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Claim2017Deducted","urn:kz:corpus:clir:income-tax#DoubtfulObligationIncome2017Recognized","urn:kz:corpus:clir:income-tax#DuplicateTaxAssessmentProhibited2017","urn:kz:corpus:clir:income-tax#DuplicateTaxAssessmentProjected2017","urn:kz:corpus:clir:income-tax#EInvoiceIssuanceRestriction2017Applied","urn:kz:corpus:clir:income-tax#EaeuGoodsTraceability2017Ensured","urn:kz:corpus:clir:income-tax#EaeuImportDeclarationCorrectionDeadline2017","urn:kz:corpus:clir:income-tax#EaeuImportDeclarationDeadline2017","urn:kz:corpus:clir:income-tax#EaeuImportVatPaymentDeadline2017","urn:kz:corpus:clir:income-tax#EcommerceConditionalRegistration2017Recognized","urn:kz:corpus:clir:income-tax#EcommerceDefinitions2017Determined","urn:kz:corpus:clir:income-tax#EcommerceVatCalculationAndPayment2017Calculated","urn:kz:corpus:clir:income-tax#EcommerceVatGeneralProvisions2017Recognized","urn:kz:corpus:clir:income-tax#EducationDeduction2017Applied","urn:kz:corpus:clir:income-tax#EducationOrgExpenseConfirmationDeadline2017","urn:kz:corpus:clir:income-tax#EducationOrgExpenseConfirmationRequired2017","urn:kz:corpus:clir:income-tax#EmigrationDocumentsDuty2017","urn:kz:corpus:clir:income-tax#EmployeeInKindIncome2017Taxable","urn:kz:corpus:clir:income-tax#EmployeeIncome2017","urn:kz:corpus:clir:income-tax#EmployeeIncomeExpense2017Deducted","urn:kz:corpus:clir:income-tax#EmployeeMaterialBenefitIncome2017Taxable","urn:kz:corpus:clir:income-tax#EnterpriseComplexSaleIncome2017Recognized","urn:kz:corpus:clir:income-tax#EntrepreneurAccountingSpecifics2017Determined","urn:kz:corpus:clir:income-tax#EntrepreneurIncome2017Determined","urn:kz:corpus:clir:income-tax#EntrepreneurOrFarmIncomeTax2017","urn:kz:corpus:clir:income-tax#EntrepreneurTerminationSpecifics2017Determined","urn:kz:corpus:clir:income-tax#EntrepreneurTerminationTaxObligation2017Determined","urn:kz:corpus:clir:income-tax#EntrepreneurWithoutAccountingGeneral2017Determined","urn:kz:corpus:clir:income-tax#EntrepreneurWithoutAccountingIncomeRecognitionSpecifics2017Determined","urn:kz:corpus:clir:income-tax#EntryExitVisaDuty2017","urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeCalculationAndPaymentProcedure2017Applied","urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeGeneralProvisions2017Applied","urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeePayers2017Determined","urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeRates2017Determined","urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeTaxObject2017Determined","urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeTaxPeriod2017Determined","urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeTaxReporting2017Applied","urn:kz:corpus:clir:income-tax#ErroneousPaymentOffset2017Applied","urn:kz:corpus:clir:income-tax#ErroneousPaymentRefund2017Applied","urn:kz:corpus:clir:income-tax#ExcessProfitLevel1Tax2017","urn:kz:corpus:clir:income-tax#ExcessProfitLevel2Tax2017","urn:kz:corpus:clir:income-tax#ExcessProfitLevel3Tax2017","urn:kz:corpus:clir:income-tax#ExcessProfitLevel4Tax2017","urn:kz:corpus:clir:income-tax#ExcessProfitLevel5Tax2017","urn:kz:corpus:clir:income-tax#ExcessProfitLevel6Tax2017","urn:kz:corpus:clir:income-tax#ExcessProfitLevel7Tax2017","urn:kz:corpus:clir:income-tax#ExcisableGoodsControl2017Applied","urn:kz:corpus:clir:income-tax#ExcisableGoodsDamageLoss2017Determined","urn:kz:corpus:clir:income-tax#ExcisableGoodsExportConfirmation2017Confirmed","urn:kz:corpus:clir:income-tax#ExcisableGoodsList2017Determined","urn:kz:corpus:clir:income-tax#ExciseAlcoholWineMixedRateSpecifics2017Determined","urn:kz:corpus:clir:income-tax#ExciseApplication2017Determined","urn:kz:corpus:clir:income-tax#ExciseBeerTax2017","urn:kz:corpus:clir:income-tax#ExciseCalculation2017Calculated","urn:kz:corpus:clir:income-tax#ExciseCalculationByStructuralUnit2017Calculated","urn:kz:corpus:clir:income-tax#ExciseCrudeOilPaymentDeadline2017","urn:kz:corpus:clir:income-tax#ExciseDeduction2017Applied","urn:kz:corpus:clir:income-tax#ExciseExemptImport2017Exempted","urn:kz:corpus:clir:income-tax#ExciseGeneralPaymentDeadline2017","urn:kz:corpus:clir:income-tax#ExciseIdentificationMarksDamageLoss2017Determined","urn:kz:corpus:clir:income-tax#ExciseImportPaymentDeadline2017Due","urn:kz:corpus:clir:income-tax#ExciseImportTaxBase2017Determined","urn:kz:corpus:clir:income-tax#ExciseOperationDate2017Determined","urn:kz:corpus:clir:income-tax#ExcisePaymentDeadline2017Due","urn:kz:corpus:clir:income-tax#ExcisePaymentPlace2017Determined","urn:kz:corpus:clir:income-tax#ExcisePeriodAndDeclaration2017Due","urn:kz:corpus:clir:income-tax#ExciseRate2017Determined","urn:kz:corpus:clir:income-tax#ExciseTaxBase2017Determined","urn:kz:corpus:clir:income-tax#ExciseTaxBaseAdjustment2017Applied","urn:kz:corpus:clir:income-tax#ExciseTaxObjectDomestic2017Recognized","urn:kz:corpus:clir:income-tax#ExciseTaxpayer2017Recognized","urn:kz:corpus:clir:income-tax#ExciseTollingPaymentDeadline2017","urn:kz:corpus:clir:income-tax#ExitVisaDuty2017","urn:kz:corpus:clir:income-tax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перечислил: обязанность перечислить нарушена"},"execution":{"evaluationBytes":"{\n  \"schemaVersion\": \"law.core.evaluation/0.2\",\n  \"manifest\": {\n    \"id\": \"urn:manifest:oracle-1\",\n    \"semantics\": \"law.core/0.2.1\",\n    \"programHash\": \"sha256:c1bbf763e7c2ee1abb833fbba923d48a7b5bd8b9f91f33e280d6a3f38482ca47\",\n    \"lockfileHash\": \"sha256:0000000000000000000000000000000000000000000000000000000000000000\",\n    \"caseHash\": \"sha256:b66f0abccd55535680813ccd97550ab933681bf8f6fa620be94c5bf0d2bdad07\",\n    \"evidenceSnapshotHash\": \"sha256:0000000000000000000000000000000000000000000000000000000000000000\",\n    \"interpretations\": [],\n    \"calendarSnapshot\": \"urn:kz:corpus:clir:official-calendar#snapshot-2026\",\n    \"timezone\": \"Asia/Almaty\",\n    \"legalTime\": \"2026-07-27\",\n    \"decisionTime\": \"2026-07-27T12:00:00+05:00\",\n    \"knowledgeTime\": \"2026-07-27T12:00:00+05:00\",\n    \"mode\": \"audit\",\n    \"resolvedEditions\": {},\n    \"externalSnapshots\": {},\n    \"policies\": {},\n    \"theoryHash\": \"sha256:c1bbf763e7c2ee1abb833fbba923d48a7b5bd8b9f91f33e280d6a3f38482ca47\",\n    \"artifactHash\": \"sha256:e4b20df8217b1dab8d6bca0cb6364ab603e245645417924faef10ac5f471b2b5\",\n    \"semanticHash\": \"sha256:99af701bbaadf23aefdddab325314ef27e9419cb3da0ccbab0fdf4296ca4e93f\"\n  },\n  \"results\": [\n    {\n      \"id\": \"urn:result:positions\",\n      \"query\": \"positions\",\n      \"evaluationStatus\": \"COMPUTED\",\n      \"applicabilityStatus\": \"APPLICABLE\",\n      \"resultKind\": \"NORM_POSITION\",\n      \"normativeStatus\": \"UNDETERMINED\",\n      \"conflicts\": [],\n      \"missingInputs\": [],\n      \"judgmentRequests\": [],\n      \"normativeStatusSupports\": [\n        {\n          \"status\": \"CREATED\",\n          \"truthStatus\": \"TRUE_ONLY\",\n          \"proof\": [\n            \"urn:proof:norm:urn:kz:corpus:clir:income-tax#TransferIncomeTaxDuty2025:a055d4e859cf6ddff1ecaa0fb2013050eb7d39937e92b1e2ec3d3ae3f75a883b\"\n          ]\n        },\n        {\n          \"status\": \"VIOLATED\",\n          \"truthStatus\": \"TRUE_ONLY\",\n          \"proof\": [\n            \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-not-transferred\"\n          ]\n        },\n        {\n          \"status\": \"CREATED\",\n          \"truthStatus\": \"TRUE_ONLY\",\n          \"proof\": [\n            \"urn:proof:norm:urn:kz:corpus:clir:income-tax#WithholdIncomeTaxDuty2025:d140ad2e872276458f40cde998aaf830676756d4486d53579073e493935d4011\"\n          ]\n        },\n        {\n          \"status\": \"SATISFIED\",\n          \"truthStatus\": \"TRUE_ONLY\",\n          \"proof\": [\n            \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-withheld\"\n          ]\n        },\n        {\n          \"status\": \"CREATED\",\n          \"truthStatus\": \"TRUE_ONLY\",\n          \"proof\": [\n            \"urn:proof:norm:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:63164e7055028a3c4c0fe2864dd519629783331c9526d0cf53f5068b71b865b8\"\n          ]\n        },\n        {\n          \"status\": \"ACTIVE\",\n          \"truthStatus\": \"TRUE_ONLY\",\n          \"proof\": [\n            \"urn:proof:norm:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:63164e7055028a3c4c0fe2864dd519629783331c9526d0cf53f5068b71b865b8\"\n          ]\n        },\n        {\n          \"status\": \"CREATED\",\n          \"truthStatus\": \"TRUE_ONLY\",\n          \"proof\": [\n            \"urn:proof:norm:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:b772d71866766a1c548ba5a0214f55298370a8683be0e2b0f5e4d7a0596f1913\"\n          ]\n        },\n        {\n          \"status\": \"ACTIVE\",\n          \"truthStatus\": \"TRUE_ONLY\",\n          \"proof\": [\n            \"urn:proof:norm:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:b772d71866766a1c548ba5a0214f55298370a8683be0e2b0f5e4d7a0596f1913\"\n          ]\n        }\n      ],\n      \"proof\": \"urn:proof:query:positions\",\n      \"manifest\": \"urn:manifest:oracle-1\",\n      \"sourceAnchors\": [],\n      \"evidence\": []\n    }\n  ],\n  \"positions\": [\n    {\n      \"id\": \"urn:position:urn:kz:corpus:clir:income-tax#TransferIncomeTaxDuty2025:0\",\n      \"template\": \"urn:kz:corpus:clir:income-tax#TransferWithheldIncomeTax2025\",\n      \"modality\": \"duty\",\n      \"holder\": \"urn:example:kz:withholding-agent:agent\",\n      \"status\": \"VIOLATED\",\n      \"createdBy\": \"urn:proof:norm:urn:kz:corpus:clir:income-tax#TransferIncomeTaxDuty2025:a055d4e859cf6ddff1ecaa0fb2013050eb7d39937e92b1e2ec3d3ae3f75a883b\",\n      \"manifest\": \"urn:manifest:oracle-1\",\n      \"payload\": {\n        \"bearer\": {\n          \"kind\": \"entity_ref\",\n          \"id\": \"urn:example:kz:withholding-agent:agent\"\n        },\n        \"beneficiary\": {\n          \"id\": \"urn:kz:income-tax:tax-administration\",\n          \"kind\": \"entity_ref\"\n        },\n        \"goal\": {\n          \"condition\": {\n            \"formula\": {\n              \"args\": [\n                {\n                  \"kind\": \"entity_ref\",\n                  \"id\": \"urn:example:kz:withholding-agent:person\"\n                },\n                {\n                  \"kind\": \"entity_ref\",\n                  \"id\": \"urn:example:kz:withholding-agent:agent\"\n                },\n                {\n                  \"kind\": \"entity_ref\",\n                  \"id\": \"urn:example:kz:withholding-agent:period:2026-06\"\n                }\n              ],\n              \"kind\": \"literal\",\n              \"polarity\": \"positive\",\n              \"predicate\": \"urn:kz:corpus:clir:income-tax#income_tax_transferred\"\n            },\n            \"kind\": \"status\",\n            \"status\": \"established\"\n          },\n          \"kind\": \"achievement\",\n          \"window\": {\n            \"end\": {\n              \"args\": [\n                {\n                  \"kind\": \"value\",\n                  \"type\": {\n                    \"name\": \"urn:law:std#Date\"\n                  },\n                  \"value\": \"2026-06-30\"\n                },\n                {\n                  \"kind\": \"value\",\n                  \"type\": {\n                    \"name\": \"urn:law:std#Quantity\"\n                  },\n                  \"unit\": \"calendar_day\",\n                  \"value\": \"25\"\n                }\n              ],\n              \"function\": \"urn:law:std#add_calendar_period\",\n              \"kind\": \"call\"\n            },\n            \"endInclusive\": true,\n            \"kind\": \"interval\",\n            \"start\": {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2026-06-01\"\n            },\n            \"startInclusive\": true\n          }\n        },\n        \"kind\": \"duty\"\n      },\n      \"statusHistory\": [],\n      \"proof\": \"urn:proof:norm:urn:kz:corpus:clir:income-tax#TransferIncomeTaxDuty2025:a055d4e859cf6ddff1ecaa0fb2013050eb7d39937e92b1e2ec3d3ae3f75a883b\",\n      \"beneficiary\": \"urn:kz:income-tax:tax-administration\"\n    },\n    {\n      \"id\": \"urn:position:urn:kz:corpus:clir:income-tax#WithholdIncomeTaxDuty2025:0\",\n      \"template\": \"urn:kz:corpus:clir:income-tax#WithholdIncomeTaxAtSource2025\",\n      \"modality\": \"duty\",\n      \"holder\": \"urn:example:kz:withholding-agent:agent\",\n      \"status\": \"SATISFIED\",\n      \"createdBy\": \"urn:proof:norm:urn:kz:corpus:clir:income-tax#WithholdIncomeTaxDuty2025:d140ad2e872276458f40cde998aaf830676756d4486d53579073e493935d4011\",\n      \"manifest\": \"urn:manifest:oracle-1\",\n      \"payload\": {\n        \"bearer\": {\n          \"kind\": \"entity_ref\",\n          \"id\": \"urn:example:kz:withholding-agent:agent\"\n        },\n        \"beneficiary\": {\n          \"id\": \"urn:kz:income-tax:tax-administration\",\n          \"kind\": \"entity_ref\"\n        },\n        \"goal\": {\n          \"condition\": {\n            \"formula\": {\n              \"args\": [\n                {\n                  \"kind\": \"entity_ref\",\n                  \"id\": \"urn:example:kz:withholding-agent:person\"\n                },\n                {\n                  \"kind\": \"entity_ref\",\n                  \"id\": \"urn:example:kz:withholding-agent:agent\"\n                },\n                {\n                  \"kind\": \"entity_ref\",\n                  \"id\": \"urn:example:kz:withholding-agent:period:2026-06\"\n                }\n              ],\n              \"kind\": \"literal\",\n              \"polarity\": \"positive\",\n              \"predicate\": \"urn:kz:corpus:clir:income-tax#income_tax_withheld\"\n            },\n            \"kind\": \"status\",\n            \"status\": \"established\"\n          },\n          \"kind\": \"achievement\",\n          \"window\": {\n            \"end\": {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2026-06-01\"\n            },\n            \"endInclusive\": true,\n            \"kind\": \"interval\",\n            \"start\": {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2026-06-01\"\n            },\n            \"startInclusive\": true\n          }\n        },\n        \"kind\": \"duty\"\n      },\n      \"statusHistory\": [],\n      \"proof\": \"urn:proof:norm:urn:kz:corpus:clir:income-tax#WithholdIncomeTaxDuty2025:d140ad2e872276458f40cde998aaf830676756d4486d53579073e493935d4011\",\n      \"beneficiary\": \"urn:kz:income-tax:tax-administration\"\n    },\n    {\n      \"id\": \"urn:position:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:0\",\n      \"template\": \"urn:kz:corpus:clir:labour-code#OrganiseSocialPartnership\",\n      \"modality\": \"duty\",\n      \"holder\": \"urn:kz:corpus:clir:labour-code#LocalExecutiveBody\",\n      \"status\": \"ACTIVE\",\n      \"createdBy\": \"urn:proof:norm:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:63164e7055028a3c4c0fe2864dd519629783331c9526d0cf53f5068b71b865b8\",\n      \"manifest\": \"urn:manifest:oracle-1\",\n      \"payload\": {\n        \"bearer\": {\n          \"id\": \"urn:kz:corpus:clir:labour-code#LocalExecutiveBody\",\n          \"kind\": \"entity_ref\"\n        },\n        \"goal\": {\n          \"condition\": {\n            \"formula\": {\n              \"args\": [\n                {\n                  \"id\": \"urn:kz:corpus:clir:labour-code#RegionalLevel\",\n                  \"kind\": \"entity_ref\"\n                },\n                {\n                  \"id\": \"urn:kz:corpus:clir:labour-code#LocalExecutiveBody\",\n                  \"kind\": \"entity_ref\"\n                }\n              ],\n              \"kind\": \"literal\",\n              \"polarity\": \"positive\",\n              \"predicate\": \"urn:kz:corpus:clir:labour-code#social_partnership_organised\"\n            },\n            \"kind\": \"status\",\n            \"status\": \"established\"\n          },\n          \"kind\": \"achievement\",\n          \"window\": {\n            \"end\": {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Text\"\n              },\n              \"value\": \"infinity\"\n            },\n            \"endInclusive\": false,\n            \"kind\": \"interval\",\n            \"start\": {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2016-01-01\"\n            },\n            \"startInclusive\": true\n          }\n        },\n        \"kind\": \"duty\"\n      },\n      \"statusHistory\": [],\n      \"proof\": \"urn:proof:norm:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:63164e7055028a3c4c0fe2864dd519629783331c9526d0cf53f5068b71b865b8\"\n    },\n    {\n      \"id\": \"urn:position:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:1\",\n      \"template\": \"urn:kz:corpus:clir:labour-code#OrganiseSocialPartnership\",\n      \"modality\": \"duty\",\n      \"holder\": \"urn:kz:corpus:clir:labour-code#AuthorisedLabourBody\",\n      \"status\": \"ACTIVE\",\n      \"createdBy\": \"urn:proof:norm:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:b772d71866766a1c548ba5a0214f55298370a8683be0e2b0f5e4d7a0596f1913\",\n      \"manifest\": \"urn:manifest:oracle-1\",\n      \"payload\": {\n        \"bearer\": {\n          \"id\": \"urn:kz:corpus:clir:labour-code#AuthorisedLabourBody\",\n          \"kind\": \"entity_ref\"\n        },\n        \"goal\": {\n          \"condition\": {\n            \"formula\": {\n              \"args\": [\n                {\n                  \"id\": \"urn:kz:corpus:clir:labour-code#RepublicanLevel\",\n                  \"kind\": \"entity_ref\"\n                },\n                {\n                  \"id\": \"urn:kz:corpus:clir:labour-code#AuthorisedLabourBody\",\n                  \"kind\": \"entity_ref\"\n                }\n              ],\n              \"kind\": \"literal\",\n              \"polarity\": \"positive\",\n              \"predicate\": \"urn:kz:corpus:clir:labour-code#social_partnership_organised\"\n            },\n            \"kind\": \"status\",\n            \"status\": \"established\"\n          },\n          \"kind\": \"achievement\",\n          \"window\": {\n            \"end\": {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Text\"\n              },\n              \"value\": \"infinity\"\n            },\n            \"endInclusive\": false,\n            \"kind\": \"interval\",\n            \"start\": {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2016-01-01\"\n            },\n            \"startInclusive\": true\n          }\n        },\n        \"kind\": \"duty\"\n      },\n      \"statusHistory\": [],\n      \"proof\": \"urn:proof:norm:urn:kz:corpus:clir:labour-code#MigratedPartnershipOrganisationDuty:b772d71866766a1c548ba5a0214f55298370a8683be0e2b0f5e4d7a0596f1913\"\n    }\n  ],\n  \"conflicts\": [],\n  \"proofGraph\": {\n    \"nodes\": [\n      {\n        \"id\": \"urn:proof:apply:DolyaNeprodovolstvennyhUstanovlena:addd0392c0ea1403204cf05caf8d538ba10af145380686690dfcbfece32b2619\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyhUstanovlena\",\n        \"substitution\": {},\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:social-standards#dolya_neprodovolstvennyh_rashodov\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:DolyaProdovolstvennyhVyvoditsya:7981eb2db2630511cb534a64d9c67df11d70195fa3ff0a020c44c90874896436\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#DolyaProdovolstvennyhVyvoditsya\",\n        \"substitution\": {},\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Decimal\"\n              },\n              \"value\": \"0.55\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:social-standards#dolya_prodovolstvennyh_rashodov\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [\n          \"urn:kz:corpus:clir:social-standards#SR_ORDER_P2\",\n          \"urn:kz:corpus:clir:social-standards#SR_P14\"\n        ],\n        \"evidence\": [],\n        \"attributes\": {\n          \"a3Selections\": [\n            {\n              \"a3Kind\": \"parameter-row\",\n              \"dataset\": \"urn:kz:corpus:clir:social-standards:param:dolya-neprodovolstvennyh\",\n              \"datasetHash\": \"sha256:c91c8cb652eaadf329779add013d9bdbbf19c111aec5a2bcd458a6b24a2bcb98\",\n              \"row\": \"urn:kz:corpus:clir:social-standards:param:dolya-neprodovolstvennyh#r-2015-08-26\"\n            }\n          ],\n          \"functionCalls\": [\n            {\n              \"function\": \"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh/value/urn%3Akz%3Acorpus%3Aclir%3Asocial-standards%3Aparam%3Adolya-neprodovolstvennyh%23r-2015-08-26\",\n              \"definition\": \"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh/value/urn%3Akz%3Acorpus%3Aclir%3Asocial-standards%3Aparam%3Adolya-neprodovolstvennyh%23r-2015-08-26/definition\",\n              \"branchPath\": [],\n              \"sourceAnchors\": [\n                \"urn:kz:corpus:clir:social-standards#SR_ORDER_P2\"\n              ],\n              \"provenance\": [\n                {\n                  \"attributes\": {\n                    \"a3Kind\": \"parameter-row\",\n                    \"dataset\": \"urn:kz:corpus:clir:social-standards:param:dolya-neprodovolstvennyh\",\n                    \"datasetHash\": \"sha256:c91c8cb652eaadf329779add013d9bdbbf19c111aec5a2bcd458a6b24a2bcb98\",\n                    \"row\": \"urn:kz:corpus:clir:social-standards:param:dolya-neprodovolstvennyh#r-2015-08-26\"\n                  },\n                  \"relation\": \"was_derived_from\",\n                  \"target\": \"urn:kz:corpus:clir:social-standards:param:dolya-neprodovolstvennyh#r-2015-08-26\"\n                }\n              ]\n            },\n            {\n              \"function\": \"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh\",\n              \"definition\": \"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh/definition\",\n              \"branchPath\": [\n                \"then\"\n              ],\n              \"sourceAnchors\": [],\n              \"provenance\": [\n                {\n                  \"attributes\": {\n                    \"a3Kind\": \"parameter-dataset\",\n                    \"datasetHash\": \"sha256:c91c8cb652eaadf329779add013d9bdbbf19c111aec5a2bcd458a6b24a2bcb98\"\n                  },\n                  \"relation\": \"was_derived_from\",\n                  \"target\": \"urn:kz:corpus:clir:social-standards:param:dolya-neprodovolstvennyh\"\n                }\n              ]\n            }\n          ]\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:NizhnyayaGranicaStarsheyGruppyZhenshchin:a99d0c6050e4ea79f24ac357f5d20b1d58498488fb5e77404b79297c0b99fcd2\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#NizhnyayaGranicaStarsheyGruppyZhenshchin\",\n        \"substitution\": {},\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:social-standards#GranicaStarsheyGruppyZhenshchin\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:social-standards#nizhnyaya_granica_starshey_gruppy_zhenshchin\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:Podpunkt9Deystvuet:8a9e27448e28071d263a8fa3fd758c7b008f3cdc0e1eb81f57cd5ef9341d7ab5\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#Podpunkt9Deystvuet\",\n        \"substitution\": {},\n        \"conclusion\": {\n          \"args\": [],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:social-standards#podpunkt_9_stati_25_deystvuet\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:PravilaUtverzhdeny:479de89f47691e4b11d2d14282650cd4bf0cc7a64a3ad13d831f1132f65a7da7\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#PravilaUtverzhdeny\",\n        \"substitution\": {},\n        \"conclusion\": {\n          \"args\": [],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:social-standards#pravila_utverzhdeny\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:PrezhniePravilaUtratiliSilu:1c60b9cab905d25638495b6e79bf41e336139bb4fbcf38ff8eb91e8607d57918\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#PrezhniePravilaUtratiliSilu\",\n        \"substitution\": {},\n        \"conclusion\": {\n          \"args\": [],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:social-standards#prezhnie_pravila_utratili_silu\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:StrukturaKorzinyPolna:1ded04fbb5f18d249688fd04140e4d643c24734adcebe8bcd9fa2f3f33aa3ab8\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#StrukturaKorzinyPolna\",\n        \"substitution\": {\n          \"v0\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Decimal\"\n            },\n            \"value\": \"0.55\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh\",\n            \"kind\": \"const_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:social-standards#struktura_korziny_polna\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:DolyaNeprodovolstvennyhUstanovlena:addd0392c0ea1403204cf05caf8d538ba10af145380686690dfcbfece32b2619\",\n          \"urn:proof:apply:DolyaProdovolstvennyhVyvoditsya:7981eb2db2630511cb534a64d9c67df11d70195fa3ff0a020c44c90874896436\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:VerhnyayaGranicaSredneyGruppyZhenshchin:77adbfc86a64370d51575728cbb9f1727d7f998f78ef314f98c932f60eb83ea6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#VerhnyayaGranicaSredneyGruppyZhenshchin\",\n        \"substitution\": {},\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:social-standards#VerhnyayaGranicaGruppyZhenshchin\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:social-standards#verhnyaya_granica_sredney_gruppy_zhenshchin\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:constitution:rights#assert-h3df0c67cbd0a23ff3ebe3f4f0ee22f9a1f2bce25bddf35b38e08075c2da69b14\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:constitution:rights#constitutional_health_guarantee_1995\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:constitution:rights#assert-h3df0c67cbd0a23ff3ebe3f4f0ee22f9a1f2bce25bddf35b38e08075c2da69b14\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ConstitutionalHealthProtectionBridge1995:a30cf077a0ed2503b2223bbb447f22fe88eccbf91fbc57a7bb37e2fc7221c225\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:osms#ConstitutionalHealthProtectionBridge1995\",\n        \"substitution\": {},\n        \"conclusion\": {\n          \"args\": [],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:osms#constitutional_health_protection_applies\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:constitution:rights#assert-h3df0c67cbd0a23ff3ebe3f4f0ee22f9a1f2bce25bddf35b38e08075c2da69b14\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:constitution:rights#assert-ha4a2ec8ee064361558a558c02f44458c7eb825c770402018f9e796dafde87065\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:constitution:rights#constitutional_health_guarantee\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:constitution:rights#assert-ha4a2ec8ee064361558a558c02f44458c7eb825c770402018f9e796dafde87065\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ConstitutionalHealthProtectionBridge:4ec38520aa2bf86f9403fdb04714a9e83184f6fa581865651d7559fc34349e5f\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:osms#ConstitutionalHealthProtectionBridge\",\n        \"substitution\": {},\n        \"conclusion\": {\n          \"args\": [],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:osms#constitutional_health_protection_applies\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:constitution:rights#assert-ha4a2ec8ee064361558a558c02f44458c7eb825c770402018f9e796dafde87065\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:budget#assert-h4087afef907bcda1e7b87da68d5e2da0acb40e72c6ed518f7503789b00c50218\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2026\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"35596\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:budget-code#base_pension\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:budget#assert-h4087afef907bcda1e7b87da68d5e2da0acb40e72c6ed518f7503789b00c50218\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:BasePensionFromBudgetCode:562e21349848428fc612f569a6588c79e2c4abc3bdf8e7eb8a9a5ebd686a3c78\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:budget#BasePensionFromBudgetCode\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"35596\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2026\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"35596\"\n            }\n          ],\n          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  \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:FlareEmissionRateCarbonOxidesFlare2025:492e2f99ea2af13e5d5c2ee62006beabbcfc31570f1476045c7ea15bd91cc011\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#FlareEmissionRateCarbonOxidesFlare2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#CarbonOxidesFlare2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"63145\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#flare_emission_rate_per_tonne_mrp_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:FlareEmissionRateHydrocarbonsFlare2025:87623822f0bc01797e31d626c7e8d71d60066414e451ffddcf3194ab4596aeee\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#FlareEmissionRateHydrocarbonsFlare2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonsFlare2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"192895\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#flare_emission_rate_per_tonne_mrp_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": 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\"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#flare_emission_rate_per_tonne_mrp_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:FlareEmissionRateMercaptanFlare2025:fb4e55d32fb8cf07b859a83afe9dd46a9741c7bfabbe81e5306273e5bebe77b2\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#FlareEmissionRateMercaptanFlare2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#MercaptanFlare2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"862059000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#flare_emission_rate_per_tonne_mrp_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:FlareEmissionRateMethaneFlare2025:c7f29eae8e7dc5c5a6186567809e15f20893c09ef4ed083ffd720bd2943c5aa9\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#FlareEmissionRateMethaneFlare2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#MethaneFlare2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"3460\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": 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\"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:FlareEmissionRateSulfurDioxideFlare2025:5932c4befec67f5c8378de68e7d7faca9b2e74176828d21bf00739026c6d4acd\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#FlareEmissionRateSulfurDioxideFlare2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#SulfurDioxideFlare2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"865000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#flare_emission_rate_per_tonne_mrp_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:GamblingRateBookmakerCashDesk2025:9fd2f2b2d2a2af5d15da76e258580e790b227e8f0cab7ee74d10539f20ce0792\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#GamblingRateBookmakerCashDesk2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#BookmakerCashDesk2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"1297500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#gambling_object_monthly_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:GamblingRateElectronicBookmakerCashDesk2025:947beac13797c3021e6ac92947c8000e5d71bd51a7e7e341a3aa899b99ea0116\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#GamblingRateElectronicBookmakerCashDesk2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#ElectronicBookmakerCashDesk2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"12975000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#gambling_object_monthly_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:GamblingRateElectronicTotalizatorCashDesk2025:cf318af9d1143d18650fc5cce7bec7a8b457fa64650b138a9fab69c99cf68cf4\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#GamblingRateElectronicTotalizatorCashDesk2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#ElectronicTotalizatorCashDesk2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"17300000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#gambling_object_monthly_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:GamblingRateGamingTable2025:e23d9fb32fbe2ba41276e002ab903ff34efa8aac6f4dd658f51cd692091309bc\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#GamblingRateGamingTable2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#GamingTable2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"7179500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#gambling_object_monthly_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:GamblingRateSlotMachine2025:e7d18cb527f4164c3bfe2bcce21748e3b74ae1146a0f4238c72f8559b2e12806\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#GamblingRateSlotMachine2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#SlotMachine2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"259500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#gambling_object_monthly_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:GamblingRateTotalizatorCashDesk2025:0a6cdec22c5896625926e6847e75e7fe574094f0542142cf0d05c713de55a9e9\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#GamblingRateTotalizatorCashDesk2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#TotalizatorCashDesk2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"1297500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#gambling_object_monthly_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleFloor2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_floor\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyScaleMode2025:796bfe311801d9c76c57607d9224c2e00881f136fce9a1805b692997a233447f\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleMode2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Graduated\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_mode\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyScaleRoundingPolicy2025:75b44d4b8d6d5772d55ecf4494c8882f54c58cea57fd8c6867fb749bbce32ecd\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleRoundingPolicy2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 0\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Text\"\n              },\n              \"value\": \"HALF_UP\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_rounding_policy\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyScaleRoundingStage2025:1ac648c8927ec818f174127b59f0ef3268bad488ec9fce05766ba92fc96ac871\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleRoundingStage2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#TotalOnly\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_rounding_stage\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier01BoundKind2025:9b8ed542ffecb32da94375f6f21fece1bd92ebeb8c8239038c5b5d5d1e2e3611\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01BoundKind2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-01\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier01From2025:cee878df2244ae7cfbc1318e0ff2f41df9c2f8583964859ef606810d9519fac1\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-01\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier01Of2025:5cf5a1e9c5b52f45cc23e2b3a0f6cad5dad7e46f484b7c7f0c234e9c81e4476d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-01\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier01Rate2025:129215ae9f2d6068cdd3e54927dbf7aafa2adae5a3d9de3b8043434c64b3c626\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-01\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate01\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier01Upto2025:5425c60983f67084dd9cd8fa9f58716f1347e91255ce2557c62de151a2ca38a6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01Upto2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-01\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"2000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier02BoundKind2025:cac2780904679385658f2dec48f24b5df6992b4d72c453c8b00437671eda414a\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02BoundKind2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-02\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier02From2025:1e627b1d5bb00ff83f9d670b34cb87915c4cf7cd948ca2b5bd1bf42f1f07c6c3\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-02\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"2000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier02Of2025:1f490279c58c0be85ae2c197af788a838029571c20798b8be97a763d4cfdd008\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-02\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier02Rate2025:829ad3fbe4b836a3afd646d62e2d8ca0418f8b12bb5d4e401cdd30712fd7a30c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-02\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate02\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": 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\"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-03\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier03From2025:8391693f9a68e41adcde23a1ae38421f5bd30cd11f387befc1f31220a2e6be00\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03From2025\",\n        \"substitution\": {\n          \"v0\": {\n            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\"urn:kz:income-tax:scale:individual-property-2025:tier-03\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate03\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier03Upto2025:c7c6bc2265c02f44a4d3ad5f3d3f5eb6cbb8270e42499814fc8e3f45acaf005d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03Upto2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-03\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"6000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier04BoundKind2025:e62fc8908316fa748f9d17b0e6d32a48a4c7c00351a9b17f477db6bc658ae732\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04BoundKind2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-04\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier04From2025:83944fa11b9146c68f8a491332bc0d68af6adc2986db1d16823877e5a617c758\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-04\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"6000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier04Of2025:61fbcc5b462e50910cc91a3966d631f0d10f88c761f8943da0301d4499a2f193\",\n        \"kind\": \"rule_application\",\n        \"rule\": 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\"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier04Rate2025:bf76643c98773917b936c32af05f69c240dd5563260edc75d7cdbebae0c317c9\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-04\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate04\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n 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        \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-04\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"8000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier05BoundKind2025:4ddf9f4765c30ce96018e6a49fcd606e7aca08a60c1e5f7f4fa29de6f956dc21\",\n        \"kind\": \"rule_application\",\n        \"rule\": 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\"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier05From2025:14c28002618c790b7745ca3dc806d0fffac24752cb5b0adb9962748cc8402520\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier05From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-05\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"8000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier05Of2025:bb0ea64a88fd9ec8bca43f07f08ebf53462a40077f0eae34a0d451916b553b06\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier05Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-05\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier05Rate2025:a45f7662752863c863aaab2e47684d4b4d67f0a51d9bd2bf77d9c5a0752ff852\",\n        \"kind\": \"rule_application\",\n        \"rule\": 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],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier05Upto2025:7c0ac24359e759a2fc4172baf3447da09de2d68a6520f0ddcd4f57f6d4983273\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier05Upto2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-05\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": 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\"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier06Of2025:2e0504fb4badef5e2d72f8f3787464deee49e68832f8e86f824340f92f2dbc6c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier06Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-06\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier06Rate2025:8840c2e9ed7efc6368b0f50514590dd001187484e8c781475e88c3ca5fadca7e\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier06Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-06\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate06\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier06Upto2025:06c77dde3fe154d0cde05da127eed70e05ea12fb3131444c3426c40043e63d87\",\n        \"kind\": 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         \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier07From2025:12ed9375241e5dad1579d09ecaecddc1487638ccdff78c7ab211ff03fd7a7988\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-07\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"12000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier07Of2025:56e9f154134f1a20261b9dbc6d62d552a910b651a005d28c96efe5344354f4a7\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-07\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier07Rate2025:7357338d412bb4d65652aa9448951aefc60e34e156c776e8471129d07f4a6cad\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-07\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate07\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier07Upto2025:cb88581511456cede00e6e4fdc18bc02f7aea8dfb269213d56f62f6c27eb3c86\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07Upto2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-07\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"14000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier08BoundKind2025:741e2765324c16f5a6d07dd2b4840bb5ca01ad7882b961fd591d75a7c3b8b1cf\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08BoundKind2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-08\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier08From2025:d94ccedbd7afe802967bfe73973b6869994d381d14dfd2dfdde4ad358e933b6c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-08\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"14000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier08Of2025:cc710edde0a82b580e53637dc11e723f2ca6fcd7751784db9a44d577a21feb5b\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-08\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier08Rate2025:8352f07ee7041113251d309fa5314475dddfc3ecda3a6ffd250edf7c03717734\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-08\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate08\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier08Upto2025:4fe9f369525ee464c21de621f5eee9e9cef659b2c61524853a99c275be85c7eb\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08Upto2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-08\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"16000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier09BoundKind2025:c0019e2b7579eeefca0f8b32c9fe9c9cacbfaeeedfd89a548e03e82ed8f02f67\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier09BoundKind2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-09\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier09From2025:634225e699f3e2a47cc516ac7c9126779e4d98b8d6d96bdfbf860480fe7b0000\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier09From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-09\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"16000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier09Of2025:18185502e3ce30a2d1a7158c11171be75bd3f3414a92fea84dfc9e9422db418a\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier09Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-09\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier09Rate2025:4484590d61e321122b6226bc91903b7bba17492b7f142a910ba9f5a5088171ea\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier09Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-09\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate09\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": 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\"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-10\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier10From2025:19ed92fed2588145bdaba6f07a98ef415ca97d02adc97c1040c6a4910e9f3383\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier10From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-10\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"18000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier10Of2025:9caaaef5a9a99ead32ea6683ee9b9bebb1be1e27d3a252c7f8ca81b3e3049745\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier10Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-10\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier10Rate2025:6b0225226b092cc78d48fac9aaaee2cc255cd2456048fde811d001cafb839ec3\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier10Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-10\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate10\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier10Upto2025:a245820fbcd16aae465d580714a8f10b605987a6f5bdbbdb8c31a7726f7e3ac1\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier10Upto2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-10\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"20000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier11BoundKind2025:6ea0acb75b8dbee28d952fe047a7dcbcd7831fa38689181d86bceead0f95907d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier11BoundKind2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-11\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier11From2025:ce1a9406140fefbe1a0ddc0d74962a3eb470a6b516749a8cba3561b5bd9cbf08\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier11From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-11\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"20000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier11Of2025:61a20d6441e5e2d4e18acde1262a0cbe0602d0b46b7ecb1748dfad649f5f950c\",\n        \"kind\": \"rule_application\",\n        \"rule\": 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\"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier11Rate2025:e7a40da8fbf8c7bd3a20e96bc0e4f2640a6b87cee596121da7cab5e6829d35da\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier11Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-11\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate11\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n 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        \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-11\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"75000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier12BoundKind2025:38e104bd42979380c3d619320626e4167a06581c78cb5c6d9793f0ea30a168f0\",\n        \"kind\": \"rule_application\",\n        \"rule\": 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\"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier12From2025:50fae32d1f5cc999649fd195563c7619b40b921421b767304feeca6bae27544e\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier12From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-12\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"75000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier12Of2025:8516201a85e2e05b687bc5689cdb5d0192a5cf07b8c7aa67585a20755136e226\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier12Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-12\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier12Rate2025:dd56c13262ddb128c807c174aaebfac353d35211def165946899f545026e71cf\",\n        \"kind\": \"rule_application\",\n        \"rule\": 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],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier12Upto2025:652a2f74c95845f2a00ebfee0bac632fb0efe20555fc8fe9bdda9e4bf1c0135f\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier12Upto2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-12\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": 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\"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier13Of2025:21f0f773d89465bc9098f5cdb1e3b11bd45a7cd534b8d72c8b453ea57ad92cfd\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-13\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier13Rate2025:38311f5352d138ed206676d874233a8cd3bfb2cec90a9ed6a3dd6870e24a4c65\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-13\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate13\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier13Upto2025:a53481bcbf250a9575229e1800fbde8422b58fe5a9b1e6e81d6cdc40f826a4c1\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13Upto2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-13\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"150000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": 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         \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier14From2025:194621410e7173a17f631eb5bce036afd69402b17654360f4caa7fd5aa4c12d1\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-14\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"150000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier14Of2025:2f45a8556bb04691301612b477e950bd7ce05f247ea1e71bc1504935973e570d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-14\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier14Rate2025:dbbf45ec60a378afa5d329e832661a9149e0b1bb14615d5e708ee318f3eed57c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-14\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate14\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier14Upto2025:b1c9c4fd27acd3202d4cd5fba08f194faa47056f55cd60bd26be0adcb9046cff\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14Upto2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-14\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"350000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier15BoundKind2025:d91d54ab99e7723313e80a54c1399baf6452ce3d5c010bb2fbff95229b71204b\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15BoundKind2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-15\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#Bounded\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": 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  \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"350000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_from\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier15Of2025:c7d28930857dffb3b6951f610645f34220a344ef041dd043f1f2390f1a98d1bf\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15Of2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-15\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_of\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier15Rate2025:453abba8c86eb5d62e25feeb8b1decd9bddc1e5c604171cb5ab102bcc51793b7\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15Rate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-15\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyRate15\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": 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\"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"450000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_upto\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier16BoundKind2025:00e53503ed9a33237d58e7d1bdcb5ce0bd488879beb4763569274466778407e2\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16BoundKind2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-16\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:law:calc:tiers#OpenTop\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bound_kind\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualPropertyTier16From2025:37aaa96092fe3e8c3572735ede5ec5d10be439ca3187a3498357f1963371f6bd\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16From2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-16\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"450000000\"\n            }\n          ],\n          \"kind\": 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\"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#IpnUpperRate\",\n              \"kind\": \"const_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:MobileSourceRateDieselFuel2025:b2a331ea184e5b21fd677ac2e805fbae3f85d78daeb5413d400d9e08557de6d2\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#MobileSourceRateDieselFuel2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#DieselFuel2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"1946.25\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#mobile_source_rate_per_tonne_mrp_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:MobileSourceRateLiquefiedCompressedGasOrKerosene2025:6cbaa79a95f8ff10f832ceecf80f4d54bb188c4a1a0cadcabbf9433316dbd92f\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#MobileSourceRateLiquefiedCompressedGasOrKerosene2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LiquefiedCompressedGasOrKerosene2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"1038\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#mobile_source_rate_per_tonne_mrp_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:MobileSourceRateUnleadedGasoline2025:62beb8c8775930eb14cf34c68a1f17d5eab1280c6170bc7508da103417c7b99d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#MobileSourceRateUnleadedGasoline2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#UnleadedGasoline2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"1427.25\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#mobile_source_rate_per_tonne_mrp_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:MrpFromBudgetCode:a78341748d0fe30ae8f359514f4b47d14c59892ccc55b52f92d267793efca5d4\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:budget#MrpFromBudgetCode\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2026\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"4325\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:budget#mrp\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:budget#assert-h763606947ba9aca26768562c1fbe65f62645d91fb9749b3a83e0f3a01f5cffc6\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:ApplicableMrp2026:253bfb2ebe2508c4f3b7720630847f00d5c52d0b44d8d25395bcec8d153ceb4f\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:labour-code#ApplicableMrp2026\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"4325\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:labour-code#monthly_calculation_index\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:MrpFromBudgetCode:a78341748d0fe30ae8f359514f4b47d14c59892ccc55b52f92d267793efca5d4\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:LargeIncomeThreshold:b8ae69bed26328e483d38ea8cb5fc8d390aecea94525afcd7ff243420e67ceb2\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:entrepreneurial-code#LargeIncomeThreshold\",\n        \"substitution\": {\n          \"v0\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Integer\"\n            },\n            \"value\": 2026\n          },\n          \"v1\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2026\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"12975000000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:entrepreneurial-code#large_income_threshold\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:MrpFromBudgetCode:a78341748d0fe30ae8f359514f4b47d14c59892ccc55b52f92d267793efca5d4\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:MicroIncomeLimit:e0f6cbaf411290ee05683fc24a9369fa58a6c4389fac5e9a3c63020c3a3d535c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:entrepreneurial-code#MicroIncomeLimit\",\n        \"substitution\": {\n          \"v0\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Integer\"\n            },\n            \"value\": 2026\n          },\n          \"v1\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2026\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"129750000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:entrepreneurial-code#micro_income_limit\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:MrpFromBudgetCode:a78341748d0fe30ae8f359514f4b47d14c59892ccc55b52f92d267793efca5d4\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_10:dd36b7b8336e2c9af20f67b3f04e4d817bed1a437f9d42f984354a3ce704e939\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_10\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_10\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_11:87f7ae96c2574fc1722835fadaf3c45811b64db6e3045f3a8c5d78cc1a3f0f1f\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_11\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_11\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_12:8bdbcdb3878842a6d56c2e2d704420324159edb854d58cd4cd9a24bdab58ae4c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_12\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_12\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_13:61452d06a8f025437906b8d877f534f7c892811c6eb0be8921687e23ddfb3cd4\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_13\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_13\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_1:466f3b5cf69be2c8d8dc5fffe9e328d565768add4c7f59435c4e9745aac8e711\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_1\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_1\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_2:e261bd6b63f503dfea1d8a31fab672ca939e900c35a29cd3ae769dd396186e98\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_2\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_2\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_3:176c3e1ad453e1859cbe31e5e78b9c6a00e679a9f2758d18a68a1574f02ba35c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_3\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_3\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_4:384e2da447e4cc8d687789332872f31a5e1beb1b53e95656965b179f88040df5\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_4\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_4\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": 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{\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_6\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": 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{\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_8\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": 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\"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseDuplicate2025:0cbf158fc4b42db7d833d5b77f39083ce41f4bc7d9fa39e1b218b1539cf185ae\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseDuplicate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_1\",\n            \"kind\": \"const_ref\"\n          },\n          \"v1\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"432500\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_1\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"346000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_duplicate_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_1:466f3b5cf69be2c8d8dc5fffe9e328d565768add4c7f59435c4e9745aac8e711\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseDuplicate2025:3b8ec0109d4652c414ddff2396013744aaf587bf350b747913b02c6c8c39fa5f\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseDuplicate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_4\",\n            \"kind\": \"const_ref\"\n          },\n          \"v1\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"432500\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_4\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"346000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_duplicate_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_4:384e2da447e4cc8d687789332872f31a5e1beb1b53e95656965b179f88040df5\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseDuplicate2025:445cea1ad339236446d42686e49be70c671015f81b9c7851aaf41f271bdee6cc\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseDuplicate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_5\",\n            \"kind\": \"const_ref\"\n          },\n          \"v1\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"432500\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_5\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"346000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": 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\"KZT\",\n            \"value\": \"432500\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_2\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"346000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_duplicate_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_2:e261bd6b63f503dfea1d8a31fab672ca939e900c35a29cd3ae769dd396186e98\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseDuplicate2025:57ebf5965eda14ee25404e596bcafba5ec9f1c239757949bdd82cf982cfe3426\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseDuplicate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_12\",\n            \"kind\": \"const_ref\"\n          },\n          \"v1\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"432500\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_12\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"346000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_duplicate_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_12:8bdbcdb3878842a6d56c2e2d704420324159edb854d58cd4cd9a24bdab58ae4c\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseDuplicate2025:7766b68e87233b858a2d13a016278c04780ac1a704b2b6a9a2d0ab2b6a5f82d5\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseDuplicate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_10\",\n            \"kind\": \"const_ref\"\n          },\n          \"v1\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"432500\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_10\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"346000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": 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\"KZT\",\n            \"value\": \"432500\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_7\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"346000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_duplicate_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_7:2cc94b81f66d87ae85786a2faea983342cff8b46061c8fe027975f2b0f6ec9eb\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n  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     \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"346000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_duplicate_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_3:176c3e1ad453e1859cbe31e5e78b9c6a00e679a9f2758d18a68a1574f02ba35c\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateHydrocarbonLicenseDuplicate2025:bb83360cc5ee01890e6ed3c2f7c3a45fd9ca88c1faf95681c2f266a8fddcd1db\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseDuplicate2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": 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\"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivity2025_1_1\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"34600\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#hydrocarbon_license_reissue_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:RateHydrocarbonLicenseActivity2025_1_1:466f3b5cf69be2c8d8dc5fffe9e328d565768add4c7f59435c4e9745aac8e711\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": 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\"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_10\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_11:3159d411c7f6d81a724bf44423b92c8dd5aecec64af22b64dd84a2a38e43b76e\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_11\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_11\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_12:90287513b984229727c3a01c7e452df3859088edba6448dd38d91cf1bd393a2a\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_12\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_12\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_13:81ec295fe31a0f55e2b68ef6ccbd28162b5a7f80c81f435e9e1c30ed8e9b93eb\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_13\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_13\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"12975\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_14:5362f2a47d86ec95caefcc549ec80b9287855b1ad4365afbf0ce00586695ac5d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_14\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_14\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"25950\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_15:df0a1a7fe8802891e7a16aac67cd1b6a9e1bd1b2a485846da518b276cf20b94d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_15\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_15\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"86500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_16:81650b8ed274b255a9f1cb06a038a82056ea68e3b8358eb5cac48dcfba9e43a4\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_16\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_16\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"38925\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_17:2747f7e8c9d86f54f620f2c8468d156e12a820b7c8e101d5d1339a9f43a18be5\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_17\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_17\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"86500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_18:a935064e65e2aa2c1631578060d8d5fb2114dc230ab54b0d9e8d36ccb5b5e48e\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_18\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_18\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"86500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_19:a8864d7b2b71ef2e28b940a64256b462c923209f4c0f7c7d304996d48caeefcc\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_19\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_19\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_1:202d238ff7da4015fd79db72e71e8c67c602251e053148d4531bef59d053aa3f\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_1\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_1\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_20:85b37d5f84f58608b9ddc10f984de2737d72d86c379f557db347ea17147e5e68\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_20\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_20\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_21:e464c4d09b3bb0d6478ada8d1b9782ecf42ba9fa70a82fafc5d249e1123b39b1\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_21\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_21\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_22:cb2be7ba17530d4cac8a7301212b80e746ea64652d1228218155a9758fc511cd\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_22\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_22\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_23:c9e7692345d927e768ca91e306c8de6379d4bdee4295dc3e50458966cf10aee0\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_23\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_23\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"95150\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_24:e84da0019ac193f63e4d21d8153ce400c8991a40ff099d668a07a2cf9bdbf0c7\",\n        \"kind\": 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      \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_25:79e088f8c09dc54d703c094c503b46254cfcbeb0c699e2241d68d24238e1781d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_25\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_25\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"95150\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_26:132d8ca260e9f3bdf85954b1cb48eff66cba9458d516ae782599472bc0c71bbe\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_26\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_26\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_27:1f5a324380c07317f93294c0e407e699793d5ccc7cb6256c7c978bd51d93a211\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_27\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_27\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_28:f06dc04dbf4a3d1fa31681f96fe518d140a97e78dea9267bf9e6031af58149c2\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_28\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_28\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"804450\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_29:33b28748e7f181c30d551b327e9e3758af2dffa8d8dbdc1feada7fe6467d257b\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_29\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_29\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"25950\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_2:9c81a18de8b18f6dee2b0666108112662df178f32793d879eb4f8f7487ddc4ae\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_2\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_2\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_30:4169eba5a84fcacb1d6ab70eed617989e6f753b2cf18ace66cd01694f75145a9\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_30\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_30\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_31:b1d45faf7bd510b7445461b5ab53080952ddefd962feb33c84fa1adb1935063b\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_31\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_31\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"25950\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_32:da68aa5f2b62057542b0b331107108a46e8308457371a078e920be4960a42db6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_32\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_32\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_33:1e2ec10ddaae739129bfccf949764f8bbafd00b3f228f77b5e0034bdcfa1decc\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_33\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_33\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_34:3b45b2d0c69ac9e24eecd0d049145db9c363f0279beb077a1323d82bafdd71b6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_34\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_34\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"25950\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_35:402429b9fad94f4c9c46fc2ad4f5cf88e51f57c3e49826bfa341223e07d58e52\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_35\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_35\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"25950\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_36:2287c7f620a053e86c4a357db49c5debfda0a2d3628921987d86b1659a236f28\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_36\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_36\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"25950\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_37:3b0c61e57783414448034c0c5b47f3384209fd9c269d7d4ee6b5eb7e40baa2dd\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_37\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_37\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_38:64ad64c45aa983a55a0d927d7048b49eb930da92f592a961af9786f068fab290\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_38\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_38\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"216250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_39:fce07b1ff710d837d6d7d97b5b991ad4131eb4346a09ce7ce848a41c31e8e3e4\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_39\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n      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\"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_40:69bc0f4fc11255ee2e71710abc21875c69068782ffe32e467d473fcfff17615a\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_40\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_40\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_41:7b9ff4de6bd91ef0ae24b9929a6edbd7668259d235bbd27ab97a2d591b3e88df\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_41\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_41\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"25950\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_42:5d29c22c6a936ea253ac0f3ef4d8c0b31db629a6131327d6b71d04d94d3dd5ff\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_42\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_42\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"25950\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_43:1ed1df90d685dd7b51ea6aad57c00d0a72681e45e5885349268bf3adc9fcfecf\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_43\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_43\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_44_1:bf10d15ecd6d286bc63da5e569cfffcc28da294e479a5e7eb3a4649751fe1c67\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_44_1\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_44_1\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"3460000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_44_2:b643d738ac5658b85c2f202171fbd6363153b2c0148f8f1e158c05e329ddc914\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_44_2\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_44_2\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"1730000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_45:8f43fac8e6d82c6d698158db91d492ba1096cd870d3747b9cca4353108b45299\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_45\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_45\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"3460000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_46:b7fc5b7957c3ca09a1674f99472833dcd1d63a9d0404813f6322adf147ae2ff3\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_46\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_46\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"3460000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_46_1:6e2d352057b9806b356f99c0b3b6e3e73058b10cbef5d57eaeaf05963b516eab\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_46_1\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_46_1\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"129750\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_47:f95750ca97a0012c0bd50f0b068fc24b34d521e4b4544e509228b9f9ee81e9f0\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_47\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_47\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"173000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_48:2a93a7531a1b6efc67f0bc263bdf25bec1a729de00466df40d396c4b8a372934\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_48\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_48\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"2162500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_49:9f56aae0cf02cd0586ecfe4f23cc377b212a68e82228e5751026d8fe2f8ff068\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_49\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_49\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"2162500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_4:ceec719c8f1bfebbfc33bd1506e5e2b69eac0c8ffc6d91aa2310120d3aee6033\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_4\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_4\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"216250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_50:8cd4c85841a86c25071a906b75b96869bc27e76b674bc01fe2713b38a7717f7b\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_50\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_50\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"2162500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_51:17eb6d51b8c7da5adbd043af8d37657e2e17cc0183263ed1d78d354728bfaaf8\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_51\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_51\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"865000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_52:b4c13194351de1097047bd987233db262996d0949336af1e180954309e9fcc30\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_52\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_52\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"1297500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_53:4678bb0b0332daabde52259bedd47ef548973d801bb13b5bae80c893af1fae36\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_53\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_53\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_54:b7483ce776d6fc87b9946de0a674e153424cff1f219560f9f752188f9bb58d82\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_54\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_54\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"129750\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_55:47c5245499447408e7dc8bf2b8af8e39dbe568bef152776d16c546859bfffbf6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_55\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_55\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"129750\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_56:cd3d047bbb533802e1c6be64344083300b3c9ad48e5f5ac34a07314e340531a5\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_56\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_56\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"129750\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_57:2485cfa759770b41b5801522ff4db42f67dc270007e954a5f809973ca6bda277\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_57\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_57\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"129750\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_58:3c7b0bb52ac96af89ed8c6435a6f8d87a7329a85747b693ee479be84dc04ba2b\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_58\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_58\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_59:94a0ef57e99f7f59d98ff6e14bb790a510de7070d4c65aa926cfd919986dcd5b\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_59\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_59\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_5:0a804c6a7348faf46f1f77e752390a5e4751836ceab5854b58005313e5fabe23\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_5\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_5\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_60:7a5f295bda9bc8323e8e0c11d7789f91de4348cba2d98ecaf1563f5722972557\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_60\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_60\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"173000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_61:f65240495130bf4caf4ecc0dc01309b121c3342a247267e50315a66550a9f61c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_61\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_61\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_62:1762e4c18f8838f8263b1de861d8cee083433c28cbaf9bbe1459b8c62450fe49\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_62\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_62\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_63:ff895c93cb6170362a894f5273ff53a1707ffb1c524aa999ba9f9ad273f05100\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_63\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_63\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_64:d4c4e255de072034aa979760faeab7d18380429e468f15f3bf29b9ebf48cb574\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_64\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_64\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_65:99e0c5b14fa34ab5897b88fa43fea2bc633d8777728ea4213fc8bd75fb1fb9c6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_65\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n       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   \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_67:c0e3169a616b4f353cb30e9fc9bd20eaa59af131ca4cb440120157ec6a00f28c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_67\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_67\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"12975000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_68:1438838b59d09a0ef76f2fe4b418eeb38faa971ae1365a023c24683711ddfae8\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_68\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_68\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"8650000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_69:96ef6d6b5ca69ded772a71902d64904303bac75d6ea22f8604cc96016835bc1d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_69\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_69\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"865000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_6:d2266474bb5bd54a5d73605ae9a01de9af1801c5fc292bf06a224308bd040fb3\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_6\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_6\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"21625\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_70_1:8ee55bd693298e8443c1858a7047204344633156aabaf893311f0f1eafa0f570\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_70_1\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_70_1\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"432500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_70_2:07d919058806838eb0fed7d448f02cbbb0ac7006495f13e8acfcae8238b8249c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_70_2\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_70_2\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"302750\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_70_3:751ed4f4bd8d03b19f2a4cdca506956a1b6b9473c744db5ce5d1b131545edeb0\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_70_3\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_70_3\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"129750\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_71:163ff8aa613ab6bf51a27fddb9da916202ce21d464b2f4dea608ef1edf377f68\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_71\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_71\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"2162500\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_72:5e5d2ec9c929c103229975829269dac4ec7d48a85b802012e2026e4d8ba90ac4\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_72\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_72\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_73:3b28540524b16bc1c589d10c2c29cee454f08fd70b8ac821aca225afdfbfd4c4\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_73\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_73\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_74:c8246998db6feca7bc612e7b515830ccf4e435b1f4f834513cb52de6ae5d56a4\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_74\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_74\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_75_1:c94b554a16468cb1dab86f62033f9369790307f4ef986dfb27e25a4d8c349a1e\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_75_1\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_75_1\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"16629625\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_75_2:3a3b7a9e33e890a3c3e64ccd0852d68743c6de5ca6be6dee8f091a7fb28251ac\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_75_2\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_75_2\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"2768000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": 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      \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_77:aa8667924b1e8b55db8fcbd0efbb35955fa6071788535e089fc497601927ce0a\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_77\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              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\"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_79:778c14ae258d086435421f9c88276200ce3c1af2be8fa11ae7c01d4ebb6e62c6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_79\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_79\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n   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 \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateLicenseActivity2025_1_8:cba4eca522c96c6d71fa4bea8d9a8aea2b0187bc70843d5d6d526ca62799db3c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_8\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_8\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"216250\"\n            }\n    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\"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#LicenseActivity2025_1_9\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"216250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#license_activity_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateMfcaResidencyDocumentFee2025:51e1fb2483b2a60500589affa473b5c3d7e3659f3b996665acc4a43a2c065a07\",\n        \"kind\": 