Order of the Minister of Finance of the Republic of Kazakhstan "About approval of forms of tax statements with the explanation on their creation and Rules of their representation"

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 12, 2025 No. 695

About approval of forms of tax statements with the explanation on their creation and Rules of their representation

According to Item 2 of Article 113, part three of Item 3 of article 115 of the Tax Code of the Republic of Kazakhstan and with the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" I ORDER:

1. Approve:

1) form of the tax statement for suspension, renewal of submission of tax statements according to appendix 1 to this order;

2) declaration form on the corporate income tax (form 100.00) with the explanation on its creation 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 after delivery of the declaration (form 101.02) with the explanation on its creation according to appendix 3 to this order;

4) form of the calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03) with the explanation on its creation according to appendix 4 to this order;

5) form of calculation for the corporate income tax withheld at payment source from the income of the nonresident and also to the amounts of the income exempted from the taxation according to provisions of the international treaty, the income non-taxable according to the Tax code and to the amounts which are not the income from sources in the Republic of Kazakhstan (form 101.04), with the explanation on its creation according to appendix 5 to this order;

6) declaration form on the corporate income tax (form 110.00) with the explanation on its creation according to appendix 6 to this order;

7) declaration form on the corporate income tax and on the excess profit tax (form 150.00) with the explanation on its creation according to appendix 7 to this order;

8) declaration form on the individual income tax and the social tax (form 200.00) with the explanation on its creation according to appendix 8 to this order;

9) declaration form on the individual income tax (form 220.00) with the explanation on its creation according to appendix 9 to this order;

10) form of the declaration on assets and liabilities of physical person (form 250.00) with the explanation on its creation according to appendix 10 to this order;

11) form of the declaration on the income and property of physical person (form 270.00) with the explanation on its creation according to appendix 11 to this order;

12) declaration form on the value added tax (form 300.00) with the explanation on its creation according to appendix 12 to this order;

13) declaration form on excise (form 400.00) with the explanation on its creation according to appendix 13 to this order;

14) 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), with the explanation on its creation according to appendix 14 to this order;

15) declaration form on subscription bonus (form 510.00) with the explanation on its creation according to appendix 15 to this order;

16) form of the declaration (calculation) of execution of the tax liability in natural form (form 531.00) with the explanation on its creation according to appendix 16 to this order;

17) declaration form 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) with the explanation on its creation according to appendix 17 to this order;

18) declaration form on the alternative tax on subsurface use (form 600.00) with the explanation on its creation according to appendix 18 to this order;

19) 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) with the explanation on its creation according to appendix 19 to this order;

20) declaration form on tax on vehicles, on the land tax and the property tax (form 700.00) with the explanation on its creation according to appendix 20 to this order;

21) form of calculation of the current payments for the property tax (form 701.01) with the explanation on its creation according to appendix 21 to this order;

22) declaration form on tax on gaming (form 710.00) with the explanation on its creation according to appendix 22 to this order;

23) form of calculation of the amounts of the current payments of payment for use of the parcels of land (form 851.00) with the explanation on its creation according to appendix 23 to this order;

24) declaration form on payment for use of water resources of superficial water objects (form 860.00) with the explanation on its creation according to appendix 24 to this order;

25) declaration form on payment for negative impact on the environment (form 870.00) with the explanation on its creation according to appendix 25 to this order;

26) declaration form on payment for digital mining (form 880.00) with the explanation on its creation according to appendix 26 to this order;

27) declaration form for the taxpayers applying special tax regime on the basis of the simplified declaration (form 910.00) with the explanation on its creation according to appendix 27 to this order;

28) declaration form for the taxpayers applying special tax regime for country or farms (form 920.00) with the explanation on its creation according to appendix 28 to this order;

29) Rules of representation of forms of tax statements according to appendix 29 to this order;

30) Rules of rendering the state services "Acceptance of Tax Statements", "Suspension, Renewal of Submission of Tax Statements" according to appendix 30 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 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.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Minister of Finance of the Republic of Kazakhstan

M. Takiyev

It is approved

Ministry of artificial intelligence and digital development of the Republic of Kazakhstan

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 12, 2025 No. 695

form

Tax statement for suspension, renewal of submission of tax statements

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 12, 2025 No. 695

form

The declaration on the corporate income tax (form 100.00)

See the Declaration on the corporate income tax (form 100.00) (5.05Mb In original language)

Appendix

to form

The explanation on creation of tax statements "The declaration on the corporate income tax (form 100.00)"

Chapter 1. General provisions

1. The form of the tax statements "The Declaration on the Corporate Income Tax" (further – the declaration) is intended for calculation of the corporate income tax (further – KPN) and is constituted by the legal resident persons, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization, except for:

public institutions;

the subsoil users representing the declaration on KPN in form 150.00:

subsoil users on the activities performed within the contracts for subsurface use specified in Item 1 of article 755 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) (represent the declaration on KPN in form 110.00).

On extra contractual activities of the subsoil user specified in Item 1 of article 755 of the Tax Code the declaration in form 100.00 is constituted.

2. The declaration consists of the declaration (form 100.00) and appendices to it (forms with 100.01 on 100.14), 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 exceeding 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 Explanations the following arithmetic signs are applied: "+" - plus, "-" - minus, "x" - multiplication, "/" - division, "=" - is equal.

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

9. 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) in electronic form – it is filled according to article 112 of the Tax Code.

10. The declaration is constituted, signed, certified (seal in the cases established by the legislation of the Republic of Kazakhstan the taxpayer (tax agent) on paper or in electronic form in the Kazakh and (or) Russian languages, according to Item 2 of article 112 of the Tax Code.

The declaration is on paper constituted in duplicate.

11. 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.

12. This form extends to the legal relationship which arose since January 1, 2026.

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

13. In the Section "General Information about the Taxpayer" of the declaration the taxpayer specifies the following data:

1) in the field "BIN" – business and identification number (further – the BIN) the taxpayer. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

2) in the field "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) in the field "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) in the field "declaration type" the corresponding cells taking into account reference of the declaration to the types of tax statements specified in article 114 of the Tax Code are noted;

5) in the field "number and date of the notification" – number and date of the notification in case of representation of the type of the declaration provided by the subitem 4) of Item 3 of article 114 of the Tax Code;

6) in the field "separate categories of the taxpayer" are noted the corresponding cells according to article 66 of the Tax Code;

7) in the field "category of the taxpayer" is noted:

cell And "the Participant of MFTsA" – 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);

cell In "Bodies of the MFTsA Center and their organization" – if the taxpayer is Body of the MFTsA Center and their organization according to the Constitutional law;

cell With "The subsoil user of the Production Sharing Agreement on extra contractual activities" – on extra contractual activities of the subsoil user specified in Item 1 of Article 755 of the Tax code (Production Sharing Agreement) when implementing extra contractual activities;

8) in the field "currency code" is noted currency code according to Item 72 of these Explanations;

9) in the field "the provided appendices" number of the appendix to the declaration provided by the taxpayer is noted;

10) in the field "residence sign" is noted:

cell And – the resident taxpayer of the Republic of Kazakhstan;

cell In – the nonresident taxpayer of the Republic of Kazakhstan;

11) in the field "country code of residence and number of tax registration" is specified country code of residence and number of tax registration 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 Explanations is specified;

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

12) in the field "availability at resident of permanent organization outside the Republic of Kazakhstan" is noted by the resident of the Republic of Kazakhstan having permanent organization outside the Republic of Kazakhstan cell.

