On taxes and other obligatory payments to the budget (Tax Code)

Article 358. Calculation of individual income tax on income subject to self-assessment by an individual

1. Individual income tax on income subject to self-assessment by an individual is calculated for income received in a taxable period and is stated in an individual income tax declaration.

Individual income tax on income of private practice owners is calculated for income received for a month on the basis of the results of each month and is stated in an individual income tax declaration.

2. The amount of individual income tax on income subject to self-assessment by an individual is calculated using the rate, established by Article 320 of this Code, to the amount of a relevant type of taxable income of an individual.

3. Individual entrepreneurs applying a special tax regime for small business entities on the basis of a patent or a simplified declaration shall calculate individual income tax on income, taxed under the specified special tax regimes, in accordance with Chapter 77 of this Code.

4. Individual entrepreneurs applying a special tax regime for producers of agricultural products shall calculate individual income tax (except for the tax on income subject to taxation at the source of payment) with account of the provisions of Chapter 78 of this Code.

5. The order for determining the amount of individual income tax payable to the state budget is as follows:

the amount of individual income tax calculated in accordance with the procedure provided for in this article

minus

the amount of individual income tax subject to offset in accordance with Article 359 of this Code

minus

the amount of corporate income tax subject to offset in accordance with paragraph 6 of this article.

6. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).