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The document ceased to be valid since  September 3, 2019 according to the Item 1 Order of the Government of the Republic of Kazakhstan of August 21, 2019 No. 614

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2012 No. 1518

About approval of forms of tax statements and rules of their creation

(as amended of the Order of the Government of the Republic of Kazakhstan of 28.08.2013 No. 874)

According to Item 2 of article 63 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve enclosed:

1) declaration form on the corporate income tax and rules of its creation (form 100.00);

2) form of 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, and the rule of its creation (form 101.01);

3) form of 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, and the rule of its creation (form 101.02);

4) form of calculation for the corporate income tax withheld at payment source from the income of resident, and the rule of its creation (form 101.03);

5) form of calculation for the corporate income tax withheld at payment source from the income of the nonresident, and the rule of its creation (form 101.04);

6) declaration form on the corporate income tax and rules of its creation (form 110.00);

7) declaration form on the corporate income tax and rules of its creation (form 130.00);

7-1) form of the declaration on the corporate income tax and rules of its creation (form 140.00)

8) declaration form on the corporate income tax and rules of its creation (form 150.00);

9) declaration form on the individual income tax and the social tax on citizens of the Republic of Kazakhstan and the rule of its creation (form 200.00);

10) declaration form on the individual income tax and the social tax on foreigners and stateless persons and rules of its creation (form 210.00);

11) declaration form on the individual income tax and rules of its creation (form 220.00);

12) declaration form on the individual income tax and property and rules of its creation (form 230.00);

13) declaration form on the individual income tax and rules of its creation (form 240.00);

14) declaration form on the value added tax and rules of its creation (form 300.00);

15) declaration form on indirect taxes on the imported goods and rules of its creation (form 320.00);

16) the application form about commodity importation and payment of indirect taxes and rules of its filling and representation (form 328.00);

17) declaration form on excise and rules of its creation (form 400.00);

18) form of calculation of excise for structural division or the objects connected with the taxation and rules of its creation (form 421.00);

19) declaration form on royalty, on production bonus, on share of the Republic of Kazakhstan according to the Section of products, on additional payment of the subsoil user performing activities for the contract on the Section of products, and the rule of its creation (form 500.00);

20) declaration form on subscription bonus and bonus of commercial detection and the rule of its creation (form 510.00);

21) declaration form on the excess profit tax and rules of its creation (form 540.00);

22) declaration form on payment on compensation of historical costs and rules of its creation (form 560.00);

23) declaration form on the rent export levy and rules of its creation (form 570.00);

24) declaration form on severance tax and rules of its creation (form 590.00);

25) form of calculation of contributions to funds of assistance of employment, compulsory medical insurance, national social insurance, state center for pension payment and expels of users of highways and rule of its creation (form 641.00);

26) declaration form on tax on vehicles, on the land tax and the property tax and rules of its creation (form 700.00);

27) form of calculation of the current tax payments on vehicles and rules of its creation (form 701.00);

28) form of calculation of the current payments for the land tax and property tax and rules of its creation (form 701.01);

29) declaration form on tax on gaming and the fixed tax and rules of its creation (form 710.00);

30) declaration form on collection from auctions, payment for use of navigable waterways and the rule of its creation (form 810.00);

31) form of calculation of the amounts of the current payments of payment for use of the parcels of land and rules of its creation (form 851.00);

32) declaration form on payment for use of water resources of superficial sources and the rule of its creation (form 860.00);

33) declaration form on payment for issues to the environment and rules of its creation (form 870.00);

34) form of the simplified declaration for subjects of small business and the rule of its creation (form 910.00);

35) form of calculation of cost and rule of its creation (form 911.00);

36) declaration form for payers of the single land tax and the rule of its creation (form 920.00);

37) balance sheet form (form 1.3);

38) report form about results of financial and economic activities (form 1.4);

39) report form about movement of the made and goods purchased, the performed works, the rendered services (form 1.5);

40) form of cost of the made products, the performed works, the rendered services (form 1.6);

41) form of disaggregation of receivables and payables (form 1.7);

42) rules of creation of tax statements by the large taxpayers who are subject to monitoring, except for the insurance, reinsurance organizations, the legal entities performing banking activity, separate types of banking activities based on the license, activities for attraction of pension contributions and retirement benefits, and also activities for investment management of pension assets (forms 1.3 - 1.7);

