ORDER OF THE MINISTRY OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN
of November 19, 2001 No. 1568
About approval of the coding of forms of tax statements
For the purpose of systematization of forms of tax statements, and also possibility for electronic processing of forms of tax statements
I ORDER:
1. Approve:
1) Rules of the coding of forms of tax statements (appendix 1);
2) Reference book of codes of forms of tax statements (appendix 2).
2. To department of internal work (D. Amanzholov) to bring this order to the MGD RK territorial subdivisions.
3. To department of administration to publish this order in the departmental edition of the Ministry of state revenues of the Republic of Kazakhstan "The bulletin of the Ministry of state revenues".
4. This order becomes effective since January 1, 2002.
Minister Z. Kakimzhanov
Appendix 1
to the order MGD RK of November 19, 2001 No. 1568
Rules of the coding of forms of tax statements
1. The purpose of the coding of forms of tax statements is their systematization, and also possibility of their electronic processing: in case of acceptance;
during cameral control, electronic monitoring;
in case of the direction of tax statements in electronic systems of tax authorities;
in case of selection of taxpayers for conducting documentary check;
in case of reconciliation of other state bodies this to tax statements with data;
during tax control, stipulated by the legislation Republic of Kazakhstan.
2. The structure of code (appendix 1 to these rules) contains five fields. For the coding of forms of tax statements the structure of code consisting of fields from the first on third for the coding of lines - from fields from the first on the fourth, for the description of rules of creation of forms of tax statements - from fields from the first on the fifth is used. At the same time in fields about the first on the fourth digital signs are used, and in the fifth field letters of the Latin alphabet are used.
3. The first field contains two signs from which:
1) the first sign means type of tax or sign of the Section "Other Obligatory Payments in the Budget", either sign of the Section "Special Tax Regimes", or sign of the Section "Registration Accounting of Separate Types of Activity". At the same time it is used:
figure 1 - on the corporate income tax;
figure 2 - on the individual income tax;
figure 3 - on the value added tax;
figure 4 - on excises;
figure 5 - on taxes and special payments of subsoil users;
figure 6 - on the social tax;
figure 7 - on the land tax, tax on vehicles and the property tax;
figure 8 - on other obligatory payments in the budget;
figure 9 - on special tax regimes;
figure 0 - on registration accounting of separate types of activity;
The second sign means 2):
for taxes, except Section 5 - disaggregation of form of tax statements on fields of activity. At the same time figure 0 is used for general form of tax statements on specific type of tax;
for the Section 5 "Taxes and Special Payments of Subsoil Users" type of tax or special payment of subsoil users. At the same time it is used:
figure 0-on royalty;
figure 1-on subscription bonus;
figure 2 - on bonus of commercial detection;
figure 3 - on share of the Republic of Kazakhstan according to the Section of products;
figure 4 - on the excess profit tax;
for the Section 8 "Other Obligatory Payments in the Budget" - type of collection or payment. At the same time it is used:
figure 1 - on collection from auctions;
figure 2 - on the stamp tax;
figure 5 - on payment for use of the parcels of land;
figure 6 - on payment for use of water resources from superficial sources;
figure 7 - on payment for environmental pollution;
figure 8 - on payment for use of radio-frequency range;
for the Section 9 "Special Tax Regimes" - type of special tax regime. At the same time it is used:
figure 1 - on special tax regime for small business;
figure 2 - on special tax regime for peasant farms;
figure 3 - on special tax regime for legal entities of producers of agricultural products;
figure 4 - on special tax regime for separate types of activity;
figure 1 - on wholesale and retail trade by gasoline (except aviation), diesel fuel;
figure 2 - on production and realization of alcoholic products;
figure 3 - on acceptance of glassware;
figure 4 - on the organization, carrying out to lottery and implementation of lottery tickets.
figure 5 - on production, wholesale and import of tobacco products.
