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Taxes and taxation

Education program on the subject of certification

"Taxes and taxation"

Module 1. The nature and elements of the tax system of the Republic of Kazakhstan

Theme 1. Nature of taxes and taxation. The system of taxes and other obligatory payments to the budget of the Republic of Kazakhstan

Learning the basics of the tax system of the country, the economic substance of taxes, tax differences and dues from payments, directions and methods of taxation, elements, types and functions of taxes, taxation principles, the system of taxes and other obligatory payments to the budget of the Republic of Kazakhstan

  • Nature of taxes and other payments to the budget, their role in the income base budget;
  • Tax activity, directions and methods of taxation;
  • The elements of the tax;
  • Types of taxes;
  • Functions of taxes;
  • The tax unit;
  • The principles of taxation;
  • The system of taxes and other obligatory payments to the budget of the Republic of Kazakhstan

Lecture 2 hours

Theme 2. Participants of tax relations

The study of the concepts of "participants of tax relations," "tax agent", "representation in tax relations," the rights and responsibilities of the tax service the procedures of interaction between tax authorities and other public authorities

  • The subject of the tax;
  • The tax agent;
  • The rights and obligations of the taxpayer and tax agent;
  • Maintenance and protection of the rights of the taxpayer (tax agent)
  • Representation in tax terms;
  • The tax authorities, their structure, rights and responsibilities;
  • Interaction between tax authorities and other public authorities

Lecture 1 hours

Theme 3. Tax obligation

The study of the concepts and elements of the tax obligation of the order of tax liability, the characteristics of tax liability in certain cases, statutes of limitation, order rescheduling of tax obligations to pay taxes and the grounds for termination of tax liability

  • Tax liability;
  • Fulfilment of tax liability;
  • Features of the tax liability in certain cases;
  • Statute of limitations;
  • Changing the timing of tax liability on the payment of taxes;
  • Grounds for termination of tax liability

Lecture 1 hours

Theme 4. Fiscal accounting

The study of the concepts of "fiscal accounting" and the rules of its conduct, the requirements for the preparation and storage of records, the terms "tax accounting policies" and the requirements for it, as well as specific tax accounting in certain cases

  • Fiscal accounting rules for its management;
  • The requirements for the preparation and storage of records;
  • Fiscal accounting policies;
  • Requirements for the fiscal accounting policy;
  • Features of fiscal accounting in certain cases

Lecture 1 hours

Theme 5. Tax forms

The study of types of tax forms, the order of their compilation, the timing of their storage, types of tax reporting, the presentation, review of tax reports, procedures, amendments and additions to tax, the rules of extension of time for filing tax returns and order the suspension of the tax reporting

  • Tax forms, order of their compilation and storage;
  • The tax statement;
  • Tax reporting;
  • tax registers

Lecture 1 hours

Theme 6. Features of International Taxation

Learning the basic principles of international taxation, the terms "resident", "non-resident", "permanent establishment of a non-resident", the order of withholding tax on the income of non-residents from sources in the Republic of Kazakhstan, the procedure for taxation of corporate carrying out activities through a permanent establishment and without education, application procedures special provisions in international instruments

  • Residents and non-residents;
  • Permanent establishment of a non-resident;
  • Non-resident’s income from sources in the Republic of Kazakhstan;
  • Taxation of non-resident legal entities, operating without a permanent establishment;
  • Taxation of non-resident legal entities carrying out activities through a permanent establishment;
  • Special provisions for the International Treaties

Lecture 2 hours
Seminar 4 hours

Testing online 1 hour

Written test assignments 1 hour

Consultation with teachers with the adjustments 5 hours



Module 2. Types of tax

Theme 1. Corporate income tax

Study procedures for calculating, withholding, corporate income tax, the procedure for compiling and filing tax on corporate income tax, the application of investment tax preferences, a special order of taxation of certain categories of taxpayers

  • Payers;
  • Objects of taxation;
  • The total annual income and adjustments;
  • Deduction;
  • Investment tax preferences;
  • Derivative financial instruments;
  • Adjustment of income and deductions;
  • Taxable income;
  • Losses;
  • Advance payments;
  • The order of calculation and payment deadlines;
  • Adjustment of income and deductions;
  • Corporate income tax withholding at source;
  • Special taxation of certain categories of taxpayers;
  • tax reporting

Lecture 4 hours
Seminar 6 hours

Theme 2. Individual income tax

Study procedures for calculating, withholding payment of individual income tax, the procedure for compiling and filing tax on individual income tax, Taxation of certain categories of taxpayers

  • Payers;
  • Objects of taxation;
  • Calculation, withholding and payment;
  • Income not subject to taxation;
  • Income taxed at source;
  • Tax deductions;
  • Income not taxed at source;
  • tax reporting

Lecture 4 hours
Seminar 4 hours

Theme 3. Value added tax

The study of the calculation and payment of value added tax, the characteristics of the calculation of value added tax in certain cases, procedures relations with the budget to repay the excess amount of value added tax to be offset over the amount of tax assessed, order preparation and submission of tax returns for tax value added tax

  • Payers;
  • Objects of taxation;
  • Taxable and non-taxable turnover;
  • Place of implementation;
  • The date of the turnover;
  • Speed taxed at a zero rate
  • Taxable import;
  • Turnovers and imports are exempt from VAT;
  • Passed by value-added tax;
  • Requirements for invoicing;
  • Adjustment of taxable turnover;
  • The calculation and payment;
  • Tax reporting;
  • Relations with the budget for VAT;
  • Features of calculation and payment of VAT in the framework of the Customs Union

Lecture 4 hours
Seminar 6 hours

Theme 4. Excises

Study the list of excisable goods, types of bets on excisable goods, the calculation and timing of payment of excise taxes to excise and excise accounting and control stamps

  • Payers;
  • The list of excisable goods;
  • rate;
  • Taxation of excisable goods manufactured, sold in the Republic of Kazakhstan;
  • Excise and accounting and control of the brand;
  • Taxation of import of excise goods;
  • Tax reporting;
  • Features of the calculation and payment of excise duties in the Customs Union

Lecture 2 hours
Seminar 4 hours

Theme 5. Rent tax on exports. taxation of subsoil users

The study of the calculation and payment of the rent tax on exports, especially taxation of subsoil users, the calculation and payment of bonuses, payments for compensation HISTORIC costs, the tax on mining, the excess profits tax, with the preparation and submission of tax reporting.

