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THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 20, 2020 No. 39

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

(as amended on 30-03-2021)

According to Item 2 of article 206 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 enclosed:

1) declaration form on the corporate income tax (form 100.00) according to appendix 1 to this order;

2) rules of creation of tax statements "The declaration on the corporate income tax (form 100.00)" according to appendix 2 to this order;

3) form of calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period before delivery of the declaration (form 101.01) according to appendix 3 to this order;

4) form of calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period after delivery of the declaration (form 101.02) according to appendix 4 to this order;

5) rules of creation of the tax statements "Calculation of the Amount of Advance Payments for the Corporate Income Tax Which Is Subject to Payment for the Period before Delivery of the Declaration", and tax statements "Calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period after delivery of the declaration (form 101.01 - 101.02)" according to appendix 5 to this order;

6) form of calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03) according to appendix 6 to this order;

7) rules of creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03)" according to appendix 7 to this order;

8) form of calculation for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04), according to appendix 8 to this order;

9) rules of creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04)" according to appendix 9 to this order;

10) declaration form on the corporate income tax (form 110.00) according to appendix 10 to this order;

11) rules of creation of tax statements "The declaration on the corporate income tax (form 110.00)" according to appendix 11 to this order;

12) declaration form on the corporate income tax (form 150.00) according to appendix 12 to this order;

13) rules of creation of tax statements "The declaration on the corporate income tax (form 150.00)" according to appendix 13 to this order;

14) declaration form on the corporate income tax (form 180.00) according to appendix 14 to this order;

15) rules of creation of tax statements "The declaration on the corporate income tax (form 180.00)" according to appendix 15 to this order;

16) declaration form on the individual income tax and the social tax (form 200.00) according to appendix 16 to this order;

17) rules of creation of tax statements "The declaration on the individual income tax and the social tax, (form 200.00)" according to appendix 17 to this order;

18) declaration form on the individual income tax (form 220.00) according to appendix 18 to this order;

19) rules of creation of tax statements "The declaration on the individual income tax (form 220.00)" according to appendix 19 to this order;

20) declaration form on the individual income tax and property (form 230.00) according to appendix 20 to this order;

21) rules of creation of tax statements "The declaration on the individual income tax and property (form 230.00)" according to appendix 21 to this order;

22) declaration form on the individual income tax (form 240.00) according to appendix 22 to this order;

23) rules of creation of tax statements "The declaration on the individual income tax (form 240.00)" according to appendix 23 to this order;

24) declaration form on the value added tax (form 300.00) according to appendix 24 to this order;

25) rules of creation of tax statements "The declaration on the value added tax (form 300.00)" according to appendix 25 to this order;

26) the application form about commodity importation and payment of indirect taxes (form 328.00) according to appendix 26 to this order;

27) rules of filling and submission of tax statements "The statement for commodity importation and payment of indirect taxes (form 328.00)" according to appendix 27 to this order;

28) declaration form on excise (form 400.00) according to appendix 28 to this order;

29) rules of creation of tax statements "The declaration on excise (form 400.00)" according to appendix 29 to this order;

30) form of calculation of excise for structural division or the objects connected with the taxation (form 421.00), according to appendix 30 to this order;

31) rules of creation of tax statements "Calculation of excise for structural division or the objects connected with the taxation (form 421.00)" according to appendix 31 to this order;

32) declaration form on royalty, on production bonus, on share of the Republic of Kazakhstan according to the Section of products, on additional payment of the subsoil user performing activities for the agreement (contract) on the Section of products (form 500.00), according to appendix 32 to this order;

33) rules of creation of tax statements "The declaration on royalty, on production bonus, on share of the Republic of Kazakhstan according to the Section of products, on additional payment of the subsoil user performing activities for the agreement (contract) on the Section of products (form 500.00)" according to appendix 33 to this order;

34) declaration form on subscription bonus and bonus of commercial detection (form 510.00) according to appendix 34 to this order;

35) rules of creation of tax statements "The declaration on subscription bonus and bonus of commercial detection (form 510.00)" according to appendix 35 to this order;

36) form of the declaration (calculation) of execution of the tax liability in natural form (form 531.00) according to appendix 36 to this order;

37) rules of creation of tax statements "The declaration (calculation) on execution of the tax liability in natural form (form 531.00)" according to appendix 37 to this order;

38) declaration form on the excess profit tax (form 540.00) according to appendix 38 to this order;

39) rules of creation of tax statements "The declaration on the excess profit tax (form 540.00)" according to appendix 39 to this order;

40) declaration form on payment on compensation of historical costs (form 560.00) according to appendix 40 to this order;

41) rules of creation of tax statements "The declaration on payment on compensation of historical costs (form 560.00)" according to appendix 41 to this order;

42) declaration form on the rent export levy (form 570.00) according to appendix 42 to this order;

43) rules of creation of tax statements "The declaration on the rent export levy (form 570.00)" according to appendix 43 to this order;

44) declaration form on severance tax (form 590.00) according to appendix 44 to this order;

45) rules of creation of tax statements "The declaration on severance tax (form 590.00)" according to appendix 45 to this order;

46) declaration form on the alternative tax on subsurface use (form 600.00) according to appendix 46 to this order;

47) rules of creation of tax statements "The declaration on the alternative tax on subsurface use (form 600.00)" according to appendix 47 to this order;

48) form of calculation of contributions to funds of assistance of employment, compulsory medical insurance, the national social insurance, the state center for pension payment and expels of users of highways (form 641.00) according to appendix 48 to this order;

49) rules of creation of tax statements "Calculation of contributions to funds of assistance of employment, compulsory medical insurance, the national social insurance, the state center for pension payment and expels of users of highways (form 641.00)" according to appendix 49 to this order;

50) declaration form on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 50 to this order;

51) rules of creation of tax statements "The declaration on tax on vehicles, on the land tax and the property tax (form 700.00)" according to appendix 51 to this order;

52) form of calculation of the current tax payments on vehicles (form 701.00) according to appendix 52 to this order;

53) rules of creation of tax statements "Calculation of the current tax payments on vehicles (form 701.00)" according to appendix 53 to this order;

54) form of calculation of the current payments for the land tax and the property tax (form 701.01) according to appendix 54 to this order;

55) rules of creation of tax statements "Calculation of the current payments for the land tax and the property tax (form 701.01)" according to appendix 55 to this order;

56) declaration form on tax on gaming and the fixed tax (form 710.00) according to appendix 56 to this order;

57) rules of creation of tax statements "The declaration on tax on gaming and the fixed tax (form 710.00)" according to appendix 57 to this order;

58) form of calculation of the amounts of the current payments of payment for use of the parcels of land (form 851.00) according to appendix 58 to this order;

59) rules of creation of tax statements "Calculation of the amounts of the current payments of payment for use of the parcels of land (form 851.00)" according to appendix 59 to this order;

60) declaration form on payment for use of water resources of superficial sources (form 860.00) according to appendix 60 to this order;

61) rules of creation of tax statements "The declaration on payment for use of water resources of superficial sources (form 860.00)" according to appendix 61 to this order;

62) declaration form on payment for issues to the environment (form 870.00) according to appendix 62 to this order;

63) rules of creation of tax statements "The declaration on payment for issues to the environment (form 870.00)" according to appendix 63 to this order;

64) form of the register of lease agreements (use) (form 871.00) according to appendix 64 to this order;

65) rules of creation of tax statements "The register of lease agreements (use) (form 871.00)" according to appendix 65 to this order;

66) form of the simplified declaration for subjects of small business (form 910.00) according to appendix 66 to this order;

67) rules of creation of tax statements "The simplified declaration for subjects of small business (form 910.00)" according to appendix 67 to this order;

68) form of calculation of cost of the patent (form 911.00) according to appendix 68 to this order;

69) rules of creation of tax statements "Calculation of cost of the patent (form 911.00)" according to appendix 69 to this order;

70) declaration form for the taxpayers applying special tax regime with use of the fixed deduction (form 912.00), according to appendix 70 to this order;

71) rules of creation of tax statements "The declaration for the taxpayers applying special tax regime with use of the fixed deduction (form 912.00)" according to appendix 71 to this order;

72) declaration form for payers of the single land tax (form 920.00) according to appendix 72 to this order;

73) rules of creation of tax statements "The declaration for payers of the single land tax (form 920.00)" according to appendix 73 to this order;

74) declaration form on the corporate income tax (form 100.00) according to appendix 74 to this order;

75) rules of creation of tax statements "The declaration on the corporate income tax (form 100.00)" according to appendix 75 to this order;

76) declaration form on the corporate income tax (form 180.00) according to appendix 76 to this order;

77) rules of creation of tax statements "The declaration on the corporate income tax (form 180.00)" according to appendix 77 to this order;

78) declaration form on the individual income tax and the social tax (form 200.00) according to appendix 78 to this order;

79) rules of creation of tax statements "The declaration on the individual income tax and the social tax, (form 200.00)" according to appendix 79 to this order;

80) declaration form on the individual income tax (form 220.00) according to appendix 80 to this order;

81) rules of creation of tax statements "The declaration on the individual income tax (form 220.00)" according to appendix 81 to this order;

82) declaration form on the individual income tax (form 240.00) according to appendix 82 to this order;

83) rules of creation of tax statements "The declaration on the individual income tax (form 240.00)" according to appendix 83 to this order;

84) declaration form on the value added tax (form 300.00) according to appendix 84 to this order;

85) rules of creation of tax statements "The declaration on the value added tax (form 300.00)" according to appendix 85 to this order;

86) form of calculation of the current payments for the land tax and the property tax (form 701.01) according to appendix 86 to this order;

87) declaration form on tax on gaming (form 710.00) according to appendix 87 to this order;

88) rules of creation of tax statements "The declaration on tax on gaming (form 710.00)" according to appendix 88 to this order;

89) form of the register of lease agreements (use) (form 871.00) according to appendix 89 to this order;

90) rules of creation of tax statements "The register of lease agreements (use) (form 871.00)" according to appendix 90 to this order;

91) form of the simplified declaration for subjects of small business (form 910.00) according to appendix 91 to this order;

92) rules of creation of tax statements "The simplified declaration for subjects of small business (form 910.00)" according to appendix 92 to this order;

93) form of calculation of cost of the patent (form 911.00) according to appendix 93 to this order;

94) rules of creation of tax statements "Calculation of cost of the patent (form 911.00)" according to appendix 94 to this order;

95) declaration form for the taxpayers applying special tax regime with use of the fixed deduction (form 912.00), according to appendix 95 to this order;

96) rules of creation of tax statements "The declaration for the taxpayers applying special tax regime with use of the fixed deduction (form 912.00)" according to appendix 96 to this order;

97) declaration form for payers of the single land tax (form 920.00) according to appendix 97 to this order;

98) rules of creation of tax statements "The declaration for payers of the single land tax (form 920.00)" according to appendix 98 to this order;

99) declaration form for the taxpayers applying special tax regime of retail tax (form 913.00) according to appendix 99 to this order;

100) rules of creation of tax statements "The declaration for the taxpayers applying special tax regime of retail tax (form 913.00)" according to appendix 100 to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

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

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

3. This order becomes effective since January 1, 2020 and is subject to official publication.

The first Deputy Premier-Ministra of the Republic Kazakhstan - the Minister of Finance

A. Smailov

Appendix 1

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

See Appendix 1 (3.16Mb In original language)

Appendix 2

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

Rules of creation of tax statements (declaration) on the corporate income tax (form 100.00)

Chapter 1. General provisions

1. These rules of creation of tax statements "The declaration on the corporate income tax (form 100.00)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for creation of form of the tax statements "The Declaration on the Corporate Income Tax" (further - the declaration) intended for calculation of the corporate income tax (further - KPN). The declaration is constituted by the legal resident persons, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization, except for:

public institutions;

state educational institutions of secondary education;

the subsoil users who are filling in the declaration in forms 110.00 or 150.00.

2. The declaration consists of the declaration (form 100.00) and appendices to it (forms with 100.01 on 100.12), intended for detailed reflection of information on calculation of the tax liability.

3. When filling the declaration corrections, erasures and blots are not allowed.

4. In the absence of indicators the corresponding cells of the declaration are not filled.

5. Appendices to the declaration are constituted when filling the lines in the declaration requiring disclosure of the corresponding indicators.

6. Appendices to the declaration are not constituted in the absence of the data which are subject to reflection in them.

7. In case of excess of quantity of indicators in the lines which are available on leaf of appendix to the declaration the similar sheet of appendix to the declaration is in addition filled in.

8. In these rules the following arithmetic signs are applied: "+" - plus, "-" - minus, "x" - multiplication, "/" - division, "=" - is equal.

9. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of the declaration.

10. In case of creation of the declaration:

1) on paper - it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

2) on the electronic medium - it is filled according to article 208 of the Tax Code.

11. The declaration is constituted, signed, certified (seal of the cases established by the legislation of the Republic of Kazakhstan or the digital signature) by the taxpayer (tax agent) on paper and (or) electronic media in the Kazakh and (or) Russian languages, according to Item 2 of article 204 of the Tax Code.

12. In case of submission of the declaration:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer (tax agent) with mark of surname, name and middle name (in case of its availability) and the signature of the employee of the body of state revenues which adopted the declaration and impress of a seal (stamp);

2) by mail the registered mail with the notification on paper - the taxpayer (tax agent) receives the notification of post or other organization of communication;

3) electronically, allowing computer information processing - the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of state revenues.

13. In the Sections "General Information about the Taxpayer" of appendices the relevant data reflected in the Section "General Information about the Taxpayer" of the declaration are specified.

14. This form extends to the legal relationship which arose from January 1, 2019 to December 31, 2020.

Chapter 2. The explanation on filling of the declaration (form 100.00)

15. In the Section "General Information about the Taxpayer" the taxpayer specifies the following data:

1) business and identification number (further - BIN) the taxpayer;

2) tax period for which tax statements are submitted (year) - accounting tax period for which the declaration is submitted (it is specified in the Arab figures);

3) the name of the taxpayer - the name of the legal entity according to constituent documents.

In case of execution of the tax liability by the trustee in line the name of legal person trustee according to constituent documents is specified;

4) declaration type:

the corresponding cells are noted taking into account reference of the declaration to the types of tax statements specified in article 206 of the Tax Code;

5) number and date of the notification:

lines are filled in case of representation of the type of the declaration provided by the subitem 4) of Item 3 of article 206 of the Tax Code;

6) separate categories of the taxpayer according to article 40 of the Tax Code.

cells are noted if the taxpayer treats one of the categories specified in the line A or B:

And - the trustee;

In - the founder of trust management;

7) the member of the International financial center "Astana" (further - MFTsA) according to the Constitutional law of the Republic of Kazakhstan of December 7, 2015 "About the International financial center "Astana" (further - the Constitutional law);

8) currency code according to Item 51 of these rules;

9) the provided appendices:

number of the appendix to the declaration provided by the taxpayer is noted;

10) residence sign:

the cell And is noted by the resident taxpayer of the Republic of Kazakhstan;

the cell In is noted by the nonresident taxpayer of the Republic of Kazakhstan;

11) country code of residence and number of tax registration.

It is filled if the declaration is constituted by the nonresident taxpayer of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident according to Item 52 of these rules is specified;

in line B number of tax registration in the country of residence of the nonresident is specified;

12) availability of permanent organization outside the Republic of Kazakhstan.

The cell is noted by the resident of the Republic of Kazakhstan having permanent organization outside the Republic of Kazakhstan.

16. In the Section "Gross annual income":

1) in line 100.00.001 the income amount from realization determined according to article 227 of the Tax Code is specified including:

in line 100.00.001 I the income in remuneration type on the credit (loan, the microcredit), transactions of repo is specified;

in line 100.00.001 II the income in the form of remuneration on cession of property in financial leasing is specified;

in line 100.00.001 III the income in royalty type is specified;

in line 100.00.001 IV the income from leasing of property is specified;

2) in line 100.00.002 the income amount from increase in value determined according to article 228 of the Tax Code taking into account provisions of article 300 of the Tax Code is specified;

3) in line 100.00.003 the income amount from write-off of obligations determined according to article 229 of the Tax Code is specified;

4) in line 100.00.004 the income amount according to doubtful obligations determined according to article 230 of the Tax Code is specified;

5) in line 100.00.005 the income from the insurance, reinsurance organization according to insurance contracts, reinsurance, determined according to article 231 of the Tax Code is specified;

6) in line 100.00.006 the income amount from decrease in the sizes of the created provisions (reserves) determined in compliance sostaty 232 Tax codes is specified. This line includes also line 100.00.006 I:

in line 100.00.006 I the income amount from decrease in the sizes of provisions (reserves) determined according to Item 1 of article 232 of the Tax Code is specified;

7) in line 100.00.007 the income from right to claim concession according to article 233 of the Tax Code determined as the amount of lines 100.00.007 I and 100.00.007 II is specified;

in line 100.00.007 I the income from right to claim concession on the acquired right to claim is specified;

in line 100.00.007 II the income from right to claim concession on the yielded right to claim is specified;

8) in line 100.00.008 the income from disposal of the fixed assets determined according to article 234 of the Tax Code is specified;

9) in line 100.00.009 the received compensation on earlier made deductions determined according to article 237 of the Tax Code are specified;

10) in line 100.00.010 the income in type of the non-paid received property determined according to article 238 of the Tax Code is specified;

11) in line 100.00.011 the income gained in case of operation of objects of the social sphere, determined according to article 239 of the Tax Code is specified;

12) in line 100.00.012 the income (loss), from sale of the company as property complex, determined according to article 240 of the Tax Code is specified;

13) in line 100.00.013 the income of non-profit organization specified in Item 2 of article 289 of the Tax Code is specified;

14) in line 100.00.014 the amount of other incomes of the taxpayer, included in gross annual income according to the Tax code is specified;

15) in line 100.00.015 the total amount of gross annual income determined by addition of lines with 100.00.001 on 100.00.014 is specified.