43) balance sheet form of services (form 2.3);

44) report form about the income and expenses of services (form 2.4);

45) form of disaggregation of receivables and payables of services (form 2.5);

46) rules of creation of tax statements by the large taxpayers who are subject to monitoring, performing banking activity, and also separate types of banking activities based on the license (form 2.3 - 2.5);

47) report form on pension assets (form 3.1);

48) report form on management of pension assets (form 3.2);

49) balance sheet form (form 3.3);

50) report form about the income and expenses (form 3.4);

51) rules of creation of tax statements by the large taxpayers who are subject to monitoring, performing activities for attraction of pension contributions and retirement benefits, and also activities for investment management of pension assets (forms 3.1-3.4);

52) report form about insurance activity (form 4.1);

53) balance sheet form (form 4.2);

54) report form about the income and expenses (form 4.3);

55) rules of creation of tax statements by the insurance, reinsurance organizations, being the large taxpayers who are subject to monitoring (forms 4.1-4.3).

3. This resolution becomes effective since January 1, 2013 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

S. Akhmetov

Approved by the Order of the Government of the Republic of Kazakhstan of November 30, 2012 No. 1518

Rules of creation of tax statements (declaration) on the corporate income tax (form 100.00)

1. General provisions

1. These rules of creation of tax statements (declaration) on the corporate income tax (form 100.00) (further - 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 (declaration) on the corporate income tax (further - the declaration) intended for calculation of the corporate income tax (further - KPN). The declaration is constituted by the legal resident persons, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization, except for:

public institutions;

the non-profit organizations corresponding to conditions of Item 1 of article 134 of the Tax Code according to the income specified in Item 2 of article 134 of the Tax Code;

the organizations performing activities in the social sphere, corresponding to conditions of article 135 of the Tax Code;

the autonomous organizations of education specified in subitems 1) and 2) of Item 1 of article 135-1 of the Tax Code and corresponding to conditions of Item 1 of article 134 of the Tax Code on the income specified in Item 2 of article 134 of the Tax Code;

the autonomous organizations of education specified in subitems 3), 4) and 5) of Item 1 of article 135-1 of the Tax Code and corresponding to conditions of article 135 of the Tax Code;

the subsoil users who are filling in the declaration in forms 110.00 or 150.00.

2. The declaration consists of the declaration (form 100.00) and appendices to it (forms with 100.01 on 100.07), intended for detailed reflection of information on calculation of the tax liability.

3. When filling the declaration corrections, erasures and blots are not allowed.

4. In the absence of indicators the corresponding cells of the declaration are not filled.

5. Appendices to the declaration are constituted when filling the lines in the declaration requiring disclosure of the corresponding indicators.

6. Appendices to the declaration are not constituted in the absence of the data which are subject to reflection in them.

7. In case of excess of quantity of indicators in the lines which are available on leaf of appendix to the declaration the similar sheet of appendix to the declaration is in addition filled in.

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

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

10. In case of creation of the declaration:

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

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

11. The declaration according to Item 3 of article 61 of the Tax Code 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.

12. In case of submission of the declaration:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer with mark of tax authority;

2) by mail the registered mail with the notification on paper - the taxpayer receives the notification of post or other organization of communication;

3) in electronic form - the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of Tax Service.

13. In the Sections "General Information about the Taxpayer" of appendices to the declaration the relevant data reflected in the Section "General Information about the Taxpayer" of the declaration are specified.

14. According to the Law of the Republic of Kazakhstan of January 12, 2007 "About national registers of identification numbers" (further - the Law on national registers) are subject to obligatory filling in case of submission of the declaration:

RNN - registration taxpayer number before enforcement of the subitem 4) item 4 of article 3 of the Law on national registers;

BIN - business and identification number from the date of enforcement of the subitem 4) item 4 of article 3 of the Law on national registers.

2. Creation of the declaration (form 100.00)

15. In the Section "General Information about the Taxpayer" the taxpayer specifies the following data:

1) RNN - registration taxpayer number;

2) the BIN - business identification taxpayer number;

3) tax period for which tax statements are submitted (year) - accounting tax period for which the declaration is submitted (it is specified in the Arab figures);

4) name of the taxpayer.

