ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 19, 2018 No. 388

About approval of forms of tax registers and rules of their creation

According to the subitem 2) Item 2, subitems 1), 2), 3), 4), 6), 8), 9), 10), 11), 12), 13) and 14) Item 4, subitems 1), 2), 3) and 4) Item 5, subitems 1) and 2) Item 6, subitems 1), 2) and 3) Item 10 of article 215 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve:

1) form of the tax register on application of investment tax preferences according to appendix 1 to this order;

2) form of the tax register by determination of cost balances of groups (subgroups) of the fixed assets and the subsequent expenses on the fixed assets according to appendix 2 to this order;

3) form of the tax register on derivative financial instruments according to appendix 3 to this order;

4) form of the tax register on the amounts of management and all-administrative expenses of legal nonresident person carried on deductions by its permanent organization in the Republic of Kazakhstan according to appendix 4 to this order;

5) form of the tax register on accounting of reduction in financial accounting of the size of the requirement to the debtor in the form of unpaid overdue loan (loan) and remuneration on it, accounts receivable by documentary calculations and guarantees according to appendix 5 to this order;

Form of the tax register on accounting of reduction of the size of the requirement to the debtor in connection with forgiveness of bad debt on the credit (I will occupy) 6) also to remuneration on it according to appendix 6 to this order;

7) form of the tax register on services of tour operator - by outbound and entrance tourism according to appendix 7 to this order;

8) form of the tax register on turnover in the form of remaining balance of goods for the purposes of calculation of the value added tax according to appendix 8 to this order;

9) form of the tax register on the value added tax carried in offsetting on remaining balance of goods according to appendix 9 to this order;

10) form of the tax register on accounting of purchase at person who is engaged in personal subsidiary farm, agricultural products procurement organization in the sphere of agro-industrial complex, the agricultural cooperative and (or) the legal entity performing conversion of agricultural raw materials, and its realization according to appendix 10 to this order;

11) form of the tax register on accounting of realization by agricultural cooperative to the members of goods, and also representation of such goods in use, trust management, lease, on accomplishment (rendering) for members of agricultural cooperative of works (services) according to appendix 11 to this order;

12) form of the tax register on accounting of the income including received by non-cash payments according to appendix 12 to this order;

13) form of the tax register on accounting of goods purchased, works and services according to appendix 13 to this order;

14) form of the tax register on accounting of subjects to taxation by the individual income tax from the income of physical persons, taxable at payment source, and also the social tax and social payments according to appendix 14 to this order;

15) form of the tax register on accounting of the tax liabilities on payment for issues to the environment and payment for use of water resources of superficial sources according to appendix 15 to this order;

16) form of the tax register of obtaining by physical persons and legal entities and (or) structural divisions of the legal entity of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons according to appendix 16 to this order;

17) form of the tax register of the money received by physical persons and legal entities and (or) structural divisions of the legal entity and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons according to appendix 17 to this order;

18) form of the tax register of expenditure physical persons and legal entities and (or) structural divisions of the legal entity of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons according to appendix 18 to this order;

19) form of the tax register for the individual entrepreneurs applying special tax regime with use of the fixed deduction on stock accounting according to appendix 19 to this order;

20) form of the tax register for the individual entrepreneurs applying special tax regime with use of the fixed deduction on accounting of the income according to appendix 20 to this order;

21) form of the tax register on accounting of the income from occupation private practice according to appendix 21 to this order;

22) form of the tax register according to the expense accounting of person who is engaged in private practice according to appendix 22 to this order;

23) Rules of creation of forms of tax registers (further - Rules) according to appendix 23 to this order.

2. Declare invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 24 to this order.

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on the Internet - resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication, except for subitems 21) and 22) of Item 1 and Chapters 22 and 23 of Rules which become effective since January 1, 2020.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 388

form

The tax register on application of investment tax preferences

1. IIN/BIN ___________________________________________

______________________________________________________

2. First name, middle initial, last name (in case of its availability) or the name of the taxpayer

_______________________________________________________

________________________________________________________

________________________________________________________

3. Tax период:______________________________________

_________________________________________________________

Deductions on investment tax preferences

							(tenge)
№	Name of subject to preference (fixed asset)	Date of commissioning of fixed asset (in case of its availability)	Number and date of the contract (in case of its availability)	The periods for which preferences are provided	The project cost of preference (fixed asset), and (or) expenses on reconstruction, upgrade which are subject to reference on deductions	The project cost of preference (fixed asset), and (or) expenses on reconstruction, upgrade carried on deductions in tax period		Residual cost of subject to preference (fixed asset), and (or) expenses on reconstruction, upgrade (column 6 – the column 7)
1	2	3	4	5	6	7		8
Total (the line is filled only on form result)

