SPECIAL ASPECTS OF INDIRECT TAX COLLECTION ON IMPORTED GOODS
Journal: Science and world (Vol.2, No. 17)Publication Date: 2015-01-28
Authors : Niykanbaeva A.I.; Madieva K.C.; Razlivaeva L.V.; Saduakasova A.B.; Furmanova M.A.;
Page : 23-25
Keywords : Customs Union; tax basis; application and declaration. import; export.;
Abstract
This article aims to examine issues associated with collection of indirect taxes from imports in the Customs Union. Another aspect that this article takes a closer look on is the problem of conforming to the International Financial Reporting Standards and requirements of law regulations of the Republic of Kazakhstan on Accounting and Financial Reporting.
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