17. In the Section "Adjustment of Gross Annual Income":

1) in line 100.00.016 the total amount of adjustment of gross annual income according to Item 1 of article 241 of the Tax Code is specified, including:

in line 100.00.016 I dividends are specified if other not stipulated in Item 2 articles 241 of the Tax Code;

in line 100.00.016 II it is specified the dividends paid by joint-stock investment funds of risk investment, to subitem conditions 2) of Item 1 of article 241 of the Tax Code;

in line 100.00.016 III the amount of compulsory calendar, additional and extraordinary contributions of banks received by the organization performing obligatory guaranteeing deposits of physical persons is specified;

in line 100.00.016 IV the amount of the guarantee fees received by Fund of guaranteeing housing construction within the funds allocated for increase in reserve for settlement of warranty cases is specified;

in line 100.00.016 V the amount of compulsory, additional and extraordinary contributions of insurance companies received by Fund of guaranteeing insurance payments is specified;

in line 100.00.016 VI the amount of money received by the organization performing obligatory guaranteeing deposits of physical persons and Fund of guaranteeing insurance payments according to the procedure of satisfaction of their requirements for compensated deposits and the performed warranty and compensation payments is specified;

in line 100.00.016 VII the amount of money received by Fund of guaranteeing housing construction according to the procedure of satisfaction of requirements for payments upon completion of construction of apartment houses (residential buildings) is specified;

in line 100.00.016 VIII the investment revenues gained according to the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan" and directed to individual retirement accounts are specified;

in line 100.00.016 IX it is specified the investment revenues gained according to the Law of the Republic of Kazakhstan of April 25, 2003 "About compulsory social insurance" and directed to increase in assets of the State Social Insurance Fund;

in line 100.00.016 X it is specified the investment revenues gained according to the Law of the Republic of Kazakhstan of November 16, 2015 "About compulsory social medical insurance" (further - the Law on compulsory social medical insurance) and directed to increase in assets of Fund of social medical insurance;

in line 100.00.016 XI the investment revenues gained by joint-stock investment funds from investing activities in compliance the Law of the Republic of Kazakhstan of July 7, 2004 "About investment and venture funds" (further - the Law on investment and venture funds) and considered by custodian of joint-stock investment fund are specified;

in line 100.00.016 XII income from concession of rights to claim of debt gained by special finance company according to the transaction of securitization according to the Law of the Republic of Kazakhstan of February 20, 2006 "About project financing and securitization" is specified;

in line 100.00.016 XIII the net income from property trust management gained (which is subject to obtaining) the founder of trust management is specified;

in line 100.00.016 XIV the amount of the annual compulsory contributions received by fund of guaranteeing obligation fulfillment for cotton receipts against the cotton-processing organizations is specified;

in line 100.00.016 XV the amount of the annual compulsory contributions received by fund of guaranteeing obligation fulfillment for grain receipts against the hlebopriyemny companies is specified;

in line 100.00.016 XVI the amount of money, the requirements for the performed warranty payments received by fund of guaranteeing obligation fulfillment for cotton (grain) receipts according to the procedure of satisfaction is specified;

in line 100.00.016 XVII income of the state-owned Islamic special finance company gained from delivery in property employment (lease) and (or) in case of realization of the real estate specified in the subitem 6) of Item 3 of article 519 of the Tax Code, and the parcels of land occupied with such property is specified;

in line 100.00.016 XVIII the income gained by Islamic bank in process of management of money in the form of investment deposits, directed to accounts of depositors of these investment deposits and which are on them is specified. Such income does not include remuneration of Islamic bank;

in line 100.00.016 XIX the income from concession the debt rights to claim acquired by the Islamic special finance company created according to the Law of the Republic of Kazakhstan of July 2, 2003 "About the security market" is specified;

in line 100.00.016 XX the income of the organization performing obligatory guaranteeing deposits of physical persons according to the subitem 20) of Item 1 of article 241 of the Tax Code is specified;

in line 100.00.016 XXI the income of the autonomous cluster fund determined by the Law of the Republic of Kazakhstan of June 10, 2014 "About innovative cluster the "Park of innovative technologies" received from the budget in the form of target transfer only for creation of joint businesses with participation of multinational corporations and also for equity in foreign investment funds is specified;

in line 100.00.016 XXII investment revenues of Fund of guaranteeing housing construction according to the Law of the Republic of Kazakhstan of April 7, 2016 "About equity in housing construction" within the funds allocated for increase in reserve for settlement of warranty cases are specified;

in line 100.00.016 XXIII the income of non-profit organization, stipulated in Item 2 articles 289 of the Tax Code are specified;

in line 100.00.016 XXIV the income of the confided (agent) of authorized body in the field of education in the form of the awarded penalty in connection with implementation of activities for expense recovery of budgetary funds, and also on return of the public educational and public student's credits are specified;

in line 100.00.016 XXV the property value is specified, to the legal entities specified in the subitem 6) of Item 1 of article 293 of the Tax Code gratuitously received by the venture fund created in compliance by the Law on investment and venture funds, and intended for voluntary conveyance;

2) in line 100.00.017 adjustment of gross annual income according to Item 3 of article 241 of the Tax Code is specified;

3) in line 100.00.018 the gross annual income taking into account adjustments is specified (100.00.015-100.00.016 + or - 100.00.017).

18. In the Section "Deductions":

1) in line 100.00.019 cost of the realized (used) goods, the cost of the acquired works, services attributable to deductions according to Item 1 of article 242 of the Tax Code is specified. It is determined as 100.00.019 I - 100.00.019 II + 100.00.019 III + 100.00.019 IV + 100.00.019 V - 100.00.019 VI - 100.00.019 VII - 100.00.019 VIII - 100.00.019 IX;

in line 100.00.019 I book value of inventories is specified the beginning of tax period. The specified line is filled according to the data determined by the balance sheet for the beginning of tax period. At the taxpayer representing the initial declaration, inventories for the beginning of tax period can be absent;

the line 100.00.019 II is filled according to data of the balance sheet for the end of tax period. In the liquidating declaration represented by the taxpayer during tax period, the line 100.00.019 II is filled based on data of the liquidation balance sheet;

in line 100.00.019 III cost is specified:

the inventories which arrived during tax period including acquired received gratuitously, as a result of reorganization by accession, as contribution to the authorized capital, and also arrived on other bases;

the performed works and the rendered services by third parties, individual entrepreneurs, private notaries, lawyers, physical persons.

It is determined by addition of values of lines with 100.00.019 III And on 100.00.019 III H (100.00.019 III And + 100.00.019 III B + 100.00.019 III C + 100.00.019 III D + 100.00.019III E + 100.00.019 III F + 100.00.019 III G + 100.00.019 III H):

in line 100.00.019 III A cost of the inventories acquired, gratuitously received during accounting tax period by the taxpayer is specified;

in line 100.00.019 III B the cost of financial services is specified;

in line 100.00.019 III C the cost of promotion services is specified;

in line 100.00.019 III D the cost of consulting services is specified;

in line 100.00.019 III E the cost of marketing services is specified;

in line 100.00.019 III F the cost of design services is specified;

in line 100.00.019 III G the cost of engineering services is specified;

in line 100.00.019 III H are specified the cost of the other works and services acquired during accounting tax period. This line does not include expense amount on the acquired works, services, attributable to deductions in the lines with 100.00.010 on 100.00.019 declarations;

in line 100.00.019 IV the expense amount on imputed incomes of workers and other payments to physical persons, attributable to deductions is specified;

in line 100.00.019 V the cost of works and services, cost of inventories which were recognized as deferred expenses in the previous tax periods and attributable to deductions in accounting tax period is specified;

in line 100.00.019 VI the cost of works and services, cost of inventories which are recognized the subsequent expenses on the fixed assets, leasable fixed assets, subjects to preferences is specified;

in line 100.00.019 VII the cost of works and services, cost of inventories included in original cost of the fixed assets, subjects to preferences, assets which are not subject to depreciation are specified;

in line 100.00.019 VIII the cost of works and services, cost of inventories not attributable to deductions based on article 264 of the Tax Code, except for are specified to the cost reflected on line 100.00.019 VII including expense amount on natural wastage of inventories, the expense amount which is not subject to reference on deductions according to Item 5 of article 242 of the Tax Code. Besides, on this line cost of inventories which belongs on deductions in the lines with 100.00.019 on 100.00.027 declarations is reflected;

in line 100.00.019 IX the costs of works and services, costs of inventories recognized in accounting tax period by deferred expenses and which are subject to reference on deductions in subsequent tax periods are specified;

2) in line 100.00.020 the total amount of expenses on penalty (to penalties, penalty fee), attributable to deductions according to Item 7 of article 243 of the Tax Code is specified;

3) in line 100.00.021 the tax amount is specified value added, attributable to deductions on the bases, stipulated in Item the 9th article 243 of the Tax Code;

4) in line 100.00.022 the deduction amount on the added social contributions to the State Social Insurance Fund, attributable to deductions according to Item 11 of article 243 of the Tax Code, the amount of the assignments paid to fund of social medical insurance according to the Law on compulsory social medical insurance, attributable to deductions according to Item 12 of article 243 of the Tax Code and the compulsory pension contributions of the employer (CPCE) is specified;

5) in line 100.00.023 the deduction amount on remuneration determined according to article 246 of the Tax Code is specified;

6) in line 100.00.024 the amount of deduction of entertainment expenses determined according to article 245 of the Tax Code is specified;

7) in line 100.00.025 the deduction amount according to doubtful requirements determined according to article 248 of the Tax Code is specified;

8) in line 100.00.026 the amount of deductions on the fixed assets and leased fixed assets determined according to Articles 265, of 266, of 267, of 268, of 269, of 270, of 271, 272 and 273 Tax codes is specified. The amount of lines 100.02.011 and 100.02.012 is transferred to this line;

9) in line 100.00.027 are specified the amount of deductions on investment tax preferences:

275 and 276 Tax codes determined according to Articles 274,;

under the contracts signed with authorized state body on investments till January 1, 2009 in compliance the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015, in the form of part of cost of the fixed assets put into operation within the investment project;

10) in line 100.00.028 the expense amount attributable to deductions according to article 250 of the Tax Code is specified, including:

in line 100.00.028 I deposits, including remaining balance on the correspondent accounts placed in banks are specified;

in line 100.00.028 II the loans (except for financial leasing) granted to banks and clients are specified;

in line 100.00.028 III the accounts receivable by documentary calculations and guarantees are specified;

in line 100.00.028 IV contingent obligations according to unpaid letters of credit are specified, to the issued or confirmed guarantees;

11) in line 100.00.029 deductions of the insurance, reinsurance organization, according to article 249 of the Tax Code are specified;

12) in line 100.00.030 deductions on reduction of assets of reinsurance, according to article 251 of the Tax Code are specified;

13) in line 100.00.031 deductions on liquidation expenses of grounds of placement of waste and the amounts of contributions to liquidating fund of grounds of placement of waste, according to article 253 of the Tax Code are specified;

14) in line 100.00.032 deductions on expenses on research, scientific and technical works and acquisition of rights of exclusive rights to intellectual property items, according to article 254 of the Tax Code are specified;

15) in line 100.00.033 deductions of expenses on insurance premiums and fees of participants of systems of guaranteeing, according to article 256 of the Tax Code are specified;

16) in line 100.00.034 are specified deduction of the membership fees of subjects of private entrepreneurship according to Item 10 of article 243 of the Tax Code;

17) in line 100.00.035 are specified deduction of excess of the amount of negative exchange difference over the amount of positive exchange difference, according to article 262 of the Tax Code;

18) in line 100.00.036 the deduction of taxes and payments in the budget, according to article 263 of the Tax Code is specified;

19) in line 100.00.037 the deduction of the amounts of compensations in case of official journeys and trains of members of governing body of the taxpayer is specified, including:

in line 100.00.037 I expenses on compensations in case of official journeys, according to Item 1 of article 244 of the Tax Code;

in line 100.00.037 II the expenses on compensations in case of trips of board members or other governing body of the taxpayer which is not the supreme body of management suffered in connection with accomplishment of the managerial obligations assigned to them except compensation in case of official journeys, according to Item 3 of article 244 of the Tax Code;

20) in line 100.00.038 the deduction according to the paid doubtful obligations, according to article 247 of the Tax Code is specified;

21) in line 100.00.039 the amount of other expenses attributable to deductions according to the Tax code is specified;

22) in line 100.00.040 the total sum of deductions is specified. Value of line 100.00.040 I or line 100.00.040 II, either line 100.00.040 III, or line 100.00.040 IV is transferred to this line. If the line 100.00.040 II is filled, value of line 100.00.038 II is transferred. If the line 11 is noted - value of line 100.00.038 III is transferred. In other cases the line 100.00.040 I is transferred:

in line 100.00.040 I the total amount of deductions determined as the amount of lines with 100.00.019 on 100.00.039 is specified.

Non-profit organizations which keep separate tax accounting in lines 100.00.018 on 100.00.039 the expense amount according to the income, taxable in generally established procedure is specified;

in line 100.00.040 II the expense amount of non-profit organization, attributable to deduction according to article 289 of the Tax Code, is specified. The line 100.10.026 is transferred to this line;

in line 100.00.040 III the expense amount which is subject to reference on deductions by the residents having permanent organization(s) outside the Republic of Kazakhstan is specified. It is determined as difference of line 100.00.040 I and final value of the column K of form 100.05;

in line 100.00.040 IV the expense amount which is subject to reference on deductions by members of MFTsA is specified.

19 In the Section "Adjustment of the Income and Deductions according to the Tax Code":

in line 100.00.041 the amount of adjustments of the income and deductions determined according to articles 286 and 287 of the Tax Code is specified. It is determined as difference of lines 100.00.041 I and 100.00.041 II (100.00.041 I - 100.00.041 II):

in line 100.00.041 I the adjustment amount of the income determined according to articles 286 and 287 of the Tax Code is specified;

in line 100.00.041 II the adjustment amount of deductions determined according to articles 286 and 287 of the Tax Code is specified.

20. In the Section "Adjustment of the income and deductions according to the Law of the Republic of Kazakhstan of July 5, 2008 "About transfer pricing" (further - the Law on transfer pricing):

in line 100.00.042 the adjustment amount of the income determined according to the Law on transfer pricing is specified;

in line 100.00.043 the adjustment amount of deductions determined according to the Law on transfer pricing is specified.

21. In the Section "Calculation of the Taxable Income":

1) in line 100.00.044 the taxable income (loss) is specified. It is determined as 100.00.018 - 100.00.040 + 100.00.041 + 100.00.042 - 100.00.043);

2) in line 100.00.045 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. Are transferred to this line final value of the column F of form 100.05. The line 100.00.026 has help character;

3) in line 100.00.046 the income amount is specified, to subject release from the taxation, including:

in line 100.00.046 I income amount to subject release from the taxation according to international treaties according to Item 5 of article 2 of the Tax Code;

in line 100.00.046 II income amount exempted according to the Constitutional law (100.12.013);

4) in line 100.00.047 the amount of the taxable income (loss) taking into account features of the international taxation is specified. The line 100.00.047 is determined 100.00.044 - 100.00.046;

5) in line 100.00.048 the total profit of the controlled foreign companies (further - KIK) and permanent organizations of the controlled foreign companies (further - PU KIK), determined according to article 297 of the Tax Code is specified. Final value of the column L of form 100.09 is transferred to this line;

6) in line 100.00.049 the amount of the taxable income (loss) taking into account total profit of KIK and PU KIK is specified. The line 100.00.049 is determined how 100.00.047 + 100.00.048;

7) in line 100.00.050 losses from realization of objects of construction in progress, the unspecified equipment, except for the assets redeemed for the state needs according to the laws of the Republic of Kazakhstan are specified;

8) in line 100.00.051 the loss which is subject to transfer according to Item 1 of article 300 of the Tax Code is specified. If the line 100.00.049 has negative value, the line 100.00.051 is determined as the amount of the module of line 100.00.049, and lines 100.00.050, 100.02.008 I. If the line 100.00.049 has positive value, the line the amount of lines 100.00.050 and 100.02.008 I is transferred to line 100.00.051;

9) in line 100.00.052 the amount of reduction of the taxable income according to article 288 of the Tax Code is specified. The line 100.00.052 includes lines 100.00.052 I and 100.00.052 II:

in line 100.00.052 I reduction of the taxable income by expenses according to Item 1 of article 288 of the Tax Code is specified, including:

in line 100.00.052 I A expenses by which the taxpayer has the right to reduce the taxable income according to subitems 1) and 2) of Item 1 of article 288 of the Tax Code are specified;

in line 100.00.052 I B expenses by which the taxpayer has the right to reduce the taxable income according to the subitem 4) of Item 1 of article 288 of the Tax Code are specified;

in line 100.00.052 II reduction of the taxable income by the income according to Item 2 of article 288 of the Tax Code;

10) in line 100.00.053 the taxable income taking into account the reduction estimated according to article 288 of the Tax Code is specified. It is determined as difference of lines 100.00.049 and 100.00.052 (100.00.046 - 100.00.052). If the line 100.00.052 more line 100.00.049, in line 100.00.053 is specified zero;

11) in line 100.00.054 the losses postponed from the previous tax periods are specified;

12) in line 100.00.055 the taxable income taking into account the losses postponed from the previous tax periods is specified. It is filled if positive value is reflected in line 100.00.053. It is determined as difference of lines 100.00.053 and 100.00.054 (100.00.053 - 100.00.054). If the line 100.00.054 more line 100.00.053, in line 100.00.055 is specified zero.

