of November 16, 2009 No. HK-21-52/11389
Relatively about modification and amendments of registers of invoices.
The register of invoices on the realized goods, works, services is appendix 300.07 to the declaration on the VAT and is intended for detailed reflection of information about the invoices who are written out in the accounting period on the realized goods, works, services. The register of invoices (documents for release of goods from gosmatrezerv) on goods purchased, works, services is appendix 300.08 to the declaration on the VAT and is intended for reflection of information about invoices (documents for release of goods from the state material reserve) on the goods, works, services acquired in the territory of the Republic of Kazakhstan.
Modification and amendments in Registers 300.07 and 300.08 is made taking into account the following:
2) in the Section «General Information about the Payer of the VAT» of the Register registration taxpayer number, individual identification (business and identification) number (are specified in case of its availability) and tax period for which changes and additions are made;
3) in the Section «VAT Amount on the Realized Goods, Works, Services», «VAT Amount on Goods Purchased, Works, Services» only those numbers of lines to which change and addition is made are specified;
4) in case of need error corrections only in columns B, C, D, E in the specified graphs are specified the correct details. At the same time regardless of the fact that the mistake is made in one of the specified columns details of all columns B, C, D, E are reflected. In this case page 2 of the Register is not filled in;
5) in case of modification in column F, G, H of the Register for the purpose of correction of mistake need to be specified the amount of the revealed difference in comparison with earlier reflected amounts. At the same time details of columns B, C, D, E, and in columns F, G, H - the amount of the revealed difference are surely specified.
In case of modification, the values of columns F, G, H directed to reduction, the amount of the revealed difference is specified with minus sign. In this case the amount of the revealed difference shall not exceed earlier reflected amount;
6) in case of need removals of invoices are specified details of columns B, C, D, E, and in columns F, G, H earlier reflected amounts with minus sign are specified;
7) in case of amendment of the Register for tax period in the new lines the line number, following the last line number of earlier provided Register for the period to which additions are made is specified.
At the same time, if the first additional declaration after submission of the next declaration is submitted, then in case of amendment of the Register the line number, following the last line of the Register to the next declaration is specified.
If the additional declaration to the next declaration to which additional declarations were already represented is submitted, then in case of amendment of the Register the line number, following the last line of the Register provided to the last additional declaration is specified.
It is necessary to be guided by this explanation in case of submission of the declaration on the VAT for tax periods till 01.01.2010.
Goes for management in work and bringing to data of taxpayers.
Vice-chairman of the Tax Committee
Ministries of Finance of the Republic of Kazakhstan of T. Botakanov
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