ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 22, 2025 No. 520

About some questions of horizontal monitoring

According to part four of item 4 of Article 49, parts four and the sixth Item 2 of Article 146, Item part four 1, parts two and the fourth Item 2 of Article 147, Item 6 of article 148 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve enclosed:

1) the Minimum requirements on the organization of show-window of data of the taxpayer for the introduction in horizontal monitoring according to appendix 1 to this order (further – the Minimum requirements);

2) the Minimum requirements to disclosure of the indicators of tax statements, and also to their interrelations with indicators of the tax, accounting registers and other documents which are the basis for determination of the taxation objects and (or) objects, connected with the taxation according to appendix 2 to this order;

3) Requirements to information and reports on internal control system in the sphere of the taxation according to appendix 3 to this order;

4) Rules of giving and consideration of the application about participation in horizontal monitoring according to appendix 4 to this order;

5) Rules of the conclusion and agreement cancelation about horizontal monitoring according to appendix 5 to this order;

6) Rules of carrying out horizontal monitoring according to appendix 6 to this order;

7) recommendation form by results of horizontal monitoring concerning execution of the tax liability according to appendix 7 to this order;

8) recommendation form by results of horizontal monitoring on improvement of internal control system in the sphere of the taxation according to appendix 8 to this order;

9) form of the notice on consent with the explanation of the participant of horizontal monitoring according to appendix 9 to this order;

10) form of the protocol of disagreement by results of further discussions according to appendix 10 to this order;

11) form of the notice on renewal of carrying out horizontal monitoring according to appendix 11 to this order;

12) form of the motivated decision on horizontal monitoring according to appendix 12 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 13 to this order.

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

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 after its official publication;

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

4. This order becomes effective with January 1, 2026, except for item 4 and subitems 5) and 6) of Item 14 of the Minimum requirements which become effective since January 1, 2027, and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 22, 2025 No. 520

The minimum requirements on the organization of show-window of data of the taxpayer for the introduction in horizontal monitoring

Chapter 1. General provisions

1. These minimum requirements on the organization of show-window of data of the taxpayer in horizontal monitoring (further – Requirements) are developed for the introduction according to part four of Item 2 of article 146 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) and determine requirements to the organization of show-window of data of the taxpayer, including to its functionality, for the introduction in horizontal monitoring.

2. The basic concepts used in these Requirements:

1) disclosure of indicators of tax statements – placement and the publication in show-window of data of packet of the reporting of the taxpayer under taxes and payments in the budget with provision of remote access of state revenues of the Ministry of Finance of the Republic of Kazakhstan to Committee;

2) reporting packet – set of documentation on certain type of tax or payment in the budget for the corresponding accounting tax period published in show-window of data.

The packet of the reporting includes tax statements with appendices, tax registers, including summary tax registers, analytical tax registers (in the presence), the bookkeeping registers and (or) reports which are subject to the automated transfer from accounting system, source documents in the form of electronic cards of documents and also electronic copies of documents, including the scanned machine-readable copies of originals of source documents forming the basis for determination of the taxation objects and (or) objects connected with the taxation for the corresponding tax period;

3) accounting system – information system for collection, registration, data processing about assets, obligations, the capital, economic and other activities of the taxpayer for the purpose of creation of financial, tax and other reporting;

4) journalizing (logging) – process of record of data on all actions of participants of horizontal monitoring and technical condition of show-window of data, and also their storages;

5) the summary (cumulative) reporting – the reporting containing the consolidated data created based on initial, next and all provided additional tax statements for the corresponding tax period;

6) control ratios – the type of the control procedure providing automatic reconciliation between indicators of lines and Sections of forms of tax statements and the reports placed in show-window of data, the forming of indicators of tax statements allowing to check correctness directed to control of completeness of forming of tax statements and registers;

7) internal regulating documents – single rules and requirements which determine regulations of maintaining business and tax accounting in the organization;

8) show-window of data – information system by means of which expanded information exchange between authorized body and the taxpayer within horizontal monitoring is performed.

Other concepts used in these Requirements are applied according to the legislation of the Republic of Kazakhstan.

3. The information system provided in quality of show-window of data is implemented in type:

1) separate information system on the party of the taxpayer integrated with accounting systems of the taxpayer;

2) superstructures and (or) additional functionality to the existing accounting system of the taxpayer.

