Article 17-2. The procedure for determining the profitability of the Transfer Pricing Law
1. Gross cost return is defined as the ratio of gross profit from sales of goods (works, services) to the cost of goods (works, services) sold.
2. Gross return on sales is defined as the ratio of gross profit from sales of goods (works, services) to revenue from sales of goods (works, services) excluding excise taxes and value added tax.
3. The operating cost margin is defined as the ratio of the amount of operating profit from the sale of goods (works, services) to the amount of the cost of goods sold (works, services) and commercial and administrative expenses related to the sale of goods (works, services).
4. Operating return on sales is defined as the ratio of the amount of operating profit from sales of goods (works, services) to revenue from sales of goods (works, services) excluding excise taxes and value added tax.
5. The operating return on assets is defined as the ratio of the amount of operating profit from sales of goods (works, services) to the current market value of the assets used or, in the absence of information about the current market value of the assets used, to the value of assets according to accounting (financial) statements.
The Law of the Republic of Kazakhstan dated July 5, 2008 No. 67-IV.
President
Republic of Kazakhstan
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