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The document lost slia since February 26, 2021 according to Item 1 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 4, 2021 No. 76

THE ORDER OF THE DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 6, 2013 No. 558

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

(as amended on 25-12-2014)

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" (Tax code) of PRIKAZYVAYU:

1. Approve enclosed:

1) declaration form on the corporate income tax (form 100.00) according to appendix 1 to this order;

2) rules of creation of tax statements (declaration) on the corporate income tax (form 100.00) according to appendix 2 to this order;

3) 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 (form 101.01) according to appendix 3 to this order;

4) 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 (form 101.02) according to appendix 4 to this order;

5) rules of creation of tax statements (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 tax statements (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 (form 101.01 - 101.02) according to appendix 5 to this order;

6) form of calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03) according to appendix 6 to this order;

7) rules of creation of tax statements (calculation) for the corporate income tax withheld at payment source from the income of resident (form 101.03) according to appendix 7 to this order;

8) form of calculation for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04) according to appendix 8 to this order;

9) rules of creation of tax statements (calculation) for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04) according to appendix 9 to this order;

10) declaration form on the corporate income tax (form 110.00) according to appendix 10 to this order;

11) rules of creation of tax statements (declaration) on the corporate income tax (form 110.00) according to appendix 11 to this order;

12) declaration form on the corporate income tax (form 130.00) according to appendix 12 to this order;

13) rules of creation of tax statements (declaration) on the corporate income tax (form 130.00) according to appendix 13 to this order;

14) it is excluded according to the Order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of 31.07.2014 No. 327

15) it is excluded according to the Order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of 31.07.2014 No. 327

16) declaration form on the corporate income tax (form 150.00) according to appendix 16 to this order;

17) rules of creation of tax statements (declaration) on the corporate income tax (form 150.00) according to appendix 17 to this order;

18) declaration form on the individual income tax and the social tax on citizens of the Republic of Kazakhstan (form 200.00) according to appendix 18 to this order;

19) rules of creation of tax statements (declaration) on the individual income tax and the social tax on citizens of the Republic of Kazakhstan (form 200.00) according to appendix 19 to this order;

20) declaration form on the individual income tax and the social tax on foreigners and stateless persons (form 210.00) according to appendix 20 to this order;

21) rules of creation of tax statements (declaration) on the individual income tax and the social tax on foreigners and stateless persons (form 210.00) according to appendix 21 to this order;

22) declaration form on the individual income tax (form 220.00) according to appendix 22 to this order;

23) rules of creation of tax statements (declaration) on the individual income tax (form 220.00) according to appendix 23 to this order;

24) declaration form on the individual income tax (form 230.00) according to appendix 24 to this order;

25) rules of creation of tax statements (declaration) on the individual income tax (form 230.00) according to appendix 25 to this order;

26) declaration form on the individual income tax (form 240.00) according to appendix 26 to this order;

27) rules of creation of tax statements (declaration) on the individual income tax (form 240.00) according to appendix 27 to this order;

28) declaration form on the value added tax (form 300.00) according to appendix 28 to this order;

29) rules of creation of tax statements (declaration) on the value added tax (form 300.00) according to appendix 29 to this order;

30) declaration form on indirect taxes on the imported goods (form 320.00) according to appendix 30 to this order;

31) rules of creation of tax statements (declaration) on indirect taxes on the imported goods (form 320.00) according to appendix 31 to this order;

32) the application form about commodity importation and payment of indirect taxes (form 328.00) according to appendix 32 to this order;

33) rules of filling and submission of the statement for commodity importation and payment of indirect taxes (form 328.00) according to appendix 33 to this order;

34) declaration form on excise (form 400.00) according to appendix 34 to this order;

35) rules of creation of tax statements (declaration) on excise (form 400.00) according to appendix 35 to this order;

36) form of calculation of excise for structural division or the objects connected with the taxation (form 421.00) according to appendix 36 to this order;

37) rules of creation of tax statements (calculation) of excise for structural division or objects connected with the taxation (form 421.00) according to appendix 37 to this order;

38) 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 (form 500.00) according to appendix 38 to this order;

39) rules of creation of tax statements (declaration) 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 (form 500.00) according to appendix 39 to this order;

40) declaration form on subscription bonus and bonus of commercial detection (form 510.00) according to appendix 40 to this order;

41) rules of creation of tax statements (declaration) on subscription bonus and bonus of commercial detection (form 510.00) according to appendix 41 to this order;

42) declaration form on the excess profit tax (form 540.00) according to appendix 42 to this order;

43) rules of creation of tax statements (declaration) on the excess profit tax (form 540.00) according to appendix 43 to this order;

44) declaration form on payment on compensation of historical costs (form 560.00) according to appendix 44 to this order;

45) rules of creation of tax statements (declaration) on payment on compensation of historical costs (form 560.00) according to appendix 45 to this order;

46) declaration form on the rent export levy (form 570.00) according to appendix 46 to this order;

47) rules of creation of tax statements (declaration) on the rent export levy (form 570.00) according to appendix 47 to this order;

48) declaration form on severance tax (form 590.00) according to appendix 48 to this order;

49) rules of creation of tax statements (declaration) on severance tax (form 590.00) according to appendix 49 to this order;

50) form of calculation of contributions to funds of assistance of employment, compulsory medical insurance, the national social insurance, the state center for pension payment and expels of users of highways (form 641.00) according to appendix 50 to this order;

51) rules of creation of tax statements (calculation) of contributions to funds of assistance of employment, compulsory medical insurance, the national social insurance, the state center for pension payment and expels of users of highways (form 641.00) according to appendix 51 to this order;

52) declaration form on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 52 to this order;

53) rules of creation of tax statements (declaration) on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 53 to this order;

54) form of calculation of the current tax payments on vehicles (form 701.00) according to appendix 54 to this order;

55) rules of creation of tax statements (calculation) of the current tax payments on vehicles (form 701.00) according to appendix 55 to this order;

56) form of calculation of the current payments for the land tax and the property tax (form 701.01) according to appendix 56 to this order;

57) rules of creation of tax statements (calculation) of the current payments for the land tax and the property tax (form 701.01) according to appendix 57 to this order;

58) declaration form on tax on gaming and the fixed tax (form 710.00) according to appendix 58 to this order;

59) rules of creation of tax statements (declaration) on tax on gaming and the fixed tax (form 710.00) according to appendix 59 to this order;

60) declaration form on collection from auctions, payment for use of navigable waterways (form 810.00) according to appendix 60 to this order;

61) rules of creation of tax statements (declaration) on collection from auctions, payment for use of navigable waterways (form 810.00) according to appendix 61 to this order;

62) form of calculation of the amounts of the current payments of payment for use of the parcels of land (form 851.00) according to appendix 62 to this order;

63) rules of creation of tax statements (calculation) of the amounts of the current payments of payment for use of the parcels of land (form 851.00) according to appendix 63 to this order;

64) declaration form on payment for use of water resources of superficial sources (form 860.00) according to appendix 64 to this order;

65) rules of creation of tax statements (declaration) on payment for use of water resources of superficial sources (form 860.00) according to appendix 65 to this order;

66) declaration form on payment for issues to the environment (form 870.00) according to appendix 66 to this order;

67) rules of creation of tax statements (declaration) on payment for issues to the environment (form 870.00) according to appendix 67 to this order;

68) form of the simplified declaration for subjects of small business (form 910.00) according to appendix 68 to this order;

69) rules of creation of tax statements (the simplified declaration) for subjects of small business (form 910.00) according to appendix 69 to this order;

70) form of calculation of cost of the patent (form 911.00) according to appendix 70 to this order;

71) rules of creation of tax statements (calculation) of cost of the patent (form 911.00) according to appendix 71 to this order;

72) declaration form for payers of the single land tax (form 920.00) according to appendix 72 to this order;

73) rules of creation of tax statements (declaration) for payers of the single land tax (form 920.00) according to appendix 73 to this order;

74) balance sheet form (form 1.3) according to appendix 74 to this order;

75) report form about results of financial and economic activities (form 1.4) according to appendix 75 to this order;

76) report form about movement of the made and goods purchased, the performed works, the rendered services (form 1.5) according to appendix 76 to this order;

77) form of cost of the made products, the performed works, the rendered services (form 1.6) according to appendix 77 to this order;

78) form of disaggregation of receivables and payables (form 1.7) according to appendix 78 to this order;

79) 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) according to appendix 79 to this order;

80) balance sheet form of services (form 2.3) according to appendix 80 to this order;

81) report form about the income and expenses (form 2.4) according to appendix 81 to this order;

82) form of disaggregation of receivables and payables of services (form 2.5) according to appendix 82 to this order;

83) 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) according to appendix 83 to this order;

84) report form on pension assets (form 3.1) according to appendix 84 to this order;

85) report form on management of pension assets (form 3.2) according to appendix 85 to this order;

86) balance sheet form (form 3.3) according to appendix 86 to this order;

87) report form about the income and expenses (form 3.4) according to appendix 87 to this order;

88) rules of creation of tax statements by the large taxpayers who are subject to monitoring, performing activities for attraction of compulsory pension contributions, compulsory professional pension contributions and retirement benefits, and also activities for investment management of pension assets (forms 3.1 - 3.4) according to appendix 88 to this order;

89) report form about insurance activity (form 4.1) according to appendix 89 to this order;

90) balance sheet form (form 4.2) according to appendix 90 to this order;

91) report form about the income and expenses (form 4.3) according to appendix 91 to this order;

92) 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) according to appendix 92 to this order;

93) calculation about the sizes and payment due dates (transfer) of share of the Republic of Kazakhstan for the Section of products established by the contract for subsurface use in natural form (form 531.00) according to appendix 93 to this order;

94) rules of creation of tax statements of calculation about the sizes and payment due dates (transfer) of share of the Republic of Kazakhstan according to the Section of products established by the contract for subsurface use in natural form (form 531.00) according to appendix 94 to this order;

95) declaration form on collection from auctions, payment for use of navigable waterways (form 810.00) according to appendix 95 to this order;

96) rules of creation of tax statements (declaration) on collection from auctions, payment for use of navigable waterways (form 810.00) according to appendix 96 to this order;

97) declaration form on payment for use of navigable waterways (form 890.00) according to appendix 97 to this order;

98) rules of creation of tax statements (declaration) on payment for use of navigable waterways (form 890.00) according to appendix 98 to this order.

