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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 25, 2014 No. 587

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

(as amended on 04-02-2021)

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) and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" 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) declaration form on the corporate income tax (form 150.00) according to appendix 14 to this order;

15) rules of creation of tax statements (declaration) on the corporate income tax (form 150.00) according to appendix 15 to this order;

16) declaration form on the individual income tax and the social tax on citizens of the Republic of Kazakhstan (form 200.00) according to appendix 16 to this order;

17) 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 17 to this order;

18) declaration form on the individual income tax and the social tax on foreigners and stateless persons (form 210.00) 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 foreigners and stateless persons (form 210.00) according to appendix 19 to this order;

20) declaration form on the individual income tax (form 220.00) according to appendix 20 to this order;

21) rules of creation of tax statements (declaration) on the individual income tax (form 220.00) according to appendix 21 to this order;

22) declaration form on the individual income tax and property (form 230.00) according to appendix 22 to this order;

23) rules of creation of tax statements (declaration) on the individual income tax and property (form 230.00) according to appendix 23 to this order;

24) declaration form on the individual income tax (form 240.00) according to appendix 24 to this order;

25) rules of creation of tax statements (declaration) on the individual income tax (form 240.00) according to appendix 25 to this order;

26) declaration form on the value added tax (form 300.00) according to appendix 26 to this order;

27) rules of creation of tax statements (declaration) on the value added tax (form 300.00) according to appendix 27 to this order;

28) declaration form on indirect taxes on the imported goods (form 320.00) according to appendix 28 to this order;

29) rules of creation of tax statements (declaration) on indirect taxes on the imported goods (form 320.00) according to appendix 29 to this order;

30) the application form about commodity importation and payment of indirect taxes (form 328.00) according to appendix 30 to this order;

31) rules of filling and submission of the statement for commodity importation and payment of indirect taxes (form 328.00) according to appendix 31 to this order;

32) declaration form on excise (form 400.00) according to appendix 32 to this order;

33) rules of creation of tax statements (declaration) on excise (form 400.00) according to appendix 33 to this order;

34) form of calculation of excise for structural division or the objects connected with the taxation (form 421.00), according to appendix 34 to this order;

35) rules of creation of tax statements (calculation) of excise for structural division or objects connected with the taxation (form 421.00), according to appendix 35 to this order;

36) 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 36 to this order;

37) 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 37 to this order;

38) declaration form on subscription bonus and bonus of commercial detection (form 510.00) according to appendix 38 to this order;

39) rules of creation of tax statements (declaration) on subscription bonus and bonus of commercial detection (form 510.00) according to appendix 39 to this order;

40) 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 40 to this order;

41) 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 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) rules of creation of tax statements (declaration) on the corporate income tax (form 100.00) according to appendix 74 to this order;

75) rules of creation of tax statements (declaration) on the corporate income tax (form 150.00) according to appendix 75 to this order;

76) declaration form on the individual income tax and the social tax on citizens of the Republic of Kazakhstan (form 200.00) according to appendix 76 to this order;

77) 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 77 to this order;

78) declaration form on the individual income tax (form 220.00) according to appendix 78 to this order;

79) rules of creation of tax statements (declaration) on the individual income tax (form 220.00) according to appendix 79 to this order;

80) rules of creation of tax statements (declaration) on the individual income tax and property (form 230.00) according to appendix 80 to this order;

81) rules of creation of tax statements (declaration) on the value added tax (form 300.00) according to appendix 81 to this order;

82) declaration form on excise (form 400.00) according to appendix 82 to this order;

83) rules of creation of tax statements (declaration) on excise (form 400.00) according to appendix 83 to this order;

84) form of calculation of excise for structural division or the objects connected with the taxation (form 421.00), according to appendix 84 to this order;

85) declaration form on severance tax (form 590.00) according to appendix 85 to this order;

86) rules of creation of tax statements (declaration) on severance tax (form 590.00) according to appendix 86 to this order;

87) declaration form on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 87 to this order;

88) 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 88 to this order;

89) form of calculation of the current tax payments on vehicles (form 701.00) according to appendix 89 to this order;

90) form of calculation of the current payments for the land tax and the property tax (form 701.01) according to appendix 90 to this order;

91) 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 91 to this order;

92) rules of creation of tax statements (the simplified declaration) for subjects of small business (form 910.00) according to appendix 92 to this order;

93) declaration form on the value added tax (form 300.00) according to appendix 93 to this order;

94) rules of creation of tax statements (declaration) on the value added tax (form 300.00) according to appendix 94 to this order;

95) declaration form on indirect taxes on the imported goods (form 320.00) according to appendix 95 to this order;

96) rules of creation of tax statements (declaration) on indirect taxes on the imported goods (form 320.00) according to appendix 96 to this order;

97) rules of creation of tax statements (declaration) for payers of the single land tax (form 920.00) according to appendix 97 to this order;

98) form of the register of lease agreements (use) (form 871.00) according to appendix 98 to this order;

99) rules of creation of the register of lease agreements (use) (form 871.00) according to appendix 99 to this order;

100) declaration form on the corporate income tax (form 100.00) according to appendix 100 to this order;

101) rules of creation of tax statements (declaration) on the corporate income tax (form 100.00) according to appendix 101 to this order;

102) declaration form on the corporate income tax (form 110.00) according to appendix 102 to this order;

103) rules of creation of tax statements (declaration) on the corporate income tax (form 110.00) according to appendix 103 to this order;

104) declaration form on the individual income tax (form 220.00) according to appendix 104-1 to this order;

105) rules of creation of tax statements (declaration) on the individual income tax (form 220.00) according to appendix 105-1 to this order;

106) declaration form on the individual income tax and property (form 230.00) according to appendix 106 to this order;

107) rules of creation of tax statements (declaration) on the individual income tax and property (form 230.00) according to appendix 107 to this order;

108) declaration form on the individual income tax (form 240.00) according to appendix 108 to this order;

109) rules of creation of tax statements (declaration) on the individual income tax (form 240.00) according to appendix 109 to this order;

110) declaration form on the value added tax (form 300.00) according to appendix 110 to this order;

111) rules of creation of tax statements (declaration) on the value added tax (form 300.00) according to appendix 111 to this order;

112) declaration form on indirect taxes on the imported goods (form 320.00) according to appendix 112 to this order;

113) rules of creation of tax statements (declaration) on indirect taxes on the imported goods (form 320.00) according to appendix 113 to this order;

114) form of the declaration (calculation) of execution of the tax liability in natural form (form 531.00) according to appendix 114 to this order;

115) rules of creation of tax statements of the declaration (calculation) about execution of the tax liability in natural form (form 531.00) according to appendix 115 to this order;

116) declaration form on payment for issues to the environment (form 870.00) according to appendix 116 to this order;

117) rules of creation of tax statements (declaration) on payment for issues to the environment (form 870.00) according to appendix 117 to this order;

118) form of the simplified declaration for subjects of small business (form 910.00) according to appendix 118 to this order;

119) rules of creation of tax statements (the simplified declaration) for subjects of small business (form 910.00) according to appendix 119 to this order;

120) form of calculation of cost of the patent (form 911.00) according to appendix 120 to this order;

121) rules of creation of tax statements (calculation) of cost of the patent (form 911.00) according to appendix 121 to this order;

122) declaration form for payers of the single land tax (form 920.00) according to appendix 122 to this order;

123) rules of creation of tax statements (declaration) for payers of the single land tax (form 920.00) according to appendix 123 to this order;

124) declaration form on the individual income tax and the social tax (form 200.00) according to appendix 124 to this order;

125) rules of creation of tax statements (declaration) on the individual income tax and the social tax (form 200.00) according to appendix 125 to this order;

126) rules of creation of tax statements (declaration) on the individual income tax and the social tax (form 200.00) according to appendix 126 to this order;

127) declaration form on the individual income tax and property (form 230.00) according to appendix 127 to this order;

128) rules of creation of tax statements (declaration) on the individual income tax and property (form 230.00) according to appendix 128 to this order;

129) declaration form on the individual income tax (form 240.00) according to appendix 129 to this order;

130) rules of creation of tax statements (declaration) on the individual income tax (form 240.00) according to appendix 130 to this order;

131) declaration form on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 131 to this order;

132) 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 132 to this order;

133) form of calculation of the current tax payments on vehicles (form 701.00) according to appendix 133 to this order;

134) rules of creation of tax statements (calculation) of the current tax payments on vehicles (form 701.00) according to appendix 134 to this order;

135) form of calculation of the current payments for the land tax and the property tax (form 701.01) according to appendix 135 to this order;

136) 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 136 to this order;

137) form of the simplified declaration for subjects of small business (form 910.00) according to appendix 137 to this order;

138) rules of creation of tax statements (the simplified declaration) for subjects of small business (form 910.00) according to appendix 138 to this order;

139) form of calculation of cost of the patent (form 911.00) according to appendix 139 to this order;

140) rules of creation of tax statements (calculation) of cost of the patent (form 911.00) according to appendix 140 to this order.

2. Ceased to be valid according to the Order of the Minister of Finance of the Republic of Kazakhstan of 04.02.2021 No. 76

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.), in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication and extends to the relations arising since January 1, 2015, except for subitems 26), 27), 28) and 29) of Item 1 of this order which extend to the relations arising from January 1, 2015 to June 30, 2015 and subitems 93), 94), 95) and 96) of Item 1 of this order which extend to the relations arising since July 1, 2015.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

The declaration on the corporate income tax

Form 100.00

See 100.00. (88Kb In original language)

     100.01.

     100.02. (40Kb In original language)

      100.03.

     100.04. (27Kb In original language)

      100.05. (57Kb In original language)

      100.06. (45Kb In original language)

     100.07. (68Kb In original language)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

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

(form 100.00)

1. General provisions

1. These rules of creation of tax statements (declaration) on the corporate income tax (form 100.00) (further - Rules) are developed according to the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for creation of form of tax statements (declaration) on the corporate income tax (further - the declaration) intended for calculation of the corporate income tax (further - KPN). The declaration is constituted by the legal resident persons, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization, except for:

public institutions;

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

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

1-1. These rules extend to obligations on submission of tax statements for 2015.

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

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

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

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

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

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

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

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

10. In case of creation of the declaration:

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

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

11. The declaration according to Item 3 of article 61 of the Tax Code is signed by the taxpayer or his representative and certified by seal of the taxpayer or his representative having in the cases established by the legislation of the Republic of Kazakhstan seal with the name.

12. In case of submission of the declaration:

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

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 state revenues.

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

2. Creation of the declaration (form 100.00)

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

1) the BIN - business identification taxpayer number;

2) 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);

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 in line the name of legal person trustee according to constituent documents is specified;

4) 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;

5) 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;

6) category of the taxpayer:

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

7) currency code:

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

8) the provided appendices:

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

9) 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;

10) 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;

11) 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.

15. In the Section "Gross annual income":

1) in line 100.00.001 the income amount from realization determined according to article 86 of the Tax Code and also the income amount of the insurance, reinsurance organization determined according to article 89-1 of the Tax Code is specified;

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

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

in line 100.00.003 I the income amount from decrease in the sizes of provisions (reserves) determined according to Item 1 of article 90 of the Tax Code is specified;

4) 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;

5) 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;

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

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

8) 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).

16. In the Section "Deductions":

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

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

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

in line 100.00.009 III cost is specified:

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

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

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

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

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 deductions is specified.

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;

2) in line 100.00.010 the total amount of expenses on penalty (to penalties, penalty fee), attributable to deductions according to Item 6 of article 100 of the Tax Code is specified;

3) 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;

4) 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 of article 100 of the Tax Code is specified;

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

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

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

8) 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;

9) 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.

10) 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;

11) 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;

12) 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;

the expenses attributable to deductions according to article 105-1 of the Tax Code, except for the subitem 4) Item 1 of this Article;

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;

13) 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 which keep separate account according to the income exempted from the taxation and the income taxable, in lines with 100.00.009 on 100.00.020 it is specified:

in case of application of pro rata method of reference of expenses on deductions - expense amount in general on non-profit organization;

in case of application of separate method of reference of expenses on deductions - expense amount according to the income, taxable in generally established procedure.

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 pro rata 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.

17. 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.

18. 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.

19. 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 224 of the Tax Code is specified. 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.

6) 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.

20. 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 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 (100.00.038 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 100.00.039 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 38 of these rules with which the Republic of Kazakhstan signs the international treaty is specified.

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 + 100.00.039 I + 100.00.039 II.

21. 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.

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

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

2) date of submission of the declaration.

Date of submission of the declaration to body of state revenues is specified.

3) code of body of state revenues.

The code of body of state revenues in place of registration of the taxpayer is specified.

4) 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 body of state revenues which adopted the declaration;

5) 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.

6) the entering document number.

The registration number of the declaration assigned by body of state revenues 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 form 100.01 - Expenses of the taxpayers who are not payers of the VAT on the realized goods, the performed works rendered to services

23. 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.

24. In the Section "Expenses":

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

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

3) in the column C the country code of residence of the nonresident - the partner according to Item 39 of these rules is specified;

4) 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 graph From residence country code;

5) 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;

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

7) 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.

4. Creation of form 100.02 - Deductions on the fixed assets

25. This form is intended for determination of deductions on the fixed assets according to Articles 116 - 122 Tax codes, and also for determination of the loss on disposal of the fixed assets of 1 group postponed for subsequent tax periods according to Item 1 of article 137 of the Tax Code.

26. In the Section "Deductions on the fixed assets:

1) 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;

2) 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;

3) 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;

4) 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;

5) 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;

6) 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;

7) 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;

8) 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;

9) 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;

10) in line 100.02.010 the total amount of the subsequent expenses attributable to deductions according to Item 2 of Article is specified

122 The tax code, except for expenses on imputed incomes of workers. 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;

11) 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);

12) 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.