22. In the Section "Calculation of the Tax Liability":

1) in line 100.00.056 the rate of KPN according to article 313 of the Tax Code as a percentage is specified. If the taxpayer uses at the same time rates in the amount of 20 and 10%, the line 100.00.056 is not filled;

2) in line 100.00.057 the amount of KPN from the taxable income is specified. It is determined as the work of lines 100.00.055 and 100.00.056 (100.00.055 x 100.00. 056). If the taxpayer uses at the same time rates in the amount of 20 and 10%, in line 100.00.058 the amount of KPN determined on the basis of data of separate tax accounting is specified;

3) in line 100.00.058 the amount of the estimated KPN for tax period according to Item 1 of article 302 of the Tax Code is specified. It is determined as difference of lines 100.00.057, 100.00.058 I, 100.00.058 II, 100.00.058 III, 100.00.058 IV, 100.00.058 V, 100.00.058 VI, 100.00.58 VII (100.00.057 - 100.00.058 I - 100.00.058 II - 100.00.058 III - 100.00.058 IV - 100.00.058 V - 100.00.058 VI - 100.00.058 VII). If the received difference is less than zero, then in line 100.00.058 zero is specified:

in line 100.00.058 I the amount of the taxes on the income paid outside the Republic of Kazakhstan or identical type of the income tax from income gained by the resident taxpayer from sources outside the Republic of Kazakhstan which becomes engrossed in reading in case of payment of KPN in the Republic of Kazakhstan according to article 303 of the Tax Code is specified. Final value of the column I of form 100.05 is transferred to this line;

in line 100.00.058 II the amount of offsetting of the foreign income tax from financial profit of KIK or PU KIK estimated according to item 4 of article 303 of the Tax Code is specified. Final value of the column About forms 100.09 is transferred to this line;

in line 100.00.058 III the amount of KPN withheld in tax period at payment source from the income in prize type which according to Item 2 of article 302 of the Tax Code reduces the amount of KPN which is subject to payment in the budget is specified;

in line 100.00.058 IV the amount of KPN withheld at payment source from the income in remuneration type, and postponed from the previous tax periods according to Item 3 of article 302 of the Tax Code is specified;

in line 100.00.058 V the amount of KPN withheld in tax period at payment source from the income in remuneration type which according to Item 2 of article 302 of the Tax Code reduces the amount of KPN which is subject to payment in the budget is specified;

in line 100.00.058 VI the amount of KPN withheld at payment source according to article 653 of the Tax Code is specified;

in line 100.00.058 VII the amount of KPN withheld at payment source in the Republic of Kazakhstan in tax period from the income or Item 1 of article 302 of the Tax Code paid to KPN from the taxable income of KIK from sources in the Republic of Kazakhstan according to the subitem 1) or 2) is specified. Final value of the column Q of form 100.09 is transferred to this line;

4) in line 100.00.059 the amount of the estimated KPN for tax period taking into account reduction is specified. It is determined as 100.00.058 - 100.00.059 I;

in line 100.00.059 I the amount of reduction of KPN for tax period according to the tax legislation of the Republic of Kazakhstan is specified;

5) in line 100.00.060 the net income of legal nonresident person from activities in the Republic of Kazakhstan through permanent organization according to Item 1 of article 652 of the Tax Code is specified. It is determined as difference of lines 100.00.055 and 100.00.057 (100.00.055 - 100.00.057);

6) in line 100.00.061 the amount of KPN is specified net income:

in line 100.00.061 I the amount of KPN on net income estimated according to Item 1 of article 652 of the Tax Code, except for the amounts of KPN on which offsetting according to Items 2 and 3 of article 302 of the Tax Code and article 303 of the Tax Code, at the rate of 15 percent is performed is specified;

in line 100.00.061 II the amount of KPN on net income estimated according to article 670 of the Tax Code at the rate provided by the international treaty is specified. If the taxpayer applies provisions of the international treaty to KPN on net income, the rate of KPN is specified net income;

the line 100.00.061 III is filled if the line 100.00.061 II is filled. In this line the country code according to Item 52 of these rules with which the Republic of Kazakhstan signs the international treaty is specified;

the line 100.00.061 IV is filled if the line 100.00.062 II is filled. In this line the name of the international treaty is specified;

7) in line 100.00.062 the total sum of the estimated KPN is specified. It is determined as 100.00.059 + 100.00.061 I or 100.00.061 II.

23. Taxpayers who shall keep separate tax accounting in the cases provided by the Tax code constitute the Declaration (form 100.00) and appendices to it (forms 100.01 - 100.11, except form 100.06) in general on all types of activity on the basis of data of separate tax accounting and does not apply the formulas provided in the declaration (form 100.00) if application of such formulas leads to misstatement of the values which are subject to reflection in this declaration.

Values on line of 100.06.001 all appendices of form 100.06 develop and the total sum is specified in line 100.00.005.

Values on line of 100.06.001 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.001.

Values on line of 100.06.002 all appendices of form 100.06 develop and the total sum is specified in line 100.00.006.

Values on line of 100.06.003 all appendices of form 100.06 develop and the total sum is specified in line 100.00.007.

Values on line of 100.06.004 all appendices of form 100.06 develop and the total sum is specified in line 100.00.008.

Values on line of 100.06.005 all appendices of form 100.06 develop and the total sum is specified in line 100.00.021.

Value on line of 100.06.005 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.009.

Value on line of 100.06.005 II all appendices of form 100.06 develop total sum it is specified in line 100.00.017.

Values on line of 100.06.006 all appendices of form 100.06 develop and the total sum is specified in line 100.00.022 I.

Values on line of 100.06.007 all appendices of form 100.06 develop and the total sum is specified in line 100.00.022 II.

Values on line of 100.06.008 all appendices of form 100.06 develop and the total sum is specified in line 100.00.023.

Values on line of 100.06.009 all appendices of form 100.06 develop and the total sum is specified in line 100.00.024.

Values on line 100.06.010 are not subject to transfer at line 100.00.025, at the same time, in case of filling of form 100.06 the line 100.00.025 of form 100.00 is not filled.

Values on line of 100.06.011 all appendices of form 100.06 develop and the total sum is specified in line 100.00.026.

Values on line of 100.06.012 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.027.

Values on line 100.06.013 are not subject to transfer at line 100.00.028, at the same time, in case of filling of form 100.06 the line 100.00.028 of form 100.00 is not filled.

Values on line of 100.06.014 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.029.

Value on line 100.06.015 of all is not subject to transfer at line 100.00.030, at the same time, in case of filling of form 100.06 the line 100.00.030 of form 100.00 is not filled.

Values on line of 100.06.016 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.031.

Values on line of 100.06.017 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.032.

Values on line of 100.06.018 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.033.

Values on line of 100.06.019 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.034.

Values on line of 100.06.020 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.035.

Values on line of 100.06.021 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.036.

Values on line of 100.06.023 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.038.

Values on line of 100.06.024 all appendices of form 100.06 develop and the total sum is specified in line 100.06.039.

Values on line of 100.06.024 I all appendices of form 100.06 develop, and the total sum is specified in line 100.00.039 I.

Values on line of 100.06.024 II all appendices of form 100.06 develop, and the total sum is specified in line 100.00.039 II.

Values on line of 100.06.024 III all appendices of form 100.06 develop, and the total sum is specified in line 100.00.039 III.

Values on line of 100.06.024 IV all appendices of form 100.06 develop, and the total sum is specified in line 100.00.039 IV.

Values on line of 100.06.024 V all appendices of form 100.06 develop, and the total sum is specified in line 100.00.039 V.

Values on line of 100.06.024 VI all appendices of form 100.06 develop, and the total sum is specified in line 100.00.039 VI.

Values on line of 100.06.024 VII all appendices of form 100.06 develop, and the total sum is specified in line 100.00.039 VII.

Values on line of 100.06.025 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.040.

Values on line of 100.06.025 I all appendices of form 100.06 develop, and the total sum is specified in line 100.00.040 I.

Values on line of 100.06.026 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.041.

Values on line of 100.06.027 I all appendices of form 100.06 develop, and the total sum is specified in line 100.00.042 I.

Values on line of 100.06.027 II all appendices of form 100.06 develop, and the total sum is specified in line 100.00.042 II.

In case of filling of form 100.06 of line 100.00.042 III, 100.00.042 IV of form 100.00 are not filled.

Values on line of 100.06.028 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.043.

At the same time other lines of form 100.00, which are not duplicated in form 100.06, are subject to filling with the taxpayer in general on all types of activity.

The taxpayer - the trustee to whom according to article 194 of the Tax Code execution of the tax liability on calculation is assigned to payment or deduction of the amounts of taxes and other obligatory payments in the budget, and also to creation and representation of tax forms for the founder of trust management according to the property trust management agreement or the beneficiary on other bases of emergence of trust management, and performing conducting separate tax accounting for the taxation objects and objects connected with the taxation constitutes the declaration (the form 100.00) in general on the activities and activities performed by it within the property trust management agreement on the basis of data of separate tax accounting and does not apply the formulas provided in the declaration (form 100.00) if application of such formulas leads to misstatement of the values which are subject to reflection in this declaration.

24. In the Section "Responsibility of the Taxpayer":

1) in the field "Surname, Name Middle Name (in case of Its Availability) the Head" the surname, name middle name (are specified in case of its availability) the head;

2) date of submission of the declaration - date of submission of the declaration to body of state revenues;

3) code of body of state revenues - code of body of state revenues in place of registration of the taxpayer;

4) in the field "Surname, Name Middle Name (in case of Its Availability) the Official Who Adopted the Declaration" the surname, name middle name (are specified in case of its availability) the employee of the body of state revenues which adopted the declaration;

5) date of acceptance of the declaration - date of submission of the declaration according to Item 2 of article 209 of the Tax Code;

6) the entering document number - the registration number of the declaration assigned by body of state revenues;

7) date of postage stamp - date of the postage stamp which is put down by post or other organization of communication.

Subitems 4), 5), 6) and 7) of this Item are filled in with the employee of body of state revenues who adopted the declaration on paper.

Chapter 3. The explanation on filling of form 100.01 - Expenses of the taxpayers who are not taxpayers on value added on the realized goods, the performed works rendered to services

25. This form is filled with persons who are not taxpayers on value added. In shape data on goods purchased (works, services), including not attributable to deductions are reflected. Data from this form are not transferred to the declaration and appendices to it.

26. In the Section "Expenses":

1) in the column A the sequence number of line is specified;

2) in column B BIN / individual identification number (further - IIN) number of the taxpayer partner is specified;

3) in the column C the country code of residence of the nonresident partner according to Item 52 of these rules is specified;

4) in the column D number of tax registration of the nonresident - the partner in the country of residence is specified. The column is filled in in case of reflection in the graph From residence country code;

5) in column E the expense type code is specified:

1 - financial services;

2 - promotion services;

3 - consulting services;

4 - marketing services;

5 - design services;

6 - engineering services;

7 - others;

6) in column F the cost of goods purchased (works, services) is specified;

7) in column G the sign of type of activity is specified.

At the same time it is noted:

"1" - if costs (expenses) are incurred only for the purpose of implementation of activities which taxation is performed in generally established procedure;

"2" - if costs (expenses) are incurred only for the purpose of implementation of activities which taxation is performed within special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes;

"3" - if costs (expenses) are subject to distribution between activities which taxation is performed in the generally established mode and activities which taxation is performed within special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes;

"4" - if costs (expenses) do not belong on deductions.

Chapter 4. The explanation on filling of form 100.02 - Deductions on the fixed assets

27. This form is intended for determination of deductions on the fixed assets according to Articles 265, of 266, of 267, of 268, of 269, of 270, of 271, 272 and 273 Tax codes, and also for determination of the loss on disposal of the fixed assets of the I group postponed for subsequent tax periods according to Item 1 of article 300 of the Tax Code.

28. In the Section "Deductions on the Fixed Assets":

1) in line 100.02.001 the total amount of cost balances of groups is specified the beginning of tax period. It is determined as the amount of lines with 100.02.001 I on 100.02.001 IV:

in line 100.02.001 I the amount of cost balances of subgroups of the fixed assets of the I group for the beginning of tax period determined according to Item 7 of article 267 of the Tax Code is specified;

in line 100.02.001 II the cost balance of the fixed assets of the II group for the beginning of tax period determined according to Item 7 of article 267 of the Tax Code is specified;

in line 100.02.001 III the cost balance of the fixed assets of III group for the beginning of tax period determined according to Item 7 of article 267 of the Tax Code is specified;

in line 100.02.001 IV the cost balance of the fixed assets of the IV group for the beginning of tax period determined according to Item 7 of article 267 of the Tax Code is specified;

2) in line 100.02.002 the total cost of the fixed assets which arrived in tax period is specified. It is determined as the amount of lines with 100.02.002 I on 100.02.002 IV:

in line 100.02.002 I the cost of the arrived fixed assets of the I group determined according to article 268 of the Tax Code is specified;

in line 100.02.002 II the cost of the arrived fixed assets of the II group determined according to article 268 of the Tax Code is specified;

in line 100.02.002 III the cost of the arrived fixed assets of III group determined according to article 268 of the Tax Code is specified;

in line 100.02.002 IV the total cost of the arrived fixed assets of the IV group determined according to article 268 of the Tax Code is specified;

3) in line 100.02.003 the total cost of the disposed fixed assets is specified. It is determined as the amount of lines with 100.02.003 I on 100.02.003 IV:

in line 100.02.003 I the cost of the disposed fixed assets of the I group determined according to article 270 of the Tax Code is specified;

in line 100.02.003 II the cost of the disposed fixed assets of the II group determined according to article 270 of the Tax Code is specified;

in line 100.02.003 III the cost of the disposed fixed assets of III group determined according to article 270 of the Tax Code is specified;

in line 100.02.003 IV the cost of the disposed fixed assets of the IV group determined according to article 270 of the Tax Code is specified;

4) in line 100.02.004 the total amount of the subsequent expenses attributable to increase in cost balances of groups (subgroups) according to Item 2 of article 272 of the Tax Code is specified. It is determined as the amount of lines with 100.02.004 I on 100.02.004 IV:

in line 100.02.004 I the subsequent expenses on the fixed assets of the I group, attributable to increase in cost balances of subgroups according to Item 2 of article 272 of the Tax Code are specified;

in line 100.02.004 II the subsequent expenses on the fixed assets of the II group, attributable to increase in cost group balance sheet according to Item 2 of article 272 of the Tax Code are specified;

in line 100.02.004 III the subsequent expenses on the fixed assets of III group, attributable to increase in cost group balance sheet according to Item 2 of article 272 of the Tax Code are specified;

in line 100.02.004 IV the subsequent expenses on the fixed assets of the IV group, attributable to increase in cost group balance sheet according to Item 2 of article 272 of the Tax Code are specified;

5) in line 100.02.005 the total amount of cost balances of groups is specified the end of tax period, it is determined as the amount of lines with 100.02.005 I on 100.02.005 IV:

in line 100.02.005 I the total amount of cost balances of subgroups of the fixed assets of the I group for the end of tax period determined according to Item 8 of article 267 of the Tax Code is specified;

in line 100.02.005 II the cost balance of the fixed assets of the II group is specified the end of tax period determined according to Item 8 of article 267 of the Tax Code;

in line 100.02.005 III the cost balance of the fixed assets of III group is specified the end of tax period determined according to Item 8 of article 267 of the Tax Code;

in line 100.02.005 IV the cost balance of the fixed assets of the IV group is specified the end of tax period determined according to Item 8 of article 267 of the Tax Code;

6) in line 100.02.006 the total amount of the depreciation charges on the fixed assets, estimated following the results of tax period according to Items 2, and 3 articles 271 of the Tax Code is specified. It is determined as the amount of lines with 100.02.006 I on 100.02.006 IV:

in line 100.02.006 I the depreciation charges on the fixed assets of the I group estimated according to Items 2 and 3 of article 271 of the Tax Code are specified;

in line 100.02.006 II the depreciation charges on the fixed assets of the II group estimated according to Items 2 and 3 of article 271 of the Tax Code are specified;

in line 100.02.006 III the depreciation charges on the fixed assets of III group estimated according to Items 2 and 3 of article 271 of the Tax Code are specified;

in line 100.02.006 IV the depreciation charges on the fixed assets of the IV group estimated according to Items 2 and 3 of article 271 of the Tax Code are specified;

7) in line 100.02.007 the total amount of the depreciation charges estimated on double depreciation rate according to Item 7 of article 271 of the Tax Code is specified. It is determined as the amount of lines with 100.02.007 I on 100.02.007 IV:

in line 100.02.007 I the amount of the depreciation charges estimated on double depreciation rate according to Item 7 of article 271 of the Tax Code on the fixed assets of the I group is specified;

in line 100.02.007 II the amount of the depreciation charges estimated on double depreciation rate according to Item 7 of article 271 of the Tax Code on the fixed assets of the II group is specified;

in line 100.02.007 III the amount of the depreciation charges estimated on double depreciation rate according to Item 7 of article 271 of the Tax Code on the fixed assets of III group is specified;

in line 100.02.007 IV the amount of the depreciation charges estimated on double depreciation rate according to Item 7 of article 271 of the Tax Code on the fixed assets of the IV group is specified;