2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Dzhumadildayev A. S.) provide in the procedure established by the legislation state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent official publication in mass media.

3. This order becomes effective from the date of the first official publication and extends to the relations which arose from January 1, 2014 till December 31, 2014, except for:

subitems 95) and 96) Item 1 of this order which extend to the relations arising from January 1, 2013 to December 31, 2013;

subitems 97) and 98) Item 1 of this order which extend to the relations arising from January 1, 2012 to December 31, 2012.

The deputy prime minister of the Republic of Kazakhstan is the Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Appendix 2

to the Order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of December 6, 2013 No. 558

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

General provisions

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 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 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 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.

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.

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

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

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

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

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.

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

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

In case of creation of the declaration:

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

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

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.

In case of submission of the declaration:

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

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

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.

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.

Creation of the declaration (form 100.00)

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

BIN - business identification taxpayer number;

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);

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 legal person trustee according to constituent documents is specified;

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;

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;

category of the taxpayer:

cells are noted if the taxpayer treats one of the categories specified in the line A or B;

currency code:

the currency code according to Item 38 of these rules is specified;

the provided appendices:

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

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;

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 39 of these rules is specified;

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

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.

In the Section "Gross annual income":

in line 100.00.001 the income amount from realization determined according to article 86 of the Tax Code, and also the amount of the income of the insurance, reinsurance organization in the form of insurance premiums by the insurance contracts, reinsurance concluded since January 1, 2012 is specified;

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

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;

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.

in line 100.00.006 the adjustment amount of gross annual income performed according to Item 1 is specified

article 99 of the Tax Code;

in line 100.00.007 the adjustment amount of gross annual income performed according to Item 2 is specified

article 99 of the Tax Code. Negative value can matter this line.

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).

In the Section "Deductions":

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;

in line 100.00.009 III B the cost of financial services is specified;

in line 100.00.009 III C the cost of promotion services is specified;

in line 100.00.009 III D the cost of consulting services is specified;

in line 100.00.009 III E the cost of marketing services is specified;

in line 100.00.009 III F the cost of design services is specified;

in line 100.00.009 III G the cost of engineering services is specified;

in line 100.00.009 III H are specified the cost of the other works and services acquired during accounting tax period. This line does not include expense amount on the acquired works, services, attributable to deductions in the lines with 100.00.010 on 100.00.019 declarations;

in line 100.00.009 IV the expense amount on imputed incomes of workers and other payments to physical persons, attributable to deduction according to article 110 of the Tax Code, except for is specified:

the amounts of compensations in case of official journeys and the sizes of the daily allowance established by the subitem 4) of Item 3 representing excess

article 155 of the Tax Code;

the income of the workers included in original cost of the fixed assets, subjects to preferences, assets which are not subject to depreciation;

the income of the workers recognized by the subsequent expenses according to article 122 of the Tax Code;

in line 100.00.009 V the cost of works and services, cost of TMZ which were recognized as deferred expenses in the previous tax periods are specified and belong on deductions in accounting tax period;

in line 100.00.009 VI the cost of works and services, cost of TMZ which are recognized the subsequent expenses on the fixed assets, leasable fixed assets, subjects to preferences are specified;

in line 100.00.009 VII the cost of works and services, cost of TMZ which join in original cost of the fixed assets, subjects to preferences, assets which are not subject to depreciation are specified;

in line 100.00.009 VIII the cost of works and services, cost of TMZ not attributable to deductions based on subitems 1) - 14) article 115 of the Tax Code, except for are specified to the cost reflected on line 100.00.009 VII including expense amount on natural wastage of TMZ, the expense amount which is not subject to reference on deductions according to Item 15 of article 100 of the Tax Code. Besides, on this line cost of TMZ which belongs on deductions in the lines with 100.00.010 on 100.00.019 Declarations is reflected;

in line 100.00.009 IX the cost of works and services, cost of TMZ which were recognized in accounting tax period as deferred expenses are specified and are subject to reference on deductions in subsequent tax periods;

in line 100.00.010 the total amount of expenses on penalty (to penalties, penalty fee), attributable to deductions according to Item 6 is specified

article 100 of the Tax Code;

in line 100.00.011 the tax amount is specified value added, attributable to deductions on the bases, stipulated in Item the 12th article 100 of the Tax Code;

in line 100.00.012 the deduction amount on the added social contributions to the State Social Insurance Fund, attributable to deductions according to Item 14-1 is specified

article 100 of the Tax Code;

in line 100.00.013 the deduction amount on remuneration determined according to article 103 of the Tax Code is specified;

in line 100.00.014 the amount of deduction of entertainment expenses determined according to article 102 of the Tax Code is specified;

in line 100.00.015 the deduction amount according to doubtful requirements determined according to article 105 of the Tax Code is specified;

in line 100.00.016 the deduction amount on taxes and other obligatory payments of the budget according to article 114 of the Tax Code is specified;

in line 100.00.017 the amount of deductions on the fixed assets and leased fixed assets determined according to Articles 116 - 122 Tax codes is specified. The amount of lines 100.02.011 and 100.02.012 is transferred to this line.

in line 100.00.018 are specified the amount of deductions on investment tax preferences:

determined according to Articles 123 - 125 Tax codes;

under the contracts signed with authorized state body on investments till January 1, 2009 according to the Law of the Republic of Kazakhstan "About the investments", in the form of part of cost put into operation within the investment project of the fixed assets;

in line 100.00.019 the expense amount attributable to deductions according to article 106 of the Tax Code is specified. This line includes also line 100.00.019 I:

in line 100.00.019 I the deduction amount determined according to Item 1 of article 106 of the Tax Code is specified;

in line 100.00.020 the amount of other expenses attributable to deductions according to the Tax code is specified. On this line the following deductions are reflected:

compensations in case of official journeys, attributable to deductions according to article 101 of the Tax Code;

the paid doubtful obligations attributable to deductions according to article 104 of the Tax Code;

the subsoil user's expenses attributable to deductions according to Articles 107, 111, 112 Tax codes;

the fees of participants of systems of guaranteeing attributable to deductions according to article 109 of the Tax Code;

the excess of the amount of negative exchange difference over the amount of positive exchange difference attributable to deductions according to article 113 of the Tax Code;

the management and administrative expenses of the nonresident specified in the column 3G of form 100.03;

insurance payments and commission fees for the insurance contracts, reinsurance concluded since January 1, 2012;

other expenses of the taxpayer which are subject to reference on deductions according to the Tax code and are not reflected in the lines with 100.00.009 on 100.00.019;

in line 100.00.021 the total sum of deductions is specified. Value of line 100.00.021 I or line 100.00.021 II or line 100.00.021 III is transferred to this line. If the line 100.00.021 II is filled, value of line 100.00.021 II is transferred. If the line 11 is noted - value of line 100.00.021 III is transferred. In other cases the line 100.00.021 I is transferred:

in line 100.00.021 I the total amount of deductions determined as the amount of lines with 100.00.009 on 100.00.020 is specified. When filling the Declaration with non-profit organizations in case of receipt of the income, taxable in generally established procedure, in lines with 100.00.009 on 100.00.020 the expense amount in general on non-profit organization is specified;

in line 100.00.021 II the expense amount of non-profit organization, attributable to deduction according to article 134 of the Tax Code, representing at the same time the declaration on the corporate income tax in form 130.00 and the declaration on the corporate income tax in form 100.00 and applying separate accounting method is specified. The line 130.00.029 is transferred to this line.

in line 100.00.021 III the expense amount which is subject to reference on deductions by the residents having permanent organization is specified

(-I) outside the Republic of Kazakhstan. It is determined as difference of line of 100.00.021 I and final values of the column I of form 100.05.

In the Section "Adjustment of the Income and Deductions according to the Tax Code":

in line 100.00.022 the amount of adjustments of the income and deductions determined according to Articles 131, 132 Tax codes is specified. It is determined as difference of lines 100.00.022 I and 100.00.022 II (100.00.022 I - 100.00.022 II):

in line 100.00.022 I the adjustment amount of the income determined according to Articles 131, 132 Tax codes is specified;

in line 100.00.022 II the adjustment amount of deductions determined according to Articles 131, 132 Tax codes is specified.

