Draft Law of the Republic of Kazakhstan Concerning the Introduction of Amendments and Additions to Certain Legislative acts of the Republic of Kazakhstan Concerning Issues of Taxation
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Draft Law of the Republic of Kazakhstan Concerning the Introduction
of Amendments and Additions to Certain Legislative acts of the Republic
of Kazakhstan Concerning Issues of Taxation

Article 1. The following amendments and additions shall be introduced to the following legislative acts of the Republic of Kazakhstan:

1.

2.

3. To the Code of the Republic of Kazakhstan "Concerning Taxes and Other Obligatory Payments to the Budget" (the Tax Code), dated June 12, 2001. ():

1) in the text of the Code the words "participants, foundation parties", "participants, foundation parties" shall be accordingly replaced with the words "foundation parties, participants", "foundation parties, participants";

2) in paragraph 1 of Article 10:

subparagraph 6):

after the words "payment on shares;" shall be appended with the words "income to be paid on unit shares of a unit investment fund, except for income on unit shares when they are purchased by the managing company of the fund;";

after the words "to the authorised capital" shall be appended with the words ", except for the assets distributed by a resident legal entity between its foundation parties, participants, which are directed for increasing the authorised capital by preserving the share participation of each foundation party, participant";

the second sentence shall be added as follows:

"Income directed for the increase of the authorised capital of a resident legal entity when distributing net income with preserving the share participation of each foundation party, participant, shall not be recognised as income";

subparagraph 9) shall be appended with the words "and unit investment funds";

subparagraph 28-1) shall be added as follows:

"28-1) sponsorship assistance ? assets granted on a charge-free basis for the purpose of disseminating information on the person who renders such assistance:

to physical persons in the form of financial (except for social) support for the participation in sports events, competitions, exhibitions, shows and events of creative, scientific, scientific and technological, inventive activities, increasing the level of education and sportsmanship;

to non-for-profit organisations for the attainment of their objectives;";

3) subparagraph 6) or paragraph 1 of Article 12 after the words "in connection with" shall be appended with the words ", termination of entrepreneurial activity of an individual entrepreneur";

;