8) in line 100.02.008 the total amount of cost balances of groups (subgroups) at disposal of all fixed assets attributable to deductions (II, III, IV groups) or recognized by loss (the I group) according to Items 1 and 2 of article 273 of the Tax Code taking into account Item 3 of article 273 of the Tax Code is specified. It is determined as the amount of lines with 100.02.008 I on 100.02.008 IV:

in line 100.02.008 I the amount of cost balances of the subgroups which were disposed (except for gratuitously transferred) the fixed assets of the I group recognized by loss according to Item 1 of article 273 of the Tax Code taking into account Item 3 of the specified Article is specified;

in line 100.02.008 II the cost balance of the II group at disposal (except for voluntary conveyance) all fixed group assets, attributable to deduction according to Item 2 of article 273 of the Tax Code taking into account Item 3 of the specified article of the Tax Code is specified;

in line 100.02.008 III the cost balance of III group at disposal (except for voluntary conveyance) all fixed group assets, attributable to deduction according to Item 2 of article 273 of the Tax Code taking into account Item 3 of the specified Article is specified;

in line 100.02.008 IV the cost balance of the IV group at disposal (except for voluntary conveyance) all fixed group assets, attributable to deduction according to Item 2 of article 273 of the Tax Code taking into account Item 3 of the specified Article is specified;

9) in line 100.02.009 the total amount of cost balances of groups (subgroups) is specified the end of tax period which make the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period and also the size of cost balance of subgroup (group) which is not exceeding the 150-fold size of monthly settlement indicator, attributable to deductions according to item 4 of article 273 of the Tax Code. It is determined as the amount of lines with 100.02.009 I on 100.02.009 IV:

in line 100.02.009 I the amount of cost balances of subgroups is specified the end of tax period which make the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period, attributable to deduction according to item 4 of article 273 of the Tax Code on the fixed assets of the I group;

in line 100.02.009 II the cost group balance sheet is specified the end of tax period which constitutes the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period, attributable to deduction according to item 4 of article 273 of the Tax Code on the fixed assets of the II group;

in line 100.02.009 III the cost group balance sheet is specified the end of tax period which constitutes the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period, attributable to deduction according to item 4 of article 273 of the Tax Code on the fixed assets of III group;

in line 100.02.009 IV the cost group balance sheet is specified the end of tax period which constitutes the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period, attributable to deduction according to item 4 of article 273 of the Tax Code on the fixed assets of the IV group;

10) in line 100.02.010 the total amount of the subsequent expenses attributable to deductions according to Item 2 of article 272 of the Tax Code, except for expenses on imputed incomes of workers is specified. It is determined as the amount of lines with 100.02.010 I on 100.02.010 IV:

in line 100.02.010 I the subsequent expenses on the fixed assets of the I group, attributable to deductions according to Item 2 of article 272 of the Tax Code are specified;

in line 100.02.010 II the subsequent expenses on the fixed assets of the II group, attributable to deductions according to Item 2 of article 272 of the Tax Code are specified;

in line 100.02.010 III the subsequent expenses on the fixed assets of III group, attributable to deductions according to Item 2 of article 272 of the Tax Code are specified;

in line 100.02.010 IV the subsequent expenses on the fixed assets of the IV group, attributable to deductions according to Item 2 of article 272 of the Tax Code are specified;

11) in line 100.02.011 the total amount of deductions of tax period on the fixed assets is specified. It is determined as the amount of lines with 100.02.011 I on 100.02.011 IV:

in line 100.02.011 I deductions on the fixed assets of the I group are specified. It is determined as the amount of lines 100.02.006 I, 100.02.007 I, 100.02.009 I and 100.02.010 I (100.02.006 I + 100.02.007 I + 100.02.009 I + 100.02.010 I);

in line 100.02.0011 II deductions on the fixed assets of the II group are specified. It is determined as the amount of lines 100.02.006 II, 100.02.007 II, 100.02.008 II, 100.02.009 II and 100.02.010 II (100.02.006 II + 100.02.007 II + 100.02.008 II + 100.02.009 II + 100.02.010 II);

in line 100.02.011 III deductions on the fixed assets of III group are specified. It is determined as the amount of lines 100.02.006 III, 100.02.007 III, 100.02.008 III, 100.02.009 III and 100.02.010 III (100.02.006 III + 100.02.007 III + 100.02.008 III + 100.02.009 III + 100.02.010 III);

in line 100.02.011 IV deductions on the fixed assets of the IV group are specified. It is determined as the amount of lines 100.02.006 IV, 100.02.007 IV, 100.02.008 IV, 100.02.009 IV and 100.02.010 IV (100.02.006 IV + 100.02.007 IV + 100.02.008 IV + 100.02.009 IV + 100.02.010 IV);

12) in line 100.02.012 the subsequent expenses on leasable fixed assets, attributable to deduction according to Item 5 of article 272 of the Tax Code are specified.

Chapter 5. The explanation on filling of form 100.03 - Management and all-administrative expenses of the nonresident

29. This form is intended for determination of the amount of the management and all-administrative expenses attributable to deductions according to Articles 662, of 663, 664 and 665 Tax codes, and is filled with the nonresident performing activities in the Republic of Kazakhstan through the permanent organization applying provisions of the international treaty on avoidance of double taxation and prevention of evasion from the taxation of the income or property (capital) concluded by the Republic of Kazakhstan (further - the international treaty).

30. In the Section "Additional information":

1) the applied method of reference of expenses on deductions. The method applied in case of reference of expenses on deductions according to article 662 of the Tax Code is noted:

the cell And is noted if the method of pro rata distribution is applied;

the cell In is noted if the method of direct (direct) reference is applied;

2) method of calculation of settlement indicator in case of application of method of pro rata distribution. The applied method of calculation of settlement indicator is noted:

the cell And is noted if the method of calculation of settlement indicator determined according to the subitem 1) of Item 2 of article 663 of the Tax Code is applied;

the cell In is noted if the method of calculation of settlement indicator determined according to the subitem 2) of Item 2 of article 663 of the Tax Code is applied;

3) residence country code with which the international treaty is signed. The residence country code according to Item 52 of these rules with which the Republic of Kazakhstan signs the applied international treaty is specified;

4) tax period. Start date and the end of tax period in the country with which the international treaty is signed is celebrated;

5) correction coefficient(s) of tax period (further - PKNP). The size of correction coefficient(s) is noted To (K1 and K 2), in case of its application according to article 664 of the Tax Code.

31. In the Section "Expenses":

1) in the column A the sequence number of line is specified;

2) in the column B the corresponding indicators are determined;

3) in the column C the amounts of the gross annual income gained (which is subject to obtaining) by the nonresident taxpayer and the permanent organization located in the Republic of Kazakhstan are specified. In case of use of PKNP with its accounting;

4) in the column D the amounts of initial (current) fixed asset cost of the legal nonresident person and permanent organization located in the Republic of Kazakhstan are specified. In case of use of PKNP with its accounting;

5) in column E expense amounts on compensation of workers of the nonresident taxpayer and permanent organization located in the Republic of Kazakhstan are specified. In case of use of PKNP with its accounting;

6) in column F the size of settlement indicator estimated on the applied method is specified. The settlement indicator represents the relation of comparable indicators from activities in the Republic of Kazakhstan through permanent organization to comparable indicators of the nonresident, determined in line 4C or as the relation of the amount of lines 4C, 4D, 4E to 3 by formula ((4C+4D+4E)/3), depending on the applied method of calculation of settlement indicator in case of application of method of pro rata distribution. In case of determination of settlement indicator thousand shares are specified;

7) in column G the amount of management and all-administrative expenses of the nonresident, including from activities in the Republic of Kazakhstan through permanent organization is specified;

8) in column H the total cost of the taxpayer taking into account the costs reflected in column G is specified.

Chapter 6. The explanation on filling of form 100.04 - the income which is subject to release from the taxation according to international treaties

32. This form is intended for determination of the income which is subject to release from the taxation according to the international treaties signed by the Republic of Kazakhstan. According to Item 5 of article 2 of the Tax Code if the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which contain in the Tax code are applied rules of the international treaty ratified by the Republic of Kazakhstan.

33. In the Section "Indicators":

1) in the column A the sequence number of line is specified;

2) in the column B the code of type of the international treaty according to Item 53 of these rules according to which concerning the income the procedure for the taxation other than the procedure established by the Tax code is established is specified;

3) in the column C the name of the international treaty is specified;

4) in the column D the country code with which the international treaty, according to Item 52 of these rules is signed is specified;

5) in column E the income which is subject to release from the taxation according to provisions of the international treaty is specified.

Chapter 7. The explanation on filling of form 100.05 - the Income from foreign sources, from the amount of the paid foreign tax and offsetting

34. This form is intended for determination of the income from foreign sources, including the income from sources in the countries with the preferential taxation in the countries with the preferential taxation, and also the amounts of the paid foreign tax and their offsetting according to Articles 225, of 226, of 227, of 228, of 229, of 229, of 230, of 231, of 232, of 233, of 234, of 235, of 236, of 237, of 238, 239 and 240 Tax codes.

35. In the Section "Indicators":

1) in the column A the sequence number of line is specified;

2) in the column B the country code according to Item 52 of these rules is specified. In this column the country code of residence of the nonresident paying the income (in case of charge of the income from the activities which are not connected with permanent organization), or country code - income source is specified (in case of income acquisition from activities through permanent organization);

3) in the column C the code of the income type specified in column E, added by the resident taxpayer from foreign sources according to the subitem 2) of Item 50 of these rules is specified.

If the resident taxpayer in accounting tax period in one foreign state adds different types of the income, in this column each type of imputed incomes from sources in such foreign state is specified separately;

4) in the column D the currency code of the income specified in column E according to Item 51 of these rules is specified.

If the resident taxpayer adds in accounting tax period the income in various currency, in this column the amounts of imputed incomes on each currency are specified separately;

5) in column E the income amount from sources in foreign state, added by the resident taxpayer during accounting tax period which is subject to the taxation in the Republic of Kazakhstan according to Articles 225, of 226, of 227, of 228, of 229, of 229, of 230, of 231, of 232, of 233, of 234, of 235, of 236, of 237, of 238, 239 and 240 Tax codes, in foreign currency, including is specified:

the income added from activities, not connected with permanent organization in foreign state

income from activities through permanent organization in foreign state,

the income specified in this subitem, added by the resident taxpayer from sources in the states with the preferential taxation.

If the resident taxpayer charges in one foreign state in one currency one income type from several sources, in this column the total amount of such income type, added in such foreign state is specified;

6) in column F the amount of the income reflected in column E, converted into national currency using the market rate of the currency exchange determined in the last working day preceding transaction date is specified;

7) in column G it is specified, including the amount of imputed incomes from activities through permanent organization in foreign state, including such income added by the resident taxpayer from sources in the states with the preferential taxation estimated according to Articles 225, of 226, of 227, of 228, of 229, of 229, of 230, of 231, of 232, of 233, of 234, of 235, of 236, of 237, of 238, 239 and 240 Tax codes in foreign currency;

8) in column H the amount of the income reflected in column G, converted into national currency using the market rate of the currency exchange determined in the last working day preceding transaction date is specified;

9) in the column I the amount of the foreign income tax from the income from sources in foreign states, KPN which are subject to offsetting in case of payment in the Republic of Kazakhstan estimated according to provisions of Items 1-3 of article 303 of the Tax Code in national currency is specified.

At the same time the size of the contributory amount of the foreign income tax represents the smallest of the following sizes:

the amount of the foreign income tax which is actually paid in foreign state from income gained by the resident taxpayer from sources outside the Republic of Kazakhstan;

the amount of the foreign income tax from the income from sources outside the Republic of Kazakhstan which is subject to payment in foreign state according to provisions of the international treaty of the Republic of Kazakhstan;

the amount of KPN from the income from sources outside the Republic of Kazakhstan estimated in the Republic of Kazakhstan at the rate, stipulated in Clause 313 Tax codes;

10) in column J the expense amount, 272 and 273 Tax codes suffered by the resident taxpayer from activities in foreign state through permanent organization, carried on deductions and estimated according to Articles 242, of 243, of 244, of 245, of 246, of 247, of 248, of 249, of 250, of 251, of 252, of 253, of 254, of 255, of 256, of 257, of 258, of 259, of 260, of 261, of 262, of 263, of 264, of 265, of 266, of 267, of 268, of 269, of 270, of 271,, in national currency is specified;

11) in column K the amount of the management and all-administrative expenses of the resident taxpayer attributable to deductions permanent organizations outside the Republic of Kazakhstan estimated according to article 242 of the Tax Code in national currency is specified.

Final values of the lines of column F corresponding to codes of income types "2010", "2020", "2030", "2040", "2050" are transferred "2170" and "2190" to line 100.00.001.

Final values of the lines of column F corresponding to code of income type "2060" are transferred to line 100.00.002.

Final values of the lines of column F corresponding to other codes of income types are transferred to line 100.00.004.

Final value of column F is transferred to line 100.00.045.

Final value of the column I is transferred to line 100.00.058 I.

Chapter 8. The explanation on filling of form 100.06 - About the taxation objects and (or) objects connected with the taxation for calculation of KPN on types of activity on which conducting separate accounting is provided

36. This form is intended for reflection of information on the taxation objects and (or) objects connected with the taxation for calculation of KPN on the marked-out categories concerning which conducting separate tax accounting is provided in the cases provided by the Tax code.

Filling of this form is performed:

separately on each sign of types of activity;

2) in case of implementation of activities for the trust management agreement according to which obligations on calculation are assigned to the trustee, to payment and submission of tax statements on KPN - on activities for trust management separately according to each property trust management agreement or other case of emergence of property trust management and other activities.

In line 3 the cell corresponding to types of activity on which conducting separate accounting is performed is noted:

sign 1 - types of activity to which the special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes with calculation of KPN at the rate, stipulated in Item 1 article 313 of the Tax Code extends;

sign 2 - types of activity to which the special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes with calculation of KPN at the rate, stipulated in Item 2 articles 313 of the Tax Code extends;

sign 3 - types of activity, the income from which implementation is subject to taxation of KPN in generally established procedure at the rate, stipulated in Item 1 article 313 of the Tax Code;

sign 4 - types of activity, the income from which implementation is subject to taxation of KPN in generally established procedure at the rate, stipulated in Item 2 articles 313 of the Tax Code.

37. In the Section "Indicators":

1) in line 100.06.001 the gross annual income is specified:

in line 100.06.001 I the income from realization determined according to article 227 of the Tax Code is specified;

2) in line 100.06.002 the adjustment amount of gross annual income, article 241 of the Tax Code performed according to Item 1 is specified;

3) in line 100.06.003 the adjustment amount of gross annual income, article 241 of the Tax Code performed according to Item 2 is specified;

4) in line 100.06.004 the gross annual income taking into account adjustments determined as difference of lines 100.06.001 and 100.06 is specified. 002, increased by line 100.06.003 (if value of this line positive) or reduced by line 100.06.003 (if value of this line negative) (100.06.001 - 100.06.002) + (-) 100.06.003);

5) in line 100.06.005 the total amount of expenses which is subject to reference on deductions is specified;

in line 100.06.005 I cost of the realized (used) goods acquired and gratuitously the got job, services, attributable to deductions according to Item 1 of article 242 of the Tax Code is specified;

in line 100.06.005 II the amount of deductions on the fixed assets and leased fixed assets determined according to Articles 265, of 266, of 267, of 268, of 269, of 270, of 271, 272 and 273 Tax codes is specified;

6) in line 100.06.006 the amount of adjustments of the income made according to articles 286 and 287 of the Tax Code is specified;

7) in line 100.06.007 the amount of adjustments of the deductions made according to articles 286 and 287 of the Tax Code is specified;

8) in line 100.06.008 the amount of adjustments of the income made according to the Law on transfer pricing is specified;

9) in line 100.06.009 the amount of adjustments of the deductions made according to the Law on transfer pricing is specified;

10) in line 100.06.010 the taxable income (loss) is specified. It is determined as 100.06.004 - 100.06.005 + 100.06.006 - 100.06.007 + 100.06.008 - 100.06.009;

11) in line 100.06.011 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. The line 100.06.011 has help character;

12) in line 100.06.012 the income amount is specified, to subject release from the taxation according to international treaties according to Item 5 of article 2 of the Tax Code, including:

in line 100.06.012 I the income exempted from the taxation according to international treaties is specified;

in line 100.06.012 II the income exempted according to the Constitutional Law of the Republic of Kazakhstan "About MFTsA" is specified;

13) in line 100.06.013 the amount of the taxable income (loss) taking into account features of the international taxation is specified. The line 100.06.013 is determined as difference of lines 100.06.010 minus line 100.06.012 (100.06.010 - 100.06.012);

14) in line 100.06.014 the total profit of KIK and PU KIK determined according to Item 1 of article 297 of the Tax Code is specified;

15) in line 100.06.015 the amount of the taxable income (loss) taking into account total profit of KIK and PU KIK is specified. The line 100.06.015 is determined as the amount of lines 100.06.013 and 100.06.014 (100.06.013+100.06.014);

16) in line 100.06.016 losses from realization of objects of construction in progress, the unspecified equipment, except for the assets redeemed for the state needs according to the laws of the Republic of Kazakhstan are specified;

17) in line 100.06.017 the loss which is subject to transfer according to Item 1 of article 300 of the Tax Code is specified. This line is filled taking into account line 100.02.008 I;

18) in line 100.06.018 the amount of reduction of the taxable income according to article 288 of the Tax Code is specified;

19) in line 100.06.019 the taxable income taking into account reduction estimated according to article 288 of the Tax Code is specified. It is determined as difference of lines 100.06.015 and 100.06.018 (100.06.015 - 100.06.018). If the line 100.06.018 more line 100.06.015, in line 100.06.019 is specified zero;

