Form 910 Declaration: What Is It and How to Submit It?

Individual entrepreneurs and partnerships operating under a simplified system in 2024 must submit Form 910 to regulatory authorities. This declaration contains data on income, taxes paid (including Personal Income Tax and social tax, totaling 3% of income), deductions made for oneself and employees. The form allows reporting these parameters for each month of the half-year.

Who Needs to Submit Tax Reporting Form 910 in 2024?

The declaration is submitted by individual entrepreneurs and limited liability partnerships (LLPs) that simultaneously meet the following criteria:

• The number of employees does not exceed 30.
• Income for six months is less than 24,038 MCI (Monthly Calculation Index), which in 2024 is less than 88,748,296 tenge for cash payments, and less than 70,048 MCI, equivalent to 258,617,216 tenge for non-cash payments through the ICS (Integrated Customs System).
• The company has no branches.
• The participation share of other legal entities is up to 25%.

Please note that if an individual entrepreneur or LLP does not meet at least one of the listed criteria, they cannot operate under the simplified system (only the general tax regime is applicable), and therefore, they do not fill out Form 910.

It should also be remembered that the report on Form 910 is not suitable for companies engaged in certain areas (e.g., fuel trade, subsoil use, consultancy services, gambling business). As per the country's tax code, they are not allowed to use the simplified tax regime.

Form 910 Submission Deadlines

The declaration is submitted twice a year, i.e., for each half-year. Form 910 for the first half of 2024 must be submitted between July 1 and August 15 (taxes are paid by August 25, 2024), and for the second half-year – from January 1 to February 15, 2025 (taxes are paid by February 25).

If the established deadlines are not met, the entrepreneur faces penalties. If the businessman misses the deadlines for the first time, he is only given a warning. However, if the violation recurs within a year, a fine is imposed. The amount of the fine depends on the scale of the business and the area of activity. For example, individuals are fined 15 MCI, while NGOs, lawyers, and notaries are fined 30 MCI.

How to Submit the Declaration?

There are several ways to submit the form to the State Revenue Committee, allowing the entrepreneur to choose the most suitable option:

• In-person in paper form: In this case, the businessman needs to contact the tax authority at the place of registration.
• Through the IS SONO system: This tax reporting processing system allows you to download the necessary forms, fill them out, and send them online or print them and submit them to the tax office.
• Through the State Revenue portal Kgd.gov.kz: In this case, Form 910 must be completed and submitted in the taxpayer's cabinet.
• Through automated services (moyuchet.kz, mybuh.kz, etc.).

Of course, the simplest and most convenient way of reporting in 2024 is to fill out Form 910 online. First, you don't need special accounting knowledge. All fields of the declaration are labeled, contain explanations and links to the tax code – you just need to enter the corresponding values. Second, the proposed declarations are always up to date: they are promptly updated, and all necessary changes are made. Third, the tax calculation for Form 910 in 2024 is done online automatically – there is a built-in calculator. This automated approach eliminates the possibility of error.

In addition, in online mode, you can resolve various non-standard situations. For example, if the entrepreneur had no income for the reporting period, he will still have to submit Form 910, but it will be a zero report. Keep in mind that the absence of income does not exempt you from mandatory health insurance payments.

For instance, in the taxpayer's cabinet, you can withdraw the declaration on Form 910. This measure is used if the entrepreneur finds an error in the form (corrections in the document are not provided) or submits a liquidation report and then decides to resume activity.

Procedure and Rules for Filling Out Form 910

The procedure for working with the declaration is regulated by its structure. Thus, the entrepreneur will have to fill out several sections: social calculations, Personal Income Tax, stocks, etc.

There are several nuances in the filling rules – consider a few examples:

• Income received in a non-cash way (line 910.00.001 A) is divided into two groups. The first group is the money transferred using ICS. The second group is the money received through payments on websites. These amounts are indicated in different lines (I and II, respectively).
• In line 910.00.003, you need to enter the average number of employees. Calculations are made as follows: the number of employees is summed up for each month, and then the result is divided by 6. Similarly, the average number of employees who are pensioners is calculated (line 910.00.003 A).
• Line 910.00.006 is filled in by those entrepreneurs whose employees receive a salary of at least 23 times (for individual entrepreneurs) and at least 29 times (for LLPs) the minimum size of MCI. In such cases, the amount of taxes is adjusted (the adjustment percentage is 1.5%).

The procedure for filling out the Form 910 report seems complicated. However, the problem is easily solved: you need to understand the declaration once. This will allow you to work effectively without fear of making a mistake in tax documents.

This article has been translated from its original language using neural network-based translation technology.