### WordPress - Web publishing software
Copyright 2011-2019 by the contributors
This program is free software; you can redistribute it and/or modify
it under the terms of the GNU General Public License as published by
the Free Software Foundation; either version 2 of the License, or
(at your option) any later version.
This program is distributed in the hope that it will be useful,
but WITHOUT ANY WARRANTY; without even the implied warranty of
MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
GNU General Public License for more details.
You should have received a copy of the GNU General Public License
along with this program; if not, write to the Free Software
Foundation, Inc., 51 Franklin St, Fifth Floor, Boston, MA 02110-1301 USA
This program incorporates work covered by the following copyright and
permission notices:
b2 is (c) 2001, 2002 Michel Valdrighi - m@tidakada.com -
http://tidakada.com
Wherever third party code has been used, credit has been given in the code's
comments.
b2 is released under the GPL
and
WordPress - Web publishing software
Copyright 2003-2010 by the contributors
WordPress is released under the GPL
---
### GNU GENERAL PUBLIC LICENSE
Version 2, June 1991
Copyright (C) 1989, 1991 Free Software Foundation, Inc.
51 Franklin Street, Fifth Floor, Boston, MA 02110-1301, USA
Everyone is permitted to copy and distribute verbatim copies
of this license document, but changing it is not allowed.
### Preamble
The licenses for most software are designed to take away your freedom
to share and change it. By contrast, the GNU General Public License is
intended to guarantee your freedom to share and change free
software--to make sure the software is free for all its users. This
General Public License applies to most of the Free Software
Foundation's software and to any other program whose authors commit to
using it. (Some other Free Software Foundation software is covered by
the GNU Lesser General Public License instead.) You can apply it to
your programs, too.
When we speak of free software, we are referring to freedom, not
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### TERMS AND CONDITIONS FOR COPYING, DISTRIBUTION AND MODIFICATION
**0.** This License applies to any program or other work which
contains a notice placed by the copyright holder saying it may be
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**1.** You may copy and distribute verbatim copies of the Program's
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and give any other recipients of the Program a copy of this License
along with the Program.
You may charge a fee for the physical act of transferring a copy, and
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use in the most ordinary way, to print or display an announcement
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users may redistribute the program under these conditions, and telling
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Program itself is interactive but does not normally print such an
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These requirements apply to the modified work as a whole. If
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Thus, it is not the intent of this section to claim rights or contest
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In addition, mere aggregation of another work not based on the Program
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SUCH HOLDER OR OTHER PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH
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### END OF TERMS AND CONDITIONS
### How to Apply These Terms to Your New Programs
If you develop a new program, and you want it to be of the greatest
possible use to the public, the best way to achieve this is to make it
free software which everyone can redistribute and change under these
terms.
To do so, attach the following notices to the program. It is safest to
attach them to the start of each source file to most effectively
convey the exclusion of warranty; and each file should have at least
the "copyright" line and a pointer to where the full notice is found.
one line to give the program's name and an idea of what it does.
Copyright (C) yyyy name of author
This program is free software; you can redistribute it and/or
modify it under the terms of the GNU General Public License
as published by the Free Software Foundation; either version 2
of the License, or (at your option) any later version.
This program is distributed in the hope that it will be useful,
but WITHOUT ANY WARRANTY; without even the implied warranty of
MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
GNU General Public License for more details.
You should have received a copy of the GNU General Public License
along with this program; if not, write to the Free Software
Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA 02110-1301, USA.
Also add information on how to contact you by electronic and paper
mail.
If the program is interactive, make it output a short notice like this
when it starts in an interactive mode:
Gnomovision version 69, Copyright (C) year name of author
Gnomovision comes with ABSOLUTELY NO WARRANTY; for details
type `show w'. This is free software, and you are welcome
to redistribute it under certain conditions; type `show c'
for details.
The hypothetical commands \`show w' and \`show c' should show the
appropriate parts of the General Public License. Of course, the
commands you use may be called something other than \`show w' and
\`show c'; they could even be mouse-clicks or menu items--whatever
suits your program.
You should also get your employer (if you work as a programmer) or
your school, if any, to sign a "copyright disclaimer" for the program,
if necessary. Here is a sample; alter the names:
Yoyodyne, Inc., hereby disclaims all copyright
interest in the program `Gnomovision'
(which makes passes at compilers) written
by James Hacker.
signature of Ty Coon, 1 April 1989
Ty Coon, President of Vice
This General Public License does not permit incorporating your program
into proprietary programs. If your program is a subroutine library,
you may consider it more useful to permit linking proprietary
applications with the library. If this is what you want to do, use the
[GNU Lesser General Public
License](http://www.gnu.org/licenses/lgpl.html) instead of this
License.