20) in line 100.06.020 the losses postponed from the previous tax periods are specified;

21) in line 100.06.021 the taxable income taking into account the postponed losses is specified. It is filled if positive value is reflected in line 100.06.019. This line is determined as difference of lines 100.06.019 and 100.06.020 (100.06.019 - 100.06.020). If the line 100.06.020 more line 100.06.019, in line 100.06.021 is specified zero;

22) in line 100.06.022 the rate of KPN according to article 313 of the Tax Code as a percentage is specified;

23) in line 100.06.023 the amount of KPN from the taxable income which is determined as the work of lines 100.06.021 and 100.06.022 (100.06.021 x 100.06 is specified. 022);

24) in line 100.06.024 the amount of the estimated KPN for tax period according to Item 1 of article 302 of the Tax Code is specified. It is determined as difference of lines 100.06.023, 100.06.024 I, 100.06.024 II, 100.06.024 III, 100.06.024 IV, 100.06.024 V, 100.06.024 VI, 100.06.024 VII (100.06.023 - 100.06.024 I - 100.06.024 II - 100.06.024 III - 100.06.024 IV - 100.06.024 V - 100.06.024 VI - 100.06.024 VII). If the received difference is less than zero, then in line 100.06.024 zero is specified;

in line 100.06.024 I the amount of the taxes on the income paid outside the Republic of Kazakhstan or identical type of the income tax from income gained by the resident taxpayer from sources outside the Republic of Kazakhstan which becomes engrossed in reading in case of payment of KPN in the Republic of Kazakhstan according to article 303 of the Tax Code is specified;

in line 100.06.024 II the amount of the foreign income tax from financial profit of KIK estimated according to item 4 of article 303 of the Tax Code is specified;

in line 100.06.024 III the amount of KPN withheld in tax period at payment source from the income in prize type which according to Item 2 of article 302 of the Tax Code reduces the amount of KPN which is subject to payment in the budget is specified;

in line 100.06.024 IV the amount of KPN withheld at payment source from the income in remuneration type, and postponed from the previous tax periods according to Item 3 of article 302 of the Tax Code is specified;

in line 100.06.024 V the amount of KPN withheld in tax period at payment source from the income in remuneration type which according to Item 2 of article 302 of the Tax Code reduces the amount of KPN which is subject to payment in the budget is specified;

in line 100.06.024 VI the amount of KPN withheld at source of payment of the income according to article 653 of the Tax Code is specified;

in line 100.06.024 VII the amount of KPN withheld at payment source in the Republic of Kazakhstan in tax period from the income or the taxable income of KIK from sources in the Republic of Kazakhstan according to the subitem 1) or the subitem 2) of Item 1 of article 302 of the Tax Code is specified;

25) in line 100.06.025 the amount of the estimated KPN for tax period taking into account reduction of the tax liability is specified. It is determined as 100.06.024 - 100.06.025 I:

in line 100.06.025 I the amount of reduction of KPN for tax period according to the tax legislation of the Republic of Kazakhstan is specified;

26) in line 100.06.026 the net income of legal nonresident person from activities in the Republic of Kazakhstan through permanent organization according to Item 1 of article 652 of the Tax Code is specified. This line is determined as difference of lines 100.06.021 and 100.06.023 (100.06.021-100.06.023);

27) in line 100.06.027 the amount of KPN is specified net income:

in line 100.06.027 I the amount of KPN on net income estimated according to Item 1 of article 652 of the Tax Code, except for the amounts of KPN on which offsetting according to Items 2 and 3 of article 302 of the Tax Code and article 303 of the Tax Code, at the rate of 15 percent (100.06.026 x 15%) is performed is specified;

in line 100.06.027 II the amount of KPN on net income estimated according to article 670 of the Tax Code at the rate provided by the international treaty is specified. If the taxpayer applies provisions of the international treaty to KPN on net income, the rate of KPN is specified net income;

the line 100.06.027 III is filled if the line 100.06.027 II is filled. In this line the country code according to Item 52 of these rules with which the Republic of Kazakhstan signs the international treaty is specified;

the line 100.06.027 IV is filled if the line 100.06.027 II is filled. In this line the name of the international treaty is specified;

28) in line 100.06.028 the total sum of the estimated KPN is specified. This line is determined as 100.06.025 + 100.06.027 I or 100.06.027 II.

Chapter 9. The explanation on filling of form 100.07 - Data on components of the annual financial reporting

38. This form is constituted by the taxpayer (except for the subsoil users specified in paragraph four of Item 1 of these rules) based on the accounting data prepared for accounting tax period according to international standards and the Law on financial accounting and the financial reporting.

Chapter 10. The explanation on filling of form 100.08 - the Assets received from legal nonresident person for ensuring activities of branch or representation

39. This form is intended for reflection of receipt and expenditure of the assets received from legal nonresident person for ensuring activities of branch or representation.

40. In the Section "General information":

1) in column 1 BIN of branch, representation of legal nonresident person in the Republic of Kazakhstan is specified;

2) in column 2 the tax period for which tax statements are provided is specified.

In the Section "Assets":

1) in line 100.08.01 the remaining balance of unused assets by data transfer from line 100.08.004 forms of tax statements 100.08 for the previous tax period is specified;

2) in line 100.08.002 the amount of the assets received from legal nonresident person for ensuring activities of branch or representation is specified including:

3) in line 100.08.002 A cash amount;

4) in line 100.08.002 B fixed asset cost;

5) in line 100.08.002 C the cost of intangible assets;

6) in line 100.08.002 D the cost of other assets.

In the Section "Expenses on Assets":

1) in line 100.08.003 the amount of the used assets received from legal nonresident person for ensuring activities of branch or representation is specified including:

2) in line 100.08.003 A expenses on compensation;

3) in line 100.08.003 B expenses on the rent;

4) in line 100.08.003 C expenses on acquisition of fixed assets;

5) in line 100.08.003 D expenses on acquisition of intangible assets;

6) in line 100.08.003 E expenses on acquisition of other goods;

7) in line 100.08.003 F other expenses are specified;

8) in line 100.08.004 the remaining balance of unused assets which is determined by the following formula is specified: line 100.08.001 + line 100.08.002 - line 100.08.003.

Chapter 11. The explanation on filling of form 100.09 - the Taxation of financial profit of the controlled foreign company

41. This form is intended for reflection of information on the amounts of financial profit of KIK or financial arrived PU KIK, the income tax from financial profit of KIK or financial arrived PU KIK, subject to reference in offsetting, and KPN withheld at payment source from the income of KIK, or KPN paid from the taxable income of KIK received from sources in the Republic of Kazakhstan.

In this appendix the financial profit of KIK or financial profit of PU KIK which is subject to release from the taxation in the Republic of Kazakhstan according to article 296 of the Tax Code on condition of availability at the resident taxpayer of the supporting documents determined by Item 2 of article 296 of the Tax Code is not subject to reflection.

42. In the Section "Information on KIK or PU KIK":

1) in the column A the sequence number of line is specified;

2) in column B the name of each KIK or everyone is specified to PU KIK. Determinations of KIK and PU KIK are this in article 294 of the Tax Code;

3) in the column C the country code in which KIK or PU KIK are created is specified (are incorporated) and are residents. If KIK or PU KIK are created in one country and are residents in other country, in this column the country code in which they are created is specified (are incorporated);

4) in the column D number of the state (tax) registration of each KIK is specified or everyone in the country where they are created (are incorporated) by PU KIK. In the presence at KIK or PU KIK of two registration: the state and tax registration, in this column it is necessary to specify number of tax registration;

5) in column E the general size of coefficient of direct, indirect, constructive participation or control of the resident taxpayer in each KIK in case of immediate, indirect, constructive possession or direct, indirect, constructive control of the resident taxpayer in KIK is specified independently or through controlled person (controlled persons), the Tax code determined according to Item 7 of Article 297;

6) in column F the currency code of the financial profit specified in column G according to Item 51 of these rules is specified;

7) in column G the positive size of financial profit to the taxation of each KIK or everyone PU KIK determined according to Items 2 and 3 of article 297 of the Tax Code in foreign currency is specified;

8) in column H the amount of the umensheniye made from financial profit of KIK or financial profit of PU KIK according to item 4 of article 297 of the Tax Code in foreign currency, on condition of availability at the resident taxpayer of the supporting documents determined by Item 10 of article 297 of the Tax Code is specified.

If the resident taxpayer does not apply item 4 of article 297 of the Tax Code, in this column "0" is specified;

9) in the column I the amount of financial profit of KIK or PU KIK to the taxation taking into account umensheniye which is determined as difference between columns G and H (column G - column H), in foreign currency is specified;

10) in column J the positive size of the financial profit reflected in the column I, corrected using correction coefficients according to Item 5 of article 297 of the Tax Code is specified. If the resident taxpayer does not apply Item 5 of article 297 of the Tax Code, this column is not filled in;

11) in column K the positive size of financial profit, taxable in the Republic of Kazakhstan, in foreign currency which is determined in one of the following procedures is specified:

as the work of columns J and E (column J x column E) if the financial profit reflected in the column I is corrected using correction coefficients according to Item 5 of article 297 of the Tax Code;

as the work of the columns I and E (the column I x column E) if the resident taxpayer does not apply Item 5 of article 297 of the Tax Code;

12) in the column L the positive size of financial profit, taxable in the Republic of Kazakhstan, reflected in column K and counted in national currency according to Item 6 of article 297 of the Tax Code is specified;

13) in the column M the tax amount is specified profit (the foreign income tax) from financial profit of KIK to the taxation or financial profit of PU KIK to the taxation estimated according to item 4 of article 303 of the Tax Code in foreign currency, on condition of availability at the resident taxpayer of the supporting documents specified in item 4 of article 303 of the Tax Code. The income tax is determined according to article 294 of the Tax Code (using the effective rate determined according to the paragraph the second the subitem 12) of item 4 of article 294 of the Tax Code), in foreign currency.

The income tax includes the tax withheld at payment source in the accounting period if the financial profit of KIK or PU KIK to the taxation includes (included) the income taxed in the current or previous period, withheld at payment source;

14) in column N the tax amount is specified profit (the foreign income tax) from financial profit of KIK to the taxation or financial profit of PU KIK to the taxation estimated according to item 4 of article 303 of the Tax Code (using the effective rate determined according to the paragraph third the subitem 12) of item 4 of article 294 of the Tax Code), and paid in foreign state for the accounting period, in foreign currency on condition of availability at the resident taxpayer of the supporting documents specified in item 4 of article 303 of the Tax Code. If the tax amount on profit specified in the column M differs from tax amount on profit paid in foreign state, in this column the amount of the paid income tax is specified. If the financial profit of KIK or financial profit of PU KIK was assessed with the income tax in two and more foreign states, in this column only the paid amount of one income tax at which the effective rate constitutes the maximum size from effective rates of the income tax paid in such foreign states is specified;

15) in column O the tax amount on profit which is subject to reference in offsetting according to item 4 of article 303 of the Tax Code in national currency on condition of availability at the resident taxpayer of the documents confirming the tax amounts on profit specified in the columns M and N is specified. In this column the tax amount is specified profit which is the smallest of the amounts specified in the columns M and N, counted in national currency using the following market rate of currency exchange:

if in this column the tax amount on profit, specified in the column M, - the arithmetic-mean market rate of currency exchange for the accounting period is subject to reflection;

if in this column the tax amount on profit, specified in column N, - the market rate of currency exchange on the date of payment of such income tax in foreign state is subject to reflection;

16) in column P income gained by KIK from sources in the Republic of Kazakhstan, in national currency is specified;

17) in column Q the amount of KPN withheld at payment source from the income specified in column P, which is deductible according to the subitem 1) or 2) of Item 1 of article 302 of the Tax Code in national currency on condition of availability at the resident taxpayer of the supporting documents specified in part three of Item 1 of article 302 of the Tax Code is specified.

Column P and Q are filled only in case of application by the resident taxpayer of provisions of the subitem 1) or 2) of Item 1 of article 302 of the Tax Code.

Final value of the column L is transferred to line 100.00.029.

Final value of column O is transferred to line 100.00.039 II.

Final value of column Q is transferred to line 100.00.039 VII.

Chapter 12. The explanation on filling of form 100.10 - the Taxation of non-profit organization

43. This form is intended for reflection of data on the taxation objects of the non-profit organization corresponding to conditions of Item 1 of article 289 of the Tax Code according to the income specified in Item 2 of article 289 of the Tax Code, except for joint-stock companies, organizations and consumer cooperatives except cooperatives of owners of apartments (rooms).

44. In the Section "Income":

1) in line 100.10.001 the amount of the gained income in type of remunerations on deposits is specified;

2) in line 100.10.002 the amount of the gained income in grant type is specified;

3) in line 100.10.003 the amount of the gained income in type of the admission fees is specified;

4) in line 100.10.004 the amount of the gained income in type of the membership fees is specified;

5) in line 100.10.005 the amount of the gained income in type of fees of members of condominium is specified;

6) in line 100.10.006 the amount of the gained income in type of the charitable help is specified;

7) in line 100.10.007 the amount of the gained income in type of the sponsor's help is specified;

8) in line 100.10.008 the amount of money and other property, received on a grant basis is specified;

9) in line 100.10.009 excess of the amount of positive exchange difference over the amount of the negative exchange difference which arose on the money placed on the deposit including on remunerations on them is specified;

10) in line 100.10.010 the income amount, the state social order received under the contract for implementation is specified;

11) in line 100.10.011 the total amount of the income determined as the amount of lines with 100.10.001 on 100.10.010 is specified. This line joins in line 100.00.004;

12) in line 100.10.012 the amount of the gained income in case of availability of the income from activities, not stipulated in Item 2 articles 289 of the Tax Code is specified;

13) in line 100.10.013 the total sum of the income determined as the amount of lines 100.10.011 and 100.10.012 is specified.

45. In the Section "Expenses":

1) in line 100.10.014 the expense amount is specified content of non-profit organization. It is determined by addition of values of lines with 100.10.014 I on 100.10.014 XXI:

in line 100.10.014 I the expense amount is specified electrical and heat energy;

in line 100.10.014 II the expense amount is specified financial services;

in line 100.10.014 III the expense amount is specified the rent;

in line 100.10.014 IV the expense amount is specified transport services;

in line 100.10.014 V the expense amount is specified communication services;

in line 100.10.014 VI the expense amount is specified auditor (consulting) services;

in line 100.10.014 VII the expense amount is specified security services;

in line 100.10.014 VIII the expense amount is specified lawyer services;

in line 100.10.014 IX the expense amount is specified notarial services;

in line 100.10.014 X the expense amount is specified fixed asset maintenance;

in line 100.10.014 XI the amount of taxes and other obligatory payments of the budget, penalties and penalty fee is specified;

in line 100.10.014 XII the deduction amount on the added social contributions to the State Social Insurance Fund, attributable to deductions according to Item 11 of article 243 of the Tax Code, and also the amount of the assignments paid to fund of social medical insurance according to the Law On compulsory social medical insurance, attributable to deductions according to Item 12 of article 243 of the Tax Code is specified;

in line 100.10.014 XIII the amount of penalties, penalty fee, penalties is specified;

in line 100.10.014 XIV the expense amount is specified insurance;

in line 100.10.014 XV the expense amount is specified advertizing;

in line 100.10.014 XVI the amount of other expenses is specified;

in line 100.10.014 XVII the expense amount is specified compensation;

in line 100.10.014 XVIII the expense amount is specified social payments;

in line 100.10.014 IXX the total amount of traveling expenses determined as the amount of lines with 100.10.014 IXX A on 100.10.014 IXX E is specified;

in line 100.10.014 IXX A the amount of actually made expenses on journey to the place of business trip and back, including payment of expenses for reservation is reflected;

in line 100.10.014 IXX B the amount of actually made expenses on employment of premises, including payment for reservation is reflected;

in lines 100.10.014 IXX C and 100.10.014 IXX D are reflected the corresponding amounts of the paid daily allowance on business trips in limits and outside the Republic of Kazakhstan;

in line in line 100.10.014 IXX E the expense amount, made by the taxpayer in case of execution of the entrance visa (cost of the visa, consular services, compulsory medical insurance) is specified;

in line 100.10.014 XX the amount of entertainment expenses is specified;

in line 100.10.014 XXI the expense amount of future periods attributable to expenses of tax period is specified;

2) in line 100.10.015 the expense amount on the organization and holding actions is specified. It is determined by addition of values of lines with 100.10.015 I on 100.10.015 XI:

in lines with 100.10.015 I on 100.10.015 XI expense amounts by types of actions are specified;

3) in line 100.10.016 the expense amount on preparation and placement of information materials is specified;

4) in line 100.10.017 the amount of remuneration paid (which is subject to payment) the taxpayer for tax period according to terms of the contract is specified;

5) in line 100.10.018 the expense amount in the form of the charitable help is specified;

6) in line 100.10.019 the expense amount in the form of the sponsor's help is specified;

7) in line 100.10.020 the expense amount in the form of the admission fees is specified;

8) in line 100.10.021 the expense amount in the form of the membership fees is specified;

9) in line 100.10.022 the expense amount in the form of money and other property transferred on a grant basis is specified;

10) in line 100.10.023 the total amount of expenses determined as the amount of lines with 100.10.014 on 100.10.022 is specified.