  • Rent tax on exports;
  • Taxation Activities on mining operations;
  • The basic principles of separate tax accounting for subsoil contracts;
  • bonuses;
  • Payment on the reimbursement of historical costs;
  • The tax on the extraction of mineral resources;
  • The excess profits tax;
  • tax reporting

Lecture 2 hours
Seminar 2 hours

Theme 6. Social tax

The study of the calculation and payment of social tax and mandatory social contributions to the State Social Insurance Fund, the preparation and submission of tax reports to the social tax

  • Payers;
  • The object of taxation;
  • rate;
  • The calculation and payment;
  • Social contributions in GFSI;
  • tax reporting

Lecture 2 hours
Seminar 2 hours

Theme 7. Vehicle tax

The study of the calculation and payment of the tax on vehicles, order of preparation and submission of tax returns tax on vehicles

  • Payers;
  • Objects of taxation;
  • rate;
  • The calculation and payment;
  • tax reporting

Seminar 2 hours
Self-study 1 hours

Theme 8. Tax on land

The study of the calculation and payment of land tax preparation and tax reporting.

  • Categories of land;
  • Payers;
  • The object of taxation;
  • rate;
  • The order of calculation and terms of payment

Lecture 1 hours
Seminar 2 hours

Theme 9. Property tax

The study of the calculation and payment of property tax preparation and tax reporting on property tax

  • Property tax of legal entities and individual entrepreneurs;
  • Personal property tax

Lecture 1 hours
Seminar 2 hours

Theme 10. Tax on gambling. The fixed tax

The study of the procedure for calculating the tax on gambling.

  • Tax on gambling;
  • The fixed tax

Lecture 2 hours
Seminar 2 hours

Testing online 1 hour

Written test assignments 3 hours

Consultation with teachers with the adjustments 20 hours



Module 3. Special tax regimes and other obligatory payments to the budget

Theme 1. Special tax regimes

The study of species of special tax regimes and conditions and the order of fulfillment tax obligations for a special tax regime for small businesses, with a special tax regime for country and farms, as well as special tax regime for businesses - agricultural producers and rural consumer cooperatives

  • The special tax regime for small businesses;
  • Special tax regime for farmers or farms;
  • The special tax regime for businesses - agricultural producers and rural consumer cooperatives

Lecture 2 hours
Seminar 4 hours

Theme 2. Other obligatory payments to the budget. Fees. government duty

The study of the calculation and collection of registration fees, tolls of vehicles on the territory of the Republic of Kazakhstan, the collection at auction, the license fee for the right to engage in certain activities, the fee for the issuance of permits for the use of radio spectrum and television broadcasters, state fees

  • Registration fees;
  • Toll road vehicles in the territory of the Republic of Kazakhstan;
  • Collection from auctions;
  • The license fee for the right to certain types of activity;
  • The fee for issuing permits for the use of radio spectrum and television broadcasters;
  • government duty

Lecture 2 hours

Theme 3. Other obligatory payments to the budget. fees

The study of the calculation and payment of fees for the use of land, payment for the use Water resource, payments for environmental emissions, fees for the use of wildlife, forest use fees, fees for the use of protected areas, payments for the use of the radio spectrum, fees for the provision of long-distance and (or) international communications and cellular charges for the use of navigable waterways, fees for the arrangement of external (visual) advertising

  • Payment for land use;
  • Payment for the use Water resource;
  • The fee for emissions into the environment;
  • The fee for the use of wildlife;
  • Fee for forestry use;
  • Charges for the use of protected areas;
  • The fee for use of the radio spectrum;
  • The fee for the provision of long-distance and (or) international communications and mobile communications;
  • The fee for use of navigable waterways;
  • Fees for external (visual) advertising

Lecture 2 hours

Theme 4. Tax administration

The study of the concepts of "tax administration", "fiscal control", "secret tax", the form and content of tax administration

  • Tax administration and tax audits;
  • Join the taxpayer and tax authorities;
  • Receiving tax forms;
  • Cameral control;
  • Accounting for the tax obligation, the obligation to transfer pension contributions and the payment of social security contributions;
  • Notification of the fulfillment of tax obligations to calculate, withhold and pay mandatory pension contributions, the calculation and payment of social security contributions;
  • Methods to ensure conduction of non-performance within the period of tax obligations;
  • Measures of enforcement of tax arrears
  • Monitoring of large taxpayers;
  • The order of application of cash registers;
  • Other forms of control;
  • Help taxpayers

Lecture 2 hours

Theme 5. Tax audits. Administrative responsibility. Appeal against the tax audit

The study of the risk management system, species, type, frequency, timing and order of tax audits, administrative accountability measures and procedures for appealing the outcome of tax audits

  • The risk management system;
  • Tax audits;
  • The administrative responsibility for violations in the field of taxation;
  • Appeal against the outcome of a tax audit and the actions (or inaction) of officials of the tax service

Lecture 2 hours

Testing online 1 hour

Written test assignments 1 hour

Consultation with teachers with the adjustments 6 hours


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