Examples of using Source of payment in English and their translations into Russian
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Official
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Colloquial
Individual income taxable at the source of payment.
The importance of the source of payment principle was also mentioned.
Income subject to taxation at the source of payment;
The source of payment must pay the tax before the 20th of the following month.
The purpose of payment and the source of payment means are not hidden.
Dividends received from this company are also not taxed with the withholding tax tax at the source of payment.
The subject of taxation is the source of payments- a Russian company.
The source of payments for health care are payments for general health insurance in an amount specified by the Act on Premiums for General Health Care.
Calculation, withholding and payment of tax on income,taxable at the source of payment, is made by tax agents.
Income taxable at the source of payment:- the property tax- income of private entrepreneur, etc.
The assessment and withholding andpayment of tax from income taxable at the source of payment are performed by tax agents.
Income taxable at the source of payment:- employee's income- individual person's income from the tax agent, etc.
The assessment, withholding andpayment of IIT from income not taxable at the source of payment are performed by taxpayers.
Income taxable at the source of payment, except for non-resident's income from Kazakhstan sources, is applied a 15% withholding tax.
Such income is subject to taxation at a rate of 20% from the Russian company(lessee),who is the source of payment and is recognized as the tax agent.
However, the tax withheld from a foreign source of payment may be accepted on the subtracted in calculating the tax on defense, payable to the budget, even if it was withheld in a country without an international treaty on avoidance of double taxation with Cyprus.
The IIT assessable and payable on such income of non-resident individuals must be withheld at the source of payment by a tax agent, i.e. the payer of income.
Source of payment for Internet connection- This examines whether Internet connection is provided free of charge or subsidized through tuition fees or other sources to determine how such fees deter from regular access of Internet resources for teaching/learning.
Confirmation must be submitted to the tax agent that theinterest paid is owed to the PE, and tax on the interest earnings is not withheld by the source of payment.
Order of payment and the rates of the CIT,subject to withholding at the source of payment depends on the existence of international double taxation agreements between Kazakhstan and corresponding country.
Russia's Tax Code provides an exhaustive list of profits received by a foreign company from sources in The Russian Federation which are subject to profit tax at the source of payment.
Return of income tax deducted at a source of payment is return to non-resident before deducted sum of income tax according to corresponding application after completion of work(rendering services) in the Republic of Kazakhstan and at performance of conditions of the international contract or refusal in return of sums of income tax.
The CIT for taxable income of foreign companies operating without formation of a permanent establishment in Kazakhstan is deducted at the source of payment by tax agent the person paying income.
Commercial frauds often obscure the source of payment of alleged earnings or returns on an investment by referring to vague sources, foreign sources, uncertain sources, such as generic"trading programmes"(sometimes on"secret" markets), or by suggesting sources of payment in unregulated international jurisdictions or from non-regulated entities.
The facility must establish and maintain identical policies and practices regarding transfer, discharge, andthe provision of services under the State plan for all individuals regardless of source of payment.
CIT on taxable income of non-resident legal entities operating without a permanent establishment in the Republic of Kazakhstan is withheld at the source of payment by the tax agent, i.e. the person paying the income.
If tax authorities were to recognise GDRs as securities issued by non-resident, then income on disposal of GDRs shall not be recognised as income from sourced in Kazakhstan andshall not be subject to taxation at the source of payment.
The certificate is also used to transfer dividends and other types of income(interests, royalties)to the English company, and for these types of income there are lower rates of withholding tax or the source of payment of income to non-resident is completely exempted from levying taxes.
If a physical personrents leases out the property to legal entity or individual entrepreneur, the income received from the lease of property refers to income of physical person from tax agent andis subject to individual income tax at the source of payment.
In accordance with the provisions of Article 326 of the Code of the Republic of Kazakhstan"On Taxes and Other Mandatory Payments to the Budget"(hereinafter- the Tax Code), pension payments made by UNPF JSC(hereinafter referred to as UNPF)are referred to the income taxable at the source of payment of individual income tax hereinafter referred to as IIT.