46. In the Section "Calculation of Deductions proceeding from Specific Weight of the Income Which Is Not Specified in Item 2 of Article 289 of the Tax Code":

1) in line 100.10.024 the specific weight of the income, taxable in generally established procedure according to Item 5 Item 5 of the Tax code, in the total amount of the income, determined as the relation of the amount of line 100.10.012 and the amount of line 100.10.013 is specified;

2) at line 100.10.025 expenses of non-profit organization are specified and it is determined as expense amount, specified in lines 100.00.040 I, in case of availability of the income from activities, not stipulated in Item 2 articles 289 of the Tax Code and 100.10.023;

3) in line 100.10.026 the expenses which are subject to reference on deductions in case of availability of the income from activities, not stipulated in Item 2 articles 289 of the Tax Code are specified. It is determined as the work of lines 100.10.025 and 100.10.024.

47. In the Section "Calculation of Deductions on the basis of the Data of the Tax Accounting Providing the Separate Expense Accounting, Made for the Income Account, Specified in Item 2 of Article 289 of the Tax Code, and the Expenses Made at the expense of Other Income":

in line 100.10.027 the expense amount, subject to reference on deductions and determined by method on the basis of the data of the tax accounting providing the separate expense accounting, made for the income account, specified in Item 2 of article 289 of the Tax Code, and the expenses made at the expense of other income is specified. The amount of line 100.00.040 I is transferred to this line.

Chapter 13. The explanation on filling of form 100.11 - is non-paid the received (transferred) property (the charitable help, the sponsor's help, money and other property)

48. This form is intended for determination of the amount of the income of non-profit organization.

49. In the Section "Calculation":

1) in the column A the sequence number of line is specified;

2) in column B BIN of the legal entity or IIN of the physical person specified in the column B is specified.

The line is subject to filling in the presence at legal or the BIN physical person (IIN) according to the Law of the Republic of Kazakhstan of January 12, 2007 "About national registers of identification numbers";

3) in the column C the residence country code according to Item 52 of these rules is specified;

4) in the column D registration number of the nonresident in the country of its residence which donated (received) property is specified;

5) in column E the type code gratuitously of the received (transferred) property is specified. When filling the declaration the following coding of types gratuitously of the received (transferred) property is used:

1 - charitable help;

2 - sponsor's help;

3 - money and other property received (transferred) on a grant basis;

4 - the income under the contract for implementation of the state social order, remuneration on deposits and fees of members of condominium;

6) in column F the code of the property received gratuitously according to Item 54 of these rules is specified. This column is not filled in in case of receipt of assignments on a grant basis;

7) in column G number and document date, the property confirming non-paid obtaining (transfer) are specified;

8) in column H the amount (cost) gratuitously of the received property is specified;

9) in the column I the amount (cost) of the donated property is specified.

Chapter 14. The explanation on filling of form 100.12 - the Income, received in MFTsA

50. This form is intended for reflection of the income exempted from taxation of KPN according to Items 3, of the 4 and 7 article 6 of the Constitutional law, except for the income of members of MFTsA representing the declaration in form 180.00.

51. In the Section "Income from Rendering Financial Services, Stipulated in Item 3 Articles 6 of the Constitutional Law":

1) in line 100.12.001 the income amount from rendering banking services of Islamic bank determined according to the subitem 1) of Item 3 of article 6 of the Constitutional law is specified;

2) in line 100.12.002 the income amount from rendering services of reinsurance and insurance broker services determined according to the subitem 2) of Item 3 of article 6 of the Constitutional law is specified;

3) in line 100.12.003 the income amount from rendering services in investment asset management of investment funds, to their accounting and storage, and also ensuring release, placement, the address, redemption and repayment of securities of investment funds determined according to the subitem 3) of Item 3 of article 6 of the Constitutional law is specified;

4) in line 100.12.004 the income amount from rendering broker and (or) dealer, underwriting services determined according to the subitem 4) of Item 3 of article 6 of the Constitutional law is specified;

5) in line 100.12.005 the income amount from rendering other financial services determined by acts MFTsA determined according to the subitem 5) of Item 3 of article 6 of the Constitutional law is specified;

6) in line 100.12.006 the total amount of the income from rendering the financial services specified in Item 3 of article 6 of the Constitutional law is specified. It is determined as the amount of indicators of lines with 100.12.001 on 100.12.005.

52. In the Section "Income from Rendering the Accompanying Services, Stipulated in Item 4 Articles 6 of the Constitutional Law":

1) in line 100.12.007 the income amount from rendering legal services determined according to item 4 of article 6 of the Constitutional law is specified;

2) in line 100.12.008 the income amount from rendering auditor services determined according to item 4 of article 6 of the Constitutional law is specified;

3) in line 100.12.009 the income amount from rendering accounting services determined according to item 4 of article 6 of the Constitutional law is specified;

4) in line 100.12.010 the income amount from rendering consulting services determined according to item 4 of article 6 of the Constitutional law is specified;

5) in line 100.12.011 the total amount of the income from rendering the accompanying services specified in item 4 of article 6 of the Constitutional law is specified. It is determined as the amount of indicators of lines with 100.12.007 on 100.12.010.

53. In the Section "The Income Exempted from the Taxation according to Item 7 of Article 6 of the Constitutional Law":

in line 100.12.012 the total amount of the income exempted from the taxation according to Item 7 of article 6 of the Constitutional law is specified.

54. In the Section "All the income exempted from the taxation according to the Constitutional law":

in line 100.12.013 the total amount of the income exempted from the taxation according to the Constitutional law is specified. It is determined as 100.12.006 + 100.12.011 + 100.12.012.".

Appendix 3

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

See Appendix 3 (0.15Mb In original language)

Appendix 4

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

See Appendix 4 (0.17Mb In original language)

Appendix 5

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

Rules of creation of the tax statements "Calculation of the Amount of Advance Payments for the Corporate Income Tax Which Is Subject to Payment for the Period before Delivery of the Declaration", and "Calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period after delivery of the declaration" (forms 101.01 - 101.02)

Chapter 1. General provisions

1. These rules of creation of the tax statements "Calculation of the Amount of Advance Payments for the Corporate Income Tax Which Is Subject to Payment for the Period before Delivery of the Declaration", and tax statements "Calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period after delivery of the declaration (form 101.01 - 101.02)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for creation by payers of the corporate income tax (further - KPN) to whom according to article 305 of the Tax Code the obligation on calculation and payment of advance payments on KPN, the following forms of tax statements is assigned:

calculation of the amount of advance payments for KPN which is subject to payment before delivery of the declaration (form 101.01) (calculation before delivery of the declaration);

calculation of the amount of advance payments for KPN which is subject to payment after delivery of the declaration (form 101.02) (calculation after delivery of the declaration).

2. When filling calculations before delivery of the declaration corrections, erasures and blots are not allowed.

3. In the absence of indicators the corresponding cells are not filled.

4. In these rules arithmetic signs are applied: "+" - plus, "-" - minus, "x" - multiplication, "/" - division, "=" - is equal.

5. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line.

6. In case of creation of calculations before delivery of the declaration:

1) on paper - calculations are filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

2) electronically - are filled according to article 208 of the Tax Code.

7. Calculations before delivery of the declaration are constituted, signed, certified (seal of the cases established by the legislation of the Republic of Kazakhstan or the digital signature) by the taxpayer (tax agent) on paper and (or) electronic carriers in the Kazakh and (or) Russian languages, according to Item 2 of article 204 of the Tax Code.

8. In case of representation of calculations before delivery of the declaration:

1) in attendance procedure on paper - are constituted in duplicate, one copy returns to the taxpayer (tax agent) with mark of surname, name and middle name (in case of its availability) and the signature of the employee of the body of state revenues which adopted the declaration and impress of a seal (stamp);

2) by mail the registered mail with the notification on paper - the taxpayer (tax agent) receives the notification of post or other organization of communication;

3) electronically, allowing computer information processing - the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of state revenues.

Chapter 2. The explanation on filling of calculation before delivery of the declaration (form 101.01)

9. In the Section "General Information about the Taxpayer" the taxpayer specifies the following data:

1) business and identification number (further - BIN) the taxpayer;

2) tax period for which tax statements are submitted - accounting tax period for which calculation before delivery of the declaration is represented (it is specified in the Arab figures);

3) the name of the taxpayer - the name of the legal entity according to constituent documents.

In case of execution of the tax liability by the trustee according to the property trust management agreement legal person - the trustee specifies in line the name according to constituent documents;

4) calculation type.

The corresponding cells are noted taking into account reference of calculation before delivery of the declaration to the types of tax statements specified in article 206 of the Tax Code;

5) separate categories of the taxpayer.

Cells are noted if the taxpayer belongs to one or several categories specified in the lines A, V and S:

And - the taxpayer applying special tax regime according to articles 697-701 of the Tax Code;

In - the trustee according to article 40 of the Tax Code;

With - the founder of trust management according to article 40 of the Tax Code;

6) currency code.

The currency code according to the appendix 23 "Classification of currencies" approved by the decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs declarations" is specified (further - the decision of KTS No. 378);

7) residence sign:

the cell And is noted by the resident taxpayer of the Republic of Kazakhstan;

the cell In is noted by the nonresident taxpayer of the Republic of Kazakhstan;

8) country code of residence and number of tax registration.

It is filled if calculation before delivery of the declaration is constituted by the nonresident taxpayer of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident according to appendix 22 "The qualifier of the countries of the world" to the decision of KTS No. 378 is specified;

in line B number of tax registration of the nonresident in the country of residence of the nonresident is specified.

10. If the trust management agreement to the trustee assigns execution of the tax liability on the activities performed within such agreement, the legal entity - the trustee constitutes single calculation before delivery of the declaration for the activities and for the activities performed within the trust management agreement.

In case of application by the taxpayer of special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes calculation before delivery of the declaration is constituted in general on the activities performed within special tax regime, and activities which taxation is performed in generally established procedure.

The subsoil user constitutes single calculation before delivery of the declaration for contractual and extra contractual activities.

11. The Section "Calculation of the Amount of Advance Payments for KPN according to the Subitem 1) Item 5 of Article 305 of the Tax Code" is filled in with the taxpayer who in the previous tax period estimated, and paid advance payments on KPN.

In this Section:

1) in line 101.01.001 the total amount of advance payments on KPN estimated in the taxpayer in calculations of the amounts of advance payments for the previous tax period is specified;

2) in line 101.01.002 the amount of advance payments on KPN which is subject to payment for the period before delivery of the declaration, determined as one fourth from the total amount of advance payments estimated in calculations of the amounts of advance payments for the previous tax period is specified;

3) in line 101.01.003 the amount of monthly advance payment for January, February, March months of accounting tax period is specified. It is determined as one third from line 101.01.002 (101.01.002/3).

12. The Section "Calculation of the Amount of Advance Payments for KPN according to the Subitem 2) Item 5 of Article 305 of the Tax Code" is filled in with the taxpayer who in the previous tax period did not estimate, and did not pay advance payments on KPN.

In this Section:

1) in line 101.01.004 the amount of KPN which presumably will be estimated for accounting tax period according to Item 1 of article 302 of the Tax Code is specified;

2) in line 101.01.005 the amount of KPN which presumably will be estimated for accounting tax period according to article 652 of the Tax Code is specified;

3) in line 101.01.006 the amount of the advance payments on KPN which are subject to payment for the period before delivery of the declaration is specified. It is determined as one fourth from the amount of lines 101.01.004 and 101.01.005 ((101.01.004 + 101.01.005)/4);

4) the line 101.01.007 is filled with the taxpayer performing types of activity which taxation is performed according to Articles 697, of 698, of 699, 700 both 701 Tax codes and noted cell "And" lines 5.

In this line one fourth amounts of reduction of advance payments on KPN which is determined in the following procedure are specified:

if the taxpayer performs activities only within special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes - in the amount of 70 (seventy) percent from the amount of KPN which presumably will be estimated following the results of tax period according to Item 1 of article 302 of the Tax Code ((101.01.004/4) x 70%);

if the taxpayer at the same time performs types of activity which taxation is performed according to Articles 697, of 698, of 699, 700 and 701 Tax codes, and also types of activity which taxation is made in generally established procedure - in the amount of 70 (seventy) percent from the amount of KPN which presumably will be estimated following the results of tax period according to Item 1 of article 302 of the Tax Code from the taxable income received on types of activity which taxation is performed according to Articles 697, of 698, of 699, 700 and 701 Tax codes;

5) in line 101.01.008 the total sum of advance payments on KPN which is subject to payment for the period before delivery of the declaration is specified.

If the cell of "A" of line 5, is noted this line is determined taking into account line 101.01.007 (101.01.006 - 101.01.007). If the cell "And" lines 5 is noted, value of line 101.01.006 is transferred to this line;

6) in line 101.01.009 the monthly advance payment amount for January, February, March months of tax period is specified. It is determined as one third from line 101.00.008 (101.01.008/3);

13. In the Section "Responsibility of the Taxpayer":

1) in the field "Surname, Name, Middle Name (in case of Its Availability) the Head" surname, the name, middle name (are entered in case of its availability) the head according to constituent documents;

2) date of giving of calculation - date of giving of calculation before delivery of the declaration in body of state revenues;

3) code of body of state revenues - code of body of state revenues in the location of the taxpayer;

4) in the field "Surname, Name, Middle Name (in case of Its Availability) the Official Who Accepted Calculation" is entered surname, name, middle name (in case of its availability) the employee of the body of state revenues which accepted calculation before delivery of the declaration;

5) date of acceptance of calculation - date of representation of calculation before delivery of the declaration according to Item 2 of article 209 of the Tax Code;

6) the entering document number - the registration number of calculation before delivery of the declaration assigned by body of state revenues;

7) date of postage stamp - date of the postage stamp which is put down by post or other organization of communication.

Chapter 3. The explanation on filling of calculation after delivery of the declaration (form 101.02)

14. In the Section "General Information about the Taxpayer" the taxpayer specifies the following data:

1) BIN of the taxpayer;

2) tax period for which tax statements are submitted - accounting tax period for which calculation after delivery of the declaration is represented (it is specified in the Arab figures);

3) the name of the taxpayer - the name of the legal entity according to constituent documents;

4) calculation type.

The corresponding cells are noted taking into account reference of calculation after delivery of the declaration to the types of tax statements specified in article 206 of the Tax Code;

5) number and date of the notification.

Lines are filled in case of provision of the additional calculation after delivery of the declaration for the notification provided by the subitem 4) of Item 3 of article 206 of the Tax Code;

6) separate categories of the taxpayer.

Cells are noted if the taxpayer belongs to one or several categories specified in the lines A, V and S:

And - the taxpayer applying special tax regime according to articles 697-701 of the Tax Code;

In - the trustee according to article 40 of the Tax Code;

With - the founder of trust management according to article 40 of the Tax Code;

7) currency code according to the appendix 23 "Classification of currencies" to the decision of KTS No. 378;

8) residence sign:

the cell And is noted by the resident taxpayer of the Republic of Kazakhstan;

the cell In is noted by the nonresident taxpayer of the Republic of Kazakhstan;

9) country code of residence and number of tax registration.

It is filled if calculation after delivery of the declaration is constituted by the nonresident taxpayer of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident according to appendix 22 "The qualifier of the countries of the world" to the decision of KTS No. 378 is specified;

in line B number of tax registration of the nonresident in the country of residence of the nonresident is specified.

15. If the trust management agreement to the trustee assigns execution of the tax liability on the activities performed within such agreement, legal person - the trustee constitutes single calculation after delivery of the declaration for the activities and for the activities performed within the trust management agreement.

In case of application by the taxpayer of special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes, such taxpayer constitutes single calculation after delivery of the declaration for the activities performed within special tax regime, and activities which taxation is performed in generally established procedure.

The subsoil user constitutes single calculation after delivery of the declaration for contractual and extra contractual activities.

16. In the Section "The Estimated Amount of KPN for the Previous Tax Period":

1) in line 101.02.001 the amount of KPN determined as the amount of lines 101.02.001 I and 101.02.001 II estimated for the previous tax period is specified;

2) in line 101.02.001 I the amount of KPN estimated for the previous tax period according to Item 1 of article 302 of the Tax Code is specified;

3) in line 101.02.001 II the amount of KPN estimated for the previous tax period according to article 652 of the Tax Code on net income is specified.

17. In the Section "Calculation of the Amount of Advance Payments for KPN according to the Subitem 3) Item 5 of Article 305 of the Tax Code":

1) in line 101.02.002 the amount of advance payments on KPN which is subject to payment for the period after delivery of the declaration and determined in the amount of three fourth from 101.02.001 amounts of KPN specified in line for the previous tax period is specified (3/4 * 101.02.001);

2) the line 101.02.003 is filled with the taxpayer who in the previous tax period applied special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes and, at the same time:

applies such mode in accounting tax period;

when filling this calculation noted cell "And" lines 6.

In this line it is specified the three fourth the amount of reduction of advance payments according to article 700 of the Tax Code which is determined in the following procedure:

if the taxpayer in the previous tax period performed activities only within SNR according to Articles 697, of 698, of 699, 700 and 701 Tax codes - in the amount of 70 (seventy) percent from the amount of KPN estimated for the previous tax period according to Item 1 of article 302 of the Tax Code ((101.02.001 I x 3/4)x of 70%);

if the taxpayer in the previous tax period at the same time performed types of activity which taxation was performed according to Articles 697, of 698, of 699, 700 both 701 Tax codes, and types of activity which taxation was made in generally established procedure - in the amount of 70 (seventy) percent from the amount of KPN which was estimated following the results of the previous tax period according to Item 1 of article 302 of the Tax Code from the taxable income received on types of activity which taxation was performed according to Articles 697, of 698, of 699, 700 and 701 Tax codes;

3) in line 101.02.004 the amount of monthly advance payment on KPN which is subject to payment for 2, the 3 and 4 quarters of accounting tax period is specified.

If the cell "And" lines 6, is noted the line 101.02.004 is determined taking into account line 101.02.003 ((101.02.001 I - 101.02.003 + 101.02.001 II) / 9).

