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

of March 4, 2014 No. NK-23/1727-I

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following present.

FNO for 2013 is relative

The letter of December 13, 2012 No. NK-23/11250-I was brought to the attention about declaration exception on the corporate income tax (form 140.00) by consolidation in the declaration on the corporate income tax (form 100.00).

In article 135 of the Tax Code existing till January 1, 2014 it was determined that the income of the organizations performing activities in the social sphere is not subject to the taxation.

Thus, the declaration on the corporate income tax (the form 100.00) is intended for filling with the taxpayers perfroming calculation of the corporate income tax, therefore, this form cannot be filled with the organizations performing activities in the social sphere. Respectively the declaration on the corporate income tax is intended for such organizations (form 140.00) which the taxpayer shall provide according to the procedure and the terms established by the Tax code.

Besides, in the declaration on the individual income tax (form 240.00) within implementation of the Law of the Republic of Kazakhstan of January 28, 2011 No. 401-IV "About mediation" makes corresponding changes and additions.

The order of the Government of the Republic of Kazakhstan of August 28, 2013 No. 874 makes changes and additions to the order of the Government of the Republic of Kazakhstan of November 30, 2012 No. 1518 "About approval of forms of tax statements and rules of their creation", in particular in forms 100.00, 240.00 and the excluded form 140.00 is recovered.

FNO for 2014 is relative

"About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters" are brought by the law of the Republic of Kazakhstan of December 5, 2013 in Item 2 of article 63 of the Tax Code of change on approval by authorized body of forms of tax statements and rules of their creation.

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 approves forms of tax statements and the rule of their creation which become effective from the date of the first official publication and extend to the relations arising since January 1, 2014.

Concerning withdrawal of tax statements

To implementation of the Law of the Republic of Kazakhstan of December 5, 2013 "About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters" changes are made to the tax statement of the taxpayer (tax agent) for withdrawal of tax statements by the order of the Government of the Republic of Kazakhstan of February 18, 2014 No. 106.

The tax statement of the taxpayer (tax agent) for withdrawal of tax statements is posted on the portal of MF RK Oil Company in the section "Tax Statements", transferred to typography on the publication and to developers for realization in SONO and web application "Office of the taxpayer".

Bring this letter to subordinate tax authorities and taxpayers.

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