According to Article 107 of the Civil Code of the Republic of Kazakhstan, the foundation recognizes a non-profit non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational and other socially useful purposes.

The fund is a legal entity, represented in civil circulation by the fund’s bodies, has its own balance sheet and bank account.

The property transferred to the fund by its founders is the property of the foundation.

The founders of the fund do not have property rights to the assets of the fund.

The financial source of the fund is money, as well as other property of the founders, sponsorship, voluntary donations and other legal receipts.

The procedure for managing the fund and the procedure for the formation of its bodies are determined by its charter, approved by the founders.

The foundation’s charter, in addition to the information contained in paragraph 5 of Article 41 of this Code, shall contain instructions on the bodies of the fund, the procedure for the appointment of officials of the fund and their release, and the fate of the assets of the fund in the event of its liquidation.

The Fund is required to publish annual reports on the use of its property in official print media.

According to paragraph 1 of Article 134 of the Tax Code for the purposes of the Code, a non-commercial organization is recognized as an organization registered in the form established by the civil legislation of the Republic of Kazakhstan for a non-profit organization, with the exception of joint-stock companies, institutions and consumer cooperatives, except cooperatives of apartment owners (premises) interests and meets the following conditions:

1) does not have the objective of deriving income as such;

2) does not distribute the received net income or property between the participants.

Paragraph 2 of Article 134 of the Tax Code establishes that the income of a non-profit organization under a contract for the implementation of the state social order, in the form of interest on deposits, grants, admission and membership fees, contributions from condominium participants, charitable and sponsorship assistance, gratuitously received property, deductions and donations for Free of charge is not subject to taxation, provided that the conditions specified in paragraph 1 of this article are observed.

That is, non-profit organizations that meet the above conditions have preferential taxation for CIT.

The provisions of this article do not apply to non-profit organizations that are recognized:

1) by autonomous educational organizations in accordance with Article 135-1 of the Code;

2) organizations that carry out activities in the social sphere in accordance with Article 135 of the Code.

The CIT declaration for non-profit organizations is submitted in 130.00 form no later than March 31 of the year following the reporting tax period.

In the event of non-observance of the conditions specified in clause 1 of Article 134 of the Tax Code, incomes of a non-commercial organization are subject to taxation in accordance with the generally established procedure and shall hand over the CIT declaration form 100.00.

Incomes that are not specified in clause 2 of Article 134 of the Code are subject to taxation in accordance with the generally established procedure (Clause 4 of Article 134) with the provision of a declaration on CIT of Form 100.00. CPN in the presence of taxable income is paid to the budget at a rate of 20 percent (art.147 TC). The order of taxation is regulated by Articles 81-149 of the Tax Code of the Republic of Kazakhstan.

The rules for drawing up tax returns (declarations) for corporate income tax (form 100.00) for 2015. approved by an order of December 25, 2014. No. 587, changes were made by the order of 28.04.2015. No. 290.

At the same time, a non-commercial organization is required to keep separate records on income exempt from taxation in accordance with Article 134 of the Code, and income subject to taxation in accordance with the generally established procedure.
In the presence of objects of taxation on property (real estate) tax, land tax (land), non-profit organizations also submit a calculation of current payments for property tax and land tax in the form 701.01 no later than February 15 of the current period and an annual declaration in the form 700.00 no later than March 31 the year following the reporting tax period.

The taxation procedure for property tax is regulated by Articles 394-402 of the Tax Code, the property tax rate for non-profit organizations that meet the requirements of Article 134 of the Code is 0.1 percent of the tax base.

The taxation procedure for land tax is regulated by articles 372-390 of the Tax Code. Rates are differentiated, are specified in articles 381, 383 of the Tax Code.

The taxation procedure for the transport tax is specified in articles 365-369 of the Tax Code.

The rules for drawing up the tax reporting (calculation) of current payments for land tax and property tax (Form 701.01) for 2015 are approved by an order of December 25, 2014. No. 587, changes were made by the order of 28.04.2015. No. 290.

CPN
In accordance with paragraph 9 of Article 115 of the Tax Code of the Republic of Kazakhstan, the value of property transferred by the taxpayer on a gratuitous basis is not subject to deduction, unless otherwise provided by this Code.
That is, the company does not have the right to attribute the value of a gift item to a deduction.
VAT
According to Article 231 of the Tax Code of the Republic of Kazakhstan, a free transfer of goods relates to taxable turnover.
In accordance with Article 238 of the Tax Code for the free transfer of goods, as well as in cases provided for by paragraph 2 of Article 230 of this Code, the amount of taxable turnover is determined on the basis of the price level established
as of the date of the sale of sales, without including VAT in them, but not below their book value.
At the same time, according to Article 256 of the Tax Code of the Republic of Kazakhstan, unless otherwise provided by this chapter, in determining the amount of tax payable to the budget, the recipient of goods, works, services that is a payer of value added tax in accordance with subparagraph 1) of paragraph 1 of Article 228 of this Code , has the right to offset amounts of value added tax payable for goods received, including fixed assets, intangible and biological assets, investments in real estate, works and services if they are used or will be used vatsya the purpose of the taxable turnover, as well as if the supplier, which is the payer of value added tax on an invoice is issued, on the taxable turnover issued an invoice or other document submitted in accordance with paragraph 2 of this article.
According to Article 263 of the Tax Code of the Republic of Kazakhstan, the payer of the value-added tax is obliged to issue an invoice to the recipient of the goods, works and services when selling goods, works, services, unless otherwise specified by this article.
That is, to calculate VAT, everything will be standard, c / f is issued in the generally established order, VAT is charged, only in the line with a gift item in the name can be written without permission.
According to the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, accounting documentation includes primary documents, accounting registers, financial statements and accounting policies. Accounting records are made on the basis of primary documents. Forms and requirements for primary documents used for registration of transactions or events are approved by the authorized body and (or) the National Bank of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan.
According to the Accounting Rules approved by Order No. 241 of March 31, 2015, a sales invoice is used to account for the sale of inventories. Order No. 562 approved a special form 3-2 “Consignment for the release of reserves to the side”
In this way
I consider it necessary to issue an Order / Order to hold a similar “action”.
When purchasing gift items, the amount of VAT can be included in the set-off if the above requirements are met (that is, at the time of transfer, VAT will be charged)
a.Purchasing a gift
Debit 1330Goods / Gift
Debit 1420 VAT in credit
Loan 3310 Settlements with suppliers
b. Gift giving to customers
Debit 7470 Other expenses / No deduction
Credit 1330 Products / Gift
Loan 3130 VAT payable