If the cell "And" lines 6 is noted, the line 100.00.004 is determined as one ninth lines 100.00.002 (100.02.002/9).

18. In the Section "Calculation of the Amount of Advance Payments for KPN according to the Subitem 4) Item 5 of Article 305 of the Tax Code":

1) in line 101.02.005 the amount of KPN which presumably will be received following the results of accounting tax period in case of its calculation according to Item 1 of article 302 of the Tax Code is specified;

2) in line 101.02.006 the amount of KPN which presumably will be received following the results of accounting tax period in case of its calculation according to article 652 of the Tax Code is specified;

3) in line 101.02.007 the amount of advance payments on KPN which is subject to payment after delivery of the declaration, estimated as three fourth from the expected amount KPN for accounting tax period ((101.02.005 + 101.02.006) x (3/4)) is specified;

4) the line 101.02.008 is filled with the taxpayer who is performing activities within special tax regime according to Articles 697, of 698, of 699, 700 both 701 Tax codes and noted cell "And" lines 6.

In this line the amount of reduction of advance payments on KPN which is determined in the following procedure is specified:

if the taxpayer performs activities only within special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes - in the amount of 70 (seventy) percent from the amount of KPN which presumably will be estimated following the results of tax period according to Item 1 of article 302 of the Tax Code ((101.02.005 x 70%) * 3/4);

if the taxpayer performs activities within special tax regime according to Articles 697, of 698, of 699, 700 both 701 Tax codes and activities which taxation is performed in generally established procedure - in the amount of 3/4 from the amount determined in the amount of 70 (seventy) percent of the amount of KPN which presumably will be estimated following the results of accounting tax period according to Item 1 of article 302 of the Tax Code from the taxable income received on types of activity which taxation is performed according to Articles 697, of 698, of 699, 700 and 701 Tax codes;

5) in line 101.02.009 the amount of monthly advance payment on KPN which is subject to payment for 2, the 3 and 4 quarters of accounting tax period is specified.

If the cell "And" lines 6, is noted the line 101.02.009 is determined taking into account line 101.02.008 ((101.02.007 - 101.02.008)/9).

If the cell "And" lines 6 is noted, the line 101.02.009 is determined as one ninth lines 101.02.007 (101.02.007/9).

19. According to Item 7 of article 305 of the Tax Code the taxpayer has the right to provide during accounting tax period additional calculation after delivery of the declaration, proceeding from expected income amount for accounting tax period for months of accounting tax period on which there did not come payment due dates of advance payments on KPN, with indication of adjustment amount in line 101.02.004 or in line 100.02.009 of calculation after delivery of the declaration.

The amounts of the advance payments on KPN which are subject to payment for the period after delivery of the declaration taking into account the adjustments specified in additional calculations after delivery of the declaration cannot have negative value.

20. In the Section "Responsibility of the Taxpayer":

1) in the field "Surname, Name, Middle Name (in case of Its Availability) the Head" surname, the name, middle name (are entered in case of its availability) the head according to constituent documents;

2) date of giving of calculation - date of giving of calculation after delivery of the declaration in body of state revenues;

3) code of body of state revenues - code of body of state revenues in the location of the taxpayer;

4) in the field "Surname, Name, Middle Name (in case of Its Availability) Official Persons, Accepted Calculation" is entered surname, name, middle name (in case of its availability) the employee of the body of state revenues which accepted calculation after delivery of the declaration;

5) date of acceptance of calculation - date of representation of calculation according to Item 2 of article 209 of the Tax Code;

6) the entering document number - the registration number of calculation after delivery of the declaration assigned by body of state revenues;

7) date of postage stamp - date of the postage stamp which is put down by post or other organization of communication.

Subitems 4), 5), 6) and 7) of this Item are filled in with the employee of body of state revenues who accepted calculation on paper.

 

Appendix 6

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

See Appendix 6 (0.11Mb In original language)

Appendix 7

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

Rules of creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03)"

Chapter 1. General provisions

1. These rules of creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for the creation of form of the tax statements "Calculation for the Corporate Income Tax" (further - calculation) intended for reflection by the tax agent of the income assessed at source of payment, calculation and timely payment of the corporate income tax (further - KPN) withheld at payment source in case of payment of the income to the residents specified in article 307 of the Tax Code calculation is constituted by the tax agent according to article 308 of the Tax Code.

2. When filling calculation corrections, erasures and blots are not allowed.

3. In the absence of indicators the corresponding cells are not filled.

4. In these rules arithmetic signs are applied: "+" - plus, "-" - minus, "x" - multiplication, "/" - division, "=" - is equal.

5. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of calculation.

6. In case of calculation creation:

1) on paper - it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

2) electronically - it is filled according to article 208 of the Tax Code.

7. Calculation is constituted, signed, certified (seal of the cases established by the legislation of the Republic of Kazakhstan or the digital signature) by the tax agent on paper and (or) electronic carriers in the Kazakh and (or) Russian languages according to Item 2 of article 204 of the Tax Code.

8. In case of calculation representation:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the tax agent with mark of surname, name and middle name (in case of its availability) and the signature of the employee of the body of state revenues which accepted calculation and impress of a seal (stamp);

2) by mail the registered mail with the notification on paper - the tax agent receives the notification of post or other organization of communication;

3) electronically, allowing computer information processing - the tax agent receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of state revenues.

Chapter 2. The explanation on calculation filling (form 101.03)

9. In the Section "General Information about the Tax Agent" the tax agent specifies the following data:

1) business and identification number (further - BIN) the taxpayer;

2) tax period for which tax statements are submitted - reporting quarter of tax period for which calculation is represented (it is specified in the Arab figures);

3) the name of the tax agent - the name of the legal entity according to constituent documents or physical person;

4) calculation type.

The corresponding cells are noted taking into account reference of calculation to the types of tax statements specified in article 206 of the Tax Code;

5) number and date of the notification.

Lines are filled in case of representation of type of the calculation provided by the subitem 4) of Item 3 of article 206 of the Tax Code;

6) currency code - currency code according to the appendix 23 "Classification of currencies" approved by the decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs declarations" (further - the decision of KTS No. 378);

7) residence sign:

the cell And is noted by the tax agent who is resident of the Republic of Kazakhstan;

the cell In is noted by the tax agent who is nonresident of the Republic of Kazakhstan;

8) country code of residence and number of tax registration.

It is filled if calculation is constituted by the tax nonresident agent of the Republic of Kazakhstan, at the same time:

in line A - the country code of residence of the nonresident according to appendix 22 "The qualifier of the countries of the world" to the decision of KTS No. 378 is specified;

in line B - number of tax registration in the country of residence of the nonresident is specified.

10. In the Section "Calculation":

1) lines 101.03.001 I, 101.03.001 II and 101.03.001 III are intended for reflection of the amount of the income assessed at source of payment, paid by the tax agent for every month of tax period. The line 101.03.001 IV is intended for reflection of total sum of the income paid for tax period assessed at source of the payment determined as the amount of lines 101.03.001 I, 101.03.001 II and 101.03.001 III;

2) lines 101.03.002 I, 101.03.002 II and 101.03.002 III are intended for the reflection of the amount of KPN withheld at payment source, and which is subject to payment in the budget for every month of tax period. The line 101.03.002 IV is intended for reflection of the total sum of tax for tax period determined as the amount of lines 101.03.002 I, 101.03.002 II and 101.03.002 III.

11. In the Section "Responsibility of the Tax Agent":

1) in the field "Surname, Name, Middle Name (in case of Its Availability) the Head" surname, the name, middle name (are entered in case of its availability) the head according to constituent documents;

2) date of giving of calculation - date of representation of calculation in body of state revenues;

3) code of body of state revenues - code of body of state revenues in the location of the tax agent;

4) in the field "Surname, Name, Middle Name (in case of Its Availability) the Official Who Accepted Calculation" - surname, name, middle name (in case of its availability) the employee of the body of state revenues which accepted calculation;

5) date of acceptance of calculation - date of representation of calculation according to Item 2 of article 209 of the Tax Code;

6) the entering document number - the registration number of calculation assigned by body of state revenues;

7) date of postage stamp - date of the postage stamp which is put down by post or other organization of communication.

Subitems 4), 5), 6) and 7) of this Item are filled in with the employee of body of state revenues who adopted the declaration on paper.

Appendix 8

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

See Appendix 8 (0.55Mb In original language)

Appendix 9

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

Rules of creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04)"

Chapter 1. General provisions

1. These rules of creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04)" (further - Rules), are developed according to the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for creation of form of the tax statements "Calculation for the Corporate Income Tax" (further - calculation) intended for calculation of the amount of the corporate income tax withheld at payment source from the income of the nonresident and also for reflection of the amounts of the income exempted from the taxation according to provisions of the international treaty. Calculation is constituted by the tax agent according to article 648 of the Tax Code.

2. Calculation consists of the calculation (form 101.04) and appendices to it (101.04), the tax liability intended for detailed reflection of information on calculation.

3. When filling calculation corrections, erasures and blots are not allowed.

4. In the absence of indicators the corresponding cells of calculation are not filled.

5. Appendix to calculation is constituted without fail when filling the lines in calculation requiring disclosure of the corresponding indicators.

6. Appendix to calculation is not constituted in the absence of the data which are subject to reflection in it.

7. In case of excess of quantity of indicators in the lines which are available on leaf of appendix to calculation the similar sheet of appendix to calculation is in addition filled in.

8. In these rules arithmetic signs are applied: "+" - plus, "-" - minus, "x" - multiplication, "/" - division, "=" - is equal.

9. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of calculation.

10. In case of calculation creation:

1) on paper - it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

2) electronically - it is filled according to article 208 of the Tax Code.

11. Calculation is constituted, signed, certified (seal of the cases established by the legislation of the Republic of Kazakhstan or the digital signature) by the taxpayer (tax agent) on paper and (or) electronic carriers in the Kazakh and (or) Russian languages compliance with Item 2 of article 204 of the Tax Code.

12. In case of calculation representation:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer (tax agent) with mark of surname, name and middle name (in case of its availability) and the signature of the employee of body of state revenues, the accepted calculation and impress of a seal (stamp);

2) by mail the registered mail with the notification on paper - the taxpayer (tax agent) receives the notification of post or other organization of communication;

3) electronically, allowing computer information processing - the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of state revenues.

13. In the Section "General Information about the Tax Agent" of appendix to calculation the relevant data reflected in the Section "General Information about the Tax Agent" of this calculation are specified.

Chapter 2. The explanation on calculation filling (101.04)

14. In the Section "General Information about the Tax Agent" the tax agent specifies the following data:

1) individual identification number (business and identification number) of the taxpayer;

2) tax period for which tax statements are submitted - accounting tax period for which calculation is represented (it is specified in the Arab figures);

3) the name of the tax agent - surname, name, middle name (in case of its availability) physical person or the name of the legal entity according to constituent documents;

4) calculation type.

The corresponding cells are noted taking into account reference of calculation to the types of tax statements specified in article 206 of the Tax Code;

5) number and date of the notification.

Lines are filled in case of representation of type of the calculation provided by the subitem 4) of Item 3 of article 206 of the Tax Code.

15. In the Section "Settlement Indicators":

1) lines 101.04.001 I, 101.04.001 II and 101.04.001 III are intended for reflection of the amount of the income added and paid to the nonresident for every month of tax period and are filled based on data of appendix to calculation. The line 101.04.001 IV is intended for reflection of the total sum of the income for tax period specified in this subitem, determined as the amount of lines 101.04.001 I, 101.04.001 II and 101.04.001 III;

2) lines 101.04.002 I, 101.04.002 II and 101.04.002 III are intended for the reflection of the income tax amount which is subject to budget contribution according to the subitem 1) of Item 1 of article 647 of the Tax Code for every month of tax period and are filled based on data of appendix to calculation. The line 101.04.002 IV is intended for reflection of the total sum of tax for tax period determined as the amount of lines 101.04.002 I, 101.04.002 II and 101.04.002 III;

3) the line 101.04.003 is intended for reflection of the amount of the income added, but unpaid to nonresidents, carried by the tax agent on deductions. Term 101.04.003 it is filled based on data of appendix to calculation.

Date of reference on deductions of the added, but not paid income of nonresidents, is recognized on December 31 accounting calendar year. The line 101.04.003 is filled in calculation for the 4th quarter of accounting calendar year;

4) the line 101.04.004 is intended for reflection of the income tax amount with added, but the unpaid income of the nonresidents carried by the tax agent on deductions, reflected in line 101.04.003, of subject to budget contribution according to the subitem 2) of Item 1 of article 647 of the Tax Code. Line 101.04.004 are filled based on data of appendix to calculation;

5) lines 101.04.005 I, 101.04.005 II and 101.04.005 III, are intended for reflection of the amount of the income added according to the subitem 5) of Item 1 of article 644 of the Tax Code for every month of tax period and are filled based on data of appendix to calculation. The line 101.04.005 IV is intended for reflection of the total sum of the income for tax period specified in this subitem, determined as the amount of lines 101.04.005 I, 101.04.005 II and 101.04.005 III;

6) lines 101.04.006I, 101.04.006II and 101.04.006III, are intended for reflection of the income tax amount of subject to budget contribution according to the subitem 3) of Item 1 of article 647 of the Tax Code for every month of tax period, and are filled based on data of appendix to calculation. The line 101.04.006 IV is intended for reflection of the total sum of the taxes for tax period specified in this subitem, determined as the amount of lines 101.04.006 I, 101.04.006 II and 101.04.006 III.

16. In the Section "Responsibility of the Tax Agent":

1) in the field "Surname, Name, Middle Name (in case of Its Availability) the Head" surname, the name, middle name (are entered in case of its availability) the head according to constituent documents;

2) date of giving of calculation - date of representation of calculation in body of state revenues;

3) code of body of state revenues - code of body of state revenues in the location of the taxpayer;

4) in the field "Surname, Name, Middle Name (in case of Its Availability) Official Persons, Accepted Calculation" is entered surname, name, middle name (in case of its availability) the employee of the body of state revenues which accepted calculation;

5) date of acceptance of calculation - date of representation of calculation according to Item 2 of article 209 of the Tax Code;

6) the entering document number - the registration number of calculation assigned by body of state revenues;

7) date of postage stamp - date of the postage stamp which is put down by post or other organization of communication.

Subitems 4), 5), 6) and 7) of this Item are filled in with the employee of body of state revenues who adopted the declaration on paper.

17. Appendix to calculation (101.04):

1) in the column A the sequence number of line is specified;

2) in the column B month of quarter in which payment of the income to the nonresident is made is specified.

In case of reflection of the amounts added, but the unpaid income carried on deductions, the column B of calculation for the 4th quarter is not filled in;

3) in the column C full name of foreign legal person receiver of the income is specified (further - the nonresident);

4) in the column D the country code of residence of the nonresident is specified.

When filling country code the coding of the countries according to the appendix 22 "The qualifier of the countries of the world" approved by the decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs declarations" except the states with the preferential taxation included in the list, the states with the preferential taxation approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 142 is used (it is registered in the Register of state registration of regulatory legal acts at No. 16404) (further - the Order No. 142). For the states with the preferential taxation included in the list approved by the Order No. 142, when filling country code as country code sequence numbers of such states according to the Order No. 142 are used. For the states having in the territory administrative territorial units with the preferential taxation, the sequence number of this state will be considered as country code;

5) in column E number of tax registration of the nonresident in the country of residence is specified;

6) in column F the income type code according to Item 18 of the these rules received by the nonresident from sources in the Republic of Kazakhstan is specified;

7) in column G number and date of the contract (agreement) signed between the nonresident and the tax agent according to whom there is income, except for the income in type of dividends is specified;

8) in column H the amount of the added and paid income according to which there are obligations on tax withholding, including exempted from tax withholding according to the international treaty is specified.

When making foreign currency transactions in this column the amount of the added and paid income converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified;

9) in the column I the income tax rate at payment source established by the international treaty or article 646 of the Tax Code is specified;

10) in column J the income tax amount from the added and paid income which is subject to budget contribution according to article 647 of the Tax Code is specified.

When making transactions (payment of the income) in foreign currency in this column the income tax amount at payment source converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of payment of advance payment, on the date of charge of the income is specified.

Column H - J are filled on the added and paid amounts of the income to nonresidents;

11) in column K the amount added, but unpaid is specified to nonresidents during tax period of the income carried by the tax agent on deductions.

When making foreign currency transactions in this column the amount of the unpaid income of the nonresidents carried by the tax agent on deductions, converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange the last day of tax period, stipulated in Clause 314 Tax codes for which the income of the nonresident is carried on deductions is specified;

12) in the column L the income tax rate at payment source established by the international treaty or article 646 of the Tax Code is specified;

13) in the column M the income tax amount from the income of the nonresidents, added, but unpaid during accounting tax period, carried by the tax agent on deductions which is subject to budget contribution according to article 647 of the Tax Code is specified.

When making foreign currency transactions in this column the income tax amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of reference on deductions of the income of the nonresident is specified.

Column K - M are filled on added, but not to paid amounts of the income to nonresidents in case of their reference on deductions and are filled in calculation for the 4th quarter of accounting calendar year;

14) in column N the amount of the income added according to the subitem 5) of Item 1 of article 644 of the Tax Code is specified. When making transactions (payment of the income) in foreign currency, in this column the income amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified;

15) in column O the income tax rate at payment source established by the international treaty or article 646 of the Tax Code is specified;

16) in column P the income tax amount from the income added according to the subitem 5) of Item 1 of article 644 of the Tax Code which is subject to budget contribution according to article 647 of the Tax Code is specified.

