Meeting with a representative of the tax service

On November 14, 2024, according to the work plan of the Department of Accounting and Financial Specialties, teachers Uvaleeva D.T. and Chekisheva U.A. organized a meeting of college teachers and students of groups B-222 and B-223 with the chief specialist of the legal department of the RSU «State Revenue Administration for the city of Kostanay» Turganova Zhanna Duisenbekovna on the topic «Special tax regimes».

The purpose of the event: Generalization and consolidation of students’ knowledge on the topic «Special tax regimes».

Turganova Zh.D. generally spoke about special tax regimes (STR), dwelt in detail on the types of STR for 2024. Turganova Zh.D. noted which of the entrepreneurs have the right to apply STR on the basis of a patent, on the basis of a simplified declaration, using a fixed deduction, a special mobile application, retail tax. In the agricultural sector, she spoke about the use of the SNR by agricultural producers, agricultural cooperatives, and peasant (farming) households. She spoke about the digital services of tax authorities «E-Salyg Azamat» and «E-Salyg Business». She noted the disadvantages and advantages of each regime. She singled out separately who does not have the right to apply the SNR.

Turganova Zh.D. also focused on the issues of opening individual entrepreneurs, LLCs operating under special tax regimes, spoke about what taxes and social payments are paid to the budget and what reporting forms are submitted to the tax authorities.

As part of the meeting, Turganova Zh.D. carried out explanatory work on the issues of declaring income and property. The 3rd stage of declaration is coming to an end and from January 1, 2025, the income and property declaration will cover all other categories of the population of Kazakhstan, who will need to fill out the declaration form 250.

She separately focused on mobile transfers and how they are monitored. She noted that the Tax Committee launched the campaign «Request a check — win a prize» in the AMIAN application, which will last until the end of this year.

Turganova Zh.D. emphasized that it is the duty of every citizen of the Republic of Kazakhstan to comply with the requirements for paying taxes to the budget within the timeframes established by law.

The students were active, asked questions. They received individual consultations. At the end, the teachers thanked Turganova Zh.D. for the information provided.