Chapter 2. Procedure for the organization of show-window of data and its functionalities

4. The organization of show-window of data is performed by realization of the following functionalities:

The publication and disclosure of packet of the reporting under each tax and payment in the budget for 4 (four) levels of disclosure and their interrelations;

Disclosure of information on internal control system in the sphere of the taxation;

Exchange of information and documents between Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and the taxpayer;

Placement of documents;

Normative reference information;

Auxiliary services of show-window of data.

At the same time use of other names of functionalities of show-window of data, on condition of preserving their purpose according to these Requirements is allowed.

5. The show-window of data provides introduction of the following information about the taxpayer:

full and abbreviated name;

business and identification number;

location;

number and date of the certificate on its state registration (re-registration);

the official site of the company (in case of its availability);

date of commissioning of show-window of data;

URL address of show-window of data;

the list of the accounting systems integrated with show-window of data.

Paragraph 1. The publication and disclosure of packet of the reporting under each tax and payment in the budget for 4 (four) levels of disclosure and their interrelations

6. The functionality "The publication and disclosure of packet of the reporting under each tax and payment in the budget for 4 (four) levels of disclosure and their interrelations" is intended for viewing of data tax, accounting and other types of accounting, disclosure of indicators of tax statements to the level of source documents. Disclosure of indicators of packet of the reporting needs to be realized according to the following structure (levels) of disclosure:

the first level of disclosure (level 1) – tax statements with appendices;

the second level of disclosure (level 2) – tax registers, including summary tax registers, analytical tax registers (in the presence);

the third level of disclosure (level 3) – the bookkeeping registers and (or) reports created in accounting system of the taxpayer;

the fourth level of disclosure (level 4) – source documents in the form of electronic cards of documents, and also electronic documents of the copy, including the scanned machine-readable copies of originals of source documents.

Disclosure of indicators of tax statements and their interrelations provides hierarchical disclosure of information from the level of lines of the declaration to the level of transaction and source documents in show-window of data (drill-down (from top to down)) and hierarchical disclosure of information from the level of transactions and source documents to the level of line of the declaration (drill-up (from below-up)).

Disclosure of indicators of the summary (cumulative) reporting shall provide hierarchical disclosure of information from the level of lines of the summary (cumulative) reporting to the level of transaction and source documents in show-window of data (drill-down (from top to down).

7. The show-window of data does not allow the publication of packet of the reporting under tax statements, additional, including additional on the notification, without publication of packet of the reporting of the next tax statements.

The show-window of data provides forming of cumulative tax statements, with disclosure of indicators according to Item 6 of these Requirements.

8. In case of disclosure of indicators of packet of the reporting the show-window of data provides accomplishment of control ratios, including control ratios in the summary (cumulative) reporting, and also the control ratios between various forms of tax statements which are carried out based on aggregated data (cumulative) otchetnost.

9. The show-window of data provides inclusion in structure of packet of the reporting of the protocol of the executed control ratios with indication of results of their accomplishment. The card of control ratio contains the field for introduction of comments (explanations) and attachment of supporting documents.

Paragraph 2. Disclosure of information on internal control system in the sphere of the taxation

10. The functionality "Disclosure of information on internal control system in the sphere of the taxation" provides:

1) creation of card of risk with the description of risk, with reference to the article of the Tax Code and code of line of form of tax statements, and also assessment of probability of emergence of risk and its consequences;

2) creation of card of the control procedure with the description of the action provided in business process of the taxpayer directed to identification or the prevention of risks with reference to code of line of form of tax statements and also specifying of frequency and method of holding control procedure, responsible division and the name of position of the authorized person of the taxpayer, and also the internal regulating documents of the taxpayer regulating procedure for holding control procedure;

3) reflection of interrelation of risks, control procedures, and also control ratios, to line of form of tax statements in reporting packet;

4) forming of the following reports based on these created cards of risks and control procedures, and also the loaded templates in the "xls" and "xlsx" format:

list of risks of the taxpayer;

list of control procedures of the taxpayer;

matrix of risks and control procedures;

report on accomplishment of control procedures.

Paragraph 3. Exchange of information and documents between Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and the taxpayer

11. The functionality "And documents between Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and the taxpayer" provides exchange of information:

1) forming and the direction of requests and receipt of answers on them with possibility of their coordination by officials of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and the taxpayer;

2) investment of files and documents to requests and answers;

3) establishment of term of preparation of reply to the request and notification of users on approach of term of the answer;

4) fixing of date and time of sending an inquiry and receipt of the answer to it.

