Appendix
to the declaration on excise (form 400.00)
Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2009 No. 574
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) and determine procedure for creation of form of tax statements (declaration) on excise according to appendix to these rules (further - the Declaration) intended for calculation of the amounts of excises by taxpayers for the structural divisions, objects connected with the taxation. The declaration is constituted by payers of excises according to Chapter 39 of the Tax code and article 21 of 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).
The payer of excise having one object connected with the taxation, registered in tax authority in the place of the stay represents the Declaration on excise without appendix of Calculation for structural divisions or the object connected with the taxation except for of the payers of excise enabling the realization of gasoline (except for aviation) and diesel fuel.
2. The declaration consists of the Declaration (form 400.00) and appendices to it (forms with 400.01 on 400.08), 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 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.
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