Appendix

to the declaration on the individual income tax (form 220.00)

 

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2009 No. 574

Rules of creation of tax statements (declaration) on the individual income tax (form 220.00)

List of amending documents

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" (further - the Law on introduction) and determine procedure for creation of form of tax statements (declaration) on the individual income tax according to appendix to these rules (further - the Declaration) intended for calculation of the individual income tax. The declaration is constituted by physical persons - the individual entrepreneurs performing calculation and tax payment in generally established procedure according to Article 183 of Chapter 20, Chapter 21 of the Tax code, and also physical nonresident persons according to Section 7 of the Tax code.

2. The declaration consists of the Declaration (form 220.00) and appendices to it (forms with 220.01 on 220.13), intended for detailed reflection of information on calculation of the tax liability.

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

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

5. Appendices to the Declaration are constituted without fail when filling 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 rules the following arithmetic signs are applied: "+" - plus; "-" - minus; "x" - multiplication; "/" - division; "= "equally.

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

10. In case of creation of the Declaration:

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

2) on the electronic medium - it is filled according to article 68 of the Tax Code.

11. The declaration is signed by the taxpayer or his representative and certified by seal of the taxpayer or his representative having in the cases established by the legislation of the Republic of Kazakhstan seal with the name according to Item 3 of article 61 of the Tax Code.

12. In case of submission of the Declaration:

in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer with mark of tax authority;

by mail the registered mail with the notification on paper the nositelenalogoplatelshchik receives the notification of post or other organization of communication;

in electronic form - the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of Tax Service.

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

2. Creation of the Declaration (Form 220.00)

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

1) RNN - registration taxpayer number. In case of execution of the tax liability by the trustee in line registration taxpayer number - the trustee is specified.

According to the Law of the Republic of Kazakhstan "About national registers of identification numbers" the line is subject to obligatory filling in case of submission of the Declaration till January 1, 2012;

2) IIN (BIN) - individual identification (business identification) taxpayer number. In case of execution of the tax liability by the trustee in line individual identification number of the nalogoplatelshchikadoveritelny managing director is specified.

According to the Law of the Republic of Kazakhstan "About national registers of identification numbers" the line is subject to obligatory filling in case of submission of the Declaration since January 1, 2012;

3) tax period (year) - accounting tax period for which the Declaration is submitted (it is specified in the Arab figures);

4) name of the taxpayer.

The surname, name, middle name (is entered in case of its availability) physical person according to identity documents.

In case of execution of the tax liability by the trustee in line the surname, name, middle name (is entered in case of its availability) the physical person - the trustee according to identity documents;

5) Declaration type.

The corresponding cells are noted taking into account reference of the Declaration to the types of tax statements specified in article 63 of the Tax Code;

6) number and date of the notification.

Lines are filled in case of representation of the type of the Declaration provided by the subitem 4) of Item 3 of article 63 of the Tax Code;

7) category of the taxpayer.

Cells are noted if the taxpayer belongs to one or several categories specified in the lines A, B, C, D;

8) currency code.

The currency code according to appendix 10 "Classification of currencies, used for customs clearance" to the Rules of declaration of goods and vehicles approved by the order of the Chairman of the Agency of customs control of the Republic of Kazakhstan of May 20, 2003 No. 219 (registered in the Register of state registration of regulatory legal acts for No. 2355) (further - Rules of declaration of goods) is specified;

9) the provided appendices.

Number of the appendix to the Declaration provided by the taxpayer is noted;

10) residence sign:

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

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

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

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

in line A the country code of residence of the nonresident according to appendix 6 "The qualifier of the countries of the world" to Rules of declaration of goods is specified;

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

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

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

15. In the Section "Gross annual income":

1) in line 220.00.001 the income from realization according to article 86 of the Tax Code is specified;

in line 220.00.001 I the income in remuneration type on the credit (loan, the microcredit), transactions of repo is specified;

in line 220.00.001 II the income in the form of remuneration on cession of property in financial leasing is specified;

in line 220.00.001 III the income in royalty type is specified;

in line 220.00.001 IV the income from leasing of property is specified;

2) in line 220.00.002 the income from increase in value according to article 87 of the Tax Code is specified. The amount reflected in line 220.01.029 is transferred to this line;