4. The second field contains one sign which means form of tax statements. At the same time it is used
figure 0 - for sign "Declaration", including the simplified forms of declarations;
figure 1 - for sign "Calculation";
figure 2 - for sign "Statement";
figure 3 - for sign "Registration card";
figure 4 - for sign "Patent";
figure 5 - for sign "Certificate";
figure 6 - for sign "The one-time coupon";
figure 7 - for sign "Register".
5. The third field contains two signs which mean:
1) for declarations - sequence number of appendix to the declaration. At the same time figure 00 are used for the form of the declaration;
2) for calculations:
on the corporate income tax, on the individual income tax and the social tax - sequence number of type of calculation;
on other taxes, charges and payments - sequence number of appendix to calculation. At the same time figure 00 are used for the form of calculation.
6. The fourth field contains three signs which mean sequence number of line.
7. The fifth field contains one sign which means number of the column (column).
Appendix 1
to Rules of the coding of forms of tax statements
Appendix 2
to the order MGD RK of November 19, 2001 No. 1568
Reference book of codes of forms of tax statements
+--------------------------------------------------------------------+ ¦1 ¦ ¦ ¦ ¦ КО ПО АТИВНЫЙ ПОДОХОДНЫЙ НАЛОГ ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦10¦ ¦ ¦Для плательщиков корпоративного подоходного налога,¦ ¦ ¦ ¦ ¦ ¦за исключением банков второго уровня и организаций,¦ ¦ ¦ ¦ ¦ ¦осуществляющих отдельные виды банковских операций,¦ ¦ ¦ ¦ ¦ ¦страховых (перестраховочных) организаций,¦ ¦ ¦ ¦ ¦ ¦некоммерческих организаций (кроме акционерных¦ ¦ ¦ ¦ ¦ ¦обществ, учреждений и потребительских кооперативов)¦ ¦ ¦ ¦ ¦ ¦и организаций, осуществляющих деятельность в¦ ¦ ¦ ¦ ¦ ¦социальной сфере ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦100¦ ¦ Декларация по корпоративному подоходному налогу¦ ¦ ¦ ¦ ¦ ¦ для плательщиков корпоративного подоходного¦ ¦ ¦ ¦ ¦ ¦ налога, за исключением банков второго уровня и¦ ¦ ¦ ¦ ¦ ¦ организаций, осуществляющих отдельные виды¦ ¦ ¦ ¦ ¦ ¦ банковских операций, страховых (перестраховочных)¦ ¦ ¦ ¦ ¦ ¦ организаций, некоммерческих организаций (кроме¦ ¦ ¦ ¦ ¦ ¦ акционерных обществ, учреждений и потребительских¦ ¦ ¦ ¦ ¦ ¦ кооперативов) и организаций, осуществляющих¦ ¦ ¦ ¦ ¦ ¦ деятельность в социальной сфере ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.00¦ Декларация по корпоративному подоходному налогу¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.01¦ Доход от реализации товаров (работ, услуг) ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.02¦ Доход от прироста стоимости при реализации¦ ¦ ¦ ¦ ¦ ¦ зданий, сооружений, строений, а также активов,¦ ¦ ¦ ¦ ¦ ¦ не подлежащих амортизации ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.03¦ Доходы по сомнительным обязательствам ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.04¦ Доходы от сдачи в аренду имущества ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.05¦ Отчисления в фонд ликвидации последствий¦ ¦ ¦ ¦ ¦ ¦ разработки месторождений ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.06¦ Безвозмездно полученное имущество (работы,¦ ¦ ¦ ¦ ¦ ¦ услуги) ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.07¦ Дивиденды ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.08¦ Вознаграждения ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.09¦ Положительная курсовая разница ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.10¦ асходы по оплате труда ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.11¦ Управленческие и общеадминистративные расходы ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.12¦ асходы по реализованным товарам (работам,¦ ¦ ¦ ¦ ¦ ¦ услугам) ¦ +--+--+---+------+---------------------------------------------------¦ ¦ ¦ ¦ ¦100.13¦ асходы по вознаграждению
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