In 1 С accounting services from individuals under contracts GPC with registration of ATS as follows:
1) The document Receipt of TMZ and services is issued, with the transaction type “Purchase”.
Preliminary it is necessary to fill out the “Counterparty” directory with the data of an individual, without failing to indicate the status of “Person”.
And also create a new directory “Individual” and then indicate its directory “Counterparty”
2) On the basis of the document “Receipts of TMZ and services”, the document “Calculation of taxes upon receipt of assets and services” shall be introduced. In this document, the type of income of an individual for tax purposes is fixed in the “Type of calculation” field.
The element in the field “Type of calculation” is selected from the plan types of calculation “Types of charges”.
In the item to be selected, you need to set the type of taxation for the relevant articles on the “Accounting” tab. The checkbox “To take into account the IDP” is made.
Next, you need to specify the settlement account 3397 (Other short-term accounts payable) or 3310 (Short-term debt to suppliers and contractors) on the “Accounting accounts” tab. Next, click on the “Calculate” button.
The program will automatically calculate the amount of the PIT.
Conduct a document.
1) Based on the document “Calculation of taxes on the receipt of assets and services,” a document is made that reflects payment to the supplier. The document is formed with the operation type “Settlements on income from one-time payments with counterparties”, taking into account the amounts of withheld tax.
2) Form the SALT on account 3397 (3310) by selecting the desired counterparty.
This procedure, if the services are formalized by the Act of rendered services.
2. If an individual does not provide an “Act of Completed Work”, then the transaction of mutual settlements with an individual is changed only in point 1 of the actions described above.
You do not need to create a document “Receipt of TMZ and Services”. Simply create a manual operation Дт 7210 КТ 3397 (3310). To create a manual operation, go to the Operations / Transaction (Accounting and Tax Accounting) menu. Calculation and retention of the PIT: Go to the menu “Purchase” / “Calculate taxes on receipt of assets and services” Fill out the document and click the calculate button. Then draw the document.

To reflect the currency transactions in 1С, first of all, the market exchange rates are introduced into the currency directory at the date of the transaction.
Acquisition of currency:
1. The document “Payment order outgoing” -select “Other write-off of non-cash funds”. Bank account – select the account in tenge, from which the amount of tenge for currency purchase is written off, specify the amount of write-off according to the bank statement, establish account 1022 “Currency conversion”, counterparty “Bank”, cash flow item “Money on the way”. After
conductions will be posted Дт 1022-Кт 1030 “Tenge”.
2. Document “Payment order incoming” – choose “Acquisition of foreign currency”, bank account- select account in currency $. In the table section, indicate the amount of 99 000.0. In the Payment Decipherment in the “Acquisition rate” cell, establish the rate of the servicing bank, by which the bank purchased the currency, in the “Market rate at the date of currency conversion” cell, set the market rate at the date of acquisition of the currency. Account calculations – account 1022. After the document is posted, the entries are: Дт 1030 “Currency” (the amount of 99 000.0 $ and the equivalent in tenge) – Кт 1022 in tenge. At the same time, there will be a posting on the other
income or expense: Дт 7470 – Кт 1022 or Дт 1022-Кт 6280 for the amount of difference from the application of two rates. Account 1022 must be “closed”. The currency was bought.
When selling currency:
1. Document “Payment order outgoing” – choose “Other write-off of non-cash funds”. Bank account – select an account in the currency $ from which the currency is debited. In the table section, indicate the amount of 25 000.0.
Account calculations – account 1022. After the document is generated, the posting:
Дт 1022 in tenge – Кт 1030 “Currency” (the sum of 25 000,0 $ and the equivalent in tenge.
2. The document “Payment order incoming” – select “Proceeds from the sale of foreign currency”, bank account – select the account in tenge. Payer-Bank. In the table section, indicate the amount of tenge received by the settlement account from the sale of the currency at the rate of the bank according to the bank statement. In the Payment Decipherment in the “Agreement” cell, choose (in the absence of – establish in the Directory) an agreement with the bank in the currency $.
In the “Currency amount” cell, specify $ 25,000.0, while the “Sales rate” cell automatically sets the rate. In the box “Market rate at the date of currency conversion” set the market rate at the date of sale of the currency. Account calculations – account 1022 (default). After the document is posted, the following transactions are generated:
Дт 1030 “Tenge” – Кт 1022 in tenge. At the same time, there will be a posting for other incomes or expenses: Дт 7470 – Кт 1022 or Дт 1022-Кт 6280 for the amount of difference from the application of two courses. Account 1022 must be “closed”. The currency was sold, the amount of tenge was accrued to the account in tenge according to the bank statement.