5. Creation of form 100.03 - Management and all-administrative expenses of the nonresident

27. 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).

28. In the Section "Additional information":

1) 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;

2) 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.

29. In the Section "Expenses":

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

2) in the column B the corresponding indicators are determined;

3) 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.

4) 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.

5) 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.

6) 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;

7) 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.

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

30. 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.

31. In the Section "Indicators":

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

2) in the column B the code of type of the international treaty according to Item 40 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;

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

4) in the column D the country code with which the international treaty, according to Item 39 of these rules is signed is specified;

5) 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.

7. 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

32. 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.

33. In the Section "Indicators":

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

2) in the column B the country code according to Item 39 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;

3) 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;

4) in the column D the income type code according to the subitem 1) of the Item 37 of these rules received by the resident taxpayer from foreign sources, which is not connected with permanent organization is specified;

5) in column E the income acquisition currency code according to Item 38 of these rules is specified;

6) 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;

7) 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;

8) 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;

9) 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;

10) 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;

11) 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.

8. 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

34. 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.

35. In the Section "Indicators":

1) 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;

2) 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;

3) 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;

4) 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);

5) 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;

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

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

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

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

10) 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;

11) 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;

12) 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;

13) 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);

14) 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;

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

16) 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;

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

18) 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;

19) 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;

20) 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);

21) 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;

22) 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;

23) 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);

24) 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%);

25) 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.

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

36. 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.

10. Codes of income types, currencies, countries, international agreements

37. 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.

38. 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);

39. 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.

40. 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 Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

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

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 (39Kb In original language)

Appendix 4

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

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

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

Appendix 5

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

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 body of state revenues;

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 state revenues.

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 body of state revenues is specified.

3) code of body of state revenues.

The code of body of state revenues 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 body of state revenues 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 body of state revenues 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;

2) in line 101.02.001 I the amount of KPN estimated for the previous tax period according to Item 1 of article 139 of the Tax Code is specified;

3) in line 101.02.001 II the amount of KPN estimated for the previous tax period according to article 199 of the Tax Code on net income is specified.

17. In the Section "Calculation of the Amount of Advance Payments for KPN according to Item 6 of Article 141 of the Tax Code":

1) in line 101.02.002 the amount of advance payments on KPN which is subject to payment for the period after delivery of the declaration and determined in the amount of three fourth from 101.02.001 amounts of KPN specified in line for the previous tax period is specified (3/4 * 101.02.001);

2) the line 101.02.003 is filled with the taxpayer who in the previous tax period applied special tax regime according to Articles 448 - 452 Tax codes and, at the same time:

applies such mode in accounting tax period;

when filling this calculation noted cell "And" lines 6.

In this line it is specified the three fourth the amount of reduction of advance payments according to article 451 of the Tax Code which is determined in the following procedure:

if the taxpayer in the previous tax period performed activities only within SNR according to Articles 448 – 452 Tax codes - in the amount of 70 percent from the amount of KPN estimated for the previous tax period according to Item 1 of article 139 of the Tax Code ((101.02.001 I x 3/4)x of 70%);

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

3) in line 101.02.004 the amount of monthly advance payment on KPN which is subject to payment for 2, the 3 and 4 quarters of accounting tax period is specified.

If the cell is noted "And" 6, the line 101.02.004 is determined taking into account line 101.02.003 ((101.02.001 I – 101.02.003 + 101.02.001 II) / 9).

If the cell "And" lines 6 is noted, the line 100.00.004 is determined as one ninth lines 100.00.002 (100.02.002/9);

18. In the Section "Calculation of the Amount of Advance Payments for KPN according to Item 7 of Article 141 of the Tax Code":

1) in line 101.02.005 the amount of KPN which presumably will be received following the results of accounting tax period in case of its calculation according to Item 1 of article 139 of the Tax Code is specified;

2) in line 101.02.006 the amount of KPN which presumably will be received following the results of accounting tax period in case of its calculation according to article 199 of the Tax Code is specified;

3) in line 101.02.007 the amount of advance payments on KPN which is subject to payment after delivery of the declaration, estimated as three fourth from the expected amount KPN for accounting tax period ((101.02.005 + 101.02.006) x (3/4)) is specified;

4) the line 101.02.008 is filled with the taxpayer who is performing activities within special tax regime according to Articles 448 – 452 Tax codes and noted cell "And" lines 6.

In this line the amount of reduction of advance payments on KPN which is determined in the following procedure is 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 ((101.02.005 x 70%) * 3/4);

if the taxpayer performs activities within special tax regime according to Articles 448 – 452 Tax codes and activities which taxation is performed in generally established procedure - in the amount of three fourth from the amount determined in the amount of 70 percent of the amount of KPN which presumably will be estimated following the results of accounting 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 101.02.009 the amount of monthly advance payment on KPN which is subject to payment for 2, the 3 and 4 quarters of accounting tax period is specified.

If the cell "And" lines 6, is noted the line 101.02.009 is determined taking into account line 101.02.008 ((101.02.007 – 101.02.008)/9).

If the cell "And" lines 6 is noted, the line 101.02.009 is determined as one ninth lines 101.02.007 (101.02.007/9).

19. According to Item 8 of article 141 of the Tax Code the taxpayer has the right to provide during accounting tax period additional calculation after delivery of the declaration proceeding from expected income amount for accounting tax period for months of accounting tax period on which there did not come payment due dates of advance payments on KPN, with indication of adjustment amount in line 101.02.004 or in line 100.02.009 of calculation after delivery of the declaration.

The amounts of the advance payments on KPN which are subject to payment for the period after delivery of the declaration taking into account the adjustments specified in additional calculations after delivery of the declaration cannot have negative value.

20. 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 after delivery of the declaration in body of state revenues is specified;

3) code of body of state revenues.

The code of body of state revenues 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 body of state revenues which accepted calculation after delivery of the declaration;

5) date of acceptance of calculation.

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

6) the entering document number.

The registration number of calculation after delivery of the declaration assigned by body of state revenues 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.

Appendix 6

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

Calculation for the corporate income tax withheld at payment source from the income of resident

Form 101.03

See Calculation for the corporate income tax withheld at payment source from the income of resident (34Kb In original language)

Appendix 7

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

Rules of creation of tax statements (calculation) for the corporate income tax withheld at payment source from the income of resident (form 101.03)

1. General provisions

1. These rules of creation of tax statements (calculation) for the corporate income tax withheld at payment source from the income of resident (form 101.03) (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 (calculation) for the corporate income tax (further - calculation) intended for reflection by the tax agent of the income assessed at source of payment, calculation and timely payment of the corporate income tax withheld at payment source in case of payment of the income to the residents specified in article 143 of the Tax Code calculation is constituted by the tax agent according to article 144 of the Tax Code.

2. When filling calculation 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 (column) of calculation.

6. In case of calculation creation:

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

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

7. Calculation is signed by the tax agent and certified by seal of the tax agent according to Item 3 of article 61 of the Tax Code.

8. In case of calculation representation:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the tax agent with mark of body of state revenues;

2) by mail the registered mail with the notification on paper - the tax agent 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 state revenues.

2. Calculation creation (form 101.03)

9. In the Section "General Information about the Tax Agent" the tax agent specifies the following data:

1) the BIN - business identification taxpayer number;

2) tax period for which tax statements are submitted - reporting quarter of tax period for which calculation is represented (it is specified in the Arab figures);

3) name of the tax agent.

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

4) calculation type.

The corresponding cells are noted taking into account reference of calculation 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 representation of type of the calculation provided by the subitem 4) of Item 3 of article 63 of the Tax Code;

6) currency code.

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

7) residence sign:

the cell And is noted by the tax agent who is resident of the Republic of Kazakhstan;

the cell In is noted by the tax agent who is nonresident of the Republic of Kazakhstan;

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

It is filled if calculation is constituted by the tax nonresident agent of the Republic of Kazakhstan, at the same time:

in term And - 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 in the country of residence of the nonresident is specified.

10. In the Section "Calculation":

1) lines 101.03.001 I, 101.03.001 II, 101.03.001 III are intended for reflection of the amount of the income assessed at source of payment, paid by the tax agent for every month of tax period. The line 101.03.001 IV is intended for reflection of total sum of the income paid for tax period assessed at source of the payment determined as the amount of lines 101.03.001 I, 101.03.001 II and 101.03.001 III;

2) lines 101.03.002 I, 101.03.002 II and 101.03.002 III are intended for reflection of the amount of the corporate income tax withheld at the source of payment and which is subject to payment in the budget for every month of tax period. The line 101.03.002 IV is intended for reflection of the total sum of tax for tax period determined as the amount of lines 101.03.002 I, 101.03.002 II and 101.03.002 III.

11. In the Section "Responsibility of the Tax Agent":

1) in the field "F.I.O. The 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 representation of calculation in body of state revenues is specified;

3) code of body of state revenues.

The code of body of state revenues in the location of the tax agent 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 body of state revenues which accepted calculation;

5) date of acceptance of calculation.

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

6) the entering document number.

The registration number of calculation assigned by body of state revenues 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.

Appendix 8

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

Calculation for the corporate income tax withheld at payment source from the income of the nonresident

Form 101.04

See the Form 101.04 (0.10Mb In original language)

     101.04

Appendix 9

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

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)

1. General provisions

1. These 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) (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 the tax statements (calculation) for the corporate income tax (further - calculation) intended for calculation of the amount of the corporate income tax withheld at payment source from the income of the nonresident and also for reflection of the amounts of the income exempted from the taxation according to provisions of the international treaty, and the amounts placed on conditional bank deposit. Calculation is constituted by the tax agent according to the Tax code.

2. Calculation consists of the calculation (form 101.04) and appendices to it (101.04), intended for detailed reflection of information

about calculation of the tax liability.

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

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

5. Appendix to calculation is constituted without fail when filling the lines in calculation requiring disclosure of the corresponding indicators.

6. Appendix to calculation is not constituted in the absence of the data which are subject to reflection in it.

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

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

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

10. In case of calculation creation:

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

2) on the electronic medium - it is filled according to the Tax code.

11. Calculation is signed by the tax agent and certified by seal of the tax agent according to the Tax code.

12. In case of calculation representation:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the tax agent with mark of body of state revenues;

2) by mail the registered mail with the notification on paper

the carrier - the tax agent receives the notification of post or other organization of communication;

3) in electronic form - the tax agent receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of state revenues.

13. In the Section "General Information about the Tax Agent" of appendix to calculation the relevant data reflected in the Section "General Information about the Tax Agent" of this calculation are specified.

2. Calculation creation (101.04)

14. In the Section "General Information about the Tax Agent" the tax agent specifies the following data:

1) the IIN/bin - individual identification number (business and identification number) of the taxpayer;

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

3) name of the tax agent.

The surname, name, middle name (is entered in case of its availability) physical person or the name of the legal entity according to constituent documents;

4) calculation type.

The corresponding cells are noted taking into account reference of calculation to the types of tax statements specified in the Tax code;

5) number and date of the notification.

Lines are filled in case of representation of type of calculation, the provided Tax code;

15. In the Section "Settlement Indicators":

1) lines 101.04.001 I, 101.04.001 II and 101.04.001 III are intended for reflection of the amount of the income added and paid to the nonresident for every month of tax period and are filled based on data of appendix to calculation. The line 101.04.001 IV is intended for reflection of the total sum of the income for tax period specified in this subitem, determined as the amount of lines 101.04.001 I, 101.04.001 II and 101.04.001 III;

2) lines 101.04.002 I, 101.04.002 II and 101.04.002 III are intended for the reflection of the income tax amount which is subject to budget contribution according to the Tax code for every month of tax period and are filled based on data of appendix to calculation. The line 101.04.002 IV is intended for reflection of the total sum of tax for tax period determined as the amount of lines 101.04.002 I, 101.04.002 II and 101.04.002 III;

3) the line 101.04.003 is intended for reflection of the amount of the income added, but unpaid to nonresidents, carried by the tax agent on deductions. Term 101.04.003 it is filled based on data of appendix to calculation.

Date of reference on deductions of the added, but not paid income of nonresidents, is recognized on December 31 accounting calendar year. The line 101.04.003 is filled in calculation for the 4th quarter of accounting calendar year;

4) the line 101.04.004 is intended for reflection of the income tax amount with added, but the unpaid income of the nonresidents carried by the tax agent on deductions, reflected in line 101.04.003, subject to budget contribution according to the Tax code. Line 101.04.004 are filled based on data of appendix to calculation;

5) lines 101.04.005 I, 101.04.005 II and 101.04.005 III are intended for the reflection of the income tax amount listed on conditional bank deposit according to the Tax code for every month of tax period and are filled based on data of appendix to calculation. The line 101.04.005 IV is intended for reflection of the total sum of the income tax for tax period determined as the amount of lines 101.04.005 I, 101.04.005 II and 101.04.005 III.

16. In the Section "Responsibility of the Tax Agent":

1) in the field "F.I.O. The 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.

Are specified date of representation of calculation in body of state revenues;

3) code of body of state revenues.

The code of body of state revenues 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 body of state revenues which accepted calculation;

5) date of acceptance of calculation.

Date of representation of calculation according to the Tax code is specified;

6) the entering document number.

The registration number of calculation assigned by body of state revenues 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.

17. Appendix to calculation (101.04):

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

2) in the column B month of quarter in which payment of the income to the nonresident is made is specified.

In case of reflection of the amounts added, but the unpaid income carried on deductions, the column B of calculation for the 4th quarter is not filled in;

3) in the column C full name of foreign legal person receiver of the income is specified (further - the nonresident);

4) in the column D the country code of residence of the nonresident is specified.