14. In the Section "Tax liability":

1) in line 100.00.001 the total sum of the estimated KPN determined as the amount of lines 100.01.061 of all filled forms 100.01 is specified;

2) in line 100.00.002 the total amount of net income determined as the amount of lines of 100.01.062 all filled forms 100.01 is specified.

15. 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;

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" surname, the name, middle name (are entered 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 50 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 creation of appendix to the declaration (form 100.01)

16. Appendix to the declaration (form 100.01) it is intended for reflection by the payer of KPN of information on the taxation objects and (or) objects connected with the taxation for calculation of KPN.

Filling of this form is performed separately:

1) 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;

3) in case of application of several rates of KPN, stipulated in Clause 357 Tax codes – separately at each rate of KPN.

17. In the Section "General Information about the Taxpayer":

1) in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

2) in line 2 the tax period for which tax statements are submitted is specified;

3) in line 3 is reflected the value corresponding to activities for which separate account is kept:

1 – on joint activities;

2 – on trust management;

3 – according to the income of non-profit organization, certain Item 1 of article 329 of the Tax Code;

4 – according to the income of the organization specializing in improvement of quality of credit portfolios of banks of the second level which single shareholder is the Government of the Republic of Kazakhstan, certain Item 2 of article 255 of the Tax Code;

5 – on cargo hauling by the ocean ship registered in the international ship register of the Republic of Kazakhstan;

6 – on activities of the member of the international technological park "Astana Hub";

7 – on the priority types of activity performed in the territory of special economic zone;

8 – on priority types of activity within the investment contract;

9 – on other activities;

10 – on activities on which the taxation is performed in generally established procedure.

18. In the Section "Gross annual income":

1) in line 100.01.001 the income from realization according to article 239 of the Tax Code is specified, including:

in line 100.01.001 I the income from sales of goods, works, services is specified;

in line 100.01.001 II the income in remuneration type on the credit (loan, the microcredit), transactions of repo is specified;

in line 100.01.001 III the income in the form of remuneration on cession of property in financial leasing is specified;

in line 100.01.001 IV the income in royalty type is specified;

in line 100.01.001 V the income from property clearance in property employment (lease), except leasing is specified;

in line 100.01.001 VI the income from implementation of joint activities is specified;

2) in line 100.01.002 the penalties (penalties, penalty fee) awarded or recognized by the debtor according to article 240 of the Tax Code are specified;

3) in line 100.01.003 the income according to doubtful obligations according to article 241 of the Tax Code is specified, including:

in line 100.01.003 I the income according to the doubtful obligations which arose under agreements the credit (loan, the microcredit) is specified;

in line 100.01.003 II the income according to the doubtful obligations which arose under agreements of leasing is specified;

in line 100.01.003 III the income according to the doubtful obligations which arose on imputed incomes of the worker is specified;

in line 100.01.003 IV the income according to the doubtful obligations which are not specified in the lines 100.01.003 I-100.01.003 III is specified;

4) in line 100.01.004 the income from write-off of obligations according to article 242 of the Tax Code is specified, including:

in line 100.01.004 I the obligation according to which the requirement to the taxpayer about its execution is stopped is specified;

in line 100.01.004 II the obligation which was not demanded by the creditor is specified;

in line 100.01.004 III the obligation according to which in tax period the term of limitation period established by the laws of the Republic of Kazakhstan expired is specified;

in line 100.01.004 IV the obligation which execution the creditor has no right to require based on the judgment which took legal effect is specified;

5) in line 100.01.005 the income from right to claim concession according to article 243 of the Tax Code is specified, including:

in line 100.01.005 I the income from right to claim concession on the acquired right to claim is specified;

in line 100.01.005 II the income from right to claim concession on the yielded right to claim is specified;

6) in line 100.01.006 the income from disposal of the fixed assets determined according to article 244 of the Tax Code is specified;

7) in line 100.01.007 the received compensation according to article 245 of the Tax Code are specified, including:

in line 100.01.007 I it is specified types and the amount of compensations;

8) in line 100.01.008 the income in type gratuitously of the received property according to article 246 of the Tax Code is specified;

9) in line 100.01.009 the income from sale of the company as property complex according to article 247 of the Tax Code is specified;

10) in line 100.01.010 the positive difference in case of application of new inventory costing method according to article 248 of the Tax Code is specified;

11) in line 100.01.011 the income from inappropriate use of means of liquidating fund of waste disposal according to article 249 of the Tax Code is specified;

12) in line 100.01.012 the income from increase in value according to article 250 of the Tax Code is specified, including:

in line 100.01.012 I the income from increase in value on the parcels of land according to article 254 of the Tax Code is specified;

in line 100.01.012 II the income from increase in value on investment gold according to article 254 of the Tax Code;

in line 100.01.012 III the income from increase in value on securities according to article 252 of the Tax Code is specified;

in line 100.01.012 III A the security type is specified;

in line 100.01.012 IV the income from increase in value on share according to article 251 of the Tax Code is specified;

in line 100.01.012 V the income from increase in value is specified to objects of construction in progress according to article 254 of the Tax Code;

in line 100.01.012 VI the income from increase in value on unspecified machines and the equipment according to article 254 of the Tax Code;

in line 100.01.012 VII the income from increase in value on assets with service life more than 1 year, not carried to the fixed assets, inventories or digital assets (including to non-current assets, held for sale) according to article 254 of the Tax Code;

in line 100.01.012 VIII the income from increase in value on the other assets which are not subject to depreciation according to article 254 of the Tax Code;

in line 100.01.012 IX the income from increase in value on assets which cost is completely carried on deductions, according to article 253 of the Tax Code;

13) in line 100.01.013 the income on derivative financial instruments according to Chapter 27 of the Tax code is specified, including:

in line 100.01.013 I the income on the derivative financial instruments used for the purpose of hedging is specified;

in line 100.01.013 II the income on the derivative financial instruments used for the purpose of delivery of underlying asset is specified;

in line 100.01.013 III the income on the derivative financial instruments used in other purposes is specified;