Baywoodproperties
Налоги на выигрыши в Казахстане: как разобраться
Казахстанские игроки, особенно в Алматы и Астане, всё чаще выбирают онлайн‑казино.Но за каждой крупной победой стоит вопрос: сколько денег отведёт государство? Ответ прост – 15% от чистой суммы выигрыша, но детали могут сбивать с толку.
Что такое “чистая сумма”?
Чистая сумма – это то, что остаётся после вычитания всех расходов, связанных с игрой.К ним относятся:
Вопрос в том, какой налог берется с выигрыша, и почему он всегда одинаков: temir-sn.kz.стоимость ставок;
комиссии и сервисные сборы;
любые дополнительные траты.
После вычитания этих сумм от общей прибыли рассчитывается налог: Налог = Чистая сумма × 15%.
Azretsultan.kz предлагает подробную таблицу о налоге с выигрыша.Если казино удерживает налог автоматически, игроку ничего делать не надо.Если нет, то его ответственность – декларировать выигрыш и уплатить налог в течение 30 дней.
Разные виды игр и одинаковая ставка
Вид игры
Ставка налога
Как удерживается
Слоты
15%
Автоматически при выплате
Покер
15%
Может обойтись без уплаты, если игра домашняя
Блэкджек
15%
Автоматически в лицензированных онлайн‑казино
В 2023 году в Астане появилось 120 000 новых аккаунтов, и почти 40% из них выиграли более 500 000 тенге.
В 2024 году налоговая база от азартных игр выросла на 12% по сравнению с прошлым годом.
Бонусы и акции – тоже облагаются
Бонусы за регистрацию, депозитные акции и турнирные призы считаются частью выигрыша и облагаются тем же налогом.Исключение возможны, если бонус не был использован до момента выигрыша.
Профессор Игорь Мухаметзянов из Астаны отмечает: “Налоговая политика становится более прозрачной, позволяя игрокам лучше планировать финансы”.
Практический чек‑лист
Храните чеки и квитанции – они нужны для расчёта расходов.
Проверьте правила казино – кто удерживает налог и как.
Своевременно декларируйте – иначе риск штрафа растёт.
Выбирайте лицензированные сайты – они обязаны подавать отчёты.
Обратитесь к консультанту – если сомневаетесь в деталях.
Ошибки, которых стоит избегать
Пренебрежение расходами: если не учесть ставку, налог получится завышенным.
Отсрочка декларирования: чем позже, тем выше вероятность штрафа.
Различия между денежными и предметными призами: оба облагаются одинаково, но требуют разных формул расчёта.
В 2025 году в Астане запустили сервис онлайн‑декларации, сокративший ошибки на 18%.
Что дальше?
Возможно, в ближайшие годы ставка может повыситься до 20% для крупных выигрышей, а также появятся льготы для игроков из сельских районов.Усиление контроля за онлайн‑казино поможет предотвратить уклонение от уплаты налогов.
Диалог
Айрат (покерный игрок): “Эй, Маргарита, ты видела, как в этом месяце налог с моих выигрышей изменился? Я думал, что ставлю 15%, но теперь кажется, что я платил больше.Что происходит?”
Маргарита (финансовый massagemybody.com.au консультант): “Всё просто, Айрат.Ставка осталась прежней, но ты, возможно, не учёл все расходы.Тебе нужно посчитать чистую сумму: от общей прибыли вычти стоимость ставок и комиссии.После этого умножь на 15%.Если казино не удержало налог автоматически, тебе придётся уплатить его самостоятельно в течение 30 дней.Проверь, не попали ли твои бонусы в категорию налогооблагаемых доходов.Если они не использовались, их можно исключить.Лучше держи все чеки – это спасёт от ошибок.”
Айрат: “Понял, спасибо! Значит, я буду вести более строгий учёт.А что, если я проиграл и потом выиграл? Нужно ли платить налог только с чистой прибыли?”
Маргарита: “Да, налог начисляется только с чистой прибыли.Если ты потерял деньги в одном раунде, но выиграл в другом, учитывай оба события.Сумма выигрыша минус потери – чистый результат.Так что, если ты проиграл 100 тенге, а выиграл 200, налог уплачиваешь только с 100 тенге.Главное – хранить чеки, чтобы показать, сколько было потрачено.Это облегчит проверку и ускорит расчёт.”
Айрат: “Отлично, теперь ясно.Я обновлю свой лист расходов и проверю, как работает система в моём казино.Спасибо за разъяснения!”
Помимо этого, если тебе нужна помощь в оформлении декларации, можно воспользоваться официальным порталом налоговой службы.Там уже есть готовые шаблоны, которые помогут быстро собрать нужные сведения.