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" 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" (further - the decision);

5) in column E number of tax registration of the nonresident in the country of residence is specified;

6) in column F the code of income type of 19 these rules received by the nonresident from sources in the Republic of Kazakhstan according to the Tax code is specified;

7) in column G number and date of the contract (agreement) signed between the nonresident and the tax agent according to whom there is income, except for the income in type of dividends is specified;

8) in column H the amount of the added and paid income according to which there are obligations on tax withholding, including exempted from tax withholding according to the international treaty is specified.

When making foreign currency transactions in this column the amount of the added and paid income converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified;

9) in the column I the income tax rate at payment source established by the international treaty or the Tax code is specified;

10) in column J the income tax amount from the added and paid income which is subject to budget contribution according to the Tax code is specified.

When making transactions (payment of the income) in foreign currency, in this column the income tax amount at payment source converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of payment of advance payment, on the date of charge of the income is specified.

Column H - J are filled on the added and paid amounts of the income to nonresidents;

11) in column K the amount added, but unpaid is specified to nonresidents during tax period of the income carried by the tax agent on deductions.

When making foreign currency transactions in this column the amount of the unpaid income of the nonresidents carried by the tax agent on deductions, converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange the last day of tax period, the established Tax code for which the income of the nonresident is carried on deductions is specified;

12) in the column L the income tax rate at payment source established by the international treaty or Article is specified

194 Tax code;

13) in the column M the income tax amount from the income of the nonresidents, added, but unpaid during accounting tax period, carried by the tax agent on deductions which is subject to budget contribution according to article 195 of the Tax Code is specified.

When making foreign currency transactions, in this column the income tax amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of reference on deductions of the income of the nonresident is specified.

Column K - M are filled on added, but not to paid amounts of the income to nonresidents in case of their reference on deductions and are filled in calculation for the 4th quarter of accounting calendar year;

14) in column N the amount of the added (paid) income exempted from tax withholding according to the international treaty is specified. At the same time the income exempted from tax withholding also is understood as the amounts to which reduced tax rates according to provisions of international treaties are applied. When making transactions (payment of the income) in foreign currency, in this column the income amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified;

15) in column O the code of type of the international treaty according to these rules which was applied to the income specified in column N is specified;

16) in column P the name of the international treaty specified in the graph Oh, in case of reflection in the column O of code 22 is specified;

17) in column Q the country code with which the international treaty is signed is specified. Column Q is filled in according to the subitem 4) of Item 18 of these rules;

18) in column R the digital currency code of placement of the income tax on conditional bank deposit according to the appendix 23 "Classification of currencies" approved by the decision is specified;

19) in column S the income tax amount, the Tax code placed on conditional bank deposit according to Article 216, in placement currency is specified. In case of placement of the income tax in national currency this column is not filled in;

20) in column T the income tax amount, the Tax code placed on conditional bank deposit according to Article 216, in national currency is specified.

When making transactions (placement of tax) in foreign currency, in this column the income tax amount converted into national currency of the Republic of Kazakhstan at the market rate of currency exchange for date of transfer of tax on conditional bank deposit is specified.

Column N - T are filled if the taxpayer applies provisions of the ratified interstate or intergovernmental agreement.

Total sums of the column H of appendix for the corresponding month of reporting quarter are transferred to the corresponding lines 101.04.001 I, 101.04.001 II and 101.04.001 III;

column J - in the corresponding lines 101.04.002 I, 101.04.002 II and 101.04.002 III;

column T - in the corresponding lines 101.04.005 I, 101.04.005 II and 101.03.005 III.

Total sums of column K in total expression on all Appendix to calculation are transferred to line 101.04.003, the column M at line 101.04.004.

3. Codes of income types

18. When filling calculation it is necessary to use the following coding of income types.

Codes of income types 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;

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 - The Item is added with subitem 16-1 according to the Law of the Republic of Kazakhstan of 21.07.11 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;

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.

4. Codes of types of international treaties (agreements)

19. When filling calculation 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 10

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

The declaration on the corporate income tax

Form 110.00

Appendix 11

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

Rules of creation of tax statements (declaration) on the corporate income tax (form 110.00)

1. General provisions

1. These rules of creation of tax statements (declaration) on the corporate income tax (form 110.00) (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), the Law of the Republic of Kazakhstan of December 10, 2008 "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" (further - the Law on introduction) 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. The declaration is constituted by the subsoil users performing activities according to the contract for subsurface use or the contract on the Section of products (further - the contract for subsurface use) in whom the tax regime is set according to Item 1 of article 308-1 of the Tax Code.

Creation of the declaration is performed by the subsoil users specified in Item 1 of article 308-1 of the Tax Code taking into account features of the tax regime set in contracts for subsurface use and regulations of the tax legislation existing for date of the conclusion of such contract. The references to regulations of the Tax code below-specified in these rules are given:

- according to the Tax code of June 12, 2001 No. 209-II, or relevant provisions of the applicable tax legislation or contracts for subsurface use for the purpose of calculation of the corporate income tax on contractual activities;

- according to the Tax code of December 10, 2008 No. 99-IV for the purpose of calculation of the corporate income tax on extra contractual activities.

1-1. These rules extend to obligations on submission of tax statements from January 1, 2015 to December 31, 2016.

2. The declaration consists of the declaration (form 110.00) and appendices to it (forms with 110.01 on 110.08), intended for detailed reflection of information on calculation of the tax liability.

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

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

5. Appendices to the declaration are constituted without fail when filling lines in the declaration.

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

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

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

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

10. In case of creation of the declaration:

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

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

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

12. In case of submission of the declaration:

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

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 state revenues.

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

14. In the Declaration (form 110.00) all income and expenses of accounting tax period received and suffered in general on activities of the subsoil user are reflected. At the same time lines 110.00.001 - 110.00.058 income and expenses of the declaration 110.00 are determined as the amount of similar lines of appendices of form 110.01 and 110.02.

Calculation of the tax liability for the corporate income tax in general is determined by activities of the subsoil user as the amount of the corporate income tax estimated on extra contractual activities and for each contract for subsurface use.

The amount of the corporate income tax is determined by each contract for subsurface use according to the procedure, determined in form 110.01.

The amount of the corporate income tax is determined by extra contractual activities by the subsoil user according to the procedure, determined in form 110.02.

2. Creation of the declaration (form 110.00)

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

1) the BIN - business identification taxpayer number;

2) tax period for which tax statements are submitted - accounting tax period for which the declaration is submitted (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 in line the name of legal person trustee according to constituent documents is specified;

4) 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;

5) 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;

6) category of the taxpayer.

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

7) currency code.

The currency code according to Item 62 of these rules is specified;

8) the provided appendices:

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

9) 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;

10) 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 63 of these rules is specified;

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

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

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

16. In the Section "Gross annual income":

1) in line 110.00.001 the income from sales of goods (works, services) determined as the amount of lines 110.01.001 and 110.01.005 and 110.02.001 (110.01.001 + 110.01.005 + 110.02.001) is specified;

2) in line 110.00.002 the income from increase in value determined as the amount of lines 110.01.002 is specified. and 110.02.002 (110.01.002 + 110.02.002);

3) in line 110.00.003 the income on derivative financial instruments, including swap is specified, taking into account the losses postponed from the previous tax periods the amount reflected in line 110.02.003 is transferred;

4) in line 110.00.004 the income from write-off of obligations determined as the amount of lines 110.01.03 and 110.02.004 (110.01.003 + 110.02.004) is specified;

5) in line 110.00.005 the income according to doubtful obligations determined as the amount of lines 110.01.004 and 110.02.005 (110.01.004 + 110.02.005) is specified;

6) in line 110.00.006 the income from right to claim concession determined as the amount of lines 110.01.006 and 110.02.006 (110.01.006 + 110.02.006) is specified;

7) in line 110.00.007 the income gained for consent to limit or stop business activity, included in gross annual income according to the Tax code is specified, the amount reflected in line 110.01.007 is transferred;

8) in line 110.00.008 the income from disposal of the fixed assets determined according to article 92 of the Tax Code, determined as the amount of lines 110.01.008 and 110.02.007 (110.01.008 + 110.02.007) is specified;

9) in line 110.00.009 it is specified income gained in case of income distribution from common ownership, the amount reflected in line 110.01.010 is transferred;

10) in line 110.00.010 the 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 is specified, the amount reflected in line 110.01.009 is transferred;

11) in line 110.00.011 the penalties awarded or recognized by the debtor, penalty fee and other types of sanctions, except unreasonably withheld penalties returned from the budget are specified if these amounts were not carried on the deductions included in the gross annual income determined as the amount of lines 110.01.011 and 110.02.008 (110.01.011 + 110.02.008) earlier;

12) in line 110.00.012 the received compensation on earlier made deductions are specified, the amount reflected in line 110.01.012 is transferred;

13) in line 110.00.013 dividends, remuneration on the deposit, the debt security, the bill of exchange, the Islamic rent certificate, prizes, determined as the amount of lines 110.01.014, 110.01.016 and 110.01.018 and 110.02.009 (110.01.014 + 110.01.016 + 110.01.018 + 110.02.009) are specified

14) in line 110.00.014 the income in type gratuitously of the received property, the performed works, the provided services is specified, the amount reflected in line 110.01.013 is transferred;

15) in line 110.00.015 the excess of the amount of positive exchange difference over the amount of negative exchange difference determined according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, determined as the amount of lines 110.01.017 and 110.02.010 (110.01.017 + 110.02.010) is specified;

16) in line 110.00.016 income gained during tax period in case of net income allocation and the authorized capital of legal resident person directed to increase with preserving share of participation of each founder, participant is specified, the amount reflected in line 110.01.015 is transferred;

17) in line 110.00.017 income gained in case of operation of the objects of the social sphere used when implementing activities for the organization of public catering of workers, preschool education and training, social protection and social security of children aged is specified and the disabled people included in gross annual income the amount reflected in line 110.01.020 is transferred;

18) in line 110.00.018 the income on the investment deposit placed in Islamic bank is specified the amount reflected in line 110.02.011 is transferred;

19) in line 110.00.019 the income which is subject to obtaining (received) by the taxpayer in the form of royalty is specified, the amount reflected in line 110.01.019 is transferred;

20) in line 110.00.020 the income from expense adjustment is specified geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users, the amount reflected in line 110.01.021 is transferred;

21) in line 110.00.021 other income of the taxpayer included in gross annual income according to the Tax code, determined as the amount of lines 110.01.022 and 110.02.012 (110.01.022 + 110.02.012) is specified;

22) in line 110.00.022 the total amount of gross annual income determined by addition of lines 110.01.023 and 110.02.013 is specified (110.01.023 + 110.02.013);

23) in line 110.00.023 the total amount of adjustment of gross annual income determined as the amount of lines 110.01.024 and 110.02.014 (110.01.024 + 110.02.014) is specified;

24) in line 110.00.024 the positive or negative difference formed upon transition to other evaluation method of inventory stocks is specified, the amount reflected in line 110.02.015 is transferred;

25) in line 110.00.025 the gross annual income taking into account adjustments determined as the amount of lines 110.01.025 and 110.02.016 (110.01.025 + 110.02.016) is specified;

17. In the Section "Deductions":

1) in line 110.00.026 the cost of the realized (used) goods acquired and gratuitously the got job, services, attributable to deductions, determined as the amount of lines 110.01.026 and 110.02.017 (110.01.026 + 110.02.017) is specified;

2) in line 110.00.027 the total amount of penalties, penalty fee, penalties, attributable to deductions, determined as the amount of lines 110.01.036 and 110.02.018 (110.01.036 + 110.02.018) is specified;

3) in line 110.00.028 the value added tax which in connection with application of pro rata method is not subject to reference in offsetting and belongs on deductions is specified, the amount reflected in line 110.02.019 is transferred;

4) in line 110.00.029 excess of tax amount is specified value added, carried in offsetting, over the amount of the accrued tax on value added, developed for January 1, 2009 and attributable to deductions according to Item 13 of article 100 of the Tax Code, the amount reflected in line 110.02.020 is transferred;

5) in line 110.00.030 the expense amount of the taxpayer on the added social contributions to the State Social Insurance Fund, attributable to deductions is specified, the amount reflected in line 110.02.021 is transferred;

6) in line 110.00.031 the total amount of remunerations attributable to deductions determined as the amount of lines 110.01.027 and 110.02.022 (110.01.027 + 110.02.022) is specified;

7) in line 110.00.032 the amounts of compensations in case of official journeys are specified, attributable to deduction, the amount reflected in line 110.02.023 is transferred;

8) in line 110.00.033 the paid doubtful obligations attributable to the deduction determined as the amount of lines 110.01.028 and 110.02.024 (110.01.028 + 110.02.024) are specified;

9) in line 110.00.034 the doubtful requirements attributable to deduction determined as the amount of lines 110.01.029 and 110.02.025 (110.01.029 + 110.02.025) are specified;

10) in line 110.00.035 the amount of contributions to fund of mitigation of consequences of development of the fields attributable to deductions is specified the amount reflected in line 110.01.030 is transferred;

11) in line 110.00.036 the total amount of expenses on social payments which is subject to reference on deductions is specified, the amount reflected in line 110.01.032 is transferred;

12) in line 110.00.037 expense amounts are specified geological studying and preparatory work for production of natural resources and other deductions of subsoil users, the amount reflected in line 110.01.033 is transferred;

13) in line 110.00.038 expenses on the research and scientific and technical works attributable to deduction are specified, the amount reflected in line 110.01.031 is transferred;

14) in line 110.00.039 the insurance premiums which are subject to payment or paid by the insurer according to insurance contracts, except for insurance premiums under agreements of accumulative insurance attributable to deduction according to Item 1 of article 109 of the Tax Code are specified, the amount reflected in line 110.02.026 is transferred;

15) in line 110.00.040 the excess of the amount of negative exchange difference over the amount of positive exchange difference attributable to deduction determined as the amount of lines 110.01.034 and 110.02.027 (110.01.034 + 110.02.027) is specified;

16) in line 110.00.041 taxes and other obligatory payments in the budget, attributable to deduction, determined as the amount of lines 110.01.035 and 110.02.028 (110.01.035 + 110.02.028) are specified;

17) in line 110.00.042 deductions on the fixed assets, determined as the amount of lines 110.01.037 and 110.02.029 (110.01.037 + 110.02.029) are specified.