In the Section "Adjustment of the income and deductions according to the Law of the Republic of Kazakhstan of July 5, 2008 "About transfer pricing" (further - the Law on transfer pricing):

in line 100.00.023 the adjustment amount of the income determined according to the Law on transfer pricing is specified;

in line 100.00.024 the adjustment amount of deductions determined according to the Law on transfer pricing is specified.

In the Section "Calculation of the Taxable Income":

1) in line 100.00.025 the taxable income (loss) is specified. It is determined as 100.00.008 - 100.00.021 + 100.00.022 + 100.00.023 - 100.00.024;

2) in line 100.00.026 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. The line 100.00.026 has help character. This line includes also line 100.00.026 I:

in line 100.00.026 I the income gained in the country with the preferential taxation, determined according to Article is specified

224 Tax code. Final value of the column G of form 100.05 is transferred to this line.

3) in line 100.00.027 the income amount is specified, to subject release from the taxation according to international treaties according to Item 5 of article 2 of the Tax Code. Final value of the column E of form 100.04 is transferred to this line.

4) in line 100.00.028 the amount of the taxable income (loss) taking into account features of the international taxation is specified. At the same time the amount specified in line 100.00.026 I is subject to inclusion in the taxable income, and in case of lack of the taxable income reduces loss of the resident of the Republic of Kazakhstan. The line 100.00.028 is determined as the amount of lines 100.00.025 and 100.00.026 I minus line 100.00.027 (100.00.025 + 100.00.026 I - 100.00.027).

5) in line 100.00.029 the loss which is subject to transfer according to Item 1 of article 137 of the Tax Code is specified. If the line 100.00.028 has negative value, the line 100.00.029 is determined as the amount of the module of line 100.00.028 and line 100.02.008 I. If the line 100.00.028 has positive value, in line 100.00.029 the line 100.02.008 I is transferred.

in line 100.00.030 the amount of reduction of the taxable income according to article 133 of the Tax Code is specified. The line 100.00.028 includes lines 100.00.030 I and 100.00.030 II:

in line 100.00.030 I expenses by which the taxpayer has the right to reduce the taxable income according to the subitem 1) of Item 1 of article 133 of the Tax Code are specified;

in line 100.00.030 II expenses by which the taxpayer has the right to reduce the taxable income according to the subitem 3) of Item 1 of article 133 of the Tax Code are specified;

7) in line 100.00.031 the taxable income taking into account the reduction estimated according to article 133 of the Tax Code is specified. It is determined as difference of lines 100.00.028 and 100.00.030 (100.00.028 - 100.00.030). If the line 100.00.030 more line 100.00.028, in line 100.00.031 is specified zero;

8) in line 100.00.032 the losses postponed from the previous tax periods are specified;

9) in line 100.00.033 the taxable income taking into account the losses postponed from the previous tax periods is specified. It is filled if positive value is reflected in line 100.00.031. It is determined as difference of lines 100.00.031 and 100.00.032 (100.00.031 - 100.00.032). If the line 100.00.032 more line 100.00.031, in line 100.00.033 is specified zero.

In the Section "Calculation of the Tax Liability":

1) in line 100.00.034 the rate of KPN according to article 147 of the Tax Code as a percentage is specified. If the taxpayer uses at the same time rates in the amount of 20 and 10 percent, the line 100.00.034 is not filled;

2) in line 100.00.035 the amount of KPN from the taxable income is specified. It is determined as the work of lines 100.00.033 and 100.00.034 (100.00.033 x 100.00. 034). If the taxpayer uses at the same time rates in the amount of 20 and 10 percent, in line 100.00.035 the amount of KPN determined on the basis of data of separate tax accounting is specified.

3) in line 100.00.036 the amount of the estimated corporate income tax for tax period according to Item 1 of article 139 of the Tax Code is specified. It is determined as difference of lines 100.00.035, 100.00.036 I, 100.00.036 II, 100.00.036 III, 100.00.036IV, 100.00.036 V (100.00.035 - 100.00.036 I - 100.00.036 II - 100.00.036 III - 100.00.036 IV - 100.00.036 V). If the received difference is less than zero, then in line 100.00.036 zero is specified:

in line 100.00.036 I the amount of the taxes on the income paid outside the Republic of Kazakhstan or identical type of the income tax from income gained by the resident taxpayer from sources outside the Republic of Kazakhstan which becomes engrossed in reading in case of payment of the corporate income tax in the Republic of Kazakhstan according to article 223 of the Tax Code is specified. Final value of the column K of form 100.05 is transferred to this line;

in line 100.00.036 II the amount of the corporate income tax withheld in tax period at payment source from the income in prize type which according to Item 2 of article 139 of the Tax Code reduces the amount of the corporate income tax which is subject to payment in the budget is specified;

in line 100.00.036 III the amount of the corporate income tax withheld at payment source from the income in remuneration type, and postponed from the previous tax periods according to Item 3 of article 139 of the Tax Code is specified;

in line 100.00.036 IV the amount of the corporate income tax withheld in tax period at payment source from the income in remuneration type which according to Item 2 of article 139 of the Tax Code reduces the amount of the corporate income tax which is subject to payment in the budget is specified;

in line 100.00.036 V the amount of the corporate income tax withheld at source of payment of the income according to article 200 of the Tax Code is specified;

4) in line 100.00.037 the amount of the estimated corporate income tax for tax period taking into account reduction is specified. It is determined as 100.00.036 - 100.00.037 I:

in line 100.00.037 I the amount of reduction of the corporate income tax for tax period according to the tax legislation of the Republic of Kazakhstan is specified;

5) in line 100.00.038 the net income of legal nonresident person from activities in the Republic of Kazakhstan through permanent organization according to Item 1 of article 199 of the Tax Code is specified. It is determined as difference of lines 100.00.033 and 100.00.035 (100.00.033 - 100.00.035).

6) in line 100.00.039 the amount of the corporate income tax is specified net income:

in line 100.00.039 I the amount of the corporate income tax on net income estimated according to Item 1 of Article is specified

199 The tax code, except for the amounts of the corporate income tax on which offsetting according to Items 2 and 3 of article 139 of the Tax Code and article 223 of the Tax Code, at the rate is performed

15 percent (100.00.038 x 15%). At the same time in case of observance of conditions, stipulated in Item 1-1 article 198 of the Tax Code, the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization reduces the amount of the estimated corporate income tax by net income for 100 percent.

In line 100.00.039 II the amount of the corporate income tax on net income estimated according to article 214 of the Tax Code at the rate provided by the international treaty is specified. If the taxpayer applies provisions of the international treaty to the corporate income tax on net income, the rate of the corporate income tax is specified net income.

The line 100.00.039 III is filled if the line 100.00.039 II is filled. In this line the country code according to Item is specified

38 these rules with which the Republic of Kazakhstan signs the international treaty.

The line 100.00.039 IV is filled if the line 100.00.039 II is filled. In this line the name of the international treaty is specified.

In line 100.00.039 V the amount of reduction of the corporate income tax by net income for tax period according to Item 1-1 of article 198 of the Tax Code is specified. It is determined as 100.00.038 x 15 percent.

7) in line 100.00.040 the total sum of the estimated corporate income tax is specified. It is determined as 100.00.037 + 100.00.039I + 100.00.039 II.

The taxpayers who are at the same time applying generally established procedure for the taxation and special tax regime according to Articles 448 - 452 Tax codes, and also the taxpayers who are at the same time applying rates of the corporate income tax in the amount of 10 and 20 percent constitute the Declaration (form 100.00) and appendices to it (forms 100.01 - 100.07, except form 100.06) in general on all types of activity on the basis of data of separate tax accounting and does not apply the formulas provided in the declaration (form 100.00) if application of such formulas leads to misstatement of the values which are subject to reflection in this declaration.

Values on line of 100.06.001 all appendices of form 100.06 develop and the total sum is specified in line 100.00.005.

Values on line of 100.06.001 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.001.

Values on line of 100.06.002 all appendices of form 100.06 develop and the total sum is specified in line 100.00.006.

Values on line of 100.06.003 all appendices of form 100.06 develop and the total sum is specified in line 100.00.007.

Values on line of 100.06.004 all appendices of form 100.06 develop and the total sum is specified in line 100.00.008.

Values on line of 100.06.005 all appendices of form 100.06 develop and the total sum is specified in line 100.00.021.

Value on line of 100.06.005 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.009.

Value on line of 100.06.005 II all appendices of form 100.06 develop total sum it is specified in line 100.00.017.

Values on line of 100.06.006 all appendices of form 100.06 develop and the total sum is specified in line 100.00.022 I.

Values on line of 100.06.007 all appendices of form 100.06 develop and the total sum is specified in line 100.00.022 II.

Values on line of 100.06.008 all appendices of form 100.06 develop and the total sum is specified in line 100.00.023.

Values on line of 100.06.009 all appendices of form 100.06 develop and the total sum is specified in line 100.00.024.

Values on line 100.06.010 are not subject to transfer at line 100.00.025, at the same time, in case of filling of form 100.06 the line 100.00.025 of form 100.00 is not filled.

Values on line of 100.06.011 all appendices of form 100.06 develop and the total sum is specified in line 100.00.026.

Values on line of 100.06.011 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.026 I.

Values on line of 100.06.012 all appendices of form 100.06 develop and the total sum is specified in line 100.00.027.

Values on line 100.06.013 are not subject to transfer at line 100.00.028, at the same time, in case of filling of form 100.06 the line 100.00.028 of form 100.00 is not filled.