________________________________________________________________________________

(First name, middle initial, last name (in case of its availability), the signature of the head (taxpayer),

seal (in case of its availability, except for the legal entities belonging to subjects of private entrepreneurship)

________________________________________________________________________________

                  (First name, middle initial, last name (in case of its availability), the signature of the chief accountant)

________________________________________________________________________________

(First name, middle initial, last name (in case of its availability), the signature of person responsible for creation of the tax register)

________________________________________________________________________________

                           (Date of creation of the tax register)

Note:

disaggregation of abbreviations:

IIN - individual identification number;

BIN - business and identification number;

First name, middle initial, last name - surname, name, middle name (in case of its availability).

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 388

form

The tax register by determination of cost balances of groups (subgroups) of the fixed assets and the subsequent expenses on the fixed assets

1. ИИН/БИН_______________________________________________________________

2. First name, middle initial, last name (in case of its availability) or the name of the taxpayer ________________

________________________________________________________________________________

3. Tax period: _____________________________________________________________

The depreciation charges and other deductions on the fixed assets

			(tenge)
№	Name of cost indicators and deductions	Buildings, constructions (except for oil, gas wells and transfer devices)		The remained groups of the fixed assets	In total on the fixed assets
1	2	3		4	5
1	Cost balance of subgroups (groups) for the beginning of tax period
2	The cost of the arrived fixed assets of subgroups (groups)
3	The cost of the disposed fixed assets of subgroups (groups)
4	Subsequent expenses attributable to deductions
5	Subsequent expenses attributable to increase in cost balance of subgroups (groups)
6	Cost balance of subgroups (groups) for the end of tax period
7	Depreciation charges
8	The size of cost group balance sheet (II, III, IV) in case of disposal of all fixed assets
9	Size of cost balance of subgroups (group) less than 300 monthly settlement indicators
10	Cost balance of subgroups (groups) for the end of tax period taking into account adjustments

Disaggregation of the depreciation charges and other deductions on the fixed assets

						(tenge)
№	Code of the fixed assets according to RK KOF Group	group No.	Limit rate of the depreciation charges (%)	The applied depreciation charge rate (%)	Cost balances of subgroups (groups) for the beginning of tax period		The cost of the arrived fixed assets of subgroup (group)	The cost of the disposed fixed assets of subgroup (group)
1	2	3	4	5	6		7	8
Buildings, structures (except for oil, gas wells and transfer devices)
TOTAL (the line is filled only on form result):
The remained groups of the fixed assets
TOTAL (the line is filled only on form result):

Continuation of the table

Subsequent expenses attributable to deductions	Subsequent expenses attributable to increase in cost balance of subgroup (group)	Cost balances of subgroups (groups) for the end of tax period	Depreciation charges	The size of cost group balance sheet (II, III, IV) in case of disposal of all fixed assets	Size of cost balance of subgroups (groups) less than 300 monthly settlement indicators	Cost balances of subgroups (groups) for the end of tax period taking into account adjustments
9	10	11	12	13	14	15

 

Buildings, structures (except for oil, gas wells and transfer devices)

The remained groups of the fixed assets

The depreciation charges on the fixed assets for the first time put into operation in the territory of the Republic of Kazakhstan

							(tenge)
№	Code of the fixed assets according to RK KOF Group	Date of input	group No.	Limit rate of the depreciation charges, (%)	The applied depreciation charge rate, (%)	Double depreciation charge rate, (%)		The amount of the arrived fixed assets	The depreciation charges which are deductible within double depreciation rate	Residual cost of the fixed assets	Date of disposal of the fixed asset
1	2	3	4	5	6	7		8	9	10	11
TOTAL (the line is filled only on form result):

________________________________________________________________________________

 (First name, middle initial, last name (in case of its availability), the signature of the head (taxpayer), seal

(in case of its availability, except for the legal entities belonging to subjects of private entrepreneurship)

________________________________________________________________________________

            (First name, middle initial, last name (in case of its availability), the signature of the chief accountant)

________________________________________________________________________________

(First name, middle initial, last name (in case of its availability), the signature of person responsible for creation of the tax register)

________________________________________________________________________________

                         (Date of creation of the tax register)

Note:

disaggregation of abbreviations:

IIN - individual identification number;

BIN - business - identification number;

First name, middle initial, last name - surname, name, middle name (in case of its availability);

RK KOF Group - State qualifier of the Republic of Kazakhstan Qualifier of fixed assets.

Appendix 3

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 388

form

The tax register on derivative financial instruments

1. IIN/BIN _____________________________________________________________

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