The name of the legal entity according to constituent documents is specified.

In case of execution of the tax liability by the trustee in line the name of the legal entity - the trustee according to constituent documents is specified;

5) declaration type:

the corresponding cells are noted taking into account reference of the declaration to the types of tax statements specified in article 63 of the Tax Code;

6) number and date of the notification:

lines are filled in case of representation of the type of the declaration provided by the subitem 4) of Item 3 of article 63 of the Tax Code;

7) category of the taxpayer:

cells are noted if the taxpayer treats one of the categories specified in lines A, B;

8) currency code:

the currency code according to Item 37 of these rules is specified;

9) the provided appendices:

number of the appendix to the declaration provided by the taxpayer is noted;

10) residence sign:

the cell And is noted by the resident taxpayer of the Republic of Kazakhstan;

the cell In is noted by the nonresident taxpayer of the Republic of Kazakhstan;

11) country code of residence and number of tax registration.

It is filled if the declaration is constituted by the nonresident taxpayer of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident according to Item 38 of these rules is specified;

in line B number of tax registration in the country of residence of the nonresident is specified;

12) availability of permanent organization outside the Republic of Kazakhstan.

The cell is noted by the resident of the Republic of Kazakhstan having permanent organization outside the Republic of Kazakhstan.

16. In the Section "Gross annual income":

1) in line 100.00.001 the income amount from realization determined according to article 86 of the Tax Code is specified;

2) in line 100.00.002 the income amount from increase in value determined according to article 87 of the Tax Code is specified;

3) in line 100.00.003 the income amount from decrease in the sizes of provisions (reserves) determined according to article 90 of the Tax Code is specified. This line includes also line 100.00.003 I:

in line 100.00.003 I the income amount from decrease in the sizes of provisions (reserves) determined according to Item 1 of article 90 of the Tax Code is specified; in line 100.00.004 the amount of the other incomes of the taxpayer included in gross annual income according to the Tax code is specified;

4) in line 100.00.005 the total amount of gross annual income is specified. It is determined as 100.00.001 + 100.00.002 + 100.00.003 + 100.00.004.

5) in line 100.00.006 the adjustment amount of gross annual income performed according to Item 1 of article 99 of the Tax Code is specified;

6) in line 100.00.007 the adjustment amount of gross annual income performed according to Item 2 of article 99 of the Tax Code is specified. Negative value can matter this line.

7) in line 100.00.008 the amount of gross annual income taking into account adjustments determined as difference of lines 100.00.005 and 100.00 is specified. 006, increased by line 100.00.007 (if value of this line positive) or reduced by line 100.00.007 (if value of this line negative) (100.00.005 - 100.00.006) + (-) 100.00.007).

17. In the Section "Deductions":

1) in line 100.00.009 cost of the realized (used) goods, the cost of the acquired works, services attributable to deductions according to Item 1 of article 100 of the Tax Code is specified. It is determined as 100.00.009 I - 100.00.009 II + 100.00.009 III + 100.00.009 IV + 100.00.009 V - 100.00.009 VI - 100.00.009 VII - 100.00.009 VIII - 100.00.009 IX;

in line 100.00.009 I book value of inventory stocks is specified the beginning of tax period. The specified line is filled according to the data determined by the balance sheet for the beginning of tax period. At the taxpayer representing the initial declaration, TMZ for the beginning of tax period can be absent.

the line 100.00.009 II is filled according to data of the balance sheet for the end of tax period. In the liquidating declaration represented by the taxpayer during tax period, the line 100.00.009 II is filled based on data of the liquidation balance sheet;

in line 100.00.009 III cost is specified:

arrived during tax period of TMZ, including acquired, received gratuitously, as a result of reorganization by accession, as contribution to the authorized capital, and also arrived on other bases;

the performed works and the rendered services by third parties, individual entrepreneurs, private notaries, lawyers, physical persons.

It is determined by addition of values of lines with 100.00.009 III And on 100.00.009 III H (100.00.009 III And + 100.00.009 III B + 100.00.009 III C + 100.00.009 III D + 100.00.009 III E + 100.00.009 III F + 100.00.009 III G + 100.00.009 III H):

in line 100.00.009 III A cost acquired, gratuitously received during accounting tax period by the taxpayer of TMZ is specified;

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