18) in line 110.00.043 deductions on investment tax preferences according to Articles 123 - 125 Tax codes, and also article 15 of the Law on introduction are specified, the amount reflected in line 110.02.030 is transferred;

19) in line 110.00.044 the other expenses attributable to deduction according to the Tax code are specified, the amount reflected in line 110.02.031 is transferred;

20) in line 110.00.045 the amount which is subject to reference on deductions is specified. It is determined as the amount of lines 110.01.038 and 110.02.032 (110.01.038 + 110.02.032);

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

1) in line 110.00.046 the total amount of adjustments of the income and deductions made according to Articles 131, 132 Tax codes is specified. It is determined as difference of lines 110.00.046 I and 110.00.046 II (110.00.046 I - 110.00.046 II):

2) in line 110.00.046 I the adjustment amount of the income, made according to Articles 131, 132 Tax codes is specified, value of line 110.02.033 I is transferred;

3) in line 110.00.046 II the adjustment amount of deductions, made according to Articles 131, 132 Tax codes is specified, value of line 110.02.033 II is transferred;

19. In the Section "Adjustment of the Income and Deductions according to the Law on Transfer Pricing":

1) in line 110.00.047 the adjustment amount of the income, the Republic of Kazakhstan made according to the Law of July 5, 2008 "About transfer pricing" is specified (further - the Law on transfer pricing), it is determined as the amount of lines 110.01.039 and 110.02.034 (110.01.039 + 110.02.034);

2) in line 110.00.048 the adjustment amount of deductions, made according to the Law on transfer pricing is specified, it is determined as the amount of lines 110.01.040 and 110.02.035 (110.01.040 + 110.02.035).

20. In the Section "Calculation of the Taxable Income":

1) in line 110.00.049 the taxable income (loss) is specified. It is determined as the amount of lines (110.01.041 + 110.02.036)

2) in line 110.00.050 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan determined as the amount of lines 110.01.042 and 110.02.037 (110.01.042 + 110.02.037) is specified;

3) in line 110.00.051 the income amount, to subject release from the taxation according to international treaties according to the Tax code determined as the amount of lines 110.01.043 and 110.02.038 (110.01.043 + 110.02.038) is specified;

4) in line 110.00.052 the amount of the taxable income (loss) taking into account features of the international taxation is specified. It is determined as the amount of lines 110.01.044 and 110.02.039 (110.01.044 + 110.02.039);

5) in line 110.00.053 the loss from reference on deductions of the depreciation charges on the fixed assets for the first time put into operation which is not subject to transfer is specified the amount reflected in line 110.01.045 is transferred.

6) in line 110.00.054 the loss which is subject to transfer is specified. It is determined as the amount of lines 110.01.046 and 110.02.040 (110.01.046 + 110.02.040);

7) in line 110.00.055 the amount of reduction of the taxable income is specified. It is determined as the amount of lines 110.01.048 and 110.02.041 (110.01.048 + 110.02.041);

8) in line 110.00.056 the losses postponed from the previous tax periods according to the Tax code, determined as the amount of lines 110.01.049 and 110.02.043 (110.01.049 + 110.02.043) are specified;

9) in line 110.00.057 the taxable income taking into account adjustment and the postponed losses is specified. It is determined as the amount of lines 110.01.050 and 110.02.044 (110.01.050 + 110.02.044).

21. In the Section "Calculation of the Tax Liability":

1) in line 110.00.058 the total sum of the estimated corporate income tax is specified. It is determined as the amount of lines 110.01.056 and 110.02.054 (110.01.056 + 110.02.054).

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

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

2) date of submission of the declaration.

Date of submission of the declaration to body of state revenues is specified;

3) code of body of state revenues.

The code of body of state revenues in the location of the taxpayer is specified;

4) 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 body of state revenues which adopted the declaration;

5) 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;

6) the entering document number.

The registration number of the declaration assigned by body of state revenues 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 form 110.01 - About the taxation objects and (or) objects connected with the taxation for calculation of the corporate income tax under the contract for subsurface use on the Section of products

23. In the Section "Gross annual income":

1) in line 110.01.001 the total amount of cost of the realized minerals and goods (works, services) by the taxpayer during accounting tax period is specified.

2) in line 110.01.002 the total of income from increase in value in case of realization of buildings, constructions, structures, and also the assets which are not subject to depreciation including securities is specified;

3) in line 110.01.003 the amount of income gained as a result of write-off of obligations of the taxpayer by creditors is specified. In this line the obligations which were not demanded by creditors at the time of approval of the liquidation balance sheet in case of liquidation of the taxpayer are also reflected;

4) in line 110.01.004 the total amount of the accounts payable recognized by the taxpayer doubtful is specified;

5) in line 110.01.005 the total sum of the income from leasing of property which is earlier used for implementation of contractual activities is specified;

6) in line 110.01.006 the amount of the income gained and which is subject to obtaining by the taxpayer from concession of the requirement of debt is specified;

7) in line 110.01.007 the amount of the income gained and which is subject to obtaining by the taxpayer for consent to limit or stop business activity is specified;

8) in line 110.01.008 the income amount from excess of cost of the disposed fixed assets over cost balance of subgroup is specified, the amount reflected in line 110.06.006 is transferred;

9) in line 110.01.009 the income amount 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 is specified;

10) in line 110.01.010 the amount of income gained in case of income distribution from common ownership is specified;

11) in line 110.01.011 the amount of the penalties awarded by court or recognized by the debtor, penalty fee and other types of sanctions, except returned from the budget of the penalties which are unreasonably withheld earlier is specified if this amount was not carried on deductions earlier;

12) in line 110.01.012 the total amount of income gained in the form of compensations on earlier made deductions is specified;

13) in line 110.01.013 the total cost gratuitously of the received property (works, services) the taxpayer during accounting tax period is specified;

Property value, received in the form of the humanitarian assistance, in case of emergency situations of natural and technogenic nature and used for designated purpose, and also fixed asset cost, received on a grant basis by the republican state company from state body or the republican state company based on the decision of the Government of the Republic of Kazakhstan, are subject to exception of gross annual income in the lines 110.01.024 E and 110.01.024 F if specified it is provided by tax regime of the taxpayer subsoil user;

14) in line 110.01.014 the total sum of the dividends received by the taxpayer is specified;

15) in line 110.01.015 income gained during tax period in case of net income allocation and the authorized capital of legal resident person directed to increase with preserving share of participation of each founder, participant is specified;

16) in line 110.01.016 the total sum of the income on remunerations is specified;

17) in line 110.01.017 the total amount of positive exchange difference or excess of positive exchange difference over negative exchange difference is specified;

18) in line 110.01.018 the total amount of prizes of subjects is specified to obtaining (received) by the taxpayer;

19) in line 110.01.019 the income which is subject to obtaining (received) by the taxpayer in the form of royalty is specified;

20) in line 110.01.020 the amount of excess of the income over the expenses received in case of operation of objects of the social sphere is specified;

21) in line 110.01.021 the amount of the income from expense adjustment on geological studying, investigation and preparatory work for production of natural resources, and also other expenses of subsoil users reflected in line 110.05.013, if on this line negative value is specified;

22) in line 110.01.022 the total amount of other income which is subject to obtaining (received) by the taxpayer and not reflected in lines with 110.01.001 according to 110.01.021 Declaration is specified;

23) in line 110.01.023 the total amount of gross annual income determined by addition of the amounts of lines with 110.01.001 on 110.01.022 is specified

(the amount with 110.01.001 + on 110.01.022);

24. In the Section "Adjustment of Gross Annual Income":

in line 110.01.024 the total amount of adjustment of gross annual income according to provisions of the applicable tax legislation which is determined by the amount of lines with 110.01.024A on 110.01.024L is specified (the amount with 110.01.024A + on 110.01.024L);

in line 110.01.025 the amount of gross annual income taking into account adjustment determined as difference of lines 110.01.023 and 110.01.024 (110.01.023 - 110.01.024) is specified.

25. In the Section "Deductions":

1) the amount reflected in line 110.04.012 is transferred to line 110.01.026;

2) in line 110.01.027 the amount of remunerations which is subject to reference on deduction is specified;

3) in line 110.01.028 the total amount of the paid obligations which are earlier recognized by the income, subject to reference on deductions is specified;

4) in line 110.01.029 the amount of doubtful requirements, subject to reference on deductions is specified;

5) in line 110.01.030 the amount of contributions to fund of mitigation of consequences of development of the fields attributable to deductions is specified;

6) in line 110.01.031 the expense amount is specified research and project, prospecting and developmental or scientific and technical works depending on the tax legislation existing for signature date (conclusions) of the contract for subsurface use, subject to reference on deductions;

7) in line 110.01.032 the total amount of expenses on social payments which is subject to reference on deductions is specified;

8) in line 110.01.033 the amount determined by the amount of lines 110.05.015 C, 110.05.019 and 110.05.020 is transferred (110.05.015C + 110.05.019 + 110.05.020);

9) in line 110.01.034 the amount of negative exchange difference or excess of negative exchange difference over the positive exchange difference which is subject to reference on deductions is specified. Taxpayers whose tax regime does not provide accounting of exchange difference for the purpose of the taxation do not fill this line;

10) in line 110.01.035 the amount of the taxes paid to the budget in limits accrued according to the tax regime provided by the Contract for subsurface use is specified;

11) in line 110.01.036 it is specified the amounts of penalties, the penalty fee, penalties which is subject to reference on deductions;

12) in line 110.01.037 the total amount of the depreciation charges, repair expenses and other deductions on the fixed assets determined by addition of the amounts of lines with 110.01.037A on 110.01.037I is specified

(the amount with 110.01.037A + on 110.01.037I);

13) the amount reflected in lines 110.06.004F and 110.06.008S is transferred to line 110.01.037A (110.06.004F + 110.06.008C);

14) the amount reflected in line 110.06.005F is transferred to line 110.01.037B;

15) the amount reflected in line 110.07.001B is transferred to line 110.01.037C;

16) the amount reflected in lines 110.06.004J and 110.06.005H is transferred to line 110.01.037D (110.06.004J + 110.06.005H);

17) the amount reflected in lines 110.06.004I and 110.06.005G is transferred to line 110.01.037E;

18) in line 110.01.037F the fixed asset cost attributable to deductions on investment tax preferences is specified;

19) the amounts reflected in lines 110.06.004G and 110.06.007I are transferred to line 110.01.037G (110.06.004G + 110.06.007I);

20) the amount reflected in line 110.06.008D is transferred to line 110.01.037H;

21) the amount reflected in line 110.06.009C is transferred to line 110.01.037I;

22) in line 110.01.038 the amount which is subject to reference on deductions is specified. The amount reflected in line 110.01.038B is transferred to this line. If this line is not filled with the taxpayer, the amount reflected in line 110.01.038A is transferred;

23) in line 110.01.038A the total amount of deductions determined by addition of the amounts of lines with 110.01.026 on 110.01.037 is specified (the amount with 110.01.026 + on 110.01.037);

24) the line 110.01.038B is filled with the residents having permanent organizations outside the Republic of Kazakhstan. The amount is determined by this line as difference of the amounts of lines 110.01.038A and 110.03.002 (110.01.038A + 110.03.002).

26. In the Section "Adjustment of the income and deductions according to the Law on transfer pricing:

1) in line 110.01.039 the adjustment amount of the income, made according to the Law on transfer pricing is specified;

2) in line 110.01.040 the adjustment amount of deductions, made according to the Law on transfer pricing is specified.

27. In the Section "Calculation of the Taxable Income":

1) in line 110.01.041 the amount of the taxable income (loss) determined as difference of the amount of lines 110.01.025, 110.01.038 and 110.01.040 plus 110.01.039 (110.01.025 - 110.01.038 + 110.01.039 - 110.01.040) is specified;

2) the amount reflected in line 110.08.001 is transferred to line 110.01.042;

3) in line 110.01.043 the amount of the taxable income (loss) which is subject to release from the taxation according to international treaties, determined by addition of lines 110.01.043A and 110.01.043B is specified (110.01.043A + 110.01.043B);

4) in line 110.01.043A the amount of the taxable income which is subject to release from the taxation according to the international treaty on avoidance of double taxation is specified;

5) in line 110.01.043B the amount of the taxable income which is subject to release from the taxation according to other international treaties is specified;

6) in line 110.01.044 the total sum of the taxable income (loss) determined as difference of the amount of lines 110.01.041, 110.01.042 and 110.01.043 (110.01.041 + 110.01.042 - 110.01.043) is specified;

7) in line 110.01.045 the amount of the loss received by the taxpayer according to Item 2 of article 110 of the Tax Code, which is not subject to transfer according to part three of Item 1 of article 124 of the Tax Code in case of receipt of loss in line 110.01.044 is specified. At the same time, if the amount on line 110.01.037C is more or is equal to the amount of line 110.01.041, that in line 110.01.045 the amount specified in line 110.01.041 is reflected. If the amount on line 110.01.037C less amount on line 110.01.041, is transferred to line 110.01.045 the amount of line 110.01.037C;

8) in line 110.01.046 the amount of the loss which is subject to transfer certain as the amount of the loss received by results of the accounting tax period reduced by the amount of the loss which is not subject to transfer and put with the amount of the loss received in case of realization of the buildings, constructions and structures used in business activity is specified;

9) in line 110.01.047 the limiting percent from the taxable income in case of its adjustment is specified expense amount on lines 110.01.048A, 110.01.048B, 110.01.048C, 110.01.048D (%).