3) in line 220.00.003 the income on derivative financial instruments, including swap, taking into account the losses postponed from the previous tax periods determined as the amount of positive values of lines 220.02.005 and 220.03.005 is specified;

4) in line 220.00.004 the income from write-off of obligations according to article 88 of the Tax Code is specified;

5) in line 220.00.005 the income according to doubtful obligations according to article 89 of the Tax Code, determined as the amount of lines 220.00.005 I and 220.00.005 II is specified;

in line 220.00.005 I the amount of the obligations on goods purchased (works, services) recognized doubtful, included in gross annual income is specified;

in line 220.00.005 II the amount of the obligations on the added workers to the income and other payments determined according to Item 2 of article 163 of the Tax Code recognized doubtful, included in gross annual income is specified;

6) the income from right to claim concession according to article 91 of the Tax Code, determined as the amount of lines 220.00.006 I and 220.00.006 II is specified to line 220.00.006;

in line 220.00.006 I the income from debt right to claim concession on the acquired right to claim is specified;

in line 220.00.006 II the income from debt right to claim concession on the yielded right to claim is specified;

7) in line 220.00.007 the income gained for consent to limit or stop business activity, included in gross annual income according to the subitem 9) of Item 1 of article 85 of the Tax Code is specified;

8) in line 220.00.008 the income from the disposal of the fixed assets determined according to article 92 of the Tax Code is specified;

9) in line 220.00.009 the income of the subsoil user performing production of popular minerals and (or) underground waters and (or) therapeutic muds and (or) construction and (or) operation of the underground constructions which are not connected with investigation and (or) production from expense adjustment on geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users, the Tax code determined according to Article 93 is specified;

10) in line 220.00.010 the income of the subsoil user performing production of popular minerals and (or) underground waters and (or) therapeutic muds and (or) construction and (or) operation of the underground constructions which are not connected with investigation and (or) production from the 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 determined according to article 94 of the Tax Code is specified;

11) in line 220.00.011 the amount of inappropriate use by the subsoil user performing production of popular minerals and (or) underground waters and (or) therapeutic muds and (or) construction and (or) operation of the underground constructions which are not connected with investigation and (or) production, means of liquidating fund, determined according to article 107 of the Tax Code is specified. The amount reflected in line J of form 220.05 is transferred to this line;

12) in line 220.00.012 the income from the implementation of joint activities determined according to article 80 of the Tax Code is specified;

13) in line 220.00.013 the penalties awarded or recognized by the debtor, penalty fee and other types of sanctions, except unreasonably withheld penalties returned from the budget are specified if these amounts were not carried on the deductions included in gross annual income according to the subitem 14) of Item 1 of article 85 of the Tax Code earlier;

14) in line 220.00.014 the received compensation on earlier made deductions determined according to article 95 of the Tax Code are specified;

15) in line 220.00.015 the income in type gratuitously of the received property determined according to article 96 of the Tax Code is specified;

16) in line 220.00.016 it is specified the dividends included in gross annual income according to the subitem 17) of Item 1 of article 85 of the Tax Code;

17) in line 220.00.017 the total amount of remunerations on the deposit, the debt security, the bill of exchange, the Islamic rent certificate included in gross annual income according to the subitem 18) of Item 1 of article 85 of the Tax Code is specified;

18) in line 220.00.018 the excess of the amount of positive exchange difference over the amount of negative exchange difference determined according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, included in gross annual income according to the subitem 19) of Item 1 of article 85 of the Tax Code is specified;

19) in line 220.00.019 the total amount of prizes included in gross annual income according to the subitem 20) of Item 1 of article 85 of the Tax Code is specified;

20) in line 220.00.020 the income amount from sale of the company as the property complex determined according to article 98 of the Tax Code is specified;

21) in line 220.00.021 the income on the investment deposit placed in Islamic bank determined according to subitem 22-1) of Item 1 of article 85 of the Tax Code is specified;

22) in line 220.00.022 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 the trust management determined according to article 35 of the Tax Code is specified;

23) in line 220.00.023 it is specified the income of the taxpayer included in gross annual income according to the subitem 24) of Item 1 of article 85 of the Tax Code;

24) in line 220.00.024 the total amount of gross annual income determined by addition of lines with 220.00.001 on 220.00.023 is specified;