14) in line 100.01.014 the income according to the long-term contract is specified, including:

in line 100.01.014 I the income according to the long-term contract in case of application of the actual method according to article 295 of the Tax Code is specified;

in line 100.01.014 II the income according to the long-term contract in case of application of method of completion according to article 296 of the Tax Code is specified;

15) in line 100.01.015 the income of persons performing financial activities is specified including:

in line 100.01.015 I the income of the insurance, reinsurance organization according to insurance contracts, reinsurance according to article 319 of the Tax Code is specified;

in line 100.01.015 II the income from decrease in the sizes of provisions (reserves) according to article 320 of the Tax Code is specified;

in line 100.01.015 III the income from right to claim concession persons performing financial activities according to article 321 of the Tax Code is specified;

16) in line 100.01.016 the income of persons performing transactions with digital assets with Chapter 31 of the Tax code is specified including:

in line 100.01.016 I the income of person performing digital mining is specified;

in line 100.01.016 II the income digital майнингово pool is specified;

in line 100.01.016 III the income of the exchange of digital assets is specified;

in line 100.01.016 IV the income from increase in value in case of disposal of digital assets is specified;

in line 100.01.016 V the other income type and its size are specified;

17) in line 100.01.017 the dividends included in gross annual income according to the subitem 12) of Item 2 of article 237 of the Tax Code are specified;

18) in line 100.01.018 excess of the amount of positive exchange difference over the amount of negative exchange difference according to the subitem 15) of Item 2 of article 237 of the Tax Code is specified;

19) in line 100.01.019 the income which is not provided in lines 100.01.001 – 100.01.018, is specified including

in line 100.02.019 I the type and the size of the income which is not provided in lines 100.01.001 – 100.01.018 are specified;

20) in line 100.01.020 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. Final values of lines of the column F of form 100.05 are transferred to this line. The line 100.01.020 has help character;

21) in line 100.01.021 the gross annual income taking into account reduction and adjustments is specified. It is determined by formula (the amount of lines with 100.01.001 on 100.01.020 + (–) 100.01.021 I + (-) 100.01.021 II – 100.01.021 III – 100.01.021 IV), including:

in line 100.01.021 I adjustment of the income according to article 256 of the Tax Code is specified, including:

in line 100.01.021 I A the type and the amount of adjustment of the income is specified;

in line 100.01.021 II adjustment of the income according to the legislation of the Republic of Kazakhstan on transfer pricing is specified;

in line 100.01.021 III reduction of gross annual income according to article 255 of the Tax Code is specified, including:

in line 100.01.021 III A the type and the amount of reduction of gross annual income is specified;

in line 100.01.021 IV the income exempted from the taxation is specified including:

in line 100.01.021 IV A the income exempted from the taxation according to international treaties is specified (final values of the column E of form 100.04);

in line 100.01.021 IV B the income exempted according to the Constitutional Law of the Republic of Kazakhstan "About MFTsA" is specified.

19. In the Section "Deductions":

1) in line 100.01.022 cost of the realized (used) goods, the cost of the acquired works, services attributable to deductions according to Item 1 of article 257 of the Tax Code is specified. It is determined as 100.01.022 I – 100.01.022 II + 100.01.022 III + 100.01.022 IV + 100.01.022 V – 100.01.022 VI – 100.01.022 VII – 100.01.022 VIII – 100.01.022 IX;

in line 100.01.022 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 100.01.022 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 100.01.022 II is filled based on data of the liquidation balance sheet;

in line 100.01.022 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 100.01.022 III And on 100.01.022 III H (100.01.022 III And + 100.01.022 III B + 100.01.022 III C + 100.01.022 III D + 100.01.022 III E + 100.01.022 III F + 100.01.022 III G + 100.01.022 III H):

in line 100.01.022 III A cost of the inventories acquired, gratuitously received during accounting tax period by the taxpayer is specified;

in line 100.01.022 III B the cost of financial services is specified;

in line 100.01.022 III C the cost of promotion services is specified;

in line 100.01.022 III D the cost of consulting services is specified;

in line 100.01.022 III E the cost of marketing services is specified;

in line 100.01.022 III F the cost of design services is specified;

in line 100.01.022 III G the cost of engineering services is specified;

in line 100.01.022 III H the cost of the other works and services acquired during accounting tax period is specified. This line does not include expense amount on the acquired works, services, attributable to deductions in the lines with 100.01.023 on 100.01.042 declarations;

in line 100.01.022 IV the expense amount on imputed incomes of workers and other payments to physical persons, attributable to deductions is specified;

in line 100.01.022 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 100.01.022 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 100.01.022 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 100.01.022 VIII the cost of works and services, cost of inventories not attributable to deductions based on article 286 of the Tax Code, except for are specified to the cost reflected on line 100.01.022 VII including expense amount on natural wastage of inventories, the expense amount which is not subject to reference on deductions according to Item 6 of article 257 of the Tax Code. Besides, on this line cost of inventories which belongs on deductions in the lines with 100.01.022 on 100.01.042 declarations is reflected;

in line 100.01.022 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 100.01.023 deductions on separate expense types, except for the expenses specified in line 100.01.042, including are specified;

in line 100.01.023 I the type and the size of expense, except for the expenses specified in line 100.01.042 are specified;

3) in line 100.01.024 the tax amount is specified value added, attributable to deductions on the bases, stipulated in Clause 259 Tax codes;

4) in line 100.01.025 the deduction of the amounts of compensations in case of business trips according to article 260 of the Tax Code is specified;

5) in line 100.01.026 the deduction of compensations on trips of board members or other governing body according to article 261 of the Tax Code is specified;

6) in line 100.01.027 the deduction of entertainment expenses according to article 262 of the Tax Code is specified;

7) in line 100.01.028 the deduction on remuneration according to article 263 of the Tax Code is specified;

8) in line 100.01.029 the deduction on settlement with the nonresident - the interconnected party according to article 264 of the Tax Code is specified;

9) in line 100.01.030 the deduction according to the paid obligations according to article 265 of the Tax Code is specified;

10) in line 100.01.031 the deduction according to the written off requirement according to article 266 of the Tax Code is specified;

11) in line 100.01.032 the deduction according to doubtful requirements according to article 267 of the Tax Code is specified;

12) in line 100.01.033 the deduction on liquidation expenses of polygons of waste disposal and the amounts of contributions to liquidating fund of polygons of waste disposal according to article 268 of the Tax Code is specified;

13) in line 100.01.034 the deduction on expenses on research, scientific and technical and developmental works, acquisition of rights of exclusive rights to intellectual property items and on creation of scientific centers according to article 269 of the Tax Code is specified;

14) in line 100.01.035 the deduction on expenses is specified to imputed incomes of workers and separate expenses of the employer which are not the income of physical person, according to article 270 of the Tax Code;

15) in line 100.01.036 the deduction on exchange difference according to article 271 of the Tax Code is specified;