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\"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateTransitDomesticInternational2025:df6307e689c8796806ef749d46fc4b1ad1f54eee2d793a0c2f8c40b4fc011a5a\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateTransitDomesticInternational2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#DomesticVehicleInternationalCargoOrPassengers2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"4325\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#transit_vehicle_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateTransitDomesticRegularAnnual2025:18e1e61df867d491766980e3cb06ca3d009f7ef23974853f553e85f68b01ffc6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateTransitDomesticRegularAnnual2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#DomesticVehicleRegularAnnualPassengerLuggagePermit2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"43250\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#transit_vehicle_fee_rate_2025\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:ApplicableMrp2026:0f9f07649b2b5001afdc31855b56101b81a4bcb964e8a4f5fb537d19088afd20\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:RateTransitForeignEntryExitTransit2025:a9a6735f1854fa29a5534e35ff163c578e35394be24545b7a4aea977b7abc348\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#RateTransitForeignEntryExitTransit2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:income-tax#ForeignVehicleEntryExitOrTransit2025\",\n              \"kind\": \"const_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n 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\"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleDeclaredByFloor:d1e1c8cab2068113453a11649abdfd0c611bd1a3659846984f593f62356d7fe7\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleDeclaredByFloor\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_declared\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEmployeeScaleFloor2025:4f609fc1f0f1458887ea1e9c1279f155064fdcc025e5c3f8778c28567c3e1923\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleDeclaredByFloor:fc0e1746ee764f966dec73fc2f857e4ef07b5c9681969182dc03126d748099a5\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleDeclaredByFloor\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": 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\"urn:proof:apply:IndividualPropertyScaleMode2025:796bfe311801d9c76c57607d9224c2e00881f136fce9a1805b692997a233447f\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleDeclaredByMode:56fb325514af7deff8b8d16bda14c8c0f10c4e8f1c65e5d9adfd08eede088e31\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleDeclaredByMode\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:law:calc:tiers#Graduated\",\n            \"kind\": \"const_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n              \"kind\": \"entity_ref\"\n            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    \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_declared\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEntrepreneurLowerTierOf2025:367933e4f6ed917f1364137d665125388001fd56af67b0db84bd045d760ae84b\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleDeclaredByTier:a861d7da1c40b49e4f5bada1eab1a39474d6bcddbcb6b102534caa9c09468277\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleDeclaredByTier\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-10\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_declared\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyTier10Of2025:9caaaef5a9a99ead32ea6683ee9b9bebb1be1e27d3a252c7f8ca81b3e3049745\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleDeclaredByTier:b74e8a27305392a18be6075a5ef5f30b35e862621a223b6723b9a5a608057724\",\n        \"kind\": 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\"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleDeclaredByTier:c904cf2f62967a02fab52624ba8789e4ecc0af0ffb8fa4d23d3a6084df2dd70b\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleDeclaredByTier\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-09\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": 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    \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_declared\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEntrepreneurUpperTierOf2025:113e77f6a2322e5fb82b1506e8267228f91705cc95d10b7df2aae95056ea1a3f\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleDeclaredByTier:d3718335bac8dd9940ba2c4b2064848449dc588a3e32ea6d6b0b844a7ab1ef26\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleDeclaredByTier\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-02\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_declared\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyTier02Of2025:1f490279c58c0be85ae2c197af788a838029571c20798b8be97a763d4cfdd008\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleDeclaredByTier:d4ff6dc43893852f5943c5fa4619bf5779883d2423786ee1609a9b12ebe60954\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleDeclaredByTier\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-16\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_declared\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyTier16Of2025:87766487315c77d0f3f8182a330273d38d89593669b678d4602aad3ab114eae1\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleDeclaredByTier:ee68750ab7712c40ad3751a27a34e9a001b2cee339a0586baf8de653e85985e0\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleDeclaredByTier\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-14\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": 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\"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_declared\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnDividendUpperTierOf2025:bc901eb7c27227e12c9f2277af423f8bc665b4b3ad3d32d2394b0a6bf1b01b3d\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleWellformed:3e0b109986c96a0f672e5cd899bec12ec69ccdad1afa93be7d9842e1b82ebbdf\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleWellformed\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_wellformed\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnDividendLowerTierOf2025:6dfc98a06c9734c1418d1259425fc87f47422e611b1f9c89e1bb649202174c04\",\n          \"urn:proof:apply:IpnDividendUpperTierOf2025:bc901eb7c27227e12c9f2277af423f8bc665b4b3ad3d32d2394b0a6bf1b01b3d\",\n          \"urn:proof:apply:ScaleDeclaredByFloor:fc0e1746ee764f966dec73fc2f857e4ef07b5c9681969182dc03126d748099a5\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": 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\"urn:proof:apply:IndividualPropertyTier02Of2025:1f490279c58c0be85ae2c197af788a838029571c20798b8be97a763d4cfdd008\",\n          \"urn:proof:apply:IndividualPropertyTier03Of2025:d87e58845505eb7ef05b4af15eaf2cb0b78e50685ed104728bb79a9850350af4\",\n          \"urn:proof:apply:IndividualPropertyTier04Of2025:61fbcc5b462e50910cc91a3966d631f0d10f88c761f8943da0301d4499a2f193\",\n          \"urn:proof:apply:IndividualPropertyTier05Of2025:bb0ea64a88fd9ec8bca43f07f08ebf53462a40077f0eae34a0d451916b553b06\",\n          \"urn:proof:apply:IndividualPropertyTier06Of2025:2e0504fb4badef5e2d72f8f3787464deee49e68832f8e86f824340f92f2dbc6c\",\n          \"urn:proof:apply:IndividualPropertyTier07Of2025:56e9f154134f1a20261b9dbc6d62d552a910b651a005d28c96efe5344354f4a7\",\n          \"urn:proof:apply:IndividualPropertyTier08Of2025:cc710edde0a82b580e53637dc11e723f2ca6fcd7751784db9a44d577a21feb5b\",\n          \"urn:proof:apply:IndividualPropertyTier09Of2025:18185502e3ce30a2d1a7158c11171be75bd3f3414a92fea84dfc9e9422db418a\",\n          \"urn:proof:apply:IndividualPropertyTier10Of2025:9caaaef5a9a99ead32ea6683ee9b9bebb1be1e27d3a252c7f8ca81b3e3049745\",\n          \"urn:proof:apply:IndividualPropertyTier11Of2025:61a20d6441e5e2d4e18acde1262a0cbe0602d0b46b7ecb1748dfad649f5f950c\",\n          \"urn:proof:apply:IndividualPropertyTier12Of2025:8516201a85e2e05b687bc5689cdb5d0192a5cf07b8c7aa67585a20755136e226\",\n          \"urn:proof:apply:IndividualPropertyTier13Of2025:21f0f773d89465bc9098f5cdb1e3b11bd45a7cd534b8d72c8b453ea57ad92cfd\",\n          \"urn:proof:apply:IndividualPropertyTier14Of2025:2f45a8556bb04691301612b477e950bd7ce05f247ea1e71bc1504935973e570d\",\n          \"urn:proof:apply:IndividualPropertyTier15Of2025:c7d28930857dffb3b6951f610645f34220a344ef041dd043f1f2390f1a98d1bf\",\n          \"urn:proof:apply:IndividualPropertyTier16Of2025:87766487315c77d0f3f8182a330273d38d89593669b678d4602aad3ab114eae1\",\n          \"urn:proof:apply:ScaleDeclaredByFloor:9c2667ab3f32a1d0583e180796dec54ef6c4a720009a4112ee95b93d083bbc55\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleWellformed:bae25c3e84c84451573f866be20c3267000a704204636cf5f25d9f0e7715d522\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleWellformed\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_wellformed\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEntrepreneurLowerTierOf2025:367933e4f6ed917f1364137d665125388001fd56af67b0db84bd045d760ae84b\",\n          \"urn:proof:apply:IpnEntrepreneurUpperTierOf2025:113e77f6a2322e5fb82b1506e8267228f91705cc95d10b7df2aae95056ea1a3f\",\n          \"urn:proof:apply:ScaleDeclaredByFloor:075e4dbb21c9a9f99e7c63165697a4a89c28198d2be82e9c978d764db744e616\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleWellformed:d10a8ecec7158d2117a9816e7f143692970606099623a700e4bf3c11fcb59684\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleWellformed\",\n        \"substitution\": {\n          \"v0\": {\n         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    }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleZero:43a039036c357beceb2fc4cb5b3247530a7e03de05f747cba186196e7521e80d\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleZero\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_zero\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleZero:718b45e1709d710a987f52f2a7ad24c59a7c509a4615a719e2bf8c69f641be24\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleZero\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_zero\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEmployeeScaleFloor2025:4f609fc1f0f1458887ea1e9c1279f155064fdcc025e5c3f8778c28567c3e1923\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleZero:93af57b053706b54a4f406f21091e9c222307f43e65e6bcc3bc15bb3dd2f5b62\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleZero\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_zero\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEntrepreneurScaleFloor2025:91d53b8052e35044c2322871ffb0aa26faaca3c91f8a885170a8ad52bf381f02\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:ScaleZero:fa036f5a642581b476d1943ddfb3b9018454b2e05c8c48f21586b873cba152c6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#ScaleZero\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"0\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#scale_zero\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnDividendScaleFloor2025:d8d80b2f3316aa407e908e22a6c9bdeb3fbbec9d38aad660e46f25b732ad578d\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:SmallIncomeLimit:6082d6723f7f41c0d19b50df55e11920fc9b6244d5e7337f945e44a74178569c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:entrepreneurial-code#SmallIncomeLimit\",\n        \"substitution\": {\n          \"v0\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Integer\"\n            },\n            \"value\": 2026\n          },\n          \"v1\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4325\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2026\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"1297500000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:entrepreneurial-code#small_income_limit\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:MrpFromBudgetCode:a78341748d0fe30ae8f359514f4b47d14c59892ccc55b52f92d267793efca5d4\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:0886d37259cfda610673106ad8f2c09096a37e571d2a88d63d5e86f2e038c641\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-08\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"14000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"16000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-08\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier08BoundKind2025:741e2765324c16f5a6d07dd2b4840bb5ca01ad7882b961fd591d75a7c3b8b1cf\",\n          \"urn:proof:apply:IndividualPropertyTier08From2025:d94ccedbd7afe802967bfe73973b6869994d381d14dfd2dfdde4ad358e933b6c\",\n          \"urn:proof:apply:IndividualPropertyTier08Of2025:cc710edde0a82b580e53637dc11e723f2ca6fcd7751784db9a44d577a21feb5b\",\n          \"urn:proof:apply:IndividualPropertyTier08Upto2025:4fe9f369525ee464c21de621f5eee9e9cef659b2c61524853a99c275be85c7eb\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:0a6e774a661cd2bc15a4b8f98d88774919d341ea3db92eee2df91b819a8feed2\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-10\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"18000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"20000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-10\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier10BoundKind2025:1991502ea3fc991d5317eb71b1ddd2f64e95bd8d249e0b57daf3c7ac20bf4615\",\n          \"urn:proof:apply:IndividualPropertyTier10From2025:19ed92fed2588145bdaba6f07a98ef415ca97d02adc97c1040c6a4910e9f3383\",\n          \"urn:proof:apply:IndividualPropertyTier10Of2025:9caaaef5a9a99ead32ea6683ee9b9bebb1be1e27d3a252c7f8ca81b3e3049745\",\n          \"urn:proof:apply:IndividualPropertyTier10Upto2025:a245820fbcd16aae465d580714a8f10b605987a6f5bdbbdb8c31a7726f7e3ac1\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:2cecfe6414ea486cd719206e28c634a728522a40dec77ec62edcbd45e7e9df3f\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-03\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"6000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-03\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier03BoundKind2025:38b0a719cb85767b9d8c39d2e01c94115349d818829a778ae99cce7b507f42e0\",\n          \"urn:proof:apply:IndividualPropertyTier03From2025:8391693f9a68e41adcde23a1ae38421f5bd30cd11f387befc1f31220a2e6be00\",\n          \"urn:proof:apply:IndividualPropertyTier03Of2025:d87e58845505eb7ef05b4af15eaf2cb0b78e50685ed104728bb79a9850350af4\",\n          \"urn:proof:apply:IndividualPropertyTier03Upto2025:c7c6bc2265c02f44a4d3ad5f3d3f5eb6cbb8270e42499814fc8e3f45acaf005d\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:38e7007af02ce93413b47d3444d56d5c8132450fa47d9427c554c9dea86cf0b5\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-06\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"10000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"12000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-06\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier06BoundKind2025:ddad868a05a17c78e865b2187aaaa1491c24b106fac587f05dde820a220ed2fa\",\n          \"urn:proof:apply:IndividualPropertyTier06From2025:bd59942377426bcfe4a2cd9f42322f0dc4e981d31e083b73d4e15879746b0ac6\",\n          \"urn:proof:apply:IndividualPropertyTier06Of2025:2e0504fb4badef5e2d72f8f3787464deee49e68832f8e86f824340f92f2dbc6c\",\n          \"urn:proof:apply:IndividualPropertyTier06Upto2025:06c77dde3fe154d0cde05da127eed70e05ea12fb3131444c3426c40043e63d87\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:3c276a4c97b7ac34b7cc22d33a8a666eacf44cae5687dbdbd34724b8ef68c586\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:dividend-2025:lower\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          },\n          \"v3\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"994750000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:dividend-2025:lower\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnDividendLowerTierBoundKind2025:78730696fc219658f0bb7b36268a7d3b3ccc3e7c770978fa4d07755e8da29f95\",\n          \"urn:proof:apply:IpnDividendLowerTierFrom2025:13bea6c2aaa9de1fa1064093666b065c9aa6dcc18f1c862826f6727440d96293\",\n          \"urn:proof:apply:IpnDividendLowerTierOf2025:6dfc98a06c9734c1418d1259425fc87f47422e611b1f9c89e1bb649202174c04\",\n          \"urn:proof:apply:IpnDividendLowerTierUpto2025:69a0a54cd25b2f527bd7da9b101b2eb60b6641fe2457d47d8fb40337283c781c\",\n          \"urn:proof:apply:IpnDividendScaleFloor2025:d8d80b2f3316aa407e908e22a6c9bdeb3fbbec9d38aad660e46f25b732ad578d\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:3c30907542d45d22cd8ac26084ea11c7370cdbbca96fabc96abea4f3d10b72ff\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-12\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"75000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"100000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-12\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier12BoundKind2025:38e104bd42979380c3d619320626e4167a06581c78cb5c6d9793f0ea30a168f0\",\n          \"urn:proof:apply:IndividualPropertyTier12From2025:50fae32d1f5cc999649fd195563c7619b40b921421b767304feeca6bae27544e\",\n          \"urn:proof:apply:IndividualPropertyTier12Of2025:8516201a85e2e05b687bc5689cdb5d0192a5cf07b8c7aa67585a20755136e226\",\n          \"urn:proof:apply:IndividualPropertyTier12Upto2025:652a2f74c95845f2a00ebfee0bac632fb0efe20555fc8fe9bdda9e4bf1c0135f\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:3f156a4fa98d40c99f80c0a888549750a7da03d04e1e8b4e2efef41080c56e42\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-14\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"150000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"350000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-14\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier14BoundKind2025:be1fe850f485515ec874cd96f92de386861f0c4a07695f65d6514d18fdcd9b1c\",\n          \"urn:proof:apply:IndividualPropertyTier14From2025:194621410e7173a17f631eb5bce036afd69402b17654360f4caa7fd5aa4c12d1\",\n          \"urn:proof:apply:IndividualPropertyTier14Of2025:2f45a8556bb04691301612b477e950bd7ce05f247ea1e71bc1504935973e570d\",\n          \"urn:proof:apply:IndividualPropertyTier14Upto2025:b1c9c4fd27acd3202d4cd5fba08f194faa47056f55cd60bd26be0adcb9046cff\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:50fe03fa74d53935739cb7c57c21ba4bdd10c520b706888f1e217200c41185e0\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-15\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"350000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"450000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-15\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier15BoundKind2025:d91d54ab99e7723313e80a54c1399baf6452ce3d5c010bb2fbff95229b71204b\",\n          \"urn:proof:apply:IndividualPropertyTier15From2025:86c940fdd3a2539ac070b2a11666d1164a9abee345b8e86ec90481388667f1c6\",\n          \"urn:proof:apply:IndividualPropertyTier15Of2025:c7d28930857dffb3b6951f610645f34220a344ef041dd043f1f2390f1a98d1bf\",\n          \"urn:proof:apply:IndividualPropertyTier15Upto2025:5b06f14f978aa3756a8dc373e8587c3f8ecfe55c362e02efe4664ba982adc51d\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:63ce4acfa2381210c1b1afa80a0a340116fadbce4b44a5dcfda8da93d7f55e5a\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-07\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"12000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"14000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-07\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier07BoundKind2025:75c8accd858d33380ddc8efbc6b1fc37044c57fd739c1846159b5f9cee8f35ee\",\n          \"urn:proof:apply:IndividualPropertyTier07From2025:12ed9375241e5dad1579d09ecaecddc1487638ccdff78c7ab211ff03fd7a7988\",\n          \"urn:proof:apply:IndividualPropertyTier07Of2025:56e9f154134f1a20261b9dbc6d62d552a910b651a005d28c96efe5344354f4a7\",\n          \"urn:proof:apply:IndividualPropertyTier07Upto2025:cb88581511456cede00e6e4fdc18bc02f7aea8dfb269213d56f62f6c27eb3c86\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:6d69ec869f8b5f3db80a76dba91fc5a92399cac5a57686d5677f04a3aecfab9a\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-11\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"20000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"75000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-11\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier11BoundKind2025:6ea0acb75b8dbee28d952fe047a7dcbcd7831fa38689181d86bceead0f95907d\",\n          \"urn:proof:apply:IndividualPropertyTier11From2025:ce1a9406140fefbe1a0ddc0d74962a3eb470a6b516749a8cba3561b5bd9cbf08\",\n          \"urn:proof:apply:IndividualPropertyTier11Of2025:61a20d6441e5e2d4e18acde1262a0cbe0602d0b46b7ecb1748dfad649f5f950c\",\n          \"urn:proof:apply:IndividualPropertyTier11Upto2025:3efe0acbe99058d9e0c3b0b13f955b541c7f897c9053eae9f8bb7941739fe91d\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:8c0796ddeb03c84cb5880adcb86e336ac90ada1ebbc86ffec584bf064e85edf9\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-02\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"2000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"4000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-02\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier02BoundKind2025:cac2780904679385658f2dec48f24b5df6992b4d72c453c8b00437671eda414a\",\n          \"urn:proof:apply:IndividualPropertyTier02From2025:1e627b1d5bb00ff83f9d670b34cb87915c4cf7cd948ca2b5bd1bf42f1f07c6c3\",\n          \"urn:proof:apply:IndividualPropertyTier02Of2025:1f490279c58c0be85ae2c197af788a838029571c20798b8be97a763d4cfdd008\",\n          \"urn:proof:apply:IndividualPropertyTier02Upto2025:7af188a3982a0faf2f1da938155c8a75c693f4ef1fbfec3407db8c3b46612956\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:993fa3c067f9cd33e603a9cae70d007d003fdded2bd31b5d0baf2f6975497f32\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-04\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"6000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"8000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-04\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier04BoundKind2025:e62fc8908316fa748f9d17b0e6d32a48a4c7c00351a9b17f477db6bc658ae732\",\n          \"urn:proof:apply:IndividualPropertyTier04From2025:83944fa11b9146c68f8a491332bc0d68af6adc2986db1d16823877e5a617c758\",\n          \"urn:proof:apply:IndividualPropertyTier04Of2025:61fbcc5b462e50910cc91a3966d631f0d10f88c761f8943da0301d4499a2f193\",\n          \"urn:proof:apply:IndividualPropertyTier04Upto2025:40849914ad6eff1ab4c1e6d6a117a3a98753ef342492a456a0caa36979940fef\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:be8c6561007e9f35b0508d64d914f7e7937a501ebbd90e76a25eb15b6636bec3\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-09\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"16000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"18000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-09\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier09BoundKind2025:c0019e2b7579eeefca0f8b32c9fe9c9cacbfaeeedfd89a548e03e82ed8f02f67\",\n          \"urn:proof:apply:IndividualPropertyTier09From2025:634225e699f3e2a47cc516ac7c9126779e4d98b8d6d96bdfbf860480fe7b0000\",\n          \"urn:proof:apply:IndividualPropertyTier09Of2025:18185502e3ce30a2d1a7158c11171be75bd3f3414a92fea84dfc9e9422db418a\",\n          \"urn:proof:apply:IndividualPropertyTier09Upto2025:d2260fa26c2f170b7e80ab2f2d60214286fd6e4638899fdd2cecf2b79d7f61cd\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:d52595da36a8c31dfdc059bf5ad5de01c8213a34213da5161af6dcfd8097e4bf\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-05\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"8000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"10000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-05\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier05BoundKind2025:4ddf9f4765c30ce96018e6a49fcd606e7aca08a60c1e5f7f4fa29de6f956dc21\",\n          \"urn:proof:apply:IndividualPropertyTier05From2025:14c28002618c790b7745ca3dc806d0fffac24752cb5b0adb9962748cc8402520\",\n          \"urn:proof:apply:IndividualPropertyTier05Of2025:bb0ea64a88fd9ec8bca43f07f08ebf53462a40077f0eae34a0d451916b553b06\",\n          \"urn:proof:apply:IndividualPropertyTier05Upto2025:7c0ac24359e759a2fc4172baf3447da09de2d68a6520f0ddcd4f57f6d4983273\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:d6ae9484384c5b806f9befff1e4f00f386888d273f3a8927e1bc87e9cdec791c\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-01\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"2000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-01\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier01BoundKind2025:9b8ed542ffecb32da94375f6f21fece1bd92ebeb8c8239038c5b5d5d1e2e3611\",\n          \"urn:proof:apply:IndividualPropertyTier01From2025:cee878df2244ae7cfbc1318e0ff2f41df9c2f8583964859ef606810d9519fac1\",\n          \"urn:proof:apply:IndividualPropertyTier01Of2025:5cf5a1e9c5b52f45cc23e2b3a0f6cad5dad7e46f484b7c7f0c234e9c81e4476d\",\n          \"urn:proof:apply:IndividualPropertyTier01Upto2025:5425c60983f67084dd9cd8fa9f58716f1347e91255ce2557c62de151a2ca38a6\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:df0c7d22d5b8b4b9881820856392442aa8b0911e9815e19c855450bdfb471302\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-13\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"100000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"150000000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-13\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier13BoundKind2025:6a4ea6f2f6ba918ac2e01f2960a6891a84d63c9b2e5b282ca8c8102e8fe56ee5\",\n          \"urn:proof:apply:IndividualPropertyTier13From2025:b07bc1eeb8135b862d3c33815c27aa6a3a9887a77def90600c139f5d52419fc3\",\n          \"urn:proof:apply:IndividualPropertyTier13Of2025:21f0f773d89465bc9098f5cdb1e3b11bd45a7cd534b8d72c8b453ea57ad92cfd\",\n          \"urn:proof:apply:IndividualPropertyTier13Upto2025:a53481bcbf250a9575229e1800fbde8422b58fe5a9b1e6e81d6cdc40f826a4c1\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:e0e6476a677466408e87148fef237ebb8599b06742ceb271bf472c1d0c2d6e01\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025:lower\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          },\n          \"v3\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"994750000\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025:lower\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEntrepreneurLowerTierBoundKind2025:fd0fea14f2abbe88a923b59f5d85eb2a77823b73d90422e8980e21dd71b95132\",\n          \"urn:proof:apply:IpnEntrepreneurLowerTierFrom2025:f288cb4f20ab03363b6e29a844caebd5e72295365bcaf8b30ef3f535da61e9ea\",\n          \"urn:proof:apply:IpnEntrepreneurLowerTierOf2025:367933e4f6ed917f1364137d665125388001fd56af67b0db84bd045d760ae84b\",\n          \"urn:proof:apply:IpnEntrepreneurLowerTierUpto2025:cf90db9c212fb7835a12dde0e53fb5f28bdb4c25abcbbbb3006e0bfc3dc7a1a4\",\n          \"urn:proof:apply:IpnEntrepreneurScaleFloor2025:91d53b8052e35044c2322871ffb0aa26faaca3c91f8a885170a8ad52bf381f02\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableBounded/alt/1:fc43e0f8cb844e6e58eec3f8cf39a52a1737d4e47390699d4d7572f265c8ec2e\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableBounded/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:employee-2025:lower\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          },\n          \"v3\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"36762500\"\n          },\n          \"v4\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:employee-2025:lower\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEmployeeLowerTierBoundKind2025:3c01c9870ca9b5311ca630f0e0caa7a12f5e615a0aaf029dee1a5d616428d8e6\",\n          \"urn:proof:apply:IpnEmployeeLowerTierFrom2025:f048cd87251061da87b8189a1dda9c9edbec468a375705342aa32bd1c8471393\",\n          \"urn:proof:apply:IpnEmployeeLowerTierOf2025:1cd97e27a59b96dd89142fa62006dbf61d29e62e99279c93d9f48132a8846e00\",\n          \"urn:proof:apply:IpnEmployeeLowerTierUpto2025:d3187e6755ad6f713fde129f7d3baaa17d8b252e6194d0e303bd50987e1cc38a\",\n          \"urn:proof:apply:IpnEmployeeScaleFloor2025:4f609fc1f0f1458887ea1e9c1279f155064fdcc025e5c3f8778c28567c3e1923\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableOpen/alt/1:2d7d58a8daaa5a26c132014ecaa0fa6e9a96f0bc9165ac6f0769713110d53776\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableOpen/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:employee-2025:upper\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"36762500\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:employee-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:employee-2025:upper\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEmployeeScaleFloor2025:4f609fc1f0f1458887ea1e9c1279f155064fdcc025e5c3f8778c28567c3e1923\",\n          \"urn:proof:apply:IpnEmployeeUpperTierBoundKind2025:b756994d87d063809afef9ed6afe6042894c38d45e6179a18309d51aec6423da\",\n          \"urn:proof:apply:IpnEmployeeUpperTierFrom2025:eecd34ac6c18cb8d9a71bfd0ae2647e993cab7210941d878838498a75a2662ee\",\n          \"urn:proof:apply:IpnEmployeeUpperTierOf2025:7ea0bb86401763d6e6f2e2058fe9271634251d851e72f57dcc65b8a8ce962ba2\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableOpen/alt/1:36cd02785b33c6fc9e8a6e5b9b369a6d068bf3f3745d13a8f5c26bf991982950\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableOpen/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025:upper\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"994750000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:entrepreneur-2025:upper\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnEntrepreneurScaleFloor2025:91d53b8052e35044c2322871ffb0aa26faaca3c91f8a885170a8ad52bf381f02\",\n          \"urn:proof:apply:IpnEntrepreneurUpperTierBoundKind2025:ccd6e65ac0eb109c10b81daad3bdfc270e389339c1f158f3bb29e435e22488ac\",\n          \"urn:proof:apply:IpnEntrepreneurUpperTierFrom2025:063b83f5b633e2d85b70519d3edb382eeb7766de36fb76d2e2e818cc60454297\",\n          \"urn:proof:apply:IpnEntrepreneurUpperTierOf2025:113e77f6a2322e5fb82b1506e8267228f91705cc95d10b7df2aae95056ea1a3f\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableOpen/alt/1:6386dc335f5dc905d9dcb01626da07fc66198497b628c3f4062550ed1d0b9fa9\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableOpen/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:dividend-2025:upper\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"994750000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:dividend-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:dividend-2025:upper\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IpnDividendScaleFloor2025:d8d80b2f3316aa407e908e22a6c9bdeb3fbbec9d38aad660e46f25b732ad578d\",\n          \"urn:proof:apply:IpnDividendUpperTierBoundKind2025:6dbc04ef745009cf1c3ccf2f0b4833241cd8742328e8cf33e402a8167be3b787\",\n          \"urn:proof:apply:IpnDividendUpperTierFrom2025:f27d88e3758d333dbbb2c4cedc449699f4447886c142258e0659856eef9c917f\",\n          \"urn:proof:apply:IpnDividendUpperTierOf2025:bc901eb7c27227e12c9f2277af423f8bc665b4b3ad3d32d2394b0a6bf1b01b3d\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TierBoundsComparableOpen/alt/1:b20c139dcef653391fad421f46afac7e54c03d757bc925e7c1db1df44ced8b4e\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:law:calc:tiers#TierBoundsComparableOpen/alt/1\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v1\": {\n            \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-16\",\n            \"kind\": \"entity_ref\"\n          },\n          \"v2\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"450000000\"\n          },\n          \"v3\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"0\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:income-tax:scale:individual-property-2025:tier-16\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:law:calc:tiers#tier_bounds_comparable\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualPropertyScaleFloor2025:ad35bdb19a9619fc99f8235271d2570c910bcbd21589b4169094e60835ea6ed0\",\n          \"urn:proof:apply:IndividualPropertyTier16BoundKind2025:00e53503ed9a33237d58e7d1bdcb5ce0bd488879beb4763569274466778407e2\",\n          \"urn:proof:apply:IndividualPropertyTier16From2025:37aaa96092fe3e8c3572735ede5ec5d10be439ca3187a3498357f1963371f6bd\",\n          \"urn:proof:apply:IndividualPropertyTier16Of2025:87766487315c77d0f3f8182a330273d38d89593669b678d4602aad3ab114eae1\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:budget#assert-h789fc9b2ec054b965800ec04af9f1eac1aa09496aee910bf5c2147dc6ae161f6\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2026\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"50851\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:budget-code#subsistence_minimum\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:budget#assert-h789fc9b2ec054b965800ec04af9f1eac1aa09496aee910bf5c2147dc6ae161f6\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:PmUstanovlenZakonom2026:7d5b2bdcfbe71a2c086017d9ff5ce77ed5f1d52967db94b080f984459969beb5\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#PmUstanovlenZakonom2026\",\n        \"substitution\": {\n          \"v0\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": 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\"id\": \"urn:proof:apply:GodSUstanovlennymPm:833ee606b7ea182a7144d57c17d338fd1efff658b64cc58fffe5f3b0d0d0d6fb\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:social-standards#GodSUstanovlennymPm\",\n        \"substitution\": {\n          \"v0\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Integer\"\n            },\n            \"value\": 2026\n          },\n          \"v1\": {\n            \"currency\": \"KZT\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"value\": \"50851\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2026\n            }\n          ],\n          \"kind\": \"literal\",\n          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\"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:budget#assert-h8203e8b5759a6bd548ed57a60c2afc83c18f204a34a827fd9fca2439716b6468\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:StateOsmsRateFromBudgetCode:b2d8e799533aa2601e746f79bab8005e9cdffe703bc7427118153b5b9e8ee4a6\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:budget#StateOsmsRateFromBudgetCode\",\n        \"substitution\": {\n          \"v0\": {\n            \"display\": \"percent\",\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Decimal\"\n            },\n            \"value\": \"0.02\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2026\n            },\n            {\n              \"display\": \"percent\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Decimal\"\n              },\n              \"value\": \"0.02\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:budget#state_osms_rate\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:budget#assert-h8203e8b5759a6bd548ed57a60c2afc83c18f204a34a827fd9fca2439716b6468\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:budget#assert-hcc5e1f8094e6e9ba3e47a5aac31444512c5f1eeb767df8e9195fc7b921744c8c\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": 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\"urn:proof:apply:PmUstanovlenZakonom2026:7d5b2bdcfbe71a2c086017d9ff5ce77ed5f1d52967db94b080f984459969beb5\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:budget-2023#assert-h11e13d67a9e271ad82446c5544f32f9752ad966ff44f7c6dc2a01007f9ed29cd\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2023\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"3450\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": 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],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:budget-2025#assert-hccb805071ac2de1562bd08ea71fff7299bb5894badaf19377afca4b52d158e0d\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2025\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"46228\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:budget-code#subsistence_minimum\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": 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          {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"46228\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:budget-2025#subsistence_minimum\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:budget-2025#assert-hccb805071ac2de1562bd08ea71fff7299bb5894badaf19377afca4b52d158e0d\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:budget-2025#assert-he20b709ea67f0707adabcd19034514e6539aa184692e2239091bbe07fe62bd84\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n     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 \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:budget-2025#assert-he20b709ea67f0707adabcd19034514e6539aa184692e2239091bbe07fe62bd84\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:budget-2025#assert-hf94b1e4a7749f4a64548d6666c3abc2a5acc25ddb478695a19629e0024399390\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2025\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"85000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": 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          \"type\": {\n                \"name\": \"urn:law:std#Integer\"\n              },\n              \"value\": 2025\n            },\n            {\n              \"currency\": \"KZT\",\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"value\": \"85000\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:budget-2025#minimum_wage\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:budget-2025#assert-hf94b1e4a7749f4a64548d6666c3abc2a5acc25ddb478695a19629e0024399390\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:MinimumWageFromPriorBudget:79a4d6b31148d07ae78223105a92464caf862513e9e8a370a1dba25dcf1ee1dd\",\n        \"kind\": \"rule_application\",\n     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}\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:osms#minimum_wage_for_year\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:MinimumWageFromBudgetCode:1c515dc2d638862ec3b628e5210ce4970c8a4db6d0f0d25020a22066a0932f60\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:cherta-bednosti#assert-h1ec06e0e083db6c94f6cd01fed85000fbc9a8c46616a73f8299cf4a41aa7ef94\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz290ot2017\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:cherta-bednosti#vklyuchen_v_perechen\"\n     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\"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:cherta-bednosti#utratil_silu\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:cherta-bednosti#assert-h1ec06e0e083db6c94f6cd01fed85000fbc9a8c46616a73f8299cf4a41aa7ef94\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:cherta-bednosti#assert-h819274f48c893bbdcc9d91ea935824e9332c26b5d9ae6ac3ed31ddcd87906e13\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz135ot2019\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:cherta-bednosti#vklyuchen_v_perechen\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:cherta-bednosti#assert-h819274f48c893bbdcc9d91ea935824e9332c26b5d9ae6ac3ed31ddcd87906e13\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:PrikazPerechnyaUtratilSilu:9ddc1ff685a0cbff47378fdb035a6917ac9a0a8461dada353e83d96906c7cda9\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:cherta-bednosti#PrikazPerechnyaUtratilSilu\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz135ot2019\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz135ot2019\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:cherta-bednosti#utratil_silu\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:cherta-bednosti#assert-h819274f48c893bbdcc9d91ea935824e9332c26b5d9ae6ac3ed31ddcd87906e13\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:cherta-bednosti#assert-ha464b71c1f8a100afae51228144c2cdef61a051da8b574c2ea0c1b5a8a64bbe3\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz523ot2019\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:cherta-bednosti#vklyuchen_v_perechen\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:cherta-bednosti#assert-ha464b71c1f8a100afae51228144c2cdef61a051da8b574c2ea0c1b5a8a64bbe3\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:PrikazPerechnyaUtratilSilu:0752de485548fc3f2a9036edf89eabe7b406773fbc7b90dbaa9bc1703f9a0400\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:cherta-bednosti#PrikazPerechnyaUtratilSilu\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz523ot2019\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz523ot2019\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:cherta-bednosti#utratil_silu\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:cherta-bednosti#assert-ha464b71c1f8a100afae51228144c2cdef61a051da8b574c2ea0c1b5a8a64bbe3\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:cherta-bednosti#assert-hf1e263c1e17017e1a5fa48e3046ac6c8e221e555f0e34c5476349b03958784b9\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz129ot2018\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:cherta-bednosti#vklyuchen_v_perechen\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:cherta-bednosti#assert-hf1e263c1e17017e1a5fa48e3046ac6c8e221e555f0e34c5476349b03958784b9\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:PrikazPerechnyaUtratilSilu:c544d250aec9bd9bd0a04575e70cb1633b82e4d15133d5f5a640a6ccd643bf12\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:cherta-bednosti#PrikazPerechnyaUtratilSilu\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz129ot2018\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:cherta-bednosti#Prikaz129ot2018\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:cherta-bednosti#utratil_silu\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:cherta-bednosti#assert-hf1e263c1e17017e1a5fa48e3046ac6c8e221e555f0e34c5476349b03958784b9\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-month-end\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#payment_month_end\",\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:person\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:agent\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:period:2026-06\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2026-06-30\"\n            }\n          ]\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:income-tax#assert-month-end\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-not-transferred\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"kind\": \"literal\",\n          \"polarity\": \"negative\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#income_tax_transferred\",\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:person\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:agent\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:period:2026-06\"\n            }\n          ]\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:income-tax#assert-not-transferred\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-paid-on\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#individual_withholding_income_paid_on\",\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:matter:pay\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2026-06-01\"\n            }\n          ]\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:income-tax#assert-paid-on\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualWithholdingPaymentMonthEnd2025:5655b14e0c150a3cb766e734e98cdadd42e8a92a89f34106423db802891b89c8\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualWithholdingPaymentMonthEnd2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"kind\": \"entity_ref\",\n            \"id\": \"urn:example:kz:withholding-agent:matter:pay\"\n          },\n          \"v1\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Date\"\n            },\n            \"value\": \"2026-06-01\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:matter:pay\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2026-06-30\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#individual_withholding_payment_month_end\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-paid-on\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualWithholdingTaxRemittanceDeadline2025:40efbf85287f61d5d8b1712919f9683a3037c69bcb0b6dd52128a8c548386059\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualWithholdingTaxRemittanceDeadline2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"kind\": \"entity_ref\",\n            \"id\": \"urn:example:kz:withholding-agent:matter:pay\"\n          },\n          \"v1\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Date\"\n            },\n            \"value\": \"2026-06-30\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:matter:pay\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2026-07-25\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#individual_withholding_tax_remittance_due\"\n        },\n        \"premises\": [\n          \"urn:proof:apply:IndividualWithholdingPaymentMonthEnd2025:5655b14e0c150a3cb766e734e98cdadd42e8a92a89f34106423db802891b89c8\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:apply:IndividualWithholdingTaxWithholdingDeadline2025:35dba14ae70859f24e50c85f06098e7ca2118ce328a4fd91202fbd2fd2fb0c37\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#IndividualWithholdingTaxWithholdingDeadline2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"kind\": \"entity_ref\",\n            \"id\": \"urn:example:kz:withholding-agent:matter:pay\"\n          },\n          \"v1\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Date\"\n            },\n            \"value\": \"2026-06-01\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:matter:pay\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2026-06-01\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#individual_withholding_tax_withholding_due\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-paid-on\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {}\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-payday\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#income_payment_day\",\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:person\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:agent\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:period:2026-06\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Date\"\n              },\n              \"value\": \"2026-06-01\"\n            }\n          ]\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:income-tax#assert-payday\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-tax\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#withheld_income_tax\",\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:person\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:agent\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:period:2026-06\"\n            },\n            {\n              \"kind\": \"value\",\n              \"type\": {\n                \"name\": \"urn:law:std#Money\"\n              },\n              \"currency\": \"KZT\",\n              \"value\": \"50000\"\n            }\n          ]\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:income-tax#assert-tax\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:SettlementCertificateRight2025:c57e87d41914e06c743ced0ad6136c079b697146fbe3c2bd4965e36d7c3b55f3\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:income-tax#SettlementCertificateRight2025\",\n        \"substitution\": {\n          \"v0\": {\n            \"kind\": \"entity_ref\",\n            \"id\": \"urn:example:kz:withholding-agent:person\"\n          },\n          \"v1\": {\n            \"kind\": \"entity_ref\",\n            \"id\": \"urn:example:kz:withholding-agent:agent\"\n          },\n          \"v2\": {\n            \"kind\": \"entity_ref\",\n            \"id\": \"urn:example:kz:withholding-agent:period:2026-06\"\n          },\n          \"v3\": {\n            \"kind\": \"value\",\n            \"type\": {\n              \"name\": \"urn:law:std#Money\"\n            },\n            \"currency\": \"KZT\",\n            \"value\": \"50000\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:person\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:agent\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#settlement_certificate_right\"\n        },\n        \"premises\": [\n          \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-tax\"\n        ],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"strength\": \"defeasible\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:income-tax#assert-withheld\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:income-tax#income_tax_withheld\",\n          \"args\": [\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:person\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:agent\"\n            },\n            {\n              \"kind\": \"entity_ref\",\n              \"id\": \"urn:example:kz:withholding-agent:period:2026-06\"\n            }\n          ]\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:income-tax#assert-withheld\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:assert:urn:kz:corpus:clir:labour-code#assert-h02e2537460a0008d9214b591782f622da0b29de945c57a15ff5cabb098a6ec75\",\n        \"kind\": \"assertion\",\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:labour-code#CollectiveAgreementMonitoring\",\n              \"kind\": \"entity_ref\"\n            }\n          ],\n          \"kind\": \"literal\",\n          \"polarity\": \"positive\",\n          \"predicate\": \"urn:kz:corpus:clir:labour-code#territorial_subdivision_competence_item\"\n        },\n        \"premises\": [],\n        \"sourceAnchors\": [],\n        \"evidence\": [],\n        \"attributes\": {\n          \"assertion\": \"urn:kz:corpus:clir:labour-code#assert-h02e2537460a0008d9214b591782f622da0b29de945c57a15ff5cabb098a6ec75\"\n        }\n      },\n      {\n        \"id\": \"urn:proof:apply:TerritorialSubdivisionCompetenceItemIsCompetence:dd955d006fb4e96db241a71dc0dd0c974d7de52197deccc414c7c56144b80801\",\n        \"kind\": \"rule_application\",\n        \"rule\": \"urn:kz:corpus:clir:labour-code#TerritorialSubdivisionCompetenceItemIsCompetence\",\n        \"substitution\": {\n          \"v0\": {\n            \"id\": \"urn:kz:corpus:clir:labour-code#CollectiveAgreementMonitoring\",\n            \"kind\": \"entity_ref\"\n          }\n        },\n        \"conclusion\": {\n          \"args\": [\n            {\n              \"id\": \"urn:kz:corpus:clir:labour-code#TerritorialSubdivisionBody\",\n              \"kind\": \"entity_ref\"\n            },\n            {\n              \"id\": \"urn:kz:corpus:clir:labour-code#CollectiveAgreementMonitoring\",\n              \"kind\": \"entity_ref\"\n            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\"urn:kz:corpus:clir:income-tax#FixedAsset2017Deducted\",\n        \"urn:kz:corpus:clir:income-tax#FixedAsset2017Disposed\",\n        \"urn:kz:corpus:clir:income-tax#FixedAsset2017Qualified\",\n        \"urn:kz:corpus:clir:income-tax#FixedAsset2017Received\",\n        \"urn:kz:corpus:clir:income-tax#FixedAssetCostBalance2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#FixedAssetDisposalIncome2017Recognized\",\n        \"urn:kz:corpus:clir:income-tax#FixedDeductionAdditional2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeCalculation2017Calculated\",\n        \"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeDeclarationAndPayment2017Due\",\n        \"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeExpenseProcedure2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeIncome2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeIncomeReduction2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeTaxObject2017Recognized\",\n        \"urn:kz:corpus:clir:income-tax#FlareEmissionPaymentTc2017\",\n        \"urn:kz:corpus:clir:income-tax#FlareEmissionRateCarbonOxidesFlareTc2017\",\n        \"urn:kz:corpus:clir:income-tax#FlareEmissionRateHydrocarbonsFlareTc2017\",\n        \"urn:kz:corpus:clir:income-tax#FlareEmissionRateHydrogenSulfideFlareTc2017\",\n        \"urn:kz:corpus:clir:income-tax#FlareEmissionRateMercaptanFlareTc2017\",\n        \"urn:kz:corpus:clir:income-tax#FlareEmissionRateMethaneFlareTc2017\",\n        \"urn:kz:corpus:clir:income-tax#FlareEmissionRateNitrogenDioxideFlareTc2017\",\n        \"urn:kz:corpus:clir:income-tax#FlareEmissionRateSootFlareTc2017\",\n        \"urn:kz:corpus:clir:income-tax#FlareEmissionRateSulfurDioxideFlareTc2017\",\n        \"urn:kz:corpus:clir:income-tax#ForcedShareIssuance2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#ForcedTerminationSpecifics2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#ForeignPropertyDisposalIncome2017Taxable\",\n        \"urn:kz:corpus:clir:income-tax#ForeignTax2017Credited\",\n        \"urn:kz:corpus:clir:income-tax#ForeignerArrivalDepartureInfoDeadline2017\",\n        \"urn:kz:corpus:clir:income-tax#ForeignerArrivalDepartureInfoRequired2017\",\n        \"urn:kz:corpus:clir:income-tax#ForeignerSecondedByUnregisteredNonresident2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#ForestResourceFeeCalculationAndPaymentProcedure2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#ForestResourceFeeGeneralProvisions2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#ForestResourceFeePayers2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#ForestResourceFeeRates2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#ForestResourceFeeTaxObject2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#FuelWholesaleRetailCriteria2017Determined\",\n        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    \"urn:kz:corpus:clir:income-tax#IndividualRecognizedResident2017\",\n        \"urn:kz:corpus:clir:income-tax#InsuranceOrgInfoDeadline2017\",\n        \"urn:kz:corpus:clir:income-tax#InsuranceOrgInfoRequired2017\",\n        \"urn:kz:corpus:clir:income-tax#InsuranceOrganization2017Deducted\",\n        \"urn:kz:corpus:clir:income-tax#InsurancePremiumAndGuaranteeContribution2017Deducted\",\n        \"urn:kz:corpus:clir:income-tax#InsuranceReinsuranceIncome2017Recognized\",\n        \"urn:kz:corpus:clir:income-tax#IntellectualPropertyDutyExempt2017\",\n        \"urn:kz:corpus:clir:income-tax#InternationalTransportExemptionTreatyApplication2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentAgreementGeneralProvisions2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentAgreementObligationReduction2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentAgreementTaxation2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentObligationsAgreementGeneralProvisions2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentObligationsAgreementTaxation2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentPriorityProjectGeneralProvisions2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentPriorityProjectTaxation2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentTaxCredit2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentTaxCreditConditions2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#InvestmentTaxPreference2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#InvoiceIssuanceRequestDeadline2017\",\n        \"urn:kz:corpus:clir:income-tax#InvoicePaperEntryAfterErrorFixDeadline2017\",\n        \"urn:kz:corpus:clir:income-tax#InvoicePaperEntryAfterRestrictionDeadline2017\",\n        \"urn:kz:corpus:clir:income-tax#IpnAgentBasedReconciliationProcedure2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#IpnDeductionConfirmationReconciliation2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#IpnExcessBankRefund2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#IpnExcessDebtPriorityOffset2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#IpnExcessFuturePaymentOffset2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#IpnReconciliation2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#IpnReconciliationGeneralProvisions2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#IpnSocialTaxDeclaration2017Due\",\n        \"urn:kz:corpus:clir:income-tax#IpnTransitional2025Provisions2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#JointActivityImplementation2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#JointActivitySubsoilUsers2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#JointEntrepreneurshipObligation2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LaborImmigrantPrepaymentTax2017\",\n        \"urn:kz:corpus:clir:income-tax#LaborImmigrantResidentIncome2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandGrantFeeGeneralProvisions2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LandPlotFeeCalculationAndPaymentProcedure2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LandPlotFeePayers2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandPlotFeeRates2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandPlotFeeTaxObject2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandPlotFeeTaxPeriod2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandPlotFeeTaxReporting2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LandSteppeBonitetOneTax2017\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxAgriculturalIndividualRate2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxAgriculturalRate2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxBase2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxCalculationGeneral2017Calculated\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxCalculationLegalAndEntrepreneur2017Calculated\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxGeneralProvisions2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxIndustrialRate2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxIndustrialSettlementRate2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxObject2017Recognized\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxObjectSpecialCases2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxPeriod2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxProtectedForestWaterRate2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxRateAdjustment2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxReporting2017Due\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxSettlementRate2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxSpecialCasesCalculation2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxSpecialPurposeRate2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxpayer2017Recognized\",\n        \"urn:kz:corpus:clir:income-tax#LandTaxpayerSpecialCases2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LargeFamilyDeduction2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LargeTaxpayerMonitoring2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LargeTaxpayerMonitoringProcedure2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LatePaymentPenalty2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LegalEntityRecognizedResident2017\",\n        \"urn:kz:corpus:clir:income-tax#LicenseFeeCalculationAndPaymentProcedure2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LicenseFeeGeneralProvisions2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#LicenseFeePayers2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LicenseFeeRates2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LiquidatedLegalEntityTaxObligation2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LiquidationFundExcessIncome2017Recognized\",\n        \"urn:kz:corpus:clir:income-tax#LiquidationReorganizationGeneralProvisions2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#LocalExecutiveTransportTicketReportRequired2017\",\n        \"urn:kz:corpus:clir:income-tax#LongTermContract2017Recognized\",\n        \"urn:kz:corpus:clir:income-tax#LongTermDerivativeIncome2017Recognized\",\n        \"urn:kz:corpus:clir:income-tax#Loss2017CarriedForward\",\n        \"urn:kz:corpus:clir:income-tax#LumpSumPensionPayoutWithholding2017Administered\",\n        \"urn:kz:corpus:clir:income-tax#ManagementExpenseDeductionProcedure2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#MediatorTaxableIncome2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MedicalDeduction2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#MergerAcquisitionSpinOffTaxObligation2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetCommonMineralsRates2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetCommonMineralsTaxObject2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetGeneralProvisions2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#MetHydrocarbonCalculationProcedure2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#MetHydrocarbonRates2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetHydrocarbonTaxBase2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetHydrocarbonTaxObject2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetHydrocarbonValueDeterminationProcedure2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#MetMineralRawMaterialRates2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetMineralRawMaterialTaxBase2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetMineralRawMaterialTaxObject2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetPayers2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MetPaymentDeadline2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#MetPaymentSpecifics2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#MetTaxDeclaration2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#MetTaxPeriod2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MineLiquidation2017Deducted\",\n        \"urn:kz:corpus:clir:income-tax#MineralExtractionTaxAmount2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateAluminum2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateBarite2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateBorates2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateChromeOre2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateChromeTitaniumGroup2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateCokingCoalAnthracite2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateCopper2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateFluorite2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateGallium2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateGoldSilver2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateGraphite2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateGypsum2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateIronOre2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateLead2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateLithiumBerylliumGroup2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateManganeseIronOre2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateNickel2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateNiobiumLanthanumGroup2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateOrnamentalStonesGroup2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateOtherCoalLigniteOilShale2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateOtherNonmetallicMineral2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRatePhosphorites2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRatePlatinumPalladium2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRatePotashSalts2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRatePreciousStonesGroup2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateRadiumThorium2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateRareEarthGroup2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateScandiumGermaniumGroup2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateSeleniumTelluriumMolybdenum2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateShungite2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateSulfur2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateTalc2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateTechnicalStonesGroup2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateTin2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateUranium2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateVanadium2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateWollastonite2017\",\n        \"urn:kz:corpus:clir:income-tax#MineralRateZinc2017\",\n        \"urn:kz:corpus:clir:income-tax#MiningPoolDistributionReportDeadline2017\",\n        \"urn:kz:corpus:clir:income-tax#MiningPoolDistributionReportRequired2017\",\n        \"urn:kz:corpus:clir:income-tax#MiningPoolReportMonthEnd2017\",\n        \"urn:kz:corpus:clir:income-tax#MissingPersonTaxObligationExecution2017Determined\",\n        \"urn:kz:corpus:clir:income-tax#MobileSourcePaymentTc2017\",\n        \"urn:kz:corpus:clir:income-tax#MobileSourceRateDieselFuelTc2017\",\n        \"urn:kz:corpus:clir:income-tax#MobileSourceRateLiquefiedCompressedGasOrKeroseneTc2017\",\n        \"urn:kz:corpus:clir:income-tax#MobileSourceRateUnleadedGasolineTc2017\",\n        \"urn:kz:corpus:clir:income-tax#MortgageInterestDeduction2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#MultipleEntryVisaDuty2017\",\n        \"urn:kz:corpus:clir:income-tax#MutualAgreementProcedure2017Started\",\n        \"urn:kz:corpus:clir:income-tax#NationalBankExchangeOfficeInfoRequired2017\",\n        \"urn:kz:corpus:clir:income-tax#NegativeExchangeDifference2017Deducted\",\n        \"urn:kz:corpus:clir:income-tax#NetPay2017\",\n        \"urn:kz:corpus:clir:income-tax#NonAgentIndividualIncomeExemption2017Applied\",\n        \"urn:kz:corpus:clir:income-tax#NonIncomeBenefit2017Excluded\",\n        \"urn:kz:corpus:clir:income-tax#NondeductibleExpense2017Excluded\",\n        \"urn:kz:corpus:clir:income-tax#NonprofitOrganization2017Taxed\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainInfoReceivedMonthEnd2017\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainTaxPaymentByInfoDeadline2017\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainTaxRemittanceBySumDeadline2017\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainTaxSumReceivedMonthEnd2017\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainWithholding2017Calculated\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentIncomeAndPropertyDeclaration2017Due\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentIncomeAndTaxCertificate2017Issued\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentIndividualExemptIncome2017Exempted\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentIndividualSpecialCasesCalculation2017Calculated\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentIndividualWithholdingCalculation2017Calculated\",\n        \"urn:kz:corpus:clir:income-tax#NonresidentIpnSocialTaxDeclaration2017Due\",\n        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Предельный доход малого предпринимательства — 300000 МРП"}],"package":"urn:kz:corpus:clir:entrepreneurial-code","strength":"strict"},{"id":"urn:kz:corpus:clir:entrepreneurial-code#large_income_threshold","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"порог среднегодового дохода субъекта крупного предпринимательства: свыше 3000000 МРП"}],"name":"large_income_threshold","package":"urn:kz:corpus:clir:entrepreneurial-code","parameters":[{"id":"urn:kz:corpus:clir:entrepreneurial-code#large_income_threshold/arg/year","labels":[],"name":"year","type":{"name":"urn:law:std#Integer"}},{"id":"urn:kz:corpus:clir:entrepreneurial-code#large_income_threshold/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:entrepreneurial-code#micro_income_limit","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"предельный среднегодовой доход субъекта микропредпринимательства: 30000 МРП"}],"name":"micro_income_limit","package":"urn:kz:corpus:clir:entrepreneurial-code","parameters":[{"id":"urn:kz:corpus:clir:entrepreneurial-code#micro_income_limit/arg/year","labels":[],"name":"year","type":{"name":"urn:law:std#Integer"}},{"id":"urn:kz:corpus:clir:entrepreneurial-code#micro_income_limit/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:entrepreneurial-code#small_income_limit","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"предельный среднегодовой доход субъекта малого предпринимательства: 300000 МРП"}],"name":"small_income_limit","package":"urn:kz:corpus:clir:entrepreneurial-code","parameters":[{"id":"urn:kz:corpus:clir:entrepreneurial-code#small_income_limit/arg/year","labels":[],"name":"year","type":{"name":"urn:law:std#Integer"}},{"id":"urn:kz:corpus:clir:entrepreneurial-code#small_income_limit/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:gfss-rules#GFSS_248_V2023_07_01","kind":"source_edition","labels":[{"language":"ru","status":"official","text":"Правила (приказ № 248) в состоянии, применимом с 2023-07-01"}],"package":"urn:kz:corpus:clir:gfss-rules"},{"id":"urn:kz:corpus:clir:gfss-rules#GFSS_248_V2024_01_01","kind":"source_edition","labels":[{"language":"ru","status":"official","text":"Правила (приказ № 248) в состоянии, применимом с 2024-01-01"}],"package":"urn:kz:corpus:clir:gfss-rules"},{"id":"urn:kz:corpus:clir:gfss-rules#GFSS_248_V2024_03_12","kind":"source_edition","labels":[{"language":"ru","status":"official","text":"Правила (приказ № 248) в состоянии, применимом с 2024-03-12"}],"package":"urn:kz:corpus:clir:gfss-rules"},{"id":"urn:kz:corpus:clir:gfss-rules#GFSS_248_V2024_09_30","kind":"source_edition","labels":[{"language":"ru","status":"official","text":"Правила (приказ № 248) в состоянии, применимом с 2024-09-30"}],"package":"urn:kz:corpus:clir:gfss-rules"},{"id":"urn:kz:corpus:clir:gfss-rules#GFSS_248_V2025_01_01","kind":"source_edition","labels":[{"language":"ru","status":"official","text":"Правила (приказ № 248) в состоянии, применимом с 2025-01-01"}],"package":"urn:kz:corpus:clir:gfss-rules"},{"id":"urn:kz:corpus:clir:gfss-rules#MaternityPaymentAmountBeforeMaximum","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Пункт 47 (до 31.03.2025). Размер выплаты по беременности и родам равен среднемесячному доходу, умноженному на коэффициент количества дней нетрудоспособности, с округлением до тенге"}],"package":"urn:kz:corpus:clir:gfss-rules","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AccountingDocumentationRequirements2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 193. Требования к составлению и хранению учётной документации"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ActualMethodContractIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 283. Доход по долгосрочному контракту при фактическом методе признаётся полученным доходом, но не менее понесённых расходов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AdvancePayment2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 305. Численно определенная сумма ежемесячного авансового платежа признается исчисленной"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AdvancePaymentAccrualPower2017","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статья 305 пункт 5 подпункт 1). Налоговый орган вправе произвести начисление суммы авансовых платежей за указанный период в размере положительной разницы"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#AdvancePaymentAccrualPower2017Rule","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 305 пункт 5 подпункт 1). Налоговый орган вправе произвести начисление суммы авансовых платежей за указанный период в размере положительной разницы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AdvancePaymentBeforeDeclarationComputed2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 305 пункт 5 подпункт 1). Сумма авансовых платежей до декларации за первый квартал равна одной четвертой общей суммы авансовых платежей, исчисленной в расчетах за предыдущий налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AdvancePaymentBeforeDeclarationUnderstated2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 305 пункт 5 подпункт 1). Заявленная в расчете сумма авансовых платежей до декларации меньше исчисленной суммы, разница положительна"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AdvocateTaxableIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 364. Налогооблагаемый доход адвоката — доходы от адвокатской деятельности за вычетом профессиональных вычетов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AgriculturalProducerRegimeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 698. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AgriculturalProducerRegimePaymentAndReportingDeadlines2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 701. Сроки уплаты налогов и представления налоговой отчётности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AgriculturalProducerRegimeTaxCalculationSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 700. Особенность исчисления отдельных видов налогов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AgriculturalProducerRegimeTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 699. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AgriculturalProducerTaxationSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 697. Особенности налогообложения производителей сельскохозяйственной продукции"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AlternativeSubsoilTaxCalculationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 767. Порядок исчисления альтернативного налога на недропользование"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AlternativeSubsoilTaxDeclaration2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 771. Налоговая декларация"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AlternativeSubsoilTaxGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 766. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AlternativeSubsoilTaxPaymentDeadline2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 770. Срок уплаты налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AlternativeSubsoilTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 769. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AlternativeSubsoilTaxRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 768. Ставка налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AnnualGrossIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 225. Совокупный годовой доход юридического лица-резидента состоит из доходов к получению в Республике Казахстан и за её пределами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AnnualGrossIncomeAdjustment2017Excluded","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 241. Перечисленные виды доходов исключаются из совокупного годового дохода налогоплательщиков"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AnnualIncomeComponent2017Included","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 321. В годовой доход физического лица включаются все виды его доходов по перечню настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AnnualIndividualIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 319 пункт 1. Годовой доход физического лица состоит из получаемых данным лицом доходов в Республике Казахстан и за её пределами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AnnualTaxableIndividualIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 636. Определение облагаемого дохода физического лица по итогам календарного года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ApplicableMrp2023","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"За налоговые периоды 2023 года применяется месячный расчётный показатель, установленный законом о республиканском бюджете на 2023 – 2025 годы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ApplicableMrp2024","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"За налоговые периоды 2024 года применяется месячный расчётный показатель, установленный законом о республиканском бюджете на 2024 – 2026 годы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ApplicableMrp2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"За налоговые периоды 2025 года применяется месячный расчётный показатель, установленный законом о республиканском бюджете на 2025 – 2027 годы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ApplicableMrp2026","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"За налоговые периоды 2026 года применяется месячный расчётный показатель, установленный законом о республиканском бюджете на 2026 – 2028 годы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Art288BenevolenceLimitMonitored2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 288 пункт 1 подпункт 1. Для налогоплательщика, состоявшего на мониторинге крупных налогоплательщиков, предел уменьшения равен 3 процентам от налогооблагаемого дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Art288BenevolenceLimitOther2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 288 пункт 1 подпункт 2. Для остальных налогоплательщиков предел уменьшения равен 4 процентам от налогооблагаемого дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Art288BenevolenceReductionWithinLimit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 288 пункт 1 подпункты 1 и 2. Допущенное уменьшение равно заявленной сумме, но не более предела"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Art288RelatedPartyServicesLimit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 288 пункт 1 подпункт 3-2. Предел уменьшения равен 3 процентам от налогооблагаемого дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Art288RelatedPartyServicesReductionWithinLimit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 288 пункт 1 подпункт 3-2. Допущенное уменьшение равно заявленным затратам, но не более предела"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Art288TrainingLimitPerWorker2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 288 пункт 1 подпункт 3-1. Предел уменьшения на одного работника за налоговый период равен 120-кратному размеру месячного расчётного показателя, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Art288TrainingReductionWithinLimit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 288 пункт 1 подпункт 3-1. Для субъекта социального предпринимательства, включённого в реестр таких субъектов, допущенное уменьшение на обучение работника равно заявленным расходам, но не более предела на одного работника"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Art337TrainingLimitPerWorker2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 337 пункт 1 подпункт 4. Предел уменьшения на одного работника за налоговый период равен 120-кратному месячному расчётному показателю, действующему на 1 января соответствующего финансового года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Article3SuspensionScope2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 782. Установить, что положения пунктов 3 и 5 статьи 3 настоящего Кодекса с 1 января 2025 года до 1 января 2026 года не распространяются на налогоплательщиков при применении ими пункта 1 статьи 302, статей 223 и 313 настоящего Кодекса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Article96NotificationExecutionThirtyDays2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 96 пункт 2 часть первая. Исполнение уведомления об устранении нарушений, выявленных по результатам камерального контроля, осуществляется налогоплательщиком (налоговым агентом) в течение тридцати рабочих дней со дня, следующего за днём его вручения (получения)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AssetLiabilityDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 630. Декларация об активах и обязательствах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AssetLiabilityDeclarationComposition2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 631. Особенности составления декларации об активах и обязательствах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AssetLiabilityDeclarationDeadline2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 632. Сроки представления декларации об активах и обязательствах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AssetLiabilityDeclarationWindow2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 632. Общий срок декларации об активах и обязательствах истекает 15 сентября текущего года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AstanaHubClusterSuccession2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 784. Установить правопреемство деятельности международного технологического парка «Астана Хаб» и кластера «Парк инновационных технологий»"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AuctionCancellationRefund2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 107. Возврат уплаченной суммы налога, платежа в бюджет, пени и штрафа в результате отмены итогов электронных аукционов по решению суда"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AuditCompletion2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 158. Завершение налоговой проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AuditPremisesAccess2017Ensured","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 154 пункт 1. Доступ должностных лиц в помещение для проведения налоговой проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AuditResultDecision2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 159. Решение по результатам налоговой проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AuditTerritoryAccess2017Ensured","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 154 пункт 1. Доступ должностных лиц на территорию для проведения налоговой проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AuditWithoutAccountingDocuments2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 161. Налоговые проверки при отсутствии учётных и иных документов (сведений)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AuthorityActivityControl2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 175. Контроль за деятельностью уполномоченных государственных органов, местных исполнительных органов и Государственной корпорации «Правительство для граждан»"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AuthorityElectronicInterchangeSubmissionDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 20. Представление осуществляется в течение десяти рабочих дней (день начала счёта — интерпретация, см. комментарий выше)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AuthorityElectronicInterchangeSubmissionRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 20. Представление сведений о налогоплательщиках, объектах налогообложения либо объектах, связанных с налогообложением, в электронной форме осуществляется уполномоченными государственными органами и Государственной корпорацией «Правительство для граждан»"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#AutonomousEducationOrganization2017Taxed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 291. Автономная организация образования уменьшает исчисленный корпоративный подоходный налог на сто процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BailiffTaxableIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363. Налогооблагаемый доход частного судебного исполнителя — доходы от его деятельности за вычетом профессиональных вычетов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankAccountChangeNotificationDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункты 1) и 6). Уведомление представляется не позднее двух рабочих дней, следующих за днём открытия, изменения либо закрытия счёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankAccountChangeNotificationRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункты 1) и 6). Банк обязан уведомить уполномоченный орган об открытии, изменении либо закрытии банковского счёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankAccountEnforcement2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 122. Взыскание задолженности в бюджет за счёт денег, находящихся на банковских счетах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankAccountInfoOnRequestDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункты 13), 13-1) и 13-2). Сведения представляются в течение десяти рабочих дней со дня получения запроса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankAccountInfoOnRequestRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункты 13), 13-1) и 13-2). Банк обязан представить по запросу налогового органа сведения о наличии банковских счетов и их номерах, об остатках и движении денег на этих счетах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankAccountOperationSuspension2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 118. Приостановление расходных операций по банковским счетам налогоплательщика (налогового агента)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankCollectorInfoDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункты 16) и 16-1). Сведения представляются не позднее 25 числа месяца, следующего за кварталом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankCollectorInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункты 16) и 16-1). Банк представляет в налоговый орган по месту нахождения налогоплательщиков сведения по налогоплательщикам, осуществляющим коллекторскую деятельность либо реализующим права кредитора по уступленному ему праву требования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankCollectorReportQuarterEnd2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункты 16) и 16-1). Отчётный квартал оканчивается последним днём своего последнего месяца"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankCreditInfoOnRequestDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 14). Сведения представляются в течение десяти рабочих дней со дня получения запроса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankCreditInfoOnRequestRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 14). Банк обязан представить по запросу сведения о предоставленных кредитах физическому лицу с указанием сумм погашения, включая вознаграждение"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankForeignAuthorityInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 3). Банк обязан представить по запросу уполномоченного органа сведения, указанные в запросе уполномоченного органа иностранного государства, направленном по международному договору (срок Кодексом не назван)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankForeignCompanyPaymentsFirstMonthEnd2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 22) часть первая. Первый месяц (январь), следующий за отчётным годом, оканчивается последним своим днём"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankForeignCompanyPaymentsReportDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 22) часть первая. Информация предоставляется не позднее 15 числа второго месяца, следующего за отчётным годом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankForeignCompanyPaymentsReportRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 22) часть первая. Банк предоставляет уполномоченному органу информацию об итоговых суммах платежей и переводов за календарный год в пользу иностранных компаний не позднее 15 числа второго месяца, следующего за отчётным годом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankGuarantee2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 53. Банковская гарантия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankIndividualTransfersTotalsRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 23). При выявлении на счёте физического лица операций с признаками дохода от предпринимательской деятельности банк представляет сведения по выявленным операциям"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankInkassoExecutionDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 8) часть первая. Инкассовое распоряжение исполняется не позднее одного операционного дня, следующего за днём его получения (операционный день приравнен к рабочему — допущение, см. шапку файла)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankInkassoExecutionRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 8) часть первая. В таком же порядке банк исполняет инкассовые распоряжения налоговых органов о взыскании суммы налоговой задолженности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankLoanInterestCessationNotificationDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 7). Уведомление направляется не позднее 31 марта года, следующего за отчётным налоговым периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankLoanInterestCessationNotificationRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 7). Банк обязан уведомить уполномоченный орган о прекращении признания доходов в виде вознаграждения по выданному кредиту (займу) не позднее 31 марта года, следующего за отчётным налоговым периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankLoanInterestCessationSecondMonthEnd2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 7). Второй месяц (февраль), следующий за отчётным налоговым периодом, оканчивается последним своим днём"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankLoanTerminationNotificationDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 12) часть первая. Уведомление направляется в течение тридцати календарных дней со дня прекращения обязательства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankLoanTerminationNotificationRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 12) часть первая. Банк обязан уведомить налоговый орган о размере прекращённого обязательства по кредиту (займу)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankMustAllowInspection2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 10). При наличии предписания банк допускает должностное лицо налоговых органов к проверке наличия денег и совершаемых операций по банковским счетам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankMustExecuteTaxPaymentOrdersFirst2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 8) часть первая. При достаточности денег клиента банк в первоочередном порядке исполняет платёжные поручения по уплате налогов и платежей в бюджет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankMustRefuseAccountOpeningDormant2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 15) часть первая абзац второй. Банк отказывает в открытии банковского счёта налогоплательщику, признанному бездействующим в порядке статьи 91"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankMustRefuseAccountOpeningInkassoOrSuspension2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 15) часть первая абзац третий. Банк отказывает в открытии банковского счёта налогоплательщику, имеющему в данном банке открытый счёт, на который выставлены инкассовые распоряжения либо распоряжения о приостановлении расходных операций"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankMustRefuseAccountOpeningTaxOrSocialDebt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 15) часть первая абзац четвёртый. Банк отказывает в открытии банковского счёта налогоплательщику, имеющему налоговую задолженность, задолженность по социальным платежам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankMustSeizeFundsPerCivilCodePriority2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 8) часть вторая. При отсутствии или недостаточности денег банк производит изъятие денег в счёт погашения налоговой задолженности в порядке очерёдности, определённой Гражданским кодексом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankMustSuspendExpenseOperations2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 11). По решению налогового органа банк приостанавливает все расходные операции на банковских счетах, за исключением корреспондентских"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankPaymentTerminalTotalsRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 19). Банк представляет по запросу уполномоченного органа сведения по итоговым суммам платежей за календарный год, поступившим посредством платёжных карточек и мобильных платежей"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankRefusePaymentDocumentIdMismatch2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 4) часть вторая. Банк отказывает в исполнении платёжного документа при несоответствии идентификационного номера данным уполномоченного государственного органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankRefusePaymentDocumentNoId2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 4) часть вторая. Банк отказывает в исполнении платёжного документа при отсутствии идентификационного номера"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankRefuseVehicleTaxPaymentDocument2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 5). Банк отказывает в исполнении платёжного документа по уплате налога на транспортные средства при несоответствии идентификационного номера транспортного средства данным уполномоченного органа по безопасности дорожного движения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankTaxTransferDueCard2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 9) абзац третий. При платеже платёжной карточкой перечисление производится не позднее одного операционного дня со дня списания денег (допущение операционный=рабочий день, см. шапку файла)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankTaxTransferDueCash2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 9) абзац четвёртый. При внесении наличных денег перечисление производится не позднее следующего операционного дня со дня внесения (допущение операционный=рабочий день)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankTaxTransferDueOnInitiation2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 9) абзац второй. Суммы налогов и платежей в бюджет перечисляются в день их инициирования налогоплательщиком, за исключением платежа платёжной карточкой"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankTreatyInfoSubmissionRequiredMonthlyTotals2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 21). Банк представляет ежемесячные сведения по итоговым суммам платежей индивидуальных предпринимателей на специальных налоговых режимах — пользователей специального мобильного приложения (срок Кодексом не назван)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BankTreatyInfoSubmissionRequiredNonresident2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24 подпункт 2). Банк обязан представлять по международному договору сведения о наличии банковских счетов нерезидентов, их номерах, остатках денег и об ином имуществе (срок Кодексом не назван — устанавливается уполномоченным органом)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BaseAssetDeliveryTaxAccounting2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 281. При поставке базового актива расходы и поступления учитываются по правилам, установленным для базового актива"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BaseDeductionClaimed2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 346 пункт 1 подпункт 1 и статья 343 Кодекса 2017 года. Стандартный налоговый вычет за календарный месяц — кратность месячного расчётного показателя по графику, в пределах суммы дохода после социальных платежей и не свыше годового предела"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#BaseDeductionNotClaimed2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 343 пункт 1 Кодекса 2017 года. Без заявления работника стандартный налоговый вычет налоговым агентом не применяется"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#BusinessActivityIncomeTaxDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 643. Декларация по индивидуальному подоходному налогу по предпринимательской деятельности и сроки ее представления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BusinessActivityIncomeTaxPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 643-1. Порядок и сроки уплаты индивидуального подоходного налога, исчисленного в декларации по индивидуальному подоходному налогу по предпринимательской деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BusinessIncomeTaxDeclarationWindow2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 643 пункт 2. Общий срок предпринимательской декларации истекает 31 марта следующего года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BusinessIncomeTaxPaymentWindow2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 643-1 пункт 1. Общий срок уплаты ИПН истекает 10 апреля следующего года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BusinessLoss2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 299. Превышение вычетов над совокупным годовым доходом и иные перечисленные случаи признаются убытком"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#BusinessTripCompensation2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 244. Вычету подлежат расходы по компенсациям при служебных командировках"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CameralControlConcept2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 94. Камеральный контроль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CameralControlLowRiskNoticeDispatchDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 96 пункт 1 абзац шестой. Извещение направляется в срок не позднее десяти рабочих дней со дня выявления нарушений в налоговой отчётности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CameralControlLowRiskNoticeDispatchRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 96 пункт 1 абзац шестой. Налоговый орган обязан направить налогоплательщику извещение о нарушениях, выявленных по результатам камерального контроля, для сведения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CameralControlNonExecutionAppealDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 96 пункт 4-1. Обжалование производится в течение десяти рабочих дней со дня вручения (получения) решения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CameralControlNonExecutionAppealPermitted2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 96 пункт 4-1. Налогоплательщик (налоговый агент) вправе обжаловать решение о признании уведомления неисполненным в вышестоящий налоговый орган и (или) уполномоченный орган либо суд"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CameralControlProcedureAndDeadlines2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 95. Порядок и сроки проведения камерального контроля"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CameralControlResults2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 96. Результаты камерального контроля"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CapitalContributionCapitalGain2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 333. Доход от прироста стоимости при передаче физическим лицом имущества (кроме денег) в качестве вклада в уставный капитал признаётся облагаемым"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CashOperationSuspension2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 119. Приостановление расходных операций по кассе налогоплательщика (налогового агента)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CashRegisterDataAmendment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 168. Внесение изменений в регистрационные данные контрольно-кассовой машины"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CashRegisterDefinitions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 165. Основные понятия, используемые в настоящей главе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CashRegisterDeregistration2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 169. Снятие контрольно-кассовой машины с учёта в налоговом органе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CashRegisterGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 166. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CashRegisterRegistration2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 167. Постановка контрольно-кассовых машин на учёт в налоговом органе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CashRegisterStateRegister2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 170. Государственный реестр"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CashSettlementDataTransmission2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 171. Порядок приёма, хранения и передачи в налоговые органы сведений о денежных расчётах, осуществляемых при реализации товаров, работ, услуг"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcAuditStatementDeadline250CalendarDays2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 17. Аудированная отчетность представляется в течение двухсот пятидесяти календарных дней со дня запроса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcControlAlternative2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 294 пункт 1. Контроль является самостоятельной альтернативой доле участия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcCorporateIncomeTaxCredit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 638-1 подпункт 2. Зачёт налога КИК равен доходу из Казахстана, умноженному на положительную разницу казахстанской и иностранной эффективной ставок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcDeMinimisExclusion2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 294 пункт 2. Доход ниже датированного порога МРП вне льготного государства исключает признание"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcDisclosureLiability2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 13. Невключение и занижение прибыли КИК влекут ответственность"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcDiscrepancyRecalculationPermitted2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 17. Расхождение аудированной и утвержденной отчетности позволяет перерасчет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcDoubleTaxationElimination2017Eliminated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 339. Финансовая прибыль контролируемой иностранной компании не подлежит налогообложению дважды"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcEntityRecognized2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 294. Иностранное лицо с положительным результатом признается КИК при одновременном выполнении субъектного, контрольного, налогового и доходного условий"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcExemptAifcInvestmentResident2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 296 пункт 1 подпункт 6. Владение или контроль инвестиционного резидента МФЦА освобождает подтвержденную прибыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcExemptControlledPersonTaxed2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 296 пункт 1 подпункт 4. Ставка налога через контролируемое лицо не ниже порога освобождает подтвержденную прибыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcExemptIndirectNonControlled2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 296 пункт 1 подпункт 2. Косвенное участие или контроль через неконтролируемое лицо освобождает подтвержденную прибыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcExemptIndirectResident2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 296 пункт 1 подпункт 1. Косвенное участие или контроль через другого резидента освобождает подтвержденную прибыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcExemptPassiveIncomeBelowThreshold2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 296 пункт 1 подпункт 5. Доля пассивного дохода ниже порога вне льготного государства освобождает подтвержденную прибыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcExemptPermanentEstablishmentTaxed2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 296 пункт 1 подпункт 3. Ставка налога прибыли постоянного учреждения не ниже порога освобождает подтвержденную прибыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcFallbackProfit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 3-1 подпункт 2 Кодекса 2017 года. При отсутствии отдельной отчетности выбранная резервная прибыль равна половине чистых поступлений на банковские счета"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#CfcFinancialLossExclusion2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 294 пункт 2. Финансовый убыток по утвержденной отдельной отчетности исключает признание КИК"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcForeignAuthorityRequestPermitted2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 16. При невозможности получить сведения допускается обращение резидента за международным запросом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcForeignIncomeTaxCredit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 638 пункт 2. Зачёт иностранного подоходного налога КИК равен финансовой прибыли, умноженной на коэффициент участия или контроля и эффективную ставку"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcIncomeThresholdMet2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 294 пункт 2. Доход вне льготного государства, достигший датированного порога МРП, проходит количественный фильтр"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcInformationIndependentlyUnavailable2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 15. Невозможность самостоятельного получения сведений требует более одного безответного запроса и отсутствия публичных сведений"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcLiabilityAndPenaltyRelief2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 15. Освобождение требует одновременно международно полученных сведений, невозможности получить их самостоятельно и исправления в срок уведомления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcLowEffectiveRate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 294 пункт 1. Эффективная ставка ниже установленного порога выполняет условие низкого налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcMissingAuditStatementFallbackRecalculation2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 17. Непредставление отчетности в срок позволяет резервный перерасчет по пункту 3-1"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcParticipationStatement2017Filed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 298. Резидент представляет заявление об участии (контроле) в контролируемой иностранной компании"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcParticipationThreshold2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 294 пункт 1. Доля участия не менее установленного порога выполняет условие участия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcPassiveProfit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 2 Кодекса 2017 года. При выборе формулы с долей пассивных доходов прибыль КИК определяется произведением финансовой прибыли до налогообложения и доли пассивных доходов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcPreferentialStateAlternative2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 294 пункт 1. Регистрация в льготном государстве является альтернативой низкой ставке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcPreferentialStateIncomeFilter2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 294 пункт 2. Исключение малого дохода не распространяется на льготное государство"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcProfitAfterAdjustments2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 2 Кодекса 2017 года. Положительная прибыль КИК равна финансовой прибыли до налогообложения за вычетом уменьшений и убытков двух предшествующих периодов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcProfitTaxation2017Included","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 340. Суммарная прибыль контролируемых иностранных компаний включается в годовой доход физического лица-резидента и облагается индивидуальным подоходным налогом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcRecalculationPowerDiscrepancy2017","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 17 часть 3. Налоговый орган вправе пересчитать финансовую прибыль КИК при расхождении полученной аудированной отчетности с утвержденной"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#CfcRecalculationPowerDiscrepancy2017Rule","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 17 часть 3. Налоговый орган вправе пересчитать финансовую прибыль КИК при расхождении полученной аудированной отчетности с утвержденной"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcRecalculationPowerFallback2017","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 17 часть 4. Налоговый орган вправе пересчитать финансовую прибыль КИК при непредставлении аудированной отчетности по истечении срока"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#CfcRecalculationPowerFallback2017Rule","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 17 часть 4. Налоговый орган вправе пересчитать финансовую прибыль КИК при непредставлении аудированной отчетности по истечении срока"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcResidentProfit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункты 2 и 7 Кодекса 2017 года. Облагаемая у резидента доля прибыли КИК равна прибыли КИК, умноженной на коэффициент участия или контроля"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#CfcTaxCredit2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 638-1 подпункт 1. Удержанный в Казахстане корпоративный налог КИК прямо засчитывается при установленных условиях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcTransformationDeadlineTenWorkingDays2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 11. Трансформационный документ представляется не позднее десяти рабочих дней после декларации"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcTransformationDocumentComplete2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 11 подпункты 1–15. Полнота требует все пятнадцать обязательных либо применимых групп сведений"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcTransformationDocumentTimely2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 11. Документ, представленный не позднее вычисленного срока, своевременен"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcTransformationFieldInapplicable2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 11. Условная группа сведений не требуется, если соответствующий способ расчета не применялся"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CfcTransformationFieldPresent2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 11. Присутствующая группа сведений удовлетворяет требованию трансформационного документа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitAgriculturalActivityTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 302 и 313 Кодекса 2017 года. КПН сельскохозяйственного производителя равен базе после уменьшений и убытков, умноженной на специальную ставку"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitBusinessLossAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 224 и 299 Кодекса 2017 года. Отрицательный результат формулы признается убытком от предпринимательской деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitCapitalGainIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 228. Доход от прироста стоимости образуется при реализации, передаче в уставный капитал либо выбытии неамортизируемых активов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitCfcDoubleTaxation2017Eliminated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 295. Двойное налогообложение финансовой прибыли контролируемой иностранной компании устраняется"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitCfcProfit2017Included","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 297 пункт 1 Кодекса 2017 года. Вычисленная доля прибыли КИК включается в налогооблагаемый доход резидента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#CitClaimAssignmentIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 233. Доход от уступки права требования признаётся как положительная разница стоимости требования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitDepositaryReceiptDividend2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 310. Налоговое обязательство по дивидендам депозитарных расписок и возврат удержанного налога исполняются по правилам настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitDepreciationGroup1Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 271 Кодекса 2017 года. Амортизация первой группы исчисляется по выбранной норме в пределах предельной"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitDepreciationGroup2Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 271 Кодекса 2017 года. Амортизация второй группы исчисляется по выбранной норме в пределах предельной"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitDepreciationGroup3Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 271 Кодекса 2017 года. Амортизация третьей группы исчисляется по выбранной норме в пределах предельной"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitDepreciationGroup4Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 271 Кодекса 2017 года. Амортизация четвертой группы исчисляется по выбранной норме в пределах предельной"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitFirstQuarterAdvanceAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 305 Кодекса 2017 года. Ежемесячный аванс первого квартала равен одной двенадцатой общей суммы авансов предыдущего периода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitGeneralActivityTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 302 и 313 Кодекса 2017 года. КПН по общей деятельности равен базе после уменьшений и убытков, умноженной на общую ставку"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitGratuitousPropertyIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 238. Стоимость безвозмездно полученного имущества, работ, услуг является доходом налогоплательщика"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitPayableAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 302 Кодекса 2017 года. КПН к уплате равен исчисленному налогу плюс налогу КИК минус иностранный и удержанный налог"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitPostDeclarationAdvanceAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 305 Кодекса 2017 года. Ежемесячный аванс после декларации равен одной двенадцатой КПН предыдущего периода без налога с прибыли КИК"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitProvisionsSuspension2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 783. Приостановить с 1 января 2025 года до 1 января 2026 года действие статей 223, 302 п.1 и 313 с временной редакцией"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitTaxableIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 224. Численно вычисленная разница совокупного годового дохода с корректировками и вычетов признается налогооблагаемым доходом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitTaxableIncomeAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 224 Кодекса 2017 года. Положительный результат формулы совокупного годового дохода, корректировок и вычетов признается налогооблагаемым доходом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitWithholding2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 308. Численно определенный применением ставки к выплаченному доходу КПН у источника признается исчисленным"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitWithholding2017Remitted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 311. Удержанный корпоративный подоходный налог перечисляется не позднее двадцати пяти дней после окончания месяца выплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitWithholdingIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 307. Выигрыши, доходы нерезидентов без постоянного учреждения и вознаграждения признаются доходами, облагаемыми у источника выплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitWithholdingReturn2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 312. Расчёт по удержанному корпоративному подоходному налогу представляется не позднее 15 числа второго месяца после отчётного квартала"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitWithholdingTaxAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 308 и 313 Кодекса 2017 года. КПН у источника выплаты определяется применением ставки к выплачиваемому доходу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitizenshipDocumentsDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 613 подпункт 4. Документы о приобретении, восстановлении или прекращении гражданства облагаются в размере 1 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CitizenshipDutyExemptOnce2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 619. Названное основание освобождает именно оформление приобретения гражданства один раз"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ClaimAssignmentIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 335. Доход от уступки права требования, в том числе доли в жилом здании, признаётся облагаемым"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ClarificationRefusalGroundDocuments2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 134 пункт 7. Несоответствие запроса требованиям пункта 5 (приложенные подтверждающие документы) является основанием для отказа в его рассмотрении"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ClarificationRefusalGroundInformation2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 134 пункт 7. Несоответствие запроса требованиям пункта 2 (перечень сведений) является основанием для отказа в его рассмотрении"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ClarificationRefusalGroundSignature2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 134 пункт 7. Несоответствие запроса требованиям пункта 4 (подпись руководителя) является основанием для отказа в его рассмотрении"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ClarificationRefusalPower2017","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статья 134 пункт 7. Уполномоченный орган вправе отказать в рассмотрении запроса о предварительном разъяснении при несоответствии требованиям пунктов 2, 4 и 5"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#ClarificationRefusalPower2017Rule","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 134 пункт 7. Уполномоченный орган вправе отказать в рассмотрении запроса о предварительном разъяснении при несоответствии требованиям пунктов 2, 4 и 5"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CombinedExplorationProduction2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 259. Расходы недропользователя по контракту на разведку и (или) совмещённую разведку и добычу относятся на вычеты по контрактам на добычу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CompletionMethodContractIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 284. Доход по долгосрочному контракту при методе завершения определяется по доле исполнения контракта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ComprehensiveAudit2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 141. Комплексная проверка"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConstitutionalCourtAppealDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1-1. Обращение гражданина в Конституционный Суд облагается по нулевой ставке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularActionAfterPayment2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункты 1–2. Совершение консульского действия следует после уплаты сбора"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularApplicantIsPayer2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 625. Лицо названной категории, в интересах которого совершается действие, является плательщиком"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularCashAtLeastTenMrpDueNextDay2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункт 4. Внутренняя наличная сумма не менее 10 МРП имеет срок сдачи на следующий операционный день"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularCashBelowTenMrpDueThreeDays2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункт 4. Внутренняя наличная сумма менее 10 МРП имеет период сдачи в три операционных дня"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularDomesticExchangePayment2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункт 3. Долларовая ставка внутри страны уплачивается в тенге по курсу Национального Банка на день уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularFeeBudgetPayment2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 624. Сбор за консульское действие является платежом в бюджет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularFeeExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 628. Каждый член закрытого перечня освобождает соответствующее консульское действие"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularFeeNonrefundable2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункт 7. Уплаченная сумма консульского сбора является невозвратной"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularForeignCashDueTenDays2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункт 6. Зарубежная наличная сумма имеет десятиоперационный период сдачи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularLowReceiptsQuarterlyTransfer2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункт 6. Поступления ниже датированного долларового порога переводятся ежеквартально до 10-го числа следующего месяца"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularMfaBudgetTransferThreeWorkingDays2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункт 6. МИД перечисляет сбор в бюджет в течение трех рабочих дней после получения выписки и документов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularObjectRecognized2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 626. Каждый член закрытого перечня является объектом взимания консульского сбора"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularPaymentChannelPermitted2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункты 4–5. Закрытый перечень различает внутренние и зарубежные банковские и наличные способы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularRateApprovalRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 627. Для каждой территории требуется утвержденная МИД по согласованию ставка"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularRegularReceiptsMonthlyTransfer2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 629 пункт 6. Поступления не ниже датированного долларового порога переводятся ежемесячно до 10-го числа следующего месяца"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ConsularUrgencyRatePermitted2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 627. Для зарубежного действия допускается дополнительная ставка за срочность на основе взаимности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CorporateIncomeTax2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 302. Корпоративный подоходный налог признается исчисленным после численного применения ставки статьи 313 и зачетов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CorporateIncomeTaxDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 315. Плательщик корпоративного подоходного налога представляет декларацию не позднее 31 марта года, следующего за отчётным периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CorporateIncomeTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 223. Объектами обложения корпоративным подоходным налогом являются налогооблагаемый доход, доход у источника выплаты, чистый доход постоянного учреждения и облагаемый доход контролируемой иностранной компании"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CorporateIncomeTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 314. Налоговым периодом для корпоративного подоходного налога является календарный год"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CorporateIncomeTaxRate2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 313. Ставка признается примененной, когда по ней численно исчислен налог по виду деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CorporateIncomeTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 222 пункт 1. Плательщиками корпоративного подоходного налога являются юридические лица-резиденты (кроме государственных учреждений и учебных заведений среднего образования) и юридические лица-нерезиденты с постоянным учреждением либо доходом из источников в Республике Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CorporateTax2017Paid","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 306. Корпоративный подоходный налог и авансовые платежи уплачиваются по месту нахождения налогоплательщика в установленные сроки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtArbitrationCancellationDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 9. Пошлина за отмену решения арбитража равна половине соответствующей исходной пошлины"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtBankruptcyDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 13. Заявление о банкротстве или реабилитации облагается в размере 0,5 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtCassationDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 3. Кассационная жалоба облагается половиной соответствующей исходной пошлины"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtCopyDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 12. Повторная выдача включает 0,1 МРП за документ и 0,03 МРП за изготовленную страницу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtDivorceDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 5. Пошлина по иску о расторжении брака без раздела имущества равна 0,3 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtDutyExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616. Каждое основание закрытого перечня освобождает соответствующее судебное обращение, включая обжалование судебного акта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtEnforcementDocumentDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 11. Выдача исполнительного документа облагается в размере 5 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtEntrepreneurTaxChallengeDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 4. Пошлина предпринимателя по оспариванию уведомления равна 0,1 процента оспариваемой суммы с пределом 500 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtIndividualPropertyDivisionDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 6. Пошлина по разделу имущества исчисляется как для имущественного иска физического лица"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtIndividualPropertyDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 1. Пошлина физического лица по имущественному иску равна одному проценту цены иска с пределом 10000 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtIndividualReputationDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 15. Денежная компенсация морального вреда физического лица облагается по ставке один процент"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtIndividualRightsComplaintDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 2. Жалоба физического лица облагается в размере 0,3 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtLegalPropertyDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 1. Пошлина юридического лица по имущественному иску равна трем процентам цены иска с пределом 20000 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtLegalReputationDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 16. Убытки деловой репутации юридического лица облагаются по ставке три процента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtLegalRightsComplaintDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 3. Жалоба юридического лица облагается в размере 5 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtLegalTaxChallengeDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 4. Пошлина юридического лица по оспариванию уведомления равна одному проценту оспариваемой суммы с пределом 20000 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtMixedClaimDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 4. Пошлина по смешанному иску равна сумме имущественной и неимущественной составляющих"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtNonpropertyDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 7. Неимущественный иск или иск без денежной оценки облагается в размере 0,5 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtOrderDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 10. Пошлина за судебный приказ равна половине соответствующей имущественной ставки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtSolvencyDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 14. Заявление о восстановлении платежеспособности или судебном банкротстве облагается в размере 0,3 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CourtSpecialProceedingDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 8. Заявление особого производства или общий административный иск облагается в размере 0,5 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CreditPortfolioImprovementOrganization2017Taxed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 292. Организация по улучшению качества кредитных портфелей уменьшает исчисленный налог на сто процентов по перечисленным видам деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#CrossAudit2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 143. Встречная проверка"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DebtAbsenceInformationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 100. Порядок предоставления сведений об отсутствии (наличии) задолженности, учёт по которым ведётся в налоговом органе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DebtorAccountEnforcement2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 123. Взыскание суммы налоговой задолженности налогоплательщика (налогового агента) со счетов его дебиторов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DebtorListPublication2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 127. Публикация в средствах массовой информации списков налогоплательщиков (налоговых агентов), имеющих налоговую задолженность"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DeceasedPersonTaxDebtSettlement2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 47. Погашение налоговой задолженности умершего физического лица"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DeductionCompensationIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 237. Полученные компенсации по ранее произведённым вычетам признаются доходом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DeferralInstallmentCreditTermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 54. Прекращение действия отсрочки, рассрочки и инвестиционного налогового кредита"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DepositaryReceiptDividendPartialExemption2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 668. Порядок применения международного договора в отношении частичного освобождения от налогообложения доходов нерезидента в виде дивидендов по акциям, являющимся базовым активом депозитарных расписок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DepositaryReceiptDividendWithholding2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 354. Порядок исполнения налогового обязательства по дивидендам депозитарных расписок определяется статьёй 310"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Depreciation2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 271. Численно исчисленное по ставке в пределах предельной амортизационное отчисление относится на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DerivativeIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 278. Доход по производному финансовому инструменту определяется как превышение поступлений над расходами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DerivativeInstrument2017Classified","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 277. Производные финансовые инструменты подразделяются по цели использования на хеджирование, поставку базового актива и иные цели"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalAssetExchangeFirstMonthEnd2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 27. Первый месяц, следующий за отчётным кварталом, оканчивается последним своим днём"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalAssetExchangeReportDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 27. Сведения представляются не позднее 15 числа второго месяца, следующего за отчётным кварталом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalAssetExchangeReportRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 27. Биржи цифровых активов, а также иные участники Международного финансового центра «Астана» представляют сведения о проведённых резидентами Республики Казахстан операциях на биржах цифровых активов и выплаченных вознаграждениях резидентам и нерезидентам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalAssetTransactionTaxation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 332-1. Особенности налогообложения операций с цифровыми активами применяются к стоимости их реализации и приобретения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalMiningFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 606-5. Порядок исчисления и уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalMiningFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 606-1. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalMiningFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 606-2. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalMiningFeeTaxPeriodAndDeclaration2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 606-4. Налоговый период и налоговая декларация"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalMiningIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 227-1. Доход лица, осуществляющего цифровой майнинг, цифрового майнингового пула, биржи цифровых активов, признаётся"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalMiningRenewableFeeRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 606-3 пункт 2. Пониженная ставка платы при возобновляемой энергии"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DigitalMiningStandardFeeRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 606-3 пункт 1. Стандартная ставка платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DiplomaticAccreditationInfoDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 8. Документы представляются в течение десяти рабочих дней с даты аккредитации"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DiplomaticAccreditationInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 8. Министерство иностранных дел обязано представить в налоговый орган документы, подтверждающие аккредитацию и место нахождения дипломатического представительства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DirectExpenseAllocationMethod2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 665. Метод непосредственного (прямого) отнесения расходов на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DisabilityCitPayable2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 290. КПН к уплате равен исчисленному налогу после применения установленной доли уменьшения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DisabilityFullReduction2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 290 пункт 1. Квалифицировавшаяся социальная организация уменьшает исчисленный КПН на 100 процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DisabilityOrganizationPayrollStatus2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 290 пункт 3 подпункт 2. Доля оплаты труда не ниже 51 процента является самостоятельным основанием статуса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DisabilityOrganizationSpecialPayrollStatus2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 290 пункт 3 подпункт 2. Для специализированной организации достаточно 35 процентов расходов на оплату труда"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DisabilityOrganizationStaffStatus2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 290 пункт 3 подпункт 1. Для общественного объединения доля работников не ниже 51 процента является самостоятельным основанием статуса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DisabilityReductionConditions2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 290 пункты 3–4. Налоговая льгота требует статуса, 90 процентов квалифицирующего дохода, направления дохода на деятельность и отсутствия подакцизного производства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargePaymentTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5. Базовая сумма платы за сброс загрязняющего вещества равна ставке за тонну, умноженной на объём сброса (коэффициенты статьи 577 не применены)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateAluminumTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 13. Ставка платы за сброс вещества «алюминий» составляет 54-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateAmmoniumSaltTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 5. Ставка платы за сброс вещества «аммоний солевой» составляет 68-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateBiologicalOxygenDemandTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 4. Ставка платы за сброс вещества «биологическое потребление кислорода» составляет 8-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateChloridesTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 12. Ставка платы за сброс вещества «хлориды (анион)» составляет 0,2-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateCopperTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 3. Ставка платы за сброс вещества «медь» составляет 26804-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateNitratesTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 7. Ставка платы за сброс вещества «нитраты» составляет 2-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateNitritesTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 1. Ставка платы за сброс вещества «нитриты» составляет 1340-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRatePetroleumProductsTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 6. Ставка платы за сброс вещества «нефтепродукты» составляет 536-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateSulfatesTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 9. Ставка платы за сброс вещества «сульфаты (анион)» составляет 0,8-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateSuspendedSolidsTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 10. Ставка платы за сброс вещества «взвешенные вещества» составляет 2-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateSyntheticSurfactantsTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 11. Ставка платы за сброс вещества «синтетические поверхностно-активные вещества» составляет 54-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateTotalIronTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 8. Ставка платы за сброс вещества «железо общее» составляет 268-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DischargeRateZincTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 5 подпункт 2. Ставка платы за сброс вещества «цинк» составляет 2680-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DividendIncomeTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 320 пункт 1. Доход в виде дивидендов облагается по общей ставке десять процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DividendInterestRoyaltyTreatyApplication2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 667. Порядок применения международного договора в отношении освобождения от налогообложения или применения сниженной ставки налога к доходам нерезидента в виде дивидендов, вознаграждений и (или) роялти, полученных из источников в Республике Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DividendRemunerationPrizeIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 327. Дивиденд, вознаграждение и выигрыш признаются облагаемым доходом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DivisionTaxObligation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 64. Исполнение налогового обязательства юридического лица при реорганизации путём разделения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DivorceClaimStateDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 5. Пошлина по иску о расторжении брака равна 0,3 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DomesticPropertyCapitalGain2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 331. Доход от прироста стоимости при реализации имущества в Республике Казахстан физическим лицом признаётся облагаемым"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DormantTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 91. Бездействующий налогоплательщик"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DoubtfulClaim2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 248. Сомнительное требование относится на вычеты по истечении трёхлетнего периода либо при банкротстве должника"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DoubtfulObligationIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 230. Доход по сомнительным обязательствам признаётся по истечении трёхлетнего периода их неисполнения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DuplicateTaxAssessmentProhibited2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 7 пункт 3. Запрещено повторное обложение тем же налогом того же объекта за тот же период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#DuplicateTaxAssessmentProjected2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 7 пункт 3. Повторное обложение проецируется на затронутого налогоплательщика"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EInvoiceIssuanceRestriction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 120-1. Ограничение выписки электронных счетов-фактур в информационной системе электронных счетов-фактур"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EaeuGoodsTraceability2017Ensured","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 176-1. Прослеживаемость оборота товаров, ввезённых на таможенную территорию Евразийского экономического союза"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EaeuImportDeclarationCorrectionDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 456 пункт 9. При мотивированном отказе в подтверждении уплаты налогоплательщик представляет заявление о ввозе товаров и уплате косвенных налогов с устранением нарушений в течение пятнадцати календарных дней с даты получения мотивированного отказа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EaeuImportDeclarationDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 456 пункт 2. Заявление о ввозе товаров и уплате косвенных налогов представляется не позднее 20 числа месяца, следующего за налоговым периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EaeuImportVatPaymentDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 456 пункт 5. Налог на добавленную стоимость по импортированным товарам уплачивается не позднее 20 числа месяца, следующего за налоговым периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EcommerceConditionalRegistration2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 778. Условная регистрация иностранной компании"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EcommerceDefinitions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 777. Основные понятия, используемые в настоящем разделе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EcommerceVatCalculationAndPayment2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 780. Порядок исчисления и уплаты налога на добавленную стоимость при осуществлении электронной торговли товарами, оказании услуг в электронной форме физическим лицам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EcommerceVatGeneralProvisions2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 779. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EducationDeduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 349. Налоговый вычет на обучение применяется в размере не более 118-кратного месячного расчётного показателя за календарный год"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EducationOrgExpenseConfirmationDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 18. Сведения представляются в течение тридцати рабочих дней со дня получения требования налогового органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EducationOrgExpenseConfirmationRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 18. Организации образования обязаны представлять сведения, подтверждающие расходы на образование, произведённые физическими лицами на территории Республики Казахстан, по требованию налогового органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EmigrationDocumentsDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 613 подпункт 2. Документы на постоянный выезд облагаются в размере 1 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EmployeeInKindIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 323. Доход работника в натуральной форме признаётся облагаемым доходом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EmployeeIncome2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 322 пункт 1 подпункт 1). Доходом работника являются деньги, подлежащие передаче работодателем работнику в связи с наличием трудовых отношений"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EmployeeIncomeExpense2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 257. Расходы по начисленным доходам работников и иным выплатам физическим лицам относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EmployeeMaterialBenefitIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 324. Доход работника в виде материальной выгоды признаётся облагаемым доходом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EnterpriseComplexSaleIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 240. Доход (убыток) от продажи предприятия как имущественного комплекса определяется разницей стоимости реализации и балансовой стоимости"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EntrepreneurAccountingSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 203. Особенности ведения налогового учёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EntrepreneurIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 337. Доход индивидуального предпринимателя определяется статьёй 366 либо, при специальном налоговом режиме, разделом 20 настоящего Кодекса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EntrepreneurOrFarmIncomeTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 320 пункт 1. Доход предпринимателя, крестьянского или фермерского хозяйства облагается по общей ставке десять процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EntrepreneurTerminationSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 66. Особенности исполнения налогового обязательства отдельными категориями индивидуальных предпринимателей и лиц, занимающихся частной практикой, при прекращении деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EntrepreneurTerminationTaxObligation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 65. Исполнение налогового обязательства индивидуального предпринимателя, лица, занимающегося частной практикой, при прекращении деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EntrepreneurWithoutAccountingGeneral2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 201. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EntrepreneurWithoutAccountingIncomeRecognitionSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 682. Особенности признания в налоговом учёте доходов индивидуальными предпринимателями, не осуществляющими ведение бухгалтерского учёта и составление финансовой отчётности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EntryExitVisaDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 613 подпункт 1. Виза на въезд и выезд облагается в размере 7 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 577. Порядок исчисления и уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 573. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 574. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576. Ставки платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeTaxObject2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 575. Объект обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 578. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#EnvironmentalEmissionFeeTaxReporting2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 579. Налоговая отчетность"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ErroneousPaymentOffset2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 103 подпункт 1 пункта 5. Зачёт ошибочно уплаченной суммы на надлежащий код"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ErroneousPaymentRefund2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 103 подпункт 2 пункта 5. Возврат ошибочно уплаченной суммы на банковский счёт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcessProfitLevel1Tax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 761–762. Налог на сверхприбыль вычислен для уровня 1 скользящей шкалы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcessProfitLevel2Tax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 761–762. Налог на сверхприбыль вычислен для уровня 2 скользящей шкалы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcessProfitLevel3Tax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 761–762. Налог на сверхприбыль вычислен для уровня 3 скользящей шкалы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcessProfitLevel4Tax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 761–762. Налог на сверхприбыль вычислен для уровня 4 скользящей шкалы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcessProfitLevel5Tax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 761–762. Налог на сверхприбыль вычислен для уровня 5 скользящей шкалы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcessProfitLevel6Tax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 761–762. Налог на сверхприбыль вычислен для уровня 6 скользящей шкалы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcessProfitLevel7Tax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 761–762. Налог на сверхприбыль вычислен для уровня 7 скользящей шкалы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcisableGoodsControl2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 172. Контроль за подакцизными товарами, произведёнными в Республике Казахстан или импортированными в Республику Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcisableGoodsDamageLoss2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 468. Порча, утрата подакцизных товаров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcisableGoodsExportConfirmation2017Confirmed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 471. Подтверждение экспорта подакцизных товаров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcisableGoodsList2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 462. Перечень подакцизных товаров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseAlcoholWineMixedRateSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 467. Особенности налогообложения всех видов спирта и вина наливом в случае установления разных ставок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseApplication2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 460. Применение акцизов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseBeerTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 463. Акциз на пиво равен числу литров, умноженному на ставку за литр"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 472. Исчисление суммы акциза"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseCalculationByStructuralUnit2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 477. Порядок исчисления и уплаты акциза налогоплательщиками за структурные подразделения, объекты, связанные с налогообложением"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseCrudeOilPaymentDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 475 пункт 3. При передаче сырой нефти, газового конденсата, добытых на территории Республики Казахстан, на промышленную переработку акциз уплачивается в день их передачи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseDeduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 474. Вычет из налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseExemptImport2017Exempted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 481. Импорт подакцизных товаров, освобождённых от акциза"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseGeneralPaymentDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 475 пункт 1. Акциз на подакцизные товары перечисляется в бюджет не позднее 20 числа месяца, следующего за отчётным налоговым периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseIdentificationMarksDamageLoss2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 469. Порча, утрата средств идентификации, учётно-контрольных марок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseImportPaymentDeadline2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 480. Сроки уплаты акциза на импортируемые подакцизные товары"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseImportTaxBase2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 479. Налоговая база импортируемых подакцизных товаров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseOperationDate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 465. Дата совершения операции"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcisePaymentDeadline2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 475. Сроки уплаты акциза"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcisePaymentPlace2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 476. Место уплаты акциза"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExcisePeriodAndDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 478. Налоговый период и налоговая декларация по акцизу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 463. Ставки акцизов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseTaxBase2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 466. Налоговая база"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseTaxBaseAdjustment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 473. Корректировка налоговой базы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseTaxObjectDomestic2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 464. Объект налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 461. Плательщики акциза"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExciseTollingPaymentDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 475 пункт 2. По подакцизным товарам, произведённым из давальческих сырья и материалов, акциз уплачивается в день передачи продукции заказчику или лицу, указанному заказчиком"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExitVisaDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 613 подпункт 1. Выездная виза облагается в размере 0,5 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExportRentTaxCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 715. Порядок исчисления рентного налога на экспорт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExportRentTaxDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 719. Налоговая декларация по рентному налогу на экспорт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExportRentTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 714. Объект обложения рентным налогом на экспорт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExportRentTaxPaymentDeadline2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 718. Сроки уплаты рентного налога на экспорт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExportRentTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 717. Налоговый период по рентному налогу на экспорт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExportRentTaxRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 716. Ставки рентного налога на экспорт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ExportRentTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 713. Плательщики рентного налога на экспорт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FarmHouseholdRegimeApplicationSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 705. Особенности применения специального налогового режима"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FarmHouseholdRegimeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 702. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FarmHouseholdRegimePaymentDeadlines2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 706. Сроки уплаты отдельных видов налогов и платежей в бюджет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FarmHouseholdRegimeTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 703. Объект обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 552. Порядок исчисления и уплаты сборов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 551. Плательщики сборов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FinanceLeaseGeneral2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 196. Финансовый лизинг"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FinanceLeaseTaxBenefitConditions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 197. Условия передачи имущества в финансовый лизинг для целей применения налоговых льгот"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FinancialRegulatorCollectorInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 10. Уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций обязан не позднее 25 числа месяца, следующего за кварталом, представлять в уполномоченный орган сведения по договорам коллекторской деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FineObligationLimitationTermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 99. Прекращение обязательства по уплате штрафа в силу истечения срока давности исполнения постановления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FinePaymentOverpaymentRefund2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 106 пункт 4. Возврат излишне уплаченной суммы при уплате штрафа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedAsset2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 265. Амортизационные отчисления, стоимостный баланс группы на конец периода и последующие расходы по фиксированным активам относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedAsset2017Disposed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 270. Выбытие фиксированных активов уменьшает стоимостный баланс подгруппы (группы)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedAsset2017Qualified","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 266. Основные средства, инвестиции в недвижимость, нематериальные и биологические активы признаются фиксированными активами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedAsset2017Received","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 268. Поступившие фиксированные активы увеличивают стоимостный баланс группы (подгруппы) на первоначальную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedAssetCostBalance2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 267. Стоимостный баланс подгруппы (группы) фиксированных активов определяется по классификации четырёх групп"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedAssetDisposalIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 234. Доход от выбытия фиксированных активов признаётся при превышении стоимости выбывших активов над стоимостным балансом группы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedDeductionAdditional2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 693. Дополнительный фиксированный вычет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 695. Исчисление налогов по специальному налоговому режиму с использованием фиксированного вычета"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeDeclarationAndPayment2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 696. Порядок представления налоговой декларации и уплаты налогов по специальному налоговому режиму с использованием фиксированного вычета"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeExpenseProcedure2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 692. Порядок определения расходов, относимых на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 691. Доходы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeIncomeReduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 694. Уменьшение налогооблагаемого дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FixedDeductionRegimeTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 690. Объект обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionPaymentTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 3. Базовая сумма платы за выброс загрязняющего вещества при сжигании в факелах равна ставке за тонну, умноженной на объём выброса (коэффициенты статьи 577 не применены)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateCarbonOxidesFlare2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 5 подпункт 2. Ставка платы за выброс вещества «Окислы углерода» при сжигании в факелах составляет 14,6-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateCarbonOxidesFlareTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 3 подпункт 2. Ставка платы за выброс вещества «Окислы углерода» при сжигании в факелах составляет 14,6-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateHydrocarbonsFlare2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 5 подпункт 1. Ставка платы за выброс вещества «Углеводороды» при сжигании в факелах составляет 44,6-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateHydrocarbonsFlareTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 3 подпункт 1. Ставка платы за выброс вещества «Углеводороды» при сжигании в факелах составляет 44,6-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateHydrogenSulfideFlare2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 5 подпункт 7. Ставка платы за выброс вещества «Сероводород» при сжигании в факелах составляет 1240-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateHydrogenSulfideFlareTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 3 подпункт 7. Ставка платы за выброс вещества «Сероводород» при сжигании в факелах составляет 1240-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateMercaptanFlare2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 5 подпункт 8. Ставка платы за выброс вещества «Меркаптан» при сжигании в факелах составляет 199320-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateMercaptanFlareTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 3 подпункт 8. Ставка платы за выброс вещества «Меркаптан» при сжигании в факелах составляет 199320-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateMethaneFlare2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 5 подпункт 3. Ставка платы за выброс вещества «Метан» при сжигании в факелах составляет 0,8-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateMethaneFlareTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 3 подпункт 3. Ставка платы за выброс вещества «Метан» при сжигании в факелах составляет 0,8-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateNitrogenDioxideFlare2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 5 подпункт 5. Ставка платы за выброс вещества «Диоксид азота» при сжигании в факелах составляет 200-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateNitrogenDioxideFlareTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 3 подпункт 5. Ставка платы за выброс вещества «Диоксид азота» при сжигании в факелах составляет 200-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateSootFlare2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 5 подпункт 6. Ставка платы за выброс вещества «Сажа» при сжигании в факелах составляет 240-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateSootFlareTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 3 подпункт 6. Ставка платы за выброс вещества «Сажа» при сжигании в факелах составляет 240-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateSulfurDioxideFlare2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 5 подпункт 4. Ставка платы за выброс вещества «Диоксид серы» при сжигании в факелах составляет 200-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionRateSulfurDioxideFlareTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 3 подпункт 4. Ставка платы за выброс вещества «Диоксид серы» при сжигании в факелах составляет 200-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FlareEmissionSubstance2025","kind":"type_decl","labels":[{"language":"ru-KZ","status":"official","text":"вид загрязняющего вещества при выбросах от сжигания попутного и (или) природного газа в факелах, для которого статья 639 пункт 5 Кодекса 2025 года устанавливает ставку платы"}],"name":"FlareEmissionSubstance2025","package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#ForcedShareIssuance2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 125. Принудительный выпуск объявленных акций налогоплательщика (налогового агента) — акционерного общества с участием государства в уставном капитале"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForcedTerminationSpecifics2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 93. Особенности прекращения деятельности налогоплательщиков в принудительном порядке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForeignPropertyDisposalIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 332. Доход физического лица от реализации имущества, полученный из источников за пределами Республики Казахстан, признаётся облагаемым"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForeignTax2017Credited","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 303. Уплаченный иностранный подоходный налог засчитывается в счёт уплаты корпоративного подоходного налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForeignerArrivalDepartureInfoDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 5. Сведения представляются не позднее десяти рабочих дней после регистрации прибытия (выбытия)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForeignerArrivalDepartureInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 5. Уполномоченный государственный орган обязан представить в налоговый орган сведения о прибывших (выбывших) иностранцах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForeignerSecondedByUnregisteredNonresident2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 656. Порядок налогообложения доходов иностранцев и лиц без гражданства, направленных в Республику Казахстан юридическим лицом-нерезидентом, не зарегистрированным в качестве налогоплательщика Республики Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForestResourceFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 588. Порядок исчисления и уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForestResourceFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 584. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForestResourceFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 585. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForestResourceFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 587. Ставки платы за пользование лесными и растительными ресурсами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ForestResourceFeeTaxObject2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 586. Объект обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FuelWholesaleRetailCriteria2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 470. Критерии отнесения к оптовой и розничной реализации бензина (за исключением авиационного), дизельного топлива, газохола, бензанола, нефраса, смеси лёгких углеводородов и экологического топлива, осуществляемой на территории Республики Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#FullExemptionTreatyApplication2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 666. Порядок применения международного договора в отношении полного освобождения от налогообложения доходов нерезидента, полученных из источников в Республике Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingMonthlyTaxByKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 536 пункт 1. Налог на игорный бизнес за месяц по объектам одного вида равен ставке с единицы объекта, умноженной на число таких объектов (НК-2017)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingObjectKind2025","kind":"type_decl","labels":[{"language":"ru-KZ","status":"official","text":"вид объекта налогообложения налогом на игорный бизнес, для которого статья 607 пункт 1 устанавливает ставку с единицы"}],"name":"GamblingObjectKind2025","package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateBookmakerCashDesk2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 536 пункт 1 подпункт 5. Ставка налога с одной кассы букмекерской конторы составляет 300-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateBookmakerCashDesk2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1 подпункт 5. Ставка налога с одной кассы букмекерской конторы составляет 300-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateElectronicBookmakerCashDesk2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 536 пункт 1 подпункт 6. Ставка налога с одной электронной кассы букмекерской конторы составляет 3 000-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateElectronicBookmakerCashDesk2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1 подпункт 6. Ставка налога с одной электронной кассы букмекерской конторы составляет 3 000-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateElectronicTotalizatorCashDesk2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 536 пункт 1 подпункт 4. Ставка налога с одной электронной кассы тотализатора составляет 4 000-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateElectronicTotalizatorCashDesk2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1 подпункт 4. Ставка налога с одной электронной кассы тотализатора составляет 4 000-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateGamingTable2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 536 пункт 1 подпункт 1. Ставка налога с одного игрового стола составляет 1 660-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateGamingTable2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1 подпункт 1. Ставка налога с одного игрового стола составляет 1 660-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateSlotMachine2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 536 пункт 1 подпункт 2. Ставка налога с одного игрового автомата составляет 60-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateSlotMachine2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1 подпункт 2. Ставка налога с одного игрового автомата составляет 60-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateTotalizatorCashDesk2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 536 пункт 1 подпункт 3. Ставка налога с одной кассы тотализатора составляет 300-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingRateTotalizatorCashDesk2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1 подпункт 3. Ставка налога с одной кассы тотализатора составляет 300-кратный размер месячного расчетного показателя в месяц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingTaxCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 538. Порядок исчисления налога на игорный бизнес"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingTaxDeclarationDeadline2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 541. Срок представления налоговой декларации по налогу на игорный бизнес"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 535. Объекты налогообложения налогом на игорный бизнес"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingTaxPaymentDeadline2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 542. Срок уплаты налога на игорный бизнес"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 537. Налоговый период по налогу на игорный бизнес"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingTaxRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 536. Ставки налога на игорный бизнес"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GamblingTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 534. Плательщики налога на игорный бизнес"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GeneralDeductionConditions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 242. Расходы налогоплательщика в связи с деятельностью, направленной на получение дохода, подлежат вычету"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GeneralRegimeEntrepreneurIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 366. Налогооблагаемый доход индивидуального предпринимателя на общеустановленном режиме определяется по правилам, аналогичным исчислению корпоративного подоходного налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GphSocialContributionDeduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 345-2. Налоговый вычет по социальным отчислениям, удерживаемым по договорам гражданско-правового характера, применяется у налогового агента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#GratuitousPropertyIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 325. Доход в виде безвозмездно полученного имущества, работ, услуг признаётся облагаемым доходом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HealthcareEntityExpenseConfirmationDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 19. Сведения представляются в течение тридцати рабочих дней со дня получения требования налогового органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HealthcareEntityExpenseConfirmationRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 19. Субъекты здравоохранения обязаны представлять сведения, подтверждающие расходы на медицину, произведённые физическими лицами на территории Республики Казахстан, по требованию налогового органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HedgingTaxAccounting2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 280. Доход или убыток по инструменту хеджирования учитывается по правилам объекта хеджирования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HistoricalCostsPaymentEstablishmentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 733. Порядок установления платежа по возмещению исторических затрат"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HistoricalCostsPaymentGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 731. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HistoricalCostsPaymentPayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 732. Плательщики"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HistoricalCostsPaymentProcedureAndDeadline2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 734. Порядок и сроки уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HistoricalCostsPaymentTaxDeclaration2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 735. Налоговая декларация"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HorizontalMonitoring2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 131. Горизонтальный мониторинг"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HorizontalMonitoringProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 133. Порядок проведения горизонтального мониторинга"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivityKind2025","kind":"type_decl","labels":[{"language":"ru-KZ","status":"official","text":"вид, включённый в перечень пункта 5 статьи 616, для которого установлена ставка сбора"}],"name":"HydrocarbonLicenseActivityKind2025","package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#InKindHydrocarbonTaxPayment2017Accounted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 285. Передача углеводородов в счёт исполнения налогового обязательства в натуральной форме учитывается в доходах и вычетах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InKindMetAndExportRentTaxExecution2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 773. Порядок уплаты налога на добычу полезных ископаемых, рентного налога на экспорт по углеводородам в натуральной форме"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InKindRoyaltyAndProfitShareExecution2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 772. Порядок исполнения налогового обязательства по роялти и доле Республики Казахстан по разделу продукции в натуральной форме"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncludedGrossIncomeType2017Included","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 226. В совокупный годовой доход включаются все виды доходов налогоплательщика по перечню настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncomeExpense2017Adjusted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 287. Доходы или вычеты подлежат корректировке в перечисленных настоящей статьёй случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncomeExpenseAdjustmentGeneral2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 286. Корректировкой признаётся увеличение или уменьшение дохода либо вычета в пределах ранее признанной суммы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncomePropertyDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 633. Декларация о доходах и имуществе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncomePropertyDeclarationComposition2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 634. Особенности составления декларации о доходах и имуществе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncomePropertyDeclarationDeadline2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 635. Сроки представления декларации о доходах и имуществе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncomePropertyDeclarationTaxPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 641. Порядок и сроки уплаты налога, исчисленного в декларации о доходах и имуществе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncomePropertyDeclarationWindow2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 635 пункт 1. Общий срок декларации о доходах и имуществе истекает 15 сентября следующего года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncomePropertyTaxPaymentWindow2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 641. Общий срок уплаты ИПН истекает 25 сентября следующего года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IncomeTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 353 пункт 1 и статья 320 пункт 1. Индивидуальный подоходный налог исчисляется применением ставки 10 процентов к сумме облагаемого дохода у источника выплаты за налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#IndirectDeterminationGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 160. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndirectDeterminationInformationSources2017Used","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 162. Источники информации"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndirectDeterminationProcedure2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 163. Порядок определения объектов налогообложения и (или) объектов, связанных с налогообложением"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndirectDeterminationSpecialCases2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 164. Определение объектов налогообложения в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndirectIncomeDetermination2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 72. Определение дохода физического лица, подлежащего налогообложению, в отдельных случаях, в том числе косвенным методом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarAfter2013Over5000","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 2 и 5. Свыше 5 000 кубических сантиметров — 200 МРП и 7 тенге за каждую единицу превышения 5 000"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarAfter2013UpTo3200","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 2 и 5. Легковые автомобили, произведённые или ввезённые после 31 декабря 2013 года, свыше 3 000 до 3 200 кубических сантиметров включительно — 35 МРП и 7 тенге за каждую единицу превышения 3 000"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarAfter2013UpTo3500","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 2 и 5. Свыше 3 200 до 3 500 кубических сантиметров включительно — 46 МРП и 7 тенге за каждую единицу превышения 3 200"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarAfter2013UpTo4000","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 2 и 5. Свыше 3 500 до 4 000 кубических сантиметров включительно — 66 МРП и 7 тенге за каждую единицу превышения 3 500"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarAfter2013UpTo5000","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 2 и 5. Свыше 4 000 до 5 000 кубических сантиметров включительно — 130 МРП и 7 тенге за каждую единицу превышения 4 000"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarScaleRowFive2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 1 и 5. Свыше 2 500 до 3 000 кубических сантиметров включительно — 9 МРП и 7 тенге за каждую единицу превышения 2 500"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarScaleRowFour2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 1 и 5. Свыше 2 000 до 2 500 кубических сантиметров включительно — 6 МРП и 7 тенге за каждую единицу превышения 2 000"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarScaleRowOne2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункт 1. Легковые автомобили с объемом двигателя до 1 100 кубических сантиметров включительно — 1 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarScaleRowSeven2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 1 и 5. Свыше 4 000 кубических сантиметров, произведённые или ввезённые до 31 декабря 2013 года включительно, — 117 МРП и 7 тенге за каждую единицу превышения 4 000"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarScaleRowSix2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 1 и 5. Свыше 3 000 до 4 000 кубических сантиметров включительно, произведённые или ввезённые до 31 декабря 2013 года включительно, — 15 МРП и 7 тенге за каждую единицу превышения 3 000"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarScaleRowThree2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункты 1 и 5. Свыше 1 500 до 2 000 кубических сантиметров включительно — 3 МРП и 7 тенге за каждую единицу превышения 1 500"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarScaleRowTwo2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492 пункт 1. Свыше 1 100 до 1 500 кубических сантиметров включительно — 2 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualCarTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 493 пункт 1. Налогоплательщик исчисляет сумму налога путем применения к объекту налогообложения ставок налога в соответствии со статьей 492: коэффициентов по сроку эксплуатации легковых автомобилей статья 492 не устанавливает"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualDebtEnforcement2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 128. Взыскание налоговой задолженности налогоплательщика — физического лица, не являющегося индивидуальным предпринимателем, лицом, занимающимся частной практикой"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualEntrepreneurRegistration2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 79 пункт 1. Постановка индивидуального предпринимателя на регистрационный учёт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualEntrepreneurRegistrationDataAmendment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 80 подпункт 1 пункта 1. Изменение регистрационных данных индивидуального предпринимателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualEntrepreneurRegistrationTermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 81 пункт 1. Снятие индивидуального предпринимателя с регистрационного учёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualForeignTaxCredit2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 638 пункт 1. Подтверждённый иностранный налог с зарубежного дохода относится в общий зачёт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualIncomeAdjustmentItem2017Excluded","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 341. Перечисленные виды доходов физического лица исключаются из подлежащих налогообложению корректировкой дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualIncomeTaxExcess2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 640. Превышение по индивидуальному подоходному налогу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualIncomeTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 318. Объектами обложения индивидуальным подоходным налогом являются облагаемый доход у источника выплаты и облагаемый доход при самостоятельном налогообложении"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualIncomeTaxProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 317. Порядок исчисления, удержания и представления отчётности определяется категорией дохода физического лица"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualIncomeTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 316. Плательщиками индивидуального подоходного налога являются физические лица, имеющие объекты налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyClaimStateDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 610 пункт 1 подпункт 1. Пошлина физического лица по имущественному иску равна одному проценту цены иска, но не более 10000 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate01","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 1 таблицы пункта 1 статьи 602 — ноль целых пять сотых процента от стоимости объектов налогообложения (до 2 000 000 тенге включительно)"}],"name":"IndividualPropertyRate01","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate01/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate02","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 2 таблицы пункта 1 статьи 602 — ноль целых восемь сотых процента с суммы, превышающей 2 000 000 тенге (строка охватывает стоимость свыше 2 000 000 тенге до 4 000 000 тенге включительно)"}],"name":"IndividualPropertyRate02","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate02/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate03","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 3 таблицы пункта 1 статьи 602 — ноль целых одна десятая процента с суммы, превышающей 4 000 000 тенге (строка охватывает стоимость свыше 4 000 000 тенге до 6 000 000 тенге включительно)"}],"name":"IndividualPropertyRate03","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate03/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate04","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 4 таблицы пункта 1 статьи 602 — ноль целых пятнадцать сотых процента с суммы, превышающей 6 000 000 тенге (строка охватывает стоимость свыше 6 000 000 тенге до 8 000 000 тенге включительно)"}],"name":"IndividualPropertyRate04","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate04/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate05","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 5 таблицы пункта 1 статьи 602 — ноль целых две десятых процента с суммы, превышающей 8 000 000 тенге (строка охватывает стоимость свыше 8 000 000 тенге до 10 000 000 тенге включительно)"}],"name":"IndividualPropertyRate05","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate05/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate06","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 6 таблицы пункта 1 статьи 602 — ноль целых двадцать пять сотых процента с суммы, превышающей 10 000 000 тенге (строка охватывает стоимость свыше 10 000 000 тенге до 12 000 000 тенге включительно)"}],"name":"IndividualPropertyRate06","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate06/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate07","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 7 таблицы пункта 1 статьи 602 — ноль целых три десятых процента с суммы, превышающей 12 000 000 тенге (строка охватывает стоимость свыше 12 000 000 тенге до 14 000 000 тенге включительно)"}],"name":"IndividualPropertyRate07","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate07/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate08","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 8 таблицы пункта 1 статьи 602 — ноль целых тридцать пять сотых процента с суммы, превышающей 14 000 000 тенге (строка охватывает стоимость свыше 14 000 000 тенге до 16 000 000 тенге включительно)"}],"name":"IndividualPropertyRate08","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate08/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate09","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 9 таблицы пункта 1 статьи 602 — ноль целых четыре десятых процента с суммы, превышающей 16 000 000 тенге (строка охватывает стоимость свыше 16 000 000 тенге до 18 000 000 тенге включительно)"}],"name":"IndividualPropertyRate09","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate09/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate10","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 10 таблицы пункта 1 статьи 602 — ноль целых сорок пять сотых процента с суммы, превышающей 18 000 000 тенге (строка охватывает стоимость свыше 18 000 000 тенге до 20 000 000 тенге включительно)"}],"name":"IndividualPropertyRate10","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate10/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate11","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 11 таблицы пункта 1 статьи 602 — ноль целых пять десятых процента с суммы, превышающей 20 000 000 тенге (строка охватывает стоимость свыше 20 000 000 тенге до 75 000 000 тенге включительно)"}],"name":"IndividualPropertyRate11","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate11/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate12","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 12 таблицы пункта 1 статьи 602 — ноль целых шесть десятых процента с суммы, превышающей 75 000 000 тенге (строка охватывает стоимость свыше 75 000 000 тенге до 100 000 000 тенге включительно)"}],"name":"IndividualPropertyRate12","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate12/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate13","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 13 таблицы пункта 1 статьи 602 — ноль целых шестьдесят пять сотых процента с суммы, превышающей 100 000 000 тенге (строка охватывает стоимость свыше 100 000 000 тенге до 150 000 000 тенге включительно)"}],"name":"IndividualPropertyRate13","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate13/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate14","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 14 таблицы пункта 1 статьи 602 — ноль целых семь десятых процента с суммы, превышающей 150 000 000 тенге (строка охватывает стоимость свыше 150 000 000 тенге до 350 000 000 тенге включительно)"}],"name":"IndividualPropertyRate14","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate14/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate15","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 15 таблицы пункта 1 статьи 602 — ноль целых семьдесят пять сотых процента с суммы, превышающей 350 000 000 тенге (строка охватывает стоимость свыше 350 000 000 тенге до 450 000 000 тенге включительно)"}],"name":"IndividualPropertyRate15","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate15/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate16","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на имущество физических лиц по строке 16 таблицы пункта 1 статьи 602 — два процента с суммы, превышающей 450 000 000 тенге (строка охватывает стоимость свыше 450 000 000 тенге)"}],"name":"IndividualPropertyRate16","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyRate16/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleAppliedTo2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Шкала Кодекса 2017 года применяется к стоимости объекта налогообложения, определенной в порядке статьи 529"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleFloor2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Шкала применяется к стоимости объектов налогообложения начиная с нуля"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleFloor2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Шкала применяется к стоимости объектов налогообложения начиная с нуля"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleMode2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Ставка каждой строки применяется к своей части стоимости: база строки в тексте равна сумме налога предыдущих строк"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleMode2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Ставка каждой строки применяется к своей части стоимости: база строки в тексте равна сумме налога предыдущих строк"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleRoundingPolicy2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Политика округления пакета: до тенге, HALF_UP"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleRoundingPolicy2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Политика округления пакета: до тенге, HALF_UP"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleRoundingStage2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Округление применяется один раз к итоговой сумме налога: политика пакета, а не норма Кодекса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyScaleRoundingStage2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Округление применяется один раз к итоговой сумме налога: политика пакета, а не норма Кодекса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTaxAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Налог на имущество физических лиц по Кодексу 2017 года равен сумме, исчисленной по шкале стоимости объектов налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 1 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 1 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 1 начинается со стоимости 0 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 1 начинается со стоимости 0 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 1 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 1 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. К части стоимости строки 1 (до 2 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01Rate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. К части стоимости строки 1 (до 2 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01Upto2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 1 кончается на стоимости 2000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier01Upto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 1 кончается на стоимости 2000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 2 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 2 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 2 начинается со стоимости 2000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 2 начинается со стоимости 2000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 2 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 2 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. К части стоимости строки 2 (свыше 2 000 000 до 4 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02Rate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. К части стоимости строки 2 (свыше 2 000 000 до 4 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02Upto2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 2 кончается на стоимости 4000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier02Upto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 2 кончается на стоимости 4000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 3 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 3 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 3 начинается со стоимости 4000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 3 начинается со стоимости 4000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 3 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 3 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. К части стоимости строки 3 (свыше 4 000 000 до 6 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03Rate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. К части стоимости строки 3 (свыше 4 000 000 до 6 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03Upto2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 3 кончается на стоимости 6000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier03Upto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 3 кончается на стоимости 6000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 4 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 4 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 4 начинается со стоимости 6000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 4 начинается со стоимости 6000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 4 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. 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Строка 4 кончается на стоимости 8000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier04Upto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 4 кончается на стоимости 8000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier05BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 5 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier05BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. 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Строка 6 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier06BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 6 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier06From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 6 начинается со стоимости 10000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier06From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 6 начинается со стоимости 10000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier06Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 6 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier06Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 6 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier06Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. 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Строка 6 кончается на стоимости 12000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 7 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 7 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 7 начинается со стоимости 12000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 7 начинается со стоимости 12000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 7 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 7 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. К части стоимости строки 7 (свыше 12 000 000 до 14 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07Rate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. К части стоимости строки 7 (свыше 12 000 000 до 14 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07Upto2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 7 кончается на стоимости 14000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier07Upto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 7 кончается на стоимости 14000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 8 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. 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Строка 8 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 8 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. К части стоимости строки 8 (свыше 14 000 000 до 16 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier08Rate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. 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Строка 12 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier12BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 12 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier12From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 12 начинается со стоимости 75000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier12From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. 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Строка 13 начинается со стоимости 100000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 13 начинается со стоимости 100000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 13 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 13 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. К части стоимости строки 13 (свыше 100 000 000 до 150 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13Rate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. К части стоимости строки 13 (свыше 100 000 000 до 150 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13Upto2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 13 кончается на стоимости 150000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier13Upto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 13 кончается на стоимости 150000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 14 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 14 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 14 начинается со стоимости 150000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 14 начинается со стоимости 150000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 14 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 14 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. К части стоимости строки 14 (свыше 150 000 000 до 350 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14Rate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. К части стоимости строки 14 (свыше 150 000 000 до 350 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14Upto2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 14 кончается на стоимости 350000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier14Upto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 14 кончается на стоимости 350000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 15 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 15 ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 15 начинается со стоимости 350000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 15 начинается со стоимости 350000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 15 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 15 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. К части стоимости строки 15 (свыше 350 000 000 до 450 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15Rate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. К части стоимости строки 15 (свыше 350 000 000 до 450 000 000 тенге включительно) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15Upto2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 15 кончается на стоимости 450000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier15Upto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 15 кончается на стоимости 450000000 тенге, и сама эта величина в строку включена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16BoundKind2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 16 сверху не ограничена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16BoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 16 сверху не ограничена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16From2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 16 начинается со стоимости 450000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16From2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 16 начинается со стоимости 450000000 тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16Of2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. Строка 16 принадлежит шкале налога на имущество физических лиц Кодекса 2017 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16Of2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. Строка 16 принадлежит шкале налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16Rate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531 пункт 1. К части стоимости строки 16 (свыше 450 000 000 тенге) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualPropertyTier16Rate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602 пункт 1. К части стоимости строки 16 (свыше 450 000 000 тенге) применяется ставка этой строки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualRecognizedResident2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 217 пункт 1 подпункт 1). Физическое лицо признаётся резидентом Республики Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualWithholdingPaymentMonthEnd2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 440 пункт 4. Месяц, в котором осуществлена выплата дохода, оканчивается последним своим днём"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualWithholdingTaxRemittanceDeadline2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 440 пункт 4. Налоговый агент перечисляет индивидуальный подоходный налог по выплаченным доходам не позднее двадцати пяти календарных дней после окончания месяца, в котором была осуществлена выплата дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IndividualWithholdingTaxWithholdingDeadline2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 440 пункт 3. Удержание индивидуального подоходного налога производится налоговым агентом не позднее дня выплаты дохода, подлежащего налогообложению у источника выплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InsuranceOrgInfoDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 17. Сведения представляются в течение тридцати рабочих дней со дня получения запроса налогового органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InsuranceOrgInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 17. Страховые (перестраховочные) организации, страховые брокеры обязаны представлять сведения по заключённым физическими лицами договорам страхования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InsuranceOrganization2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 249. Страховая, перестраховочная организация вправе отнести на вычеты перечисленные расходы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InsurancePremiumAndGuaranteeContribution2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 256. Страховые премии и взносы участников систем гарантирования относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InsuranceReinsuranceIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 231. Доходы страховой, перестраховочной организации по договорам страхования, перестрахования признаются"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IntellectualPropertyDutyExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 620. Каждое основание закрытого перечня освобождает действие органа интеллектуальной собственности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InternationalTransportExemptionTreatyApplication2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 669. Порядок применения международного договора в отношении освобождения от налогообложения доходов нерезидента от оказания услуг по международной перевозке через постоянное учреждение"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentAgreementGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 712-1. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentAgreementObligationReduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 712-3. Порядок уменьшения налоговых обязательств от суммы фактических затрат налогоплательщика"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentAgreementTaxation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 712-2. Налогообложение лиц, заключивших соглашение об инвестициях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentObligationsAgreementGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 712-4. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentObligationsAgreementTaxation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 712-5. Налогообложение лиц, заключивших соглашение об инвестиционных обязательствах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentPriorityProjectGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 711. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentPriorityProjectTaxation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 712. Налогообложение организаций, реализующих инвестиционные приоритетные проекты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentTaxCredit2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 49-1. Инвестиционный налоговый кредит"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentTaxCreditConditions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 51-1. Условия предоставления инвестиционного налогового кредита"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvestmentTaxPreference2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 274. Инвестиционные налоговые преференции применяются по выбору налогоплательщика к объектам преференций"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvoiceIssuanceRequestDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 412 пункт 14. Получатель товаров, работ, услуг вправе в течение ста восьмидесяти календарных дней с даты совершения поставщиком оборота по реализации обратиться к поставщику с требованием выписать счёт-фактуру"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvoicePaperEntryAfterErrorFixDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 412 пункт 2. После устранения технических ошибок счёт-фактура, выписанный на бумажном носителе, вводится в информационную систему электронных счетов-фактур в течение пятнадцати календарных дней с даты устранения технических ошибок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#InvoicePaperEntryAfterRestrictionDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 412 пункт 2-1. Счёт-фактура, выписанный на бумажном носителе при ограничении выписки в информационной системе электронных счетов-фактур, вводится в эту систему в течение пятнадцати календарных дней с даты отмены ограничения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnAgentBasedReconciliationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 111. Порядок проведения сверки по индивидуальному подоходному налогу на основе сведений налоговых агентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDeductionConfirmationReconciliation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 112. Порядок проведения сверки по индивидуальному подоходному налогу для подтверждения суммы налоговых вычетов по расходам на образование, медицину, погашение вознаграждения по ипотечным жилищным займам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendLowerRate","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"нижняя ставка ИПН с дивидендов"}],"name":"IpnDividendLowerRate","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IpnDividendLowerRate/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendLowerTierBoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Первая строка ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendLowerTierFrom2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Первая строка начинается с нуля"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendLowerTierOf2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Первая строка принадлежит шкале дивидендов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendLowerTierRate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Первая строка облагается по ставке пять процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendLowerTierUpto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Первая строка кончается на 230 000-кратном месячном расчётном показателе, и сам он в неё включён"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendScaleFloor2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Шкала применяется к доходу начиная с нуля"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendScaleMode2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Ставка каждой строки применяется к своей части дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendScaleRoundingPolicy2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Политика округления пакета: до тенге, HALF_UP"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendScaleRoundingStage2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Округление применяется один раз к исчисленной сумме: политика пакета, а не норма Кодекса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendUpperTierBoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Вторая строка сверху не ограничена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendUpperTierFrom2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Вторая строка начинается там, где кончается первая"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendUpperTierOf2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Вторая строка принадлежит шкале дивидендов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnDividendUpperTierRate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 3. Вторая строка облагается по ставке пятнадцать процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeLowerTierBoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Первая строка ограничена сверху"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeLowerTierFrom2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Первая строка начинается с нуля"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeLowerTierOf2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Первая строка принадлежит шкале дохода работника"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeLowerTierRate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Первая строка облагается по ставке десять процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeLowerTierUpto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Первая строка кончается на 8500-кратном месячном расчётном показателе, и сам он в неё включён"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeScaleFloor2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Шкала применяется к облагаемому доходу начиная с нуля"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeScaleMode2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Ставка каждой строки применяется к своей части дохода, а не ко всей сумме"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeScaleRoundingPolicy2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Политика округления пакета: до тенге, HALF_UP"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeScaleRoundingStage2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Округление применяется один раз к исчисленной нарастающим итогом сумме: политика пакета, а не норма Кодекса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeUpperTierBoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Вторая строка сверху не ограничена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeUpperTierFrom2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Вторая строка начинается там, где кончается первая"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeUpperTierOf2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. Вторая строка принадлежит шкале дохода работника"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEmployeeUpperTierRate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 1. 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Первая строка принадлежит шкале предпринимательского дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEntrepreneurLowerTierRate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 4. Первая строка облагается по ставке десять процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEntrepreneurLowerTierUpto2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 4. Первая строка кончается на 230 000-кратном месячном расчётном показателе, и сам он в неё включён"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEntrepreneurScaleFloor2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 4. 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Ставка каждой строки применяется к своей части дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEntrepreneurScaleRoundingPolicy2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Политика округления пакета: до тенге, HALF_UP"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEntrepreneurScaleRoundingStage2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Округление применяется один раз к исчисленной сумме: политика пакета, а не норма Кодекса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEntrepreneurUpperTierBoundKind2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 4. Вторая строка сверху не ограничена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEntrepreneurUpperTierFrom2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 4. Вторая строка начинается там, где кончается первая"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEntrepreneurUpperTierOf2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 4. Вторая строка принадлежит шкале предпринимательского дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnEntrepreneurUpperTierRate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 363 подпункт 4. Вторая строка облагается по ставке пятнадцать процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnExcessBankRefund2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 113 пункт 5. Возврат суммы превышения по ИПН на банковский счёт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnExcessDebtPriorityOffset2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 113 пункт 2. Зачёт суммы превышения по ИПН в счёт погашения налоговой задолженности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnExcessFuturePaymentOffset2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 113 пункт 4. Зачёт суммы превышения по ИПН в счёт предстоящих платежей"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnLowerRate","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"нижняя ставка индивидуального подоходного налога"}],"name":"IpnLowerRate","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IpnLowerRate/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IpnReconciliation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 110. Сверка по индивидуальному подоходному налогу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnReconciliationGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 109. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnSocialTaxDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 358. Декларация по индивидуальному подоходному налогу и социальному налогу представляется не позднее 15 числа второго месяца, следующего за отчётным периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnSpecialIncomeThresholdMultiple","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"кратность МРП для специальной шкалы ИПН"}],"name":"IpnSpecialIncomeThresholdMultiple","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IpnSpecialIncomeThresholdMultiple/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IpnSpecialIncomeThresholdMultiple/definition","kind":"function_decl","labels":[],"package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"v0","labels":[],"type":{"name":"urn:law:std#Date"}}]},{"id":"urn:kz:corpus:clir:income-tax#IpnSpecialIncomeThresholdMultiple/value/urn%3Akz%3Acorpus%3Aclir%3Aincome-tax%3Aparam%3Aipn-special-income-threshold-multiple%23tc2025","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"порог шкалы дивидендов и предпринимательского дохода — двести тридцать тысяч МРП"}],"name":"value_urn%3Akz%3Acorpus%3Aclir%3Aincome-tax%3Aparam%3Aipn-special-income-threshold-multiple%23tc2025","package":"urn:kz:corpus:clir:income-tax","parameters":[],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IpnSpecialIncomeThresholdMultiple/value/urn%3Akz%3Acorpus%3Aclir%3Aincome-tax%3Aparam%3Aipn-special-income-threshold-multiple%23tc2025/definition","kind":"function_decl","labels":[],"package":"urn:kz:corpus:clir:income-tax","parameters":[]},{"id":"urn:kz:corpus:clir:income-tax#IpnTransitional2025Provisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 781. Переходные положения по исчислению, удержанию и уплате индивидуального подоходного налога с 1 января 2025 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#IpnUpperRate","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"верхняя ставка индивидуального подоходного налога"}],"name":"IpnUpperRate","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IpnUpperRate/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IpnUpperThresholdMultiple","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"кратность МРП для порога верхней ступени ИПН"}],"name":"IpnUpperThresholdMultiple","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#IpnUpperThresholdMultiple/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IpnUpperThresholdMultiple/definition","kind":"function_decl","labels":[],"package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"v0","labels":[],"type":{"name":"urn:law:std#Date"}}]},{"id":"urn:kz:corpus:clir:income-tax#IpnUpperThresholdMultiple/value/urn%3Akz%3Acorpus%3Aclir%3Aincome-tax%3Aparam%3Aipn-upper-threshold-multiple%23tc2025","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"порог верхней ступени ИПН — восемь тысяч пятьсот месячных расчётных показателей"}],"name":"value_urn%3Akz%3Acorpus%3Aclir%3Aincome-tax%3Aparam%3Aipn-upper-threshold-multiple%23tc2025","package":"urn:kz:corpus:clir:income-tax","parameters":[],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:income-tax#IpnUpperThresholdMultiple/value/urn%3Akz%3Acorpus%3Aclir%3Aincome-tax%3Aparam%3Aipn-upper-threshold-multiple%23tc2025/definition","kind":"function_decl","labels":[],"package":"urn:kz:corpus:clir:income-tax","parameters":[]},{"id":"urn:kz:corpus:clir:income-tax#JointActivityImplementation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 199. Осуществление совместной деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#JointActivitySubsoilUsers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 200. Особенности осуществления совместной деятельности недропользователями"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#JointEntrepreneurshipObligation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 198. Особенности исполнения налогового обязательства при совместном предпринимательстве"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LaborImmigrantPrepaymentTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 642 пункт 1. Предварительный ИПН трудового иммигранта исчисляется за каждый месяц разрешения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LaborImmigrantResidentIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 642. Доход трудового иммигранта-резидента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandGrantFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 559 пункт 1 абзац 2. Плата за предоставление земельного участка"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandPlotFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 564. Порядок исчисления и уплаты платы по земельным участкам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandPlotFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 560. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandPlotFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 563. Ставки платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandPlotFeeTaxObject2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 561. Объект обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandPlotFeeTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 562. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandPlotFeeTaxReporting2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 565. Налоговая отчетность"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandSteppeBonitetOneTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 503. Налог за степную землю с баллом бонитета один равен площади, умноженной на ставку за гектар"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxAgriculturalIndividualRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 504. Базовые налоговые ставки на земли сельскохозяйственного назначения, предоставленные физическим лицам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxAgriculturalRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 503. Базовые налоговые ставки на земли сельскохозяйственного назначения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxBase2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 502. Налоговая база земельного налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxCalculationGeneral2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 511. Общий порядок исчисления и уплаты земельного налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxCalculationLegalAndEntrepreneur2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 512. Порядок исчисления и сроки уплаты налога юридическими лицами и индивидуальными предпринимателями"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 497. Общие положения земельного налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxIndustrialRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 506. Базовые налоговые ставки на земли промышленности, транспорта, связи, обороны и иного несельскохозяйственного назначения, расположенные вне населённых пунктов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxIndustrialSettlementRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 507. Налоговые ставки на земли промышленности, расположенные в черте населённых пунктов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 500. Объект налогообложения земельным налогом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxObjectSpecialCases2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 501. Определение объекта налогообложения в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 515. Налоговый период по земельному налогу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxProtectedForestWaterRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 508. Налоговые ставки на земли особо охраняемых природных территорий, лесного фонда и водного фонда"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxRateAdjustment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 510. Корректировка базовых налоговых ставок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxReporting2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 516. Налоговая отчётность по земельному налогу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxSettlementRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 505. Базовые налоговые ставки на земли населённых пунктов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxSpecialCasesCalculation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 513. Особенности исчисления, уплаты налога и представления отчётности по налогу в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxSpecialPurposeRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 509. Налоговые ставки на земельные участки, выделенные под автостоянки (паркинги), автозаправочные станции, занятые под казино, а также не используемые в соответствующих целях или используемые с нарушением законодательства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 498. Плательщики земельного налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LandTaxpayerSpecialCases2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 499. Определение плательщика в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LargeFamilyDeduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 347. Налоговый вычет для многодетной семьи применяется в совокупности на обоих родителей в размере не более 282-кратного месячного расчётного показателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LargeTaxpayerMonitoring2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 130. Мониторинг крупных налогоплательщиков"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LargeTaxpayerMonitoringProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 132. Порядок проведения мониторинга крупных налогоплательщиков"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LatePaymentPenalty2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 117. Пеня на не уплаченную в срок сумму налогов и платежей в бюджет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LegalEntityRecognizedResident2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 217 пункт 1 подпункт 2). Юридическое лицо признаётся резидентом Республики Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LicenseActivityKind2025","kind":"type_decl","labels":[{"language":"ru-KZ","status":"official","text":"вид, включённый в перечень пункта 4 статьи 616, для которого установлена ставка сбора"}],"name":"LicenseActivityKind2025","package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#LicenseFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 558. Порядок исчисления и уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LicenseFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 555. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LicenseFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 556. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LicenseFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 557. Ставки платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LiquidatedLegalEntityTaxObligation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 58. Исполнение налогового обязательства ликвидируемого юридического лица, а также при прекращении деятельности в Республике Казахстан структурного подразделения, постоянного учреждения юридического лица-нерезидента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LiquidationFundExcessIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 236. Доход от превышения отчислений в фонд ликвидации последствий разработки месторождений над фактическими расходами признаётся"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LiquidationReorganizationGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 57. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LocalExecutiveTransportTicketReportRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 22. Местные исполнительные органы не позднее 20 числа месяца, следующего за отчётным кварталом, представляют в налоговые органы отчёт об использовании налогоплательщиками билетов в части оказания услуг населению по перевозкам в общественном городском транспорте"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LongTermContract2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 282. Контракт на производство, установку, строительство, не завершённый в пределах налогового периода, признаётся долгосрочным"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LongTermDerivativeIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 279. Доход по производному финансовому инструменту с длительным сроком исполнения определяется как превышение поступлений над расходами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Loss2017CarriedForward","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 300. Убытки от предпринимательской деятельности переносятся на последующие десять лет включительно"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#LumpSumPensionPayoutWithholding2017Administered","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 353-1. Индивидуальный подоходный налог с единовременной пенсионной выплаты исчисляется и удерживается по особым правилам настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ManagementExpenseDeductionProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 662. Порядок отнесения на вычеты управленческих и общеадминистративных расходов юридического лица-нерезидента в целях налогообложения доходов из источников в Республике Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MediatorTaxableIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 365. Налогооблагаемый доход профессионального медиатора — доходы от его деятельности за вычетом профессиональных вычетов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MedicalDeduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 350. Налоговый вычет на медицину применяется в размере не более 118-кратного месячного расчётного показателя за календарный год"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MergerAcquisitionSpinOffTaxObligation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 62. Исполнение налогового обязательства при реорганизации юридического лица путём слияния, присоединения, выделения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetCommonMineralsRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 748. Ставки налога на добычу полезных ископаемых"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetCommonMineralsTaxObject2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 747. Объект обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 736. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetHydrocarbonCalculationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 742. Порядок исчисления налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetHydrocarbonRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 743. Ставки налога на добычу полезных ископаемых"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetHydrocarbonTaxBase2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 740. Налоговая база"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetHydrocarbonTaxObject2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 739. Объект обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetHydrocarbonValueDeterminationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 741. Порядок определения стоимости углеводородов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetMineralRawMaterialRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746. Ставки налога на добычу полезных ископаемых"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetMineralRawMaterialTaxBase2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 745. Налоговая база"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetMineralRawMaterialTaxObject2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 744. Объект обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetPayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 738. Плательщики"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetPaymentDeadline2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 750. Сроки уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetPaymentSpecifics2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 737. Особенности уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetTaxDeclaration2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 751. Налоговая декларация"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MetTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 749. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineLiquidation2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 252. Расходы на ликвидацию последствий разработки месторождений и отчисления в ликвидационный фонд относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralExtractionTaxAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746. Налог на добычу полезных ископаемых на минеральное сырье равен произведению стоимости и ставки, округленному до тенге"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateAluminum2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «алюминий» облагается по ставке 0.38 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateBarite2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «барит» облагается по ставке 4.5 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateBorates2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «бораты, в том числе борный ангидрит» облагается по ставке 3.5 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateChromeOre2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «хромовая руда (концентрат)» облагается по ставке 21.06 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateChromeTitaniumGroup2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «хром, титан, магний, кобальт, вольфрам, висмут, сурьма, ртуть, мышьяк и другие» облагается по ставке 7.8 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateCokingCoalAnthracite2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «уголь каменный коксующийся, антрацит» облагается по ставке 4.05 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateCopper2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «медь» облагается по ставке 8.55 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateFluorite2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «флюориты» облагается по ставке 3 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateGallium2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «галлий» облагается по ставке 1 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateGoldSilver2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «золото, серебро» облагается по ставке 7.5 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateGraphite2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «графит и другие» облагается по ставке 3.5 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateGypsum2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «гипс» облагается по ставке 5.6 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateIronOre2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «железная руда (концентрат)» облагается по ставке 3.64 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateLead2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «свинец» облагается по ставке 10.4 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateLithiumBerylliumGroup2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «литий, бериллий, тантал, стронций» облагается по ставке 7.7 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateManganeseIronOre2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «марганцевая, железо-марганцевая руда (концентрат)» облагается по ставке 3.25 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateNickel2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «никель» облагается по ставке 7.8 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateNiobiumLanthanumGroup2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «ниобий, лантан, церий, цирконий» облагается по ставке 7.7 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateOrnamentalStonesGroup2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «нефрит, яшма, жадеит, лазурит, радонит, малахит, авантюрин, агат, горный хрусталь, розовый кварц, бирюза, диоптаз, халцедон и другие» облагается по ставке 3.5 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateOtherCoalLigniteOilShale2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «уголь каменный (кроме коксующегося и антрацита), бурый уголь, горючие сланцы» облагается по ставке 2.7 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateOtherNonmetallicMineral2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «прочее нерудное минеральное сырье, не являющееся общераспространенным полезным ископаемым» облагается по ставке 4.7 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRatePhosphorites2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «фосфориты» облагается по ставке 4 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRatePlatinumPalladium2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «платина, палладий» облагается по ставке 6.5 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRatePotashSalts2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «калийные и калийно-магниевые соли» облагается по ставке 6 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRatePreciousStonesGroup2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «алмаз, рубин, сапфир, изумруд, гранат, александрит, красная (благородная) шпинель, эвклаз, топаз, аквамарин и другие» облагается по ставке 12 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateRadiumThorium2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «радий, торий» облагается по ставке 5 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateRareEarthGroup2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «празеодим, неодим, прометий, самарий, европий, гадолиний, тербий, диспрозий, гольмий, эрбий, тулий, иттербий, лютений, иттрий» облагается по ставке 6 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateScandiumGermaniumGroup2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «скандий, германий, рубидий, цезий, кадмий, индий, талий, гафний, рений, осмий» облагается по ставке 6 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateSeleniumTelluriumMolybdenum2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «селен, теллур, молибден» облагается по ставке 7 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateShungite2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «шунгит» облагается по ставке 2 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateSulfur2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «сера» облагается по ставке 6 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateTalc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «тальк» облагается по ставке 2 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateTechnicalStonesGroup2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «алмазы технические, агат, корунд, циркон, яшма, серпентинит, асбест, слюда и другие» облагается по ставке 2 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateTin2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «олово» облагается по ставке 3.9 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateUranium2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «уран (извлеченный из продуктивных растворов, шахтный метод)» облагается по ставке 9 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateVanadium2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «ванадий» облагается по ставке 5.2 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateWollastonite2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «воластанит» облагается по ставке 3.5 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MineralRateZinc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 746 пункт 1 подпункт 1. Вид сырья «цинк» облагается по ставке 10.5 процента(ов)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MiningPoolDistributionReportDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 26. Сведения представляются не позднее 25 числа месяца, следующего за месяцем представления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MiningPoolDistributionReportRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 26. Цифровой майнинговый пул ежемесячно представляет в уполномоченный орган сведения о распределённых им цифровых активах между лицами, осуществляющими деятельность по цифровому майнингу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MiningPoolReportMonthEnd2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 26. Месяц представления сведений оканчивается последним своим днём"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MissingPersonTaxObligationExecution2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 46. Исполнение налогового обязательства физического лица, признанного безвестно отсутствующим"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MobileSourceFuel2025","kind":"type_decl","labels":[{"language":"ru-KZ","status":"official","text":"вид использованного топлива передвижного источника, для которого статья 639 пункт 6 Кодекса 2025 года устанавливает ставку платы за тонну топлива"}],"name":"MobileSourceFuel2025","package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#MobileSourcePaymentTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 4. Базовая сумма платы за выбросы от передвижного источника равна ставке за тонну топлива, умноженной на объём использованного топлива (коэффициенты статьи 577 не применены)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MobileSourceRateDieselFuel2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 6 подпункт 2. Ставка платы за 1 тонну использованного топлива вида «дизельное топливо» составляет 0,45-кратный размер месячного расчетного показателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MobileSourceRateDieselFuelTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 4 подпункт 2. Ставка платы за 1 тонну использованного топлива вида «дизельное топливо» составляет 0,45-кратный размер месячного расчетного показателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MobileSourceRateLiquefiedCompressedGasOrKerosene2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 6 подпункт 3. Ставка платы за 1 тонну использованного топлива вида «сжиженный, сжатый газ, керосин» составляет 0,24-кратный размер месячного расчетного показателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MobileSourceRateLiquefiedCompressedGasOrKeroseneTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 4 подпункт 3. Ставка платы за 1 тонну использованного топлива вида «сжиженный, сжатый газ, керосин» составляет 0,24-кратный размер месячного расчетного показателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MobileSourceRateUnleadedGasoline2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 639 пункт 6 подпункт 1. Ставка платы за 1 тонну использованного топлива вида «неэтилированный бензин» составляет 0,33-кратный размер месячного расчетного показателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MobileSourceRateUnleadedGasolineTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 4 подпункт 1. Ставка платы за 1 тонну использованного топлива вида «неэтилированный бензин» составляет 0,33-кратный размер месячного расчетного показателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MortgageInterestDeduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 351. Налоговый вычет по вознаграждениям по ипотечным жилищным займам применяется в размере не более 118-кратного месячного расчётного показателя за календарный год"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MultipleEntryVisaDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 613 подпункт 1. Многократная виза облагается в размере 30 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#MutualAgreementProcedure2017Started","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 221. Процедура взаимного согласования начинается по заявлению лица"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NationalBankExchangeOfficeInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 11. Территориальные подразделения Национального Банка обязаны не позднее 25 числа месяца, следующего за кварталом, представлять налоговым органам сведения по обменным пунктам юридических лиц, действующих на основании лицензии на обменные операции"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NegativeExchangeDifference2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 262. Превышение суммы отрицательной курсовой разницы над положительной подлежит вычету"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NetPay2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"По Кодексу 2017 года чистая сумма работника равна начисленному доходу за вычетом удержанных социальных платежей и индивидуального подоходного налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#NonAgentIndividualIncomeExemption2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 671. Порядок применения международного договора в отношении освобождения от налогообложения доходов физического лица-нерезидента, полученных от лиц, не являющихся налоговыми агентами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonIncomeBenefit2017Excluded","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 319 пункт 2. Перечисленные виды выгоды физического лица не рассматриваются в качестве его дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NondeductibleExpense2017Excluded","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 264. Перечисленные затраты не подлежат вычету"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonprofitOrganization2017Taxed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 289. Доходы некоммерческой организации по перечню настоящей статьи исключаются из совокупного годового дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainInfoReceivedMonthEnd2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 650 пункт 14 часть первая. Месяц, в котором юридическое лицо-резидент, являющееся недропользователем, получило сведения, указанные в пункте 6 настоящей статьи, оканчивается последним своим днём"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainTaxPaymentByInfoDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 650 пункт 14 часть первая. Юридическое лицо-резидент, являющееся недропользователем, при неприменении налоговым агентом (налогоплательщиком) положений пунктов 12 и 13 настоящей статьи вправе самостоятельно уплатить подоходный налог за нерезидента не позднее двадцати пяти календарных дней после окончания месяца, в котором получены сведения, указанные в пункте 6 настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainTaxRemittanceBySumDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 650 пункт 13 часть первая. Юридическое лицо-резидент, являющееся недропользователем, перечисляет в бюджет полученную сумму подоходного налога не позднее двадцати пяти календарных дней после окончания месяца, в котором такая сумма получена"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainTaxSumReceivedMonthEnd2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 650 пункт 13 часть первая. Месяц, в котором юридическое лицо-резидент, являющееся недропользователем, получило сумму подоходного налога от налогового агента (налогоплательщика), оканчивается последним своим днём"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentCapitalGainWithholding2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 650. Исчисление, удержание и перечисление налога с доходов от прироста стоимости при реализации имущества, находящегося в Республике Казахстан, и акций, долей участия, связанных с недропользованием в Республике Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentIncomeAndPropertyDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 659. Представление декларации о доходах и имуществе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentIncomeAndTaxCertificate2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 676. Справка о суммах полученных доходов из источников в Республике Казахстан и удержанных (уплаченных) налогов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentIndividualExemptIncome2017Exempted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 654. Доходы физического лица-нерезидента, освобождаемые от налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentIndividualSpecialCasesCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 658. Порядок исчисления и уплаты индивидуального подоходного налога с доходов физического лица-нерезидента в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentIndividualWithholdingCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 655. Порядок исчисления, удержания и перечисления индивидуального подоходного налога по доходам, подлежащим налогообложению у источника выплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentIpnSocialTaxDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 657. Представление декларации по индивидуальному подоходному налогу и социальному налогу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentNotInPreferentialTaxState2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 2. Получатель дохода, чьё государство регистрации квалифицировано и в перечень государств с льготным налогообложением не включено, не является лицом, зарегистрированным в таком государстве"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentRefundDecisionAppeal2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 674. Порядок обжалования решения по результатам рассмотрения заявления нерезидента и вынесения решения по результатам рассмотрения жалобы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentRefundThematicAuditSpecifics2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 153. Особенности проведения тематических проверок налогоплательщиков, являющихся налоговыми агентами, по вопросу подтверждения предъявленного нерезидентом к возврату подоходного налога из бюджета в связи с применением положений международного договора, регулирующего вопросы избежания двойного налогообложения и предотвращения уклонения от уплаты налогов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentRegistrationSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 76. Особенности регистрации нерезидента в качестве налогоплательщика"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentSourceIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 644. Доходы нерезидента из источников в Республике Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentStatus2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 219. Лицо, не являющееся резидентом, признаётся нерезидентом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentTaxRefundApplicationProcedure2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 672. Порядок представления нерезидентом заявления на возврат уплаченного подоходного налога из бюджета на основании международного договора"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentTaxRefundReviewProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 673. Порядок рассмотрения заявления нерезидента и принятия решения по результатам рассмотрения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentTaxReporting2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 648. Представление налоговой отчётности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentTaxReportingSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 649. Особенности представления налоговой отчётности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 645. Порядок исчисления и удержания корпоративного подоходного налога у источника выплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingCalculationDeductedDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 645 пункт 1 подпункт 2). Исчисление и удержание корпоративного подоходного налога у источника выплаты по начисленным, но невыплаченным доходам, отнесённым на вычеты, производится не позднее срока, установленного пунктом 1 статьи 315 настоящего Кодекса для представления декларации по корпоративному подоходному налогу, — не позднее 31 марта года, следующего за отчётным налоговым периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingCalculationPaidDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 645 пункт 1 подпункт 1). Исчисление и удержание корпоративного подоходного налога у источника выплаты по начисленным и выплаченным доходам производится не позднее дня выплаты доходов нерезиденту"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646. Ставки подоходного налога у источника выплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateCapitalGain2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 1 подпункт 5. Доходы от прироста стоимости облагаются по ставке пятнадцать процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateDividend2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 1 подпункт 5. Дивиденды облагаются по ставке пятнадцать процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateGeneral2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 1 подпункт 1. Доходы статьи 644, кроме подпунктов 2)–5), облагаются у источника выплаты по ставке двадцать процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateInternationalTransport2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 1 подпункт 4. Доходы от оказания услуг по международной перевозке облагаются по ставке пять процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateOffshore2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 2. Доходы статьи 644, выплачиваемые лицу, зарегистрированному в государстве с льготным налогообложением, облагаются по ставке двадцать процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateRemuneration2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 1 подпункт 5. Вознаграждения, включая вознаграждения по кредитам (займам) и долговым ценным бумагам, облагаются по ставке пятнадцать процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateRiskInsurancePremium2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 1 подпункт 2. Страховые премии по договорам страхования рисков облагаются по ставке пятнадцать процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateRiskReinsurancePremium2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 1 подпункт 3. Страховые премии по договорам перестрахования рисков облагаются по ставке пять процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateRoyalty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 1 подпункт 5. Роялти облагается по ставке пятнадцать процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRateSubsoilEntity2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646 пункт 3. Доходы от прироста стоимости акций (долей) и дивиденды юридических лиц подпункта 6) пункта 1 статьи 293 облагаются по ставке пять процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingRemittance2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 647. Порядок и сроки перечисления корпоративного подоходного налога у источника выплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithholdingTaxAmountFromRate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 646. Сумма подоходного налога у источника выплаты равна произведению определённой ставки и суммы дохода нерезидента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NonresidentWithoutPe2017Taxed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 309. Доходы нерезидента без постоянного учреждения облагаются в порядке главы 72"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB003Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B003 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB005Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B005 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB01Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B01 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB02Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B02 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB05Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B05 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB07Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B07 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB10Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B10 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB1Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B1 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB2Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B2 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB3Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B3 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB5Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B5 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryBandB7Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Нотариальная пошлина группы B7 вычисляется как датированная кратность МРП за число единиц действия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryDutyExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 617. Каждое основание закрытого перечня освобождает соответствующее нотариальное действие"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryFixedBandSelected2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. Вид нотариального действия выбирает строку закрытой таблицы ставок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryInfoSubmissionRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 13. Нотариус обязан представлять в уполномоченный орган сведения по физическим лицам о сделках и договорах по имуществу, свидетельствах о праве на наследство, иных сделках сверх порога и договорах займа (форма, порядок и сроки Кодексом не названы — устанавливаются уполномоченным органом)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryRuralLegalEntity2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. сельская недвижимость с участием юридического лица: выбрана ставка B1"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryRuralOther2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. сельская недвижимость для иных лиц: выбрана ставка B07"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryRuralRelative2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. сельская недвижимость между близкими родственниками: выбрана ставка B05"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryTaxableIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 362. Налогооблагаемый доход частного нотариуса — доходы от нотариальной деятельности за вычетом профессиональных вычетов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryUrbanLegalEntity2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. городская недвижимость с участием юридического лица: выбрана ставка B10"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryUrbanMortgage2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. городская недвижимость, приобретаемая за счет ипотечного жилищного займа: выбрана ставка B2"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryUrbanOtherHigh2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. городская недвижимость свыше 30 МРП для иных лиц: выбрана ставка B7"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryUrbanOtherLow2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. городская недвижимость до 30 МРП для иных лиц: выбрана ставка B3"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryUrbanRelativeHigh2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. городская недвижимость свыше 30 МРП между близкими родственниками: выбрана ставка B5"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryUrbanRelativeLow2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. городская недвижимость до 30 МРП между близкими родственниками: выбрана ставка B1"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryVehicleLegalEntity2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. отчуждение автомототранспорта с участием юридического лица: выбрана ставка B7"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryVehicleOther2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. отчуждение автомототранспорта для иных лиц: выбрана ставка B5"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#NotaryVehicleRelative2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 611. отчуждение автомототранспорта между близкими родственниками: выбрана ставка B2"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ObligationAccountingGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 97. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ObligationNotificationGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 114. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ObligationNotificationServiceAndExecution2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 115. Порядок вручения и исполнения уведомления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OilExtractionTaxBandOne2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 743. При добыче до 250000 тонн включительно применяется первая ставка НДПИ"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OilExtractionTaxBandTwo2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 743. При добыче свыше 250000 до 500000 тонн включительно применяется вторая ставка НДПИ"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OilWorldPrice2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 741. Мировая цена нефти равна средней ежедневной котировке, умноженной на средний официальный курс"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherAssetCapitalGain2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 334. Доход от прироста стоимости при реализации прочих активов индивидуальным предпринимателем на спецрежиме признаётся облагаемым"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB01Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B01 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB025Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B025 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB02Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B02 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB035Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B035 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB05Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B05 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB114Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B114 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB125Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B125 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB12Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B12 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB137Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B137 вычисляется как датированная кратность МРП за число 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единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB5Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B5 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandB8Amount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Госпошлина за прочее действие группы B8 вычисляется как датированная кратность МРП за число единиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyBandSelected2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 614–615. Вид прочего действия выбирает строку закрытой таблицы ставок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherDutyExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 622. Каждое основание закрытого перечня освобождает соответствующее прочее действие"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherFixedAsset2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 273. Стоимостный баланс подгруппы после выбытия всех активов относится на вычеты либо признаётся убытком"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherForeignSourceIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 338. Другие доходы из источников за пределами Республики Казахстан признаются облагаемым доходом резидента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OtherTaxpayerCategory2017Taxed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 293. Прочие категории налогоплательщиков применяют особый порядок налогообложения по настоящей статье"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OutdoorAdvertisingFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 606. Порядок исчисления, уплаты и сроки уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OutdoorAdvertisingFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 603. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OutdoorAdvertisingFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 604. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OutdoorAdvertisingFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 605. Ставки платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OverpaymentOffsetWhenDebtExists2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 101 пункт 4. Зачёт излишне уплаченной суммы при наличии налоговой задолженности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#OverpaymentRefundWhenNoDebt2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 101 пункт 4. Возврат излишне уплаченной суммы при отсутствии налоговой задолженности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PaidDoubtfulObligation2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 247. Выплаченное сомнительное обязательство, ранее признанное доходом, относится на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PatentApplicationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 685. Порядок применения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PatentCostCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 686. Исчисление стоимости патента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PatentEntrepreneurReportingSuspension2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 214. Порядок приостановления (продления, возобновления) представления налоговой отчётности индивидуальным предпринимателем, применяющим специальный налоговый режим для субъектов малого бизнеса на основе патента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PayBusinessIncomeTax2017","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статья 643-1. Предприниматель обязан уплатить исчисленный по декларации ИПН в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#PayBusinessIncomeTaxDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 643-1. Предприниматель обязан уплатить исчисленный по декларации ИПН в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PayIncomePropertyTax2017","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статья 641. Физическое лицо обязано уплатить ИПН по декларации о доходах и имуществе в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#PayIncomePropertyTaxDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 641. Физическое лицо обязано уплатить ИПН по декларации о доходах и имуществе в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PaymentReconciliation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 98. Проведение сверки расчётов по налогам и платежам в бюджет, социальным платежам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PenaltyOrdinaryMultiple2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 117. Пеня обычного налогоплательщика начисляется в размере 1,25 базовой ставки Национального Банка за каждый день просрочки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PensionInsuranceDeduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 345. К доходу в виде пенсионных выплат и по договорам накопительного страхования применяется налоговый вычет в кратности месячного расчётного показателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PensionPaymentIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 326. Пенсионная выплата единого накопительного либо добровольного накопительного пенсионного фонда признаётся облагаемым доходом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishment2017DependentAgentFormed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 220 пункты 3-4. Постоянное учреждение нерезидента образуется через зависимого агента, включая дочернюю организацию"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishment2017ExhibitionFormed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 220 пункт 5. Постоянное учреждение нерезидента образуется при реализации на выставке или ярмарке свыше десяти дней"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishment2017JointActivityFormed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 220 пункт 8. Постоянное учреждение нерезидента образуется через договор о совместной деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishment2017PersonnelServicesFormed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 220 пункт 2. Постоянное учреждение нерезидента образуется при оказании услуг через персонал свыше ста восьмидесяти трёх дней"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishment2017PlaceFormed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 220 пункт 1. Постоянное учреждение нерезидента образуется через место деятельности из перечня настоящего пункта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishmentNetIncomePartialExemption2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 670. Порядок применения международного договора в отношении частичного освобождения от налогообложения чистого дохода от деятельности нерезидента в Республике Казахстан через постоянное учреждение"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishmentNetIncomeTaxation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 652. Порядок налогообложения чистого дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishmentRightsTransferTaxObligation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 63. Исполнение налогового обязательства постоянного учреждения без открытия структурного подразделения юридического лица-нерезидента при передаче им прав и обязанностей в связи с наличием места эффективного управления (места нахождения фактического органа управления) в Республике Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishmentSpecialCasesTaxation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 653. Порядок налогообложения доходов в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentEstablishmentTaxableIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 651. Определение налогооблагаемого дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermanentResidencePermitDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 613 подпункт 5. Разрешение на постоянное проживание облагается в размере 4 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermitIssuanceFee2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 550 пункт 1 подпункт 2. Сбор при выдаче разрешительных документов или их дубликатов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PermitIssuanceFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554. Ставки сборов за выдачу разрешительных документов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PledgeAgreementConditions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 52. Условия заключения договора залога имущества"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PledgeForeclosureAndGuaranteeEnforcement2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 55. Порядок обращения взыскания и реализации заложенного имущества, а также требования исполнения банковской гарантии"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PreferenceApplicationMethod2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 275. Применение преференций осуществляется методом вычета до либо после ввода объекта в эксплуатацию"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PreferenceAssetTaxAccounting2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 276. Объекты преференций учитываются отдельно от фиксированных активов в течение трёх налоговых периодов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PreliminaryAuditAct2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 157. Предварительный акт налоговой проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PreliminaryClarificationGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 134. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PreliminaryClarificationRequestProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 135. Порядок рассмотрения запроса о предоставлении предварительного разъяснения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PrimaryDocumentForms2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 202. Формы первичных учётных документов и требования по их составлению"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PrivateInvitationDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 613 подпункт 3. Оформление приглашения облагается по 0,5 МРП за каждого приглашенного"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PrivatePracticeGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 361. Общие положения о признании дохода и определении даты его признания у лица, занимающегося частной практикой"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PrivatePracticeIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 336. Доход лица, занимающегося частной практикой, признаётся облагаемым"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PrivatePracticeIncomeTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 320 пункт 1. Доход лица, занимающегося частной практикой, облагается по общей ставке десять процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PrivatePractitionerRegistration2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 79 пункт 3. Постановка лица, занимающегося частной практикой, на регистрационный учёт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PrivatePractitionerRegistrationDataAmendment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 80 подпункт 2 пункта 1. Изменение регистрационных данных лица, занимающегося частной практикой"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PrivatePractitionerRegistrationTermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 81 пункт 2. Снятие лица, занимающегося частной практикой, с регистрационного учёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ProductionShareOffsetSpecifics2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 108-1. Особенности зачёта по налоговому обязательству по доле Республики Казахстан по разделу продукции в натуральной форме"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyDisposalRestriction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 120. Ограничение в распоряжении имуществом налогоплательщика (налогового агента)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyGeneralTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 521. Общий налог на имущество юридического лица равен базе, умноженной на ставку"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 330. Перечисленные виды дохода относятся к имущественному доходу физического лица, подлежащему налогообложению"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxBaseIndividual2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 529. Налоговая база налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxBaseLegal2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 520. Налоговая база налога на имущество юридических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxCalculationIndividual2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 532. Порядок исчисления и уплаты налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxCalculationLegal2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 522. Порядок исчисления и уплаты налога на имущество юридических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxObjectIndividual2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 528. Объект налогообложения налогом на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxObjectLegal2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 519. Объект налогообложения налогом на имущество юридических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxPeriodIndividual2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 533. Налоговый период по налогу на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxPeriodLegal2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 524. Налоговый период по налогу на имущество юридических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxRateIndividual2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 531. Налоговые ставки налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxRateLegal2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 521. Налоговые ставки налога на имущество юридических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxReportingLegal2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 525. Налоговая отчётность по налогу на имущество юридических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxSpecialCasesIndividual2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 530. Исчисление и уплата налога в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxSpecialCasesLegal2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 523. Исчисление и уплата налога в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxpayerIndividual2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 526. Налогоплательщики налога на имущество физических лиц"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxpayerIndividualSpecialCases2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 527. Определение налогоплательщика в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxpayerLegal2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 517. Налогоплательщики налога на имущество юридических лиц и индивидуальных предпринимателей"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#PropertyTaxpayerLegalSpecialCases2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 518. Определение налогоплательщика в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ProportionalExpenseAllocationMethod2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 663. Метод пропорционального распределения расходов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ProportionalMethodStatementAdjustment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 664. Порядок корректировки данных финансовой отчётности юридического лица-нерезидента при применении метода пропорционального распределения расходов в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ProvisionReductionIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 232. Доход от снижения размеров созданных провизий (резервов) признаётся"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RadioSpectrumFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 596. Порядок исчисления и уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RadioSpectrumFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 593. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RadioSpectrumFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 594. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RadioSpectrumFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 595. Ставки платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RadioSpectrumFeeTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 597. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RailCarrierBalancingFee2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 255 пункт 7. Вычет расходов перевозчика грузов по временной балансирующей плате"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateBankInsurancePermit2017_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 8 подпункт 1. Ставка сбора за «Разрешение на создание или приобретение банком и (или) банковским холдингом дочерней организации» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateBankInsurancePermit2017_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 8 подпункт 2. Ставка сбора за «Разрешение на создание или приобретение страховой (перестраховочной) организацией и (или) страховым холдингом дочерней организации» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateBankInsurancePermit2017_3","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 8 подпункт 3. Ставка сбора за «Разрешение на значительное участие банка, страховой (перестраховочной) организации, банковского холдинга, страхового холдинга в капитале организаций» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateBankInsurancePermit2017_4_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 8 подпункт 4.1. Ставка сбора за согласие на приобретение статуса банковского холдинга или крупного участника банка «для физических лиц» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateBankInsurancePermit2017_4_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 8 подпункт 4.2. Ставка сбора за согласие на приобретение статуса банковского холдинга или крупного участника банка «для юридических лиц» составляет 500-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateBankInsurancePermit2017_5_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 8 подпункт 5.1. Ставка сбора за согласие на приобретение статуса страхового холдинга или крупного участника страховой (перестраховочной) организации «для физических лиц» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateBankInsurancePermit2017_5_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 8 подпункт 5.2. Ставка сбора за согласие на приобретение статуса страхового холдинга или крупного участника страховой (перестраховочной) организации «для юридических лиц» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateBankInsurancePermit2017_6","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 8 подпункт 6. Ставка сбора за «Согласие на избрание (назначение) руководящих работников банка, страховой (перестраховочной) организации, страхового брокера, филиала банка – нерезидента Республики Казахстан, филиала страховой (перестраховочной) организации – нерезидента Республики Казахстан, филиала страхового брокера – нерезидента Республики Казахстан, банковских, страховых холдингов, акционерного общества «Фонд гарантирования страховых выплат»» составляет 25-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.1. Ставка сбора за «промысловые исследования при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_10","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.10. Ставка сбора за «эксплуатация нефтегазохимических производств» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_11","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.11. Ставка сбора за «составление базовых проектных документов для месторождений углеводородов и анализ разработки месторождений углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_12","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.12. Ставка сбора за «составление технических проектных документов для месторождений углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_13","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.13. Ставка сбора за «эксплуатация магистральных трубопроводов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.2. Ставка сбора за «сейсморазведочные работы при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_3","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.3. Ставка сбора за «геофизические работы при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_4","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.4. Ставка сбора за «прострелочно-взрывные работы в скважинах при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_5","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.5. Ставка сбора за «бурение скважин на суше, на море и на внутренних водоемах при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_6","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.6. Ставка сбора за «подземный ремонт, испытание, освоение, опробование, консервация, ликвидация скважин при разведке и добыче углеводородов.» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_7","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.7. Ставка сбора за «цементация скважин при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_8","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.8. Ставка сбора за «повышение нефтеотдачи нефтяных пластов и увеличение производительности скважин при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2017_1_9","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 1.9. Ставка сбора за «работы по предотвращению и ликвидации разливов на месторождениях углеводородов на море» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.1. Ставка сбора за «промысловые исследования при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_10","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.10. Ставка сбора за «эксплуатация нефтегазохимических производств» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_11","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.11. Ставка сбора за «составление базовых проектных документов для месторождений углеводородов и анализ разработки месторождений углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_12","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.12. Ставка сбора за «составление технических проектных документов для месторождений углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_13","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.13. Ставка сбора за «эксплуатация магистральных трубопроводов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.2. Ставка сбора за «сейсморазведочные работы при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_3","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.3. Ставка сбора за «геофизические работы при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_4","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.4. Ставка сбора за «прострелочно-взрывные работы в скважинах при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_5","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.5. Ставка сбора за «бурение скважин на суше, на море и на внутренних водоемах при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_6","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.6. Ставка сбора за «подземный ремонт, испытание, освоение, опробование, консервация, ликвидация скважин при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_7","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.7. Ставка сбора за «цементация скважин при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_8","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.8. Ставка сбора за «повышение нефтеотдачи нефтяных пластов и увеличение производительности скважин при разведке и добыче углеводородов» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseActivity2025_1_9","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 1.9. Ставка сбора за «работы по предотвращению и ликвидации разливов на месторождениях углеводородов на море» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseDuplicate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 3. Ставки сбора за выдачу дубликата лицензии (при электронной подаче заявления на получение лицензии) составляют 80 процентов от ставки при выдаче лицензии"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseDuplicate2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 3. Ставка сбора за выдачу дубликата лицензии (при электронной подаче заявления на получение лицензии) составляет 80 процентов от ставки при выдаче лицензии"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseReissue2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4-1 подпункт 2. Ставка за переоформление лицензий на подвиды деятельности, указанные в пунктах 1.1 – 1.13 (при электронной подаче заявления на получение лицензии), составляет 8 процентов от ставки при выдаче лицензии"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateHydrocarbonLicenseReissue2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 5 подпункт 2. Ставка за переоформление лицензии на подвиды деятельности, указанные в пунктах 1.1 – 1.13 (при электронной подаче заявления на получение лицензии), составляет 8 процентов от ставки при выдаче лицензии"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_10","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.10. Ставка сбора за «Обращение с радиоактивными отходами» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_11","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.11. Ставка сбора за «Транспортировка, включая транзитную, ядерных материалов, радиоактивных веществ, радиоизотопных источников ионизирующего излучения, радиоактивных отходов в пределах территории Республики Казахстан» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_12","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.12. Ставка сбора за «Деятельность на территориях бывших испытательных ядерных полигонов и других территориях, загрязненных в результате проведенных ядерных испытаний» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_15","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.15. Ставка сбора за «Производство, переработка, приобретение, хранение, реализация, использование, уничтожение ядов» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_16","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.16. Ставка сбора за «Производство (формуляция) пестицидов, реализация пестицидов, применение пестицидов аэрозольным и фумигационным способами» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_17","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.17. Ставка сбора за «Нерегулярная перевозка пассажиров автобусами, микроавтобусами в междугородном межобластном, межрайонном (междугородном внутриобластном) и международном сообщениях, а также регулярная перевозка пассажиров автобусами, микроавтобусами в международном сообщении» составляет 3-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_18","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.18. Ставка сбора за «Деятельность по перевозке грузов железнодорожным транспортом» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_19","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.19. Ставка сбора за «Деятельность, связанная с оборотом наркотических средств, психотропных веществ и прекурсоров» составляет 20-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_20","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.20. Ставка сбора за «Разработка и реализация (в том числе иная передача) средств криптографической защиты информации» составляет 9-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_21","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.21. Ставка сбора за «Разработка, производство, ремонт и реализация специальных технических средств, предназначенных для проведения оперативно-розыскных мероприятий» составляет 20-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_22","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.22. Ставка сбора за «Оказание услуг по выявлению технических каналов утечки информации и специальных технических средств, предназначенных для проведения оперативно-розыскных мероприятий» составляет 20-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_23","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.23. Ставка сбора за «Выдача заключения (разрешительного документа) на ввоз на таможенную территорию Евразийского экономического союза и вывоз с таможенной территории Евразийского экономического союза специальных технических средств, предназначенных для негласного получения информации» составляет 0-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_24","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.24. Ставка сбора за «Выдача заключения (разрешительного документа) на ввоз на таможенную территорию Евразийского экономического союза и вывоз с таможенной территории Евразийского экономического союза шифровальных (криптографических) средств» составляет 0-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_25","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.25. Ставка сбора за «Проведение технического исследования на предмет отнесения товаров к средствам криптографической защиты информации и специальным техническим средствам, предназначенным для проведения оперативно-розыскных мероприятий» составляет 0-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_26","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.26. Ставка сбора за «Регистрация нотификаций о характеристиках товаров (продукции), содержащих шифровальные (криптографические) средства» составляет 0-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_27","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.27. Ставка сбора за «Разработка, производство, ремонт, приобретение и реализация боеприпасов, вооружения и военной техники, запасных частей, комплектующих изделий и приборов к ним, а также специальных материалов и оборудования для их производства, включая монтаж, наладку, модернизацию, установку, использование, хранение, ремонт и сервисное обслуживание» составляет 22-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_28","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.28. Ставка сбора за «Разработка, производство, приобретение, реализация, хранение взрывчатых и пиротехнических (за исключением гражданских) веществ и изделий с их применением» составляет 22-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_29","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.29. Ставка сбора за «Ликвидация (уничтожение, утилизация, захоронение) и переработка высвобождаемых боеприпасов, вооружения, военной техники, специальных средств» составляет 22-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_3","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.3. Ставка сбора за «Эксплуатация горных и химических производств» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_30","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.30. Ставка сбора за «Разработка, производство, ремонт, торговля, коллекционирование, экспонирование гражданского и служебного оружия и патронов к нему» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_31","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.31. Ставка сбора за «Разработка, производство, торговля, использование гражданских пиротехнических веществ и изделий с их применением» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_32","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.32. Ставка сбора за «Деятельность в сфере использования космического пространства» составляет 186-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_33","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.33. Ставка сбора за «Предоставление услуг в области связи» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_34","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.34. Ставка сбора за «Образовательная деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_35","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.35. Ставка сбора за «Деятельность по распространению теле-, радиоканалов» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_37","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.37. Ставка сбора за «Медицинская деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_38","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.38. Ставка сбора за «Фармацевтическая деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_39","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.39. Ставка сбора за «Адвокатская деятельность» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_4","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.4. Ставка сбора за «Покупка электрической энергии в целях энергоснабжения» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_40","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.40. Ставка сбора за «Нотариальная деятельность» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_41","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.41. Ставка сбора за «Деятельность по исполнению исполнительных документов» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_44","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.44. Ставка сбора за «Аудиторская деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_45","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.45. Ставка сбора за «Выполнение работ и оказание услуг в области охраны окружающей среды» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_46","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.46. Ставка сбора за «Осуществление охранной деятельности юридическими лицами» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_47","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.47. Ставка сбора за «Туроператорская деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_48","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.48. Ставка сбора за «Деятельность в области ветеринарии» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_49","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.49. Ставка сбора за «Судебно-экспертная деятельность» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_5","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.5. Ставка сбора за «Выполнение работ, связанных с этапами жизненного цикла объектов использования атомной энергии» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_50","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.50. Ставка сбора за «Осуществление научно-реставрационных работ на памятниках истории и культуры и (или) археологических работ» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_51_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.51.1. 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Ставка сбора за «Микрофинансовая деятельность» составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_54","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.54. Ставка сбора за «Операции юридических лиц, осуществляющих деятельность исключительно через обменные пункты на основании лицензии Национального Банка Республики Казахстан на обменные операции с наличной иностранной валютой» составляет 40-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_55","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.55. 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Ставка сбора за «Деятельность страхового брокера» составляет 300-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_6","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.6. Ставка сбора за «Обращение с ядерными материалами» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_60","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.60. Ставка сбора за «Актуарная деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_61","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.61. Ставка сбора за «Брокерская деятельность» составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_62","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.62. Ставка сбора за «Дилерская деятельность» составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_63","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.63. Ставка сбора за «Деятельность по управлению инвестиционным портфелем» составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_64","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.64. 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Ставка сбора за «Изыскательская деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_69","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.69. Ставка сбора за «Строительно-монтажные работы» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_7","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.7. Ставка сбора за «Обращение с радиоактивными веществами, приборами и установками, содержащими радиоактивные вещества» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_70","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.70. Ставка сбора за «Проектная деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_71","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.71. Ставка сбора за «Деятельность по организации строительства жилых зданий за счет привлечения денег дольщиков» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_72","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.72. Ставка сбора за «Изготовление Государственного Флага Республики Казахстан и Государственного Герба Республики Казахстан» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_73","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.73. Ставка сбора за «Производство этилового спирта» составляет 3000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_74","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.74. Ставка сбора за «Производство алкогольной продукции, кроме пивоваренной продукции» составляет 3000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_75","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.75. Ставка сбора за «Производство пивоваренной продукции» составляет 2000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_76","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.76. Ставка сбора за «Хранение и оптовая реализация алкогольной продукции, за исключением деятельности по хранению и оптовой реализации алкогольной продукции на территории ее производства, за каждый объект деятельности» составляет 200-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_77_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.77.1. Ставка сбора за хранение и розничную реализацию алкогольной продукции, за исключением деятельности по хранению и розничной реализации алкогольной продукции на территории ее производства, за каждый объект деятельности для субъектов, осуществляющих деятельность «в столице, городах республиканского и областного значения», составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_77_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.77.2. Ставка сбора за хранение и розничную реализацию алкогольной продукции, за исключением деятельности по хранению и розничной реализации алкогольной продукции на территории ее производства, за каждый объект деятельности для субъектов, осуществляющих деятельность «в городах районного значения и поселках», составляет 70-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_77_3","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.77.3. Ставка сбора за хранение и розничную реализацию алкогольной продукции, за исключением деятельности по хранению и розничной реализации алкогольной продукции на территории ее производства, за каждый объект деятельности для субъектов, осуществляющих деятельность «в сельских населенных пунктах», составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_78","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.78. Ставка сбора за «Производство табачных изделий» составляет 500-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_79","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.79. Ставка сбора за «Экспорт и импорт товаров» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_8","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.8. Ставка сбора за «Обращение с приборами и установками, генерирующими ионизирующее излучение» составляет 5-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_80","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.80. Ставка сбора за «Экспорт и импорт продукции, подлежащей экспортному контролю» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_81","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.81. Ставка сбора за «Оказание услуг по складской деятельности с выпуском зерновых расписок» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_82_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.82.1. Ставка сбора за деятельность в сфере игорного бизнеса «для казино и зала игровых автоматов» составляет 3845-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_82_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.82.2. Ставка сбора за деятельность в сфере игорного бизнеса «для тотализатора и букмекерской конторы» составляет 640-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_83_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.83.1. Ставка сбора за деятельность в сфере товарных бирж «для товарной биржи» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_85","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.85. Ставка сбора за «Оказание услуг по дезинфекции, дезинсекции и дератизации в области здравоохранения» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_86","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.86. Ставка сбора за «I подвид – осуществление деятельности по цифровому майнингу цифровым майнером, имеющим на праве собственности или других законных основаниях центр обработки данных цифрового майнинга» составляет 2000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_87","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.87. Ставка сбора за «II подвид – осуществление деятельности по цифровому майнингу цифровым майнером, не имеющим на праве собственности или других законных основаниях центр обработки данных цифрового майнинга и осуществляющим цифровой майнинг с использованием принадлежащего ему на праве собственности аппаратно-программного комплекса для цифрового майнинга, размещенного в центре обработки данных цифрового майнинга» составляет 5-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2017_1_9","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 4 подпункт 1.9. Ставка сбора за «Предоставление услуг в области использования атомной энергии» составляет 5-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.1. Ставка сбора за «Эксплуатация горных и химических производств» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_10","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.10. Ставка сбора за «Деятельность на территориях бывших испытательных ядерных полигонов и других территориях, загрязненных в результате проведенных ядерных испытаний» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_11","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.11. Ставка сбора за «Производство, переработка, приобретение, хранение, реализация, использование, уничтожение ядов» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_12","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.12. Ставка сбора за «Производство (формуляция) пестицидов, реализация пестицидов, применение пестицидов аэрозольным и фумигационным способами» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_13","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.13. Ставка сбора за «Нерегулярная перевозка пассажиров автобусами, микроавтобусами в междугородном межобластном, межрайонном (междугородном внутриобластном) и международном сообщениях, а также регулярная перевозка пассажиров автобусами, микроавтобусами в международном сообщении» составляет 3-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_14","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.14. Ставка сбора за «Деятельность по перевозке грузов железнодорожным транспортом» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_15","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.15. Ставка сбора за «Деятельность, связанная с оборотом наркотических средств, психотропных веществ и прекурсоров» составляет 20-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_16","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.16. Ставка сбора за «Разработка и реализация (в том числе иная передача) средств криптографической защиты информации» составляет 9-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_17","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.17. Ставка сбора за «Разработка, производство, ремонт и реализация специальных технических средств, предназначенных для проведения оперативно-розыскных мероприятий» составляет 20-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_18","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.18. Ставка сбора за «Оказание услуг по выявлению технических каналов утечки информации и специальных технических средств, предназначенных для проведения оперативно-розыскных мероприятий» составляет 20-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_19","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.19. Ставка сбора за «Выдача заключения (разрешительного документа) на ввоз на таможенную территорию ЕАЭС и вывоз с таможенной территории ЕАЭС специальных технических средств, предназначенных для негласного получения информации» составляет 0-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.2. Ставка сбора за «Покупка электрической энергии в целях энергоснабжения» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_20","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.20. Ставка сбора за «Выдача заключения (разрешительного документа) на ввоз на таможенную территорию ЕАЭС и вывоз с таможенной территории ЕАЭС шифровальных (криптографических) средств» составляет 0-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_21","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.21. Ставка сбора за «Проведение технического исследования на предмет отнесения товаров к средствам криптографической защиты информации и специальным техническим средствам, предназначенным для проведения оперативно-розыскных мероприятий» составляет 0-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_22","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.22. Ставка сбора за «Регистрация нотификаций о характеристиках товаров (продукции), содержащих шифровальные (криптографические) средства» составляет 0-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_23","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.23. Ставка сбора за «Разработка, производство, ремонт, приобретение и реализация боеприпасов, вооружения и военной техники, запасных частей, комплектующих изделий и приборов к ним, а также специальных материалов и оборудования для их производства, включая монтаж, наладку, модернизацию, установку, использование, хранение, ремонт и сервисное обслуживание» составляет 22-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_24","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.24. Ставка сбора за «Разработка, производство, приобретение, реализация, хранение взрывчатых и пиротехнических (за исключением гражданских) веществ и изделий с их применением» составляет 22-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_25","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.25. Ставка сбора за «Ликвидация (уничтожение, утилизация, захоронение) и переработка высвобождаемых боеприпасов, вооружения, военной техники, специальных средств» составляет 22-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_26","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.26. Ставка сбора за «Разработка, производство, ремонт, торговля, коллекционирование, экспонирование гражданского и служебного оружия и патронов к нему» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_27","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.27. Ставка сбора за «Разработка, производство, торговля, использование гражданских пиротехнических веществ и изделий с их применением» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_28","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.28. Ставка сбора за «Деятельность в сфере использования космического пространства» составляет 186-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_29","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.29. Ставка сбора за «Предоставление услуг в области связи» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_3","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.3. Ставка сбора за «Выполнение работ, связанных с этапами жизненного цикла объектов использования атомной энергии» составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_30","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.30. Ставка сбора за «Образовательная деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_31","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.31. Ставка сбора за «Деятельность по распространению теле-, радиоканалов» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_32","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.32. Ставка сбора за «Медицинская деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_33","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.33. Ставка сбора за «Фармацевтическая деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_34","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.34. Ставка сбора за «Адвокатская деятельность» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_35","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.35. Ставка сбора за «Нотариальная деятельность» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_36","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.36. Ставка сбора за «Деятельность по исполнению исполнительных документов» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_37","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.37. Ставка сбора за «Аудиторская деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_38","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.38. Ставка сбора за «Выполнение работ и оказание услуг в области охраны окружающей среды» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_39","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.39. Ставка сбора за «Осуществление охранной деятельности юридическими лицами» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_4","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.4. Ставка сбора за «Обращение с ядерными материалами» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_40","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.40. Ставка сбора за «Туроператорская деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_41","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.41. Ставка сбора за «Деятельность в области ветеринарии» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_42","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.42. Ставка сбора за «Судебно-экспертная деятельность» составляет 6-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_43","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.43. Ставка сбора за «Осуществление научно-реставрационных работ на памятниках истории и культуры и (или) археологических работ» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_44_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.44.1. Ставка сбора за банковские операции, осуществляемые «банками второго уровня, филиалами банков – нерезидентов Республики Казахстан» (за каждую банковскую операцию), составляет 800-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_44_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.44.2. Ставка сбора за банковские операции, осуществляемые «организациями, осуществляющими отдельные виды банковских операций» (за каждую банковскую операцию), составляет 400-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_45","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.45. Ставка сбора за «Операции банков, филиалов банков – нерезидентов Республики Казахстан по осуществлению профессиональной деятельности на рынке ценных бумаг» составляет 800-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_46","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.46. Ставка сбора за «Иные операции, осуществляемые банками, филиалами банков – нерезидентов Республики Казахстан» составляет 800-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_46_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.46.1. Ставка сбора за «Микрофинансовая деятельность» составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_47","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.47. Ставка сбора за «Операции юридических лиц, осуществляющих деятельность исключительно через обменные пункты на основании лицензии Национального Банка на обменные операции с наличной иностранной валютой» составляет 40-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_48","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.48. Ставка сбора за «Деятельность в сфере страхования жизни» (за каждый класс страхования) составляет 500-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_49","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.49. Ставка сбора за «Деятельность в сфере общего страхования» (за каждый класс страхования) составляет 500-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_5","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.5. Ставка сбора за «Обращение с радиоактивными веществами, приборами и установками, содержащими радиоактивные вещества» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_50","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.50. Ставка сбора за «Деятельность по перестрахованию как исключительный вид деятельности» составляет 500-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_51","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.51. Ставка сбора за «Деятельность по перестрахованию» составляет 200-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_52","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.52. Ставка сбора за «Деятельность страхового брокера» составляет 300-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_53","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.53. Ставка сбора за «Актуарная деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_54","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.54. Ставка сбора за «Брокерская деятельность» составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_55","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.55. Ставка сбора за «Дилерская деятельность» составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_56","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.56. Ставка сбора за «Деятельность по управлению инвестиционным портфелем» составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_57","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.57. Ставка сбора за «Кастодиальная деятельность» составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_58","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.58. Ставка сбора за «Трансферагентская деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_59","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.59. Ставка сбора за «Деятельность по организации торговли с ценными бумагами и иными финансовыми инструментами» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_6","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.6. Ставка сбора за «Обращение с приборами и установками, генерирующими ионизирующее излучение» составляет 5-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_60","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.60. Ставка сбора за «Клиринговая деятельность по сделкам с финансовыми инструментами» составляет 40-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_61","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.61. Ставка сбора за «Изыскательская деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_62","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.62. Ставка сбора за «Строительно-монтажные работы» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_63","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.63. Ставка сбора за «Проектная деятельность» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_64","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.64. Ставка сбора за «Деятельность по организации строительства жилых зданий за счет привлечения денег дольщиков» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_65","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.65. Ставка сбора за «Изготовление Государственного Флага Республики Казахстан и Государственного Герба Республики Казахстан» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_66","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.66. Ставка сбора за «Производство этилового спирта» составляет 3000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_67","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.67. Ставка сбора за «Производство алкогольной продукции, кроме пивоваренной продукции» составляет 3000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_68","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.68. Ставка сбора за «Производство пивоваренной продукции» составляет 2000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_69","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.69. Ставка сбора за «Хранение и оптовая реализация алкогольной продукции, за исключением деятельности по хранению и оптовой реализации алкогольной продукции на территории ее производства, за каждый объект деятельности» составляет 200-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_7","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.7. Ставка сбора за «Предоставление услуг в области использования атомной энергии» составляет 5-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_70_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.70.1. Ставка сбора за хранение и розничную реализацию алкогольной продукции, за исключением деятельности по хранению и розничной реализации алкогольной продукции на территории ее производства, за каждый объект деятельности для субъектов, осуществляющих деятельность «в столице, городах республиканского и областного значения», составляет 100-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_70_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.70.2. Ставка сбора за хранение и розничную реализацию алкогольной продукции, за исключением деятельности по хранению и розничной реализации алкогольной продукции на территории ее производства, за каждый объект деятельности для субъектов, осуществляющих деятельность «в городах районного значения и поселках», составляет 70-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_70_3","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.70.3. Ставка сбора за хранение и розничную реализацию алкогольной продукции, за исключением деятельности по хранению и розничной реализации алкогольной продукции на территории ее производства, за каждый объект деятельности для субъектов, осуществляющих деятельность «в сельских населенных пунктах», составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_71","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.71. Ставка сбора за «Производство табачных изделий» составляет 500-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_72","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.72. Ставка сбора за «Экспорт и импорт товаров» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_73","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.73. Ставка сбора за «Экспорт и импорт продукции, подлежащей экспортному контролю» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_74","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.74. Ставка сбора за «Оказание услуг по складской деятельности с выпуском зерновых расписок» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_75_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.75.1. Ставка сбора за деятельность в сфере игорного бизнеса «для казино и зала игровых автоматов» составляет 3845-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_75_2","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.75.2. Ставка сбора за деятельность в сфере игорного бизнеса «для тотализатора и букмекерской конторы» составляет 640-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_76_1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.76.1. Ставка сбора за деятельность в сфере товарных бирж «для товарной биржи» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_77","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.77. Ставка сбора за «Оказание услуг по дезинфекции, дезинсекции и дератизации в области здравоохранения» составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_78","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.78. Ставка сбора за «I подвид – осуществление деятельности по цифровому майнингу цифровым майнером, имеющим на праве собственности или других законных основаниях центр обработки данных цифрового майнинга» составляет 2000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_79","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.79. Ставка сбора за «II подвид – осуществление деятельности по цифровому майнингу цифровым майнером, не имеющим на праве собственности или других законных основаниях центр обработки данных цифрового майнинга и осуществляющим цифровой майнинг с использованием принадлежащего ему на праве собственности аппаратно-программного комплекса для цифрового майнинга, размещенного в центре обработки данных цифрового майнинга» составляет 5-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_8","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.8. Ставка сбора за «Обращение с радиоактивными отходами» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateLicenseActivity2025_1_9","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 4 подпункт 1.9. Ставка сбора за «Транспортировка, включая транзитную, ядерных материалов, радиоактивных веществ, радиоизотопных источников ионизирующего излучения, радиоактивных отходов в пределах территории Республики Казахстан» составляет 50-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateMfcaResidencyDocumentFee2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 10. Ставка сбора за выдачу документа, подтверждающего резидентство иностранца или лица без гражданства, являющегося инвестиционным резидентом Международного финансового центра «Астана», составляет 7000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateMfcaResidencyDocumentFee2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 7. Ставка сбора за выдачу документа, подтверждающего резидентство иностранного гражданина или лица без гражданства, являющегося инвестиционным резидентом МФЦА, составляет 7000-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateRadioSpectrumPermitDuplicate2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 6. Ставка сбора за выдачу дубликата разрешения на использование радиочастотного спектра телевизионным и радиовещательным организациям составляет 2 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateTransitDomesticInternational2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 2 подпункт 1). Ставка сбора за выезд отечественных автотранспортных средств, осуществляющих перевозку пассажиров и грузов в международном сообщении, составляет 1-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateTransitDomesticInternational2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 2 подпункт 1). Ставка сбора за выезд отечественных автотранспортных средств, осуществляющих перевозку пассажиров и грузов в международном сообщении, составляет 1-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateTransitDomesticRegularAnnual2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 2 подпункт 1). Ставка сбора за выезд отечественных автотранспортных средств, осуществляющих перевозку пассажиров и багажа в международном сообщении на регулярной основе с иностранным разрешением на один календарный год, составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateTransitDomesticRegularAnnual2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 2 подпункт 1). Ставка сбора за выезд отечественных автотранспортных средств, осуществляющих перевозку пассажиров и багажа в международном сообщении на регулярной основе с иностранным разрешением на один календарный год, составляет 10-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateTransitForeignEntryExitTransit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 554 пункт 2 подпункт 2). Ставка сбора за въезд (выезд), транзит иностранных автотранспортных средств, осуществляющих перевозку пассажиров и грузов в международном сообщении, составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RateTransitForeignEntryExitTransit2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616 пункт 2 подпункт 2). Ставка сбора за въезд (выезд), транзит иностранных автотранспортных средств, осуществляющих перевозку пассажиров и грузов в международном сообщении, составляет 30-кратный размер МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RegistrationActionFee2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 550 пункт 1 подпункт 1. Сбор при совершении регистрационных действий"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RegistrationDataAmendment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 77. Изменение и дополнение регистрационных данных в государственной базе данных налогоплательщиков"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RegistrationFeeNoncommercialEntity2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 553. Регистрационный сбор некоммерческого юридического лица равен 6,5 МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RegistrationFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 553. Ставки регистрационных сборов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ReinsuranceAssetReduction2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 251. Уменьшение активов перестрахования относится на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#Remuneration2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 246. Вознаграждение относится на вычеты в пределах суммы, исчисляемой по формуле настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ReorganizationLoss2017Transferred","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 301. Убытки распределяются среди вновь созданных налогоплательщиков либо передаются правопреемнику при реорганизации"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RepresentationExpense2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 245. Представительские расходы относятся на вычеты в пределах одного процента расходов работодателя по доходам работников"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ResearchAndIp2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 254. Расходы на НИОКР и приобретение прав на объекты интеллектуальной собственности относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ReserveFund2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 250. Расходы по отчислениям в резервные фонды (провизии, резервы) относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ResidencyConfirmation2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 218. Налоговый орган выдаёт документ, подтверждающий резидентство, по итогам рассмотрения заявления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ResidencyDocumentRequirements2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 675. Требования, предъявляемые к документу, подтверждающему резидентство нерезидента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ResidentLegalEntityLiquidationSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 59. Особенности исполнения налогового обязательства отдельными категориями ликвидируемых юридических лиц-резидентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ResidentNonresidentTaxScope2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 216. Резидент уплачивает налоги с доходов в Республике Казахстан и за её пределами, нерезидент — с доходов из источников в Республике Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RestrictedPropertyEnforcement2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 124. Взыскание за счёт реализации ограниченного в распоряжении имущества налогоплательщика (налогового агента) в счёт задолженности в бюджет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RetailTaxRegimeApplicationAndCalculation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 696-3. Порядок применения специального налогового режима розничного налога и исчисления налогов при его применении"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RetailTaxRegimePeriodAndDeadlines2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 696-4. Налоговый период, сроки представления декларации и уплаты налогов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RiskCriteria2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 137. Критерии риска"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RiskManagementSystemGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 136. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#RoadFeeViolationPaymentDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 552 пункт 2. Сбор за проезд после выявления нарушения уплачивается не позднее пяти рабочих дней"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SalesIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 227. Доходом от реализации признаётся сумма дохода, возникающего при реализации товаров, работ, услуг"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SavingsInsuranceIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 329. Доход по договорам накопительного страхования признаётся облагаемым"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ScholarshipIncome2017Taxable","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 328. Стипендия признаётся облагаемым доходом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SecuritiesMarketDealInfoDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 15. Сведения представляются в течение тридцати рабочих дней со дня получения запроса налогового органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SecuritiesMarketDealInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 15. Брокеры обязаны представлять сведения о сделках физических лиц с ценными бумагами, а товарные биржи — сведения о сделках с биржевыми товарами, реализованными на товарной бирже"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SecuritiesRegistryInfoDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 14. Сведения представляются в течение тридцати рабочих дней со дня получения запроса налогового органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SecuritiesRegistryInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 14. Организация, ведущая систему реестров держателей ценных бумаг, обязана представить сведения о физических лицах — держателях ценных бумаг и о сделках с ценными бумагами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SecurityMeasuresForOverdueObligation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 116. Способы обеспечения исполнения не выполненного в срок налогового обязательства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SelfAppliedTaxDeduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 344. Сумма превышения и непримененная у налогового агента сумма налогового вычета учитываются физическим лицом самостоятельно"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SelfAssessedIncomeTaxPayable2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 637 пункт 3. ИПН к уплате равен исчисленной сумме за вычетом ИПН у источника, иностранного налога и налога КИК"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SelfAssessedTaxableIncomeDetermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 360. Исчисление и уплата индивидуального подоходного налога по перечисленным доходам осуществляются физическим лицом самостоятельно"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SeparateCitAccountingPrinciples2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 195. Общие принципы ведения раздельного налогового учёта по корпоративному подоходному налогу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SeparateTaxAccountingRules2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 194. Правила ведения раздельного налогового учёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SettlementCertificate2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 359. Налоговый агент по требованию физического лица обязан выдать справку о расчётах с физическим лицом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SettlementCertificateRight2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 446 пункт 1. При начислении или выплате в течение календарного года дохода, подлежащего налогообложению у источника выплаты, физическое лицо вправе требовать от налогового агента справку о расчётах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#SezGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 708. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SezPeriodAndReporting2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 710. Налоговый период и налоговая отчётность"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SezTaxation2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 709. Налогообложение организаций и индивидуальных предпринимателей, осуществляющих деятельность на территории специальной экономической зоны, и управляющих компаний специальных экономических и индустриальных зон"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SimplifiedDeclarationCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 687. Исчисление налогов по упрощённой декларации"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SimplifiedDeclarationDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 688 пункт 1. Упрощённая декларация представляется не позднее 15 числа второго месяца, следующего за отчётным налоговым периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SimplifiedDeclarationDeadlines2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 688. Сроки представления упрощённой декларации и уплаты налогов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SimplifiedDeclarationFirstFollowingMonthEnd2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 688. Первый месяц, следующий за отчётным периодом, оканчивается последним своим днём"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SimplifiedEntrepreneurTermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 67. Прекращение деятельности отдельных категорий индивидуальных предпринимателей в упрощённом порядке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SimplifiedRegimeTaxPaymentDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 688 пункт 2. Налоги по упрощённой декларации уплачиваются не позднее 25 числа второго месяца, следующего за отчётным налоговым периодом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SmallBusinessIncomeDeterminationProcedure2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 681. Порядок определения доходов при применении специальных налоговых режимов на основе патента, упрощённой декларации или с использованием специального мобильного приложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SmallBusinessRegimeApplicationConditions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 683. Условия применения специального налогового режима"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SmallBusinessRegimeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 680. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SmallBusinessRegimeTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 684. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialActualBase2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 484. Объект не ниже минимального сохраняется как база"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialFacilityIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 239. Превышение дохода от эксплуатации объектов социальной сферы над расходами включается в совокупный годовой доход"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialGeneralTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 485. Социальный налог равен базе, умноженной на ставку 2025 года"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialMinimumBase2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 484. Положительный объект ниже четырнадцати МРП принимается равным четырнадцати МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialPaymentDeduction2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 342 пункт 1 подпункты 1) и 2) и статья 345-1. Налоговые вычеты в виде обязательных пенсионных взносов и по взносам на обязательное социальное медицинское страхование — в размерах, установленных законодательством о социальной защите и Законом об обязательном социальном медицинском страховании"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#SocialSphereOrganization2017Taxed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 290. Организация, осуществляющая деятельность в социальной сфере, уменьшает исчисленный корпоративный подоходный налог на сто процентов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialTaxCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 486. Порядок исчисления социального налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialTaxDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 489. Декларация по индивидуальному подоходному налогу и социальному налогу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialTaxObject2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 484. Объект налогообложения социальным налогом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialTaxPayment2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 487. Уплата социального налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 488. Налоговый период по социальному налогу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialTaxRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 485. Ставки социального налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialTaxSpecialRegimeSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 483. Особенности исчисления, уплаты и представления налоговой отчётности по социальному налогу плательщиками, применяющими специальные налоговые режимы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SocialTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 482. Плательщики социального налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialCategoryTax2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 304. Отдельные категории налогоплательщиков исчисляют корпоративный подоходный налог с учётом особенностей настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialFarmTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 704. Налог хозяйства равен объекту обложения, умноженному на ставку"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialFarmZone1Eligible2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 702. Площадь первой зоны в пределах порога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialFarmZone1Exceeded2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 702. Площадь первой зоны превышает порог"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialFarmZone2Eligible2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 702. Площадь второй зоны в пределах порога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialFarmZone2Exceeded2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 702. Площадь второй зоны превышает порог"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialFarmZone3Eligible2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 702. Площадь третьей зоны в пределах порога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialFarmZone3Exceeded2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 702. Площадь третьей зоны превышает порог"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialFarmZone4Eligible2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 702. Площадь четвертой зоны в пределах порога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialFarmZone4Exceeded2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 702. Площадь четвертой зоны превышает порог"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialMobileApplicationCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 686-3. Порядок исчисления индивидуального подоходного налога и социальных платежей при применении специального налогового режима с использованием специального мобильного приложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialMobileApplicationGeneral2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 686-1. Специальное мобильное приложение"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialMobileApplicationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 686-2. Порядок применения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialRegimeCit2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 222 пункт 2. Корпоративный подоходный налог по специальному налоговому режиму исчисляется по правилам раздела 20"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialRegimeFixedAssetBalance2017Formed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 269. Стоимостный баланс группы (подгруппы) формируется по особому порядку при переходе со спецрежима либо реконструкции актива"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialSelfEmployedEligible2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 683. Доход в пределах датированного порога допускает патент"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialSelfEmployedTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 686. Стоимость патента равна объекту, умноженному на датированную ставку"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialSelfEmployedThresholdExceeded2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 683. Доход сверх датированного порога не проходит условие патента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialSimplifiedEligible2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 683. Доход в пределах датированного порога допускает упрощенную декларацию"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialSimplifiedTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 687. Налог по упрощенной декларации равен объекту, умноженному на датированную общую ставку"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialSimplifiedThresholdExceeded2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 683. Доход сверх датированного порога не проходит условие упрощенной декларации"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialTaxRegimeSelectionTermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 679. Порядок выбора и прекращения применения специального налогового режима"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecialTaxRegimeTypes2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 678. Виды специальных налоговых режимов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecificActivityRegistration2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 88. Постановка на регистрационный учёт в качестве налогоплательщика, осуществляющего отдельные виды деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecificActivityRegistrationDataAmendment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 89. Изменение и дополнение регистрационных данных налогоплательщика, осуществляющего отдельные виды деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecificActivityRegistrationTermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 90. Снятие с регистрационного учёта в качестве налогоплательщика, осуществляющего отдельные виды деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecificExpense2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 243. Перечисленные виды расходов отнесены на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SpecificTaxesAndPaymentsCalculationAndReporting2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 689. Исчисление, уплата и представление налоговой отчётности по отдельным видам налогов, социальных платежей и единого платежа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StandardAuditFile2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 150. Стандартный файл проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyApplicantIsPayer2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 608 пункт 1. Обращающееся за юридически значимым действием лицо является плательщиком"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyAssignedToStructuralUnit2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 608 пункт 2. Решением юридического лица уплата относится на заинтересованное структурное подразделение"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyBudgetPayment2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1. Пошлина за юридически значимое действие является платежом в бюджет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyCashAtLeastTenMrpDueNextDay2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 623 пункт 4. Наличная дневная сумма не менее 10 МРП сдается не позднее следующего операционного дня"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyCashBelowTenMrpDueThreeDays2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 623 пункт 4. Наличная дневная сумма менее 10 МРП сдается один раз в три операционных дня"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyCreditedAtLocation2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 623 пункт 2. Пошлина зачисляется по месту действия или выдачи документа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyDeferralProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 51-2. Порядок и условия предоставления отсрочки по уплате государственной пошлины в судах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyNotPayableWhenCourtExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 616. Освобождённое от уплаты обращение не образует суммы к уплате по исчисленной судебной пошлине"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyNotPayableWhenMigrationExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 619 и 621. Освобождённое от уплаты обращение не образует суммы к уплате по исчисленной визовой, миграционной или гражданской пошлине"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyNotPayableWhenNotaryExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 617. Освобождённое от уплаты обращение не образует суммы к уплате по исчисленной нотариальной пошлине"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyNotPayableWhenOtherExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 622. Освобождённое от уплаты обращение не образует суммы к уплате по исчисленной пошлине за прочее действие"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyObjectRecognized2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 609. Каждый член закрытого перечня является объектом взимания пошлины"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyPaidByStage2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 623 пункт 1. Пошлина уплачивается до соответствующей стадии обращения, регистрации или выдачи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyPayableFromCourtAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1. Исчисленная судебная пошлина, являющаяся платежом в бюджет, признаётся суммой к уплате"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyPayableFromMigrationAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1. Исчисленная визовая, миграционная или гражданская пошлина, являющаяся платежом в бюджет, признаётся суммой к уплате"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyPayableFromNotaryAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1. Исчисленная нотариальная пошлина, являющаяся платежом в бюджет, признаётся суммой к уплате"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyPayableFromOtherAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 1. Исчисленная пошлина за прочее действие, являющаяся платежом в бюджет, признаётся суммой к уплате"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyPaymentChannelPermitted2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 623 пункт 3. Перечисление через банк и наличная уплата по бланку являются разрешенными способами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyQuarterlyInformationDue2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 607 пункт 2. Срок квартальных сведений — до 20-го числа следующего месяца"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateDutyRefundSpecifics2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 108. Особенности возврата уплаченных сумм государственной пошлины"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateInstitutionWithholding2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 355. Структурные и территориальные подразделения государственного органа могут быть признаны налоговыми агентами по доходам работников подведомственных государственных учреждений"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StatePropertyControl2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 174. Контроль за соблюдением порядка учёта, хранения, оценки, дальнейшего использования и реализации имущества, обращённого (поступившего) в собственность государства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateRegistrationNotificationDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 1. Сведения представляются не позднее трёх рабочих дней с даты государственной регистрации, перерегистрации юридического лица, государственной регистрации прекращения его деятельности либо учётного действия по структурному подразделению"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StateRegistrationNotificationRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 1. Уполномоченный орган обязан представить посредством электронного извещения сведения о государственной регистрации, перерегистрации юридического лица, государственной регистрации прекращения деятельности юридических лиц, постановке, перерегистрации, снятии с учётной регистрации структурного подразделения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#StructuralUnitTerminationTaxObligation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 61. Исполнение налогового обязательства прекращающего деятельность структурного подразделения юридического лица-резидента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubmitAssetLiabilityDeclaration2017","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 630 и 632. Физическое лицо обязано представить декларацию об активах и обязательствах в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#SubmitAssetLiabilityDeclarationDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 630 и 632. Физическое лицо обязано представить декларацию об активах и обязательствах в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubmitBusinessIncomeTaxDeclaration2017","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статья 643. Предприниматель обязан представить декларацию по ИПН в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#SubmitBusinessIncomeTaxDeclarationDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 643. Предприниматель обязан представить декларацию по ИПН в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubmitIncomePropertyDeclaration2017","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 633 и 635. Физическое лицо обязано представить декларацию о доходах и имуществе в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#SubmitIncomePropertyDeclarationDuty2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 633 и 635. Физическое лицо обязано представить декларацию о доходах и имуществе в установленное окно"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubscriptionBonusCalculationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 726. Порядок исчисления подписного бонуса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubscriptionBonusGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 724. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubscriptionBonusNonAuctionLicenseRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 727. Особенности исчисления подписного бонуса по лицензиям на недропользование, за исключением лицензий, выдаваемых по результатам аукциона"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubscriptionBonusPayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 725. Плательщики"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubscriptionBonusPaymentDeadline2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 729. Сроки уплаты подписного бонуса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubscriptionBonusTaxDeclaration2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 730. Налоговая декларация"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubscriptionBonusTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 728. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsequentExpense2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 272. Последующие расходы по фиксированным активам относятся на вычеты либо увеличивают стоимостный баланс"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilComplexProjectHydrocarbonTax2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 722-1. Особенности исполнения налогового обязательства по контрактам на разведку и добычу или добычу углеводородов по сложным проектам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilExpenseAdjustmentIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 235. Доход от корректировки расходов на геологическое изучение и подготовительные работы недропользователей признаётся"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilExplorationExpense2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 258. Расходы на геологическое изучение, разведку и подготовительные работы к добыче относятся на вычеты в виде амортизационных отчислений"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilLicensePlotFeeProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 564-1. Порядок исчисления и уплаты платы за участки недр"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilLicenseReissuanceAccounting2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 723-1. Особенности налогового учета при переоформлении права недропользования на лицензионный режим недропользования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilObligationExecutionSpecifics2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 721. Особенности исполнения налогового обязательства недропользователями"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilObligationExecutionSpecificsStableContracts2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 722. Особенности исполнения налогового обязательства отдельными недропользователями"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilPlotGrantFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 559 пункт 1 абзац 3. Плата за предоставление участка недр"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilResearchFinancing2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 255 пункт 1. Вычет расходов недропользователя на финансирование научных исследований"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilSeparateTaxAccounting2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 723. Особенности налогового учета операций по недропользованию"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilShareTransactionInfoDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 7. Сведения представляются в течение десяти рабочих дней с даты осуществления сделки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilShareTransactionInfoRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26 пункт 7. Уполномоченный государственный и местный исполнительный орган в сфере недропользования обязаны представить сведения об участниках и параметрах сделки по купле-продаже акций или долей участия"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilSignatureExplorationHydrocarbon2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 726. Бонус для разведки углеводородов без утвержденных запасов равен датированной кратности МРП"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilTaxationScope2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 720. Отношения, регулируемые настоящим разделом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SubsoilTrainingAndSocialExpense2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 261. Расходы недропользователя на обучение казахстанских кадров и развитие социальной сферы регионов относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SulfurPlacementPaymentTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 7. Ставка платы за размещение серы в открытом виде на серных картах, образующейся при разведке и (или) добыче углеводородов, составляет 3,77-кратный размер месячного расчетного показателя за одну тонну; базовая сумма платы равна ставке, умноженной на объём (коэффициенты статьи 577 не применены)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitContractCit2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 759. Корпоративный подоходный налог по контракту на недропользование"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitDeductions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 758. Вычеты для целей исчисления налога на сверхприбыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitGrossAnnualIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 757. Валовый годовой доход по контракту на недропользование для целей исчисления налога на сверхприбыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitNetIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 755. Чистый доход для целей исчисления налога на сверхприбыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitPermanentEstablishmentNetIncomeTax2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 760. Расчетная сумма налога на чистый доход постоянного учреждения нерезидента по контракту на недропользование"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitTaxCalculationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 761. Порядок исчисления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitTaxDeclaration2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 765. Налоговая декларация"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitTaxGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 752. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitTaxObject2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 754. Объект обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitTaxPayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 753. Плательщики"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitTaxPaymentDeadline2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 764. Срок уплаты налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 763. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitTaxRatesAndLevels2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 762. Ставки налога на сверхприбыль, уровни и размеры процентов для расчета предельной суммы распределения чистого дохода для целей исчисления налога на сверхприбыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SuperprofitTaxableIncome2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 756. Налогооблагаемый доход для целей исчисления налога на сверхприбыль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SurfaceWaterFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 570. Порядок исчисления и уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SurfaceWaterFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 566. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SurfaceWaterFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 567. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SurfaceWaterFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 569. Ставки платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SurfaceWaterFeeTaxObjects2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 568. Объекты обложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SurfaceWaterFeeTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 571. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#SurfaceWaterFeeTaxReporting2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 572. Налоговая отчетность"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TAX_CODE_2017_EDITION","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Налоговый кодекс 2017 года, последняя консолидированная редакция портала перед утратой силы"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#TaxAccountingAndDocumentation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 190. Налоговый учёт и учётная документация"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAccountingPolicyRequirements2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 191. Требования к налоговой учётной политике"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAccountingRules2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 192. Правила налогового учёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAdministration2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 68. Налоговое администрирование"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAdministrativeMatter","kind":"type_decl","labels":[{"language":"ru-KZ","status":"official","text":"налоговое административное дело"}],"name":"TaxAdministrativeMatter","package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#TaxAndBudgetPaymentTypes2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 189. Виды налогов, платежей в бюджет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealConsiderationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 181. Порядок рассмотрения жалобы, направленной в уполномоченный орган"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealDeadlineSuspensionExtension2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 183. Приостановление и (или) продление срока рассмотрения жалобы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealDecision2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 182. Вынесение решения по результатам рассмотрения жалобы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealDecisionDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 181. Решение по жалобе обычного налогоплательщика принимается не более чем за тридцать рабочих дней"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealDecisionFormAndContent2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 184. Форма и содержание решения уполномоченного органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealFilingConsequences2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 185. Последствия подачи жалобы (заявления) в уполномоченный орган или суд"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealFilingDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 178. Жалоба подается в течение тридцати рабочих дней после вручения уведомления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealFilingProcedure2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 178. Порядок подачи жалобы налогоплательщиком (налоговым агентом)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealFormAndContent2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 179. Форма и содержание жалобы налогоплательщика (налогового агента)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 177. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealRefusalToConsider2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 180. Отказ в рассмотрении жалобы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAppealThematicAuditProcedure2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 186. Порядок назначения и проведения тематической проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxApplicationAndReportingSubmission2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 208. Порядок представления налогового заявления, налоговой отчётности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditBasedTerminationSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 60. Особенности исполнения налогового обязательства отдельными категориями ликвидируемых юридических лиц-резидентов и индивидуальных предпринимателей, прекращающих деятельность по результатам заключения аудита по налогам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditCommencement2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 149. Начало проведения налоговых проверок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditConcept2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 138. Понятие налоговой проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditDuration2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 146. Срок проведения налоговых проверок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditForms2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 140. Формы налоговых проверок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditGeneralDeadline2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 146. Общая налоговая проверка длится не более тридцати рабочих дней от вручения предписания"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditGrounds2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 148. Основание для проведения налоговой проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditNotice2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 147. Извещение о налоговой проверке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditParticipants2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 139. Участники налоговых проверок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuditTypes2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 145. Виды налоговых проверок"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxAuthorityViolationCaseSupported2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 8 пункт 4. Нарушение описано, а доводы и обстоятельства обоснованы и раскрыты налоговым органом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxBaseDefinition2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 33. Налоговая база"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCalculationSpecificsUponExecution2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 37. Особенности исчисления налогов и платежей в бюджет при исполнении налогового обязательства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle001Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 1. Основные понятия, используемые в настоящем Кодексе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle002Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 2. Налоговое законодательство Республики Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle003Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 3. Действие налогового законодательства Республики Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle004Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 4. Принципы налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle005Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 5. Принцип обязательности налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle006Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 6. Принцип определённости налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle007Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 7. Принцип справедливости налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle008Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 8. Принцип добросовестности налогоплательщиков"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle009Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 9. Принцип единства налоговой системы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle010Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 10. Принцип гласности налогового законодательства Республики Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle011Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 11. Налоговая политика"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle012Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 12. Консультационный совет по вопросам налогообложения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle013Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 13. Права и обязанности налогоплательщика"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle014Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 14. Права и обязанности налогового агента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle015Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 15. Обеспечение и защита прав налогоплательщика (налогового агента)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle016Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 16. Представительство в налоговых отношениях, регулируемых настоящим Кодексом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle017Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 17. Участие в налоговых отношениях через оператора при осуществлении операций по недропользованию на основании соглашения (контракта) о разделе продукции"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle018Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 18. Налоговые органы, их задачи и система"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle019Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 19. Права и обязанности налоговых органов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle020Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 20. Материальное обеспечение, правовая и социальная защита должностных лиц налоговых органов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle021Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 21. Полномочия местных исполнительных органов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle022Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 22. Взаимодействие налоговых органов с уполномоченными государственными органами, местными исполнительными органами и иными лицами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle023Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 23. Взаимодействие уполномоченного органа с органами военного управления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle024Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24. Обязанности банков второго уровня и организаций, осуществляющих отдельные виды банковских операций"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle024_1Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 24-1. Обязанность платёжных организаций по предоставлению информации в уполномоченный орган"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle025Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 25. Взаимодействие уполномоченных государственных органов и Государственной корпорации «Правительство для граждан» при осуществлении налогового администрирования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle026Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26. Обязанности уполномоченных государственных органов, Национального Банка Республики Казахстан, уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций, местных исполнительных органов, организаций и уполномоченных лиц при взаимодействии с налоговыми органами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle027Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 27. Обязанности кастодианов, центрального депозитария, брокеров и (или) дилеров, обладающих правом ведения счетов клиентов в качестве номинальных держателей ценных бумаг, управляющих инвестиционным портфелем, а также страховых организаций при взаимодействии с налоговыми органами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle028Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 28. Обязанности коллекторских агентств и налогоплательщиков, осуществляющих деятельность, связанную с электронной торговлей товарами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle029Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 29. Обязанности лица и (или) структурных подразделений юридического лица при получении, расходовании денег и (или) иного имущества от иностранных государств, международных и иностранных организаций, иностранцев, лиц без гражданства в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCodeArticle030Provision2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 30. Налоговая тайна"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxCollectionAssistance2017Provided","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 677. Помощь в сборе налогов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxControl2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 69. Налоговый контроль"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxDeadlineChangeAuthority2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 50. Орган, уполномоченный принимать решение об изменении срока исполнения налогового обязательства по уплате налогов и (или) плат или предоставлении инвестиционного налогового кредита"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxDeadlineChangeGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 49. Общие положения об изменении сроков исполнения налогового обязательства по уплате налогов и (или) плат"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxDebtEnforcementMeasures2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 121. Меры принудительного взыскания налоговой задолженности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxDebtSettlementProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 39. Порядок погашения налоговой задолженности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxDeferralInstallmentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 51. Порядок и условия предоставления отсрочки или рассрочки по уплате налогов и (или) плат"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxDeferralMaximum2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 51. Обычная отсрочка не превышает шести месяцев"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxExplanationMustBeProvided2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 13 пункт 1 подпункт 1. Запрос налогоплательщика получает нормативное требование разъяснения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxForms2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 204. Налоговые формы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxFormsAcceptance2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 209. Приём налоговых форм, за исключением налоговых регистров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxFormsRetentionPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 205. Срок хранения налоговых форм"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxInstallmentMaximum2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 51. Обычная рассрочка не превышает трех лет"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxMonitoringGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 129. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxObligationDefinition2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 31. Налоговое обязательство"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxObligationExecution2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 36. Исполнение налогового обязательства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxObligationExecutionDeadlines2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 38. Сроки исполнения налогового обязательства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxObligationLimitationPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 48. Сроки исковой давности по налоговому обязательству и требованию"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxObligationMustBeFulfilled2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 5. Требование полного и своевременного исполнения налогового обязательства определено"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxObligationOnStateTrustTransferSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 41. Особенности исполнения налогового обязательства при передаче государственными учреждениями имущества в доверительное управление"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxObligationOnTrustPropertyTransfer2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 40. Исполнение налогового обязательства при передаче имущества в доверительное управление"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxObligationOrderDetermined2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 6. При возникновении налогового обязательства его основания и порядок должны быть определены"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxObligationTermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 56. Прекращение налогового обязательства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxOfficialActionAppealProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 188. Порядок обжалования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxOfficialActionAppealRight2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 187. Право на обжалование"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxOfficialAuditRightsAndDuties2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 155. Права и обязанности должностных лиц налогового органа при проведении налоговой проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxOffset2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 102. Зачёт сумм налогов, платежей в бюджет, пени"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxPayment2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 263. Уплаченные в бюджет налоги и платежи относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxPeriodDefinition2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 35. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxRateDefinition2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 34. Налоговая ставка"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxRegisters2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 215. Налоговые регистры"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxReportingAmendment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 211. Внесение изменений и дополнений в налоговую отчётность"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxReportingDeadlineExtension2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 212. Продление сроков представления налоговой отчётности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxReportingGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 206. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxReportingSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 207. Особенности составления налоговой отчётности, в том числе реестра договоров аренды (пользования)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxReportingSuspensionProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 213. Порядок приостановления (продления, возобновления) представления налоговой отчётности налогоплательщиком (налоговым агентом)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxReportingWithdrawal2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 210. Порядок отзыва налоговой отчётности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxSurvey2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 70. Налоговое обследование"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxTreatyApplicationConditions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 660. Условия применения международного договора"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxTreatyApplicationProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 661. Порядок применения международного договора"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxableIncome2017AboveReliefThreshold","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 356 пункт 1. Сумма облагаемого дохода работника — начисленный доход за налоговый период за вычетом корректировки дохода и налоговых вычетов, применяемых последовательно в порядке статьи 342"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#TaxableIncome2017Reduced","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 288. Налогоплательщик уменьшает налогооблагаемый доход на перечисленные виды расходов и доходов"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxableIncome2017WithinReliefThreshold","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 356 пункт 1-1. Сумма облагаемого дохода работника уменьшается на 90 процентов, если начисленный доход за налоговый период не превышает 25-кратного месячного расчётного показателя"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#TaxationNormativeActMustBePublished2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 10. Для нормативного правового акта по вопросам налогообложения установлено требование официального опубликования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxationObjectDefinition2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 32. Объект налогообложения и (или) объект, связанный с налогообложением"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerAssistance2017Provided","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 73. Содействие налогоплательщикам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerAuditRightsAndDuties2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 156. Права и обязанности налогоплательщика (налогового агента) при проведении налоговой проверки"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerBankruptcyRecognition2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 126. Признание налогоплательщика (налогового агента) банкротом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerComplianceConductCovered2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 8 пункт 1. Презумпция применяется к конкретному действию или бездействию по исполнению обязательства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerComplianceConductGoodFaithPresumed2017/R1","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 8 пункт 1. Добросовестность конкретного действия или бездействия предполагается"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerDatabaseEntry2017Recorded","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 75. Внесение сведений о физическом, юридическом лицах, структурном подразделении юридического лица в государственную базу данных налогоплательщиков"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerDatabaseExclusion2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 78. Исключение налогоплательщика из государственной базы данных налогоплательщиков"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerGoodFaithPresumed2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 8 пункт 1. Добросовестность действий налогоплательщика по исполнению обязательства предполагается"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerInLiquidation2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 92. Налогоплательщик, находящийся на стадии ликвидации (прекращения деятельности)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerMustExecuteCameralControlNotice2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 96 пункт 2 часть первая. Налогоплательщик (налоговый агент) обязан исполнить уведомление об устранении нарушений в срок, установленный пунктом 2 статьи 96 (последствие неисполнения — приостановление расходных операций по статье 118, граница)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerPassport2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 75-1. Паспорт налогоплательщика"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TaxpayerRegistrationGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 74. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TelecomFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 602. Порядок исчисления и уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TelecomFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 598. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TelecomFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 599. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TelecomFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 601. Ставки платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TelecomFeeTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 600. Налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ThematicAudit2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 142. Тематическая проверка"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ThematicAuditConclusionRequired2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 152 пункт 14. Заключение к акту налоговой проверки составляется не позднее 25 числа последнего месяца квартала в количестве не менее двух экземпляров и подписывается должностными лицами налогового органа"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TimingSurvey2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 144. Хронометражное обследование"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TimingSurveySpecifics2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 151. Особенности проведения хронометражного обследования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TransferIncomeTaxDuty2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 440 пункт 4. Налоговый агент обязан перечислить индивидуальный подоходный налог по выплаченным доходам не позднее двадцати пяти календарных дней после окончания месяца, в котором была осуществлена выплата дохода"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#TransferPricingControl2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 173. Контроль при трансфертном ценообразовании"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TransferWithheldIncomeTax2025","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статья 440 пункт 4. Налоговый агент обязан перечислить индивидуальный подоходный налог по выплаченным доходам не позднее двадцати пяти календарных дней после окончания месяца, в котором была осуществлена выплата дохода"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#TransitVehicleFeeCategory2025","kind":"type_decl","labels":[{"language":"ru-KZ","status":"official","text":"категория проезда автотранспортного средства по территории Республики Казахстан, для которой пункт 2 статьи 616 устанавливает ставку сбора"}],"name":"TransitVehicleFeeCategory2025","package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#TransportLowEngineTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492. Автомобиль с двигателем до 1100 кубических сантиметров облагается по первой строке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TransportSecondEngineTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492. Автомобиль свыше 1100 до 1500 кубических сантиметров облагается по второй строке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TrustManagementAccountingGeneral2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 42. Общие положения по учёту доходов, затрат и имущества, возникающих в результате доверительного управления имуществом, по корпоративному и индивидуальному подоходным налогам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TrustManagementOtherAssetsAccountingSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 45. Особенности налогового учёта по корпоративному и индивидуальному подоходным налогам по актам об учреждении доверительного управления имуществом, кроме доли участия и акций"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TrustManagementShareAccountingSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 44. Особенности налогового учёта по корпоративному и индивидуальному подоходным налогам при доверительном управлении имуществом в виде доли участия и акций"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#TrustManagerAccountingSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 43. Особенности налогового учёта доверительного управляющего, исполняющего налоговое обязательство по корпоративному и индивидуальному подоходным налогам"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedLandTaxCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 704. Порядок исчисления единого земельного налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedLandTaxDeclarationDeadline2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 707. Сроки представления налоговой декларации для плательщиков единого земельного налога"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedPaymentAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 776-3 пункт 1 Кодекса 2017 года. Сумма единого платежа равна объекту обложения, умноженному на ставку единого платежа, действующую на дату исчисления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedPaymentCalculationAndPayment2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 776-4. Порядок исчисления, уплаты единого платежа и отражения обязательств по нему в соответствующей налоговой отчётности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedPaymentGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 776-1. Общие положения о едином платеже"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedPaymentIndividualIncomeTaxShareAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 776-3 пункт 2 Кодекса 2017 года. Доля индивидуального подоходного налога в едином платеже равна объекту обложения, умноженному на ставку единого платежа и на долю индивидуального подоходного налога от этой ставки, действующие на дату исчисления"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedPaymentObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 776-2. Объект обложения единым платежом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedPaymentPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 776-5. Налоговый период по единому платежу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedPaymentRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 776-3. Ставка единого платежа и доля в нём индивидуального подоходного налога с доходов, облагаемых у источника выплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedPaymentStateCorporationCompetence2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 776-6. Компетенция Государственной корпорации"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UnifiedTaxSystemApplies2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 9. Единая налоговая система применяется ко всем налогоплательщикам на территории Республики Казахстан"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#UraniumPreparationExpense2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 260. Расходы на подготовительные работы к добыче урана методом подземного скважинного выщелачивания относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedAdditionalCreditableTax2017Credited","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 411. Дополнительная сумма налога на добавленную стоимость, относимого в зачёт, для перечисленных производителей и переработчиков"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedAdditionalInvoiceIssuance2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 420. Выписка дополнительного счёта-фактуры"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedAgencyTurnover2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 374. Обороты по договору поручения не являются оборотом поверенного, за исключением случаев настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedAircraftFuelSupply2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 388. Налогообложение реализации горюче-смазочных материалов при заправке воздушных судов иностранных авиакомпаний, выполняющих международные полёты, по нулевой ставке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedCommissionInvoiceSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 416. Особенности выписки счетов-фактур по договорам, условия которых соответствуют условиям договора комиссии"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedCommissionTurnover2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 375. Обороты на условиях договора комиссии не являются оборотом комиссионера, за исключением случаев настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedConstructionOrGamingCreditDetermination2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 410. Порядок определения сумм НДС, разрешённого к отнесению в зачёт, плательщиками, осуществляющими строительство жилого здания либо деятельность казино, зала игровых автоматов, тотализатора, букмекерской конторы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedCreditAdjustment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 404. Корректировка суммы налога на добавленную стоимость, относимого в зачёт, в случаях настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedCreditDate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 401. Дата отнесения в зачёт налога на добавленную стоимость определяется по наиболее поздней из дат настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedCreditExclusion2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 403. Исключение из суммы налога на добавленную стоимость, относимого в зачёт, по перечню настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedCreditMethod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 407. Методы определения сумм налога на добавленную стоимость, разрешённого к отнесению в зачёт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedCreditWithAdjustment2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 406. Налог на добавленную стоимость, относимый в зачёт, с учётом корректировки, исчисляется за налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedCreditableTax2017Credited","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 400. Налог на добавленную стоимость, относимый в зачёт, признаётся при использовании товаров, работ, услуг в целях облагаемого оборота и подтверждении документом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedDiplomaticRefund2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 436. Возврат налога на добавленную стоимость дипломатическим и приравненным к ним представительствам и их персоналу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedDoubtfulClaimAdjustment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 384. Корректировка размера облагаемого оборота по сомнительным требованиям"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedDoubtfulObligationCreditAdjustment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 405. Корректировка сумм налога на добавленную стоимость, относимого в зачёт, по сомнительным обязательствам, при списании обязательств"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuApplicationWithdrawal2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 458. Отзыв заявления о ввозе товаров и уплате косвенных налогов при импорте товаров в ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuCommissionImportCalculation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 455. Особенности исчисления налога на добавленную стоимость при импорте товаров по договорам комиссии (поручения) с территорий государств-членов ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuCredit2017Credited","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 452. Порядок отнесения в зачёт сумм НДС в Евразийском экономическом союзе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuExemptTurnoverAndImport2017Exempted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 451. Обороты и импорт, освобождённые от НДС в ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuExportCalculationAndPayment2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 457. Порядок исчисления и уплаты налога на добавленную стоимость при экспорте товаров в Евразийском экономическом союзе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuExportConfirmation2017Confirmed","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 447. Подтверждение экспорта товаров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuExportTurnoverAmount2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 443. Определение размера облагаемого оборота при экспорте товаров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuGeneralProvisions2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 437. Общие положения обложения НДС при экспорте и импорте товаров, работ, услуг в ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuGoodsExport2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 446. Экспорт товаров в Евразийском экономическом союзе облагается по нулевой ставке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuImportAmount2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 444. Определение размера облагаемого импорта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuImportCalculationAndPayment2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 456. Порядок исчисления и уплаты налога на добавленную стоимость при импорте товаров в Евразийском экономическом союзе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuImportPayerDetermination2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 454. Особенности определения плательщиков налога на добавленную стоимость при импорте товаров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuImportTaxAdjustment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 459. Порядок корректировки сумм налога на добавленную стоимость, уплаченного при импорте товаров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuInternationalTransportation2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 448. Налогообложение международных перевозок в Евразийском экономическом союзе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuInvoice2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 453. Счёт-фактура"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuPlaceOfSupply2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 441. Место реализации товаров, работ, услуг в ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 439. Объекты налогообложения, определение облагаемого оборота в ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 438. Плательщики налога на добавленную стоимость в Евразийском экономическом союзе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuTollProcessing2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 449. Налогообложение работ по переработке давальческого сырья в Евразийском экономическом союзе"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuTollProcessingDeadline2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 450. Срок переработки давальческого сырья"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuTurnoverAndImportDetermination2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 440. Определение оборота по реализации товаров, работ, услуг и облагаемого импорта в ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuTurnoverDate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 442. Дата совершения оборота по реализации товаров, работ, услуг, облагаемого импорта в ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedEaeuWorksServicesTurnoverAmount2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 445. Определение размера облагаемого оборота по реализации работ, услуг"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedExcessCreditOverCharge2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 429. Превышение суммы НДС, относимого в зачёт, над суммой начисленного налога за налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedExcessRefundProcedure2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 431. Порядок и сроки возврата превышения налога на добавленную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedExcessRefundSpecialCategories2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 432. Особенности возврата превышения налога на добавленную стоимость отдельным категориям налогоплательщиков"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedExemptImport2017Exempted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 399. Импорт, освобождаемый от НДС, по перечню настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedExemptSupply2017Exempted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 394. Обороты по реализации товаров, работ, услуг, освобождённые от НДС, по перечню настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedExportTurnover2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 386. Оборот по реализации товаров на экспорт облагается по нулевой ставке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedFinanceLeaseTransfer2017Exempted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 398. Передача имущества в финансовый лизинг освобождается от НДС в части вознаграждения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedFinancialOperationsTurnover2017Exempted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 397. Обороты по реализации финансовых операций освобождаются от НДС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedForwarderInvoiceSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 415. Особенности выписки счетов-фактур экспедиторами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedFreightForwardingTurnover2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 376. Обороты по договору транспортной экспедиции определяются по правилам настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedGrantFundedRefund2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 435. Возврат налога на добавленную стоимость, уплаченного по товарам, работам, услугам, приобретённым за счёт средств гранта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedInternationalTransportRelatedTurnover2017Exempted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 395. Обороты, связанные с международными перевозками, освобождаются от НДС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedInternationalTransportation2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 387. Оборот по реализации услуг по международным перевозкам облагается по нулевой ставке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedInvoiceAmendment2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 419. Внесение изменений и дополнений в счёт-фактуру"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedInvoiceGeneralProvisions2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 412. Общие положения о выписке счёта-фактуры, форме и обязательных реквизитах"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedInvoiceIssuanceDeadline2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 413. Сроки выписки счетов-фактур"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedJointActivityInvoiceSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 417. Особенности выписки счетов-фактур при реализации (приобретении) товаров, работ, услуг в рамках договоров о совместной деятельности"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedJointVentureObligationPerformance2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 426. Особенности исполнения налогового обязательства по НДС недропользователями в составе простого товарищества (консорциума)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedLandAndResidentialTurnover2017Exempted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 396. Обороты по реализации, связанные с землёй и жилыми зданиями, освобождаются от НДС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedMediaInvoiceSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 414. Особенности выписки счетов-фактур при реализации печатных изданий и иной продукции средств массовой информации"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedNonCreditableTax2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 402. Налог на добавленную стоимость, не относимый в зачёт, по перечню настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedNonTaxableTurnover2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 370. Необлагаемым оборотом являются освобождённый оборот, оборот вне места реализации в Республике Казахстан и остатки статьи 394"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedNonresidentAcquisitionAmount2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 382. Размер оборота по приобретению работ, услуг от нерезидента"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedNonresidentServiceAcquisition2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 373. Приобретение работ, услуг от нерезидента признаётся оборотом плательщика НДС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedOffsetMethodEaeuImportPayment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 428-2. Уплата налога на добавленную стоимость на товары, импортируемые с территории государств-членов ЕАЭС, методом зачёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedOffsetMethodImportPayment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 428-1. Уплата налога на добавленную стоимость на импортируемые товары методом зачёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedPaymentDeadline2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 425. Сроки уплаты налога на добавленную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedPlaceOfSupply2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 378. Место реализации товаров, работ, услуг определяется по правилам настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedProportionalCreditMethod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 408. Порядок определения сумм налога на добавленную стоимость, разрешённого к отнесению в зачёт, пропорциональным методом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedRefinedGoldTurnover2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 392. Оборот по реализации аффинированного золота Национальному Банку из сырья собственного производства облагается по нулевой ставке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedRefundOnSpecificGrounds2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 430. Возврат налога на добавленную стоимость по отдельным основаниям"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedSeparateAccountingCreditMethod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 409. Порядок определения сумм налога на добавленную стоимость, разрешённого к отнесению в зачёт, через ведение раздельного учёта"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedSezEaeuBorderSupply2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 391. Особенности налогообложения товаров, реализуемых на территорию СЭЗ, пределы которой совпадают с таможенной границей ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedSezSupply2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 389. Налогообложение товаров, реализуемых на территорию специальной экономической зоны, по нулевой ставке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedSimplifiedExcessRefund2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 434. Упрощённый порядок возврата превышения налога на добавленную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedSpecialCaseInvoiceSpecifics2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 418. Особенности выписки счетов-фактур в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedSpecialCaseTaxation2017ZeroRated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 393. Налогообложение по нулевой ставке в отдельных недропользовательских случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedSupplyTurnover2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 372. Оборот по реализации товаров, работ, услуг признаётся по перечню настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedSupplyTurnoverDate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 379. Дата совершения оборота по реализации товаров, работ, услуг определяется по правилам настоящей статьи"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTaxCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 421. Исчисление налога на добавленную стоимость за налоговый период"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTaxDeclaration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 424. Обязанность представить налоговую декларацию по НДС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 368. Объектами обложения НДС являются облагаемый оборот и облагаемый импорт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 423. Налоговым периодом по НДС является календарный квартал"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTaxRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 422. Ставки налога на добавленную стоимость — 12 процентов и нулевая ставка главы 44"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTaxableImport2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 371. Облагаемым импортом являются подлежащие декларированию товары, ввозимые на территорию государств-членов ЕАЭС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTaxableImportAmount2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 385. Размер облагаемого импорта включает таможенную стоимость и подлежащие уплате налоги, таможенные платежи, за исключением НДС на импорт"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTaxableTurnover2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 369. Облагаемым оборотом является оборот по реализации, оборот по приобретению от нерезидента либо оборот в виде остатков товаров"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 367. Плательщиками налога на добавленную стоимость являются лица, поставленные на регистрационный учёт, импортёры и иностранные компании раздела 25"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTrustManagementTurnover2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 377. Реализация, выполнение работ, приобретение доверительного управляющего являются его оборотом"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTurnoverAdjustment2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 383. Корректировка размера оборота при наступлении перечисленных статьёй случаев"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTurnoverAmount2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 380. Размер оборота по реализации товаров, работ, услуг определяется исходя из применяемых сторонами сделки цен и тарифов без НДС"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#ValueAddedTurnoverAmountSpecialCases2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 381. Особенности определения размера оборота по реализации в отдельных случаях"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatConfirmedZeroRateOutput2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 422 и 446 Кодекса 2017 года. Подтвержденный экспортный оборот ЕАЭС облагается по нулевой ставке"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatCreditExcessAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 421 Кодекса 2017 года. Отрицательная разница начисленного налога и двух видов зачета является превышением зачета"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatEaeuImportBase2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 444 Кодекса 2017 года. Облагаемый импорт из ЕАЭС равен стоимости приобретенных товаров плюс акциз"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatEaeuImportTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 422 и 454 Кодекса 2017 года. НДС при импорте из ЕАЭС равен облагаемому импорту, умноженному на ставку"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatExcessRefund2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 104. Возврат суммы превышения налога на добавленную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatExcessThematicAuditSpecifics2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 152. Особенности проведения тематических проверок по подтверждению достоверности сумм превышения налога на добавленную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatGeneralOutputTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 380, 421 и 422 Кодекса 2017 года. Налог с общего облагаемого оборота равен скорректированному обороту, умноженному на общую ставку"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatMandatoryRegistration2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 82. Обязательная постановка на регистрационный учёт по налогу на добавленную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatMedicalOutputTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 421 и 422 Кодекса 2017 года. Медицинский оборот облагается по общей ставке прежнего Кодекса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatOtherGroundsRefund2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 105. Возврат налога на добавленную стоимость по иным основаниям"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatPayableAmount2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 421 Кодекса 2017 года. Положительная разница начисленного налога и двух видов зачета является суммой к уплате"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatPrintOutputTax2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 421 и 422 Кодекса 2017 года. Оборот периодических изданий облагается по общей ставке прежнего Кодекса"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatRegistrationCertificate2017Issued","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 84. Свидетельство о постановке на регистрационный учёт по налогу на добавленную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatRegistrationTermination2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 85. Снятие с регистрационного учёта по налогу на добавленную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatRegistrationThresholdExceeded2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 82 пункт 4. Оборот сверх 20 000-кратного МРП превышает минимум оборота"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatRegistrationThresholdNotExceeded2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 82 пункт 4. Оборот в пределах 20 000-кратного МРП не превышает минимум оборота"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VatVoluntaryRegistration2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 83. Добровольная постановка на регистрационный учёт по налогу на добавленную стоимость"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VehicleTaxCalculation2017Calculated","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 493. Порядок исчисления налога на транспортные средства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VehicleTaxObject2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 491. Объекты обложения налогом на транспортные средства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VehicleTaxPayment2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 494. Сроки и порядок уплаты налога на транспортные средства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VehicleTaxPeriod2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 495. Налоговый период по налогу на транспортные средства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VehicleTaxRate2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 492. Налоговые ставки налога на транспортные средства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VehicleTaxReporting2017Due","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 496. Налоговая отчётность по налогу на транспортные средства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VehicleTaxpayer2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 490. Налогоплательщики по налогу на транспортные средства"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VisaDutyExempt2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 621. Каждое основание закрытого перечня освобождает соответствующее приглашение, визу или замену ошибочной визы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#VoluntaryPensionDeduction2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 348. Налоговый вычет по добровольным пенсионным взносам применяется по расходам, произведённым в свою пользу"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalPaymentGbqTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6. Базовая сумма платы за захоронение радиоактивных отходов, измеряемых в гигабеккерелях, равна ставке за гигабеккерель, умноженной на объём захоронения (коэффициенты статьи 577 не применены)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalPaymentTonneTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6. Базовая сумма платы за захоронение отходов, измеряемых в тоннах, равна ставке за тонну, умноженной на объём захоронения (коэффициенты статьи 577 не применены)"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateAgriculturalWasteTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.5. Ставка платы за захоронение отходов «отходы сельхозпроизводства, в том числе навоз, птичий помет» составляет 0,002-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateAlphaRadioactiveWasteTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.6.2. Ставка платы за захоронение отходов «альфа-радиоактивные отходы» составляет 0,38-кратный размер месячного расчетного показателя за 1 гигабеккерель"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateAmpouleRadioactiveSourceTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.6.4. Ставка платы за захоронение отходов «ампульные радиоактивные источники» составляет 0,38-кратный размер месячного расчетного показателя за 1 гигабеккерель"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateAshAndAshSlagTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.4. Ставка платы за захоронение отходов «зола и золошлаки» составляет 0,66-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateBetaRadioactiveWasteTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.6.3. Ставка платы за захоронение отходов «бета-радиоактивные отходы» составляет 0,04-кратный размер месячного расчетного показателя за 1 гигабеккерель"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateHazardousWasteTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.1.1. Ставка платы за захоронение отходов «опасные отходы» составляет 8,01-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateMetallurgicalSlagOrSludgeTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.3. Ставка платы за захоронение отходов «шлаки, шламы металлургического передела» составляет 0,038-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateMiningBeneficiationWasteTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.2.3. Ставка платы за захоронение отходов «отходы обогащения» составляет 0,02-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateMiningHostRockTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.2.2. Ставка платы за захоронение отходов «вмещающие породы» составляет 0,026-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateMiningOverburdenRockTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.2.1. Ставка платы за захоронение отходов «вскрышные породы» составляет 0,004-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateMiningSlagOrSludgeTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.2.4. Ставка платы за захоронение отходов «шлаки, шламы (отходы горнодобывающей промышленности и разработки карьеров)» составляет 0,038-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateMunicipalWasteTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.1. Ставка платы за захоронение отходов «коммунальные отходы (твердые бытовые отходы, ил канализационных очистных сооружений)» составляет 0,38-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateNonHazardousWasteTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.1.2. Ставка платы за захоронение отходов «неопасные отходы» составляет 1,06-кратный размер месячного расчетного показателя за 1 тонну"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteDisposalRateTransuranicRadioactiveWasteTc2017","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 576 пункт 6 строка 1.2.6.1. Ставка платы за захоронение отходов «трансурановые радиоактивные отходы» составляет 0,76-кратный размер месячного расчетного показателя за 1 гигабеккерель"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WasteLandfillLiquidation2017Deducted","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 253. Расходы на ликвидацию полигонов захоронения отходов и отчисления в ликвидационный фонд относятся на вычеты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WaybillControl2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 176. Контроль за соблюдением порядка оформления сопроводительных накладных на товары"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WildlifeUseFeeCalculationAndPaymentProcedure2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 583. Порядок исчисления и уплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WildlifeUseFeeGeneralProvisions2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 580. Общие положения"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WildlifeUseFeePayers2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 581. Плательщики платы"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WildlifeUseFeeRates2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 582. Ставки платы за пользование животным миром"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WithholdIncomeTaxAtSource2025","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статья 440 пункт 3. Налоговый агент обязан удержать индивидуальный подоходный налог не позднее дня выплаты дохода, подлежащего налогообложению у источника выплаты"}],"package":"urn:kz:corpus:clir:income-tax"},{"id":"urn:kz:corpus:clir:income-tax#WithholdIncomeTaxDuty2025","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 440 пункт 3. Налоговый агент обязан удержать индивидуальный подоходный налог не позднее дня выплаты дохода, подлежащего налогообложению у источника выплаты"}],"package":"urn:kz:corpus:clir:income-tax","strength":"defeasible"},{"id":"urn:kz:corpus:clir:income-tax#WithholdingAgentRecognition2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 352. Индивидуальный предприниматель, лицо, занимающееся частной практикой, и юридическое лицо, выплачивающие доход резиденту, признаются налоговыми агентами"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WitnessParticipation2017Determined","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 71. Участие понятых"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WrittenOffObligationIncome2017Recognized","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 229. Доход от списания обязательств признаётся при прекращении, невостребованности либо истечении срока исковой давности требования"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WrongfulFineCancelledRefund2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 106 пункт 1. Возврат уплаченной суммы неправомерно наложенного штрафа вследствие его отмены"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#WrongfulFineReducedRefund2017Applied","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 106 пункт 1. Возврат уплаченной суммы неправомерно наложенного штрафа вследствие уменьшения его размера"}],"package":"urn:kz:corpus:clir:income-tax","strength":"strict"},{"id":"urn:kz:corpus:clir:income-tax#applicable_mrp","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"месячный расчётный показатель, действующий на 1 января соответствующего финансового года"}],"name":"applicable_mrp","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#applicable_mrp/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:income-tax#art337_training_limit_per_worker","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"статья 337 пункт 1 подпункт 4. предел уменьшения на одного работника за налоговый период равен 120-кратному месячному расчётному показателю, действующему на 1 января соответствующего финансового года"}],"name":"art337_training_limit_per_worker","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#art337_training_limit_per_worker/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:income-tax#flare_emission_rate_per_tonne_mrp_2025","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка платы за выброс указанного загрязняющего вещества при сжигании в факелах за 1 тонну по статье 639 пункт 5 вычислена"}],"name":"flare_emission_rate_per_tonne_mrp_2025","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#flare_emission_rate_per_tonne_mrp_2025/arg/substance","labels":[],"name":"substance","type":{"name":"urn:kz:corpus:clir:income-tax#FlareEmissionSubstance2025"}},{"id":"urn:kz:corpus:clir:income-tax#flare_emission_rate_per_tonne_mrp_2025/arg/rate","labels":[],"name":"rate","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:income-tax#gambling_object_monthly_rate_2025","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка налога на игорный бизнес с единицы объекта этого вида в месяц по статье 607 пункт 1 вычислена"}],"name":"gambling_object_monthly_rate_2025","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#gambling_object_monthly_rate_2025/arg/kind","labels":[],"name":"kind","type":{"name":"urn:kz:corpus:clir:income-tax#GamblingObjectKind2025"}},{"id":"urn:kz:corpus:clir:income-tax#gambling_object_monthly_rate_2025/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка сбора для этого вида по перечню пункта 5 статьи 616 вычислена"}],"name":"hydrocarbon_license_activity_fee_rate_2025","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025/arg/kind","labels":[],"name":"kind","type":{"name":"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivityKind2025"}},{"id":"urn:kz:corpus:clir:income-tax#hydrocarbon_license_activity_fee_rate_2025/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:income-tax#hydrocarbon_license_duplicate_fee_rate_2025","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка сбора за выдачу дубликата лицензии на этот подвид при электронной подаче заявления по подпункту 3 пункта 5 статьи 616 вычислена"}],"name":"hydrocarbon_license_duplicate_fee_rate_2025","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#hydrocarbon_license_duplicate_fee_rate_2025/arg/kind","labels":[],"name":"kind","type":{"name":"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivityKind2025"}},{"id":"urn:kz:corpus:clir:income-tax#hydrocarbon_license_duplicate_fee_rate_2025/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:income-tax#hydrocarbon_license_reissue_fee_rate_2025","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"ставка сбора за переоформление лицензии на этот подвид при электронной подаче заявления по подпункту 2 пункта 5 статьи 616 вычислена"}],"name":"hydrocarbon_license_reissue_fee_rate_2025","package":"urn:kz:corpus:clir:income-tax","parameters":[{"id":"urn:kz:corpus:clir:income-tax#hydrocarbon_license_reissue_fee_rate_2025/arg/kind","labels":[],"name":"kind","type":{"name":"urn:kz:corpus:clir:income-tax#HydrocarbonLicenseActivityKind2025"}},{"id":"urn:kz:corpus:clir:income-tax#hydrocarbon_license_reissue_fee_rate_2025/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:income-tax#income_payment_day","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"день выплаты налоговым агентом дохода, подлежащего налогообложению у источника 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Правительства"}],"name":"government_competence_item","package":"urn:kz:corpus:clir:labour-code","parameters":[{"id":"urn:kz:corpus:clir:labour-code#government_competence_item/arg/item","labels":[],"name":"item","type":{"name":"urn:kz:corpus:clir:labour-code#CompetenceItem"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:labour-code#local_executive_body_competence_item","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"предмет назван подпунктом статьи 18 в перечне ведения местного исполнительного органа"}],"name":"local_executive_body_competence_item","package":"urn:kz:corpus:clir:labour-code","parameters":[{"id":"urn:kz:corpus:clir:labour-code#local_executive_body_competence_item/arg/item","labels":[],"name":"item","type":{"name":"urn:kz:corpus:clir:labour-code#CompetenceItem"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:labour-code#model_safety_service_regulation_item","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"предмет назван пунктом 2 статьи 202 в ведении уполномоченного государственного органа по 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выплаты"}],"name":"monthly_calculation_index","package":"urn:kz:corpus:clir:labour-code","parameters":[{"id":"urn:kz:corpus:clir:labour-code#monthly_calculation_index/arg/amount","labels":[],"name":"amount","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:labour-code#partnership_organisation_duty","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"названный орган обеспечивает организацию социального партнёрства на этом 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подразделения"}],"name":"territorial_subdivision_competence_item","package":"urn:kz:corpus:clir:labour-code","parameters":[{"id":"urn:kz:corpus:clir:labour-code#territorial_subdivision_competence_item/arg/item","labels":[],"name":"item","type":{"name":"urn:kz:corpus:clir:labour-code#CompetenceItem"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:osms#ConstitutionalHealthProtectionBridge","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 3 пункт 1. Законодательство Республики Казахстан об обязательном социальном медицинском страховании основывается на Конституции Республики Казахстан — конституционная гарантия охраны здоровья действует в отношениях, регулируемых настоящим Законом."