Values on line of 100.06.014 all appendices of form 100.06 develop and the total sum is specified in line 100.00.029.

Values on line of 100.06.015 all appendices of form 100.06 develop and the total sum is specified in line 100.00.030.

Values on line of 100.06.016 all appendices of form 100.06 develop and the total sum is specified in line 100.00.031.

Values on line of 100.06.017 all appendices of form 100.06 develop and the total sum is specified in line 100.00.032.

Values on line of 100.06.018 all appendices of form 100.06 develop and the total sum is specified in line 100.00.033.

Values on line of 100.06.020 all appendices of form 100.06 develop and the total sum is specified in line 100.00.035.

Values on line of 100.06.021 all appendices of form 100.06 develop and the total sum is specified in line 100.00.036.

Values on line of 100.06.021 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 I.

Values on line of 100.06.021 II all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 II.

Values on line of 100.06.021 III all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 III.

Values on line of 100.06.021 IV all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 IV.

Values on line of 100.06.021 V all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 V.

Values on line of 100.06.022 all appendices of form 100.06 develop and the total sum is specified in line 100.00.037.

Values on line of 100.06.022 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.037 I.

Values on line of 100.06.023 all appendices of form 100.06 develop and the total sum is specified in line 100.00.038.

Values on line of 100.06.024 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.039 I.

Values on line of 100.06.024 II all appendices of form 100.06 develop and the total sum is specified in line 100.00.039 II.

Values on line of 100.06.024 V all appendices of form 100.06 develop and the total sum is specified in line 100.00.039 V.

Values on line of 100.06.025 all appendices of form 100.06 develop and the total sum is specified in line 100.00.040.

At the same time other lines of form 100.00, which are not duplicated in form 100.06, are subject to filling with the taxpayer in general on all types of activity.

The taxpayer - the trustee to whom according to article 58 of the Tax Code execution of the tax liability on calculation is assigned to payment or deduction of the amounts of taxes and other obligatory payments in the budget, and also to creation and representation of tax forms for the founder of trust management according to the property trust management agreement or the beneficiary on other bases of emergence of trust management, and performing conducting separate tax accounting for the taxation objects and objects connected with the taxation constitutes the declaration (the form 100.00) in general on the activities and activities performed by it within the property trust management agreement on the basis of data of separate tax accounting and does not apply the formulas provided in the declaration (form 100.00) if application of such formulas leads to misstatement of the values which are subject to reflection in this declaration.

In the Section "Responsibility of the Taxpayer":

in the field "F.I.O. The head" surname, the name, middle name (are entered in case of its availability) the head;

date of submission of the declaration.

Date of submission of the declaration to tax authority is specified.

code of tax authority.

The code of tax authority in place of registration of the taxpayer is specified.

in the field of "First Name, Middle Initial, Last Name the Official Who Adopted the Declaration" surname, the name, middle name (are entered in case of its availability) the employee of the tax authority which adopted the declaration;

date of acceptance of the declaration.

Date of submission of the declaration according to Item 2 of article 584 of the Tax Code is specified.

the entering document number.

The registration number of the declaration assigned by tax authority is specified.

date of postage stamp.

Date of the postage stamp which is put down by post or other organization of communication is specified.

Creation of form 100.01 - Expenses of the taxpayers who are not payers of the VAT on the realized goods, the performed works rendered to services

This form is filled with persons who are not taxpayers on value added. In shape data on goods purchased (works, services), including not attributable to deductions are reflected. Data from this form are not transferred to the declaration and appendices to it.

In the Section "Expenses":

in the column A the sequence number of line is specified;

in column B number of the taxpayer partner is specified business and identification (individual identification);

in the column C the country code of residence of the nonresident - the partner according to Item 38 of these rules is specified;

in the column D number of tax registration of the nonresident - the partner in the country of residence is specified. The column is filled in in case of reflection in the column D of country code of residence.

in column E the expense type code is specified:

1 - financial services;

2 - promotion services;

3 - consulting services;

4 - marketing services;

5 - design services;

6 - engineering services;

7 - others;

in column F the cost of goods purchased (works, services) is specified;

in column G the sign of type of activity is specified.

At the same time it is noted "1" if costs (expenses) are incurred only for the purpose of implementation of activities which taxation is performed in generally established procedure; "2" - if costs (expenses) are incurred only for the purpose of implementation of activities which taxation is performed within special tax regime according to Articles 448 - 452 Tax codes; "3" - if costs (expenses) are subject to distribution between activities which taxation is performed in the generally established mode and activities which taxation is performed within special tax regime according to Articles 448 - 452 Tax codes; "4" - if costs (expenses) do not belong on deductions.

Creation of form 100.02 - Deductions on the fixed assets

This form is intended for determination of deductions on the fixed assets according to Articles 116 - 122 Tax codes, and also for determination of loss on disposal of the fixed assets

1 groups, the Tax code postponed for subsequent tax periods according to Item 1 of Article 137.

In the Section "Deductions on the fixed assets:

in line 100.02.001 the total amount of cost balances of groups is specified the beginning of tax period. It is determined as the amount of lines

with 100.02.001 I on 100.02.001 IV:

in line 100.02.001 I the amount of cost balances of subgroups of the fixed assets of the I group for the beginning of tax period determined according to Item 7 of article 117 of the Tax Code is specified;

in line 100.02.001 II the cost balance of the fixed assets of the II group for the beginning of tax period determined according to Item 7 of article 117 of the Tax Code is specified;

in line 100.02.001 III the cost balance of the fixed assets of III group for the beginning of tax period determined according to Item 7 of article 117 of the Tax Code is specified;

in line 100.02.001 IV the cost balance of the fixed assets of the IV group for the beginning of tax period determined according to Item 7 of article 117 of the Tax Code is specified;

in line 100.02.002 the total cost of the fixed assets which arrived in tax period is specified. It is determined as the amount of lines with 100.02.002 I on 100.02.002 IV:

in line 100.02.002 I the cost of the arrived fixed assets of the I group determined according to article 118 of the Tax Code is specified;

in line 100.02.002 II the cost of the arrived fixed assets of the II group determined according to article 118 of the Tax Code is specified;

in line 100.02.002 III the cost of the arrived fixed assets of III group determined according to article 118 of the Tax Code is specified;

in line 100.02.002 IV the total cost of the arrived fixed assets of the IV group determined according to article 118 of the Tax Code is specified;

in line 100.02.003 the total cost of the disposed fixed assets is specified. It is determined as the amount of lines with 100.02.003 I on 100.02.003 IV:

in line 100.02.003 I the cost of the disposed fixed assets of the I group determined according to article 119 of the Tax Code is specified;

in line 100.02.003 II the cost of the disposed fixed assets of the II group determined according to article 119 of the Tax Code is specified;

in line 100.02.003 III the cost of the disposed fixed assets of III group determined according to article 119 of the Tax Code is specified;

in line 100.02.003 IV the cost of the disposed fixed assets of the IV group determined according to article 119 of the Tax Code is specified;

in line 100.02.004 the total amount of the subsequent expenses attributable to increase in cost balances of groups (subgroups) according to Item 3 of article 122 of the Tax Code is specified. It is determined as the amount of lines with 100.02.004 I on 100.02.004 IV:

in line 100.02.004 I the subsequent expenses on the fixed assets of the I group, attributable to increase in cost balances of subgroups according to Item 3 of article 122 of the Tax Code are specified;

in line 100.02.004 II the subsequent expenses on the fixed assets of the II group, attributable to increase in cost group balance sheet according to Item 3 of article 122 of the Tax Code are specified;

in line 100.02.004 III the subsequent expenses on the fixed assets of III group, attributable to increase in cost group balance sheet according to Item 3 of article 122 of the Tax Code are specified;

in line 100.02.004 IV the subsequent expenses on the fixed assets of the IV group, attributable to increase in cost group balance sheet according to Item 3 of article 122 of the Tax Code are specified;

in line 100.02.005 the total amount of cost balances of groups is specified the end of tax period, it is determined as the amount of lines with 100.02.005 I on 100.02.005 IV:

in line 100.02.005 I the total amount of cost balances of subgroups of the fixed assets of the I group for the end of tax period determined according to Item 8 of article 117 of the Tax Code is specified;

in line 100.02.005 II the cost balance of the fixed assets of the II group is specified the end of tax period determined according to Item 8 of article 117 of the Tax Code;

in line 100.02.005 III the cost balance of the fixed assets of III group is specified the end of tax period determined according to Item 8 of article 117 of the Tax Code;

in line 100.02.005 IV the cost balance of the fixed assets of the IV group is specified the end of tax period determined according to Item 8 of article 117 of the Tax Code;

in line 100.02.006 the total amount of the depreciation charges on the fixed assets, 2-1 article 120 of the Tax Code estimated following the results of tax period according to Items 2, is specified. It is determined as the amount of lines with 100.02.006 I on 100.02.006 IV:

in line 100.02.006 I the depreciation charges on the fixed assets of the I group estimated according to Items 2, of 2-1 article 120 of the Tax Code are specified;

in line 100.02.006 II the depreciation charges on the fixed assets of the II group estimated according to Items 2, of 2-1 article 120 of the Tax Code are specified;

in line 100.02.006 III the depreciation charges on the fixed assets of III group estimated according to Items 2, of 2-1 article 120 of the Tax Code are specified;