According to article 122 of the Tax Code in this line it is necessary to specify 2% or 3% depending on the tax legislation existing for signature date (conclusions) of the contract for subsurface use;

10) in line 110.01.048 the total amount of expenses (income), excludable (included) of (in) taxable the income (-) according to article 122 of the Tax Code (the amount from 110.01.048A to 110.01.048D) within the amount 110.01.044 x 110.01.047 is specified and (the amount from 110.01.048E to 110.01.048F) - 110.01.048G);

11) in line 110.01.048A the expense amount, the objects of the social sphere which are actually suffered on content, according to the subitem 1) of Item 1 of article 122 of the Tax Code is specified;

12) in line 110.01.048B the amount of the donated property is specified to non-profit organizations, the taxpayer during tax period;

13) at line 110.01.048C the amount of the given sponsor's help by the taxpayer during tax period is specified;

14) in line 110.01.048D the amount of the address public assistance provided to physical persons according to the legislation of the Republic of Kazakhstan, determined according to the subitem 3) of Item 1 of article 122 of the Tax Code is specified;

15) the line 110.01.048E is filled with the taxpayers using work of disabled people. In this line the amount of the made expenses, according to Item 2 of article 122 of the Tax Code is specified;

16) in line 110.01.048F the amount of remuneration received on financial leasing of fixed assets according to Item 3 of article 122 of the Tax Code is specified;

17) in line 110.01.048G the amount of the depreciation charges which are earlier referred on deductions according to Item 2 of article 110 of the Tax Code, in case of realization of the fixed assets before the expiration of the three-year period of operation according to Item 5 of article 122 of the Tax Code. In this line the cost of processing equipment carried on deductions in case of realization of the specified equipment before the expiration of the three-year period of operation is also reflected.

If the actual amount of expenses reflected in lines with 110.01.048A on 110.01.048D constitutes the amount, smaller than three percent from the taxable income (110.01.044), then the actual amount of the made expenses is subject to exception of the taxable income. If the amount constitutes the amount, big than three percent from the taxable income, the amount determined in the amount of three (two) percent of the taxable income is subject to exception;

18) in line 110.01.049 the loss amount postponed from the previous tax periods is specified;

19) in line 110.01.050 the taxable income taking into account adjustment and the postponed losses determined as difference of lines 110.01.044, 110.01.048 and 110.01.049 is specified. If the amount specified in line 110.01.046 is more than difference of the last two lines, then the size of this line will be negative.

28. In the Section "Calculation of the Tax Liability":

1) in line 110.01.051 the rate of the corporate income tax is specified;

2) in line 110.01.052 the tax amount paid outside the Republic of Kazakhstan, estimated from the income 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 is specified;

3) in line 110.01.053 the amount of the corporate income tax taking into account offsetting of the foreign tax for accounting tax period is specified.

It is determined as difference of the work of lines 110.01.050 and 110.01.051 and line 110.01.052 (110.01.050x110.01.051 - 110.01.052)

4) in line 110.01.054 the net income of legal nonresident person from activities in the Republic of Kazakhstan through permanent organization is specified;

5) in line 110.01.055 the amount of the corporate income tax is specified net income:

in line 110.01.055 I the amount of the corporate income tax on net income estimated at the rate of 15% of line 110.01.054 is specified;

in line 110.01.055 II the amount of the corporate income tax is specified the net income estimated at the rate provided by the international treaty from line 110.01.054. 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 110.01.055 III is filled if the line 110.01.055 II is filled. In this line the country code according to Item 57 of these rules with which the Republic of Kazakhstan signs the specified international treaty is specified;

the line 110.01.055 IV is filled if the line 110.01.055 II is filled. In this line the name of the specified international treaty is specified;

6) in line 110.01.056 the total sum of the estimated corporate income tax is specified. It is determined as (110.01.053 + 110.01.055 I or 110.01.055II).

4. Creation of form 110.02 - About the taxation objects and (or) objects connected with the taxation for calculation of the corporate income tax on extra contractual activities

29. This form is intended for reflection by the subsoil user of information on the taxation objects and (or) objects connected with the taxation for calculation of the corporate income tax on extra contractual activities, taking into account provisions of article 310 of the Tax Code.

30. In the Section "Gross annual income":

1) in line 110.02.001 the income from realization according to article 86 of the Tax Code is specified;

2) in line 110.02.002 the income from increase in value according to article 87 of the Tax Code is specified;

3) in line 110.02.003 the income on derivative financial instruments, including swap, taking into account the losses postponed from the previous tax periods is specified;

4) in line 110.02.004 the income from write-off of obligations according to article 88 of the Tax Code is specified;

5) in line 110.02.005 the income according to doubtful obligations according to article 89 of the Tax Code is specified;

6) in line 110.02.006 the income from right to claim concession according to article 91 of the Tax Code is specified;

7) in line 110.02.007 the income from disposal of the fixed assets determined according to article 92 of the Tax Code is specified;

8) in line 110.02.008 the penalties awarded or recognized by the debtor, penalty fee and other types of sanctions, except unreasonably withheld penalties returned from the budget are specified if these amounts were not carried on the deductions included in gross annual income according to the subitem 14) of Item 1 of article 85 of the Tax Code earlier;

9) in line 110.02.009 the dividends included in gross annual income according to the subitem 17) of Item 1 of article 85 of the Tax Code, the total amount of remunerations on the deposit, the debt security, the bill of exchange, the Islamic rent certificate, prizes included in gross annual income according to subitems 18) and 20) of Item 1 of article 85 of the Tax Code are specified;

10) in line 110.02.010 the excess of the amount of positive exchange difference over the amount of negative exchange difference determined according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, included in gross annual income according to the subitem 19) of Item 1 of article 85 of the Tax Code is specified;

11) in line 110.02.011 the income on the investment deposit placed in Islamic bank determined according to subitem 22-1) of Item 1 of article 85 of the Tax Code is specified;

12) in line 110.02.012 other income of the taxpayer included in gross annual income according to the Tax code is specified;

13) in line 110.02.013 the total amount of gross annual income determined as the amount of lines with 110.02.001 on 110.02.012 is specified;

14) in line 110.02.014 the total amount of adjustment of gross annual income according to article 99 of the Tax Code or article 3-1 of the Law on introduction is specified;

15) in line 110.02.015 the positive or negative difference formed upon transition to other evaluation method of inventory stocks is specified;

16) in line 110.02.016 the gross annual income taking into account adjustments determined as difference of lines 110.02.013 and 110.02 is specified. 014, increased by line 110.02.015 (if value of this line positive) or reduced by line 110.02.015 (if value of this line negative) (110.02.013 - 110.02.014 + or - 110.02.015).

31. In the Section "Deductions":

1) in line 110.02.017 the 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 and determined as 110.02.017 I minus 110.02.017 II plus 110.02.017 III plus 110.02.017 IV plus 110.02.017 V minus 110.02.017 VI minus 110.02.017 VII minus 110.02.017 VIII minus 110.02.017 IX (110.02.017 I - 110.02.017 II + 110.02.017 III + 110.02.017 IV + 110.02.017 V - 110.02.017 VI - 110.02.017 VII - 110.02.017 VIII - 110.02.017 IX) is specified;

in line 110.02.017 I cost of goods, raw materials, materials (including purchased semifinished products and components, designs and details, fuel, spare parts, etc.) (further - TMZ) is specified the beginning of tax period. In the initial Declaration the specified line is filled according to the data determined by the balance sheet for the beginning of tax period. At the taxpayer submitting the initial Declaration, TMZ for the beginning of tax period can be absent;

the line 110.02.017 II is filled according to data of the balance sheet for the end of tax period. At the same time in this line the cost of the goods considered in TMZ remaining balance on the end of the year and which are en route is not reflected (for example, sales of goods in condition FAS port), the income from which realization is acknowledged for the purpose of the taxation in tax period. In the liquidating Declaration represented by the taxpayer during tax period, the line 110.02.017 II is filled based on accounting data for the end of the corresponding tax period;

in line 110.02.017 III cost of the works acquired, including gratuitously received by the taxpayer during tax period of TMZ, performed and the rendered services by third parties, individual entrepreneurs, private notaries, lawyers is specified. The data provided in the specified line shall not include the expenses attributable to deductions in the lines with 110.02.018 according to 110.02.031 Declaration. It is determined as the amount of lines with 110.02.017 III And on 110.02.017 III H (the amount with 110.02.017 III And + on 110.02.017 III H):

in line 110.02.017 III A cost acquired, gratuitously received during accounting tax period by the taxpayer of TMZ is specified;

in line 110.02.017 III B the cost of financial services is specified;

in line 110.02.017 III C the cost of promotion services is specified;

in line 110.02.017 III D the cost of consulting services is specified; in line 110.02.017 III E the cost of marketing services is specified;

in line 110.02.017 III F the cost of design services is specified;

in line 110.02.017 III G the cost of engineering services is specified;

in line 110.02.017 III H expenses on acquisition of other works and services are specified;

in line 110.02.017 IV expenses on imputed incomes of workers and other payments to physical persons, attributable to deduction according to article 110 of the Tax Code, except for expenses on imputed incomes of workers are specified:

the sizes of the daily allowance established by the subitem 4) of Item 3 of article 155 of the Tax Code reflected on line 110.02.023 and representing excess;

the fixed assets included in original cost, subjects to preferences;

recognized by the subsequent expenses according to Item 3 of article 122 of the Tax Code;

the assets included in original cost which are not subject to depreciation according to article 87 of the Tax Code;

in line 110.02.017 V the cost of works and services, cost of TMZ recognized by deferred expenses in the previous tax periods and attributable to deductions in accounting tax period is specified;

in line 110.02.017 VI the actual cost of works and services, cost of TMZ recognized by the subsequent expenses which tax accounting is made according to article 122 of the Tax Code is specified;

in line 110.02.017 VII the actual cost of works and services, cost of TMZ included in original cost of the fixed assets, subjects to the preferences and assets which are not subject to depreciation is specified;

in line 110.02.017 VIII the cost of works and services, cost of TMZ not attributable to deductions based on article 115 of the Tax Code, except for is specified to the cost reflected on line 110.02.017 VI;

in line 110.02.017 IX it is specified the costs of works and services, cost of TMZ recognized by deferred expenses and which are subject to reference on deductions in subsequent tax periods;

2) in line 110.02.018 the total amount of penalties, penalty fee, penalties, attributable to deductions according to Item 6 of article 100 of the Tax Code is specified;

3) in line 110.02.019 the value added tax which in connection with application of pro rata method is not subject to reference in offsetting and belongs on deductions according to part two of Item 12 of article 100 of the Tax Code is specified;

4) in line 110.02.020 excess of tax amount is specified value added, carried in offsetting, over the amount of the accrued tax on value added, developed for January 1, 2009 and attributable to deductions according to Item 13 of article 100 of the Tax Code;

5) in line 110.02.021 the expense amount of the taxpayer on the added social contributions to the State Social Insurance Fund, attributable to deductions according to Item 14-1 of article 100 of the Tax Code is specified;

6) in line 110.02.022 the total amount of remunerations attributable to deductions according to article 103 of the Tax Code, article 14 of the Law on introduction is specified;

7) in line 110.02.023 the amounts of compensations in case of official journeys are specified, attributable to deduction according to article 101 of the Tax Code;

8) in line 110.02.024 the paid doubtful obligations attributable to deduction according to article 104 of the Tax Code, including the amount of the paid obligations which are earlier recognized by the income according to article 88 of the Tax Code, attributable to deduction according to part two of article 104 of the Tax Code are specified;

9) in line 110.02.025 the doubtful requirements attributable to deduction according to article 105 of the Tax Code are specified;

10) in line 110.02.026 the insurance premiums which are subject to payment or paid by the insurer according to insurance contracts, except for insurance premiums under agreements of accumulative insurance attributable to deduction according to Item 1 of article 109 of the Tax Code are specified;

11) in line 110.02.027 the excess of the amount of negative exchange difference over the amount of positive exchange difference attributable to deduction according to article 113 of the Tax Code is specified;

12) in line 110.02.028 taxes and other obligatory payments in the budget, attributable to deduction according to article 114 of the Tax Code are specified;

13) in line 110.02.029 the deductions on the fixed assets made according to Articles 116 - 122 Tax codes are specified.

in line 110.02.029 I deductions on the fixed assets put into operation to and (or) after January 1, 2009 within the investment project under contracts with the provision of exemption of the corporate income tax concluded till January 1, 2009 according to the Law of the Republic of Kazakhstan of January 8, 2003 "About investments" (further - the Law on investments) which tax accounting is performed according to Item 10 of Article 117 and Item 2-1 of article 120 of the Tax Code are for information only specified;

14) in line 110.02.030 deductions on investment tax preferences according to Articles 123 - 125 Tax codes, and also article 15 of the Law on introduction are specified;

15) in line 110.02.031 the other expenses attributable to deduction according to the Tax code are specified.

join in line 110.02.031, including the expenses incurred within contracts for production and (or) investigation of popular minerals, underground waters, therapeutic muds, and also construction and (or) operation of the underground constructions which are not connected with investigation and (or) production, attributable to deductions according to Articles 107, 111 and 112 Tax codes.

This line includes also line 110.02.031 I in which management and all-administrative expenses of the nonresident are specified;

16) in line 110.02.032 the amount which is subject to reference on deductions is specified;

in line 110.02.032 I the total amount of expenses attributable to deduction is specified. It is determined as the amount of lines with 110.02.017 on 110.02.031 (the amount with 110.02.017 + on 110.02.031);

in line 110.02.032 II the expense amount of non-profit organization, attributable to deduction according to article 134 of the Tax Code, which represents at the same time the Declaration on the corporate income tax in form 130.00 is specified. The line 130.00.029 is transferred to this line;

in line 110.02.032 III the expense amount which is subject to reference on deductions by the residents having permanent organization(s) outside the Republic of Kazakhstan is specified.