Paragraph 4. Placement of documents

12. The functionality "Placement of documents" provides setup of structure of folders in the form of catalog tree (folders) with placement of documents in machine-readable formats.

Paragraph 5. Normative reference information

13. Functionality "Normative reference information" provides availability of normative reference information in the form of reference books which contain disaggregations of the alphanumeric codes, reducings and (or) abbreviations used in disclosure of packet of the reporting including information and reports on internal control system in the sphere of the taxation.

Paragraph 6. Auxiliary services of show-window of data

14. The functionality "Auxiliary services of show-window of data" provides:

1) data filtering and document retrieval on their attributes;

2) processing and storage of large volumes of data, including document storage and logs within 5 (five) years from start date of carrying out horizontal monitoring which disclosure is performed through show-window of data;

3) protection against modification of the published reporting packet with ensuring the fixing confirming lack of changes in the published versions of the reporting with access of viewing of journalizing (logging) under the published reporting packets;

4) integrity checking of information in case of data transmission from accounting systems of the taxpayer in show-window of data, their storage, transformation and display in show-window of data;

5) integration of show-window of the state revenues of the Ministry of Finance of the Republic of Kazakhstan yielded with information systems of Committee (information system the integrated system of tax administration and information system of electronic invoices), on condition of successful passing of conformity testings to single requirements in the field of information and communication technologies in the Republic of Kazakhstan;

6) converting of tax statements in the XML format (eXtensible Markup Language) for the subsequent loading in the information system "The Integrated System of Tax Administration";

7) integration of show-window of the data with other systems of the taxpayer connected with the taxation;

8) safe access by means of the web browser (web interface);

9) navigation and management of functionality of show-window of data with the help of set of screen menus, buttons and (or) badges;

10) availability of the screen forms ensuring functioning of users with multipage reports;

11) availability of the localized interface for users of show-window of data;

12) availability of architecture of the show-window of data providing expansibility, completion and development of functionality.

Chapter 3. Requirements to information security of show-window of data

15. Information security of show-window of data provides:

1) the information security conforming to single requirements in the field of information and communication technologies in the Republic of Kazakhstan, confidentiality and availability of show-window of data;

2) provision of remote access to one of the following methods:

by means of VPN (via secure channel);

without VPN;

other, not contradicting the legislation of the Republic of Kazakhstan in the sphere of informatization;

3) authentication availability by means of (at the choice of the taxpayer):

login and password;

Sms and (or) token;

biometric identification;

4) use in case of data transmission from accounting and other systems of the taxpayer in show-window of data of one of the following protocols:

SOAP (Simple Object Access Protocol);

ODATA (Open Data Protocol);

other, not contradicting the legislation of the Republic of Kazakhstan in the sphere of informatization;

5) application of enciphering in case of data transmission by one of the following methods:

HTTPS (Hyper Text Transfer Protocol Secure);

TLS (Transport Layer Security);

other, conforming to single requirements in the field of information and communication technologies in the Republic of Kazakhstan;

6) backup and control of timely updating of electronic information resources, in case of separately or serially arising failures in work of show-window of the data creating threat to their proper functioning;

7) target time of recovery of show-window of data in case of accident or failure;

8) target recovery point of information from reserve storage;

9) availability of SSL certificates;

10) availability of journalizing (logging);

It is necessary to store journalizing (logging) at least 5 (five) years from the date of commissioning of show-window of data;

11) establishment of role model, with separation of access rights into 3 (three) types of workplaces, except for the rights to change, removal and shutdown of journalizing (logging):

official of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan;

official of the taxpayer;

administrator of show-window of data;

12) the distributed failure-safe architecture of show-window of data c availability of reserve copies of its key technical components.

 Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 22, 2025 No. 520

The minimum requirements to disclosure of the indicators of tax statements, and also to their interrelations with indicators of the tax, accounting registers and other documents which are the basis for determination of the taxation objects and (or) objects, connected with the taxation

Chapter 1. General provisions

1. These minimum requirements to disclosure of the indicators of tax statements, and also to their interrelations with indicators of the tax, accounting registers and other documents which are the basis for determination of the taxation objects and (or) objects, connected with the taxation (further – Requirements) are developed according to part four of Item 2 of article 147 of the Tax Code of the Republic of Kazakhstan.