16) in line 100.01.037 the deduction of taxes and payments in the budget according to article 272 of the Tax Code is specified;

17) in line 100.01.038 the deduction of the subsequent expenses according to article 273 of the Tax Code is specified;

18) in line 100.01.039 the deduction on the fixed assets according to articles 274-277, 279-282 of the Tax Code is specified. The amount of lines 100.02.011 and 100.02.012 is transferred to this line;

19) in line 100.01.040 the amount of the deductions on investment tax preferences determined according to Articles 283, 284 and 285 Tax codes is specified;

20) in line 100.01.041 the amount of deductions of persons performing financial activities according to paragraph 2 of Chapter 30 of the Tax code is specified including:

in line 100.01.041 I the amount of deductions of the insurance, reinsurance organization is specified;

in line 100.01.041 II the amount of deductions on assignments reserve funds is specified, including:

in line 100.01.041 II A the asset type or contingent obligations and the deduction amount is specified;

in line 100.01.041 III the expense amount on insurance premiums and fees of participants of systems of guaranteeing is specified;

21) in line 100.01.042 other deductions which are not provided in lines 100.01.022 on 100.01.041 are specified;

22) in line 100.01.043 the total sum of deductions is specified (100.01.043 I, either 100.01.043 II, or 100.01.043 III, or 100.01.043 IV);

in line 100.01.043 I it is specified deductions (the amount of lines with 100.01.022 on 100.01.042);

in line 100.01.043 II the expense amount which is subject to reference on deductions by non-profit organization is specified;

in line 100.01.043 III the expense amount, the resident having permanent organization outside RK which are subject to reference on deductions is specified;

in line 100.01.043 IV the expense amount, MFTsA which are subject to reference on deductions by participants is specified;

23) in line 100.01.044 it is specified all deductions taking into account adjustment (100.01.043 + (-) 100.01.044 I + (-) 100.01.044 II), including:

in line 100.01.044 I the adjustment amount of deductions, made according to article 288 of the Tax Code is specified;

in line 100.01.044 I A the type and the amount of adjustment of deductions is specified;

in line 100.01.044 II the adjustment amount of deductions according to the legislation of the Republic of Kazakhstan on transfer pricing is specified;

20. In the Section "Calculation of the Taxable Income (Loss)":

1) in line 100.01.045 the taxable income is specified. It is determined as 100.01.021 – 100.01.044). This line has positive value;

2) in line 100.01.046 the loss is specified. It is determined as 100.01.021 – 100.01.044). This line has negative value;

3) in line 100.01.047 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 335 of the Tax Code is specified. Final value of the column L of form 100.09 is transferred to this line;

in line 100.01.047 I the losses determined by part two of Item 1 of article 339 of the Tax Code are specified;

4) in line 100.01.048 the leviable income of KIK and PU KIK taking into account the postponed losses determined as difference between the amount of lines 100.01.047 and 100.01.047 I is specified;

5) in line 100.01.049 loss on disposal of the non-current tangible assets received in accounting tax period is specified:

in line 100.01.049 I loss on disposal of the fixed assets of the I group according to Item 2 of article 340 of the Tax Code is specified;

in line 100.01.049 II loss on disposal of objects of construction in progress according to Item 3 of article 340 of the Tax Code is specified;

in line 100.01.049 III loss on disposal of unspecified machines and the equipment according to item 4 of article 340 of the Tax Code is specified;

in line 100.01.049 IV loss on disposal of assets service life more than one year, not carried to the fixed assets or inventories, according to Item 5 of article 340 of the Tax Code is specified;

6) in line 100.01.050 reduction of the taxable income is specified, including:

in line 100.01.050 I reduction of the taxable income by expense types, stipulated in Item 1 article 337 of the Tax Code is specified;

in line 100.01.050 I A the type and the size of expense according to Item 1 of article 337 of the Tax Code is specified;

in line 100.01.050 II reduction of the taxable income by income types, stipulated in Item 2 articles 337 of the Tax Code is specified;

in line 100.01.050 I A the type and the size of the income according to Item 2 of article 337 of the Tax Code is specified;

7) in line 100.01.051 the taxable income taking into account reduction is specified. It is determined as difference of lines 100.01.045 and 100.01.050;

8) in line 100.01.052 the losses postponed from the previous tax periods are specified;

9) in line 100.01.053 the loss which is subject to transfer is specified. The amount of lines 100.01.046, 100.01.049 and 100.01.052 is determined as value.

21. In the Section "Calculation of the Tax Liability" calculation of the tax liability for rate of KPN established in article 357 of the Tax Code is reflected:

1) in line 100.01.054 the taxable income taking into account the postponed losses is specified. It is determined as difference of lines 100.01.051 and 100.01.052. If such difference constitutes negative value, then in line 100.01.054 0 is specified;

2) in line 100.01.055 KPN rate established in article 357 of the Tax Code is specified;

3) KPN amount from the taxable income is specified to line 100.01.056. It is determined as the work of lines 100.01.054 and 100.01.055;

4) in line 100.01.057 the estimated KPN amount for tax period according to article 345 of the Tax Code is specified. It is determined as difference of lines 100.01.056, 100.01.057 I, 100.01.057 II, 100.01.057 III, 100.01.057 IV, 100.01.057 V. If the received difference is less than zero, then in line 100.01.057 zero is specified;

in line 100.01.057 I the amount of the taxes on the income paid outside the Republic of Kazakhstan or identical type of the income tax from the income added 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 Items 1-3 of article 346 of the Tax Code is specified. Final values of lines of the column I of form 100.05 are transferred to this line;

in line 100.01.057 II the amount of KPN withheld at payment source from prizes and remunerations according to Item 1 of article 351 of the Tax Code is specified;

in line 100.01.057 II A KPN with indication of income type according to Item 1 of article 351 of the Tax Code is specified;

in line 100.01.057 III the amount of KPN withheld in tax period at payment source according to Item 2 of article 351 of the Tax Code is specified;

in line 100.01.057 IV the amount of KPN withheld at payment source, and postponed from the previous tax periods according to Item 1 of article 345 of the Tax Code is specified;

in line 100.01.057 V the amount of KPN withheld at source of payment of the income according to article 690 and 691 of the Tax Code is specified;

5) in line 100.01.058 the amount of reduction of KPN for tax period according to the tax legislation of the Republic of Kazakhstan is specified;

in line 100.01.058 A the type and the amount of reduction of KPN is specified;

6) in line 100.01.059 KPN from the leviable income of KIK and PU KIK according to the subitem 4) of article 235 of the Tax Code is specified. It is determined as the work of lines 100.01.048 and 100.01.055;

in line 100.01.059 I offsetting of the foreign tax from financial profit of KIK and PU KIK according to item 4 of article 346 of the Tax Code is specified;

