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LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 13, 2012

Tax departments on areas, Astana, Almaty

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) reports present that the order of the Government RK of November 30, 2012 No. 1518 approves forms of tax statements (further - FNO) and rules of their creation for 2013.

According to the Actions plan of the Prime Minister of RK developed in pursuance of the order of February 1, 2012 No. 22-r accepted in pursuance of orders of the Head of state of RK, data at the enlarged meeting of the Government of RK of the January 27, 2012 approved by the Deputy prime minister of RK of May 7, 2012 (further - the Plan) MF RK Oil Company carries out works on reducing FNO.

Concerning reducing tax statements

Within the specified Plan of MF RK Oil Company carried out work on reducing FNO with introduction them to action since January 1, 2013, at the same time reducing is carried out by exception, consolidation of separate forms to one form, reducing number of appendices in separate forms.

The following FNO are excluded:

1) register of lease agreements (use) (form 871.00);

2) the report (calculation) on the sizes and payment due dates (transfer) of severance tax and the rent export levy on crude oil, gas condensate, royalty and shares of the Republic of Kazakhstan according to the Section of products established by the contract for subsurface use in natural form (form 551.00);

3) book of sales of goods, works, services (form 010.01);

4) the book of realization according to the additional invoice (form 011.01);

5) export currency exchange control (form 012.01);

6) purchase ledger of goods, works, services (form 020.01);

7) the purchase ledger according to the additional invoice (form 021.01);

8) import currency exchange control (form 022.01);

9) book of sales of goods, works, services (form 010.02);

10) purchase ledger of goods, works, services (form 020.02).

The following FNO are united in one form:

See appendix (10Kb In original language)

Rather separate representation of appendices 200.02/210.02

According to Item 2-1 of article 162 of the Tax Code the tax agents having structural divisions represent appendix on calculation of the amount of the individual income tax (further - IPN) and the social tax on structural division to the declaration on IPN and the social tax to tax authority in the location of structural division.

By rules of creation of appendices 200.02/210.02 to forms 200.00/210.00 it is determined that appendix is constituted by the legal entity on each branch / representation according to Articles 161, of 162, of 362, 364 Tax codes.

Respectively, in SONO separate submission of the declaration on IPN and the social tax is realized (form 200.00/210.00) and appendices to it (form 200.02/210.02), intended for calculation by the legal entity - the tax agent of the amount of IPN, the social tax, compulsory pension contributions, the social assignments which are subject to payment on branch/representation according to obligations of 2013.

At the same time the form 200.02/210.02 is represented the legal entity for each structural division in the place of its stay and delivery on structural divisions from form 200.02/210.02 is made in case of representation of forms separately from declarations, in tax authorities in the place of registration of structural division.

Concerning representation of form 911.00

On December 1, 2011 in the client application SONO for taxpayers (version 3.119. 248) the possibility of receipt of result of processing of calculation for receipt of the patent is realized (form 911.00) in case of its representation in electronic form by means of SONO and webprilozheniya "Office of the Taxpayer".

On April 16, 2012 in INIS the service pack is established (2.83) where, including interaction from SONO and web application "Office of the taxpayer" on processing in INIS of form 911.00 is finished.

Thus, considering stated, it is necessary the form 911.00 provided on paper or by mail to register and make information input in SONO.

In addition we pay attention that FNO and rules of their creation existing in 2012 are approved by the order of the Government RK of November 8, 2011 No. 1310, acting since 2013, are approved by the order of the Government RK of November 30, 2011 No. 1518.

Thus, the tax statements represented for certain tax period shall be constituted in the form approved on this tax period.

Based on stated follows that the withdrawal of tax statements by change method because of incorrect specifying of tax period in case of its representation in form inappropriate to this tax period is not possible.

Therefore, such reporting is subject to response by removal method, with subsequent its representation in the form approved on this tax period. At the same time, if tax statements are provided with violation of the term established by the Tax code, the taxpayer (tax agent) is subject to administrative prosecution as regards 1 article 206 of the Code of the Republic of Kazakhstan about administrative offenses.

This letter needs to be informed subordinate tax authorities and taxpayers.

 

Vice-chairman A. Skakov

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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