in line 100.02.006 IV the depreciation charges on the fixed assets of the IV group estimated according to Items 2, of 2-1 article 120 of the Tax Code are specified;

in line 100.02.007 the total amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code is specified. It is determined as the amount of lines with 100.02.007 I on 100.02.007 IV:

in line 100.02.007 I the amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code on the fixed assets of the I group is specified;

in line 100.02.007 II the amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code on the fixed assets of the II group is specified;

in line 100.02.007 III the amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code on the fixed assets of III group is specified;

in line 100.02.007 IV the amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code on the fixed assets of the IV group is specified;

in line 100.02.008 the total amount of cost balances of groups (subgroups) at disposal of all fixed assets attributable to deductions (II, III, IV groups) or recognized by loss (the I group) according to Items 1 and 2 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified. It is determined as the amount of lines with 100.02.008 I

on 100.02.008 IV:

in line 100.02.008 I the amount of cost balances of the subgroups which were disposed (except for gratuitously transferred) the fixed assets of the I group recognized by loss according to Item 1 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified;

in line 100.02.008 II the cost balance of the II group at disposal (except for voluntary conveyance) all fixed group assets, attributable to deduction according to Item 2 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified;

in line 100.02.008 III the cost balance of III group at disposal (except for voluntary conveyance) all fixed group assets, attributable to deduction according to Item 2 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified;

in line 100.02.008 IV the cost balance of the IV group at disposal (except for voluntary conveyance) all fixed group assets, attributable to deduction according to Item 2 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified;

in line 100.02.009 the total amount of cost balances of groups (subgroups) is specified the end of tax period which make the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period, attributable to deductions according to item 4 of article 121 of the Tax Code. It is determined as the amount of lines with 100.02.009 I on 100.02.009 IV:

in line 100.02.009 I the amount of cost balances of subgroups is specified the end of tax period which make the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period, attributable to deduction according to item 4 of article 121 of the Tax Code on the fixed assets of the I group;

in line 100.02.009 II the cost group balance sheet is specified the end of tax period which constitutes the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period, attributable to deduction according to item 4 of article 121 of the Tax Code on the fixed assets of the II group;

in line 100.02.009 III the cost group balance sheet is specified the end of tax period which constitutes the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period, attributable to deduction according to item 4 of article 121 of the Tax Code on the fixed assets of III group;

in line 100.02.009 IV the cost group balance sheet is specified the end of tax period which constitutes the amount smaller, than the 300-fold size of the monthly settlement indicator established by the law on the republican budget and operating on the last number of tax period, attributable to deduction according to item 4 of article 121 of the Tax Code on the fixed assets of the IV group;

in line 100.02.010 the total amount of the subsequent expenses attributable to deductions according to Item 2 of article 122 of the Tax Code, except for expenses on imputed incomes of workers is specified. It is determined as the amount of lines with 100.02.010 I on 100.02.010 IV:

in line 100.02.010 I the subsequent expenses on the fixed assets of the I group, attributable to deductions according to Item 2 of article 122 of the Tax Code are specified;

in line 100.02.010 II the subsequent expenses on the fixed assets of the II group, attributable to deductions according to Item 2 of article 122 of the Tax Code are specified;

in line 100.02.010 III the subsequent expenses on the fixed assets of III group, attributable to deductions according to Item 2 of article 122 of the Tax Code are specified;

in line 100.02.010 IV the subsequent expenses on the fixed assets of the IV group, attributable to deductions according to Item 2 of article 122 of the Tax Code are specified;

in line 100.02.011 the total amount of deductions of tax period on the fixed assets is specified. It is determined as the amount of lines with 100.02.011 I on 100.02.011 IV:

in line 100.02.011 I deductions on the fixed assets of the I group are specified. It is determined as the amount of lines 100.02.006 I, 100.02.007 I, 100.02.009 I, 100.02.010 I (100.02.006 I + 100.02.007 I + 100.02.009 I + 100.02.010 I);

in line 100.02.0011 II deductions on the fixed assets of the II group are specified. It is determined as the amount of lines 100.02.006 II, 100.02.007 II, 100.02.008 II, 100.02.009 II, 100.02.010 II (100.02.006 II + 100.02.007 II + 100.02.008 II + 100.02.009 II + 100.02.010 II);

in line 100.02.011 III deductions on the fixed assets of III group are specified. It is determined as the amount of lines 100.02.006 III, 100.02.007 III, 100.02.008 III, 100.02.009 III, 100.02.010 III (100.02.006 III + 100.02.007 III + 100.02.008 III + 100.02.009 III + 100.02.010 III);

in line 100.02.011 IV deductions on the fixed assets of the IV group are specified. It is determined as the amount of lines 100.02.006 IV, 100.02.007 IV, 100.02.008 IV, 100.02.009 IV, 100.02.010 IV (100.02.006 IV + 100.02.007 IV + 100.02.008 IV + 100.02.009 IV + 100.02.010 IV);

in line 100.02.012 the subsequent expenses on leasable fixed assets, attributable to deduction according to item 4 of article 122 of the Tax Code are specified.

The line 100.02.008 I is considered in case of determination of line 100.00.029.

The amount of lines 100.02.011 and 100.02.012 is transferred to line 100.00.017.

Creation of form 100.03-Upravlenchesky and all-administrative expenses of the nonresident

This form is intended for determination of the amount of the management and all-administrative expenses attributable to deductions according to Articles 208 - 211 Tax codes, and is filled with the nonresident performing activities in the Republic of Kazakhstan through the permanent organization applying provisions of the international treaty on avoidance of double taxation and prevention of evasion from the taxation of the income or property (capital) concluded by the Republic of Kazakhstan (further - the international treaty).

In the Section "Additional information":

the applied method of reference of expenses on deductions. The method applied in case of reference of expenses on deductions according to article 208 of the Tax Code is noted:

the cell And is noted if the method of pro rata distribution is applied;

the cell In is noted if the method of direct (direct) reference is applied;

method of calculation of settlement indicator in case of application of method of pro rata distribution. The applied method of calculation of settlement indicator is noted:

the cell And is noted if the method of calculation of settlement indicator determined according to the subitem 1) of Item 2 of article 209 of the Tax Code is applied;

the cell In is noted if the method of calculation of settlement indicator determined according to the subitem 2) of Item 2 of article 209 of the Tax Code is applied;

3) residence country code with which the international treaty is signed. The residence country code according to Item 38 of these rules with which the Republic of Kazakhstan signs the applied international treaty is specified.

4) tax period. Start date and the end of tax period in the country with which the international treaty is signed is celebrated.

5) correction coefficient(s) of tax period (further - PKNP). The size of correction coefficient(s) is noted To (K1 and K 2), in case of its application according to article 210 of the Tax Code.

In the Section "Expenses":

in the column A the sequence number of line is specified;

in the column B the corresponding indicators are determined;

in the column C the amounts of the gross annual income gained (which is subject to obtaining) by the nonresident taxpayer and the permanent organization located in the Republic of Kazakhstan are specified. In case of use of PKNP with its accounting.

in the column D the amounts of initial (current) fixed asset cost of the legal nonresident person and permanent organization located in the Republic of Kazakhstan are specified. In case of use of PKNP with its accounting.

in column E expense amounts on compensation of workers of the nonresident taxpayer and permanent organization located in the Republic of Kazakhstan are specified. In case of use of PKNP with its accounting;

in column F the size of settlement indicator estimated on the applied method is specified. The settlement indicator represents the relation of comparable indicators from activities in the Republic of Kazakhstan through permanent organization to comparable indicators of the nonresident, determined in line 4C or as the relation of the amount of lines 4C, 4D, 4E to 3 by formula ((4C+4D+4E)/3), depending on the applied method of calculation of settlement indicator in case of application of method of pro rata distribution. In case of determination of settlement indicator thousand shares are specified.

in column G the amount of management and all-administrative expenses of the nonresident, including from activities in the Republic of Kazakhstan through permanent organization is specified;

in column H the total cost of the taxpayer taking into account the costs reflected in column G is specified.

Value of column 3G joins in line 100.00.020.

Creation of form 100.04 - the income which is subject to release from the taxation according to international treaties

This form is intended for determination of the income which is subject to release from the taxation according to the international treaties signed by the Republic of Kazakhstan. According to Item 5 of article 2 of the Tax Code if the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which contain in the Tax code are applied rules of the international treaty ratified by the Republic of Kazakhstan.

In the Section "Indicators":

in the column A the sequence number of line is specified;

in the column B the code of type of the international treaty according to Item 39 of these rules according to which concerning the income the procedure for the taxation other than the procedure established by the Tax code is established is specified;

in the column C the name of the international treaty is specified;

in the column D the country code with which the international treaty, according to Item 38 of these rules is signed is specified;

in column E the income which is subject to release from the taxation according to provisions of the international treaty is specified.

Final value of column E is transferred to line 100.00.026.

Creation of form 100.05 the Income from foreign sources, the amounts of profit or part of profit of the companies registered or located in the countries with the preferential taxation. The amounts of the paid foreign tax and offsetting

This form is intended for determination of the income from foreign sources, the amounts of profit or part of profit of the companies registered or located in the countries with the preferential taxation and also the amount of the paid foreign tax and offsetting according to the features of the international taxation determined by Section 7 of the Tax code.

