Appendix
to calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period before delivery of the declaration (form 101.01) and to 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)
Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2009 No. 574
General provisions
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 forms of tax statements (calculations) for the corporate income tax according to appendices to these rules (further - Calculation before delivery of the declaration and Calculation after delivery of the declaration) intended for calculation of the amount of advance payments on the corporate income tax which is subject to payment for the period before delivery of the declaration and after delivery of the declaration. Calculations are constituted by payers of the corporate income tax according to article 141 of the Tax Code, and also article 16 of the Law on introduction.
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