Travel expenses per diem in Kazakhstan 2021

What issues are regulated by the regulations on sending on a business trip?

To quickly calculate the required number of MCI, you can use the Online calculation of MCI of the Republic of Kazakhstan

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And subparagraph 4) of Article 101 of the Tax Code of the Republic of Kazakhstan provides for compensation payments for the costs of obtaining an entry visa (which includes: the cost of a visa, consular services, compulsory medical insurance).

The employee must be sent on a business trip to another locality, but the distance to another locality is not specified in the Labor Code of the Republic of Kazakhstan. The organization develops (regulations, orders) regulating the procedure for processing business trips. It is not mandatory, but it is convenient if all the features are described in detail (for example, the amount of daily allowance for different countries and what expenses are reimbursed).

Travel expenses in Kazakhstan, how much MCI 2021

Before leaving on a business trip, a posted employee is given the amount due to pay for travel, expenses for renting accommodation and daily allowance. Upon returning from a business trip, the employee submits a business trip report within five working days, attaching supporting documents about business trip expenses.

Question: An employee of an organization (Moscow) flew out on a business trip to Orenburg, from there he arrived by taxi in Aksai, Kazakhstan (place of business trip), returned to Orenburg on the same day, and the next day to Orenburg. Moscow. Will this business trip be one day? How to pay daily allowance?

Note! Expenses in the amount of 6 MCI (12,726 tenge for 2021) for business trips within Kazakhstan and 8 MCI (16,968 tenge for 2021) for business trips outside Kazakhstan are subject to deduction. In addition, a business trip cannot last more than 40 calendar days.

The document was printed from the web portal: https://uchet.kz August 15, 2014 Documentation, accrual procedure, taxation, deductions Travel expenses Travel expenses for many companies are one of the significant cost items.

Thus, to calculate the vehicle tax for 2020, the MCI in force as of January 1, 2021 is used, that is, 2,651 tenge.

I want to spend an advance this year. Can I deduct the amount of tickets and all daily allowances for CIT this year? Or will 8 days of paid daily allowance this year be deducted, and 11 days (from 01/01/2021 to 01/11/2021) next year will be deducted? Do I need to split the daily allowance amount? Our team has extensive practical experience and is constantly increasing and improving its efficiency.

Let’s say an employee was on a business trip for 5 days. He was accrued daily allowance at the rate of 1,000 rubles. per day. The daily allowance was 5,000 rubles (1,000 rubles x 5 days). The amount of 3,500 rubles (700 rubles x 5 days) is exempt from income tax.

The director of the anti-corruption service department of the ADSPC Daniyar Sabirbaev spoke about this at a briefing, the press service of the ADSPC reported. According to the adopted innovations, state bodies, taking into account the specifics of their activities, are given the right to independently develop and approve the internal procedure for sending on business trips in accordance with the provided budget.

According to him, these innovations can significantly simplify the financial reporting of civil servants on business trips and eliminate corruption risks associated with the use of fictitious invoices and rental agreements for housing and hotel rooms.

Labor Code of the Republic of Kazakhstan, if the employee worked on these weekends and holidays during the business trip. If an employee did not work on weekends and holidays during a business trip, then wages are not accrued for these days, only daily allowances.

Upon returning from a business trip, the employee submits a business trip report within five working days, attaching supporting documents about business trip expenses.

Thus, the maximum income for the purposes of applying the SNR for small businesses is the MCI in force as of January 1, 2020, that is, 2,651 tenge.

How to submit an application for reimbursement of expenses?

It is important to create a worksheet with the costs and request for reimbursement. The author must become more attentive to all receipts, because every expense must be confirmed. A simple example: if there is no ticket to a business trip or a travel pass is missing, it will be difficult to prove that it was the business trip that caused the expenses. Anyone who has been on a business trip should write about the main expenses that will relate to business purposes. The time of the business trip is also indicated, for example, the start of departure is on the 10th of January, and the end is on the 20th of January.

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How is payment made on business trips?

Compensation payments for travel expenses to and from the business trip, including payment of booking expenses, are made in the amount of the amount actually spent for travel to and from the destination.

Accordingly, to calculate fees, fees for using a license to engage in certain types of activities, fees for the use of wildlife and state fees for 2021, the following MCI amount is applied:

if paid before April 1, 2021 - MCI valid as of January 1, 2020 (2651 tenge);
when paid on April 1, 2021 and after - MCI valid as of April 1, 2021 (2778 tenge).

Along with the limitation on the amount of daily allowance, part two of subparagraph 4) of paragraph 3 of Article 155 of the Tax Code of the Republic of Kazakhstan regulates that if an employee is on a business trip for more than forty calendar days, then daily allowance in any amount paid over the specified period is subject to: individual income and social tax, as well as social and pension contributions.

Therefore, both for business trips on which the employee went before April 2021, and for other business trips until the end of the year, the MCI value of 2,651 tenge must be used when calculating.

This resolution comes into effect upon the expiration of ten calendar days after the day of its first official publication. In this case, travel expenses from the place of work to the place of departure (departure) and back within the state upon invitation are carried out at the expense of the inviting party.

Daily allowances within the limits of the standard are exempt from personal income tax and contributions, and personal income tax and contributions must be charged on the excess amount.

This is directly stated in paragraph 11 of the Business Travel Regulations. But many organizations and entrepreneurs still pay daily allowances even for one-day business trips. Is it necessary to pay personal income tax and contributions on them?\n\r\n\r\n\nThe Russian Ministry of Finance believes that everything depends on the availability of supporting documents.