32. In the Section "Adjustment of the Income and Deductions":

1) in line 110.02.033 the total amount of adjustments of the income and deductions made according to Articles 131, 132 Tax codes is specified. It is determined as difference of lines 110.02.033 I and 110.02.033 II (110.02.033 I - 110.02.033 II);

in line 110.02.033 I the adjustment amount of the income, made according to Articles 131, 132 Tax codes is specified;

in line 110.02.033 II the adjustment amount of deductions, made according to Articles 131, 132 Tax codes is specified.

33. In the Section "Adjustment of the income and deductions according to the Law on transfer pricing:

1) in line 110.02.034 the adjustment amount of the income, made according to the Law on transfer pricing is specified;

2) in line 110.02.035 the adjustment amount of deductions, made according to the Law on transfer pricing is specified.

34. In the Section "Calculation of the Taxable Income":

1) in line 110.02.036 the taxable income (loss) is specified. It is determined as the difference of lines 110.02.016, 110.02.032 and 110.02.035 increased by lines 110.02.033 and 110.02.034 (110.02.016 - 110.02.032 + 110.02.033 + 110.02.034 - 110.02.035);

2) in line 110.02.037 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. The line 110.02.037 has help character. This line includes also line 110.02.037 I:

in line 110.02.037 I the income gained in the country with the preferential taxation, determined according to article 224 of the Tax Code is specified.

Value of line 110.02.037 I joins in calculation of the taxable income;

3) in line 110.02.038 the income amount is specified, to subject release from the taxation according to

international treaties according to Item 5 of Article 2, to Articles 212, 213 Tax codes;

4) in line 110.02.039 the amount of the taxable income (loss) taking into account features of the international taxation is specified. It is determined as the amount of lines 110.02.036 and 110.02.037 I minus line 110.02.038 (110.02.036 + 110.02.037 I - 110.02.038);

5) in line 110.02.040 the loss which is subject to transfer according to Item 1 of article 137 of the Tax Code is specified;

6) in line 110.02.041 the amount of reduction of the taxable income according to article 133 of the Tax Code or article 3-2 of the Law on introduction is specified. It is determined as the amount of lines 110.02.041 A and 110.02.041 B (110.02.041 A + 110.02.041 B);

in line 110.02.041A expenses to which the taxpayer has the right to reduce the taxable income according to Item 1 of article 133 of the Tax Code are specified.

in line 110.02.041B the income to which the taxpayer has the right to reduce the taxable income according to Item 2 of article 133 of the Tax Code or Item 3-2 of the Law on introduction are specified;

7) in line 110.02.042 the taxable income taking into account the reduction made according to article 133 of the Tax Code, and also Item 3-2 of the Law on introduction is specified. It is determined as difference of lines 110.02.039 and 110.02.041. If the line 110.02.041 more line 110.02.039, in line 110.02.042 is specified zero (110.02.039 - 110.02.041);

8) in line 110.02.043 the losses postponed from the previous tax periods according to Item 1 of article 137 of the Tax Code and article 15-1 of the Law on introduction are specified;

9) in line 110.02.044 the taxable income taking into account the postponed losses is specified. It is filled if positive value is reflected in line 110.02.042. It is determined as difference of lines 110.02.042 and 110.02.043. If the line 110.02.043 more line 110.02.042, in line 110.02.044 is specified zero (110.02.042 - 110.02.043).

35. In the Section "Calculation of the Tax Liability":

1) in line 110.02.045 the rate of the corporate income tax according to article 4 of the Law on introduction or according to Item 2 of article 147 of the Tax Code, as a percentage is specified;

2) in line 110.02.046 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;

3) in line 110.02.047 the amount of the corporate income tax taking into account offsetting of the foreign tax is specified. It is determined as difference of the work of lines 110.02.044 and 110.02.045 and line 110.02.046 (110.02.044 x 110.02.045 - 110.02. 046);

4) in line 110.02.048 the amount of the corporate income tax withheld in tax period at payment source from the income in prize type, reducing the amount of the corporate income tax which is subject to payment in the budget according to Item 2 of article 139 of the Tax Code is specified;

5) in line 110.02.049 I the amount of the corporate income tax withheld at payment source from the income in the form of remuneration in the previous tax periods and postponed according to Item 3 of article 139 of the Tax Code is specified;

in line 110.02.049 II the amount of the corporate income tax withheld in tax period at payment source from the income in remuneration type, reducing the amount of the corporate income tax which is subject to payment in the budget according to Item 2 of article 139 of the Tax Code is specified;

6) in line 110.02.050 the amount of the corporate income tax withheld at payment source according to article 200 of the Tax Code is specified;

7) in line 110.02.051 the amount of the estimated corporate income tax for tax period determined as difference of lines 110.02.051 I and 110.02.051 II and 110.02.051 III and 110.02.051 IV and 110.02.051 V (110.02.051 I - 110.02.051 II - 110.02.051 III - 110.02.051 IV - 110.02.051 V) is specified;

in line 110.02.051 I the amount of the estimated corporate income tax for tax period according to article 139 of the Tax Code is specified. It is determined as difference of lines 110.02.047, 110.02. 048, 110.02.049 of I, 110.02.049 II, 110.02.050. If the received difference is less than zero, then in line 110.02.051 I zero is specified (110.02.047 - 110.02.048 - 110.02.049 I - 110.02.049 II - 110.02.050);

in line 110.02.051 II the amount of reduction of the estimated corporate income tax for tax period according to article 451 of the Tax Code is specified. It is filled with the taxpayers performing activities within the special tax regime provided by Articles 448 - 452 Tax codes. It is determined as 70 percent from line 110.02.051 I (110.02.051 I x 70%);

in line 110.02.051 III the amount of reduction of the corporate income tax in connection with application of standard tax benefits according to the contract signed with authorized body on investments is specified;

in line 110.02.051 IV the amount to which the taxpayer has the right to reduce the estimated corporate income tax based on the contract signed with authorized state body on investments till January 1, 2009 according to the Law on investments is specified;

in line 110.02.051 V the amount reduction of the corporate income tax according to article 151 of the Tax Code determined as 100% of line 110.02.051 I (110.02.051 I x 100%) is specified;

8) in line 110.02.052 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 110.02.044 and 110.02.051 (110.02.044 - 110.02.051);

9) in line 110.02.053 the amount of the corporate income tax is specified net income:

in line 110.02.053 I the amount of the corporate income tax on net income estimated according to Item 1 of article 199 of the Tax Code at the rate of 15 percent, determined as 15% of line 110.02.052 (110.02.052 x 15%) is specified;

in line 110.02.053 II the amount of the corporate income tax is specified the net income estimated according to article 212 of the Tax Code at the rate provided by the international treaty. 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 110.02.053 III is filled if the line 110.02.053 II is filled. In this line the country code according to Item 57 of these rules with which the Republic of Kazakhstan signs the specified international treaty is specified;

the line 110.02.053 IV is filled if the line 110.02.053 II is filled. In this line the name of the specified international treaty is specified;

in line 110.02.054 the total sum of the estimated corporate income tax is specified. It is determined as (110.02.051 + 110.02.053 I or 110.02.053II).

5. Creation of form 110.03-Managerial and all-administrative expenses

36. This form is intended for determination of the amount of the management and all-administrative expenses attributable to deductions, according to the applied tax regime and provisions of the contract for subsurface use, and is filled with the nonresident who is performing activities in the Republic of Kazakhstan through permanent organization, having the right to application of 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).

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

1) the applied method of reference of the specified expenses on deductions according to articles 196 or 197 of the Tax Code;

2) the applied method of calculation of settlement indicator in case of application of method of pro rata distribution according to article 196 of the Tax Code;

3) the Country code with which the international treaty is signed. The country code according to Item 305 of these rules with which the Republic of Kazakhstan signs the applied international treaty is specified;

4) tax period of the nonresident taxpayer in the country of residence (start date and the end of the specified tax period is celebrated);

5) PKNPN - correction coefficient of tax period of the taxpayer in the country of residence (the size of correction coefficient in case of its application is noted);

6) to PKNPP - correction coefficient of tax period in the Republic of Kazakhstan from activities through permanent organization (the size of correction coefficient in case of its application is noted).

In case of not application of correction coefficient (coefficients), corresponding (corresponding) cell (cells) it is not filled (are filled).

The correction coefficient is applied when using method of pro rata distribution for the purpose of comparison of indicators of the taxpayer from activities in the Republic of Kazakhstan and from its activities in general in case of discrepancy of tax periods in the Republic of Kazakhstan and the country of residence of the taxpayer.

38. PKNPN is entered for the purpose of reduction into compliance of duration of tax periods of the taxpayer in the country of residence and in the Republic of Kazakhstan for calculation of the amount of the management and all-administrative expenses of the nonresident attributable to deductions in the Republic of Kazakhstan according to provisions of article 196 of the Tax Code. PKNPN is determined as ratio of number of the months of the corresponding tax period of the taxpayer in the country of residence entering framework of base tax period to total quantity of months of tax period of the taxpayer in the country of residence. The accounting tax period in the Republic of Kazakhstan is accepted to base tax period.

Example 1.

The taxpayer applies method of pro rata distribution in case of calculation of the amount of the management and all-administrative expenses attributable to deductions in the Republic of Kazakhstan. The settlement indicator is estimated on the first method.

The tax period of the taxpayer in the country of residence consists of 15 months from September 1, 2000 to December 31, 2001. The tax period of the taxpayer in the Republic of Kazakhstan consisting of 12 months since January 1 on is accepted to base tax period

December 31, 2001. Framework of base tax period (January, 2001 - December, 2001) joins tax period of the taxpayer in the country of residence from January to December, 2001, in this case PKNPN constitutes 12/15.

39. PKNPPU is entered for the purpose of reduction into compliance of terms of the beginning end of tax periods of the taxpayer in the Republic of Kazakhstan and the country of residence at the equal duration of the specified tax periods for calculation of settlement indicator according to provisions of article 196 of the Tax Code. PKNPPU is determined as ratio of number of the months of the corresponding tax period in the Republic of Kazakhstan entering framework of base tax period to total quantity of months of tax period of the taxpayer in the Republic of Kazakhstan.

The tax period of the taxpayer in the country of residence is accepted to base tax period.

Example 2.

The taxpayer applies method of pro rata distribution in case of calculation of the amount of the management and all-administrative expenses attributable to deductions in the Republic of Kazakhstan. The settlement indicator is estimated on the first method.

The tax period in the country of residence of the taxpayer consists of 12 months from September 1, 2000 to August 31, 2001. The tax period in the Republic of Kazakhstan consists of 12 months from January 1 to December 31, 2001.

The tax period of the taxpayer in the country of residence is accepted to base tax period.

Framework of base tax period (September, 2000, 2001) joins two tax periods in the Republic of Kazakhstan: September-December, 2000 and January-August, 2001, respectively, PKNPPU1 - 4/12; PKNPPU2 - 8/12.

40. In the Section "Expenses":

1) the line 110.03.001 is intended for reflection of the amount of management and all-administrative expenses of the nonresident;

2) the line 110.03.002 is intended for reflection of the settlement indicator used in case of application of method of pro rata distribution;

3) the line 110.03.003 is intended for reflection of the amount of the management and all-administrative expenses of the nonresident incurred for the purpose of receipt of the income from the sources in the Republic of Kazakhstan attributable to deductions in the Republic of Kazakhstan.

In case of application of method of pro rata distribution the size of line 110.03.003A is determined as the work of indicators of lines 110.03.001A and 110.03.002A.

In case of application of method of direct (direct) reference of expenses on deductions in line 110.03.003B the amount of the management and all-administrative expenses of the nonresident which are directly suffered for the purpose of receipt of the income from sources in the Republic of Kazakhstan and documented according to article 197 of the Tax Code is specified. The expense amount specified in line 110.03.003B is determined based on conducting separate accounting of such expenses in financial accounting. At the same time accounting policy of the nonresident is applied.

The size of line 110.03.003 is transferred to line 110.04.006.

6. Creation of form 110.04 - Expenses on the realized goods (works, services)

41. This form is intended for determination of the expense amount on the realized goods, the performed works rendered to services which is subject to reference on deductions and the income amount (loss) from change of evaluation method of assets which is subject to inclusion (exception) in (from) the cumulative annual income (-and) according to the applied tax regime and provisions of the contract for subsurface use.

The taxpayer for whom purchase, production and sales of goods (works, services) is means of income acquisition shall specify the cost of inventory stocks (further - TMZ) the beginning and the end of accounting tax period.

42. In the Section "Expenses":

1) in line 110.04.001 costs of TMZ for the beginning of accounting tax period is TMZ cost for the end of the previous tax period. Data are transferred from the corresponding line 110.04.002 for the previous tax period. In the initial Declaration the specified line is filled according to the data determined by the balance sheet for the beginning of accounting tax period. At the taxpayer submitting the initial Declaration, TMZ for the beginning of accounting tax period can be absent.

2) the line 110.04.002 is filled according to data of the balance sheet for the end of accounting tax period. At the same time in this line the cost of the goods considered in remaining balance of inventory stocks on the end of the year and which are en route is not reflected (for example, sales of goods in condition FAS port), the income from which realization is acknowledged for the purpose of the taxation in accounting tax period. In the liquidating Declaration represented by the taxpayer during accounting tax period, the line 110.04.002 is filled based on accounting data for the end of the corresponding tax period.