When making foreign currency transactions in this column the income tax amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of reference on deductions of the income of the nonresident is specified;

17) in column Q the amount of the added (paid) income exempted from tax withholding according to the international treaty is specified. At the same time the income exempted from tax withholding also is understood as the amounts to which reduced tax rates according to provisions of international treaties are applied. When making transactions (payment of the income) in foreign currency, in this column the income amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified;

18) in column R the code of type of the international treaty according to Item 20 of these rules which was applied to the income specified in column N is specified;

19) in column S the name of the international treaty specified in column R in case of reflection in the column R of code 22 is specified;

20) in column T the country code with which the international treaty Column T is signed is specified it is filled according to the subitem 4) of Item 17 of these rules. The columns Q-S are filled in if the taxpayer applies provisions of the ratified interstate or intergovernmental agreement.

Total sums of the column H of appendix for the corresponding month of reporting quarter are transferred to the corresponding lines 101.04.001 I, 101.04.001 II and 101.04.001 III.

Column J - in the corresponding lines 101.04.002 I, 101.04.002 II and 101.04.002 III.

Total sums of column K in total expression on all Appendix to calculation are transferred to line 101.04.003, the column M at line 101.04.004.

Total sums of the column N of appendix for the corresponding month of reporting quarter are transferred to the corresponding lines 101.04.005 I, 101.04.005 II and 101.04.005 III. Total sums of the column P of appendix for the corresponding month of reporting quarter are transferred to the corresponding lines 101.04.006 I, 101.04.006 II and 101.04.006 III;

21) in column U the amount of the income from sources of the Republic of Kazakhstan, non-taxable, according to subitems 3-1) and 4-1) of Item 2 of article 644 of the Tax Code is specified. When making transactions (payment of the income) in foreign currency, in this column the income amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified;

22) in the column V the amount of the income from sources of the Republic of Kazakhstan, non-taxable, according to Item 9 of article 645 of the Tax Code, except for the income of Item 9 of article 645 of the Tax Code specified in the subitem 1), except for the income of Item 9 of article 645 of the Tax Code specified in the subitem 1) is specified. When making transactions (payment of the income) in foreign currency, in this column the income amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified.

Chapter 3. Codes of income types

18. When filling calculation the following coding of income types is used.

Codes of income types from sources in the Republic of Kazakhstan:

1010 - the income from sales of goods in the territory of the Republic of Kazakhstan, and also the income from sales of goods, being in the Republic of Kazakhstan, out of its limits within implementation of foreign trade activity;

1020 - the income from performance of works, rendering services in the territory of the Republic of Kazakhstan;

1021 - the income from rendering services in opening and maintaining correspondent accounts of resident banks and to carrying out calculations for them, and also calculations by means of the international payment cards;

1030 - the income from rendering managerial, financial, consulting, engineering, marketing, auditor, legal (except for services in representation and protection of the rights and legitimate interests in courts, arbitration or reference tribunal, and also notarial services) services outside the Republic of Kazakhstan;

1031 - the income from performance of works, rendering services outside the Republic of Kazakhstan, except for the income specified in subitems 3), 4) and 5) of Item 1 of article 644 of the Tax Code;

1040 - the income of person registered in the state with the preferential taxation included in the list approved by the Order No. 142, from performance of works, rendering services irrespective of the place of their actual accomplishment, rendering and also other income, stipulated in Clause 644 Tax codes;

1050 - the income of person registered in foreign state, in obligation type on the received advance (advance payment) in case of accomplishment of one of the following conditions:

not satisfied with the nonresident after the two-year period from the date of advance payment (advance payment);

not satisfied with the nonresident for date of submission of liquidating tax statements in case of liquidation of person which paid advance payment (advance payment) before the expiration of the two-year period from the date of advance payment (advance payment) if other is not provided by this subitem;

1060 - the income from increase in value in case of realization:

the property which is in the territory of the Republic of Kazakhstan, the rights to which or transactions on which are subject to state registration according to the Law of the Republic of Kazakhstan of July 26, 2007 "About state registration of the rights to real estate" (further - the Law on state registration);

the property which is in the territory of the Republic of Kazakhstan being subject to state registration according to the Law on state registration;

the securities issued by resident, and also share in the authorized capital of legal resident person, the consortium located in the Republic of Kazakhstan;

the shares issued by the nonresident and also shares in the authorized capital of legal nonresident person, consortium if 50 and more percent of cost of such shares, share or assets of legal nonresident person the property which is in the Republic of Kazakhstan constitutes;

1061 - the income from increase in value in case of realization by method of open tenderings on the stock exchange functioning in the territory of the Republic of Kazakhstan or foreign stock exchange of the securities which are on the date of realization in official listings of this stock exchange;

1062 - the income from increase in value in case of implementation of the shares issued by the legal entity, or share in the legal entity or consortium specified in the subitem 6) of Item 1 of article 644 of the Tax Code, except for the income of persons registered in the state with the preferential taxation included in the list approved by the Order No. 142, falling under subitem conditions 8) of Item 9 of article 645 of the Tax Code;

1070 - the income from concession of rights to claim of debt to the resident or legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization for the nonresident who yielded right to claim;

1080 - the income from concession of rights to claim in case of acquisition of rights of the requirement of debt at resident or the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization - for the nonresident acquiring the right to claim;

1090 - the income in penalty type (penalties, penalty fee) and other types of sanctions, except returned from the budget of the penalties which are unreasonably withheld earlier;

1091 - the payments connected with value adjustment on quality of realization of the crude oil transported on single pipeline system out of limits of the Republic of Kazakhstan;

1100 - income in type of dividends gained from legal resident person and also from the mutual investment funds created according to the Law of the Republic of Kazakhstan of July 7, 2004 "About investment and venture funds";

1101 - dividends, except for paid to persons registered in the state with the preferential taxation included in the list approved by the Order No. 142, falling under subitem conditions 4) of Item 9 of article 645 of the Tax Code;

1102 - the dividends paid by legal persons subsoil users, except for paid to persons registered in the state with the preferential taxation included in the list approved by the Order No. 142, falling under subitem conditions 5) of Item 9 of article 645 of the Tax Code;

1110 - the income in type of remunerations, except for remunerations according to debt securities;

1111 - dividends and remunerations on the securities which are for accrual date of such dividends and remunerations in the official listing of the stock exchange functioning in the territory of the Republic of Kazakhstan;

1112 - remunerations on the government issued securities, agency bonds and the income from increase in value in case of implementation of the government issued securities and agency bonds;

1113 - the amounts of the cumulative (added) remunerations according to debt securities paid upon their purchase by resident buyers;

1120 - income in type of remunerations according to debt securities gained from the issuer;

1130 - income in royalty type;

1140 - the income from delivery in property employment (lease) of property which is or will be in the Republic of Kazakhstan, except financial leasing;

1141 - the income from fixed asset transfer in financial leasing under agreements of the international financial leasing;

1150 - income gained from the real estate which is in the Republic of Kazakhstan;

1160 - the income in type of insurance premiums paid according to insurance contracts or the risks reinsurances arising in the Republic of Kazakhstan;

1170 - income from rendering services in international delivery;

1180 - the income in payment type for vessel idleness in case of materials handling operations over the lay days provided in the agreement (contract) of maritime transport;

1190 - income gained from operation of pipelines, power lines, the lines of fiber-optical communication which are in the territory of the Republic of Kazakhstan;

1200 - the income of physical nonresident person from activities in the Republic of Kazakhstan for the employment contract (to the agreement, the contract) signed with the resident or the nonresident who are employers;

1210 - the income of the labor nonresident immigrant according to the employment contract signed according to the Labor code of the Republic of Kazakhstan of November 23, 2015 based on permission to the labor immigrant;

1220 - the fee of the head and (or) other payments to members of governing body (the board of directors or other body) received by specified persons in connection with accomplishment of the managerial obligations assigned to them concerning resident irrespective of the place of the actual accomplishment of such obligations;

1230 - the allowances of physical nonresident person paid to it in connection with residence in the Republic of Kazakhstan by the resident or the nonresident who is employers;

1240 - the income of physical nonresident person from activities in the Republic of Kazakhstan in the form of the material benefit received from the employer;

1250 - the income of the physical nonresident person in the form of the material benefit received from the face who is not the employer;

1260 - the retirement benefits performed by accumulative pension resident fund;

1270 - the income of the actor of theater, cinema, radio, television, the musician, artist, athlete and other physical nonresident person from activities in the Republic of Kazakhstan in the field of culture, art and sport irrespective of the fact how also to whom payments are performed;

1280 - income in prize type;

1290 - the income, from rendering independent personal (professional) services in the Republic of Kazakhstan;

1300 - the income in type gratuitously the received or inherited property, including works, services, the property except for gratuitously received by physical nonresident person from physical resident person;

1310 - the income on derivative financial instruments;

1320 - income gained from transfer to trust management of property to the resident to whom execution of the tax liability in the Republic of Kazakhstan for the nonresident who is the founder of trust management is not assigned;

1330 - the income on the investment deposit placed in Islamic bank;

1340 - other income arising from activities in the territory of the Republic of Kazakhstan.

Chapter 4. Codes of types of international treaties (agreements)

19. When filling calculation the following coding of types of international treaties (agreements) is used:

01 - The convention on avoidance of double taxation and prevention of tax avoidance on the income and the capital;

02 - Foundation agreement of Islamic Development bank;

03 - Agreement on operating conditions of the regional ecological center of Central Asia;

04 - Foundation agreement of Asian Development Bank;

05 - The agreement on use of grant on the construction project of the new government building;

06 - Agreement on financial cooperation;

07 - Memorandum of understanding;

08 - The agreement concerning destruction of mine launchers of intercontinental ballistic missiles, mitigation of consequences of emergencies and prevention of distribution of nuclear weapon;

09 - Agreement of the International Bank for Reconstruction and Development;

10 - Agreement of the International Monetary Fund;

11 - Agreement of the International Finance Corporation;

12 - Convention on settlement of investment disputes;

13 - Agreement on organization of the European Bank for Reconstruction and Development;

14 - Vienna convention on the diplomatic intercourses;

15 - The agreement on creation of University of Central Asia;

16 - Convention on organization of Multilateral Investment Guarantee Agency;

17 - Agreement on the Egyptian university of Islamic culture of Nour-Mubarak;

18 - Agreement on air traffic;

19 - The agreement on provision of grant by the International Bank for Reconstruction and Development to the Republic of Kazakhstan on preparation of the Support of Agrocustomer Services project;

20 - The agreement in the form of exchange of notes on attraction of grant of the Government of Japan for implementation of the "Water Supply of Rural Settlements in the Republic of Kazakhstan" project;

21 - Convention on privileges and immunities of Eurasian economic community;

22 - Agreement of the Asian Infrastructure Investment Bank;

23 - Other international agreements (agreements, conventions).

Appendix 10

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

See Appendix 10 (3.29Mb In original language)

Appendix 11

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

Rules of creation of tax statements "The declaration on the corporate income tax (form 110.00)"

Chapter 1. General provisions

1. These rules of creation of tax statements "The declaration on the corporate income tax (form 110.00)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further - the Tax code) determine procedure for creation of form of the tax statements "The Declaration on the Corporate Income Tax" (further - KPN) (further - the declaration) intended for calculation of KPN. The declaration is constituted by the subsoil users performing activities according to the contract for subsurface use or the contract on the Section of products (further - the contract for subsurface use) in whom the tax regime is set according to Item 1 of article 722 of the Tax Code and the receiver on behalf of the state, taking into account features of the tax regime set in contracts for subsurface use and regulations of the tax legislation existing for date of the conclusion of such contract (further - the applicable tax legislation).

2. The declaration consists of the declaration (form 110.00) and appendices to it (forms with 110.01 on 110.12), intended for detailed reflection of information on calculation of the tax liability.

3. When filling the declaration corrections, erasures and blots are not allowed.

4. In the absence of indicators the corresponding cells of the declaration are not filled.

5. Appendices to the declaration are constituted without fail when filling lines in the declaration.

6. Appendices to the declaration are not constituted in the absence of the data which are subject to reflection in them.

7. In case of excess of quantity of indicators in the lines which are available on leaf of appendix to the declaration the similar sheet is in addition filled in.

8. In these rules the following arithmetic signs are applied: "+" - plus, "-" - minus, "x" - multiplication, "/" - division, "=" - is equal.

9. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of the declaration.

10. In case of creation of the declaration:

1) on paper - it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

2) electronically - it is filled according to article 208 of the Tax Code.

11. The declaration is constituted, signed, certified (seal of the cases established by the legislation of the Republic of Kazakhstan or the digital signature) by the taxpayer (tax agent) on paper and (or) electronic carriers in the Kazakh and (or) Russian languages, according to Item 2 of article 204 of the Tax Code.

12. In case of submission of the declaration:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer (tax agent) with mark of surname, name and middle name (in case of its availability) and the signature of the employee of the body of state revenues which adopted the declaration and impress of a seal (stamp);

2) by mail the registered mail with the notification on paper - the taxpayer (tax agent) receives the notification of post or other organization of communication;

3) electronically, allowing computer information processing - the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of state revenues.

13. In the Sections "General Information about the Taxpayer" of appendices the relevant data reflected in the Section "General Information about the Taxpayer" of the declaration are specified.

14. In the declaration (form 110.00) all income and expenses of accounting tax period received and suffered in general on activities of the subsoil user are reflected. At the same time lines 110.00.001 - 110.00.058 income and expenses of the declaration 110.00 are determined as the amount of similar lines of appendices of form 110.01 and 110.02.

Calculation of the tax liability for KPN in general is determined by activities of the subsoil user as the amount of KPN estimated on extra contractual activities and for each contract for subsurface use.

The amount of KPN is determined by each contract for subsurface use according to the procedure, determined in form 110.01.

The amount of KPN is determined by extra contractual activities by the subsoil user according to the procedure, determined in form 110.02.

15. This form extends to the legal relationship which arose since January 1, 2019.

Chapter 2. The explanation on filling of the declaration (form 110.00)

16. In the Section "General Information about the Taxpayer" the taxpayer specifies the following data:

1) business and identification number (further - BIN) the taxpayer;

2) tax period for which tax statements are submitted - accounting tax period for which the declaration is submitted (it is specified in the Arab figures);

3) the name of the taxpayer - the name of the legal entity according to constituent documents.

In case of execution of the tax liability by the trustee in line the name of legal person trustee according to constituent documents is specified;

4) declaration type.

The corresponding cells are noted taking into account reference of the declaration to the types of tax statements specified in article 206 of the Tax Code;

5) number and date of the notification.

Lines are filled in case of representation of the type of the declaration provided by the subitem 4) of Item 3 of article 206 of the Tax Code;

6) separate categories of the taxpayer according to article 40 of the Tax Code.

Cells are noted if the taxpayer treats one of the categories specified in the line A or B:

And - the trustee;

In - the founder of trust management;

7) currency code according to Item 72 of these rules;

8) the provided appendices.

Number of the appendix to the declaration provided by the taxpayer is noted;

9) residence sign:

the cell And is noted by the resident taxpayer of the Republic of Kazakhstan;

the cell In is noted by the nonresident taxpayer of the Republic of Kazakhstan;

10) country code of residence and number of tax registration.

It is filled if the declaration is constituted by the nonresident taxpayer of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident according to Item 73 of these rules is specified;

in line B number of tax registration in the country of residence of the nonresident is specified;

11) availability of permanent organization outside the Republic of Kazakhstan.

The cell is noted by the resident of the Republic of Kazakhstan having permanent organization outside the Republic of Kazakhstan.

The cell "The member of MFTsA according to the Constitutional law" is noted if the taxpayer is member of the International financial center "Astana" (further - MFTsA) according to the Constitutional law of the Republic of Kazakhstan of December 7, 2015 "About the International financial center "Astana" (further - the Constitutional law).

17. In the Section "Gross annual income":

1) in line 110.00.001 the income from sales of goods (works, services) determined as the amount of lines 110.01.001 and 110.01.005 and 110.02.001 (110.01.001 + 110.01.005 + 110.02.001) is specified;

2) in line 110.00.002 the income from increase in value determined as the amount of lines 110.01.002 and 110.02.002 (110.01.002 + 110.02.002) is specified;

3) in line 110.00.003 the income on derivative financial instruments, including swap is specified, taking into account the losses postponed from the previous tax periods the amount reflected in line 110.02.003 is transferred;

4) in line 110.00.004 the income from write-off of obligations determined as the amount of lines 110.01.03 and 110.02.004 (110.01.003 + 110.02.004) is specified;

5) in line 110.00.005 the income according to doubtful obligations determined as the amount of lines 110.01.004 and 110.02.005 (110.01.004 + 110.02.005) is specified;

6) in line 110.00.006 the income from right to claim concession determined as the amount of lines 110.01.006 and 110.02.006 (110.01.006 + 110.02.006) is specified;

7) in line 110.00.007 the income gained for consent to limit or stop business activity, included in gross annual income according to the Tax code is specified, the amount reflected in line 110.01.007 is transferred;

8) in line 110.00.008 the income from disposal of the fixed assets determined according to article 92 of the Tax Code, determined as the amount of lines 110.01.008 and 110.02.007 (110.01.008 + 110.02.007) is specified;

9) in line 110.00.009 it is specified income gained in case of income distribution from common ownership, the amount reflected in line 110.01.010 is transferred;

10) in line 110.00.010 the income from excess of the amount of contributions to fund of mitigation of consequences of development of fields over the amount of actual expenses for mitigation of consequences of development of fields is specified, the amount reflected in line 110.01.009 is transferred;

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