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

Article 776-1. General provisions

1. In the relevant declaration the tax agent shall independently determine the unified procedure for taxing the income of employees subject to taxation at the source of payment, in accordance with the provisions of this Chapter or in accordance with the provisions of Section 8 of this Code.

2. For the purposes of this chapter, tax agents shall be recognized as individual entrepreneurs and legal entities that are micro-entrepreneurship and small business entities applying special tax regimes provided for in paragraph 3 of Chapter 77 and Chapter 78 of this Code, pay income to an individual in the form of wages and who chose to fulfill obligations on the calculation, withholding and transfer of individual income tax on such income as part of a single payment.

3. A single payment shall include payable amounts of individual income tax on income subject to taxation at the source of payment, mandatory pension contributions and mandatory pension contributions of the employer, paid in accordance with the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan, social contributions paid in accordance with the Law of the Republic of Kazakhstan On Compulsory Social Insurance, contributions and deductions for compulsory social health insurance paid in accordance with the Law of the Republic of Kazakhstan On Compulsory Social Health Insurance.

4. The chosen procedure for taxing the employees’ income subject to taxation at the source of payment in the initial or next declaration is not subject to change during the tax period.
Article 776-2. Object of taxation by a single payment

The object of taxation with a single payment is the income of an employee, provided for in Article 322 of this Code, accrued by an employer that is a micro-entrepreneurship and small business entity that applies special tax regimes provided for in paragraph 3 of Chapter 77 and Chapter 78 of this Code.