In the Section "Indicators":

in the column A the sequence number of line is specified;

in the column B the country code according to Item 38 of these rules is specified. In this column the country code of residence of the nonresident paying the income (in case of income acquisition from the activities which are not connected with permanent organization), or country code - income source (in case of income acquisition from activities through permanent organization), in other cases - country code of residence of the nonresident registered in the state with the preferential taxation is specified;

in the column C number of tax registration of permanent organization in foreign state (in case of income acquisition from activities through permanent organization), or the nonresident paying the income (in case of income acquisition from the activities which are not connected with permanent organization), in other cases - number of tax registration of the nonresident registered in the state with the preferential taxation is specified;

in the column D the income type code according to the subitem 1) of the Item 36 of these rules received by the resident taxpayer from foreign sources, which is not connected with permanent organization is specified;

in column E the income acquisition currency code according to Item 37 of these rules is specified;

in column F share of participation of the resident taxpayer in the authorized capital of the nonresident registered in the state with the preferential taxation in other cases - in the authorized capital of the nonresident paying the income, as a percentage is specified;

in column G the amount of profit of the nonresident registered in the state with the preferential taxation, relating to the resident taxpayer, converted into national currency at the market rate of currency exchange on the date of recalculation making is specified;

in column H the amount of imputed incomes of the resident taxpayer from the sources in foreign state which are not connected with permanent organization converted into national currency at the market rate of currency exchange on the date of recalculation making is specified;

in the column I the amount of the management and all-administrative expenses of the resident taxpayer attributable to deductions permanent organizations outside the Republic of Kazakhstan is specified;

in column J the amount of the taxable income from activities through permanent organization in foreign state estimated by the legislation of the Republic of Kazakhstan is specified;

in column K the income tax amounts from the income from sources in foreign states which are subject to offsetting in case of payment of the corporate income tax in the Republic of Kazakhstan according to provisions of article 223 of the Tax Code are specified.

Columns with A on G are filled in according to article 224 of the Tax Code. Columns with And on E, with H on J are filled in according to Articles 221, 222 Tax codes. Columns with And on E, H, J, K are filled in according to article 223 of the Tax Code.

Final value of column G is transferred to line 100.00.026 I.

Final value of column K is transferred to line 100.00.036 I.

Creation of form 100.06 - About the taxation objects and (or) objects connected with the taxation for calculation of the corporate income tax on types of activity on which conducting separate accounting is provided

This form is intended for reflection of information on the taxation objects and (or) objects connected with the taxation for calculation of the corporate income tax on types of activity concerning which conducting separate accounting according to Article 58 and (or) item 4 of article 448 of the Tax Code is provided.

Filling of this form is performed separately on each sign of types of activity. For example, the taxpayer who is at the same time performing activities within special tax regime according to Articles 448 - 452 Tax codes, and activities which taxation is made in generally established procedure constitutes two copies of form 100.06.

At the same time the taxpayer can fill at least two copies of form 100.06 and at most four copies of form 100.06.

In line 3 the cell corresponding to types of activity on which conducting separate accounting is performed is noted:

sign 1 - types of activity to which the special tax regime according to Articles 448 - 452 Tax codes with calculation of the corporate income tax at the rate extends, stipulated in Item 1 article 147 of the Tax Code;

sign 2 - types of activity to which the special tax regime according to Articles 448 - 452 Tax codes with calculation of the corporate income tax at the rate extends, stipulated in Item 2 articles 147 of the Tax Code;

sign 3 - types of activity, the income from which implementation is subject to taxation by the corporate income tax in generally established procedure at the rate, stipulated in Item 1 article 147 of the Tax Code;

sign 4 - types of activity, the income from which implementation is subject to taxation by the corporate income tax in generally established procedure at the rate, stipulated in Item 2 articles 147 of the Tax Code.

In the Section "Indicators":

in line 100.06.001 the gross annual income is specified;

in line 100.06.001 I the income from realization determined according to article 86 of the Tax Code is specified;

in line 100.06.002 the adjustment amount of gross annual income, article 99 of the Tax Code performed according to Item 1 is specified;

in line 100.06.003 the adjustment amount of gross annual income, article 99 of the Tax Code performed according to Item 2 is specified;

in line 100.06.004 the gross annual income taking into account adjustments determined as difference of lines 100.06.001 and 100.06 is specified. 002, increased by line 100.06.003 (if value of this line positive) or reduced by line 100.06.003 (if value of this line negative) (100.06.001 - 100.06.002) + (-) 100.06.003);

in line 100.06.005 the total amount of expenses which is subject to reference on deductions is specified;

in line 100.06.005 I cost of the realized (used) goods acquired and gratuitously the got job, services, attributable to deductions according to Item 1 of article 100 of the Tax Code is specified;

in line 100.06.005 II the amount of deductions on the fixed assets and leased fixed assets determined according to Articles 116 - 122 Tax codes is specified;

in line 100.06.006 the amount of adjustments of the income made according to Articles 131, 132 Tax codes is specified;

in line 100.06.007 the amount of adjustments of the deductions made according to Articles 131, 132 Tax codes is specified;

in line 100.06.008 the amount of adjustments of the income made according to the Law on transfer pricing is specified;

in line 100.06.009 the amount of adjustments of the deductions made according to the Law on transfer pricing is specified;

in line 100.06.010 the taxable income (loss) is specified. It is determined as 100.06.004 - 100.06.005 + 100.06.006 - 100.06.007 + 100.06.008 - 100.06.009.

in line 100.06.011 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. The line 100.06.011 has help character. This line includes also line 100.06.011 I:

in line 100.06.011 I the income gained in the country with the preferential taxation, determined according to article 224 of the Tax Code is specified;

in line 100.06.012 the income amount is specified, to subject release from the taxation according to international treaties according to Item 5 of article 2 of the Tax Code;

in line 100.06.013 the amount of the taxable income (loss) taking into account features of the international taxation is specified. At the same time the amount specified in line 100.06.011 I is subject to inclusion in the taxable income, and in case of lack of the taxable income reduces loss of the resident of the Republic of Kazakhstan. The line 100.06.013 is determined as the amount of lines 100.06.010 and 100.06.0011 I minus line 100.06.012 (100.06.010 + 100.06.011 I - 100.06.012).

in line 100.06.014 the loss which is subject to transfer according to Item 1 of article 137 of the Tax Code is specified. This line is filled taking into account line 100.02.008 I.

in line 100.06.015 the amount of reduction of the taxable income according to article 133 of the Tax Code is specified;

in line 100.06.016 the taxable income taking into account reduction estimated according to article 133 of the Tax Code is specified. It is determined as difference of lines 100.06.013 and 100.06.015 (100.06.013 - 100.06.015). If the line 100.06.015 more line 100.06.013, in line 100.06.016 is specified zero;

in line 100.06.017 the losses postponed from the previous tax periods are specified;

in line 100.06.018 the taxable income taking into account the postponed losses is specified. It is filled if positive value is reflected in line 100.06.016. This line is determined as difference of lines 100.06.016 and 100.06.017 (100.06.016 - 100.06.017). If the line 100.06.017 more line 100.06.016, in line 100.06.018 is specified zero.

in line 100.06.019 the rate of the corporate income tax according to article 147 of the Tax Code as a percentage is specified;

in line 100.06.020 the amount of the corporate income tax from the taxable income which is determined as the work of lines 100.06.018 and 100.06.019 (100.06.018 x 100.06 is specified. 019);

in line 100.06.021 the amount of the estimated corporate income tax for tax period according to Item 1 of article 139 of the Tax Code is specified. It is determined as difference of lines 100.06.020, 100.06.021 I, 100.06.021 II, 100.06.021 III, 100.06.021 IV, 100.06.021 V (100.06.020 - 100.06.021 I - 100.06.021 II - 100.06.021 III - 100.06.021 IV - 100.06.021 V). If the received difference is less than zero, then in line 100.06.021 zero is specified.

in line 100.06.021 I the amount of the taxes on the income paid outside the Republic of Kazakhstan or identical type of the income tax from income gained by the resident taxpayer from sources outside the Republic of Kazakhstan which becomes engrossed in reading in case of payment of the corporate income tax in the Republic of Kazakhstan according to article 223 of the Tax Code is specified;

in line 100.06.021 II the amount of the corporate income tax withheld in tax period at payment source from the income in prize type which according to Item 2 of article 139 of the Tax Code reduces the amount of the corporate income tax which is subject to payment in the budget is specified;

in line 100.06.021 III the amount of the corporate income tax withheld at payment source from the income in remuneration type, and postponed from the previous tax periods according to Item 3 of article 139 of the Tax Code is specified;

in line 100.06.021 IV the amount of the corporate income tax withheld in tax period at payment source from the income in remuneration type which according to Item 2 of article 139 of the Tax Code reduces the amount of the corporate income tax which is subject to payment in the budget is specified;

in line 100.06.021 V the amount of the corporate income tax withheld at source of payment of the income according to article 200 of the Tax Code is specified;

in line 100.06.022 the amount of the estimated corporate income tax for tax period taking into account reduction of the tax liability is specified. It is determined as 100.06.021 - 100.06.022 I):

in line 100.06.022 I the amount of reduction of the corporate income tax for tax period according to the tax legislation of the Republic of Kazakhstan is specified;

in line 100.06.023 the net income of legal nonresident person from activities in the Republic of Kazakhstan through permanent organization according to Item 1 of article 199 of the Tax Code is specified. This line is determined as difference of lines 100.06.018 and 100.06.020 (100.06.018 - 100.06.020).

