Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 20, 2010 No. 644

Appendix

to the simplified declaration for subjects of small business (form 910.00)

Rules of creation of tax statements (the simplified declaration) for subjects of small business (the Form 910.00)

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for creation of form of tax statements (the simplified declaration) for subjects of small business (further - the Declaration) intended for calculation individual (corporate) income and social taxes, social assignments and compulsory pension contributions. The declaration is constituted by the subjects of small business applying special tax regime on the basis of the simplified declaration.

2. The declaration consists of the Declaration (form 910.00) and appendices to it (form 910.01), the tax liability intended for detailed reflection of information on calculation.

3. Appendix to the Declaration is not constituted in the absence of the data which are subject to reflection in it.

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

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

6. In these rules the following arithmetic signs are applied: "+" - plus; "-" - minus; "x" - multiplication; "/" - division; "= "equally.

7. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line of the Declaration.

8. In case of creation of the Declaration:

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