2. The basic concepts used in these Requirements:

1) disclosure of indicators of tax statements – placement and the publication in show-window of data of packet of the reporting of the taxpayer under taxes and payments in the budget with provision of remote access of state revenues of the Ministry of Finance of the Republic of Kazakhstan to Committee;

2) reporting packet – set of documentation on certain type of tax or payment in the budget for the corresponding accounting tax period published in show-window of data.

The packet of the reporting includes tax statements with appendices, tax registers, including summary tax registers, analytical tax registers (in the presence), the bookkeeping registers and (or) reports which are subject to the automated transfer from accounting system, source documents in the form of electronic cards of documents and also electronic copies of documents, including the scanned machine-readable copies of originals of source documents forming the basis for determination of the taxation objects and (or) objects connected with the taxation for the corresponding tax period;

3) accounting system – information system for collection, registration, data processing about assets, obligations, the capital, economic and other activities of the taxpayer for the purpose of creation of financial, tax and other reporting;

4) drill-down (from top to down) – hierarchical disclosure of information from the level of lines of the declaration to the level of transaction and source documents;

5) drill-up (from below-up) – hierarchical disclosure of information from the level of transactions and source documents to the level of line of the declaration.

Chapter 2. The minimum requirements to disclosure of indicators of tax statements in show-window of data on 4 levels

3. Requirements to disclosure of indicators of tax statements (further – form) are provided on 4 drill-down levels (from top to down) and back drill-up (from below-up):

1) the Minimum requirements to disclosure of indicators of tax statements on the corporate income tax (form 100.00) according to appendix 1 to these Requirements;

2) the Minimum requirements to disclosure of indicators of tax statements by calculation for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04), according to appendix 2 to these Requirements;

3) the Minimum requirements to disclosure of indicators of tax statements on the corporate income tax and on the excess profit tax (form 150.00) according to appendix 3 to these Requirements;

4) the Minimum requirements to disclosure of indicators of tax statements on the value added tax (form 300.00) according to appendix 4 to these Requirements;

5) the Minimum requirements to disclosure of indicators of tax statements on severance tax, the rent export levy, payment on compensation of historical costs and royalty for solid minerals, except for popular minerals (form 590.00) according to appendix 5 to these Requirements.

4. The taxpayer performs disclosure of indicators of tax statements in show-window of data according to the following levels of disclosure:

1) the first level of disclosure (level 1) – tax statements with appendices;

2) the second level of disclosure (level 2) – tax registers, including summary tax registers, analytical tax registers (in the presence);

3) the third level of disclosure (level 3) – the bookkeeping registers and (or) reports created in accounting system of the taxpayer;

4) the fourth level of disclosure (level 4) – source documents in the form of electronic cards of documents, and also electronic copies of documents, including the scanned machine-readable copies of originals of source documents forming the basis for determination of the taxation objects and (or) objects connected with the taxation for the corresponding tax period.

In cases when on certain type of tax or payment the requirement to disclosure of indicators of tax statements on 4 levels of disclosure is provided in the budget, the packet of the reporting includes 4 levels of disclosure determined by this Item.

In cases when on certain type of tax or payment the requirement to disclosure of indicators of tax statements on 2 levels of disclosure is provided in the budget, the packet of the reporting includes the first and second levels of disclosure, determined by this Item. Disclosure of these third and fourth levels of disclosure determined by this Item is performed at the request of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

5. For realization of disclosure on each of the specified levels applications 1, of 2, of 3, 4 and 5 to these Requirements are used.

In the column of 7 appendices 1, of 2, of 3, 4 and 5 these Requirements with the word are "obligatory", the method of disclosure of the source documents which are subject to obligatory placement in functionality of show-window of the data "The Publication and Disclosure of Packet of the Reporting under Each Tax and Payment in the Budget for 4 (four) Levels of Disclosure and Their Interrelations" is specified.

In columns 6, of 7 and 8 appendices 1, of 2, of 3, 4 and 5 these Requirements with the word "Are admissible" source documents are placed independently at the choice of the taxpayer in functionalities of show-window of the data "Placement of Documents", "Publication and Disclosure of Packet of the Reporting under Each Tax and Payment in the Budget for 4 (four) Levels of Disclosure and Their Interrelations" and "Exchange of Information and Documents between Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan and the Taxpayer".

