Continuation of the case

Finally, completely disappointed Tacro would like to make a contract with Yelnar (physical person). Yelnar is to make the installation of the heating system within a month. Tacro also provided Yelnar with (1) free transportation from his place to their office and back (worth 20,000 a month) & (2) free lunches (worth 30 000 a month).

Question #17 (1%)

Who has an obligation to pay personal income tax (PIT) of Yelnar if this contract is regulated:

(1) by Civil Law? (0.5%)

1. Yelnar

2. Tacro

(2) Labor Law? (0.5%)

1. Yelnar

2. Tacro

Question #19 (0.5%)

What articles of the Tax Code regulate previous Question?

Art.1 ____________ (0.25%)

Art. 2 ___________ (0.25%)

Question #20 (1%)

What is the duration (длительность) of the tax period if the contract is regulated:

1. Labor law _____________ (0.5%)

2. Civil law ______________ (0.5%)

Question #21 (3%)

How much is Yelnar’ PIT if the contract is regulated by:

1. Civil Law: _______________ (calculate yourself) (1.5%)

2. Labor Law: _______________ (calculate yourself) (1.5%)

New Case

Oleg would like to sell his house. He made such advertising in the newspaper:

“House (photo; 100 square meters with adjacent 0.2 hectares of land). Location (38 Luganskogo street). Price: KZT 70 mln. Perfect location! Magnificent house! First to come, first to get the house.”

Ruslan read the advertising. He came first to Oleg, and left 2 mln. of advanced payment. They did not make any written document regarding advanced payment. They were to close the deal in three days, Ruslan needed to collect necessary amount of money.

Two days later, Sabina came to Oleg and offered him 100 mln. for the house. Oleg agreed immediately. The same evening, he called Ruslan and said that he changed his mind.

Let’s assume that real estate transactions do not require notarized form.

Question #22

Ruslan brings action to the court to recognize the deal (признать сделку). Is there a contract between Oleg & Ruslan?

1. Yes, as Oleg accepted offer of Ruslan.

2. No, as Ruslan did not accept offer of Oleg.

3. No, as Oleg did not accept offer of Ruslan.

4. Yes, as Ruslan accepted offer of Oleg.

Question #23

Do we need written form for the sale of the house?

1. Yes, as the contract was really serious. Art. ____

2. No, oral form is enough as the contract was not made in the course of the business activity. Art. ____

3. No, oral form is enough as the contract was not serious. Art. ____

4. No, oral form is enough as it is a real estate transaction.

5. Yes, as the amount of the contract exceeded KZT 141 300. Art. ____

6. Yes, as the amount of the contract exceeded KZT 150 000. Art. ____

7. Yes, as the amount of the contract exceeded KZT 151 300. Art. ____

8. Yes, as the amount of the contract exceeded KZT 161 300. Art. ____

Question #24

Let’s assume that we need written form of contract here? What are the consequences of non-observance (несоблюдения) of the written form?

1. There is no contract. Art. ____

2. There is contract however Ruslan cannot use testimonies (свидетельские показания) to prove it. Art. ____

3. There is contract, and Ruslan can use testimonies (свидетельские показания) to prove it. Art. ____

4. There is contract; however they would need to make it in written form. Art. ____