25) in line 220.00.025 the total amount of the income, non-taxable according to article 156 of the Tax Code, determined as the amount of lines with 220.00.026 on 220.00.046 is specified;

26) in lines with 220.00.026 on 220.00.046 the code of income type, non-taxable is specified;

27) in line 220.00.047 the total amount of adjustment of gross annual income according to article 99 of the Tax Code and article 3-1 of the Law on introduction determined as the amount of lines 220.00.047 I, 220.00.047 II is specified (220.00.047 I + 220.00.047 II);

in line 220.00.047 I the amount of the dividends except for paid by closed-end investment funds of risk investment and joint-stock investment funds of risk investment is specified;

in line 220.00.047 II the net income from property trust management gained (which is subject to obtaining) the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management is specified;

in line 220.00.047 III the positive (negative) difference received upon transition to other evaluation method of inventory stocks is specified;

28) in line 220.00.048 the gross annual income taking into account the income, non-taxable, and adjustments, determined as difference of lines 220.00.024, 220.00 is specified. 025, 220.00.047 (220.00.024 - 220.00.025-220.00.047), increased by line 220.00.047 III (if value of this line positive) or reduced by line 220.00.047 III (if value of this line negative) (220.00.024 - 220.00.025)-220.00.047 + 220.00.047 III).

16. In the Section "Deductions":

1) in line 220.00.049 the cost of the realized (used) goods acquired and gratuitously the got job, services, attributable to deductions according to Item 1 of article 100 of the Tax Code is specified. It is determined as 220.00.049 I - 220.00.049 II + 220.00.049 III + 220.00.049 IV + 220.00.049 V - 220.00.049 VI220.00.049 VII - 220.00.049 VIII - 220.00.049 IX;

in line 220.00.049 I cost of goods, raw materials, materials (including purchased semifinished products and components, designs and details, fuel, spare parts, etc.) (further - TMZ) is specified the beginning of tax period. In the initial Declaration the specified line is filled according to the data determined by the balance sheet for the beginning of tax period. At the taxpayer submitting the initial Declaration, TMZ for the beginning of tax period can be absent. This line is determined as the amount of lines with 220.00.049 I And on 220.00.049 I With (220.00.049 I And + 220.00.049 I In + 220.00.049 I C):

in line 220.00.049 I A TMZ cost is specified the beginning of tax period;

in line 220.00.049 I B work in progress cost is specified the beginning of tax period;

in line 220.00.049 I C the cost of finished goods, goods is specified the beginning of tax period;

the line 220.00.049 II is filled according to data of the balance sheet for the end of tax period. At the same time in this line the cost of the goods considered in TMZ remaining balance on the end of the year and which are en route is not reflected (for example, sales of goods in condition FAS port), the income from which realization is acknowledged for the purpose of the taxation in tax period. In the liquidating Declaration represented by the taxpayer during tax period, the line 220.00.049 II is filled based on accounting data for the end of the corresponding tax period. This line is determined as the amount of lines with 220.00.049 II And on 220.00.049 II With (220.00.049 II And + 220.00.049 II In + 220.00.049 II C):

in line 220.00.049 II A TMZ cost is specified the end of tax period;

in line 220.00.049 II B work in progress cost is specified the end of tax period;

in line 220.00.049 II C the cost of finished goods, goods is specified the end of tax period;

in line 220.00.049 III cost of the works acquired, including gratuitously received by the taxpayer during tax period of TMZ, performed and the rendered services by third parties, individual entrepreneurs, private notaries, lawyers is specified. The data provided in the specified line shall not include the expenses attributable to deductions in the lines with 220.00.049 on 220.00.077 Declarations. It is determined by addition of values of lines with 220.00.049 III And on 220.00.049 III H (220.00.049 III And + 220.00.049 III B + 220.00.049 III C + 220.00.049 III D + 220.00.049 III E + 220.00.049 III F + 220.00.049 III G + 220.00.049 III H):

in line 220.00.049 III A cost acquired, gratuitously received during accounting tax period by the taxpayer of TMZ is specified;

in line 220.00.049 III B the cost of financial services is specified;

in line 220.00.049 III C the cost of promotion services is specified;

in line 220.00.049 III D the cost of consulting services is specified;

in line 220.00.049 III E the cost of marketing services is specified;

in line 220.00.049 III F the cost of design services is specified;

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