7) in line 100.01.060 the amount of KPN KIK and PU KIK according to the subitem 4) of article 235 of the Tax Code is specified. It is determined as difference of lines 100.01.059 and 100.01.059 I;

8) in line 100.01.061 the total sum of the estimated KPN is specified. It is determined as by formula (100.01.057 - 100.01.058 + 100.01.060);

9) in line 100.01.062 the net income of legal nonresident person from activities in the Republic of Kazakhstan through permanent organization according to Item 1 of article 689 of the Tax Code is specified. It is determined as difference of lines 100.01.054 - 100.01.056;

10) in line 100.01.063 KPN amount is specified net income, including:

in line 100.01.063 I KPN amount on net income estimated according to Item 1 of article 689 of the Tax Code at the rate of 15 percent (100.01.062 x 15%) is specified;

in line 100.01.063 II KPN amount on net income estimated according to article 713 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, KPN rate is specified net income;

the line 100.01.063 III is filled if the line 100.01.063 II is filled. In this line the country code according to Item 73 of these Explanations with which the Republic of Kazakhstan signs the specified international treaty is specified;

the line 100.01.063 IV is filled if the line 100.01.063 II is filled. In this line the name of the specified international treaty is specified.

Chapter 4. The explanation on creation of appendix to the declaration (form 100.02)

22. Appendix to the declaration (form 100.02) it is intended for determination of deductions on the fixed assets according to articles 274-282 of the Tax Code, 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.

23. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

24. 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 the fixed assets of the I group for the beginning of tax period determined according to item 4 of article 276 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 4 of article 276 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 4 of article 276 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 4 of article 276 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 277 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 277 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 277 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 277 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 279 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 279 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 279 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 279 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 according to Item 3 of article 281 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 according to Item 3 of article 281 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 3 of article 281 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 3 of article 281 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 3 of article 281 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 the fixed assets of the I group for the end of tax period determined according to Item 5 of article 276 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 5 of article 276 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 5 of article 276 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 5 of article 276 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 Item 2 of article 280 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 Item 2 of article 280 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 Item 2 of article 280 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 Item 2 280 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 Item 2 of article 280 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 1 of article 280 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 4 of article 280 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 4 of article 280 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 4 of article 280 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 4 of article 280 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 at disposal of all fixed assets attributable to deductions (II, III, IV groups) or recognized by loss (the I group) according to Item 1 and 2 of article 282 of the Tax Code taking into account Item 3 of article 282 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 the cost balances which were disposed (except for gratuitously transferred) the fixed assets of the I group recognized by loss according to Item 1 of article 282 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 282 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 282 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 282 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 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 for financial year (further – MRP) and the tax period operating on the last number according to item 4 of article 282 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 is specified the end of tax period which make the amount smaller, than the MRP 300-fold size, the tax period operating on the last number, attributable to deduction according to item 4 of article 282 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 MRP 300-fold size, the tax period operating on the last number, attributable to deduction according to item 4 of article 282 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 MRP 300-fold size, the tax period operating on the last number, attributable to deduction according to item 4 of article 282 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 MRP 300-fold size, the tax period operating on the last number, attributable to deduction according to item 4 of article 282 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 3 of article 281 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 3 of article 281 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 3 of article 281 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 3 of article 281 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 3 of article 281 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 article 281 of the Tax Code are specified.

Chapter 5. The explanation on creation of appendix to the declaration (form 100.03)

25. Appendix to the declaration (form 100.03) it is intended for determination of the amount of the management and all-administrative expenses attributable to deductions according to articles 708-711 of the Tax Code, and it is filled with the nonresident performing activities in the Republic of Kazakhstan through the permanent organization applying provisions of the international treaty about avoidance of double taxation and prevention of evasion from the taxation of the income or property (capital).

26. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

27. 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 709 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 709 of the Tax Code is applied;

3) residence country code with which the international treaty is signed. The residence country code according to Item 73 of these Explanations 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 710 of the Tax Code.

28. 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 original (current) cost of fixed assets 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 creation of appendix to the declaration (form 100.04)

29. Appendix to the declaration (form 100.04) it is intended for determination of the income which is subject to release from the taxation according to international treaties. According to Item 5 of article 22 of the Tax Code if the international treaty, establishes other rules, than those which contain in the Tax code are applied rules of the international treaty ratified by the Republic of Kazakhstan.

30. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified.

31. 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 74 of these Explanations 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 73 of these Explanations 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 creation of appendix to the declaration (form 100.05)

32. Appendix to the declaration (form 100.05) of the amount of the paid foreign tax and their offsetting according to Articles 237, of 239, of 250, of 242, of 241, of 243, of 244, of 246, of 247, of 297, of 298, 319 and 320 Tax codes are intended for determination of the income from foreign sources, including the income from sources in the countries with the preferential taxation, and also.

33. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

34. 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 73 of these Explanations 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 Item 71 of these Explanations 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 72 of these Explanations is specified.

If the resident taxpayer adds in accounting tax period the income in different 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 237, of 239, of 250, of 242, of 241, of 243, of 244, of 246, of 247, of 297, of 298, 319 and 320 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 official rate of currency 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 237, of 239, of 250, of 242, of 241, of 243, of 244, of 246, of 247, of 297, of 298, 319 and 320 Tax codes in foreign currency;

8) in column H the amount of the income reflected in column G, converted into national currency using the official rate of currency is specified;

9) in the column I the amount of the foreign income tax from the income from sources in foreign states, the 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 346 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;

KPN amount from the income from sources outside the Republic of Kazakhstan estimated in the Republic of Kazakhstan at the rate, stipulated in Clause 357 Tax codes;

10) in column J the expense amount, suffered by the resident taxpayer from activities in foreign state through permanent organization, carried on deductions and estimated according to Articles 257, of 258, of 260, of 262, of 263, of 265, of 267, of 268, of 269, of 270, of 271, of 272, of 274, of 275, of 276, of 277, of 279, of 280, of 281, of 282, of 286, of 301, of 302, of 322, of 323, 324 and Chapter 29 of the Tax code 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 257 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 of 100.01.001 corresponding appendices.

Final values of the lines of column F corresponding to code of income type "2060" are transferred to line 100.01.012.

Final values of the lines of column F corresponding to other codes of income types are transferred to line 100.01.019.

Final value of column F is transferred to line 100.01.020.

Final value of the column I is transferred to line 100.01.057 I.

Chapter 8. The explanation on creation of appendix to the declaration (form 100.06)

35. Appendix to the declaration (form 100.06) it is intended for reflection of information on accounting of losses.

36. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

37. In the Section "Indicators":

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

2) in the column B the loss type provided by Chapter 35 of the Tax code is specified;

3) in the column C the tax period in which there is loss which is subject to carryforward is specified;

4) in the column D the amount of transferable loss is specified.