6. Use of other names of indicators of the tax register and bookkeeping register in show-window of data, on condition of preserving their functional compliance established by these Requirements is allowed. The sequence of indicators of the specified registers, is determined by the taxpayer independently.

The taxpayer has the right to realize additional indicators necessary for disclosure of tax statements.

The taxpayer opens indicators of tax statements, tax and accounting registers, and also source documents according to these Requirements, taking into account specifics of the performed activities. If separate indicators of tax statements, tax and accounting registers, and also source documents are not applicable to specific economic activity and (or) to activities of the taxpayer, the reasons of their inapplicability with reduction of the corresponding reasons in forms by description of disclosure of indicators of the tax, accounting registers and source documents provided appendices 5, 6 and 7 to Rules of giving and consideration of the application about participation in horizontal monitoring are specified.

Chapter 3. The minimum requirements to disclosure of indicators of tax statements in show-window of data on 2 levels

7. Requirements to disclosure of indicators of tax statements on 2 levels:

1) the Minimum requirements to disclosure of indicators of tax statements by calculation of the amount of advance payments for the corporate income tax which is subject to payment after delivery of the declaration (form 101.02) according to appendix 6 to these Requirements;

2) the Minimum requirements to disclosure of indicators of tax statements by calculation for the corporate income tax, withheld at payment source from the income of resident (form 101.03), according to appendix 7 to these Requirements;

3) the Minimum requirements to disclosure of indicators of tax statements on the individual income tax and the social tax (form 200.00) according to appendix 8 to these Requirements;

4) the Minimum requirements to disclosure of indicators of tax statements according to the statement for commodity importation and payment of indirect taxes (form 328.00) according to appendix 9 to these Requirements;

5) the Minimum requirements to disclosure of indicators of tax statements on excise (form 400.00) according to appendix 10 to these Requirements;

6) the Minimum requirements to disclosure of indicators of tax statements on subscription bonus (form 510.00) according to appendix 11 to these Requirements;

7) the Minimum requirements to disclosure of indicators of tax statements on the alternative tax on subsurface use (form 600.00) according to appendix 12 to these Requirements;

8) The minimum requirements to disclosure of indicators of tax statements on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 13 to these Requirements;

9) the Minimum requirements to disclosure of indicators of tax statements by calculation of the current tax payments on property (form 701.01) according to appendix 14 to these Requirements;

10) the Minimum requirements to disclosure of indicators of tax statements by calculation of the amounts of the current payments of payment for use of the parcels of land (form 851.00) according to appendix 15 to these Requirements;

11) the Minimum requirements to disclosure of indicators of tax statements on payment for use of water resources of superficial sources (form 860.00) according to appendix 16 to these Requirements;

12) the Minimum requirements to disclosure of indicators of tax statements on payment for negative impact on the environment (form 870.00) according to appendix 17 to these Requirements.

8. The taxpayer performs disclosure of indicators of tax statements in show-window of data on 2 levels according to appendices 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, 16 and 17 to these Requirements.

9. Use of other names of indicators of the tax register in show-window of data, on condition of preserving their functional compliance established by these Requirements is allowed. The sequence of indicators of the tax register, is determined by the taxpayer independently.

The taxpayer has the right to realize additional indicators necessary for disclosure of tax statements.

10. The taxpayer has the right to open independently indicators of tax statements in the forms specified in this head of 4 levels. At the same time the bookkeeping registers and (or) reports created in accounting system and also methods of placement of source documents in functionalities of show-window of data are determined by the taxpayer independently in coordination with Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

Appendix 1

to the Minimum requirements to disclosure of the indicators of tax statements, and also to their interrelations with indicators of the tax, accounting registers and other documents which are the basis for determination of the taxation objects and (or) objects, connected with the taxation

Form

The minimum requirements to disclosure of indicators of tax statements on the corporate income tax (form 100.00)