}],"package":"urn:kz:corpus:clir:osms","strength":"strict"},{"id":"urn:kz:corpus:clir:osms#ConstitutionalHealthProtectionBridge1995","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 3 пункт 1 (Конституция в редакции 1995). Конституционная гарантия охраны здоровья действует в отношениях, регулируемых настоящим Законом."}],"package":"urn:kz:corpus:clir:osms","strength":"strict"},{"id":"urn:kz:corpus:clir:osms#LAW_405_ART26","kind":"fragment","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26. 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В трудовой стаж засчитывается время ухода неработающей матери за малолетними детьми до трех лет каждого ребенка в пределах двенадцати лет в общей сложности"}],"package":"urn:kz:corpus:clir:social-code","strength":"strict"},{"id":"urn:kz:corpus:clir:social-code#AgePensionLaborServiceCountsSpecifiedStateAndLawEnforcementServiceBefore2025_07","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 208 пункт 1 подпункт 3 (редакция до 12 июля 2025 года). В трудовой стаж засчитывается служба в специальных государственных и правоохранительных органах и государственной фельдъегерской службе"}],"package":"urn:kz:corpus:clir:social-code","strength":"strict"},{"id":"urn:kz:corpus:clir:social-code#AgePensionSpecialIncomeBasisByCertificateBefore2026","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 210 пункт 3 (редакция до 1 января 2026 года). Доход работника российской организации комплекса Байконур, периода с нулевым поправочным коэффициентом или деятельности с доходами, исключенными из налогообложения по подпункту 51) пункта 1 статьи 341 Налогового кодекса, устанавливается по справке о доходах"}],"package":"urn:kz:corpus:clir:social-code","strength":"strict"},{"id":"urn:kz:corpus:clir:social-code#Article37From2026AnyContributionWithinBalance","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 37 пункт 5 подпункт 4 с 7 сентября 2026 года. Накопления за счет ОПВ, ОППВ или ДПВ, передаваемые УИП, не превышают имеющиеся накопления соответствующего вида"}],"package":"urn:kz:corpus:clir:social-code","strength":"strict"},{"id":"urn:kz:corpus:clir:social-code#Article37From2026ManagerChoiceRight","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 37 пункт 5 подпункт 1 и 37-1 пункт 2 с 7 сентября 2026 года. Лицо подает заявление о выборе УИП с указанием выбранного инвестиционного портфеля"}],"package":"urn:kz:corpus:clir:social-code","strength":"strict"},{"id":"urn:kz:corpus:clir:social-code#Article37From2026MayChooseUipManager","kind":"norm_template","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 37 пункт 5 подпункт 1 и 37-1 пункт 2 с 7 сентября 2026 года. Лицо подает заявление о выборе УИП с указанием выбранного инвестиционного портфеля"}],"package":"urn:kz:corpus:clir:social-code"},{"id":"urn:kz:corpus:clir:social-code#BasicPensionParticipationCountsMilitaryAndSpecifiedServicePeriodBefore2025_07","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 206 пункт 2 подпункт 7 (редакция до 12 июля 2025 года). В стаж участия засчитываются периоды воинской службы, службы в специальных государственных и правоохранительных органах и государственной фельдъегерской службы"}],"package":"urn:kz:corpus:clir:social-code","strength":"strict"},{"id":"urn:kz:corpus:clir:social-code#BasicPensionParticipationCountsTaxCodeArticle341Sub51PeriodBefore2026","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 206 пункт 2 подпункт 4 (редакция до 1 января 2026 года). В стаж участия засчитывается период деятельности, доходы от которой с 1 апреля по 1 октября 2020 года были исключены из налогооблагаемых доходов по подпункту 51) пункта 1 статьи 341 Налогового кодекса"}],"package":"urn:kz:corpus:clir:social-code","strength":"strict"},{"id":"urn:kz:corpus:clir:social-code#SC_PENSION_ED2023_07","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Состояние статей 205–211 с введения Кодекса в действие 1 июля 2023 года"}],"package":"urn:kz:corpus:clir:social-code"},{"id":"urn:kz:corpus:clir:social-code#SC_PENSION_ED2025_07","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Состояние статей 205–211 с 12 июля 2025 года (Закон № 196-VIII)"}],"package":"urn:kz:corpus:clir:social-code"},{"id":"urn:kz:corpus:clir:social-code#SOCIAL_CODE_UIP_POST_2026_09","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Статьи 37 и 37-1 Социального кодекса в состоянии с 7 сентября 2026 года"}],"package":"urn:kz:corpus:clir:social-code"},{"id":"urn:kz:corpus:clir:social-code#SOCIAL_LAW_334_RU","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Закон Республики Казахстан от 7 июля 2026 года № 334-VIII ЗРК"}],"package":"urn:kz:corpus:clir:social-code"},{"id":"urn:kz:corpus:clir:social-standards#BazovayaVyplataUstanovlenaZakonom2026","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 20: на 2026 финансовый год минимальный размер государственной базовой пенсионной выплаты установлен Законом Республики Казахстан о республиканском бюджете на 2026 – 2028 годы"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh","kind":"symbol_decl","labels":[],"name":"DolyaNeprodovolstvennyh","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh/definition","kind":"function_decl","labels":[],"package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"v0","labels":[],"type":{"name":"urn:law:std#Date"}}]},{"id":"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh/value/urn%3Akz%3Acorpus%3Aclir%3Asocial-standards%3Aparam%3Adolya-neprodovolstvennyh%23r-2015-08-26","kind":"symbol_decl","labels":[],"name":"value_urn%3Akz%3Acorpus%3Aclir%3Asocial-standards%3Aparam%3Adolya-neprodovolstvennyh%23r-2015-08-26","package":"urn:kz:corpus:clir:social-standards","parameters":[],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyh/value/urn%3Akz%3Acorpus%3Aclir%3Asocial-standards%3Aparam%3Adolya-neprodovolstvennyh%23r-2015-08-26/definition","kind":"function_decl","labels":[],"package":"urn:kz:corpus:clir:social-standards","parameters":[]},{"id":"urn:kz:corpus:clir:social-standards#DolyaNeprodovolstvennyhUstanovlena","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Пункт 2 приказа: фиксированная доля расходов на непродовольственные товары и услуги установлена в размере сорока пяти процентов к стоимости минимальной потребительской корзины"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#DolyaProdovolstvennyhVyvoditsya","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Пункт 14 Правил: доля расходов на продовольственные товары определяется по формуле ДПК = 100 − ДНТ, то есть дополняет фиксированную долю расходов на непродовольственные товары и услуги до единицы"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#GodSUstanovlennoyMzp","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 12 пункт 2: год, на который законом о республиканском бюджете установлен минимальный размер месячной заработной платы"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#GodSUstanovlennymPm","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 17 пункт 1: год, на который установлена величина прожиточного минимума"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#GranicaStarsheyGruppyZhenshchin","kind":"symbol_decl","labels":[],"name":"GranicaStarsheyGruppyZhenshchin","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#GranicaStarsheyGruppyZhenshchin/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:social-standards#MzpNeNizhePm","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 12 пункт 2: минимальный размер месячной заработной платы, устанавливаемый ежегодно законом о республиканском бюджете, НЕ ДОЛЖЕН БЫТЬ НИЖЕ прожиточного минимума — требование соблюдено"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#MzpUstanovlenZakonom2026","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 12 пункт 2: на 2026 финансовый год минимальный размер месячной заработной платы установлен Законом Республики Казахстан о республиканском бюджете на 2026 – 2028 годы"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#NizhnyayaGranicaStarsheyGruppyZhenshchin","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Пункт 7 Правил подпункт 3): нижняя граница старшей группы женщин установлена на дату права"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#PmUstanovlenZakonom2026","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 17 пункт 1: на 2026 финансовый год величина прожиточного минимума определена и установлена Законом Республики Казахстан о республиканском бюджете на 2026 – 2028 годы"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#PmUstanovlenZakonomOByudzhete2026","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 17 пункт 1: на 2026 финансовый год величина прожиточного минимума установлена законом о республиканском бюджете, а не иным актом"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#Podpunkt9Deystvuet","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 39 пункт 1: подпункт 9) статьи 25 вводится в действие с 1 января 2019 года"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#PravilaUtverzhdeny","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Пункт 1 приказа: утвердить прилагаемые Правила расчета величины прожиточного минимума"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#PrezhniePravilaUtratiliSilu","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Пункт 3 приказа: признать утратившим силу совместный приказ от 2 декабря 2005 года № 307/1-п и от 5 декабря 2005 года № 194 «Об утверждении Правил расчета величины прожиточного минимума»"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#SoderzhanieStandartaPensii","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Статья 20: минимальный социальный стандарт «Минимальный размер пенсии» содержит норматив минимального размера государственной базовой пенсионной выплаты, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#StrukturaKorzinyPolna","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Пункт 14 Правил: доля расходов на продовольственные товары и фиксированная доля расходов на непродовольственные товары и услуги в сумме дают единицу"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#VerhnyayaGranicaGruppyZhenshchin","kind":"symbol_decl","labels":[],"name":"VerhnyayaGranicaGruppyZhenshchin","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#VerhnyayaGranicaGruppyZhenshchin/arg/legal_time","labels":[],"name":"legal_time","type":{"name":"urn:law:std#Date"}}],"symbolKind":"function"},{"id":"urn:kz:corpus:clir:social-standards#VerhnyayaGranicaSredneyGruppyZhenshchin","kind":"rule","labels":[{"language":"ru-KZ","status":"official","text":"Пункт 7 Правил подпункт 3): верхняя граница группы женщин от тридцати лет установлена на дату права"}],"package":"urn:kz:corpus:clir:social-standards","strength":"strict"},{"id":"urn:kz:corpus:clir:social-standards#dolya_neprodovolstvennyh_rashodov","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"фиксированная доля расходов на непродовольственные товары и услуги в стоимости минимальной потребительской корзины"}],"name":"dolya_neprodovolstvennyh_rashodov","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#dolya_neprodovolstvennyh_rashodov/arg/d","labels":[],"name":"d","type":{"name":"urn:law:std#Decimal"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#dolya_prodovolstvennyh_rashodov","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"доля расходов на продовольственные товары в стоимости минимальной потребительской корзины"}],"name":"dolya_prodovolstvennyh_rashodov","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#dolya_prodovolstvennyh_rashodov/arg/d","labels":[],"name":"d","type":{"name":"urn:law:std#Decimal"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#god_s_ustanovlennoy_mzp","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"на названный финансовый год установлен минимальный размер месячной заработной платы"}],"name":"god_s_ustanovlennoy_mzp","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#god_s_ustanovlennoy_mzp/arg/god","labels":[],"name":"god","type":{"name":"urn:law:std#Integer"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#god_s_ustanovlennym_pm","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"на названный финансовый год установлена величина прожиточного минимума"}],"name":"god_s_ustanovlennym_pm","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#god_s_ustanovlennym_pm/arg/god","labels":[],"name":"god","type":{"name":"urn:law:std#Integer"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#minimalny_razmer_bazovoy_pensionnoy_vyplaty","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"минимальный размер государственной базовой пенсионной выплаты установлен на названный финансовый год"}],"name":"minimalny_razmer_bazovoy_pensionnoy_vyplaty","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#minimalny_razmer_bazovoy_pensionnoy_vyplaty/arg/god","labels":[],"name":"god","type":{"name":"urn:law:std#Integer"}},{"id":"urn:kz:corpus:clir:social-standards#minimalny_razmer_bazovoy_pensionnoy_vyplaty/arg/summa","labels":[],"name":"summa","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#minimalny_razmer_mesyachnoy_zarplaty","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"минимальный размер месячной заработной платы установлен на названный финансовый год"}],"name":"minimalny_razmer_mesyachnoy_zarplaty","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#minimalny_razmer_mesyachnoy_zarplaty/arg/god","labels":[],"name":"god","type":{"name":"urn:law:std#Integer"}},{"id":"urn:kz:corpus:clir:social-standards#minimalny_razmer_mesyachnoy_zarplaty/arg/summa","labels":[],"name":"summa","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#mzp_ne_nizhe_prozhitochnogo_minimuma","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"минимальный размер месячной заработной платы года не ниже величины прожиточного минимума того же года"}],"name":"mzp_ne_nizhe_prozhitochnogo_minimuma","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#mzp_ne_nizhe_prozhitochnogo_minimuma/arg/god","labels":[],"name":"god","type":{"name":"urn:law:std#Integer"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#nizhnyaya_granica_starshey_gruppy_zhenshchin","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"нижняя граница старшей возрастной группы женщин, действующая на дату права"}],"name":"nizhnyaya_granica_starshey_gruppy_zhenshchin","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#nizhnyaya_granica_starshey_gruppy_zhenshchin/arg/vozrast","labels":[],"name":"vozrast","type":{"name":"urn:law:std#Decimal"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#pm_ustanovlen_zakonom_o_byudzhete","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"величина прожиточного минимума на названный финансовый год установлена законом о республиканском бюджете"}],"name":"pm_ustanovlen_zakonom_o_byudzhete","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#pm_ustanovlen_zakonom_o_byudzhete/arg/god","labels":[],"name":"god","type":{"name":"urn:law:std#Integer"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#podpunkt_9_stati_25_deystvuet","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"подпункт 9) статьи 25 настоящего Закона введён в действие"}],"name":"podpunkt_9_stati_25_deystvuet","package":"urn:kz:corpus:clir:social-standards","parameters":[],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#pravila_utverzhdeny","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"Правила расчета величины прожиточного минимума утверждены"}],"name":"pravila_utverzhdeny","package":"urn:kz:corpus:clir:social-standards","parameters":[],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#prezhnie_pravila_utratili_silu","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"прежние Правила расчета величины прожиточного минимума утратили силу"}],"name":"prezhnie_pravila_utratili_silu","package":"urn:kz:corpus:clir:social-standards","parameters":[],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#soderzhanie_standarta_pensii_ustanovleno","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"содержание стандарта «Минимальный размер пенсии» на названный финансовый год установлено"}],"name":"soderzhanie_standarta_pensii_ustanovleno","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#soderzhanie_standarta_pensii_ustanovleno/arg/god","labels":[],"name":"god","type":{"name":"urn:law:std#Integer"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#struktura_korziny_polna","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"доли продовольственной и непродовольственной частей минимальной потребительской корзины в сумме составляют её стоимость целиком"}],"name":"struktura_korziny_polna","package":"urn:kz:corpus:clir:social-standards","parameters":[],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#velichina_prozhitochnogo_minimuma","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"величина прожиточного минимума установлена на названный финансовый год"}],"name":"velichina_prozhitochnogo_minimuma","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#velichina_prozhitochnogo_minimuma/arg/god","labels":[],"name":"god","type":{"name":"urn:law:std#Integer"}},{"id":"urn:kz:corpus:clir:social-standards#velichina_prozhitochnogo_minimuma/arg/summa","labels":[],"name":"summa","type":{"name":"urn:law:std#Money"}}],"symbolKind":"relation"},{"id":"urn:kz:corpus:clir:social-standards#verhnyaya_granica_sredney_gruppy_zhenshchin","kind":"symbol_decl","labels":[{"language":"ru-KZ","status":"official","text":"верхняя граница средней возрастной группы женщин, действующая на дату права"}],"name":"verhnyaya_granica_sredney_gruppy_zhenshchin","package":"urn:kz:corpus:clir:social-standards","parameters":[{"id":"urn:kz:corpus:clir:social-standards#verhnyaya_granica_sredney_gruppy_zhenshchin/arg/vozrast","labels":[],"name":"vozrast","type":{"name":"urn:law:std#Decimal"}}],"symbolKind":"relation"},{"id":"urn:kz:national-bank:clir:fx#NBK_RATES_2026_08_01","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Официальные курсы иностранных валют к тенге на 1 августа 2026 года"}],"package":"urn:kz:national-bank:clir:fx"},{"id":"urn:kz:national-bank:clir:fx#NBK_RATES_2026_08_02","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Официальные курсы иностранных валют к тенге на 2 августа 2026 года"}],"package":"urn:kz:national-bank:clir:fx"},{"id":"urn:kz:national-bank:clir:fx#NBK_RATES_2026_08_03","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Официальные курсы иностранных валют к тенге на 3 августа 2026 года"}],"package":"urn:kz:national-bank:clir:fx"},{"id":"urn:kz:national-bank:clir:fx#NBK_RATES_2026_08_04","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Официальные курсы иностранных валют к тенге на 4 августа 2026 года"}],"package":"urn:kz:national-bank:clir:fx"},{"id":"urn:kz:national-bank:clir:fx#NBK_RATES_2026_08_05","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Официальные курсы иностранных валют к тенге на 5 августа 2026 года"}],"package":"urn:kz:national-bank:clir:fx"},{"id":"urn:kz:national-bank:clir:fx#NBK_RATES_2026_08_06","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Официальные курсы иностранных валют к тенге на 6 августа 2026 года"}],"package":"urn:kz:national-bank:clir:fx"},{"id":"urn:kz:national-bank:clir:fx#NBK_RATES_2026_08_07","kind":"source_edition","labels":[{"language":"ru-KZ","status":"official","text":"Официальные курсы иностранных 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тенге"}],"name":"KZT","package":"urn:law:vocab:currency","parameters":[],"symbolKind":"constant"}]},"provenance":{"acts":[{"artifactHash":"sha256:205d2381d1b0fe6cd66a85d93d18080fab5b0fcdeaae829206c6eaceccd20c36","namespace":"urn:law:calc:depreciation","package":"calc.depreciation"},{"artifactHash":"sha256:7bff3cc187daeb8a1d9a44e5f1f20a3d17a418f9c35e55604da1c2cf482cd8ee","namespace":"urn:law:calc:tiers","package":"calc.tiers"},{"artifactHash":"sha256:ba40af34308a2ee271a5df7bc3fcb7db144b59dae924b2089478680c010aeec0","namespace":"urn:kz:corpus:clir:appc","package":"kz.corpus.appc"},{"artifactHash":"sha256:312c74d140fdaabb4165e5e5d957f37fa1efe39aaec12b1d3fc9167cbb1c3d53","namespace":"urn:kz:corpus:clir:budget","package":"kz.corpus.budget"},{"artifactHash":"sha256:5e5284b60996f66878a57d91084a3df36cdca4345e1c70d1149b5af0c9abd060","namespace":"urn:kz:corpus:clir:budget-2025","package":"kz.corpus.budget2025"},{"artifactHash":"sha256:3ac6f83ea22fe7c99e0e30a8e8f79bdb7eafb1d6bc0687205b966d8034b52608","namespace":"urn:kz:corpus:clir:budget-code","package":"kz.corpus.budget_code"},{"artifactHash":"sha256:d7a510173c9dfc8fdf06c17c712cafb2f65c5e89711a6840d49d0af40e33f229","namespace":"urn:kz:corpus:clir:civil-code","package":"kz.corpus.civilcode"},{"artifactHash":"sha256:1ad6b9475f4ca9034f246a3055dae8aa6d7b6e738365dc8513ec655d92167c45","namespace":"urn:kz:corpus:clir:ipn-internet-platforma","package":"kz.corpus.ipn_internet_platforma"},{"artifactHash":"sha256:2695cf1181be20e8cf49ad4bba01864a3b5d722750e0e948f7d845cbaa3d45db","namespace":"urn:kz:corpus:clir:labour-code","package":"kz.corpus.labour_code"},{"artifactHash":"sha256:45b97c47978004cea9f763e1d9402f4c8569c2a8b1604e6b98b6bac4c2bb7886","namespace":"urn:kz:corpus:clir:osms","package":"kz.corpus.osms"},{"artifactHash":"sha256:86f0b2b9f539d63271c3a6f33d264c7ca0cb4d5d71bb400fdd4cf4477c4c1881","namespace":"urn:kz:corpus:clir:social-code","package":"kz.corpus.socialcode"},{"artifactHash":"sha256:9446bcaa7b1ee971a83199d13e9887c390c87016917d13b8cd17b8adf1155935","namespace":"urn:kz:lbma:clir:precious-metal-prices","package":"kz.lbma.precious_metal_prices"},{"artifactHash":"sha256:c00e4c139e6456a89b757fac7f005408758edc14d80b1d8eec71364f73702bbe","namespace":"urn:kz:national-bank:clir:fx","package":"kz.national_bank.fx"},{"artifactHash":"sha256:7292fe88399a3d83e6adc683766d08f838170a01cd5034d96dc55d09de4cdce2","namespace":"urn:law:vocab:currency","package":"vocab.currency"}],"caseHash":"sha256:b66f0abccd55535680813ccd97550ab933681bf8f6fa620be94c5bf0d2bdad07","jurisdiction":"Kazakhstan","legalTime":"2026-07-27","mode":"audit","programHash":"sha256:c1bbf763e7c2ee1abb833fbba923d48a7b5bd8b9f91f33e280d6a3f38482ca47","resultHash":"sha256:f662fda7f20073b77ba8278e0cf63d89d7b09baa5f36871369ceec788421a9de","timezone":"Asia/Almaty"},"request":{"args":[],"facts":[{"args":[{"id":"urn:example:kz:withholding-agent:person","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:agent","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:period:2026-06","kind":"entity_ref"},{"currency":"KZT","kind":"value","type":{"name":"urn:law:std#Money"},"value":"50000"}],"negated":false,"origin":"case_input","predicate":"urn:kz:corpus:clir:income-tax#withheld_income_tax"},{"args":[{"id":"urn:example:kz:withholding-agent:person","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:agent","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:period:2026-06","kind":"entity_ref"},{"kind":"value","type":{"name":"urn:law:std#Date"},"value":"2026-06-01"}],"negated":false,"origin":"case_input","predicate":"urn:kz:corpus:clir:income-tax#income_payment_day"},{"args":[{"id":"urn:example:kz:withholding-agent:person","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:agent","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:period:2026-06","kind":"entity_ref"},{"kind":"value","type":{"name":"urn:law:std#Date"},"value":"2026-06-30"}],"negated":false,"origin":"case_input","predicate":"urn:kz:corpus:clir:income-tax#payment_month_end"},{"args":[{"id":"urn:example:kz:withholding-agent:person","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:agent","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:period:2026-06","kind":"entity_ref"}],"negated":false,"origin":"case_input","predicate":"urn:kz:corpus:clir:income-tax#income_tax_withheld"},{"args":[{"id":"urn:example:kz:withholding-agent:person","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:agent","kind":"entity_ref"},{"id":"urn:example:kz:withholding-agent:period:2026-06","kind":"entity_ref"}],"negated":true,"origin":"case_input","predicate":"urn:kz:corpus:clir:income-tax#income_tax_transferred"},{"args":[{"id":"urn:example:kz:withholding-agent:matter:pay","kind":"entity_ref"},{"kind":"value","type":{"name":"urn:law:std#Date"},"value":"2026-06-01"}],"negated":false,"origin":"case_input","predicate":"urn:kz:corpus:clir:income-tax#individual_withholding_income_paid_on"}],"kind":"positions","legal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337. Уменьшение налогооблагаемого дохода\n1. Налогоплательщик имеет право на уменьшение налогооблагаемого дохода на следующие виды расходов:\n1) налогоплательщики, состоявшие в налоговом периоде на мониторинге крупных налогоплательщиков, за исключением участников горизонтального мониторинга, – в размере общей суммы, не превышающей 3 процента от налогооблагаемого дохода:\nблаготворительную помощь при наличии решения налогоплательщика на основании обращения со стороны лица, получающего помощь;\nстоимость безвозмездно переданного имущества, получателем которого является:\nнекоммерческая организация;\nорганизация, осуществляющая деятельность в социальной сфере.\nПоложения настоящего подпункта применяются также в отношении налогооблагаемого дохода по контрактной деятельности недропользователя;\n2) налогоплательщики, за исключением налогоплательщиков, указанных в подпункте 1) настоящего пункта, – в размере общей суммы, не превышающей 4 процента от налогооблагаемого дохода:\nблаготворительную помощь при наличии решения налогоплательщика на основании обращения со стороны лица, получающего помощь;\nстоимость безвозмездно переданного имущества, получателем которого является:\nнекоммерческая организация;\nорганизация, осуществляющая деятельность в социальной сфере.\nПоложения настоящего подпункта применяются также в отношении налогооблагаемого дохода по контрактной деятельности недропользователя;\n3) 2-кратный размер произведенных расходов на оплату труда лиц с инвалидностью и на 50 процентов от суммы исчисленного социального налога от заработной платы и выплат лицам с инвалидностью;\n4) субъекты социального предпринимательства, включенные в реестр субъектов социального предпринимательства, – в размере произведенных расходов на оплату обучения по освоению профессии, профессиональной подготовки, переподготовки или повышения квалификации работников, являющихся:\nлицами с инвалидностью;\nродителями и другими законными представителями, воспитывающими ребенка с инвалидностью;\nпенсионерами и гражданами предпенсионного возраста (в течение пяти лет до наступления возраста, дающего право на пенсионные выплаты по возрасту);\nвоспитанниками детских деревень и выпускниками детских домов, школ-интернатов для детей-сирот и детей, оставшихся без попечения родителей, в возрасте до двадцати девяти лет;\nлицами, освобожденными от отбывания наказания из учреждений уголовно-исполнительной (пенитенциарной) системы, в течение двенадцати месяцев после освобождения;\nкандасами.\nУменьшение налогооблагаемого дохода, предусмотренное настоящим подпунктом, применяется в сумме расходов, произведенных на одного работника за налоговый период, но не более 120-кратного размера месячного расчетного показателя, действующего на 1 января соответствующего финансового года.\nПри изменении статуса работника, предусмотренного частью первой настоящего подпункта, уменьшение размера налогооблагаемого дохода производится исходя из удельного веса месяцев в налоговом периоде, когда работник соответствовал статусу, определенному частью первой настоящего подпункта.\nУменьшение налогооблагаемого дохода по работнику производится однократно и не допускается повторное применение в последующих налоговых периодах;\n5) расходы на обучение физического лица, не состоящего с налогоплательщиком в трудовых отношениях, при условии заключения с физическим лицом договора об обязательстве отработать у налогоплательщика не менее трех лет.\nВ целях настоящего подпункта расходы на обучение включают:\nфактически произведенные расходы на оплату обучения;\nфактически произведенные расходы на проживание в пределах норм, установленных уполномоченным органом в области налоговой политики;\nрасходы на выплату обучаемому лицу суммы денег в размерах, определенных налогоплательщиком, но не превышающих нормы, установленные уполномоченным органом в области налоговой политики;\nфактически произведенные расходы на проезд к месту учебы при поступлении и обратно после завершения обучения;\nфактически произведенные расходы по страхованию на случай болезни обучаемого лица в период временного пребывания за пределами Республики Казахстан в период обучения.\nПоложения настоящего подпункта не применяются в случаях:\nнезаключения трудового договора с физическим лицом, по расходам на обучение которого применены положения настоящего подпункта, в течение трех месяцев со дня окончания обучения физическим лицом, за исключением случая возмещения физическим лицом расходов на обучение полностью или частично в течение периода времени, включающего налоговый период, в котором окончено обучение физического лица, а также последующий налоговый период. В случае такого возмещения положения настоящего подпункта не применяются в размере суммы расходов на обучение, не возмещенной физическим лицом;\nрасторжения трудового договора с физическим лицом, по расходам на обучение которого применены положения настоящего подпункта, до истечения трех лет с даты заключения трудового договора с таким лицом, за исключением случая возмещения физическим лицом расходов на обучение полностью или частично в течение периода времени, включающего налоговый период, в котором произведено расторжение трудового договора, а также последующий налоговый период. В случае такого возмещения положения настоящего подпункта не применяются в размере суммы расходов на обучение, не возмещенной физическим лицом;\nприменения недропользователем в отношении таких расходов на обучение положений статьи 317 настоящего Кодекса;\n6) в размере 200 процентов от суммы отнесенных на вычеты в соответствии со статьей 269 настоящего Кодекса расходов на:\nнаучно-исследовательские, научно-технические и (или) опытно-конструкторские работы в связи с созданием объекта промышленной собственности, включая работы, по которым имеется охранный документ;\nприобретение исключительных прав на объекты интеллектуальной собственности у высших учебных заведений, научных организаций, автономных организаций образования, стартап-компаний по лицензионному договору или договору уступки исключительного права с целью коммерциализации результатов научной и (или) научно-технической деятельности.\nПоложения настоящего подпункта применяются в случае проведения указанных работ и (или) внедрения (использования) результатов научной и (или) научно-технической деятельности на территории Республики Казахстан.\nПодтверждением проведения научно-исследовательских, научно-технических и опытно-конструкторских работ и (или) внедрения (использования) результата указанных работ и (или) результатов научной и (или) научно-технической деятельности является акт внедрения (использования) результатов научной и (или) научно-технической деятельности, составленный по форме и согласованный в порядке, которые определяются уполномоченным органом в области науки по согласованию с уполномоченными органами соответствующей отрасли;\n7) расходы в виде эндаумента (целевого вклада) в эндаумент-фонд (целевой капитал) путем финансирования объектов благотворительности, предусмотренных благотворительной программой эндаумент-фонда (целевого капитала) в соответствии с законодательством Республики Казахстан о фондах целевого капитала и эндаумент-фондах (целевых капиталах), при одновременном соблюдении следующих условий:\nполучателем эндаумента (целевого вклада) является фонд целевого капитала, зарегистрированный в соответствии с законодательством Республики Казахстан о государственной регистрации юридических лиц и учетной регистрации филиалов и представительств;\nдоговор целевого вклада предусматривает бессрочную и безотзывную передачу эндаумента (целевого вклада);\nналичие документов, подтверждающих исполнение обязательств по договору целевого вклада, предусматривающего целевое использование эндаумента (целевого вклада).\nНедропользователи применяют положения настоящего подпункта после исполнения обязательств, предусмотренных подпунктами 5), 9) и 10) пункта 2 и подпунктов 5), 6) и 8) пункта 2-1 статьи 36 Кодекса Республики Казахстан \"О недрах и недропользовании\".\n2. Налогоплательщик имеет право на уменьшение налогооблагаемого дохода на следующие виды доходов:\n1) 50 процентов от суммы вознаграждения по договору лизинга, за исключением неустойки (штрафа, пеней), но не более 50 процентов от суммы налогооблагаемого дохода за отчетный налоговый период, определяемого до уменьшения, предусмотренного настоящей статьей;\n2) вознаграждение по долговым ценным бумагам, находящимся на дату начисления такого вознаграждения в официальном списке фондовой биржи, функционирующей на территории Республики Казахстан;\n3) вознаграждение по агентским облигациям;\nПримечание ИЗПИ!\nПодпункт 4) действует до 01.01.2031 в соответствии с п.п. 5) п.2 ст.848 настоящего Кодекса.\n4) вознаграждение по ценным бумагам, выпущенным национальным управляющим холдингом, созданным в рамках мер по оптимизации системы управления институтами развития, финансовыми организациями и развитию национальной экономики;\n5) доходы от прироста стоимости при реализации методом открытых торгов на фондовой бирже, функционирующей на территории Республики Казахстан, ценных бумаг, находящихся на день реализации в официальных списках данной фондовой биржи;\n6) доходы от прироста стоимости при реализации агентских облигаций;\n7) доходы от прироста стоимости при реализации акций, выпущенных юридическим лицом – резидентом, или долей участия в юридическом лице – резиденте или консорциуме, созданном в Республике Казахстан, если иное не установлено подпунктами 5) и 10) настоящего пункта, при одновременном выполнении следующих условий:\nна день реализации акций или долей участия налогоплательщик владеет данными акциями или долями участия более трех лет;\nтакое юридическое лицо – эмитент или такое юридическое лицо, доля участия в котором реализуется, или участник такого консорциума, который реализует долю участия в таком консорциуме, не является недропользователем;\nимущество лиц (лица), являющихся (являющегося) недропользователями (недропользователем), в стоимости активов такого юридического лица – эмитента или такого юридического лица, доля участия в котором реализуется, или общей стоимости активов участников такого консорциума, доля участия в котором реализуется, на день такой реализации составляет не более 50 процентов.\nУказанный в настоящем подпункте срок владения налогоплательщиком акциями или долями участия определяется совокупно с учетом сроков владения акциями или долями участия прежними собственниками, если такие акции или доли участия получены налогоплательщиком в результате реорганизации прежних собственников.\nПримечание ИЗПИ!\nЧасть 3 пункта 2 действует до 01.01.2031 в соответствии с п.п. 5) п.2 ст.848 настоящего Кодекса.\nВ целях настоящего подпункта недропользователем не признается недропользователь, являющийся таковым исключительно из-за обладания правом на добычу подземных вод и (или) общераспространенных полезных ископаемых для собственных нужд.\nПри этом доля имущества лиц (лица), являющихся (являющегося) недропользователями (недропользователем), в стоимости активов юридического лица или консорциума, чьи акции или доли участия реализуются, определяется в соответствии со статьей 687 настоящего Кодекса;\n8) доходы от прироста стоимости при реализации долговых ценных бумаг, эмитентом которых является юридическое лицо – резидент, за исключением доходов, указанных в подпунктах 5) и 6) настоящего пункта, а также доходов лица, являющегося резидентом государства с льготным налогообложением, при одновременном выполнении следующих условий:\nна день реализации долговых ценных бумаг налогоплательщик владеет данными долговыми ценными бумагами более трех лет;\nтакое юридическое лицо – эмитент не является недропользователем;\nимущество лиц (лица), являющихся (являющегося) недропользователями (недропользователем), в стоимости активов такого юридического лица – эмитента на день такой реализации составляет не более 50 процентов.\nВ целях настоящего подпункта недропользователем не признается недропользователь, являющийся таковым исключительно из-за обладания правом на добычу подземных вод и (или) общераспространенных полезных ископаемых для собственных нужд.\nПри этом доля имущества лиц (лица), являющихся (являющегося) недропользователями (недропользователем), в стоимости активов юридического лица – эмитента определяется в соответствии со статьей 687 настоящего Кодекса;\nПримечание ИЗПИ!\nПодпункт 9) действует до 01.01.2031 в соответствии с п.п. 5) п.2 ст.848 настоящего Кодекса.\n9) доход от прироста стоимости при реализации ценных бумаг, выпущенных национальным управляющим холдингом, созданным в рамках мер по оптимизации системы управления институтами развития, финансовыми организациями и развитию национальной экономики;\nПримечание ИЗПИ!\nПодпункт 10) действует до 01.01.2029 в соответствии с п.п. 3) п.2 ст.848 настоящего Кодекса.\n10) доходы от прироста стоимости при реализации акций, выпущенных участниками \"Астана Хаб\", долей участия в уставном капитале участника \"Астана Хаб\";\n11) стоимость имущества, полученного через уполномоченные органы в виде гуманитарной помощи, распределяемой Правительством Республики Казахстан, для предупреждения и ликвидации чрезвычайных ситуаций и использованного по назначению;\n12) стоимость имущества, полученного на безвозмездной основе республиканским государственным предприятием от государственного органа или республиканского государственного предприятия на основании решения Правительства Республики Казахстан;\nПримечание ИЗПИ!\nПодпункт 13) действует до 01.01.2027 в соответствии с п.п. 1) п.2 ст.848 настоящего Кодекса.\nПримечание ИЗПИ!\nПодпункт 13) действует до 01.01.2029 в соответствии с п.п. 3) п.2 ст.848 настоящего Кодекса.\n13) вознаграждение по договору банковского вклада, полученное организацией устойчивости, 100 процентов голосующих акций которой принадлежат Национальному Банку, в рамках программы рефинансирования ипотечных жилищных займов (ипотечных займов), переданной организацией, специализирующейся на улучшении качества кредитных портфелей банков второго уровня, единственным акционером которой является Правительство Республики Казахстан;\n14) доход налогоплательщика от осуществления перевозки груза и (или) предоставления услуг по договорам бербоут-чартера, тайм-чартера морским судном, зарегистрированным в международном судовом реестре Республики Казахстан;\nПримечание ИЗПИ!\nПодпункт 15) действует до 01.01.2028 в соответствии с п.п. 2) п.2 ст.848 настоящего Кодекса.\n15) доходы правообладателя фильма, признанного национальным фильмом в соответствии с законодательством Республики Казахстан о кинематографии, от проката и осуществления показа в кинозалах такого национального фильма на территории Республики Казахстан при наличии исключительного права в соответствии с Законом Республики Казахстан \"Об авторском праве и смежных правах\".\nПоложения подпунктов 2) и 5) части первой настоящего пункта не применяются в отношении вознаграждения и дохода от прироста стоимости по государственным эмиссионным ценным бумагам.\nПоложения подпунктов 2) и 5) части первой настоящего пункта применяются к доходу в виде вознаграждения и доходу от прироста стоимости по государственным эмиссионным ценным бумагам, выпущенным Министерством финансов Республики Казахстан в размере 50 процентов от суммы полученного дохода за отчетный налоговый период.\nГлава 35. УБЫТКИ"}]},{"contentHash":"sha256:5929bfea1fd6e6bc10cbad09feb2aa5294863bdf5ec121ca28747eadb4a5b93a","edition":"urn:kz:corpus:clir:income-tax#TAX_CODE_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:income-tax#TC25_ART363","kind":"fragment","locator":"article/363","package":"urn:kz:corpus:clir:income-tax","texts":[{"contentHash":"sha256:d6b13e70abe9773a094e4af8aeab6ec33d43b6da6ea683ce8217e7e9935d3d27","language":"ru-KZ","status":"official","text":"Статья 363. Ставки налога\nОблагаемые доходы физического лица подлежат обложению по следующим ставкам индивидуального подоходного налога:\n1) доходы, кроме указанных в подпунктах 2) – 4) настоящей статьи, за календарный год – по следующей прогрессивной шкале ставок:\n№\nСумма облагаемого дохода\nСтавка\n1\nдо 8500-кратного месячного расчетного показателя* (включительно)\n10 процентов\n2\nсвыше 8500-кратного месячного расчетного показателя*\nсумма налога с облагаемого дохода в размере 8500-кратного месячного расчетного показателя* + 15 процентов с суммы, превышающей его\n2) доходы лица, занимающегося частной практикой, – 9 процентов;\n3) доход в виде дивидендов, облагаемый за календарный год, – по следующей прогрессивной шкале ставок:\n№\nСумма облагаемого дохода\nСтавка\n1\nдо 230 000-кратного месячного расчетного показателя* (включительно)\n5 процентов\n2\nсвыше 230 000-кратного месячного расчетного показателя*\nсумма налога с облагаемого дохода в размере 230 000-кратного месячного расчетного показателя* + 15 процентов с суммы, превышающей его\n4) облагаемый доход индивидуального предпринимателя, крестьянского или фермерского хозяйства, применяющего общеустановленный порядок налогообложения, за календарный год – по следующей прогрессивной шкале ставок:\n№\nСумма облагаемого дохода\nСтавка\n1\nдо 230 000-кратного месячного расчетного показателя* (включительно)\n10 процентов\n2\nсвыше 230 000-кратного месячного расчетного показателя*\nсумма налога с облагаемого дохода в размере 230 000-кратного месячного расчетного показателя* + 15 процентов с суммы, превышающей его\n* в целях применения подпунктов 1), 3) и 4) настоящей статьи применяется месячный расчетный показатель, действующий на 1 января соответствующего финансового года.\nКрестьянские или фермерские хозяйства вправе уменьшить на 70 процентов сумму индивидуального подоходного налога, исчисленную в порядке, установленном подпунктом 4) настоящей статьи, с доходов:\nпо производству и реализации сельскохозяйственной продукции собственного производства;\nпо переработке сельскохозяйственной продукции собственного производства и реализации продуктов такой переработки."}]},{"contentHash":"sha256:2ee8897dcd614177b9515edff3d561966e841fb5fc2f02e573b1a11e458cd267","edition":"urn:kz:corpus:clir:income-tax#TAX_CODE_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:income-tax#TC25_ART403","kind":"fragment","locator":"article/403","package":"urn:kz:corpus:clir:income-tax","texts":[{"contentHash":"sha256:d9d646f42c2456601b0e941db0718974c1cb1f9988af2aabb500b8d6b3723710","language":"ru-KZ","status":"official","text":"Статья 403. Базовый налоговый вычет\nБазовый налоговый вычет составляет 30-кратный размер месячного расчетного показателя, действующего на 1 января соответствующего финансового года, применяемый за каждый календарный месяц. Общая сумма базового налогового вычета за календарный год не должна превышать 360-кратного размера месячного расчетного показателя, действующего на 1 января соответствующего финансового года."}]},{"contentHash":"sha256:6b51fba8c6ba5bbbd4a70fd610a80890684d5b6a341d7ea7a699d290bdf35d9e","edition":"urn:kz:corpus:clir:income-tax#TAX_CODE_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:income-tax#TC25_ART440","kind":"fragment","locator":"article/440","package":"urn:kz:corpus:clir:income-tax","texts":[{"contentHash":"sha256:7cbcb1ea95319f368d89b5d5b632f5e9e149c60b333a651595459feece0c5e38","language":"ru-KZ","status":"official","text":"Статья 440. Общие положения по индивидуальному подоходному налогу, удерживаемому у источника выплаты, а также исчисление, удержание и уплата данного налога\n1. Исчисление, удержание и уплата в бюджет индивидуального подоходного налога осуществляются у источника выплаты налоговым агентом по доходам, указанным в статье 425 настоящего Кодекса, в случае, если такие доходы подлежат выплате (выплачиваются) указанным налоговым агентом.\n2. Исчисление индивидуального подоходного налога по доходам, подлежащим налогообложению у источника выплаты, производится налоговым агентом при начислении дохода, подлежащего налогообложению.\nСумма индивидуального подоходного налога исчисляется путем применения ставок, установленных статьей 363 настоящего Кодекса, к сумме соответствующего облагаемого дохода у источника выплаты, определяемого в соответствии с настоящим разделом, за исключением дохода работника.\nСумма индивидуального подоходного налога по доходу работника исчисляется в порядке, установленном статьей 441 настоящего Кодекса.\n3. Удержание индивидуального подоходного налога производится налоговым агентом не позднее дня выплаты дохода, подлежащего налогообложению у источника выплаты.\n4. Налоговый агент осуществляет перечисление индивидуального подоходного налога по выплаченным доходам не позднее двадцати пяти календарных дней после окончания месяца, в котором была осуществлена выплата дохода, по месту своего нахождения.\n5. По доходам работников структурных подразделений налогового агента перечисление индивидуального подоходного налога производится в соответствующие бюджеты по месту нахождения данных структурных подразделений.\n6. Юридическое лицо – резидент своим решением вправе признать одновременное исполнение обязанности своим структурным подразделением по:\nисчислению, удержанию и перечислению индивидуального подоходного налога по доходам, подлежащим налогообложению у источника выплаты, которые начислены, выплачены таким структурным подразделением;\nисчислению и уплате социального налога по объектам налогообложения, являющимся расходами такого структурного подразделения.\nПри этом такое решение юридического лица – резидента вводится в действие:\nв отношении вновь созданного структурного подразделения юридического лица – со дня создания данного структурного подразделения или с начала квартала, следующего за кварталом, в котором создано данное структурное подразделение;\nв остальных случаях – с начала квартала, следующего за кварталом, в котором принято такое решение.\nОтмена такого решения юридического лица – резидента вводится в действие с начала квартала, следующего за кварталом, в котором отменено такое решение.\n7. Исчисление и удержание индивидуального подоходного налога с доходов по депозитарным распискам производятся эмитентом базового актива таких депозитарных расписок.\n8. При уплате налоговым агентом суммы индивидуального подоходного налога, исчисленной с доходов, подлежащих налогообложению у источника выплаты в соответствии с положениями настоящего Кодекса, за счет собственных средств без его удержания обязанность налогового агента по удержанию и перечислению индивидуального подоходного налога у источника выплаты считается исполненной."}]},{"contentHash":"sha256:48968f413a407caaf3a39aa68cf6095d877ecc1da18f33c8459aad2739fd8dae","edition":"urn:kz:corpus:clir:income-tax#TAX_CODE_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:income-tax#TC25_ART441","kind":"fragment","locator":"article/441","package":"urn:kz:corpus:clir:income-tax","texts":[{"contentHash":"sha256:44c4377716c5c1d82e00ccbf90911fa6d055a2f906f9a3c53259fbc87381d038","language":"ru-KZ","status":"official","text":"Статья 441. Исчисление индивидуального подоходного налога с дохода работника\nИсчисление индивидуального подоходного налога, удерживаемого у источника выплаты, с дохода работника производится налоговым агентом за налоговый период по следующей формуле:\nсумма облагаемого дохода работника, подлежащая получению от налогового агента в соответствии с пунктом 1 статьи 439 настоящего Кодекса, определяемая нарастающим итогом с 1 января календарного года по налоговый период включительно, за который исчисляется индивидуальный подоходный налог в пределах суммы, предусмотренной строкой 1 таблицы подпункта 1) статьи 363 настоящего Кодекса,\nумножить\nставка налога согласно строке 1 таблицы подпункта 1) статьи 363 настоящего Кодекса\nплюс\nсумма превышения облагаемого дохода работника, подлежащая получению от налогового агента в соответствии с пунктом 1 статьи 439 настоящего Кодекса, определяемая нарастающим итогом с 1 января календарного года по налоговый период включительно, за который исчисляется индивидуальный подоходный налог, над суммой, предусмотренной строкой 1 таблицы подпункта 1) статьи 363 настоящего Кодекса,\nумножить\nставка налога согласно строке 2 таблицы подпункта 1) статьи 363 настоящего Кодекса\nминус\nсумма индивидуального подоходного налога, исчисленного налоговым агентом за предыдущие налоговые периоды календарного года, начиная с 1 января с нарастающим итогом."}]},{"contentHash":"sha256:9d94f20a80861e653500f4384adb7bcf683a7a379bc7ef3b10fa2ad3e578b07a","edition":"urn:kz:corpus:clir:income-tax#TAX_CODE_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:income-tax#TC25_ART446","kind":"fragment","locator":"article/446","package":"urn:kz:corpus:clir:income-tax","texts":[{"contentHash":"sha256:023340e353d728e15ca7831fc2744507710a90f09a9558204b25ff25a14205be","language":"ru-KZ","status":"official","text":"Статья 446. Порядок выдачи налоговым агентом справки о расчетах с физическим лицом\n1. В случае начисления и (или) выплаты в течение календарного года физическому лицу дохода, подлежащего налогообложению у источника выплаты, налоговый агент по требованию физического лица обязан выдать справку о расчетах с физическим лицом в течение пяти календарных дней после даты обращения физического лица.\n2. Справка о расчетах с физическим лицом должна содержать информацию о суммах:\n1) дохода, подлежащего налогообложению у источника выплаты;\n2) уменьшения дохода, подлежащего налогообложению у источника выплаты;\n3) примененных налоговых вычетов в виде:\nобязательных пенсионных взносов;\nвзносов на обязательное социальное медицинское страхование;\nсоциальных отчислений, удерживаемых с доходов по договорам гражданско-правового характера;\nбазового налогового вычета;\nсоциальных налоговых вычетов;\n4) облагаемого дохода физического лица;\n5) исчисленного индивидуального подоходного налога;\n6) выплаченного дохода.\nРАЗДЕЛ 7. НАЛОГ НА ДОБАВЛЕННУЮ СТОИМОСТЬ\nГлава 44. ОБЩИЕ ПОЛОЖЕНИЯ"}]},{"contentHash":"sha256:7d1452dbde9112896ab93552f5086504557275d04786f40479e1c7d9fdfc4c22","edition":"urn:kz:corpus:clir:income-tax#TAX_CODE_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:income-tax#TC25_ART602","kind":"fragment","locator":"article/602","package":"urn:kz:corpus:clir:income-tax","texts":[{"contentHash":"sha256:ee5b09be2d4d0d485acc8024b3c7feda72f45322e2753dd5b526ddb815f9afda","language":"ru-KZ","status":"official","text":"Статья 602. Налоговые ставки и налоговый период\n1. Налог на имущество физических лиц, налоговая база по которым определяется в соответствии с подпунктом 1) пункта 12 статьи 600 настоящего Кодекса, исчисляется в зависимости от стоимости объектов налогообложения по следующим ставкам:\n1\n2\n3\n1.\nдо 2 000 000 теңге включительно\n0,05 процента от стоимости объектов налогообложения\n2.\nсвыше 2 000 000 теңге до 4 000 000 теңге включительно\n1 000 теңге + 0,08 процента с суммы, превышающей 2 000 000 теңге\n3.\nсвыше 4 000 000 теңге до 6 000 000 теңге включительно\n2 600 теңге + 0,1 процента с суммы, превышающей 4 000 000 теңге\n4.\nсвыше 6 000 000 теңге до 8 000 000 теңге включительно\n4 600 теңге + 0,15 процента с суммы, превышающей 6 000 000 теңге\n5.\nсвыше 8 000 000 теңге до 10 000 000 теңге включительно\n7 600 теңге + 0,2 процента с суммы, превышающей 8 000 000 теңге\n6.\nсвыше 10 000 000 теңге до 12 000 000 теңге включительно\n11 600 теңге + 0,25 процента с суммы, превышающей 10 000 000 теңге\n7.\nсвыше 12 000 000 теңге до 14 000 000 теңге включительно\n16 600 теңге + 0,3 процента с суммы, превышающей 12 000 000 теңге\n8.\nсвыше 14 000 000 теңге до 16 000 000 теңге включительно\n22 600 теңге + 0,35 процента с суммы, превышающей 14 000 000 теңге\n9.\nсвыше 16 000 000 теңге до 18 000 000 теңге включительно\n29 600 теңге + 0,4 процента с суммы, превышающей 16 000 000 теңге\n10.\nсвыше 18 000 000 теңге до 20 000 000 теңге включительно\n37 600 теңге + 0,45 процента с суммы, превышающей 18 000 000 теңге\n11.\nсвыше 20 000 000 теңге до 75 000 000 теңге включительно\n46 600 теңге + 0,5 процента с суммы, превышающей 20 000 000 теңге\n12.\nсвыше 75 000 000 теңге до 100 000 000 теңге включительно\n321 600 теңге + 0,6 процента с суммы, превышающей 75 000 000 теңге\n13.\nсвыше 100 000 000 теңге до 150 000 000 теңге включительно\n471 600 теңге + 0,65 процента с суммы, превышающей 100 000 000 теңге\n14.\nсвыше 150 000 000 теңге до 350 000 000 теңге включительно\n796 600 теңге + 0,7 процента с суммы, превышающей 150 000 000 теңге\n15.\nсвыше 350 000 000 теңге до 450 000 000 теңге включительно\n2 196 600 теңге + 0,75 процента с суммы, превышающей 350 000 000 теңге\n16.\nсвыше 450 000 000 теңге\n2 946 600 теңге + 2 процента с суммы, превышающей 450 000 000 теңге\nСовокупная сумма налога на имущество физических лиц, налоговая база по которым определяется в соответствии с подпунктом 2) пункта 12 статьи 600 настоящего Кодекса, исчисляется по следующей ставке: 2 946 600 теңге + 2 процента с налоговой базы, превышающей предельный размер стоимости.\n2. Базовые налоговые ставки на земли, занятые жилищным фондом, в том числе строениями и сооружениями при нем (за исключением придомовых участков), устанавливаются в расчете на один квадратный метр площади в следующих размерах:\n№ п/п\nКатегория населенного пункта\nБазовые налоговые ставки на земли, занятые жилищным фондом, в том числе строениями и сооружениями при нем (теңге)\n1\n2\n3\nГорода:\n1.\nАлматы\n0,96\n2.\nШымкент\n0,58\n3.\nАстана\n0,96\n4.\nАктау\n0,58\n5.\nАктобе\n0,58\n6.\nАтырау\n0,58\n7.\nЖезказган\n0,58\n8.\nКокшетау\n0,58\n9.\nКараганда\n0,58\n10.\nҚонаев\n0,58\n11.\nКостанай\n0,58\n12.\nКызылорда\n0,58\n13.\nУральск\n0,58\n14.\nУсть-Каменогорск\n0,58\n15.\nПавлодар\n0,58\n16.\nПетропавловск\n0,58\n17.\nСемей\n0,58\n18.\nТалдыкорган\n0,58\n19.\nТараз\n0,58\n20.\nТуркестан\n0,39\n21.\nАлматинская область:\n22.\nгорода областного значения\n0,39\n23.\nгорода районного значения\n0,39\n24.\nАкмолинская область:\n25.\nгорода областного значения\n0,39\n26.\nгорода районного значения\n0,39\n27.\nОстальные города областного значения\n0,39\n28.\nОстальные города районного значения\n0,19\n29.\nПоселки\n0,13\n30.\nСела\n0,09\nПри этом категории населенных пунктов устанавливаются в соответствии с классификатором административно-территориальных объектов, утвержденным уполномоченным органом в области технического регулирования.\n3. Придомовые земельные участки подлежат налогообложению по следующим базовым налоговым ставкам:\n1) для столицы, городов республиканского значения и городов областного значения:\nпри площади до 1000 квадратных метров включительно – 0,20 теңге за 1 квадратный метр;\nна площадь, превышающую 1000 квадратных метров, – 6,00 теңге за 1 квадратный метр.\nПо решению местных представительных органов ставки налога на земельные участки, превышающие 1000 квадратных метров, могут быть снижены с 6,00 до 0,20 теңге за 1 квадратный метр;\n2) для остальных населенных пунктов:\nпри площади до 5000 квадратных метров включительно – 0,20 теңге за 1 квадратный метр;\nна площадь, превышающую 5000 квадратных метров, – 1,00 теңге за 1 квадратный метр.\nПо решению местных представительных органов ставки налога на земельные участки, превышающие 5000 квадратных метров, могут быть снижены с 1,00 теңге до 0,20 теңге за 1 квадратный метр.\nПридомовым земельным участком считается часть земельного участка, относящегося к землям населенных пунктов, предназначенная для обслуживания жилого дома (жилого здания) и не занятая жилым домом (жилым зданием), в том числе строениями и сооружениями при нем.\n4. Базовые налоговые ставки на земли сельскохозяйственного назначения, а также земли населенных пунктов, предоставленные физическим лицам для ведения личного домашнего (подсобного) хозяйства, садоводства и дачного строительства, включая земли, занятые под соответствующие постройки, устанавливаются в следующих размерах:\n1) при площади до 0,50 гектара включительно – 20 теңге за 0,01 гектара;\n2) на площадь, превышающую 0,50 гектара, – 100 теңге за 0,01 гектара.\n5. Земли населенных пунктов, за исключением земель, занятых жилищным фондом, в том числе строениями и сооружениями при нем, подлежат обложению по базовым ставкам на земли населенных пунктов, установленным в графе 3 таблицы статьи 577 настоящего Кодекса.\n6. Местные представительные органы на основании проектов (схем) зонирования земель, проводимого в соответствии с земельным законодательством Республики Казахстан, имеют право понижать или повышать базовые налоговые ставки на земли, занятые жилищным фондом, в том числе строениями и сооружениями при нем, не более чем на 50 процентов от базовых ставок налога.\nПри этом запрещается понижение или повышение ставок индивидуально для отдельных налогоплательщиков.\nТакое решение о понижении или повышении ставок принимается местным представительным органом не позднее 1 декабря года, предшествующего году его введения, и вводится в действие с 1 января года, следующего за годом его принятия.\nРешение местного представительного органа о понижении или повышении ставок подлежит официальному опубликованию.\n7. Налоговым периодом для исчисления налога на имущество физических лиц является календарный год с 1 января по 31 декабря.\nПри уничтожении, разрушении, сносе объектов налогообложения физических лиц в расчет налогового периода включается месяц, в котором произошел факт уничтожения, разрушения, сноса объектов налогообложения."}]},{"contentHash":"sha256:6ac15a35558536a00d0f0e97459ad4ed7d0d40c4876030693d7aeb37286156e0","edition":"urn:kz:corpus:clir:income-tax#TAX_CODE_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:income-tax#TC25_ART607","kind":"fragment","locator":"article/607","package":"urn:kz:corpus:clir:income-tax","texts":[{"contentHash":"sha256:591ba4c6c4c4ed6488664b30975f37b3386ecc493824b531f126559faae2cdb5","language":"ru-KZ","status":"official","text":"Статья 607. Ставки налога\n1. Ставка налога на игорный бизнес с единицы объекта налогообложения составляет на:\n1) игровой стол – 1 660-кратный размер месячного расчетного показателя в месяц;\n2) игровой автомат – 60-кратный размер месячного расчетного показателя в месяц;\n3) кассу тотализатора – 300-кратный размер месячного расчетного показателя в месяц;\n4) электронную кассу тотализатора – 4 000-кратный размер месячного расчетного показателя в месяц;\n5) кассу букмекерской конторы – 300-кратный размер месячного расчетного показателя в месяц;\n6) электронную кассу букмекерской конторы – 3 000-кратный размер месячного расчетного показателя в месяц.\n2. Ставки налога, установленные пунктом 1 настоящей статьи, определяются исходя из размера месячного расчетного показателя, действующего на 1 число налогового периода."}]},{"contentHash":"sha256:ced71f9b8b81d055ace8598cc3c00b4853d6c63764ad98bd65dd1b7d3585e6ab","edition":"urn:kz:corpus:clir:income-tax#TAX_CODE_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:income-tax#TC25_ART616","kind":"fragment","locator":"article/616","package":"urn:kz:corpus:clir:income-tax","texts":[{"contentHash":"sha256:d98e4d70ca725cf28c2436a6516c4724b615e5d2b48807d3ac40cd44f36df3fa","language":"ru-KZ","status":"official","text":"Статья 616. Ставки сборов за выдачу разрешительных документов\n1. Ставки сборов за выдачу разрешительных документов определяются в размере, кратном МРП, действующему на дату уплаты таких сборов.\n2. Ставки сбора за проезд автотранспортных средств по территории Республики Казахстан составляют:\n1) за выезд с территории Республики Казахстан отечественных автотранспортных средств, осуществляющих перевозку:\nпассажиров и грузов в международном сообщении, – 1-кратный размер МРП;\nпассажиров и багажа в международном сообщении на регулярной основе с получением согласно международным договорам Республики Казахстан иностранного разрешения на один календарный год – 10-кратный размер МРП;\n2) за въезд (выезд) на территорию (с территории) Республики Казахстан, транзит по территории Республики Казахстан иностранных автотранспортных средств, осуществляющих перевозку пассажиров и грузов в международном сообщении, – 30-кратный размер МРП;\n3) за проезд отечественных и иностранных крупногабаритных и (или) тяжеловесных автотранспортных средств по территории Республики Казахстан – в размерах, установленных пунктом 3 настоящей статьи.\n3. Ставки сбора за проезд отечественных и иностранных крупногабаритных и (или) тяжеловесных автотранспортных средств по территории Республики Казахстан составляют:\n1) за превышение общей фактической массы автотранспортного средства (с грузом или без груза) над допускаемой общей массой – 0,005-кратный размер МРП за каждую тонну (включая неполную) превышения.\nСумма сбора за превышение общей фактической массы автотранспортного средства (с грузом или без груза) над допускаемой общей массой определяется путем умножения указанной ставки сбора на размер такого превышения и соответствующее расстояние перевозки по маршруту (в километрах);\n2) за превышение фактических осевых нагрузок автотранспортного средства (с грузом или без груза) над допускаемыми осевыми нагрузками (за каждые перегруженные одиночные, сдвоенные и утроенные оси):\n№ п/п\nФактическое превышение над допускаемыми осевыми нагрузками, в %\nТариф за превышение над допускаемыми осевыми нагрузками (МРП)\n1\n2\n3\n1.\nдо 10 % включительно\n0,011\n2.\nот 10,0 % до 20,0 % включительно\n0,014\n3.\nот 20,0 % до 30,0 % включительно\n0,190\n4.\nот 30,0 % до 40,0 % включительно\n0,380\n5.\nот 40,0 % до 50,0% включительно\n0,500\n6.\nсвыше 50,0%\n1\nСумма сбора определяется путем умножения ставки, соответствующей размеру фактического превышения над допускаемыми осевыми нагрузками, на расстояние перевозки по маршруту (в километрах);\n3) за превышение габаритов автотранспортного средства (с грузом или без груза) над допустимыми габаритными параметрами по высоте, ширине и длине автотранспортных средств:\n№ п/п\nГабаритные параметры автотранспортных средств, в метрах\nСтавки за превышение допустимых габаритных параметров (МРП)\n1\n2\n3\n1.\nВысота:\n1.1.\nсвыше 4 до 4,5 включительно\n0,009\n1.2.\nсвыше 4,5 до 5 включительно\n0,018\n1.3.\nсвыше 5\n0,036\n2.\nШирина:\n2.1.\nсвыше 2,55 (2,6 для изометрических кузовов) до 3 включительно\n0,009\n2.2.\nсвыше 3 до 3,75 включительно\n0,019\n2.3.\nсвыше 3,75\n0,038\n3.\nДлина:\n3.1.\nза каждый метр (включая неполный), превышающий допустимую длину\n0,004\nСумма сбора за превышение габаритов автотранспортного средства (с грузом или без груза) над допустимыми габаритными параметрами по высоте, ширине и длине автотранспортных средств определяется в следующем порядке:\nсумма сбора за превышение габаритов автотранспортного средства (с грузом или без груза) над допустимыми габаритными параметрами по высоте, полученная путем умножения ставки, соответствующей фактическому габаритному размеру автотранспортного средства по высоте, на расстояние перевозки по маршруту (в километрах), плюс сумма сбора за превышение габаритов автотранспортного средства (с грузом или без груза) над допустимыми габаритными параметрами по ширине, полученная путем умножения ставки, соответствующей фактическому габаритному размеру автотранспортного средства по ширине, на расстояние перевозки по маршруту (в километрах), плюс сумма сбора за превышение габаритов автотранспортного средства (с грузом или без груза) над допустимыми габаритными параметрами по длине, полученная путем умножения ставки, соответствующей фактическому габаритному размеру автотранспортного средства по длине, на расстояние перевозки по маршруту (в километрах).\n4. Ставки лицензионного сбора за право занятия отдельными видами деятельности (сбора за выдачу лицензий на занятие отдельными видами деятельности) составляют:\n№ п/п\nВиды лицензируемой деятельности\nСтавки сбора (МРП)\n1\n2\n3\n1.\nСтавки лицензионного сбора за право занятия отдельными видами деятельности:\n1.1.\nЭксплуатация горных и химических производств\n10\n1.2.\nПокупка электрической энергии в целях энергоснабжения\n10\n1.3.\nВыполнение работ, связанных с этапами жизненного цикла объектов использования атомной энергии\n100\n1.4.\nОбращение с ядерными материалами\n50\n1.5.\nОбращение с радиоактивными веществами, приборами и установками, содержащими радиоактивные вещества\n10\n1.6.\nОбращение с приборами и установками, генерирующими ионизирующее излучение\n5\n1.7.\nПредоставление услуг в области использования атомной энергии\n5\n1.8.\nОбращение с радиоактивными отходами\n50\n1.9.\nТранспортировка, включая транзитную, ядерных материалов, радиоактивных веществ, радиоизотопных источников ионизирующего излучения, радиоактивных отходов в пределах территории Республики Казахстан\n50\n1.10.\nДеятельность на территориях бывших испытательных ядерных полигонов и других территориях, загрязненных в результате проведенных ядерных испытаний\n10\n1.11.\nПроизводство, переработка, приобретение, хранение, реализация, использование, уничтожение ядов\n10\n1.12.\nПроизводство (формуляция) пестицидов, реализация пестицидов, применение пестицидов аэрозольным и фумигационным способами\n10\n1.13.\nНерегулярная перевозка пассажиров автобусами, микроавтобусами в междугородном межобластном, межрайонном (междугородном внутриобластном) и международном сообщениях, а также регулярная перевозка пассажиров автобусами, микроавтобусами в международном сообщении\n3\n1.14.\nДеятельность по перевозке грузов железнодорожным транспортом\n6\n1.15.\nДеятельность, связанная с оборотом наркотических средств, психотропных веществ и прекурсоров\n20\n1.16.\nРазработка и реализация (в том числе иная передача) средств криптографической защиты информации\n9\n1.17.\nРазработка, производство, ремонт и реализация специальных технических средств, предназначенных для проведения оперативно-розыскных мероприятий\n20\n1.18.\nОказание услуг по выявлению технических каналов утечки информации и специальных технических средств, предназначенных для проведения оперативно-розыскных мероприятий\n20\n1.19.\nВыдача заключения (разрешительного документа) на ввоз на таможенную территорию ЕАЭС и вывоз с таможенной территории ЕАЭС специальных технических средств, предназначенных для негласного получения информации\n0\n1.20.\nВыдача заключения (разрешительного документа) на ввоз на таможенную территорию ЕАЭС и вывоз с таможенной территории ЕАЭС шифровальных (криптографических) средств\n0\n1.21.\nПроведение технического исследования на предмет отнесения товаров к средствам криптографической защиты информации и специальным техническим средствам, предназначенным для проведения оперативно-розыскных мероприятий\n0\n1.22.\nРегистрация нотификаций о характеристиках товаров (продукции), содержащих шифровальные (криптографические) средства\n0\n1.23.\nРазработка, производство, ремонт, приобретение и реализация боеприпасов, вооружения и военной техники, запасных частей, комплектующих изделий и приборов к ним, а также специальных материалов и оборудования для их производства, включая монтаж, наладку, модернизацию, установку, использование, хранение, ремонт и сервисное обслуживание\n22\n1.24.\nРазработка, производство, приобретение, реализация, хранение взрывчатых и пиротехнических (за исключением гражданских) веществ и изделий с их применением\n22\n1.25.\nЛиквидация (уничтожение, утилизация, захоронение) и переработка высвобождаемых боеприпасов, вооружения, военной техники, специальных средств\n22\n1.26.\nРазработка, производство, ремонт, торговля, коллекционирование, экспонирование гражданского и служебного оружия и патронов к нему\n10\n1.27.\nРазработка, производство, торговля, использование гражданских пиротехнических веществ и изделий с их применением\n10\n1.28.\nДеятельность в сфере использования космического пространства\n186\n1.29.\nПредоставление услуг в области связи\n6\n1.30.\nОбразовательная деятельность\n10\n1.31.\nДеятельность по распространению теле-, радиоканалов\n6\n1.32.\nМедицинская деятельность\n10\n1.33.\nФармацевтическая деятельность\n10\n1.34.\nАдвокатская деятельность\n6\n1.35.\nНотариальная деятельность\n6\n1.36.\nДеятельность по исполнению исполнительных документов\n6\n1.37.\nАудиторская деятельность\n10\n1.38.\nВыполнение работ и оказание услуг в области охраны окружающей среды\n50\n1.39.\nОсуществление охранной деятельности юридическими лицами\n6\n1.40.\nТуроператорская деятельность\n10\n1.41.\nДеятельность в области ветеринарии\n6\n1.42.\nСудебно-экспертная деятельность\n6\n1.43.\nОсуществление научно-реставрационных работ на памятниках истории и культуры и (или) археологических работ\n10\n1.44.\nБанковские операции, осуществляемые *:\n1.44.1.\nбанками второго уровня, филиалами банков – нерезидентов Республики Казахстан\n800\n1.44.2.\nорганизациями, осуществляющими отдельные виды банковских операций\n400\n1.45.\nОперации банков, филиалов банков – нерезидентов Республики Казахстан по осуществлению профессиональной деятельности на рынке ценных бумаг\n800\n1.46.\nИные операции, осуществляемые банками, филиалами банков – нерезидентов Республики Казахстан\n800\n1.46.1.\nМикрофинансовая деятельность\n30\n1.47.\nОперации юридических лиц, осуществляющих деятельность исключительно через обменные пункты на основании лицензии Национального Банка на обменные операции с наличной иностранной валютой\n40\n1.48.\nДеятельность в сфере страхования жизни**\n500\n1.49.\nДеятельность в сфере общего страхования**\n500\n1.50.\nДеятельность по перестрахованию как исключительный вид деятельности\n500\n1.51.\nДеятельность по перестрахованию\n200\n1.52.\nДеятельность страхового брокера\n300\n1.53.\nАктуарная деятельность\n10\n1.54.\nБрокерская деятельность\n30\n1.55.\nДилерская деятельность\n30\n1.56.\nДеятельность по управлению инвестиционным портфелем\n30\n1.57.\nКастодиальная деятельность\n30\n1.58.\nТрансферагентская деятельность\n10\n1.59.\nДеятельность по организации торговли с ценными бумагами и иными финансовыми инструментами\n10\n1.60.\nКлиринговая деятельность по сделкам с финансовыми инструментами\n40\n1.61.\nИзыскательская деятельность\n10\n1.62.\nСтроительно-монтажные работы\n10\n1.63.\nПроектная деятельность\n10\n1.64.\nДеятельность по организации строительства жилых зданий за счет привлечения денег дольщиков\n10\n1.65.\nИзготовление Государственного Флага Республики Казахстан и Государственного Герба Республики Казахстан\n10\n1.66.\nПроизводство этилового спирта\n3 000\n1.67.\nПроизводство алкогольной продукции, кроме пивоваренной продукции\n3 000\n1.68.\nПроизводство пивоваренной продукции\n2 000\n1.69.\nХранение и оптовая реализация алкогольной продукции, за исключением деятельности по хранению и оптовой реализации алкогольной продукции на территории ее производства, за каждый объект деятельности\n200\n1.70.\nХранение и розничная реализация алкогольной продукции, за исключением деятельности по хранению и розничной реализации алкогольной продукции на территории ее производства, за каждый объект деятельности для субъектов, осуществляющих деятельность:\n1.70.1.\nв столице, городах республиканского и областного значения\n100\n1.70.2.\nв городах районного значения и поселках\n70\n1.70.3.\nв сельских населенных пунктах\n30\n1.71.\nПроизводство табачных изделий\n500\n1.72.\nЭкспорт и импорт товаров\n10\n1.73.\nЭкспорт и импорт продукции, подлежащей экспортному контролю\n10\n1.74.\nОказание услуг по складской деятельности с выпуском зерновых расписок\n10\n1.75.\nДеятельность в сфере игорного бизнеса:\n1.75.1.\nдля казино и зала игровых автоматов\n3 845\n1.75.2.\nдля тотализатора и букмекерской конторы\n640\n1.76.\nДеятельность в сфере товарных бирж:\n1.76.1.\nдля товарной биржи\n10\n1.77.\nОказание услуг по дезинфекции, дезинсекции и дератизации в области здравоохранения\n10\n1.78.\nI подвид – осуществление деятельности по цифровому майнингу цифровым майнером, имеющим на праве собственности или других законных основаниях центр обработки данных цифрового майнинга\n2 000\n1.79.\nII подвид – осуществление деятельности по цифровому майнингу цифровым майнером, не имеющим на праве собственности или других законных основаниях центр обработки данных цифрового майнинга и осуществляющим цифровой майнинг с использованием принадлежащего ему на праве собственности аппаратно-программного комплекса для цифрового майнинга, размещенного в центре обработки данных цифрового майнинга\n5\n2.\nСтавки сбора за выдачу дубликата лицензии:\n2.1.\nна все виды деятельности, за исключением указанных в пунктах 1.45. – 1.47.1., 1.49. – 1.53., 1.67. – 1.74.\n100 % от соответствующей ставки, установленной в пункте 1 настоящей таблицы\n2.2.\nна виды деятельности, указанные в пунктах 1.45. – 1.47.1., 1.49. – 1.53.\n10 % от соответствующей ставки, установленной в пункте 1 настоящей таблицы\n2.3.\nна виды деятельности, указанные в пунктах 1.67. – 1.74.\n1\n3.\nСтавки за переоформление лицензий:\n3.1.\nза все виды лицензий, за исключением переоформления лицензии на экспорт и импорт товаров, а также на экспорт и импорт продукции, подлежащей экспортному контролю\n10% от соответствующей ставки, установленной в пункте 1 настоящей таблицы\n3.2.\nза переоформление лицензии на экспорт и импорт товаров, а также на экспорт и импорт продукции, подлежащей экспортному контролю\n1\nПримечание.\n* За каждую банковскую операцию; ** за каждый класс страхования.\n5. Ставки лицензионного сбора за выдачу лицензии, связанной с правом занятия отдельными подвидами деятельности в сфере углеводородов, составляют:\n№ п/п\nПодвиды лицензируемой деятельности\nСтавки сбора (МРП)\n1\n2\n3\n1.\nСтавки лицензионного сбора за право занятия отдельными подвидами деятельности:\n1.1.\nпромысловые исследования при разведке и добыче углеводородов\n100\n1.2.\nсейсморазведочные работы при разведке и добыче углеводородов\n100\n1.3.\nгеофизические работы при разведке и добыче углеводородов\n100\n1.4.\nпрострелочно-взрывные работы в скважинах при разведке и добыче углеводородов\n100\n1.5.\nбурение скважин на суше, на море и на внутренних водоемах при разведке и добыче углеводородов\n100\n1.6.\nподземный ремонт, испытание, освоение, опробование, консервация, ликвидация скважин при разведке и добыче углеводородов\n100\n1.7.\nцементация скважин при разведке и добыче углеводородов\n100\n1.8.\nповышение нефтеотдачи нефтяных пластов и увеличение производительности скважин при разведке и добыче углеводородов\n100\n1.9.\nработы по предотвращению и ликвидации разливов на месторождениях углеводородов на море\n100\n1.10.\nэксплуатация нефтегазохимических производств\n100\n1.11.\nсоставление базовых проектных документов для месторождений углеводородов и анализ разработки месторождений углеводородов\n100\n1.12.\nсоставление технических проектных документов для месторождений углеводородов\n100\n1.13.\nэксплуатация магистральных трубопроводов\n100\n2.\nставка за переоформление лицензий на подвиды деятельности, указанные в пунктах 1.1 – 1.13 (при электронной подаче заявления на получение лицензии)\n8% от ставки при выдаче лицензии\n3.\nставка сбора за выдачу дубликата лицензии (при электронной подаче заявления на получение лицензии)\n80% от ставки при выдаче лицензии\n6. Ставки сбора за выдачу или продление разрешения на привлечение иностранной рабочей силы в Республику Казахстан устанавливаются Правительством Республики Казахстан.\n7. Ставка сбора за выдачу документа, подтверждающего резидентство иностранного гражданина или лица без гражданства, являющегося инвестиционным резидентом МФЦА, составляет 7000 МРП.\nГлава 70. ПЛАТЫ\nПараграф 1. Плата за пользование земельными участками"}]},{"contentHash":"sha256:5563fcdfb4adb5e8e96e4504255629431dbffdf3d99b9d9c8adbad0c97e99f37","edition":"urn:kz:corpus:clir:income-tax#TAX_CODE_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:income-tax#TC25_ART639","kind":"fragment","locator":"article/639","package":"urn:kz:corpus:clir:income-tax","texts":[{"contentHash":"sha256:4a2eae413f2b863633e921d95dd33cf22776d9e4d7314b01a64e764e3ab85dae","language":"ru-KZ","status":"official","text":"Статья 639. Ставки платы\n1. Ставки платы определяются в размере, кратном месячному расчетному показателю, действующему на первое число налогового периода.\n2. Ставки платы за выбросы загрязняющих веществ от стационарных источников объектов первой категории, за исключением объектов жизнеобеспечения первой категории с 1 января 2026 года до 1 января 2028 года и объектов второй, третьей категорий, составляют:\n№ п/п\nВиды загрязняющих веществ\nСтавки платы за 1 тонну (МРП)\nСтавки платы за 1 килограмм (МРП)\n1\n2\n3\n4\n1.\nОксиды серы (SOx)\n20\n2.\nОксиды азота (NOx)\n20\n3.\nПыль и зола\n10\n4.\nСвинец и его соединения\n3 986\n5.\nСероводород\n124\n6.\nФенолы\n332\n7.\nУглеводороды\n0,32\n8.\nФормальдегид\n332\n9.\nМонооксид углерода\n0,32\n10.\nМетан\n0,02\n11.\nСажа\n24\n12.\nОкислы железа\n30\n13.\nАммиак\n24\n14.\nХром шестивалентный\n798\n15.\nОкислы меди\n598\n16.\nБенз(а)пирен\n996,6\n3. Ставки платы за выбросы загрязняющих веществ от стационарных источников объектов первой категории, за исключением объектов жизнеобеспечения первой категории, составляют:\n1) с 1 января 2028 года до 1 января 2031 года\n№ п/п\nВиды загрязняющих веществ\nСтавки платы за 1 тонну (МРП)\nСтавки платы за 1 килограмм (МРП)\n1\n2\n3\n4\n1.\nОксиды серы (SOx)\n40\n2.\nОксиды азота (NOx)\n40\n3.\nПыль и зола\n20\n4.\nСвинец и его соединения\n7972\n5.\nСероводород\n248\n6.\nФенолы\n664\n7.\nУглеводороды\n0,64\n8.\nФормальдегид\n664\n9.\nМонооксид углерода\n0,64\n10.\nМетан\n0,04\n11.\nСажа\n48\n12.\nОкислы железа\n60\n13.\nАммиак\n48\n14.\nХром шестивалентный\n1569\n15.\nОкислы меди\n1196\n16.\nБенз(а)пирен\n1993,2\n2) с 1 января 2031 года:\n№ п/п\nВиды загрязняющих веществ\nСтавки платы за 1 тонну (МРП)\nСтавки платы за 1 килограмм (МРП)\n1\n2\n3\n4\n1.\nОксиды серы (SOx)\n60\n2.\nОксиды азота (NOx)\n60\n3.\nПыль и зола\n30\n4.\nСвинец и его соединения\n11958\n5.\nСероводород\n372\n6.\nФенолы\n996\n7.\nУглеводороды\n0,96\n8.\nФормальдегид\n996\n9.\nМонооксид углерода\n0,96\n10.\nМетан\n0,06\n11.\nСажа\n72\n12.\nОкислы железа\n90\n13.\nАммиак\n72\n14.\nХром шестивалентный\n2394\n15.\nОкислы меди\n1794\n16.\nБенз(а)пирен\n2989,8\n4. Ставки платы за выбросы загрязняющих веществ от стационарных источников для объектов жизнеобеспечения первой категории составляют:\n№ п/п\nВиды загрязняющих веществ\nСтавки платы за 1 тонну (МРП)\nСтавки платы за 1 килограмм (МРП)\n1\n2\n3\n4\n1.\nОксиды серы (SOx)\n20\n2.\nОксиды азота (NOx)\n20\n3.\nПыль и зола\n10\n4.\nСвинец и его соединения\n3 986\n5.\nСероводород\n124\n6.\nФенолы\n332\n7.\nУглеводороды\n0,32\n8.\nФормальдегид\n332\n9.\nМонооксид углерода\n0,32\n10.\nМетан\n0,02\n11.\nСажа\n24\n12.\nОкислы железа\n30\n13.\nАммиак\n24\n14.\nХром шестивалентный\n798\n15.\nОкислы меди\n598\n16.\nБенз(а)пирен\n996,6\n5. Ставки платы за выбросы загрязняющих веществ от сжигания попутного и (или) природного газа в факелах составляют:\n№ п/п\nВиды загрязняющих веществ\nСтавки платы за 1 тонну (МРП)\n1\n2\n3\n1.\nУглеводороды\n44,6\n2.\nОкислы углерода\n14,6\n3.\nМетан\n0,8\n4.\nДиоксид серы\n200\n5.\nДиоксид азота\n200\n6.\nСажа\n240\n7.\nСероводород\n1 240\n8.\nМеркаптан\n199 320\n6. Ставки платы за выбросы загрязняющих веществ в атмосферный воздух от передвижных источников составляют:\n№ п/п\nВиды топлива\nСтавка за 1 тонну использованного топлива (МРП)\n1\n2\n3\n1.\nДля неэтилированного бензина\n0,33\n2.\nДля дизельного топлива\n0,45\n3.\nДля сжиженного, сжатого газа, керосина\n0,24\n7. Ставки платы за сбросы загрязняющих веществ объектов первой категории, за исключением объектов жизнеобеспечения первой категории с 1 января 2026 года до 1 января 2028 года и объектов второй, третьей категорий, составляют:\n№ п/п\nВиды загрязняющих веществ\nСтавки платы за 1 тонну (МРП)\n1\n2\n3\n1.\nНитриты\n1 340\n2.\nЦинк\n2 680\n3.\nМедь\n26 804\n4.\nБиологическое потребление кислорода\n8\n5.\nАммоний солевой\n68\n6.\nНефтепродукты\n536\n7.\nНитраты\n2\n8.\nЖелезо общее\n268\n9.\nСульфаты (анион)\n0,8\n10.\nВзвешенные вещества\n2\n11.\nСинтетические поверхностно-активные вещества\n54\n12.\nХлориды (анион)\n0,2\n13.\nАлюминий\n54\n8. Ставки платы за сбросы загрязняющих веществ объектов первой категории, за исключением объектов жизнеобеспечения первой категории, составляют:\n1) с 1 января 2028 года до 1 января 2031 года\n№ п/п\nВиды загрязняющих веществ\nСтавки платы за 1 тонну (МРП)\n1\n2\n3\n1.\nНитриты\n2680\n2.\nЦинк\n5360\n3.\nМедь\n53608\n4.\nБиологическое потребление кислорода\n16\n5.\nАммоний солевой\n136\n6.\nНефтепродукты\n1072\n7.\nНитраты\n4\n8.\nЖелезо общее\n536\n9.\nСульфаты (анион)\n0,16\n10.\nВзвешенные вещества\n4\n11.\nСинтетические поверхностно-активные вещества\n108\n12.\nХлориды (анион)\n0,4\n13.\nАлюминий\n108\n2) с 1 января 2031 года:\n№ п/п\nВиды загрязняющих веществ\nСтавки платы за 1 тонну (МРП)\n1\n2\n3\n1.\nНитриты\n4020\n2.\nЦинк\n8040\n3.\nМедь\n80412\n4.\nБиологическое потребление кислорода\n24\n5.\nАммоний солевой\n204\n6.\nНефтепродукты\n1608\n7.\nНитраты\n6\n8.\nЖелезо общее\n804\n9.\nСульфаты (анион)\n0,24\n10.\nВзвешенные вещества\n6\n11.\nСинтетические поверхностно-активные вещества\n162\n12.\nХлориды (анион)\n0,6\n13.\nАлюминий\n162\n9. Ставки платы за сбросы загрязняющих веществ для объектов жизнеобеспечения первой категории составляют:\n№ п/п\nВиды загрязняющих веществ\nСтавки платы за 1 тонну (МРП)\n1\n2\n3\n1.\nНитриты\n1 340\n2.\nЦинк\n2 680\n3.\nМедь\n26 804\n4.\nБиологическое потребление кислорода\n8\n5.\nАммоний солевой\n68\n6.\nНефтепродукты\n536\n7.\nНитраты\n2\n8.\nЖелезо общее\n268\n9.\nСульфаты (анион)\n0,8\n10.\nВзвешенные вещества\n2\n11.\nСинтетические поверхностно-активные вещества\n54\n12.\nХлориды (анион)\n0,2\n13.\nАлюминий\n54\n10. Ставки платы за захоронение отходов производства и потребления объектов первой категории, за исключением объектов жизнеобеспечения первой категории с 1 января 2026 года до 1 января 2028 года и объектов второй, третьей категорий, составляют:\n№ п/п\nВиды отходов\nСтавки платы (МРП)\nза 1 тонну\nза 1 гигабеккерель (Гбк)\n1\n2\n3\n4\n1.\nЗа захоронение отходов производства и потребления на полигонах, в накопителях, на санкционированных свалках и в специально отведенных местах:\n1.1.\nОтходы, по которым для целей исчисления платы учитываются свойства опасности, за исключением отходов, указанных в строке 1.2 настоящей таблицы:\n1.1.1.\nопасные отходы\n8,01\n1.1.2.\nнеопасные отходы\n1,06\n1.2.\nОтдельные виды отходов, по которым для целей исчисления платы свойства опасности не учитываются:\n1.2.1.\nКоммунальные отходы (твердые бытовые отходы, ил канализационных очистных сооружений)\n0,38\n1.2.2.\nОтходы горнодобывающей промышленности и разработки карьеров (кроме добычи нефти и природного газа):\n1.2.2.1.\nвскрышные породы\n0,004\n1.2.2.2.\nвмещающие породы\n0,026\n1.2.2.3.\nотходы обогащения\n0,02\n1.2.2.4.\nшлаки, шламы\n0,038\n1.2.3.\nШлаки, шламы, образуемые на металлургическом переделе при переработке руд, концентратов, агломератов и окатышей, содержащих полезные ископаемые, производстве сплавов и металлов\n0,038\n1.2.4.\nЗола и золошлаки\n0,66\n1.2.5.\nОтходы сельхозпроизводства, в том числе навоз, птичий помет\n0,002\n1.2.6.\nРадиоактивные отходы:\n1.2.6.1.\nтрансурановые\n0,76\n1.2.6.2.\nальфа-радиоактивные\n0,38\n1.2.6.3.\nбета-радиоактивные\n0,04\n1.2.6.4.\nампульные радиоактивные источники\n0,38\n11. Ставки платы за захоронение отходов производства и потребления объектов первой категории, за исключением объектов жизнеобеспечения первой категории, составляют:\n1) с 1 января 2028 года до 1 января 2031 года:\n№ п/п\nВиды отходов\nСтавки платы (МРП)\nза 1 тонну\nза 1 гигабеккерель (Гбк)\n1\n2\n3\n4\n1.\nЗа захоронение отходов производства и потребления на полигонах, в накопителях, на санкционированных свалках и в специально отведенных местах:\n1.1.\nОтходы, по которым для целей исчисления платы учитываются свойства опасности, за исключением отходов, указанных в строке 1.2 настоящей таблицы:\n1.1.1.\nопасные отходы\n16,02\n1.1.2.\nнеопасные отходы\n2,12\n1.2.\nОтдельные виды отходов, по которым для целей исчисления платы свойства опасности не учитываются:\n1.2.1.\nКоммунальные отходы (твердые бытовые отходы, ил канализационных очистных сооружений)\n0,76\n1.2.2.\nОтходы горнодобывающей промышленности и разработки карьеров (кроме добычи нефти и природного газа):\n1.2.2.1.\nвскрышные породы\n0,008\n1.2.2.2.\nвмещающие породы\n0,052\n1.2.2.3.\nотходы обогащения\n0,04\n1.2.2.4.\nшлаки, шламы\n0,076\n1.2.3.\nШлаки, шламы, образуемые на металлургическом переделе при переработке руд, концентратов, агломератов и окатышей, содержащих полезные ископаемые, производстве сплавов и металлов\n0,076\n1.2.4.\nЗола и золошлаки\n1,32\n1.2.5.\nОтходы сельхозпроизводства, в том числе навоз, птичий помет\n0,004\n1.2.6.\nРадиоактивные отходы:\n1.2.6.1.\nтрансурановые\n1,52\n1.2.6.2.\nальфа-радиоактивные\n0,76\n1.2.6.3.\nбета-радиоактивные\n0,08\n1.2.6.4.\nампульные радиоактивные источники\n0,76\n2) с 1 января 2031 года:\n№ п/п\nВиды отходов\nСтавки платы (МРП)\nза 1 тонну\nза 1 гигабеккерель (Гбк)\n1\n2\n3\n4\n1.\nЗа захоронение отходов производства и потребления на полигонах, в накопителях, на санкционированных свалках и в специально отведенных местах:\n1.1.\nОтходы, по которым для целей исчисления платы учитываются свойства опасности, за исключением отходов, указанных в строке 1.2 настоящей таблицы:\n1.1.1.\nопасные отходы\n24,03\n1.1.2.\nнеопасные отходы\n3,18\n1.2.\nОтдельные виды отходов, по которым для целей исчисления платы свойства опасности не учитываются:\n1.2.1.