assistance 130 000 – (8 * 15 999) 2008 Lottery 150 000 – 8000 142000

      Total income 3 941 816

      Deductions:

      MPC (3,941,816 – 142 000) * 10 % 379 982

      MW (12 * 15 999) 191 988

      Remuneration 250000

      Total deductions 821970

      Taxable income 3119846

      Sum IIT 311985

Task № 3

      Determine: the sum of individual income tax using the tax deduction for the period from January to March 2011.

      Employee for the month of January was accrued salary in the sum of 16000 tenge. In February, he took a vacation without payment for family reasons and had no accrued income. In March he was accrued income 20 000 tenge.

      Solution (2011):

      In accordance with s. 2 of Art. 166 TC of RK (cumulative total of unused deduction) calculation will be the following:

      January, 2011

      MPC 16000x10 % = 1600

      IIT 16000-1600-15 999 = -1599 IIT = 0 because there is no taxable income

      February 2011

      IIT is absent since there is no accrued income, and therefore a tax deduction is not applied.

      March 2011

      MPC 20000x10 % = 2000

      IIT 20000-2000-15999 – 1599 (accumulated deduction from January) = 402x10 % = 40,2

Task № 4

      Determine: the sum of personal income tax for the employee in November 2011, due to obtaining of material and social benefits.

      The Company at its own expense provides their employee by meals via a contract with the public catering. In order to control the assimilation of funds on employee’s meal there are token coins for meal with the employee’s name. For November 2011 Ivanov received 20 token coins at 1000 tenge each. In addition to that the employee was accrued the wage in the sum of 50000 tenge.

      Solution (2011):

      The cost of providing their employees with free meals are personalized (ie, defined for each individual), i.e the employer can set the end user of the material and social benefits. They are considered as employees’incomes received in the form of material, social benefits and other material benefit, and are subject of taxation IIT and social tax.

      20000 + 50000 = 70000

      MPC 70000x10 % = 7000

      IIT 70000-7000-15 999 = 47001 x10 %=4700,1

Task № 5

      Determine: the sum of personal income tax of employee for December 2011 in connection with obtaining of material benefit.

      Out of 200000 tenge, issued to him for the representative expenses, in advance report he proved documentarily only expenses in the sum of 180 000 tenge.

      Solution (2011):

      Representative expenses are included in the list of payments not considered as income; funds granted for this purpose to employee, documentarily proved, are not included in his calculated income. Only in the case when an employee has not confirmed the cost by original documents the unconfirmed sum will be taken into account to be its income for tax purposes.

      The documentarily proved representative expenses of the economic entity, in according to the summary of the year in deductions will be considered after the fact, but not more than 1 % of the cost of the employer for payment to the employee at the same time the incomes of employees are determined in accordance with the provisions of s.2 of Art. TC 163, in the employee's income it is taken in to account СКАЧАТЬ