in line 100.06.024 the amount of the corporate income tax is specified net income:

in line 100.06.024 I the amount of the corporate income tax on net income estimated according to Item 1 of article 199 of the Tax Code, except for the amounts of the corporate income tax on which offsetting according to Items 2 and 3 of article 139 of the Tax Code and article 223 of the Tax Code, at the rate of 15 percent (100.06.023 x 15%) is performed is specified. At the same time in case of observance of conditions, stipulated in Item 1-1 article 198 of the Tax Code, the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization reduces the amount of the estimated corporate income tax by net income for 100 percent;

in line 100.06.024 II the amount of the corporate income tax on net income estimated according to article 214 of the Tax Code at the rate provided by the international treaty is specified. If the taxpayer applies provisions of the international treaty to the corporate income tax on net income, the rate of the corporate income tax is specified net income;

the line 100.06.024 III is filled if the line 100.06.024 II is filled. In this line the country code according to Item 38 of these rules with which the Republic of Kazakhstan signs the international treaty is specified.

the line 100.06.024 IV is filled if the line 100.06.024 II is filled. In this line the name of the international treaty is specified.

the line 100.06.024 V is specified the amount of reduction of the corporate income tax by net income for tax period according to Item 1-1 of article 198 of the Tax Code. This line is determined as the work of the amount from lines 100.06.023 and 15 of percent (100.06.023 x 15%).

in line 100.06.025 the total sum of the estimated corporate income tax is specified. This line is determined as 100.06.022 + 100.06.024 I + 100.06.024 II.

Creation of form 100.07 - Data on components of the annual financial reporting

This form is constituted by the taxpayer based on the accounting data prepared for accounting tax period according to international standards and the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting.

Codes of income types, currencies, countries, international agreements

When filling the declaration to use the following coding of income types:

1) the income from sources in the Republic of Kazakhstan:

1010 - the income from sales of goods in the territory of the Republic of Kazakhstan;

1011 - the income from sales of goods, being in the Republic of Kazakhstan, out of its limits within implementation of foreign trade activity;

1020 - income from performance of works, rendering services in the Republic of Kazakhstan;

income from rendering managerial, financial (except for services in insurance and (or) reinsurance), consulting, auditor, legal (except for services in representation and protection of the rights and legitimate interests in courts, arbitration or reference tribunal, and also notarial services) services outside the Republic of Kazakhstan;

1030 - the income of person registered in the state with the preferential taxation determined by the Government of the Republic of Kazakhstan according to article 224 of the Tax Code from performance of works, rendering services irrespective of the place of their actual accomplishment, rendering and also other income, stipulated in Clause 192 Tax codes;

1040 - the income from increase in value in case of realization of the property which is in the territory of the Republic of Kazakhstan, the rights to which or transactions on which are subject to state registration according to legal acts of the Republic of Kazakhstan;

1041 - the income from increase in value in case of realization of the property which is in the territory of the Republic of Kazakhstan which is subject to state registration according to legal acts of the Republic of Kazakhstan;

1042 - the income from increase in value in case of implementation of the securities issued by resident, and also share in the authorized capital of legal resident person, the consortium located in the Republic of Kazakhstan;

1043 - the income from increase in value in case of implementation of the shares issued by the nonresident and also share in the authorized capital of legal nonresident person, consortium if 50 and more percent of cost of such shares, share or assets of legal nonresident person the property which is in the Republic of Kazakhstan constitutes; *

1050 - the income from concession of rights to claim of debt to resident - for the taxpayer who yielded right to claim;

1051 - the income from concession of rights to claim of debt to the nonresident performing activities in the Republic of Kazakhstan through permanent organization - for the taxpayer who yielded right to claim;

1060 - the income from concession of rights to claim of debt at resident - for the taxpayer acquiring the right to claim;

1061 - the income from concession of rights to claim of debt at the nonresident performing activities in the Republic of Kazakhstan through permanent organization - for the taxpayer acquiring the right to claim;

1070 - penalty (penalty, penalty fee) and other types of sanctions, except returned from the budget of the penalties which are unreasonably withheld earlier;

1080 - the income in form of the dividends arriving from the legal entity - the resident;

1081 - the income in form of the dividends arriving from the mutual investment funds created according to legal acts of the Republic of Kazakhstan;

1090 - the income obtained to the deed of foundation of property trust management from the confidential resident managing director to whom execution of the tax liability in the Republic of Kazakhstan for the nonresident who is the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management is not assigned;

1100 - the income in form of remunerations, except for remunerations according to debt securities; *

1101 - income in form of remunerations according to debt securities gained from the issuer;

1120 - income in royalty form; *

1130 - the income from leasing of the property which is in the Republic of Kazakhstan;

1140 - income gained from the real estate which is in the Republic of Kazakhstan;

1150 - the income in form of the insurance premiums paid according to insurance contracts, arising in the Republic of Kazakhstan;

1151 - the income in form of the insurance premiums paid under agreements of risks reinsurance, arising in the Republic of Kazakhstan;

1160 - income from rendering transport services in international carriages;

1161 - the income from rendering transport services in the Republic of Kazakhstan;

1162 - No. 467-IV (are enacted since January 1, 2012) the income in payment type for vessel idleness under materials handling operations over the lay days provided in the agreement (contract) of maritime transport is added with subitem 16-1 according to the Law of the Republic of Kazakhstan of 21.07.11;

1170 - income gained from operation of pipelines, power lines, the lines of fiber-optic communication which are in the territory of the Republic of Kazakhstan;

1180 - the income of physical nonresident person from activities in the Republic of Kazakhstan for the employment contract (contract) signed with the resident which is the employer;

1181 - the income of physical nonresident person from activities in the Republic of Kazakhstan for the employment contract (contract) signed with the nonresident who is the employer;

1190 - the fees of the head and (or) other payments to members of governing body (the board of directors or other body) received by specified persons in connection with accomplishment of the managerial obligations assigned to them concerning resident irrespective of the place of the actual accomplishment of such obligations; *

1200 - the allowances of physical nonresident person paid to it in connection with residence in the Republic of Kazakhstan by the resident who is the employer;

1201 - the allowances of physical nonresident person paid to it in connection with residence in the Republic of Kazakhstan by the nonresident who is the employer;

1210 - the income of physical nonresident person from activities in the Republic of Kazakhstan in the form of the material benefit received from the employer;

1211 - the income of the physical nonresident person in the form of the material benefit received from the face who is not the employer;

1220 - the retirement benefits performed by single accumulative pension resident funds;

1230 - the income paid to the cultural worker and arts: to the actor of theater, cinema, radio, television, the musician, the artist, the athlete, - from activities in the Republic of Kazakhstan irrespective of the fact how also to whom payments are performed;

1240 - the prizes paid by resident;

1241 - the prizes paid by the nonresident having permanent organization in the Republic of Kazakhstan if payment of prize is connected with activities of such permanent organization;

1250 - income gained from rendering independent personal (professional) services in the Republic of Kazakhstan;

1260 - the income in type gratuitously the received or inherited property, including works, services, the property except for gratuitously received by physical nonresident person from physical resident person;

1270 - the income on derivative financial instruments;

1280 - income from write-off of obligations;

1290 - the income according to doubtful obligations;

1300 - the income from decrease in the sizes of the created provisions (reserves) of the banks and the organizations performing separate types of banking activities based on the license;

1310 - the income from decrease in the insurance reserves created by the insurance, reinsurance organizations according to insurance contracts, reinsurance;

1320 - income from right to claim concession;

1330 - income gained for consent to limit or stop business activity;

1340 - the income from disposal of the fixed assets;

1350 - the income from expense adjustment on geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users;

1360 - income from excess of the amount of contributions to fund of mitigation of consequences of development of fields over the amount of actual expenses for mitigation of consequences of development of fields;

1370 - income from implementation of joint activities;

1380 - the penalties awarded or recognized by the debtor, penalty fee and other types of sanctions, except unreasonably withheld penalties returned from the budget if these amounts were not carried on deductions earlier; *

1390 - the received compensation on earlier made deductions;

1400 - the income in type gratuitously the received property; *

1410 - dividends; *

1420 - remuneration on the deposit, the debt security, the bill of exchange, the Islamic rent certificate;

1430 - excess of the amount of positive exchange difference over the amount of negative exchange difference. The amount of exchange difference is determined according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting; *

1440 - prizes;

1450 - income gained in case of operation of objects of the social sphere;

1460 - income from sale of the company as property complex;

1470 - the net income from property trust management gained (which is subject to obtaining) the founder of trust management according to the trust management agreement or the beneficiary in other cases of emergence of trust management;

1480 - the income on the investment deposit placed in Islamic bank;

1490 - other income which is not specified in codes 1010 - 1480.

Currency code.

The currency code according to the appendix 23 "Classification of currencies" approved by the decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs declarations" is specified (further - the decision);

When filling country code it is necessary to use the coding of the countries according to appendix 22 "The qualifier of the countries of the world" to the decision.