№	1 level	2 level	3 level	4 level
	The data which are subject to disclosure in line of tax statements	The indicators of the tax register opening tax statements	The indicators of the bookkeeping register opening tax statements	The source documents which are subject to disclosure	Methods of disclosure of source documents in VD
					Functionality of VD on placement of documents	Functionality of VD according to the publication and disclosure of packet of the reporting under each tax and payment in the budget for four levels of disclosure and their interrelations	Functionality of VD on exchange of information and documents between Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and the taxpayer
1	2	3	4	5	6	7	8
1.	Income from realization	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
2.		Income type	Number of the system document	The act of the performed works (the rendered services)		surely
3.		Number of the system document	Date of the system document	Invoice		surely
4.		Date of the system document	Account of BU	Delivery note on inventory issue on the party in form 3-2		surely
5.		Name of the partner	Account name BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
6.		IIN/bin of the partner	Number of the corresponding account BU
7.		Amount	Name of the corresponding account BU
8.		Additional indicators	Indicator of Dt/Kt
9.			Posting date
10.			Agreement number
11.			Date of the agreement
12.			Name of the partner
13.			IIN/bin of the partner
14.			Name RUB
15.			Amount
16.			MVP code
17.			Name MVP
18.			Additional indicators
19.	The income in remuneration type on the credit (loan, the microcredit), on transactions of repo	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
20.		Income type	Number of the system document	The act of the performed works (the rendered services)		surely
21.		Number of the system document	Date of the system document	Invoice		surely
22.		Date of the system document	Account of BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
23.		Name of the partner	Account name BU
24.		IIN/bin of the partner	Number of the corresponding account BU
25.		Amount	Name of the corresponding account BU
26.		Additional indicators	Indicator of Dt/Kt
27.			Posting date
28.			Agreement number
29.			Date of the agreement
30.			Name of the partner
31.			IIN/bin of the partner
32.			Name RUB
33.			Amount
34.			MVP code
35.			Name MVP
36.			Additional indicators
37.	The income in remuneration type on cession of property under the agreement of leasing	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
38.		Income type	Number of the system document	The act of the performed works (the rendered services)		surely
39.		Number of the system document	Date of the system document	Invoice		surely
40.		Date of the system document	Account of BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
41.		Name of the partner	Account name BU
42.		IIN/bin of the partner	Number of the corresponding account BU
43.		Amount	Name of the corresponding account BU
44.		Additional indicators	Indicator of Dt/Kt
45.			Posting date
46.			Agreement number
47.			Date of the agreement
48.			Name of the partner
49.			IIN/bin of the partner
50.			Name RUB
51.			Amount
52.			MVP code
53.			Name MVP
54.			Additional indicators
55.	Royalty	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
56.		Income type	Number of the system document	The act of the performed works (the rendered services)		surely
57.		Number of the system document	Date of the system document	Invoice		surely
58.		Date of the system document	Account of BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
59.		Name of the partner	Account name BU
60.		IIN/bin of the partner	Number of the corresponding account BU
61.		Amount	Name of the corresponding account BU
62.		Additional indicators	Indicator of Dt/Kt
63.			Posting date
64.			Agreement number
65.			Date of the agreement
66.			Name of the partner
67.			IIN/bin of the partner
68.			Name RUB
69.			Amount
70.			MVP code
71.			Name MVP
72.			Additional indicators
73.	The income from property clearance in property employment (lease), except leasing	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
74.		Income type	Number of the system document	The act of the performed works (the rendered services)		surely
75.		Number of the system document	Date of the system document	Invoice		surely
76.		Date of the system document	Account of BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
77.		Name of the partner	Account name BU
78.		IIN/bin of the partner	Number of the corresponding account BU
79.		Amount	Name of the corresponding account BU
80.		Additional indicators	Indicator of Dt/Kt
81.			Posting date
82.			Agreement number
83.			Date of the agreement
84.			Name of the partner
85.			IIN/bin of the partner
86.			Name RUB
87.			Amount
88.			MVP code
89.			Name MVP
90.			Additional indicators
91.	Income from increase in value	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
92.		Income type	Number of the system document	Invoice		surely
93.		Number of the system document	Date of the system document	The delivery-acceptance certificate of non-current assets in the DA-1 form		surely
94.		Date of the system document	Account of BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
95.		Name of the partner	Account name BU
96.		IIN/bin of the partner	Number of the corresponding account BU