And in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 11, 2012 No. 4357/12 (see “SAC: payments in lieu of daily allowances for one-day business trips are not subject to personal income tax”).\n\r\n\r\nThe procedure for paying travel allowances and reporting on them\r \n\r\n\nMoney for a business trip is given to the employee before the start of the business trip at the cash desk, or transferred to the card.

This Regulation is introduced in order to regulate relations arising when providing guarantees to posted workers: payment of daily allowances, reimbursement of expenses associated with travel and rental of living quarters, preservation of wages for the duration of the employee’s business trip and position.

On the day of crossing the Kazakh border, daily allowances are paid in the amount established for the day of travel abroad.

In addition, the government will move to maximum self-sufficiency of individual entities of the quasi-public sector and develop realistic infrastructure plans in all sectors, taking into account the task of completing the projects started.

When traveling to several localities, the number of days spent in each locality is indicated; — the type of transport for which travel expenses are reimbursed, indicating the route.”; and exclude; stated as follows: “8.

Polet LLC sent its employee A.P. Vasilyev. on a business trip to Kazakhstan. The company has approved the Regulations on Business Travel, which states: “business trip to Kazakhstan - daily allowance (2019) is set at 3,000 rubles for each day of stay abroad.” In Kazakhstan Vasiliev A.P. stayed 2 days.

The practice of compensating travel expenses incurred by an employee in 2021 remains in effect.

Daily allowance is compensation to an employee for expenses when living outside his permanent place of residence (Article 168 of the Labor Code of the Russian Federation). The organization has the right to set any amount of daily allowance.

What are the consequences for an individual of non-payment of taxes?

From the travel documents it follows that on May 17 the employee left Moscow by train at 19:20. The train arrived at the border with Kazakhstan (Petukhovo station) on May 19 at 09:00. This means that the dates May 17 and May 18 are considered days spent in Russia.

The trip lasts one day. According to paragraph 11 of Government Decree No. 749, daily trips and other guarantees are not provided for one-day trips. But the employer has the right to write off expenses that are documented and justified (Letter of the Ministry of Finance of Russia dated July 16, 2015 No. 03-03-07/40892).

Thus, when filling out an advance report, expenses for renting housing and travel should be reflected in the “Payment” tab according to receipt documents, daily allowances should be reflected in the “Other” tab.

The minimum wage will remain the same - 42,500 tenge (just over 100 dollars. Hereinafter, calculations were made at the rate of 420 tenge per dollar).

business trips within the Republic of Kazakhstan in 2021

Total days on a business trip: 2 days in Russia (10/18/2018, 10/23/2018), 3 days abroad (10/19/2018, 10/21/2018, 10/22/2018).

Government of the Republic of Kazakhstan dated November 29, 2010 No. 1273 “On amendments to the Decree of the Government of the Republic of Kazakhstan dated February 6, 2008 No. 108” (SAPP of the Republic of Kazakhstan, 2011, No. 3-4, Art. 44).

These Rules for reimbursement of expenses for business trips at the expense of budgetary funds, including to foreign countries (hereinafter referred to as the Rules) determine the procedure for reimbursement of expenses at the expense of budgetary funds for business trips within the Republic of Kazakhstan and foreign countries.

Rules for posting workers

In case of untimely arrival or departure of a train, bus or other vehicle, the carrier, at the request of the passenger, issues him a document indicating the delay of the train, bus or other vehicle.

The Partnership provides for two types of business trips for employees: business trips, including image trips, and business trips for training and advanced training.

There are no requirements for the preparation of orders and other documents for a business trip in the regulations. The organization has the right to use Form No. T-9 or T-9a to issue an order if several people are sent on business. You can also use your own document - independently developed and approved. These amounts can be stipulated in the local “Regulations on business trips”, or in a separate order from the manager establishing daily allowances for trips within Russia and to foreign countries, or in an employment contract.

The amount of travel allowances has been changed in Kazakhstan

In accordance with the Labor Code of the Republic of Kazakhstan dated November 23, 2015, the Government of the Republic of Kazakhstan DECIDES: 1. Approve the attached Rules for reimbursement of expenses for business trips at the expense of budgetary funds, including to foreign countries. 2.

Please provide clarification: An employee from a business trip brought a paper invoice from an individual entrepreneur, turnover excluding VAT, amount 30 thousand tenge. Rational use of the time of an employee sent on a business trip for a short duration (no need to prepare documents for accommodation);3. Minimizing financial violations on the part of the employer when reimbursing travel expenses to employees;4.

Typical violations

When sending employees on business trips, employers make a fairly wide range of mistakes, ranging from incorrect registration to incorrect reimbursement of expenses.

Some employers:

send employees on official trips who are prohibited from being sent there;
they do not inform the employee of the right to refuse a business trip when, by virtue of the Labor Code of the Russian Federation, they were obliged to do so;
require the employee, during a business trip, to perform duties not provided for in the employment contract;
do not reflect the business trip on the timesheet;
they do not issue an order to send you on a business trip.

For example, the Voronezh Regional Court considered a case based on the complaint of Beta Link CJSC against the decision of the state labor inspector, who found the director of the CJSC guilty of violating Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation and imposed an administrative fine in the amount of 3,000 rubles. Among the violations identified during the inspection activities was incorrect registration of business trips; in particular, business trips were not documented by order, as required by labor legislation. The director of the company could not refute the facts recorded by the inspector in the protocol. In this regard, the decision of the GIT inspector was recognized as legal and justified (Decision of the Voronezh Regional Court dated 02/03/2009 in case No. 77-9AP).