When filling the Declaration it is necessary to use the following coding of types of international treaties (agreements):

01 - The convention on avoidance of double taxation and prevention of tax avoidance on the income and the capital;

02 - Foundation agreement of Islamic Development bank;

03 - Agreement on operating conditions of the regional ecological center of Central Asia;

04 - Foundation agreement of Asian Development Bank;

05 - The agreement on use of grant on the construction project of the new government building;

06 - Agreement on financial cooperation;

07 - Memorandum of understanding;

08 - The agreement concerning destruction of mine launchers of intercontinental ballistic missiles, mitigation of consequences of emergencies and prevention of distribution of nuclear weapon;

09 - Agreement of the International Bank for Reconstruction and Development;

10 - Agreement of the International Monetary Fund;

11 - Agreement of the International Finance Corporation;

12 - Convention on settlement of investment disputes;

13 - Agreement on organization of the European Bank for Reconstruction and Development;

14 - Vienna convention on the diplomatic intercourses;

15 - The agreement on creation of University of Central Asia;

16 - Convention on organization of Multilateral Investment Guarantee Agency;

17 - Agreement on the Egyptian university of Islamic culture of Nour-Mubarak;

18 - Agreement on air traffic;

19 - The agreement on provision of grant by the International Bank for Reconstruction and Development to the Republic of Kazakhstan on preparation of the Support of Agrocustomer Services project;

20 - The agreement in the form of exchange of notes on attraction of grant of the Government of Japan for implementation of the "Water Supply of Rural Settlements in the Republic of Kazakhstan" project;

21 - Convention on privileges and immunities of Eurasian economic community;

22 - Other international agreements (agreements, conventions).

Appendix 3

to the Order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of December 6, 2013 No. 558

form 101.01

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

See 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

Appendix 4

to the Order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of December 6, 2013 No. 558

form 101.02

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

See 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 (67Kb In original language)

Appendix 5

to the Order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of December 6, 2013 No. 558

(forms 101.01 - 101.02)

Rules of creation of tax statements (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 tax statements (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 (form 101.01 - 101.02)

1. General provisions

1. These rules of creation of tax statements (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 tax statements (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 (form 101.01 - 101.02) (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 by payers of the corporate income tax (further - KPN) to whom according to article 141 of the Tax Code the obligation on calculation and payment of advance payments on KPN, the following forms of tax statements is assigned:

calculation of the amount of advance payments for KPN which is subject to payment before delivery of the declaration (the Form 101.01) (calculation before delivery of the declaration);

calculation of the amount of advance payments for KPN which is subject to payment after delivery of the declaration (the Form 101.02) (calculation after delivery of the declaration).

2. When filling calculations before delivery of the declaration corrections, erasures and blots are not allowed.

3. In the absence of indicators the corresponding cells are not filled.

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

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

6. In case of creation of calculations before delivery of the declaration:

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

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

7. Calculations before delivery of the declaration are 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 according to Item 3 of article 61 of the Tax Code.

8. In case of representation of calculations before delivery of the declaration:

1) in attendance procedure on paper - calculations are 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.

2. Creation of calculation before delivery of the declaration (form 101.01)

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

1) the BIN - business and identification number;

2) tax period for which tax statements are submitted - accounting tax period for which calculation before delivery of the declaration is represented (it is specified in the Arab figures);

3) 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 according to the property trust management agreement the legal entity - the trustee specifies in line the name according to constituent documents;

4) calculation type.

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

5) category of the taxpayer.

Cells are noted if the taxpayer belongs to one or several categories specified in the lines A, V, S;

6) currency code.

The currency code with the appendix 23 "Classification of currencies" approved by the decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs declarations" is specified (further - the decision);

7) 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;

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

It is filled if calculation before delivery of 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 appendix 22 "The qualifier of the countries of the world" to the decision is specified;

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

10. If the trust management agreement to the trustee assigns execution of the tax liability on the activities performed within such agreement, the legal entity - the trustee constitutes single calculation before delivery of the declaration for the activities and for the activities performed within the trust management agreement.

In case of application by the taxpayer of special tax regime according to Articles 448 - 452 Tax codes calculation before delivery of the declaration is constituted in general on the activities performed within special tax regime, and activities which taxation is performed in generally established procedure.

The subsoil user constitutes single calculation before delivery of the declaration for contractual and extra contractual activities.

11. The Section "Calculation of the Amount of Advance Payments for KPN according to Item 4 of Article 141 of the Tax Code" is filled in with the taxpayer who in the previous tax period estimated and paid advance payments on KPN.

In this Section:

1) in line 101.01.001 the total amount of advance payments on KPN estimated in the taxpayer in calculations of the amounts of advance payments for the previous tax period is specified;

2) in line 101.01.002 the amount of advance payments on KPN which is subject to payment for the period before delivery of the declaration, determined as one fourth from the total amount of advance payments estimated in calculations of the amounts of advance payments for the previous tax period is specified;

3) in line 101.01.003 the amount of monthly advance payment for January, February, March months of accounting tax period is specified. It is determined as one third from line 101.01.002 (101.01.002/3).

12. The Section "Calculation of the Amount of Advance Payments for KPN according to Item 4-1 of Article 141 of the Tax Code" is filled in with the taxpayer who in the previous tax period did not estimate and did not pay advance payments on KPN.

In this Section:

1) in line 101.01.004 the amount of KPN which presumably will be estimated for accounting tax period according to Item 1 of article 139 of the Tax Code is specified;

2) in line 101.01.005 the amount of KPN which presumably will be estimated for accounting tax period according to article 199 of the Tax Code is specified;

3) in line 101.01.006 the amount of the advance payments on KPN which are subject to payment for the period before delivery of the declaration is specified. It is determined as one fourth from the amount of lines 101.01.004 and 101.01.005 ((101.01.004 + 101.01.005)/4);

4) the line 101.01.007 is filled with the taxpayer performing types of activity which taxation is performed according to Articles 448 - 452 Tax codes and noted cell "And" lines 5.

In this line one fourth amounts of reduction of advance payments on KPN which is determined in the following procedure are specified:

if the taxpayer performs activities only within special tax regime according to Articles 448 - 452 Tax codes - in the amount of 70 percent from the amount of KPN which presumably will be estimated following the results of tax period according to Item 1 of article 139 of the Tax Code ((101.01.004/4) x 70%);

if the taxpayer at the same time performs types of activity which taxation is performed according to Articles 448 - 452 Tax codes, and also types of activity which taxation is made in generally established procedure - in the amount of 70 percent from the amount of KPN which presumably will be estimated following the results of tax period according to Item 1 of article 139 of the Tax Code from the taxable income received on types of activity which taxation is performed according to Articles 448 - 452 Tax codes;

5) in line 101.01.008 the total sum of advance payments on KPN which is subject to payment for the period before delivery of the declaration is specified.

If the cell of "A" of line 5, is noted this line is determined taking into account line 101.01.007 (101.01.006 - 101.01.007). If the cell "And" lines 5 is noted, value of line 101.01.006 is transferred to this line;

6) in line 101.01.009 the monthly advance payment amount for January, February, March months of tax period is specified. It is determined as one third from line 101.00.008 (101.01.008/3).

13. In the Section "Responsibility of the Taxpayer":

1) in the field of "First Name, Middle Initial, Last Name Head" surname, the name, middle name (are entered in case of its availability) the head according to constituent documents;

2) date of giving of calculation.

Date of giving of calculation before delivery of the declaration in tax authority is specified.

3) code of tax authority;

The code of tax authority in the location of the taxpayer is specified;

4) in the field of "First Name, Middle Initial, Last Name Official Persons, Accepted Calculation" the surname, name, middle name (is entered in case of its availability) the employee of the tax authority which accepted Calculation before delivery of the declaration;

5) date of acceptance of calculation.

Date of representation of calculation before delivery of the declaration according to Item 2 of article 584 of the Tax Code is specified;

6) the entering document number.

The registration number of calculation before delivery of the declaration assigned by tax authority is specified;

7) date of postage stamp.

Date of the postage stamp which is put down by post or other organization of communication is specified.

3. Creation of calculation after delivery of the declaration (form 101.02)

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

1) the BIN - business and identification number;

2) tax period for which tax statements are submitted - accounting tax period for which calculation after delivery of the declaration is represented (it is specified in the Arab figures);

3) name of the taxpayer.

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

4) calculation type.

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

5) number and date of the notification.

Lines are filled in case of provision of the additional calculation after delivery of the declaration for the notification provided by the subitem 4) of Item 3 of article 63 of the Tax Code;

6) category of the taxpayer.

Cells are noted if the taxpayer belongs to one or several categories specified in the lines A, V, S;

7) currency code.

The currency code according to the appendix 23 "Classification of currencies" to the decision is specified;

8) 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;

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

It is filled if calculation after delivery of 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 appendix 22 "The qualifier of the countries of the world" to the decision is specified;

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

15. If the trust management agreement to the trustee assigns execution of the tax liability on the activities performed within such agreement, the legal entity - the trustee constitutes single calculation after delivery of the declaration for the activities and for the activities performed within the trust management agreement.

In case of application by the taxpayer of special tax regime according to Articles 448 - 452 Tax codes, such taxpayer constitutes single calculation after delivery of the declaration for the activities performed within special tax regime, and activities which taxation is performed in generally established procedure.

The subsoil user constitutes single calculation after delivery of the declaration for contractual and extra contractual activities.

16. In the Section "The Estimated Amount of KPN for the Previous Tax Period":

1) in line 101.02.001 the amount of KPN determined as the amount of lines 101.02.001 I and 101.02.001 II estimated for the previous tax period is specified;

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