SOME PROBLEMS OF THE TAX LEGISLATION

Abstract

The real work does not cover all available problems of the existing tax legislation. The attempt to reflect separate provisions of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" which can work inefficiently, in particular is meanwhile made:

calculation of the social tax (paragraph 2 of article 358) contrary to provisions of article 27 of the Tax Code;

payment of advance fees by data for previous year (article 141), without a financial position of the taxpayer now;

need of specification of the reservation on not distribution on the taxpayers who are carrying out activities for delivery in property hiring (rent) of property, requirements for prevention of application of special tax regime (paragraph 3 of article 428);

specification of provision on not involvement of the taxpayer to responsibility in case of the taxes revealed the sums, other obligatory payments, obligatory pension contributions, obligatory professional pension contributions and social assignments are subject to entering into the budget (paragraph 3 of article 70);

the expediency of distribution of situation "income from an increase in value is a positive difference between the price (cost) of realization of property and market value of the realized property of date of emergence of an ownership right" on uninhabited houses (paragraph 6 of article 180-1);

need of expansion of conditions of making decision on lifting of restrictions on hand property (paragraph 10 of article 613);

problem of implementation of regulations on an increase in value at realization (transfer as a contribution to authorized capital of legal entity) dwellings on an ownership right (paragraph 3 of article 155);

question of rather uniform rules of calculation of pension contributions.

Besides in article with reference to the draft of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" such problems of the existing code as instability of the tax law and terms of limitation period on the tax obligation and the requirement reveal.