97.		Name of asset	Name of the corresponding account BU
98.		Original cost	Indicator of Dt/Kt
99.		Realization value	Posting date
100.		Income (loss) from increase in value	Agreement number
101.		Additional indicators	Date of the agreement
102.			Name of the partner
103.			IIN/bin of the partner
104.			Name of asset
105.			Amount
106.			MVP code
107.			Name MVP
108.			Additional indicators
109.	Income from write-off of obligations	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
110.		Income type	Number of the system document	Invoice		surely
111.		Number of the system document	Date of the system document	Settlement reconciliation statement	it is admissible	it is admissible	it is admissible
112.		Date of the system document	Account of BU	The document confirming the termination of the obligation in writing	it is admissible	it is admissible	it is admissible
113.		Document number	Account name BU	Judgment (income from write-off of obligations)	it is admissible	it is admissible	it is admissible
114.		Document date	Number of the corresponding account BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
115.		Name of the partner	Name of the corresponding account BU
116.		IIN/bin of the partner	Indicator of Dt/Kt
117.		Amount	Posting date
118.		Additional indicators	Agreement number
119.			Date of the agreement
120.			Name of the partner
121.			IIN/bin of the partner
122.			Name RUB
123.			Amount
124.			MVP code
125.			Name MVP
126.			Additional indicators
127.	The income according to doubtful obligations	Balance sheet unit	Balance sheet unit	Delivery note on inventory issue on the party in form 3-2		surely
128.		Income type	Number of the system document	The delivery-acceptance certificate of non-current assets in the DA-1 form		surely
129.		Number of the system document	Date of the system document	The act of the performed works (the rendered services)		surely
130.		Date of the system document	Account of BU	Agreement (contract)	it is admissible	it is admissible	it is admissible
131.		Name of the partner	Account name BU	The pay-sheet in the T-1 form	it is admissible	it is admissible	it is admissible
132.		IIN/bin of the partner	Number of the corresponding account BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
133.		Amount	Name of the corresponding account BU
134.		Additional indicators	Indicator of Dt/Kt
135.			Posting date
136.			Agreement number
137.			Date of the agreement
138.			Name of the partner
139.			IIN/bin of the partner
140.			Name RUB
141.			Amount
142.			MVP code
143.			Name MVP
144.			Additional indicators
145.	Income according to the long-term contract	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
146.		Income type	Number of the system document	The act of the performed works (the rendered services)		surely
147.		Number of the system document	Date of the system document	Delivery note on inventory issue on the party in form 3-2		surely
148.		Date of the system document	Account of BU	Invoice		surely
149.		Name of the partner	Account name BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
150.		IIN/bin of the partner	Number of the corresponding account BU
151.		Amount	Name of the corresponding account BU
152.		Additional indicators	Indicator of Dt/Kt
153.			Posting date
154.			Agreement number
155.			Date of the agreement
156.			Name of the partner
157.			IIN/bin of the partner
158.			Name RUB
159.			Amount
160.			MVP code
161.			Name MVP
162.			Additional indicators
163.	Income of the taxpayer performing insurance activity according to insurance contracts, reinsurance	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
164.		Income type	Number of the system document	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
165.		Number of the system document	Date of the system document
166.		Date of the system document	Account of BU
167.		Name of the partner	Account name BU
168.		IIN/bin of the partner	Number of the corresponding account BU
169.		Amount	Name of the corresponding account BU
170.		Additional indicators	Indicator of Dt/Kt
171.			Posting date
172.			Agreement number
173.			Date of the agreement
174.			Name of the partner
175.			IIN/bin of the partner
176.			Name RUB
177.			Amount
178.			MVP code
179.			Name MVP
180.			Additional indicators
181.	The income from decrease in the sizes of the created provisions (reserves)	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
182.		Income type	Number of the system document	Document confirmation on execution by the debtor of the requirement, payment document	it is admissible	it is admissible	it is admissible
183.		Number of the system document	Date of the system document	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
184.		Date of the system document	Account of BU
185.		Name of the partner	Account name BU
186.		IIN/bin of the partner	Number of the corresponding account BU
187.		Amount	Name of the corresponding account BU
188.		Additional indicators	Indicator of Dt/Kt
189.			Posting date
190.			Agreement number
191.			Date of the agreement
192.			Name of the partner
193.			IIN/bin of the partner
194.			Name RUB
195.			Amount
196.			MVP code
197.			Name MVP
198.			Additional indicators
199.	Income from right to claim concession	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
200.		Income type	Number of the system document	Invoice		surely