\nКоммунальные отходы (твердые бытовые отходы, ил канализационных очистных сооружений)\n1,14\n1.2.2.\nОтходы горнодобывающей промышленности и разработки карьеров (кроме добычи нефти и природного газа):\n1.2.2.1.\nвскрышные породы\n0,012\n1.2.2.2.\nвмещающие породы\n0,078\n1.2.2.3.\nотходы обогащения\n0,06\n1.2.2.4.\nшлаки, шламы\n0,114\n1.2.3.\nШлаки, шламы, образуемые на металлургическом переделе при переработке руд, концентратов, агломератов и окатышей, содержащих полезные ископаемые, производстве сплавов и металлов\n0,114\n1.2.4.\nЗола и золошлаки\n1,98\n1.2.5.\nОтходы сельхозпроизводства, в том числе навоз, птичий помет\n0,006\n1.2.6.\nРадиоактивные отходы:\n1.2.6.1.\nтрансурановые\n2,28\n1.2.6.2.\nальфа-радиоактивные\n1,14\n1.2.6.3.\nбета-радиоактивные\n0,12\n1.2.6.4.\nампульные радиоактивные источники\n1,14\n12. Ставки платы за захоронение отходов производства и потребления для объектов жизнеобеспечения первой категории составляют:\n№ п/п\nВиды отходов\nСтавки платы (МРП)\nза 1 тонну\nза 1 гигабеккерель (Гбк)\n1\n2\n3\n4\n1.\nЗа захоронение отходов производства и потребления на полигонах, в накопителях, на санкционированных свалках и в специально отведенных местах:\n1.1.\nОтходы, по которым для целей исчисления платы учитываются свойства опасности, за исключением отходов, указанных в строке 1.2 настоящей таблицы:\n1.1.1.\nопасные отходы\n8,01\n1.1.2.\nнеопасные отходы\n1,06\n1.2.\nОтдельные виды отходов, по которым для целей исчисления платы свойства опасности не учитываются:\n1.2.1.\nКоммунальные отходы (твердые бытовые отходы, ил канализационных очистных сооружений)\n0,38\n1.2.2.\nОтходы горнодобывающей промышленности и разработки карьеров (кроме добычи нефти и природного газа):\n1.2.2.1.\nвскрышные породы\n0,004\n1.2.2.2.\nвмещающие породы\n0,026\n1.2.2.3.\nотходы обогащения\n0,02\n1.2.2.4.\nшлаки, шламы\n0,038\n1.2.3.\nШлаки, шламы, образуемые на металлургическом переделе при переработке руд, концентратов, агломератов и окатышей, содержащих полезные ископаемые, производстве сплавов и металлов\n0,038\n1.2.4.\nЗола и золошлаки\n0,66\n1.2.5.\nОтходы сельхозпроизводства, в том числе навоз, птичий помет\n0,002\n1.2.6.\nРадиоактивные отходы:\n1.2.6.1.\nтрансурановые\n0,76\n1.2.6.2.\nальфа-радиоактивные\n0,38\n1.2.6.3.\nбета-радиоактивные\n0,04\n1.2.6.4.\nампульные радиоактивные источники\n0,38\n13. Ставки платы за размещение серы в открытом виде на серных картах, образующейся при проведении операций по разведке и (или) добыче углеводородов, составляют 3,77 месячного расчетного показателя за одну тонну."}]},{"contentHash":"sha256:fb530f2d16ad52691420899ee76facfbfeef9d73bc22d6f452823fc869d0b467","edition":"urn:kz:corpus:clir:budget#BUDGET_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:budget#BUDGET_ART7","kind":"fragment","locator":"article/7","package":"urn:kz:corpus:clir:budget","texts":[{"contentHash":"sha256:8210057c76a9edf7017547dd12c9caf4974467afbcc3425adcb93a05a1cab130","language":"ru-KZ","status":"official","text":"Статья 7. Установить с 1 января 2026 года:\n1) минимальный размер заработной платы – 85 000 тенге;\n2) минимальный размер государственной базовой пенсионной выплаты – 35 596 тенге;\n3) минимальный размер пенсии – 69 049 тенге;\n4) месячный расчетный показатель – 4 325 тенге;\n5) размер прожиточного минимума – 50 851 тенге."}]},{"contentHash":"sha256:37b6b34f922de9d4ec0953e6762486c8d69b5a43662abbe76df122f447584d12","edition":"urn:kz:corpus:clir:budget#BUDGET_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:budget#BUDGET_ART9","kind":"fragment","locator":"article/9","package":"urn:kz:corpus:clir:budget","texts":[{"contentHash":"sha256:9d119d5dc3dd405e0cb158702eb02a7bbcda8aa45a9f5b8d5be31e119619e590","language":"ru-KZ","status":"official","text":"Статья 9. Установить с 1 января 2026 года размер взносов государства на обязательное социальное медицинское страхование, подлежащих уплате в фонд социального медицинского страхования, – 2 процента от объекта исчисления взносов государства."}]},{"contentHash":"sha256:8392f03bde1981c6a667066f7190618a51b420c4661238372f7cf7a3196c028e","edition":"urn:kz:corpus:clir:budget-2023#BUDGET_2023_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:budget-2023#BUDGET23_ART10","kind":"fragment","locator":"article/10","package":"urn:kz:corpus:clir:budget-2023","texts":[{"contentHash":"sha256:9e836bc6c7c8a419f3d7407da534ef92d782898f6a2df75077387dbb5c78dc57","language":"ru-KZ","status":"official","text":"Статья 10. Установить с 1 января 2023 года размер взносов государства на обязательное социальное медицинское страхование, подлежащих уплате в фонд социального медицинского страхования, – 1,8 процента от объекта исчисления взносов государства."}]},{"contentHash":"sha256:61b1abddf2e07f47af8370dcb1b773183bfbb998eec06bf13ee3ff1b25a2dd3a","edition":"urn:kz:corpus:clir:budget-2023#BUDGET_2023_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:budget-2023#BUDGET23_ART8","kind":"fragment","locator":"article/8","package":"urn:kz:corpus:clir:budget-2023","texts":[{"contentHash":"sha256:24096f2da6d6a221e7545af31819910b1569da9ac55f87c986345d971e94c993","language":"ru-KZ","status":"official","text":"Статья 8. Установить с 1 января 2023 года:\n1) минимальный размер заработной платы – 70 000 тенге;\n2) минимальный размер государственной базовой пенсионной выплаты – 24 341 тенге;\n3) минимальный размер пенсии – 53 076 тенге;\n4) месячный расчетный показатель – 3 450 тенге;\n5) величину прожиточного минимума для исчисления размеров базовых социальных выплат – 40 567 тенге."}]},{"contentHash":"sha256:55fcca0c6689cb25efea8b2e3cee82ce1f2eb53ae5b033fe811900be477bc576","edition":"urn:kz:corpus:clir:budget-2024#BUDGET_2024_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:budget-2024#BUDGET24_ART11","kind":"fragment","locator":"article/11","package":"urn:kz:corpus:clir:budget-2024","texts":[{"contentHash":"sha256:5185b0faaa6cb5d519525385f8278d946edddee1907c96f0dec1696e890cea0b","language":"ru-KZ","status":"official","text":"Статья 11. Установить с 1 января 2024 года размер взносов государства на обязательное социальное медицинское страхование, подлежащих уплате в Фонд социального медицинского страхования, – 1,9 процента от объекта исчисления взносов государства."}]},{"contentHash":"sha256:c1b54e879059d154b746c6cb8016d391d9227ed688eb9f66f9d2e2ce8507e7da","edition":"urn:kz:corpus:clir:budget-2024#BUDGET_2024_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:budget-2024#BUDGET24_ART9","kind":"fragment","locator":"article/9","package":"urn:kz:corpus:clir:budget-2024","texts":[{"contentHash":"sha256:1f720b5aeb927153ad29e097b3a979843ba10bc284394e4aa42d1268eedd1a28","language":"ru-KZ","status":"official","text":"Статья 9. Установить с 1 января 2024 года:\n1) минимальный размер заработной платы – 85 000 тенге;\n2) минимальный размер государственной базовой пенсионной выплаты – 28 215 тенге;\n3) минимальный размер пенсии – 57 853 тенге;\n4) месячный расчетный показатель – 3 692 тенге;\n5) величину прожиточного минимума для исчисления размеров базовых социальных выплат – 43 407 тенге."}]},{"contentHash":"sha256:3dbb39fa9a0b661304949616ddeb7da51b1db3d06470ca832866d451bf1d2259","edition":"urn:kz:corpus:clir:budget-2025#BUDGET_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:budget-2025#BUDGET25_ART11","kind":"fragment","locator":"article/11","package":"urn:kz:corpus:clir:budget-2025","texts":[{"contentHash":"sha256:2e6cf17f087b98c4ccae68d33ac27a89de1a86e03bae508856a4093da2ac9ded","language":"ru-KZ","status":"official","text":"Статья 11. Установить с 1 января 2025 года размер взносов государства на обязательное социальное медицинское страхование, подлежащих уплате в Фонд социального медицинского страхования, – 2 процента от объекта исчисления взносов государства."}]},{"contentHash":"sha256:4246710836a338314fadc9879b94ec5ab1e79ef370676382c10d30d2e6803422","edition":"urn:kz:corpus:clir:budget-2025#BUDGET_2025_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:budget-2025#BUDGET25_ART9","kind":"fragment","locator":"article/9","package":"urn:kz:corpus:clir:budget-2025","texts":[{"contentHash":"sha256:8c9b33d910af5294c766fda219dcb43fb4282253334fdb972e9717a90fb98df9","language":"ru-KZ","status":"official","text":"Статья 9. Установить с 1 января 2025 года:\n1) минимальный размер заработной платы – 85 000 тенге;\n2) минимальный размер государственной базовой пенсионной выплаты – 32 360 тенге;\n3) минимальный размер пенсии – 62 771 тенге;\n4) месячный расчетный показатель – 3 932 тенге;\n5) величину прожиточного минимума для исчисления размеров базовых социальных выплат – 46 228 тенге."}]},{"contentHash":"sha256:3587b4cc11bcd0305ccf52baacdac584c6d257adc9b7e8c746d05c35b755301c","edition":"urn:kz:corpus:clir:budget-code#BUDGET_CODE_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:budget-code#BC_ART86","kind":"fragment","locator":"article/86","package":"urn:kz:corpus:clir:budget-code","texts":[{"contentHash":"sha256:86dec2ad375f7f438ce6cd2d6ce50125a345c19713152065c42e1190656bb79f","language":"ru-KZ","status":"official","text":"Статья 86. Разработка проекта закона о республиканском бюджете\n1. Центральный уполномоченный орган по бюджетному планированию составляет проект республиканского бюджета и вносит его на рассмотрение Республиканской бюджетной комиссии.\n2. Центральный уполномоченный орган по бюджетному планированию не позднее 1 августа текущего финансового года представляет проект республиканского бюджета на рассмотрение в Высшую аудиторскую палату Республики Казахстан для проведения предварительной оценки по основным направлениям расходов проекта республиканского бюджета в соответствии с законодательством Республики Казахстан о государственном аудите и финансовом контроле.\n3. Проект республиканского бюджета на плановый период формируется отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.\nПоступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам.\nВ расходах на второй и третий годы планового периода безусловные базовые расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам, а расходы на новые инициативы отражаются одной бюджетной программой.\nРаздел \"Финансирование дефицита (использование профицита) бюджета\" представляется общей суммой.\n4. Текст проекта закона о республиканском бюджете должен содержать на очередной финансовый год:\nобъемы доходов, поступлений трансфертов, затрат, чистого бюджетного кредитования, сальдо по операциям с финансовыми активами, объемы дефицита (профицита), ненефтяного дефицита (профицита), финансирования дефицита (использования профицита) бюджета;\nминимальные размеры заработной платы, пенсии, размеры месячного расчетного показателя, прожиточного минимума и государственной базовой пенсионной выплаты, определенные в прогнозе социально-экономического развития Республики Казахстан;\nразмер взносов государства на обязательное социальное медицинское страхование, подлежащих уплате в фонд социального медицинского страхования;\nразмеры повышения пенсионных выплат по возрасту и пенсионных выплат за выслугу лет;\nобъемы бюджетных изъятий из местных бюджетов в республиканский бюджет, определенные законом об объемах трансфертов общего характера;\nобъемы бюджетных субвенций, передаваемых из республиканского бюджета в местные бюджеты, определенные законом об объемах трансфертов общего характера;\nобъем гарантированного трансферта из Национального фонда Республики Казахстан, определенный в прогнозе социально-экономического развития Республики Казахстан;\nразмер резерва на инициативы Президента Республики Казахстан;\nразмер резерва Правительства Республики Казахстан;\nлимит предоставления государственных гарантий Республики Казахстан, за исключением случаев, предусмотренных статьей 17-1 настоящего Кодекса;\nлимит предоставления государственных гарантий Республики Казахстан по поддержке экспорта;\nлимит предоставления государственных гарантий Республики Казахстан по поддержке частного предпринимательства;\nлимит правительственного долга;\nлимит государственных обязательств по проектам государственно-частного партнерства Правительства Республики Казахстан;\nлимит предоставления поручительств государства;\nлимит внешнего долга субъектов квазигосударственного сектора и перечень субъектов квазигосударственного сектора, которым предоставлено право привлечения внешних займов;\nлимиты долгов местных исполнительных органов;\nлимиты государственных обязательств по проектам государственно-частного партнерства местных исполнительных органов;\nлимит государственных обязательств по проектам строительства \"под ключ\" Правительства Республики Казахстан;\nлимит государственных обязательств по проектам строительства \"под ключ\" местных исполнительных органов;\nдругие положения.\n5. К проекту закона о республиканском бюджете прилагаются:\n1) проект республиканского бюджета на плановый период, сформированный отдельными приложениями по каждому году планового периода в соответствии со структурой, определенной настоящим Кодексом, и единой бюджетной классификацией.\nПри этом поступления излагаются по категориям, классам и подклассам, а расходы излагаются по функциональным группам, администраторам бюджетных программ и бюджетным программам. Раздел \"Финансирование дефицита (использование профицита) бюджета\" представляется общей суммой.\n2) объемы поступлений на очередной финансовый год, направляемых в Национальный фонд Республики Казахстан;\n3) перечень республиканских и местных бюджетных программ (подпрограмм) на очередной финансовый год, не подлежащих секвестру в процессе исполнения бюджета;\n4) перечень целевых индикаторов и конечных результатов паспортов бюджетных программ в разрезе администраторов бюджетных программ;\n5) другие данные.\n6. В тексте проекта закона о республиканском бюджете размеры утверждаемых дефицита (профицита) и ненефтяного дефицита (профицита) республиканского бюджета на очередной финансовый год отражаются в денежном выражении и процентах к валовому внутреннему продукту.\n7. Центральный уполномоченный орган по бюджетному планированию не позднее 15 августа текущего финансового года представляет проект закона о республиканском бюджете на рассмотрение в Правительство Республики Казахстан.\nПроект закона о республиканском бюджете рассматривается Администрацией Президента Республики Казахстан в течение пяти рабочих дней после внесения Правительством Республики Казахстан."}]},{"contentHash":"sha256:5a7d526f86392886b52c32c20d1ee718ce884229be4a28f0877cd29830c9b7d0","edition":"urn:kz:corpus:clir:cherta-bednosti#CHERTA_BEDNOSTI_RU","fragmentKind":"point","id":"urn:kz:corpus:clir:cherta-bednosti#CHB_PRILOZHENIE","kind":"fragment","locator":"appendix","package":"urn:kz:corpus:clir:cherta-bednosti","texts":[{"contentHash":"sha256:cc6b20aaa911b5a3123bee0ff5bbfc15b1ae3b46c03b1ef1e49bc19b8620e92c","language":"ru","status":"official","text":"Приложение к приказу\nМинистр труда и социальной\nзащиты населения\nРеспублики Казахстан\nот 19 мая 2023 года № 160\nПеречень утративших силу некоторых приказов Министра труда и социальной защиты населения Республики Казахстан и исполняющего обязанности Министра труда и социальной защиты населения Республики Казахстан\n1. Приказ Министра труда и социальной защиты населения Республики Казахстан от 31 августа 2017 года № 290 \"Об определении размера черты бедности\" (зарегистрирован в Реестре государственной регистрации нормативных правовых актов под № 15766).\n2. Приказ исполняющего обязанности Министра труда и социальной защиты населения Республики Казахстан от 11 мая 2018 года № 129 \"О внесении изменения в приказ Министра труда и социальной защиты населения Республики Казахстан от 31 августа 2017 года № 290 \"Об определении размера черты бедности\" (зарегистрирован в Реестре государственной регистрации нормативных правовых актов под № 16912).\n3. Приказ Министра труда и социальной защиты населения Республики Казахстан от 20 марта 2019 года № 135 \"О внесении изменений в приказ Министра труда и социальной защиты населения Республики Казахстан от 31 августа 2017 года № 290 \"Об определении размера черты бедности\" (зарегистрирован в Реестре государственной регистрации нормативных правовых актов под № 18409).\n4. Приказ Министра труда и социальной защиты населения Республики Казахстан от 27 сентября 2019 года № 523 \"О внесении изменения в приказ Министра труда и социальной защиты населения Республики Казахстан от 31 августа 2017 года № 290 \"Об определении размера черты бедности\" (зарегистрирован в Реестре государственной регистрации нормативных правовых актов года под № 19420)."}]},{"contentHash":"sha256:8156191dcf5a15065064655773aec222a06b64a0c35893a3d8175b22e5dc2912","edition":"urn:kz:corpus:clir:cherta-bednosti#CHERTA_BEDNOSTI_RU","fragmentKind":"point","id":"urn:kz:corpus:clir:cherta-bednosti#CHB_PT_2","kind":"fragment","locator":"article/2","package":"urn:kz:corpus:clir:cherta-bednosti","texts":[{"contentHash":"sha256:a0ccb40c5ee4b1f34aa60c7c801d5a1a501408c811ad331cffca9dec1e0edc26","language":"ru","status":"official","text":"2. Признать утратившими силу некоторые приказы Министра труда и социальной защиты населения Республики Казахстан и исполняющего обязанности Министра труда и социальной защиты населения Республики Казахстан согласно приложению к настоящему приказу."}]},{"contentHash":"sha256:eda4712315b1dc6fdc25d8d2901788482d97fa1ebbec16abba42286f1d227c81","edition":"urn:kz:corpus:clir:entrepreneurial-code#EC_CODE_375_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:entrepreneurial-code#EC_ART24","kind":"fragment","locator":"article/24","package":"urn:kz:corpus:clir:entrepreneurial-code","texts":[{"contentHash":"sha256:7cc6cacaf54a9905989c4adc47960d884f7aa9cc044a624e8250255efa308402","language":"ru-KZ","status":"official","text":"Статья 24. Категории субъектов предпринимательства\n1. В зависимости от среднегодовой численности работников и среднегодового дохода субъекты предпринимательства относятся к следующим категориям:\nсубъекты малого предпринимательства, в том числе субъекты микропредпринимательства;\nсубъекты среднего предпринимательства;\nсубъекты крупного предпринимательства.\n2. Отнесение субъектов предпринимательства к категориям, указанным в пункте 1 настоящей статьи, используется для целей:\nгосударственной статистики;\nоказания государственной поддержки;\nприменения иных норм законодательства Республики Казахстан.\nДля целей государственной статистики используется только критерий среднегодовой численности работников.\nДля целей оказания государственной поддержки и применения иных норм законодательства Республики Казахстан используются два критерия: среднегодовая численность работников и среднегодовой доход.\nДля целей оказания государственной поддержки и применения иных норм законодательства Республики Казахстан среднегодовая численность работников субъектов предпринимательства, использующих труд работников направляющей стороны в соответствии с договором на оказание услуг по предоставлению персонала, определяется с учетом работников направляющей стороны.\nСреднегодовая численность работников субъектов предпринимательства определяется с учетом всех работников, включая работников филиалов, представительств и других обособленных подразделений данного субъекта, а также самого индивидуального предпринимателя.\nСреднегодовым доходом считается сумма совокупных годовых доходов или доходов субъектов предпринимательства, применяющих в соответствии с налоговым законодательством Республики Казахстан специальные налоговые режимы, за последние три года, поделенная на три.\nПрограммами государственной поддержки субъектов частного предпринимательства могут предусматриваться иные критерии.\n3. Субъектами малого предпринимательства являются индивидуальные предприниматели без образования юридического лица и юридические лица, осуществляющие предпринимательство, со среднегодовой численностью работников не более ста человек и среднегодовым доходом не свыше трехсоттысячекратного месячного расчетного показателя, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года.\nСубъектами микропредпринимательства являются субъекты малого предпринимательства, осуществляющие частное предпринимательство, со среднегодовой численностью работников не более пятнадцати человек или среднегодовым доходом не свыше тридцатитысячекратного месячного расчетного показателя, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года.\n4. Для целей государственной поддержки и применения иных норм законодательства Республики Казахстан субъектами малого предпринимательства, в том числе микропредпринимательства, не могут быть признаны индивидуальные предприниматели и юридические лица, осуществляющие:\n1) деятельность, связанную с оборотом наркотических средств, психотропных веществ и прекурсоров;\n2) производство и (или) оптовую реализацию подакцизной продукции;\n3) деятельность по хранению зерна на хлебоприемных пунктах;\n4) проведение лотереи;\n5) деятельность в сфере игорного бизнеса;\n6) деятельность, связанную с оборотом радиоактивных материалов;\n7) банковскую деятельность (либо отдельные виды банковских операций) и деятельность на страховом рынке (кроме деятельности страхового агента);\n8) аудиторскую деятельность;\n9) профессиональную деятельность на рынке ценных бумаг;\n10) деятельность кредитных бюро;\n11) охранную деятельность;\n12) деятельность, связанную с оборотом гражданского и служебного оружия и патронов к нему.\n13) деятельность по цифровому майнингу I подвида.\n14) деятельность товарных бирж.\nИндивидуальные предприниматели и юридические лица, осуществляющие деятельность, указанную в настоящем пункте, относятся к субъектам среднего предпринимательства, а в случае соответствия критериям, установленным пунктом 6 настоящей статьи, – к субъектам крупного предпринимательства.\nДля субъектов частного предпринимательства, в соответствии с налоговым законодательством Республики Казахстан являющихся плательщиками налога на игорный бизнес, используется критерий по численности работников.\n5. Субъектами среднего предпринимательства являются индивидуальные предприниматели и юридические лица, осуществляющие предпринимательство, не относящиеся к субъектам малого и крупного предпринимательства в соответствии с пунктами 3 и 6 настоящей статьи.\n6. Субъектами крупного предпринимательства являются индивидуальные предприниматели и юридические лица, осуществляющие предпринимательство и отвечающие одному или двум из следующих критериев: среднегодовая численность работников более двухсот пятидесяти человек и (или) среднегодовой доход свыше трехмиллионнократного месячного расчетного показателя, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года."}]},{"contentHash":"sha256:016cd4d94c5a43d7d86bda6b0220b3200fdb31e17dc36fcf399bba83349d5d88","edition":"urn:kz:corpus:clir:labour-code#LABOUR_CODE_414_CURRENT_RU","fragmentKind":"paragraph","id":"urn:kz:corpus:clir:labour-code#TK_ART122","kind":"fragment","locator":"article/122","package":"urn:kz:corpus:clir:labour-code","texts":[{"contentHash":"sha256:73b78b758ae6b50990afae9bf8f2551a5ec6dd1d5473ebe0dedb6b7fa5723ece","language":"ru-KZ","status":"official","text":"Статья 122. Материальная ответственность работодателя за вред, причиненный жизни и (или) здоровью работника\n1. При причинении вреда жизни и (или) здоровью работника в связи с исполнением им трудовых обязанностей работодатель обязан возместить вред в объеме и порядке, которые предусмотрены законодательством Республики Казахстан.\n2. Вред, предусмотренный пунктом 1 настоящей статьи, возмещается в полном объеме при отсутствии у работника страховых выплат, за исключением случая, предусмотренного в пункте 3 настоящей статьи. При наличии страховых выплат работодатель обязан возместить работнику разницу между страховой суммой и фактическим размером вреда.\n3. При причинении вреда работнику, связанного с установлением ему степени утраты профессиональной трудоспособности от пяти до двадцати девяти процентов включительно, работодатель обязан возместить работнику утраченный заработок и расходы, вызванные повреждением его здоровья.\nРазмер расходов, вызванных повреждением здоровья, возмещаемых работодателем в период установления степени утраты трудоспособности не может превышать двести пятьдесят месячных расчетных показателей, установленных на соответствующий финансовый год законом о республиканском бюджете, на момент выплаты.\nВыплата по возмещению расходов, вызванных повреждением здоровья, осуществляется на основании документов, подтверждающих эти расходы, представленных работником либо лицом, понесшим эти расходы. При этом возмещению не подлежат расходы на медицинскую помощь, предоставляемую в рамках гарантированного объема бесплатной медицинской помощи и в системе обязательного социального медицинского страхования в соответствии с законодательством Республики Казахстан в области здравоохранения.\nСноска. Статья 122 с изменением, внесенным Законом РК от 30.06.2017 № 80-VI (вводится в действие с 01.01.2020)."}]},{"contentHash":"sha256:4a6fc5219cb125bb4abcd91faef568da06d1b78682ccd724a2dd0c5ad1ca44a0","edition":"urn:kz:corpus:clir:labour-code#LABOUR_CODE_414_CURRENT_RU","fragmentKind":"paragraph","id":"urn:kz:corpus:clir:labour-code#TK_ART148","kind":"fragment","locator":"article/148","package":"urn:kz:corpus:clir:labour-code","texts":[{"contentHash":"sha256:cb2583ec86a88268c31474ea57de99f7d65b00d1508ce358d55bb35ac69809cc","language":"ru-KZ","status":"official","text":"Статья 148. Организация социального партнерства\n1. Республиканская, отраслевая и региональные комиссии являются постоянно действующими органами по обеспечению согласования интересов сторон социального партнерства путем проведения консультаций и переговоров, которые оформляются соответствующими решениями, обязательными для исполнения сторонами.\n2. Обеспечение организации социального партнерства возлагается на:\n1) республиканском уровне – на уполномоченный государственный орган по труду;\n2) отраслевом уровне – на уполномоченные государственные органы соответствующих сфер деятельности;\n3) региональном уровне – на местные исполнительные органы соответствующей административно-территориальной единицы.\nДля целей настоящего Кодекса перечень отраслей устанавливается республиканской комиссией.\n3. Представителями сторон являются:\n1) на республиканском уровне – полномочные представители Правительства Республики Казахстан, республиканских объединений профессиональных союзов, республиканских объединений (ассоциаций, союзов) работодателей, республиканских объединений по малому предпринимательству;\n2) на отраслевом уровне – полномочные представители уполномоченных государственных органов соответствующих сфер деятельности, отраслевых профессиональных союзов, отраслевых объединений (ассоциаций, союзов) работодателей, а при их отсутствии – отраслевые организации;\n3) на региональном уровне:\nна уровне столицы, области, города республиканского значения – полномочные представители местных исполнительных органов, территориальных объединений профессиональных союзов, объединения (ассоциации, союза) работодателей столицы, области или города республиканского значения, объединения по малому предпринимательству столицы, области или города республиканского значения;\nна уровне района, города областного значения – полномочные представители местных исполнительных органов, районного или города областного значения объединения по малому предпринимательству, территориальных объединений профессиональных союзов.\nПерсональный состав участников комиссий формируется каждой стороной социального партнерства самостоятельно. Представители сторон социального партнерства наделяются равными правами и полномочиями.\n4. Исключен Законом РК от 04.05.2020 № 321-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).\n5. Исключен Законом РК от 04.05.2020 № 321-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).\nСноска. Статья 148 с изменениями, внесенными законами РК от 04.05.2020 № 321-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 11.06.2026 № 306-VIII (вводится в действие с 01.07.2026)."}]},{"contentHash":"sha256:032b3d93608db19e73897117c0d5f0100024792aaaeb2228b9bfb4af3dfc73a4","edition":"urn:kz:corpus:clir:labour-code#LABOUR_CODE_414_CURRENT_RU","fragmentKind":"paragraph","id":"urn:kz:corpus:clir:labour-code#TK_ART15","kind":"fragment","locator":"article/15","package":"urn:kz:corpus:clir:labour-code","texts":[{"contentHash":"sha256:686b021ed299de84367de3c63f5c0bfca7a66c9d95798f53bdc0939aae4e5552","language":"ru-KZ","status":"official","text":"Статья 15. Компетенция Правительства Республики Казахстан в области регулирования трудовых отношений\nПравительство Республики Казахстан:\n1) разрабатывает основные направления и обеспечивает реализацию государственной политики в области труда, безопасности и охраны труда;\n2) исключен Законом РК от 19.04.2023 № 223-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n3) исключен Законом РК от 19.04.2023 № 223-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n4) утверждает систему оплаты труда гражданских служащих, работников организаций, содержащихся за счет средств государственного бюджета, работников казенных предприятий;\n5) исключен Законом РК от 19.04.2023 № 223-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n6) исключен Законом РК от 19.04.2023 № 223-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n7) исключен Законом РК от 19.04.2023 № 223-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).\n8) утверждает методику определения минимального размера месячной заработной платы.\nСноска. Статья 15 с изменениями, внесенными законами РК от 04.05.2020 № 321-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 19.04.2023 № 223-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024)."}]},{"contentHash":"sha256:0894ad622f729221d0d1872a300c9c7690f118d9dc21b7e50b458117c788cbc5","edition":"urn:kz:corpus:clir:labour-code#LABOUR_CODE_414_CURRENT_RU","fragmentKind":"paragraph","id":"urn:kz:corpus:clir:labour-code#TK_ART16","kind":"fragment","locator":"article/16","package":"urn:kz:corpus:clir:labour-code","texts":[{"contentHash":"sha256:bcb604a4201b5f2a2396e00c0c7f7d472ff9ac97c0b878e66a6356c2701de437","language":"ru-KZ","status":"official","text":"Статья 16. Компетенция уполномоченного государственного органа по труду в области регулирования трудовых отношений\nУполномоченный государственный орган по труду:\n1) реализует государственную политику в области труда, безопасности и охраны труда;\n1-1) формирует и реализует государственную политику в области труда, безопасности и охраны труда;\n2) организует государственный контроль за соблюдением трудового законодательства Республики Казахстан, в том числе требования по безопасности и охране труда, законодательства Республики Казахстан о занятости населения;\n3) осуществляет методическое руководство и координацию местных исполнительных органов в области регулирования трудовых отношений;\n4) исключен Законом РК от 08.07.2024 № 116-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).\n5) исключен Законом РК от 26.11.2019 № 273-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n6) координирует деятельность государственных органов по разработке технических регламентов в области безопасности и охраны труда;\n7) осуществляет координацию и взаимодействие в области обеспечения безопасности и охраны труда с другими государственными органами, а также с представителями работников и работодателей;\n8) устанавливает порядок разработки, утверждения, замены и пересмотра единых межотраслевых или межотраслевых типовых или типовых норм и нормативов по труду для всех сфер деятельности, или типовых норм и нормативов по труду организаций;\n9) разрабатывает и утверждает перечень наименований должностей работников, относящихся к административному персоналу;\n9-1) определяет размеры социального пособия по временной нетрудоспособности;\n10) устанавливает порядок представления, рассмотрения и согласования норм труда в организациях, на услуги (товары, работы) которых вводится государственное регулирование тарифов (цен, ставок сборов);\n11) устанавливает порядок представления, рассмотрения и согласования параметров по системе оплаты труда работников организаций, на услуги (товары, работы) которых вводится государственное регулирование тарифов (цен, ставок сборов);\n12) осуществляет регистрацию отраслевых соглашений;\n13) проводит обучение и аттестацию государственных инспекторов труда;\n14) осуществляет контроль за своевременным и объективным проведением расследования несчастных случаев, связанных с трудовой деятельностью, в порядке, установленном настоящим Кодексом и иными нормативными правовымиактами Республики Казахстан;\n15) осуществляет международное сотрудничество в области регулирования трудовых отношений;\n16) определяет порядок разработки, пересмотра, утверждения и применения Единого тарифно-квалификационного справочника работ и профессий рабочих, тарифно-квалификационных характеристик профессий рабочих, Квалификационного справочника должностей руководителей, специалистов и других служащих, а также типовых квалификационных характеристик должностей руководителей, специалистов и других служащих организаций;\n16-1) разрабатывает и утверждает Единый тарифно-квалификационный справочник работ и профессий рабочих, тарифно-квалификационные характеристики профессий рабочих, Квалификационный справочник должностей руководителей, специалистов и других служащих;\n16-2) разрабатывает и утверждает квалификационные характеристики отдельных должностей специалистов государственных учреждений и казенных предприятий, общих для всех сфер деятельности;\n17) рассматривает и согласовывает квалификационные справочники или типовые квалификационные характеристики должностей руководителей, специалистов и других служащих организаций различных видов экономической деятельности, за исключением должностей, связанных с исполнением управленческих функций в государственных юридических лицах, разрабатываемые и утверждаемые уполномоченными государственными органами соответствующих сфер деятельности;\n18) определяет список производств, цехов, профессий и должностей, перечень тяжелых работ, работ с вредными и (или) опасными условиями труда, работа в которых дает право на сокращенную продолжительность рабочего времени, дополнительный оплачиваемый ежегодный трудовой отпуск и повышенный размер оплаты труда, а также порядок их предоставления (далее – Список производств, цехов, профессий и должностей, перечень тяжелых работ, работ с вредными и (или) опасными условиями труда);\n19) создает комиссию для расследования групповых несчастных случаев в соответствии с настоящим Кодексом и иными нормативными правовыми актами Республики Казахстан;\n20) организует мониторинг и оценку рисков в сфере безопасности и охраны труда;\n21) утверждает типовое положение о трудовом арбитраже;\n22) устанавливает единый порядок исчисления средней заработной платы;\n23) определяет порядок поступления на гражданскую службу и проведения конкурса на занятие вакантной должности гражданского служащего, за исключением педагога государственной организации образования, первого руководителя государственной физкультурно-спортивной организации, а также случаев, установленных настоящим Кодексом и законодательством Республики Казахстан в сфере государственной службы;\n24) определяет общие требования к профессиональной подготовке, переподготовке и повышению квалификации кадров в организации;\n25) утверждает форму, порядок ведения и хранения трудовых книжек;\n26) утверждает список работ, на которых запрещается применение труда работников, не достигших восемнадцатилетнего возраста, предельные нормы переноски и передвижения тяжестей работниками, не достигшими восемнадцатилетнего возраста;\n27) утверждает предельные нормы подъема и перемещения вручную тяжестей женщинами;\n28) утверждает типовое положение о службе безопасности и охраны труда в организации;\n29) определяет порядок обязательной периодической аттестации производственных объектов по условиям труда;\n30) разрабатывает и утверждает правила и сроки проведения обучения, инструктирования и проверок знаний по вопросам безопасности и охраны труда работников, руководителей и лиц, ответственных за обеспечение безопасности и охраны труда;\n31) устанавливает порядок разработки, утверждения и пересмотра инструкции по безопасности и охране труда работодателем;\n32) определяет порядок назначения и выплаты социального пособия по временной нетрудоспособности;\n33) \nопределяет\nпорядок выдачи работникам молока или равноценных пищевых продуктов и (или) \nпищевой продукции диетического лечебного и диетического профилактического\nпитания, специальной одежды и других средств индивидуальной защиты, а также \nопределяет\nпорядок обеспечения их средствами коллективной защиты, санитарно-бытовыми помещениями и устройствами за счет средств работодателя;\n34) утверждает по согласованию с центральным уполномоченным органом по бюджетному планированию нормы выдачи работникам молока или равноценных пищевых продуктов и (или) \nпищевой продукции диетического лечебного и диетического профилактического\nпитания;\n35) утверждает по согласованию с центральным уполномоченным органом по бюджетному планированию нормы выдачи специальной одежды и других средств индивидуальной защиты работникам организаций различных видов экономической деятельности;\n36) разрабатывает и утверждает порядок декларирования деятельности работодателя;\n37) определяет приоритеты научных разработок в области безопасности и охраны труда и регулирования трудовых отношений;\n38) организует разработку научных, научно-технических проектов и программ, финансируемых из государственного бюджета, и осуществляет их реализацию;\n39) разрабатывает и утверждает форму учета коллективных трудовых споров;\n40) разрабатывает и утверждает единые межотраслевые нормативы численности работников, обеспечивающих техническое обслуживание и функционирование государственных органов;\n40-1) согласовывает отраслевые нормативы численности работников, обеспечивающих техническое обслуживание и функционирование государственных органов, разрабатываемые и утверждаемые государственными органами соответствующих сфер деятельности в порядке, установленном уполномоченным государственным органом по труду;\n41) согласовывает реестры должностей гражданских служащих, разрабатываемых и утверждаемых соответствующими уполномоченными государственными органами соответствующих сфер деятельности;\n41-1) разрабатывает и утверждает типовое положение о системе управления охраной труда;\n41-2) разрабатывает и утверждает правила управления профессиональными рисками;\n41-3) разрабатывает и утверждает межотраслевые типовые нормативы численности работников служб охраны труда;\n41-4) разрабатывает и утверждает Кодекс служебной этики гражданских служащих;\n41-5) разрабатывает и утверждает правила представления и получения сведений о трудовом договоре в единой системе учета трудовых договоров;\n41-6) разрабатывает и утверждает правила оформления и применения нарядов-допусков при производстве работ в условиях повышенной опасности;\n41-7) обеспечивает конфиденциальность и защиту персональных данных работника, содержащихся в единой системе учета трудовых договоров, в соответствии с законодательством Республики Казахстан \nо персональных данных и их защите;\n41-8) исключен Законом РК от 08.07.2024 № 116-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).\n41-9) разрабатывает и утверждает правила по обеспечению безопасности и охраны труда при работе на высоте;\n41-10) разрабатывает и утверждает единые межотраслевые или межотраслевые типовые или типовые нормы и нормативы по труду для всех сфер деятельности по согласованию с государственными органами соответствующих сфер деятельности;\n42) осуществляет иные полномочия, предусмотренные настоящим Кодексом, законами Республики Казахстан, актами Президента Республики Казахстан и Правительства Республики Казахстан.\nСноска. Статья 16 с изменениями, внесенными законами РК от 06.04.2016 № 483-V (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 26.11.2019 № 273-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 04.05.2020 № 321-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 31.03.2021 № 24-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);  от 12.10.2021 № 67-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 27.12.2021 № 87-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 19.04.2023 № 223-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 06.04.2024 № 71-VIII (вводится в действие с 01.01.2025); от 08.07.2024 № 116-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 15.04.2025 № 183-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования); от 17.07.2025 № 213-VIII (вводится в действие по истечении шести месяцев после дня его первого официального опубликования); от 07.04.2026 № 277-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования); от 19.05.2026 № 291-VIII (вводится в действие с 01.01.2027)."}]},{"contentHash":"sha256:957a9172702d072df9515aee8317a6dce3a0b1c979c0d7f10a0598c9a2b9eb92","edition":"urn:kz:corpus:clir:labour-code#LABOUR_CODE_414_CURRENT_RU","fragmentKind":"paragraph","id":"urn:kz:corpus:clir:labour-code#TK_ART17","kind":"fragment","locator":"article/17","package":"urn:kz:corpus:clir:labour-code","texts":[{"contentHash":"sha256:eacd856ac7e32c7a7f7b2b6df2f53f12b1c7208b505219ed6b99e6901945db20","language":"ru-KZ","status":"official","text":"Статья 17. Компетенция территориального подразделения\nСноска. Заголовок статьи 17 в редакции Закона РК от 08.07.2024 № 116-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).\nТерриториальное подразделение:\n1) осуществляет государственный контроль за соблюдением трудового законодательства Республики Казахстан, в том числе требований по безопасности и охране труда;\n2) осуществляет мониторинг коллективных договоров, представленных работодателями;\n3) проводит анализ причин производственного травматизма и разрабатывает предложения по его профилактике;\n4) расследует несчастные случаи, связанные с трудовой деятельностью, в порядке, установленном настоящим Кодексом и иными нормативными правовыми актами Республики Казахстан;\n4-1) осуществляет контроль за заключением работодателем договора обязательного страхования работника от несчастных случаев при исполнении им трудовых (служебных) обязанностей;\n4-2) осуществляет контроль за исполнением работодателем обязательств, предусмотренных статьей 122 настоящего Кодекса;\n4-3) регистрирует и ведет учет несчастных случаев, связанных с трудовой деятельностью, в порядке, определенном уполномоченным государственным органом по труду;\n5) исключен Законом РК от 04.05.2020 № 321-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n6) исключен Законом РК от 24.05.2018 № 156-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n7) взаимодействует с представителями работников и работодателей по вопросам совершенствования нормативов безопасности и охраны труда;\n8) рассматривает обращения работников, работодателей и их представителей по вопросам соблюдения трудового законодательства Республики Казахстан, в том числе безопасности и охраны труда;\n9) осуществляет мониторинг аттестации производственных объектов по условиям труда;\n10) исключен Законом РК от 24.05.2018 № 156-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n11) исключен Законом РК от 08.07.2024 № 116-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n12) ведет мониторинг коллективных трудовых споров по форме, установленной уполномоченным государственным органом по труду;\n13) исключен Законом РК от 08.07.2024 № 116-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n14) осуществляет декларирование деятельности работодателя;\n15) представляет сведения из единой системы учета трудовых договоров физическим и юридическим лицам с учетом требований законодательства Республики Казахстан о персональных данных и их защите.\nСноска. Статья 17 с изменениями, внесенными законами РК от 24.05.2018 № 156-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 04.05.2020 № 321-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024); от 08.07.2024 № 116-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования)."}]},{"contentHash":"sha256:2fee9a64d8b12aa568fbb2562dab09304bcc5fda47f40a3c043f3974b7db21e7","edition":"urn:kz:corpus:clir:labour-code#LABOUR_CODE_414_CURRENT_RU","fragmentKind":"paragraph","id":"urn:kz:corpus:clir:labour-code#TK_ART18","kind":"fragment","locator":"article/18","package":"urn:kz:corpus:clir:labour-code","texts":[{"contentHash":"sha256:541a918db74abf9b7a32c345b21dce22e747ce5a90dd32a654e64c87f334dd3d","language":"ru-KZ","status":"official","text":"Статья 18. Компетенция местных исполнительных органов в области регулирования трудовых отношений\nМестные исполнительные органы:\n1) реализуют государственную политику в области труда, безопасности и охраны труда;\n2) по согласованию с местным представительным органом определяют перечень должностей специалистов в области здравоохранения, социального обеспечения, образования, культуры, архивного дела,\nспорта, ветеринарии, лесного хозяйства и особо охраняемых природных территорий, являющихся гражданскими служащими и работающих в сельской местности;\n3) осуществляют регистрацию региональных соглашений;\n4) согласовывают проведение забастовок в организациях, обеспечивающих жизнедеятельность населения (общественный транспорт, организации, обеспечивающие снабжение водой, электроэнергией, теплом);\n5) заключают региональные (областные, городские, районные) соглашения с региональными объединениями (ассоциациями, союзами) работодателей и региональными объединениями работников;\n6) рассматривают и согласовывают параметры системы оплаты труда работников организаций, на услуги (товары, работы) которых вводится государственное регулирование тарифов (цен, ставок сборов), в порядке, установленном уполномоченным государственным органом по труду;\n7) устанавливают квоту для трудоустройства категорий населения, определенных законами Республики Казахстан;\n8) осуществляют в интересах местного государственного управления иные полномочия, возлагаемые на местные исполнительные органы законодательством Республики Казахстан.\nСноска. Статья 18 с изменениями, внесенными законами РК от 15.06.2017 № 73-VI (вводится в действие с 01.01.2019); от 04.05.2020 № 321-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 17.07.2025 № 213-VIII (вводится в действие по истечении шести месяцев после дня его первого официального опубликования); от 30.12.2025 № 248-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).\nГлава 3. СУБЪЕКТЫ ТРУДОВЫХ ОТНОШЕНИЙ. ОСНОВАНИЯ ВОЗНИКНОВЕНИЯ ТРУДОВЫХ ОТНОШЕНИЙ"}]},{"contentHash":"sha256:7c9716b2ff3e810f691b0372d232b55156c2a5e11b6b396a0ec42775f7ae3657","edition":"urn:kz:corpus:clir:labour-code#LABOUR_CODE_414_CURRENT_RU","fragmentKind":"paragraph","id":"urn:kz:corpus:clir:labour-code#TK_ART202","kind":"fragment","locator":"article/202","package":"urn:kz:corpus:clir:labour-code","texts":[{"contentHash":"sha256:9ce31c2d2c9dec475c5086c6fed0a4f2a5b28b996236b42e735d7eb0aa1a6dd8","language":"ru-KZ","status":"official","text":"Статья 202. Механизм осуществления внутреннего контроля по безопасности и охране труда\n1. В целях осуществления внутреннего контроля за соблюдением требований безопасности и охраны труда в организациях, осуществляющих производственную деятельность, с численностью более пятидесяти работников работодатель создает службу безопасности и охраны труда, которая подчиняется непосредственно первому руководителю организации или лицу, им уполномоченному.\n2. Типовое положение о службе безопасности и охраны труда в организации разрабатывается уполномоченным государственным органом по труду.\n3. Работодатель с численностью работников до пятидесяти человек вводит должность специалиста по безопасности и охране труда с учетом специфики деятельности либо обязанности по обеспечению безопасности и охраны труда возлагает на другого специалиста, который подчиняется непосредственно первому руководителю организации.\n4. Служба безопасности и охраны труда или специалист, указанный в пункте 3 настоящей статьи, вправе:\n1) беспрепятственно посещать и осматривать производственные, бытовые и другие помещения;\n2) осуществлять контроль за разработкой и выполнением профилактических мероприятий по созданию безопасных и здоровых условий труда, предупреждению производственного травматизма и профессиональных заболеваний в структурных подразделениях организации;\n3) выдавать работникам структурных подразделений организации обязательные для выполнения указания о принятии мер по устранению выявленных нарушений по безопасности и охране труда.\n5. Служба безопасности и охраны труда или специалист, указанный в пункте 3 настоящей статьи, обязаны:\n1) ежемесячно проводить анализ состояния и причин производственного травматизма и профессиональных заболеваний в организации, разрабатывать мероприятия по предупреждению и включать их в электронные базы данных организации для постоянного хранения;\n2) организовать обучение, инструктирование и проверку \nзнаний по вопросам безопасности и охраны труда работников, \nруководителей и лиц, ответственных за обеспечение безопасности и охраны труда;\n3) обеспечивать соблюдение порядка расследования несчастных случаев, связанных с трудовой деятельностью.\n6. Организация безопасности и охраны труда у субъектов малого предпринимательства может осуществляться на договорной основе с физическими или юридическими лицами.\nСноска. Статья 202 с изменениями, внесенными законами РК от 04.05.2020 № 321-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 07.04.2026 № 277-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования)."}]},{"contentHash":"sha256:f0926f9b7bcc04c2c9d1c1f18e178c01a9e9558907d79bb0ec87bc1a64e51e13","edition":"urn:kz:corpus:clir:osms#LAW_405_EDITION_2025","fragmentKind":"article","id":"urn:kz:corpus:clir:osms#LAW_405_2025_ART26","kind":"fragment","locator":"article/26","package":"urn:kz:corpus:clir:osms","texts":[{"contentHash":"sha256:680b5408006c69118ad21c07131f25eb6068ddffe2892b8cc6eff8610a4aac01","language":"ru-KZ","status":"official","text":"Статья 26. Взносы государства на обязательное социальное медицинское страхование\nПримечание ИЗПИ!\nВ абзац первую пункта 1 предусматривается изменение Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n1. Взносы государства на обязательное социальное медицинское страхование уплачиваются ежемесячно в течение первых пяти рабочих дней текущего месяца в порядке, определяемом бюджетным законодательством Республики Казахстан, за следующих лиц:\n1) дети;\nПримечание ИЗПИ!\nПодпункт 2) предусматривается исключить Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n2) лица, зарегистрированные в качестве безработных;\n3) неработающие беременные женщины;\n4) неработающее лицо (один из законных представителей ребенка), воспитывающее ребенка (детей) до достижения им (ими) возраста трех лет, за исключением лиц, предусмотренных подпунктом 5) настоящего пункта;\n5) лица, находящиеся в отпусках в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), по уходу за ребенком (детьми) до достижения им (ими) возраста трех лет;\nПримечание ИЗПИ!\nВ подпункт 6) предусматривается изменение Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n6) неработающие лица, осуществляющие уход за ребенком с инвалидностью;\nПримечание ИЗПИ!\nВ подпункт 6-1) предусматривается изменение Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n6-1) неработающие лица, осуществляющие уход за лицом с инвалидностью первой группы;\n7) получатели пенсионных выплат, в том числе ветераны Великой Отечественной войны;\n8) лица, отбывающие наказание по приговору суда в учреждениях уголовно-исполнительной (пенитенциарной) системы (за исключением учреждений минимальной безопасности);\n9) лица, содержащиеся в следственных изоляторах, а также неработающие лица, к которым применена мера пресечения в виде домашнего ареста;\n10) неработающие кандасы;\n11) многодетные матери, награжденные подвесками \"Алтын алқа\", \"Күміс алқа\" или получившие ранее звание \"Мать-героиня\", а также награжденные орденами \"Материнская слава\" I и II степени;\n12) лица с инвалидностью;\n13) лица, обучающиеся по очной форме обучения в организациях среднего, технического и профессионального, послесреднего, высшего образования, а также послевузовского образования;\n14) исключен Законом РК от 28.12.2018 № 208-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n15) неработающие получатели государственной адресной социальной помощи.\nДля целей настоящего пункта под неработающими лицами понимаются лица, не осуществляющие предпринимательскую или трудовую деятельность и не имеющие дохода.\nПримечание ИЗПИ!\nПункт 2 предусматривается в редакции Закона РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n2. Взносы государства на обязательное социальное медицинское страхование, подлежащие уплате в фонд, устанавливаются в размерах:\nс 1 января 2020 года – 1,4 процента от объекта исчисления взносов государства;\nс 1 января 2021 года – 1,6 процента от объекта исчисления взносов государства;\nс 1 января 2022 года – 1,7 процента от объекта исчисления взносов государства;\nс 1 января 2023 года – 1,8 процента от объекта исчисления взносов государства;\nс 1 января 2024 года – 1,9 процента от объекта исчисления взносов государства;\nс 1 января 2025 года – 2 процента от объекта исчисления взносов государства;\nс 1 января 2026 года – не менее 2, но не более 3 процентов от объекта исчисления взносов государства. При этом размер взносов государства ежегодно устанавливается на соответствующий финансовый год законом о республиканском бюджете.\nПримечание ИЗПИ!\nВ пункт 3 предусматривается изменение Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n3. Объектом исчисления взносов государства является среднемесячная заработная плата, предшествующая двум годам текущего финансового года, определяемая уполномоченным органом в области государственной статистики.\n4. Исключен Законом РК от 28.12.2018 № 208-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).\nПримечание ИЗПИ!\nВ пункт 5 предусматривается изменение Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n5. Фонд при наличии подтверждающих документов присваивает статус потребителя медицинских услуг в системе обязательного социального медицинского страхования в информационной системе фонда лицам, указанным в пункте 1 настоящей статьи, до уплаты взносов государства на один месяц.\nПримечание ИЗПИ!\nГлаву 5 предусматривается дополнить статьей 26-1 в соответствии с Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n"}]},{"contentHash":"sha256:43b5bd8a79c746ad749c5ddd4fa5c524af444e02bd213a071078cbb82b203288","edition":"urn:kz:corpus:clir:osms#LAW_405_EDITION_2025","fragmentKind":"article","id":"urn:kz:corpus:clir:osms#LAW_405_2025_ART27","kind":"fragment","locator":"article/27","package":"urn:kz:corpus:clir:osms","texts":[{"contentHash":"sha256:be55bb0804eb32ca5af6dbbfe91b94f85df587e555a55b18ed258a7dfa552653","language":"ru-KZ","status":"official","text":"Статья 27. Отчисления на обязательное социальное медицинское страхование\n1. Отчисления работодателей, подлежащие уплате в фонд, устанавливаются в размере:\nс 1 июля 2017 года – 1 процента от объекта исчисления отчислений;\nс 1 января 2018 года – 1,5 процентов от объекта исчисления отчислений;\nс 1 января 2020 года – 2 процентов от объекта исчисления отчислений;\nс 1 января 2022 года – 3 процентов от объекта исчисления отчислений.\nПримечание ИЗПИ!\nВ абзац первый пункта 1-1 предусматривается изменение Законом РК от 18.07.2025 № 215-VIII (вводится в действие с 01.01.2026).\n1-1. Для плательщиков единого платежа размер отчислений от ставки единого платежа, установленной пунктом 1 статьи 776-3 Кодекса Республики Казахстан \"О налогах и других обязательных платежах в бюджет\" (Налоговый кодекс), составляет с:\n1 января 2023 года – 15,0 процента\n1 января 2024 года – 13,95 процента;\n1 января 2025 года – 12,6 процента;\n1 января 2026 года – 12,1 процента;\n1 января 2027 года – 11,6 процента;\n1 января 2028 года – 11,4 процента.\n2. Объектом исчисления отчислений являются расходы работодателя, выплачиваемые работнику, в том числе государственному и гражданскому служащему, в виде доходов, исчисленных в соответствии со статьей 29 настоящего Закона.\nПримечание ИЗПИ!\nЧасть 1 пункта 2-1 предусматривается в редакции Закона РК от 18.07.2025 № 215-VIII (вводится в действие с 01.01.2026).\n2-1. Объектом исчисления отчислений являются расходы работодателя, являющегося субъектом микропредпринимательства и малого предпринимательства, применяющим специальные налоговые режимы, предусмотренные параграфом 3 главы 77 и главой 78 Кодекса Республики Казахстан \"О налогах и других обязательных платежах в бюджет\" (Налоговый кодекс), выплачиваемые в виде дохода работнику, предусмотренного статьей 322 Кодекса Республики Казахстан \"О налогах и других обязательных платежах в бюджет\" (Налоговый кодекс).\nПримечание ИЗПИ!\nЧасть вторую пункта 2-1 предусматривается исключить Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\nПри этом ежемесячный доход, принимаемый для исчисления отчислений с единого платежа, не должен превышать 10-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.\nПримечание ИЗПИ!\nСтатью 27 предусматривается дополнить пунктом 2-2 в соответствии с Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n3. От уплаты отчислений освобождаются работодатели за:\n1) лиц, указанных в подпунктах 1), 5), 7), 11), 12) и 13) пункта 1 статьи 26 настоящего Закона;\n2) военнослужащих, за исключением военнослужащих, проходящих воинскую службу в резерве, в отношении которых издан приказ командира (начальника) воинской части (учреждения) о прибытии на занятия по боевой подготовке;\n3) сотрудников специальных государственных органов;\n4) сотрудников правоохранительных органов;\n5) сотрудников органов гражданской защиты.\n"}]},{"contentHash":"sha256:37a5236ec37bd94acb494c95bf17faccd7f653c135bc6a188a3bec1fd3a98cc7","edition":"urn:kz:corpus:clir:osms#LAW_405_EDITION_2025","fragmentKind":"article","id":"urn:kz:corpus:clir:osms#LAW_405_2025_ART28","kind":"fragment","locator":"article/28","package":"urn:kz:corpus:clir:osms","texts":[{"contentHash":"sha256:3a08fecad2d8e2a84701588043a63758584bdaa94f20bb7ce877adaea3781453","language":"ru-KZ","status":"official","text":"Статья 28. Взносы на обязательное социальное медицинское страхование\n1. Взносы работников, в том числе государственных и гражданских служащих, а также физических лиц и индивидуальных помощников, получающих доходы по договорам гражданско-правового характера, подлежащие уплате в фонд, устанавливаются в размере:\nс 1 января 2020 года – 1 процента от объекта исчисления взносов;\nс 1 января 2021 года – 2 процентов от объекта исчисления взносов.\n1-1. Взносы работников, предусмотренных подпунктом 2-1) пункта 2 статьи 14 настоящего Закона, подлежащие уплате в фонд, устанавливаются в размере с:\n1 января 2023 года – 10,0 процента от ставки единого платежа;\n1 января 2024 года – 9,3 процента от ставки единого платежа;\n1 января 2025 года – 8,4 процента от ставки единого платежа;\n1 января 2026 года – 8,1 процента от ставки единого платежа;\n1 января 2027 года – 7,8 процента от ставки единого платежа;\n1 января 2028 года – 7,6 процента от ставки единого платежа.\n2. Исключен Законом РК от 25.12.2017 № 122-VI (вводится в действие с 01.01.2018).\n3. Взносы индивидуальных предпринимателей, лиц, занимающихся частной практикой, с 1 января 2020 года устанавливаются в размере пяти процентов от объекта исчисления взносов, если иное не установлено частью второй настоящего пункта.\nПримечание ИЗПИ!\nЧасть 2 пункта 3 предусматривается в редакции Закона РК от 18.07.2025 № 215-VIII (вводится в действие с 01.01.2026).\nВзносы лиц, указанных в подпункте 3-1) пункта 2 статьи 14 настоящего Закона, определяются по их выбору в размере одного процента от объекта исчисления взносов или в размере, определенном частью первой настоящего пункта.\n4. Взносы самостоятельных плательщиков устанавливаются с 1 января 2020 года в размере 5 процентов от объекта исчисления взносов.\n4-1. При этом применяется размер месячного расчетного показателя, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года.\n5. Объектами исчисления взносов работников, в том числе государственных и гражданских служащих, а также физических лиц и индивидуальных помощников, получающих доходы по договорам гражданско-правового характера, являются их доходы, исчисленные в соответствии со статьей 29 настоящего Закона.\nОбъектом исчисления взносов индивидуальных предпринимателей, лиц, занимающихся частной практикой, является 1,4-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете, за исключением приостановивших представление налоговой отчетности в соответствии с налоговым законодательством Республики Казахстан лиц, занимающихся частной практикой, и приостановивших представление налоговой отчетности или признанных бездействующими в соответствии с налоговым законодательством Республики Казахстан индивидуальных предпринимателей, если иное не установлено частью третьей настоящего пункта.\nПримечание ИЗПИ!\nЧасть 3 пункта 5 предусматривается в редакции Закона РК от 18.07.2025 № 215-VIII (вводится в действие с 01.01.2026).\nОбъектом исчисления взносов лиц, указанных в подпункте 3-1) пункта 2 статьи 14 настоящего Закона, являются их доходы, исчисленные в соответствии со статьей 29 настоящего Закона и полученные за оказанные услуги или выполненные работы с использованием интернет-платформ в соответствии со статьей 102 Социального кодекса Республики Казахстан.\nПримечание ИЗПИ!\nЧасть 1 пункта 5-1 предусматривается в редакции Закона РК от 18.07.2025 № 215-VIII (вводится в действие с 01.01.2026).\n5-1. Объектом исчисления взносов работников, предусмотренных подпунктом 2-1) пункта 2 статьи 14 настоящего Закона, подлежащих уплате в фонд, является доход работника, предусмотренный статьей 322 Кодекса Республики Казахстан \"О налогах и других обязательных платежах в бюджет\" (Налоговый кодекс), начисленный работодателем, являющимся субъектом микропредпринимательства и малого предпринимательства, применяющим специальные налоговые режимы, предусмотренные параграфом 3 главы 77 и главой 78 Кодекса Республики Казахстан \"О налогах и других обязательных платежах в бюджет\" (Налоговый кодекс).\nПримечание ИЗПИ!\nЧасть вторую пункта 5-1 предусматривается исключить Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\nПри этом ежемесячный доход, принимаемый для исчисления взносов с единого платежа, не должен превышать 10-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.\nПримечание ИЗПИ!\nСтатью 28 предусматривается дополнить пунктом 5-2 в соответствии с Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n6. Объектом исчисления взносов самостоятельных плательщиков, в том числе приостановивших представление налоговой отчетности в соответствии с налоговым законодательством Республики Казахстан лиц, занимающихся частной практикой, и приостановивших представление налоговой отчетности или признанных бездействующими в соответствии с налоговым законодательством Республики Казахстан индивидуальных предпринимателей, является минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.\n7. Освобождаются от уплаты взносов в фонд:\nПримечание ИЗПИ!\nВ подпункт 1) предусматривается изменение Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n1) лица, указанные в пункте 1 статьи 26 настоящего Закона;\n2) военнослужащие, за исключением военнослужащих, проходящих воинскую службу в резерве, в отношении которых издан приказ командира (начальника) воинской части (учреждения) о прибытии на занятия по боевой подготовке;\n3) сотрудники специальных государственных органов;\n4) сотрудники правоохранительных органов.\n5) сотрудники органов гражданской защиты.\n"}]},{"contentHash":"sha256:d83d8a3c16b6c7a9caf4b56ae2fb644ee6206b5dcd03c1311d11db88064f771a","edition":"urn:kz:corpus:clir:osms#LAW_405_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:osms#LAW_405_ART26","kind":"fragment","labels":[{"language":"ru-KZ","status":"official","text":"Статья 26. Взносы государства"}],"locator":"article/26","package":"urn:kz:corpus:clir:osms","texts":[{"contentHash":"sha256:ae921e15d85b082f7e337e045856e06a8d6553b7941551995122c41f4c3ec904","language":"ru-KZ","status":"official","text":"Сноска. Заголовок статьи 26 с изменением, внесенным Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n1. Взносы государства из средств республиканского бюджета на обязательное социальное медицинское страхование уплачиваются ежемесячно в течение первых пяти рабочих дней текущего месяца в порядке, определяемом бюджетным законодательством Республики Казахстан, за следующих лиц:\n1) дети;\n2) исключен Законом РК от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026);\n3) неработающие беременные женщины;\n4) неработающее лицо (один из законных представителей ребенка), воспитывающее ребенка (детей) до достижения им (ими) возраста трех лет, за исключением лиц, предусмотренных подпунктом 5) настоящего пункта;\n5) лица, находящиеся в отпусках в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), по уходу за ребенком (детьми) до достижения им (ими) возраста трех лет;\n6) неработающие получатели государственного пособия, назначаемого и выплачиваемого матери или отцу, усыновителю (удочерителю), опекуну (попечителю), воспитывающим ребенка с инвалидностью (детей с инвалидностью);\n6-1) неработающие получатели государственного пособия лицам, осуществляющим уход за лицом с инвалидностью первой группы;\n7) получатели пенсионных выплат, в том числе ветераны Великой Отечественной войны;\n8) лица, отбывающие наказание по приговору суда в учреждениях уголовно-исполнительной (пенитенциарной) системы (за исключением учреждений минимальной безопасности);\n9) лица, содержащиеся в следственных изоляторах, а также неработающие лица, к которым применена мера пресечения в виде домашнего ареста;\n10) неработающие кандасы;\n11) многодетные матери, награжденные подвесками \"Алтын алқа\", \"Күміс алқа\" или получившие ранее звание \"Мать-героиня\", а также награжденные орденами \"Материнская слава\" I и II степени;\n12) лица с инвалидностью;\n13) лица, обучающиеся по очной форме обучения в организациях среднего, технического и профессионального, послесреднего, высшего образования, а также послевузовского образования;\n14) исключен Законом РК от 28.12.2018 № 208-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования);\n15) неработающие получатели государственной адресной социальной помощи.\nДля целей настоящего пункта под неработающими лицами понимаются лица, не осуществляющие предпринимательскую или трудовую деятельность и не имеющие дохода.\n2. Взносы государства из средств республиканского бюджета на обязательное социальное медицинское страхование, подлежащие уплате в фонд, устанавливаются в следующих размерах:\nс 1 января 2020 года – 1,4 процента от объекта исчисления взносов государства;\nс 1 января 2021 года – 1,6 процента от объекта исчисления взносов государства;\nс 1 января 2022 года – 1,7 процента от объекта исчисления взносов государства;\nс 1 января 2023 года – 1,8 процента от объекта исчисления взносов государства;\nс 1 января 2024 года – 1,9 процента от объекта исчисления взносов государства;\nс 1 января 2025 года – 2 процента от объекта исчисления взносов государства;\nс 1 января 2027 года – 2,2 процента от объекта исчисления взносов государства;\nс 1 января 2029 года – 2,7 процента от объекта исчисления взносов государства;\nс 1 января 2031 года – 3,2 процента от объекта исчисления взносов государства;\nс 1 января 2033 года – 3,7 процента от объекта исчисления взносов государства;\nс 1 января 2035 года – 4,2 процента от объекта исчисления взносов государства;\nс 1 января 2037 года – 4,7 процента от объекта исчисления взносов государства.\nПри этом размер взносов государства из средств республиканского бюджета ежегодно устанавливается на соответствующий финансовый год законом о республиканском бюджете.\n3. Объектом исчисления взносов государства из средств республиканского бюджета является среднемесячная заработная плата, предшествующая двум годам текущего финансового года, определяемая уполномоченным органом в области государственной статистики.\n4. Исключен Законом РК от 28.12.2018 № 208-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).\n5. Фонд при наличии подтверждающих документов присваивает статус потребителя медицинских услуг в системе обязательного социального медицинского страхования в цифровой системе фонда лицам, указанным в пункте 1 настоящей статьи, до уплаты взносов государства из республиканского бюджета на один месяц.\nСноска. Статья 26 с изменениями, внесенными законами РК от 22.12.2016 № 29-VІ (вводится в действие с 01.01.2017); от 30.06.2017 № 80-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 25.12.2017 № 122-VI (вводится в действие с 01.01.2018); от 26.12.2018 № 203-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 28.12.2018 № 208-VI (порядок введения в действие см. ст. 2); от 03.04.2019 № 243-VІ (вводится в действие с 01.07.2019); от 06.05.2020 № 323-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 24.06.2021 № 52-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 30.12.2021 № 95-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 27.06.2022 № 129-VII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026).\n"}]},{"contentHash":"sha256:933309ee6d3f2b760df5c7533bd413b9430427d704c22e589ca1ff3a9b4b07ea","edition":"urn:kz:corpus:clir:osms#LAW_405_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:osms#LAW_405_ART27","kind":"fragment","labels":[{"language":"ru-KZ","status":"official","text":"Статья 27. Отчисления работодателей"}],"locator":"article/27","package":"urn:kz:corpus:clir:osms","texts":[{"contentHash":"sha256:6a5925f839583e43ca0fad107edb0e80d0dcbb71fa5fb66712901573f32b34aa","language":"ru-KZ","status":"official","text":"1. Отчисления работодателей, подлежащие уплате в фонд, устанавливаются в размере:\nс 1 июля 2017 года – 1 процента от объекта исчисления отчислений;\nс 1 января 2018 года – 1,5 процентов от объекта исчисления отчислений;\nс 1 января 2020 года – 2 процентов от объекта исчисления отчислений;\nс 1 января 2022 года – 3 процентов от объекта исчисления отчислений.\n1-1. Для плательщиков единого платежа размер отчислений от ставки единого платежа, установленной пунктом 1 статьи 822 Налогового кодекса Республики Казахстан, составляет с:\n1 января 2023 года – 15,0 процента\n1 января 2024 года – 13,95 процента;\n1 января 2025 года – 12,6 процента;\n1 января 2026 года – 12,1 процента;\n1 января 2027 года – 11,6 процента;\n1 января 2028 года – 11,4 процента.\n2. Объектом исчисления отчислений являются расходы работодателя, выплачиваемые работнику, в том числе государственному и гражданскому служащему, в виде доходов, исчисленных в соответствии со статьей 29 настоящего Закона.\n2-1. Объектом исчисления отчислений являются расходы работодателя, являющегося субъектом микропредпринимательства и малого предпринимательства, применяющим специальные налоговые режимы, указанные в пункте 2 статьи 820 Налогового кодекса Республики Казахстан, выплачиваемые в виде дохода работнику, предусмотренного статьей 426 Налогового кодекса Республики Казахстан.\n2-2. Ежемесячный доход, принимаемый для исчисления отчислений, должен исчисляться по сумме всех видов начисленных доходов работника и не должен превышать 40-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.\n3. От уплаты отчислений освобождаются работодатели за:\n1) лиц, указанных в подпунктах 1), 5), 7), 11), 12) и 13) пункта 1 статьи 26 настоящего Закона;\n2) военнослужащих, за исключением военнослужащих, проходящих воинскую службу в резерве, в отношении которых издан приказ командира (начальника) воинской части (учреждения) о прибытии на занятия по боевой подготовке;\n3) сотрудников специальных государственных органов;\n4) сотрудников правоохранительных органов;\n5) сотрудников органов гражданской защиты.\nСноска. Статья 27 с изменениями, внесенными законами РК от 22.12.2016 № 29-VІ (вводится в действие с 01.01.2017); от 30.06.2017 № 80-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 26.12.2018 № 203-VІ (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 26.12.2022 № 168-VII (вводится в действие с 01.01.2023); от 06.04.2024 № 71-VIII (вводится в действие с 01.01.2024); от 18.03.2025 № 175-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования); от 24.06.2025 № 196-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026); от 18.07.2025 № 215-VIII (вводится в действие с 01.01.2026).\n"}]},{"contentHash":"sha256:f834dd9cb2b389225cbd45b35addfbf5c8a6eef88a79063d1748490a9d9ee63b","edition":"urn:kz:corpus:clir:osms#LAW_405_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:osms#LAW_405_ART28","kind":"fragment","labels":[{"language":"ru-KZ","status":"official","text":"Статья 28. Взносы"}],"locator":"article/28","package":"urn:kz:corpus:clir:osms","texts":[{"contentHash":"sha256:dba0204cc4f051e87edc1d258745a6021132608f8828398699c3b06bc62a37ea","language":"ru-KZ","status":"official","text":"1. Взносы работников, в том числе государственных и гражданских служащих, а также физических лиц и индивидуальных помощников, получающих доходы по договорам гражданско-правового характера, подлежащие уплате в фонд, устанавливаются в размере:\nс 1 января 2020 года – 1 процента от объекта исчисления взносов;\nс 1 января 2021 года – 2 процентов от объекта исчисления взносов.\n1-1. Взносы работников, предусмотренных подпунктом 2-1) пункта 2 статьи 14 настоящего Закона, подлежащие уплате в фонд, устанавливаются в размере с:\n1 января 2023 года – 10,0 процента от ставки единого платежа;\n1 января 2024 года – 9,3 процента от ставки единого платежа;\n1 января 2025 года – 8,4 процента от ставки единого платежа;\n1 января 2026 года – 8,1 процента от ставки единого платежа;\n1 января 2027 года – 7,8 процента от ставки единого платежа;\n1 января 2028 года – 7,6 процента от ставки единого платежа.\n2. Исключен Законом РК от 25.12.2017 № 122-VI (вводится в действие с 01.01.2018).\n3. Взносы индивидуальных предпринимателей, лиц, занимающихся частной практикой, с 1 января 2020 года устанавливаются в размере пяти процентов от объекта исчисления взносов, если иное не установлено частью второй настоящего пункта.\nВзносы лиц, указанных в подпункте 3-1) пункта 2 статьи 14 настоящего Закона, определяются в размере одного процента от объекта исчислений взносов.\n4. Взносы самостоятельных плательщиков устанавливаются с 1 января 2020 года в размере 5 процентов от объекта исчисления взносов.\n4-1. При этом применяется размер месячного расчетного показателя, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года.\n5. Объектами исчисления взносов работников, в том числе государственных и гражданских служащих, а также физических лиц и индивидуальных помощников, получающих доходы по договорам гражданско-правового характера, являются их доходы, исчисленные в соответствии со статьей 29 настоящего Закона.\nОбъектом исчисления взносов индивидуальных предпринимателей, лиц, занимающихся частной практикой, является 1,4-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете, за исключением приостановивших представление налоговой отчетности в соответствии с налоговым законодательством Республики Казахстан лиц, занимающихся частной практикой, и приостановивших представление налоговой отчетности или признанных бездействующими в соответствии с налоговым законодательством Республики Казахстан индивидуальных предпринимателей, если иное не установлено частью третьей настоящего пункта.\nОбъектом исчисления взносов лиц, указанных в подпункте 3-1) пункта 2 статьи 14 настоящего Закона, являются их доходы, исчисленные в соответствии со статьей 29 настоящего Закона и полученные ими за месяц осуществления деятельности в рамках применяемого режима.\n5-1. Объектом исчисления взносов работников, предусмотренных подпунктом 2-1) пункта 2 статьи 14 настоящего Закона, подлежащих уплате в фонд, является доход работника, предусмотренный статьей 426 Налогового кодекса Республики Казахстан, начисленный работодателем, являющимся субъектом микропредпринимательства и малого предпринимательства, указанным в пункте 2 статьи 820 Налогового кодекса Республики Казахстан.\n5-2. Ежемесячный доход, принимаемый для исчисления взносов, должен исчисляться по сумме всех видов начисленных доходов и не должен превышать 20-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.\nПри уплате взносов с суммы дохода, указанного в части первой настоящего пункта, уплата взносов с других доходов физического лица при наличии документа, подтверждающего уплату таких взносов, не требуется.\nТаким документом является справка о суммах полученных доходов, исчисленных и уплаченных взносов, выданная работодателем и (или) налоговым агентом.\nТребования настоящего пункта не распространяются на физических лиц, являющихся самостоятельными плательщиками.\n6. Объектом исчисления взносов самостоятельных плательщиков, в том числе приостановивших представление налоговой отчетности в соответствии с налоговым законодательством Республики Казахстан лиц, занимающихся частной практикой, и приостановивших представление налоговой отчетности или признанных бездействующими в соответствии с налоговым законодательством Республики Казахстан индивидуальных предпринимателей, является минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.\n7. Освобождаются от уплаты взносов в фонд:\n1) лица, указанные в пункте 1 статьи 26 и пункте 1 статьи 26-1 настоящего Закона;\n2) военнослужащие, за исключением военнослужащих, проходящих воинскую службу в резерве, в отношении которых издан приказ командира (начальника) воинской части (учреждения) о прибытии на занятия по боевой подготовке;\n3) сотрудники специальных государственных органов;\n4) сотрудники правоохранительных органов.\n5) сотрудники органов гражданской защиты.\nСноска. Статья 28 - в редакции Закона РК от 30.06.2017 № 80-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); с изменениями, внесенными законами РК от 25.12.2017 № 122-VI (вводится в действие с 01.01.2018); от 26.12.2018 № 203-VІ (порядок введения в действие см. ст. 2); от 26.12.2022 № 168-VII (вводится в действие с 01.01.2023); от 20.04.2023 № 226-VII (вводится в действие с 01.07.2023); от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования); от 18.03.2025 № 175-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования); от 24.06.2025 № 196-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 14.07.2025 № 206-VIII (вводится в действие с 01.01.2026); от 18.07.2025 № 215-VIII (вводится в действие с 01.01.2026).\n"}]},{"contentHash":"sha256:ea3f9633a02a12206c2fdaf12071dfcc9bd3afb25248c7927d812ac8544ceb0f","edition":"urn:kz:corpus:clir:social-standards#SR_EDITION","fragmentKind":"point","id":"urn:kz:corpus:clir:social-standards#SR_ORDER_P1","kind":"fragment","locator":"order/point/1","package":"urn:kz:corpus:clir:social-standards","texts":[{"contentHash":"sha256:bee3388cf08ccd11202219b63a14d205c4b25cda6915f847db38babdbc982e67","language":"ru-KZ","status":"official","text":"1. Утвердить прилагаемые Правила расчета величины прожиточного минимума."}]},{"contentHash":"sha256:b6784c255e14301b8c478618fca3a8d0c2acf73f3f985930b1c7199a5b534374","edition":"urn:kz:corpus:clir:social-standards#SR_EDITION","fragmentKind":"point","id":"urn:kz:corpus:clir:social-standards#SR_ORDER_P2","kind":"fragment","locator":"order/point/2","package":"urn:kz:corpus:clir:social-standards","texts":[{"contentHash":"sha256:cd900832f986fb6afb66dbcbdc3e60e8db0f3e0f089e6965441640f3b8daa6a9","language":"ru-KZ","status":"official","text":"2. Установить фиксированную долю расходов на непродовольственные товары и услуги в размере 45% к стоимости минимальной потребительской корзины."}]},{"contentHash":"sha256:6f03e5ca9b33c6aeb65c668395c6f4ffb5bbc022969030dbad838013f225de14","edition":"urn:kz:corpus:clir:social-standards#SR_EDITION","fragmentKind":"point","id":"urn:kz:corpus:clir:social-standards#SR_ORDER_P3","kind":"fragment","locator":"order/point/3","package":"urn:kz:corpus:clir:social-standards","texts":[{"contentHash":"sha256:efa623a19811697c62a78ac54e8b36e08c3f42754c3ade2aa917b7f986b20ff4","language":"ru-KZ","status":"official","text":"3. Признать утратившим силу совместный приказ исполняющего обязанности Министра труда и социальной защиты населения Республики Казахстан от 2 декабря 2005 года № 307/1-п и Председателя Агентства Республики Казахстан по статистике от 5 декабря 2005 года № 194 \"Об утверждении Правил расчета величины прожиточного минимума\" (зарегистрированный в реестре государственной регистрации нормативных правовых актов № 3980, опубликованный в издании \"Юридическая газета\" от 10 марта 2006 года № 42-43 (1022-1023))."}]},{"contentHash":"sha256:c65d24be2305ed3ab35f558d8396467d12228b2e549fc11214a7dcfe5ce61224","edition":"urn:kz:corpus:clir:social-standards#SR_EDITION","fragmentKind":"point","id":"urn:kz:corpus:clir:social-standards#SR_P14","kind":"fragment","locator":"rules/point/14","package":"urn:kz:corpus:clir:social-standards","texts":[{"contentHash":"sha256:c3efc1799cd05cb538c82745f91718b7ed49d2f808d057fdaee4bb7c34b924db","language":"ru-KZ","status":"official","text":"14. Стоимость РНТ, определяется путем деления СПК на долю расходов на продовольственные товары (ДПК) и увеличения на фиксированную долю расходов на минимально необходимые непродовольственные товары и услуги (ДНТ) по следующей формуле:\nРНТ = (СПК: ДПК) х ДНТ\nПри этом, ДПК определяется по следующей формуле:\nДПК=100-ДНТ"}]},{"contentHash":"sha256:a905b4c7f20c851bcda74cded6af8ae8d598cdbac476b0b59cb632d2984b8a7e","edition":"urn:kz:corpus:clir:social-standards#SR_EDITION","fragmentKind":"point","id":"urn:kz:corpus:clir:social-standards#SR_P7","kind":"fragment","locator":"rules/point/7","package":"urn:kz:corpus:clir:social-standards","texts":[{"contentHash":"sha256:0d3ff1102cc067fb9e2f8d50bfae8da580820057dc18ac271a25c74d3f447611","language":"ru-KZ","status":"official","text":"7. Прожиточный минимум рассчитывается в соответствии с пунктом 6 настоящих Правил по следующим половозрастным группам:\n1) дети, лет:\nдо 1 года;\n1-3;\n4-6;\n7-10;\n11-13;\n2) подростки-мальчики и мужчины, лет:\nот 14-17;\n18-29;\n30-62;\nстарше 63;\n3) подростки-девочки и женщины, лет:\nот 14-17;\n18-29;\n30-58;\nс 1 января 2019 года – 30-58,5 лет;\nс 1 января 2020 года – 30-59 лет;\nс 1 января 2021 года – 30-59,5 лет;\nс 1 января 2022 года – 30-60 лет;\nс 1 января 2023 года – 30-60,5 лет;\nс 1 января 2024 года – 30-61 года;\nс 1 января 2025 года – 30-61,5 года;\nс 1 января 2026 года – 30-62 лет;\nстарше 58,5;\nс 1 января 2019 года – старше 59 лет;\nс 1 января 2020 года – старше 59,5 лет;\nс 1 января 2021 года – старше 60 лет;\nс 1 января 2022 года – старше 60,5 лет;\nс 1 января 2023 года – старше 61 года;\nс 1 января 2024 года – старше 61,5 года;\nс 1 января 2025 года – старше 62 лет;\nс 1 января 2026 года – старше 62,5 лет;\nс 1 января 2027 года – старше 63 лет."}]},{"contentHash":"sha256:31c3fdbae3c435e5eb2986e8d00c88e2f4b601fdba64c2ffef801113ba0f1698","edition":"urn:kz:corpus:clir:social-standards#SS_LAW_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:social-standards#SS_ART12","kind":"fragment","locator":"article/12","package":"urn:kz:corpus:clir:social-standards","texts":[{"contentHash":"sha256:85c7c02d0ef463cf5d9d24debf096ec7a251e54e456bbf376d2bf485c1e6f836","language":"ru-KZ","status":"official","text":"Статья 12. Минимальный социальный стандарт \"Минимальный размер месячной заработной платы\"\n1. Минимальный социальный стандарт \"Минимальный размер месячной заработной платы\" содержит:\n1) норму рабочего времени в месяц;\n2) нормы труда (трудовые обязанности) работника первого разряда в нормальных условиях.\n2. Минимальный размер месячной заработной платы, устанавливаемый ежегодно законом Республики Казахстан о республиканском бюджете на соответствующий финансовый год, не должен быть ниже прожиточного минимума."}]},{"contentHash":"sha256:504aba86668854f07641a0af22e8f40191ece5df222e2545b97c7aeb1bffa8b5","edition":"urn:kz:corpus:clir:social-standards#SS_LAW_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:social-standards#SS_ART17","kind":"fragment","locator":"article/17","package":"urn:kz:corpus:clir:social-standards","texts":[{"contentHash":"sha256:0aced1f684f6fd9ebfbdc5ab9be7173afa1e056a9e55cbf20fe74638f856f0bc","language":"ru-KZ","status":"official","text":"Статья 17. Минимальный социальный стандарт \"Величина прожиточного минимума\"\n1. Минимальный социальный стандарт \"Величина прожиточного минимума\" содержит норматив величины прожиточного минимума, определяемой и устанавливаемой ежегодно с учетом прогнозного уровня инфляции законом о республиканском бюджете на соответствующий финансовый год, и является основой для установления:\n1) исключен Законом РК от 26.12.2018 № 203-VI (вводится в действие с 01.01.2019);\n2) государственной базовой пенсионной выплаты;\n3) государственных социальных пособий по инвалидности, по случаю потери кормильца.\n2. Порядок расчета величины прожиточного минимума утверждается совместно уполномоченными органами в области социальной защиты населения и в области государственной статистики."}]},{"contentHash":"sha256:ff746f5c86013910f9f667f348a5c5d172d6328414784b3a394a9eccf9f34395","edition":"urn:kz:corpus:clir:social-standards#SS_LAW_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:social-standards#SS_ART20","kind":"fragment","locator":"article/20","package":"urn:kz:corpus:clir:social-standards","texts":[{"contentHash":"sha256:addb9c1c5e8a1284315490127cfd4cf8b2665987c99c6a56701fc696e100c5a6","language":"ru-KZ","status":"official","text":"Статья 20. Минимальный социальный стандарт \"Минимальный размер пенсии\"\nМинимальный социальный стандарт \"Минимальный размер пенсии\" содержит норматив минимального размера государственной базовой пенсионной выплаты, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете."}]},{"contentHash":"sha256:a85b7f615ab7d278165ef14d46e07ab01f66b021f74d80257d1dba543c66b59d","edition":"urn:kz:corpus:clir:social-standards#SS_LAW_EDITION","fragmentKind":"article","id":"urn:kz:corpus:clir:social-standards#SS_ART39","kind":"fragment","locator":"article/39","package":"urn:kz:corpus:clir:social-standards","texts":[{"contentHash":"sha256:129a7e1a04f0e03dedc5e4d1dde048a939e3c8b6c158751cfd8596cf01b08763","language":"ru-KZ","status":"official","text":"Статья 39. Порядок введения в действие настоящего Закона\n1. Настоящий Закон вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования, за исключением подпункта 9) статьи 25, который вводится в действие с 1 января 2019 года.\n2. Признать утратившим силу Закон Республики Казахстан от 16 ноября 1999 года \"О прожиточном минимуме\" (Ведомости Парламента Республики Казахстан, 1999 г., № 23, ст. 918; 2005 г., № 23, ст. 98; 2010 г., № 5, ст. 23; 2014 г., № 19-I, 19-II, ст. 96)."}]}],"text":"Не перечислил: обязанность перечислить нарушена"}],"language":"ru","question":{"origin":"user","text":"Налог удержан, но не перечислен в срок. Исполнена ли обязанность перечислить?"},"schemaVersion":"law.answers.document/0.1"}