Chapter 9. The explanation on creation of appendix to the declaration (form 100.07)

38. Appendix to the declaration (form 100.07) it is intended by the taxpayer (except for the subsoil users specified in paragraph four of Item 1 of these Explanations) based on the accounting data prepared for accounting tax period according to international standards and the Law on financial accounting and the financial reporting.

39. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

Chapter 10. The explanation on creation of appendix to the declaration (form 100.08)

40. Appendix to the declaration (form 100.08) it is intended for reflection of receipt and expenditure of the assets received from legal nonresident person for ensuring activities of branch or representation.

41. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

42. 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 the cost of fixed assets;

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

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

43. 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 creation of appendix to the declaration (form 100.09)

44. Appendix to the declaration (form 100.09) it 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 334 of the Tax Code on condition of availability at the resident taxpayer of the supporting documents determined by Item 2 of article 334 of the Tax Code is not subject to reflection.

45. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

46. 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 332 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 8 of Article 335;

6) in column F the currency code of the financial profit specified in column G according to Item 72 of these Explanations 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 335 of the Tax Code in foreign currency is specified;

8) in column H the amount of losses of KIK or PU KIK who arose in two periods which are consistently preceding the accounting period according to Item 1 of article 339 of the Tax Code is specified. At the same time, the reduced losses in subsequent periods are not considered.

The resident has no right to use losses of KIK and (or) PU KIK registered in the states with the preferential taxation;

9) in the column I the amount of the umensheniye made from financial profit of KIK or financial profit of PU KIK according to Item 5 of article 335 of the Tax Code in foreign currency, on condition of availability at the resident taxpayer of the supporting documents determined by Item 11 of article 335 of the Tax Code is specified.

At the same time the resident has no right to apply provisions of Item 5 of article 335 of the Tax Code to KIK and (or) PU KIK registered in the states with the preferential taxation.

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

in the column I-1 the reduction amount according to the subitem 1) of Item 5 of article 335 of the Tax Code is specified;

in the column I-2 the reduction amount according to the subitem 2) of Item 5 of article 335 of the Tax Code is specified;

in the column I-3 the reduction amount according to the subitem 3) of Item 5 of article 335 of the Tax Code is specified;

in the column I-4 the reduction amount according to the subitem 4) of Item 5 of article 335 of the Tax Code is specified;

in the column I-5 the reduction amount according to the subitem 5) of Item 5 of article 335 of the Tax Code is specified;

in the column I-6 the reduction amount according to the subitem 6) of Item 5 of article 335 of the Tax Code is specified;

in the column I-7 the reduction amount according to the subitem 7) of Item 5 of article 335 of the Tax Code is specified;

in the column I-8 the reduction amount according to the subitem 8) of Item 5 of article 335 of the Tax Code is specified;

in the column I-9 the reduction amount according to the subitem 9) of Item 5 of article 335 of the Tax Code is specified;

in the column I-10 the reduction amount according to the subitem 10) of Item 5 of article 335 of the Tax Code is specified;

10) in column J the amount of financial profit of KIK or PU KIK to the taxation taking into account umensheniye and the amount of losses of KIK or PU KIK who arose in two periods which are consistently preceding the accounting period which is determined as difference between columns G, H and I (column G – column H – the column I), in foreign currency is specified;

11) in column K the positive size of financial profit, taxable in the Republic of Kazakhstan, in foreign currency which is determined as the work of columns J and E is specified (column J x column E);

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 7 of article 335 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 346 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 346 of the Tax Code. The income tax is determined according to article 332 of the Tax Code (using the effective rate determined according to the paragraph the second the subitem 18) of Item 3 of article 332 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 346 of the Tax Code (using the effective rate determined according to the paragraph third the subitem 18) of Item 3 of article 332 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 346 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 346 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 official rate of currency:

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

if in this column the tax amount on profit, specified in column N – the official rate of currency on the date of payment of such income tax in foreign state is subject to reflection.

At the same time the resident has no right to apply provisions of item 4 of article 346 of the Tax Code to KIK and (or) PU KIK registered in the states with the preferential taxation.

Final value of the column L is transferred to line 100.01.047.

Final value of column O is transferred to line 100.01.059 I.

Chapter 12. The explanation on creation of appendix to the declaration (form 100.10)

47. Appendix to the declaration (form 100.10) it is intended for reflection of data on the taxation objects of non-profit organization, registered according to the civil legislation of the Republic of Kazakhstan and article 329 of the Tax Code relevant to conditions of Item 1, according to the income specified in Item 1 of article 329 of the Tax Code.

48. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified.

49. 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 and membership fees is specified;

4) in line 100.10.004 the amount of the gained income in type of deposits, fees (assignments) of lawyers 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.

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 1 article 329 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.

50. 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 repair of fixed assets;

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 the subitem 2) of Item 6 of article 258 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 the subitem 3) of Item 6 of article 258 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.

51. In the Section "Calculation of Deductions proceeding from Specific Weight of the Income Which Is Not Specified in Item of Article 329 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 of article 329 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 also 100.10.023 are determined as expense amount, specified in lines 100.01.043 I, in case of availability of the income from activities, not stipulated in Item 1 article 329 of the Tax Code;

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 1 article 329 of the Tax Code are specified. It is determined as the work of lines 100.10.025 and 100.10.024.

52. 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 1 of Article 329 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 1 of article 329 of the Tax Code, and the expenses made at the expense of other income is specified. The amount of line 100.01.043 I is transferred to this line.

Chapter 13. The explanation on creation of appendix to the declaration (form 100.11)

53. Appendix to the declaration (form 100.11) it is intended for determination of the amount of the income of non-profit organization.

54. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

55. In the Section "Calculation":

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

2) in column B the 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 "About national registers of identification numbers";

3) in the column C the residence country code according to Item 73 of these Explanations 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" – the charitable help;

"2" – the 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 75 of these Explanations 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 creation of appendix to the declaration (form 100.12)

56. Appendix to the declaration (form 100.12) it 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.

57. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified.

58. 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 the joint act MFTsA, the central authorized body by state planning and the state body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget 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.

59. 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.

60. 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.

61. In the Section "Income of Bodies of the Center and Their Organizations, Stipulated in Item 2 Articles 6 of the Constitutional Law":

in line 100.12.013 the amount of the income exempted from the taxation according to Item 2 of article 6 of the Constitutional law is specified.

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

in line 100.12.014 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 + 100.12.013.

Chapter 15. The explanation on creation of appendix to the declaration (form 100.13)

63. Appendix to the declaration (form 100.13) it is intended for reflection by persons who are not taxpayers on value added of data on goods purchased (works, services) including not attributable to deductions. Data from this form are not transferred to the declaration and appendices to it.

64. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

65. In the Section "Expenses":

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

2) in column B business and identification number / 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 73 of these Explanations is specified;

4) in the column D number of tax registration of the nonresident 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 Section 16 of the Tax code;

"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 Section 16 of the Tax code;

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

Chapter 16. The explanation on creation of appendix to the declaration (form 100.14)

66. Appendix to the declaration (form 100.14) it is intended for reflection of data on digital assets, for tax period.

67. In the Section "General Information about the Taxpayer":

in line 1 the BIN of the taxpayer is specified. In case of execution of the tax liability by the trustee in line the BIN of the taxpayer trustee is specified;

in line 2 the tax period for which tax statements are submitted is specified;

68. In the Section "Digital Assets for the Beginning of Tax Period":

in the column A number terms is specified;

in the column B the name of digital assets is specified;

in the column C the quantity of digital assets is specified;

in the column D the cost of digital assets is specified.

69. In the Section "Digital Assets for the End of Tax Period":

in column E number terms is specified;

in column F the name of digital assets is specified;

in column G the quantity of digital assets is specified;

in column H the cost of digital assets is specified.

70. In the Section "Kriptokoshelki":

in the column I number terms is specified;

in column J the cryptopurse address is specified;

in column K the name of the cryptopurse/exchange of digital assets / other subjects is specified.

Chapter 17. Codes of income types, currencies, countries, international agreements, property

71. When filling the declaration to use the following coding of income types:

2010 – the income from sales of goods, being outside the Republic of Kazakhstan, in foreign state;

2020 – the income from performance of works, rendering services outside the Republic of Kazakhstan;

2030 – the income from rendering services in information processing, managerial, financial, consulting, engineering, marketing, auditor, design, advertizing, 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;

2040 – the income from performance of works, rendering services, sales of goods in the state with the preferential taxation determined according to article 20 of the Tax Code and also other income gained by resident from the nonresident registered in such state;

2050 – the income from implementation of joint activities outside the Republic of Kazakhstan;

2060 – the income from increase in value in case of realization:

the property which is outside the Republic of Kazakhstan;

the securities issued by the nonresident;

realization of shares in the legal nonresident person, the consortium located outside the Republic of Kazakhstan;

implementation of the shares issued by the nonresident if more than 50 (fifty) percent of cost of such shares or assets of legal nonresident person are constituted by the property which is outside the Republic of Kazakhstan;

realization of shares in the legal nonresident person, consortium if more than 50 (fifty) percent of cost of such shares or assets of legal nonresident person are constituted by the property which is outside the Republic of Kazakhstan;

2070 – the income from concession of rights to claim of debt to the nonresident - for the taxpayer who yielded right to claim;

2080 – the income from concession of rights to claim of debt at the nonresident - for the taxpayer acquiring the right to claim;

2090 – 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;

2100 – the income in form of the dividends arriving from legal nonresident person;

2110 – the income in form of remunerations, except for remunerations according to debt securities, received from the nonresident;

2120 – income in form of remunerations according to debt securities gained from the nonresident issuer;

2130 – income in royalty form gained from the nonresident;

2140 – the income from leasing of the property which is outside the Republic of Kazakhstan;

2150 – the income from the real estate which is outside the Republic of Kazakhstan except financial leasing;

2160 – the income in form of the insurance premiums paid according to insurance contracts or the risks reinsurances arising outside the Republic of Kazakhstan;

2170 – income from rendering transport services in international carriages gained from the nonresident;

2180 – 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, received from the nonresident;

2190 – the income from operation of the pipelines, power lines, lines of fiber-optic communication which are outside the Republic of Kazakhstan;

2200 – the income of physical resident person from activities outside the Republic of Kazakhstan for the employment contract (contract) signed with the nonresident who is the employer;

2210 – the income of the labor resident immigrant according to the employment contract signed according to the labor law of foreign state based on permission to the labor immigrant;

2220 – the fees of the head and (or) other payments received by members of governing body (the board of directors, board or other body) in connection with accomplishment of the managerial obligations assigned to such persons concerning the nonresident irrespective of the place of the actual accomplishment of such obligations;

2230 – the allowances of physical resident person paid to it in connection with accommodation outside the Republic of Kazakhstan by the nonresident who is the employer;

2240 – the allowances of physical resident person paid to it in connection with accommodation outside the Republic of Kazakhstan by the resident which is the employer;

2250 – the income of physical resident person from activities in the Republic of Kazakhstan in the form of the material benefit received from the nonresident employer;

2260 – the retirement benefits performed by accumulative pension nonresident funds;

2270 – the income of the actor of theater, cinema, radio, television, the musician, artist, athlete and other physical resident person from activities outside the Republic of Kazakhstan in the field of culture, art and sport irrespective of the fact how also to whom payments are performed;

2280 – the prizes paid by the nonresident;

2290 – the income from rendering independent personal (professional) services outside the Republic of Kazakhstan;

2300 – the income in type gratuitously the received or inherited property which is outside the Republic of Kazakhstan, including works, services, the property except for gratuitously received by physical resident person from physical nonresident person;

2310 – the income on derivative financial instruments;

2320 – the income from transfer to trust management of property to the nonresident to whom execution of the tax liability beyond limits to the Republic of Kazakhstan for the resident who is the founder of trust management is not assigned;

2330 – the income on the investment deposit placed in Islamic nonresident bank;

2340 – income from write-off of obligations;

2350 – the income according to doubtful obligations suffered outside the Republic of Kazakhstan;

2370 – the income for consent to limit or stop business activity outside the Republic of Kazakhstan;

2380 – the income from disposal of the fixed assets outside the Republic of Kazakhstan;

2390 – the income from expense adjustment on geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users outside the Republic of Kazakhstan;

2400 – 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 outside the Republic of Kazakhstan;

2410 – compensations on earlier made deductions from the nonresident outside the Republic of Kazakhstan;

2430 – excess of the income over expenses in case of operation of objects of the social sphere outside the Republic of Kazakhstan;

2440 – the income from sale of the company as property complex outside the Republic of Kazakhstan;

2450 – the net income from property trust management gained (which is subject to obtaining) the founder of trust management according to the trust management agreement or the beneficiary in other cases of emergence of trust management outside the Republic of Kazakhstan;

2470 – other income resulting from business activity outside the Republic of Kazakhstan.

72. When filling currency code the coding of currencies 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 used.

73. 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 is used. For the states with the preferential taxation when filling country code as country code sequence numbers of such states in the list 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.

74. When filling the Declaration the following coding of types of international treaties (agreements) is used:

01 – The convention about 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).

75. When filling code of property the following coding is used:

01 – money;

02 – financial investments;

03 – inventories;

04 – fixed assets;

05 – intangible assets;

06 – services;

07 – works;

08 – other.