3) in line 110.04.003 the cost of the materials acquired, gratuitously received during accounting tax period by the taxpayer (raw materials and materials, purchased semifinished products and components, designs and details, fuel, spare parts, etc.), goods, the performed works and the rendered services by third parties and (or) individual entrepreneurs for business activity of the taxpayer is specified. It is determined by addition of the amounts of lines 110.04.003A, 110.04.003B, 110.04.003C, 110.04.003D, 110.04.003E, 110.04.003F, 110.04.003H, 110.04.003I, 110.04.003K, 110.04.003L, 110.04.003M, 110.04.003N, 110.04.003O, 110.04.003P, 110.04.003Q, 110.04.003R;

4) the line 110.04.004 is intended for determination of expense amount on the compensation which is subject to reference on deductions according to the applied tax regime and provisions of the contract for subsurface use. At the same time any income of workers paid by employers in cash or natural form including the income provided by the employer in the form of the material, social benefits or other material benefit belongs to expenses on compensation. It is determined as difference of the amounts of lines 110.04.004A, 110.04.004B, 110.04.004C and 110.04.004D (110.04.004A and 110.04.004B and 110.04.004C-110.04.004D);

5) in line 110.04.004A the total amount of accrued payroll is specified to workers;

6) in line 110.04.004B the income of workers determined according to article 149 of the Tax Code, except for the salary reflected in line 110.04.004A is specified.

7) in line 110.04.004C the expenses on compensation of workers which are not reflected in lines 110.04.004A and 110.04.004B are specified. For example, payments to workers in connection with reorganization of legal person employer, reduction of the staff of workers;

8) in line 110.04.004D the amount of imputed income is specified to the workers occupied on fixed asset maintenance and the amount of the material and social benefits provided to them.

9) in line 110.04.005 the amount of all other expenses on production and sales of goods (works, services) which are not considered in line 110.04.003, determined as the amount of lines 110.04.005A, 110.04.005F and 110.04.005G is specified;

10) in line 110.04.005A the total amount of traveling expenses determined as the amount of lines with 110.04.005B on 110.04.005E is specified. In line 110.04.005B the amount of actually made expenses on journey to the place of business trip and back, including payment of expenses for reservation is reflected. In line 110.04.005C the amount of actually made expenses on employment of premises, including payment of expenses for reservation is reflected. In lines 110.04.005D and 110.04.005E the corresponding amounts of the paid daily allowance on business trips in limits and outside the Republic of Kazakhstan within the regulations established by the Government of the Republic of Kazakhstan according to the tax legislation existing at the time of the conclusion of the contract for subsurface use are reflected;

11) in line 110.04.005F the amount of actually made entertainment expenses is specified;

12) in line 110.04.005G the expense amount of future periods attributable to expenses of accounting tax period is specified.

The data provided in lines with 110.04.003 on 110.04.005, shall not repeat the data reflected in lines with 110.01.026 on 110.01.037;

13) in line 110.04.006 the amount of the management and all-administrative expenses of the nonresident taxpayer attributable to deductions according to articles 195-197 of the Tax Code is specified, and it is filled with the nonresident taxpayer who is performing activities in the Republic of Kazakhstan through permanent organization, having the right to application of provisions of the international treaty on avoidance of double taxation. This amount is transferred from line 110.03.003.

14) in line 110.04.007 the total sum of TMZ and other expenses included in expenses on the realized goods (works, services) is specified (110.04.001 - 110.04.002) and the amount of lines with 110.04.003 on 110.04.006;

15) in line 110.04.008 actual cost of TMZ, the works and services used for carrying out repair work according to article 113 of the Tax Code is specified;

16) in line 110.04.009 actual cost of TMZ, the works and services directed to construction in progress is specified;

17) in line 110.04.010 the cost of TMZ, the works and services used not for the purpose of receipt of gross annual income is specified;

18) in line 110.04.011 the expense amount of future periods is specified the end of tax period;

19) in line 110.04.012 the total amount of expenses on the realized goods (works, services) determined by subtraction of the amounts of lines 110.04.008, 110.04.009 and 110.04.010 of the amount of line 110.04.007 is specified (110.04.007 - 110.04.008 - 110.04.009 - 110.04.010);

20) in line 110.04.013A the applied evaluation method of cost of TMZ is specified the end of accounting tax period. The cell intended for reflection of assessment of cost by the LIFO method is not subject to filling;

21) in line 110.04.013B the fact of change of the used evaluation method is specified. This line is filled with the taxpayer in case of change of evaluation method of cost of TMZ by him;

22) in line 110.04.014 the amount of the gained income (loss) in case of change of evaluation method of cost of TMZ determined by subtraction of the amount of line 110.04.013D of the amount of line 110.04.013C is reflected (110.04.013D - 110.04.013C);

The size of line 110.04.012 is transferred to line 110.01.026.

The size of line 110.04.014 is transferred to line 110.01.024G.

7. Creation of form 110.05 - Expenses on geological studying, investigation and preparatory work for production of natural resources and other expenses of subsoil users

43. This form is intended for determination of expense amount, made by the subsoil user until the beginning of production after commercial detection on geological studying, investigation and preparatory work for production of natural resources, and also other expenses of the subsoil users who are subject to reference on deductions according to article 101 of the Tax Code or in compliance provisions of contracts for subsurface use.

44. In the Section "Expenses on Geological Studying, Investigation and Preparatory Work for Production of Natural Resources":

1) the line 110.05.001 is intended for reflection of expense amount on geological studying;

2) the line 110.05.002 is intended for reflection of expense amount on investigation and preparatory work for mining in the period of assessment and arrangement;

3) the line 110.05.003 is intended for reflection of the amount of total administrative expenses;

4) in line 110.05.004A the amount of the paid subscription bonus is specified;

5) in line 110.05.004B the amount of the paid bonus of commercial detection is specified;

6) the line 110.05.004C is filled with subsoil users who are payers of bonus of production according to conditions of contracts for subsurface use;

7) the line 110.05.005 is filled with subsoil users who are payers of historical costs, according to conditions of contracts for subsurface use;

8) in line 110.05.006 other expenses which are deductible according to Item 1 of article 101 of the Tax Code except selling expenses of the extracted minerals are specified;

9) in line 110.05.007 the total amount of expenses on geological studying, investigation and preparatory work for production of natural minerals and other expenses of the taxpayer determined as the amount of lines with 110.05.001 on 110.05.006 is specified;

10) in line 110.05.008 the amount of income gained by the subsoil user on the activities performed within the signed contract during geological studying, investigation and preparatory work for production of natural resources until the beginning of production after commercial detection is specified;

11) in line 110.05.008A the amount of the income from transfer of the right of subsurface use is specified;

12) in line 110.05.009 the amount of the income from line 110.05.008, which is specified the expense amount specified in line 110.05.007 does not decrease. It is determined as the amount of lines 110.05.010 and 110.05.011;

13) in line 110.05.010 the total amount of income gained by the subsoil user in case of realization of minerals is specified;

14) in line 110.05.011 the total amount of the income which is subject to exception of gross annual income is specified. It is determined as the amount of lines with 110.05.011A on 110.05.011J;

15) in line 110.05.012 the total amount of the income by which the expense amount received in line 110.05.007 decreases is specified. It is determined as difference of lines 110.05.008 and 110.05.009;

16) in line 110.05.013 the expense amount on geological studying, investigation and preparatory work for production of natural resources which is subject to reference on deductions, received as positive difference of lines 110.05.007 and 110.05.012 is specified.

If on line 110.05.013 negative value is received, the specified amount is recognized the income from expense adjustment on geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users.

45. In the Section "Expenses on Acquisition of Fixed Assets and Intangible Assets":

1) the line 110.05.014 is intended for reflection of expense amounts on acquisition of fixed assets and intangible assets. It is determined by addition of the amounts of lines 110.05.014A and 110.05.014B;

2) the line 110.05.014A is intended for reflection of expense amounts on acquisition of fixed assets;

3) the line 110.05.014B is intended for reflection of expense amounts on acquisition of intangible assets, including expenses on subsurface use acquisition of right.

46. In the Section "Expenses on Geological Studying and Preparatory Work for Production of Natural Resources, Acquisition of Fixed Assets and Intangible Assets":

1) in line 110.05.015A the expense amount is specified geological studying and preparatory work for production of natural resources, acquisition of fixed assets and intangible assets. In the first tax period of operation of the contract the amount determined in line 110.05.013, in subsequent tax periods - the amount of lines 110.05.013, 110.05.014 and 110.05.016 for the previous tax period is transferred to this line;

2) in lines 110.05.015BI the limit rate of depreciation in the amount of 25 percent is specified;

3) in lines 110.05.015BII the depreciation rate applied by the subsoil user, but not above limit rate (25%) is specified;

4) in lines 110.05.015C the amount of the depreciation charges which is subject to reference on deductions in accounting tax period, determined as the work of lines 110.05.015A and 110.05.015BII is specified;

5) in lines 110.05.016 the expense amount, postponed for the following tax period, certain as difference of lines 110.05.015A and 110.05.015C is specified;

47. The Section "Expenses on Training of the Kazakhstan Personnel and Development of the Social Sphere", is filled in with the subsoil user in accordance with the terms of the contract for subsurface use and legislation regulations.

1) in line 110.05.017 the expense amount is specified training of the Kazakhstan personnel, development of the social sphere of the regions determined within the contract for accounting tax period;

2) the line 110.05.018 is intended for reflection of the amount of the expenses on training of the Kazakhstan personnel, development of the social sphere of regions which are actually made by the subsoil user for accounting tax period;

3) in line 110.05.019 the expense amount is specified training of the Kazakhstan personnel, development of the social sphere of regions of subjects in reference on deductions. It is determined as the smallest value from lines 110.05.017 and 110.05.018;

4) in line 110.05.020 the amount of other expenses, including expenses on development of infrastructure is specified.

The size of line 110.05.013 is transferred to line 110.01.021 in case of reflection on line 110.05.013 of negative value.

The size of lines 110.05.015C, 110.05.019 and 110.05.020 is transferred to line 110.01.033.

8. Creation of form 110.06 - The depreciation charges, repair expenses and other deductions on the fixed assets

48. This form is intended for determination of the amount of the depreciation charges, repair expenses and other deductions on the fixed assets for the purpose of the taxation, and also the income from excess of cost of the disposed fixed assets (except realization of assets of I and II groups) over cost balance of subgroup according to the applied tax regime and provisions of the contract for subsurface use.

49. In the Section "Buildings, Structures":

the line 110.06.001 is intended for reflection of deductions on buildings, structures.

50. In the Section "Constructions":

the line 110.06.002 is intended for reflection of deductions on constructions.

51. In the Section "The Remained Subgroups of Fixed Assets":

the line 110.06.003 is intended for reflection of deductions on the remained subgroups of fixed assets.

52. In the Section "In total on Fixed Assets":

the line 110.06.004 is intended for reflection of total sums of deductions on fixed assets. It is determined as the amount of the corresponding lines 110.06.001, 110.06. 002, 110.06.003

53. In the Sections "Buildings, Structures", "Constructions", "The Remained Subgroups of Fixed Assets" and "In total on Fixed Assets" the cost of the acquired processing equipment which is specified in line 110.06.008 is not considered.

54. In the Section "Intangible assets":

1) in line 110.06.005A the size of cost balance of subgroup of intangible assets is specified the beginning of accounting tax period which is transferred from line 110.06.005I for the previous tax period;

2) in line 110.06.005B the amount of revaluation of non-material means of subgroup, according to the legal act for taxes and other obligatory payments in the budget and provisions of contracts for subsurface use is reflected;

3) in line 110.06.005C the cost of the intangible assets acquired, gratuitously received, and also arrived as deposits to the authorized capital during accounting tax period and used for receipt of gross annual income is reflected. The cost of intangible assets is determined according to article 106 of the Tax Code. In this column residual cost of intangible assets on which the amounts of the depreciation charges on double depreciation rate according to Item 2 of article 110 of the Tax Code are estimated is also reflected;

4) in line 110.06.005D the amount received and/or which is subject to obtaining from realization of intangible assets, transfer to financial leasing as contribution to the authorized capital, and also on insured intangible assets is specified in case of write-off, loss, spoil, destruction, loss;

5) in line 110.06.005E the size of cost balance of subgroup of intangible assets for the end of accounting tax period is determined, (110.06.005A and 110.06.005B and 110.06.005C-110.06.005D);

6) in line 110.06.005F the amount of the depreciation charges estimated for accounting tax period (110.06.005E x 110.06.005K) is specified;

7) in line 110.06.005G the cost balance of subgroup which size for the end of accounting tax period constitutes the amount smaller, than 300 monthly settlement indicators according to Item 2 of article 111 of the Tax Code or according to the applied tax regime and provisions of the contract for subsurface use is reflected;

8) in line 110.06.005H the cost balance of subgroup for the end of accounting tax period equal to the amount reflected in line 110.06.005E is reflected if for the end of accounting tax period all fixed assets of these subgroup were disposed according to Item 1 of article 111 of the Tax Code or according to the applied tax regime and provisions of the contract for subsurface use;

9) in line 110.06.005I the cost balance of subgroup for the end of accounting tax period which is determined as cost balance of subgroup for the end of accounting tax period reduced by the amount of the depreciation charges and taking into account adjustments, stipulated in Item 2 articles 108 of the Tax Code (110.06.005E - 110.06.005F - 110.06.005G - 110.06.005H) is reflected;

10) in line 110.06.005J the limit rate of depreciation as a percentage is specified;

11) in line 110.06.005K the depreciation rate applied by the taxpayer as a percentage on intangible assets, but not above limiting, specified in line 110.06.005J is specified.

55. In the Section "Other":

1) the line 110.06.006 is intended for reflection of the income from excess of cost of the disposed fixed assets over cost balance of subgroup.

2) the line 110.06.007 is intended for reflection of expense amount on repair of the leased fixed assets made by the lessee and which are not compensated by the lessor according to the lease agreement who is subject to reference on deductions according to items 4 and the 5th article 113 of the Tax Code.