201.		Number of the system document	Date of the system document	The act of the performed works (the rendered services)		surely
202.		Date of the system document	Account of BU	The delivery-acceptance certificate of non-current assets in the DA-1 form		surely
203.		Name of the partner	Account name BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
204.		IIN/bin of the partner	Number of the corresponding account BU
205.		Amount	Name of the corresponding account BU
206.		Additional indicators	Indicator of Dt/Kt
207.			Posting date
208.			Agreement number
209.			Date of the agreement
210.			Name of the partner
211.			IIN/bin of the partner
212.			Name RUB
213.			Amount
214.			MVP code
215.			Name MVP
216.			Additional indicators
217.	The income from disposal of the fixed assets	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
218.		Transaction type	Number of the system document	The delivery-acceptance certificate of non-current assets in the DA-1 form		surely
219.		Number of the system document	Date of the system document	The act on disposal (write-off) of non-current assets		surely
220.		Date of the system document	Account of BU	Invoice		surely
221.		Name of the partner	Account name BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
222.		IIN/bin of the partner	Number of the corresponding account BU
223.		Name of asset	Name of the corresponding account BU
224.		Number of group of the fixed asset	Indicator of Dt/Kt
225.		Cost balance of subgroup taking into account the cost of the arrived fixed assets	Posting date
226.		The cost of the disposed fixed assets of subgroup (group)	Agreement number
227.		Income/loss on disposal of the fixed assets	Date of the agreement
228.		Additional indicators	Name of the partner
229.			IIN/bin of the partner
230.			Name of asset
231.			Amount
232.			MVP code
233.			Name MVP
234.			Additional indicators
235.	The received compensation	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
236.		Number of the system document	Number of the system document	Document confirmation on execution by the debtor of the requirement, payment document	it is admissible	it is admissible	it is admissible
237.		Date of the system document	Date of the system document	Order on termination of the employment contract	it is admissible	it is admissible	it is admissible
238.		Name of the partner	Account of BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
239.		IIN/bin of the partner	Account name BU
240.		Expense type (costs) which are earlier carried for deduction / reduced the taxable income	Number of the corresponding account BU
241.		The reference period on deduction/reduction of the taxable income	Name of the corresponding account BU
242.		Expense amount (costs) which are earlier carried on deduction/reduction of the taxable income	Indicator of Dt/Kt
243.		The amount received on cost recovery, earlier carried on deduction	Posting date
244.		Additional indicators	Agreement number
245.			Date of the agreement
246.			Name of the partner
247.			IIN/bin of the partner
248.			Amount
249.			MVP code
250.			Name MVP
251.			Additional indicators
252.	The income in type gratuitously the received property	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
253.		Income type	Number of the system document	Invoice		surely
254.		Number of the system document	Date of the system document	The delivery-acceptance certificate of non-current assets in the DA-1 form		surely
255.		Date of the system document	Account of BU	Delivery note on inventory issue on the party in form 3-2		surely
256.		Name of the partner	Account name BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
257.		IIN/bin of the partner	Number of the corresponding account BU
258.		Name of property	Name of the corresponding account BU
259.		Income amount including VAT (the cost of the received property)	Indicator of Dt/Kt
260.		Additional indicators	Posting date
261.			Agreement number
262.			Date of the agreement
263.			Name of the partner
264.			IIN/bin of the partner
265.			Name of property
266.			Name RUB
267.			Income amount including VAT (the cost of the received property)
268.			MVP code
269.			Name MVP
270.			Additional indicators
271.	Income gained in case of operation of objects of the social sphere	Balance sheet unit	Balance sheet unit	Agreement (contract)	it is admissible	it is admissible	it is admissible
272.		Income type	Number of the system document	Invoice		surely
273.		Number of the system document	Date of the system document	The act of the performed works (the rendered services)		surely
274.		Date of the system document	Account of BU	Other documents confirming the fact of making of economic activities	it is admissible	it is admissible	it is admissible
275.		Name of the partner	Account name BU
276.		IIN/bin of the partner	Number of the corresponding account BU
277.		The income which is subject to obtaining (received) in case of operation of objects of the social sphere	Name of the corresponding account BU
278.		Expenses in case of operation of objects of the social sphere	Indicator of Dt/Kt
279.		The positive difference which is subject to inclusion in the income	Posting date
280.		Additional indicators	Agreement number
281.			Date of the agreement
282.			Name of the partner
283.			IIN/bin of the partner
284.			Name RUB
285.			MVP code

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