Appendix 3

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 12, 2025 No. 695

form

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)

Appendix

to form

The explanation on 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 after Delivery of the Declaration" (form 101.02)

Chapter 1. General provisions

1. The form of the 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 101.02) (further – calculation after delivery of the declaration), is developed according to the Tax code of the Republic of Kazakhstan (further – the Tax code) and determines procedure for creation by payers of the corporate income tax (further – KPN) to whom according to article 348 of the Tax Code the obligation on calculation and payment of advance payments on KPN to the subject payment after delivery of the declaration is assigned.

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 Explanations arithmetic signs are applied: "+" – plus; "–" – minus; "x" – multiplication; "/" – division; "=" – it 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) in electronic form – it is filled according to article 112 of the Tax Code.

7. Calculation is constituted, signed, certified (seal in the cases established by the legislation of the Republic of Kazakhstan the taxpayer (tax agent) on paper or in electronic form in the Kazakh and (or) Russian languages, according to Item 2 of article 112 of the Tax Code.

Calculation is on paper constituted in duplicate.

8. Calculation extends to the legal relationship which arose since January 1, 2026.

Chapter 2. The explanation on creation of calculation after delivery of the declaration (form 101.02)

9. In the Section "General Information about the Taxpayer" of calculation after delivery of the declaration the taxpayer specifies the following data:

1) in the field "BIN" – business and identification number (further – the BIN) the taxpayer;

2) in the field "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) in the field "name of the taxpayer" – the name of the legal entity according to constituent documents;

4) in the field "calculation type" the corresponding cells taking into account reference of calculation after delivery of the declaration to the types of tax statements specified in article 114 of the Tax Code are noted;

5) in the field "number and date of the notification" – number and date of the notification in case of representation of the additional calculation after delivery of the declaration for the notification provided by the subitem 4) of Item 3 of article 114 of the Tax Code;

6) in the field "separate categories of the taxpayer" are noted the corresponding cells if the taxpayer belongs to one or several categories specified in the lines A, V, S and D;

And – the trustee according to article 66 of the Tax Code;

In – the founder of trust management according to article 66 of the Tax Code;

With – the Subsoil user of the Production Sharing Agreement on contractual activities;

D – The subsoil user of the Production Sharing Agreement on extra contractual activities;

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

8) in the field "residence sign" is noted:

cell And – the resident taxpayer of the Republic of Kazakhstan;

cell In – the nonresident taxpayer of the Republic of Kazakhstan;

9) in the field "country code of residence and number of tax registration" is specified country code of residence and number of tax registration 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 solution 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, 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.

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

11. In the Section "Calculation of the Amount of Advance Payments for KPN":

1) in line 101.02.001 "The estimated KPN amount for the previous tax period" KPN amount estimated for the previous tax period the payer of advance payments according to articles 345 and (or) 689 of the Tax Code is specified;

2) in line 101.02.002 "The expected amount of KPN for the current tax period" it is specified the payer of advance payments:

the expected amount of KPN for the current tax period – according to the subitem 2) Item 2 of article 350 of the Tax Code;

the expected amount of KPN taking into account adjustments minus earlier declared advance payments in additional calculation of the amount of advance payments for KPN which is subject to payment for the period after delivery of the declaration – according to item 4 of article 350 of the Tax Code.

The amounts of advance payments after the declaration taking into account such adjustments cannot have negative value.

3) in line 101.02.003 "The amount of monthly advance payment" the advance payment amount in month calculated by formula 101.02.001/12 or 101.02.002/12 is specified.

12. Taxpayers have the right to modify the amount of advance payments after the declaration estimated according to Item 2 of article 350 of the Tax Code proceeding from the expected amount of the corporate income tax for the current tax period.

The amounts of advance payments after the declaration taking into account such adjustments cannot have negative value.

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 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;

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 4

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 12, 2025 No. 695

form

Calculation for the corporate income tax, withheld at payment source from the income of resident (form 101.03)

Appendix

to form

The explanation on 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. The form of the tax statements "Calculation for the Corporate Income Tax, Withheld at Payment Source from the Income of Resident" (form 101.03) (further – calculation), is intended for reflection by the tax agent of the income assessed at source of payment, calculation and timely payment of KPN withheld at payment source in case of payment of the income to the residents specified in article 351 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) calculation is constituted by the tax agent according to article 352 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 Explanations arithmetic signs are applied: "+" – plus; "–" – minus; "x" – multiplication; "/" – division; "=" – it 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) in electronic form – it is filled according to article 112 of the Tax Code.

Calculation is on paper constituted in duplicate.

8. Calculation extends to the legal relationship which arose since January 1, 2026.

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

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

1) in the field "BIN" – business and identification number (further – the BIN) the taxpayer;

2) in the field "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) in the field "name of the tax agent" – the name of the legal entity according to constituent documents or physical person;

4) in the field "calculation type" are noted

the corresponding cells taking into account reference of calculation to the types of tax statements specified in article 114 of the Tax Code;

5) in the field "number and date of the notification" – number and date of the notification in case of representation of type of calculation, stipulated in Item 3 articles 114 of the Tax Code;

6) in the field "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 378);

7) in the field "residence sign" is noted:

cell And the tax agent who is resident of the Republic of Kazakhstan;

cell In the tax agent who is nonresident of the Republic of Kazakhstan;

8) in the field "residence country code" and number of tax registration" Is specified country code of residence and number of tax registration 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 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) the line 101.03.001 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 101.03.001 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.

3) the line 101.03.002 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.

4) lines 101.03.002 I, 101.03.002 II and 101.03.002 III are intended for reflection of the amount of KPN withheld at payment source, and subject to payment in the budget for every month of tax period.

11. In the Section "Responsibility of the Tax Agent":

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;

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 5

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 12, 2025 No. 695

form

Calculation for the corporate income tax withheld at payment source from the income of the nonresident and also to the amounts of the income exempted from the taxation according to provisions of the international treaty, the income non-taxable according to the Tax code and to the amounts which are not the income from sources in the Republic of Kazakhstan (form 101.04)

See Calculation for the corporate income tax withheld at payment source from the income of the nonresident and also to the amounts of the income exempted from the taxation according to provisions of the international treaty, the income non-taxable according to the Tax code and to the amounts which are not the income from sources in the Republic of Kazakhstan (form 101.04) (1.16Mb In original language)

Appendix

to form

The explanation on creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of the nonresident and also to the amounts of the income exempted from the taxation according to provisions of the international treaty, the income non-taxable according to the Tax code and to the amounts which are not the income from sources in the Republic of Kazakhstan (form 101.04)"

Chapter 1. General provisions

1. This Explanation on creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of the nonresident and also to the amounts of the income exempted from the taxation according to provisions of the international treaty, the income non-taxable according to the Tax code and to the amounts which are not the income from sources in the Republic of Kazakhstan (form 101.04)" (further – the Explanation), is constituted according to the Tax code of the Republic of Kazakhstan (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:

the income exempted from the taxation according to provisions of the international treaty;

the income, non-taxable according to the Tax code;

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