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of March 11, 2010 No. HK-21-51/2740

According to the changes made to Rules in case of submission of the initial Declaration on the individual income tax and property (further - the Declaration in form 230.00) in the appendix "The Property Which Is on the Property Right" (further - Appendix 230.03), lines 230.03.001 on 230.03.010 are filled. At the same time the specified lines are filled as of the first of submission of the Declaration in form 230.00, except lines 230.03.001 B and 230.03.001 A (cash amount of money and currency code of cash respectively) on which data are specified date of submission of the Declaration in form 230.00.

In case of submission of the next Declaration in form 230.00 in Appendix 230.03 lines 230.03.002, 230.03 are filled. 006, 230.03.007 as of December 31 of accounting tax period. At the same time in line 230.03.007 the property, the rights and (or) transactions on which are subject to state registration according to legal acts of the Republic of Kazakhstan with indication of the location of real estate, is specified.

Also we pay attention that according to Rules, the line 230.00.001 is intended for reflection of total amount of the income assessed at payment source. The amount reflected in line 230.01.001B is transferred to line 230.00.001. At the same time the line 230.01.001B is intended for reflection of total amount of the imputed income assessed at payment source.

Considering that according to Item 1 of article 163 of the Tax Code the income of the worker assessed at payment source is determined as difference between the income of the worker added by the employer, taxable, taking into account adjustments, stipulated in Article 156 Tax codes, and the amount of the tax deductions, stipulated in Article 166 Tax codes, therefore, in line 230.00.001 specifies the income of the worker reduced by the amount of the adjustments and deductions established by articles 156 and 166 of the Tax Code.

At the same time we pay attention that Item 1 of article 70 of the Tax Code provides the right of the taxpayer to make changes and additions to tax statements, by creation of additional tax statements for tax period to which these changes and amendments belong.

This letter is sent for management in work.

To tax departments to take measures for bringing this letter to data of taxpayers, including by its placement at information stands in the centers for acceptance and information processing, and also on the websites of territorial tax authorities.


Chairman D. Ergozhin

Isp. Iskakova S. of ph. 71 8186


Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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