Appendix

to the declaration on the corporate income tax (form 140.00)

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 corporate income tax (form 140.00)

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) and determine procedure for creation of form of tax statements (declaration) on the corporate income tax according to appendix to these rules (further - the Declaration) intended for calculation of the corporate income tax. The declaration is constituted by the organizations performing activities in the social sphere according to article 135 of the Tax Code.

2. The declaration consists of the Declaration (form 140.00).

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

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

7. In case of creation of the Declaration:

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

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

8. 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.

9. 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;

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