3) the line 110.06.008 is intended for reflection of the amounts of cost of the acquired processing equipment used in the production purposes, within depreciation rates, established according to the legal act for taxes and other obligatory payments in the budget and provisions of contracts for subsurface use;

4) the line 110.06.009 is intended for reflection of expenses on own construction with useful life, established according to the legal act for taxes and other obligatory payments in the budget and provisions of contracts for subsurface use;

The size of lines 110.06.004F and 110.06.008S is transferred to line 110.01.037A.

The size of line 110.06.005F is transferred to line 110.01.037B.

The size of lines 110.06.004J and 110.06.005H is transferred to line 110.01.037D.

The size of lines 110.06.004I and 110.06.005G is transferred to line 110.01.037E.

The size of lines 110.06.004G and 110.06.007I is transferred to line 110.01.037G.

The size of line 110.06.006 is transferred to line 110.01.008.

The size of line 110.06.008D is transferred to line 110.01.037H.

The size of line 110.06.009C is transferred to line 110.01.037I.

9. Creation of form 110.07 - The depreciation charges on the fixed assets for the first time put into operation

56. This form is intended for determination by the taxpayer of the amount of the depreciation charges on the fixed assets for the first time put into operation in the territory of the Republic of Kazakhstan and used for receipt of gross annual income which is subject to reference on deductions according to the applied tax regime and provisions of the contract for subsurface use.

In case of reference on deductions by the taxpayer of the depreciation charges estimated according to Item 2 of article 110 of the Tax Code, this form is represented in the subsequent three tax periods for confirmation of use of the fixed assets for the purpose of receipt of gross annual income within three years.

57. In the Section "The Depreciation Charges on the Fixed Assets for the First Time Put into Operation":

the line 110.07.001 is intended for reflection of total sums on the fixed assets for the first time put into operation in the territory of the Republic of Kazakhstan.

The size of line 110.07.001B is transferred to line 110.01.037C.

10. Creation of form 110.08 - Income gained in the country with the preferential taxation

58. This form is intended for determination by the resident taxpayer of total amount of the profit of the legal nonresident persons located and (or) registered in the countries with the preferential taxation, included in the taxable income of the taxpayer - the resident according to article 130 of the Tax Code. Determination of the country with the preferential taxation is stipulated in Item 2 articles 130 of the Tax Code.

59. In the Section "Settlement Indicators":

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

2) in the column B the name of the legal nonresident person located and (or) registered in the country with the preferential taxation which share of the resident taxpayer in the authorized capital constitutes more than 10% is specified;

3) in the column C the country code of residence of the nonresident taxpayer specified in the column B according to Item 62 of these rules is specified;

4) in the column D number of tax registration of the nonresident taxpayer specified in the column B in the country of residence is specified;

5) in column E share of participation of the resident taxpayer in the authorized capital of the nonresident specified in the column B, as a percentage is specified;

6) in column F the currency code according to Item 61 of these rules by which the amount of profit of the nonresident is determined is specified;

7) in column G the total amount of the consolidated profit of the legal entity of the nonresident specified in the column B determined by its consolidated financial statements in foreign currency is specified. Total amount of profit of the nonresident specified in the column B is confirmed by consolidated financial statements of such nonresident attached to this Declaration;

8) in column H the amount of the profit included in the taxable income of the resident taxpayer of the Republic of Kazakhstan which is determined as the relation of the work of data of column G and E to 100% ((GhE)/100 of %), in foreign currency is specified;

9) in the column I the amount of the profit specified in column H converted into national currency at the market rate of currency exchange the last day of tax period of the legal nonresident person specified in the column B is specified.

11. Codes of income types, currencies, countries, international agreements

60. 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;

1021 - the income from rendering managerial, financial (except for services in insurance and (or) risks reinsurance), consulting, auditor, legal (except for services in representation and protection of interests in courts and arbitral authorities, and also notarial services) services outside the Republic of Kazakhstan to resident;

1022 - the income from rendering managerial, financial (except for services in insurance and (or) risks reinsurance), consulting, auditor, legal (except for services in representation and protection of interests in courts and arbitral authorities, and also notarial services) services outside the Republic of Kazakhstan to the nonresident having permanent organization in the Republic of Kazakhstan if the received services are connected with activities of such permanent organization;

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;

1031 - the income of person registered in the state with the preferential taxation determined according to article 224 of the Tax Code from performance of works, rendering services, sales of goods irrespective of the place of their actual accomplishment (rendering, realization), and also other income gained by the specified person from the nonresident having permanent organization in the Republic of Kazakhstan if the got job, services, goods are connected with activities of such permanent organization;

1040 - income from increase in value gained as a result of realization of the property which is in the territory of the Republic of Kazakhstan;

1041 - income from increase in value gained as a result of implementation of the securities issued by resident;

1042 - income from increase in value gained as a result of realization of shares in the legal resident person, the consortium located in the Republic of Kazakhstan;

1043 - income from increase in value gained as a result of implementation of the shares issued by the nonresident if more than 50 percent of cost of such shares or assets of legal nonresident person are constituted by the property which is in the Republic of Kazakhstan;

1044 - income from increase in value gained as a result of realization of shares in the legal nonresident person, consortium if more than 50 percent of cost of such shares or assets of legal nonresident person are constituted by the property which is in the Republic of Kazakhstan;

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 - penalties (penalties, penalty fee) for non-execution or improper execution of obligations by the resident, including under the signed contracts (agreements, agreements) for performance of works, rendering services and (or) in contracts in foreign trade for delivery of goods;

1071 - penalties (penalties, penalty fee) for non-execution or improper execution of the obligations by the nonresident which arose during activities of such nonresident in the Republic of Kazakhstan including under the signed contracts (agreements, agreements) for performance of works, rendering services and (or) in contracts in foreign trade for delivery of goods;

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

1081 - the income in form of the dividends arriving from the mutual investment funds located in 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, received from resident;

1101 - the income in form of remunerations, except for remunerations according to debt securities, received from the nonresident having the permanent organization or property located in the Republic of Kazakhstan if the debt of this nonresident belongs to its permanent organization or property;

1110 - income in form of remunerations according to debt securities gained from the resident issuer;

1111 - income in form of remunerations according to debt securities gained from the nonresident issuer having the permanent organization or property located in the Republic of Kazakhstan if the debt of this nonresident belongs to its permanent organization or property;

1120 - income in royalty form gained from resident;

1121 - income in royalty form gained from the nonresident having permanent organization in the Republic of Kazakhstan if expenses on payment of royalty are connected with activities of such permanent organization;

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;

1170 - income gained from operation of pipelines, power lines (power line), 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 received by members of governing body (the board of directors, board or other body) in connection with accomplishment of the managerial obligations assigned to such persons concerning resident. At the same time the place of the actual accomplishment of managerial obligations of such persons does not matter;

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 material benefit, including the expenses on providing the material, social benefits to such physical person suffered by the employer (the resident or the nonresident) based on the employment contract (contract). At the same time expenses on food, accommodation of such physical person, training of his children in educational institutions, the expenses connected with its rest including trips of members of his family to leave belong to such expenses;

1211 - the income of physical nonresident person from activities in the Republic of Kazakhstan in the form of material benefit, including the expenses on providing the material, social benefits to such physical person suffered by the other person based on the service provision agreement (performance of works). At the same time expenses on food, accommodation of such physical person, training of his children in educational institutions, the expenses connected with its rest including trips of members of his family to leave belong to such expenses;

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 form of non-paid receipt of the property which is in the Republic of Kazakhstan;

1261 - the income from gratuitously the received property which is in the Republic of Kazakhstan;

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 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 gained for consent to limit or stop business activity;

1330 - the income from disposal of the fixed assets;

1340 - the income from expense adjustment on geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users;

1350 - 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;

1360 - income from implementation of joint activities;

1370 - the received compensation on earlier made deductions;

1380 - the excess of the amount of positive exchange difference over the amount of negative exchange difference determined according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting;

1390 - income gained in case of operation of objects of the social sphere;

1400 - income from sale of the company as property complex;

1410 - 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;

1420 - the income on the investment deposit placed in Islamic bank;

1430 - other income resulting from business activity in the Republic of Kazakhstan.

2) the income from sources outside the Republic of Kazakhstan:

2010 - the income from sales of goods, being outside the Republic of Kazakhstan, in foreign state;

2020 - the income from performance of works, rendering services outside the Republic of Kazakhstan;

2021 - the income from rendering managerial, financial (except for services in insurance and (or) risks reinsurance), consulting, auditor, legal (except for services in representation and protection of interests in courts and arbitral authorities, and also notarial services) services outside the Republic of Kazakhstan to the nonresident;

2030 - the income from performance of works, rendering services, sales of goods in the state with the preferential taxation determined according to article 224 of the Tax Code and also other income gained by resident from the nonresident registered in such state;

2040 - income from increase in value gained as a result of realization of the property which is outside the Republic of Kazakhstan;

2041 - income from increase in value gained as a result of implementation of the securities issued by the nonresident;

2042 - income from increase in value gained as a result of realization of shares in the legal nonresident person, the consortium located outside the Republic of Kazakhstan;

2043 - income from increase in value gained as a result of implementation of the shares issued by the nonresident if less than 50 percent of cost of such shares or assets of legal nonresident person are constituted by the property which is in the Republic of Kazakhstan;

2044 - income from increase in value gained as a result of realization of shares in the legal nonresident person, consortium if less than 50 percent of cost of such shares or assets of legal nonresident person are constituted by the property which is in the Republic of Kazakhstan;

2050 - the income from concession of rights to claim of debt to the nonresident - for the taxpayer who yielded right to claim;

2060 - the income from concession of rights to claim of debt at the nonresident - for the taxpayer acquiring the right to claim;

2070 - penalties (penalties, penalty fee) for non-execution or improper execution of obligations by the resident, including under the signed contracts (agreements, agreements) for performance of works, rendering services outside the Republic of Kazakhstan and (or) according to contracts in foreign trade on delivery of goods, received from the nonresident;

2080 - the income in form of the dividends arriving from legal nonresident person;

2081 - the income in form of the dividends arriving from the mutual investment funds located outside the Republic of Kazakhstan;

2090 - the income obtained to the deed of foundation of property trust management from the confidential nonresident managing director to whom execution of the tax liability outside the Republic of Kazakhstan for the resident 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;

2100 - the income in form of remunerations, except for remunerations according to debt securities, received from the nonresident;

2110 - income in form of remunerations according to debt securities gained from the nonresident issuer;

2120 - income in royalty form gained from the nonresident;

2130 - the income from leasing of the property which is outside the Republic of Kazakhstan;

2140 - income gained from the real estate which is outside the Republic of Kazakhstan;

2150 - the income in form of the insurance premiums paid according to insurance contracts, arising outside the Republic of Kazakhstan;

2151 - the income in form of the insurance premiums paid under agreements of risks reinsurance, arising outside the Republic of Kazakhstan;

2160 - income from rendering transport services in international carriages gained from the nonresident;

2161 - income from rendering transport services outside the Republic of Kazakhstan gained from the nonresident;

2170 - income gained from operation of pipelines, power lines (power line), the lines of fiber-optic communication which are outside the Republic of Kazakhstan;

2180 - the income of physical resident person from activities outside the Republic of Kazakhstan for the employment contract (contract) signed with the nonresident who is the employer;

2181 - the income of physical resident person from activities outside the Republic of Kazakhstan for the employment contract (contract) signed with the resident which is the employer;

2190 - the fees of the head and (or) other payments received by members of governing body (the board of directors, board or other body) in connection with accomplishment of the managerial obligations assigned to such persons concerning the nonresident. At the same time the place of the actual accomplishment of managerial obligations of such persons does not matter;

2200 - the allowances of physical resident person paid to it in connection with accommodation outside the Republic of Kazakhstan by the nonresident who is the employer;

2201 - the allowances of physical resident person paid to it in connection with accommodation outside the Republic of Kazakhstan by the resident which is the employer;

2210 - the income of physical resident person from activities outside the Republic of Kazakhstan in the form of material benefit, including the expenses on providing the material, social benefits to such physical person suffered by the employer (the resident or the nonresident) based on the employment contract (contract). At the same time expenses on food, accommodation of such physical person, training of his children in educational institutions, the expenses connected with its rest including trips of members of his family to leave belong to such expenses;

2211 - the income of physical resident person from activities outside the Republic of Kazakhstan in the form of material benefit, including the expenses on providing the material, social benefits to such physical person suffered by the other person based on the service provision agreement (performance of works). At the same time expenses on food, accommodation of such physical person, training of his children in educational institutions, the expenses connected with its rest including trips of members of his family to leave belong to such expenses;

2220 - the retirement benefits performed by accumulative pension nonresident funds;

2230 - 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 outside the Republic of Kazakhstan irrespective of the fact how also to whom payments are performed;

2240 - the prizes paid by the nonresident;

2250 - income gained from rendering independent personal (professional) services outside the Republic of Kazakhstan;

2260 - the income in form of non-paid receipt of the property which is outside the Republic of Kazakhstan;

2261 - the income from gratuitously the received property which is outside the Republic of Kazakhstan;

2270 - the income on derivative financial instruments;

2280 - income from write-off of obligations;

2290 - the income according to doubtful obligations suffered outside the Republic of Kazakhstan;

2300 - the income from decrease in the sizes of the created provisions of the banks and the organizations performing separate types of banking activities based on the licenses obtained from the nonresident;

2310 - the income from decrease in the insurance reserves created by the insurance, reinsurance organizations according to insurance contracts, reinsurance, received from the nonresident;

2320 - income gained for consent to limit or stop business activity outside the Republic of Kazakhstan;

2330 - the income from disposal of the fixed assets outside the Republic of Kazakhstan;

2340 - the income from expense adjustment on geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users outside the Republic of Kazakhstan;

2350 - the 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 outside the Republic of Kazakhstan;

2360 - the income from implementation of joint activities outside the Republic of Kazakhstan;

2370 - scientific compensations on earlier made deductions from the nonresident outside the Republic of Kazakhstan;

2380 - the excess of the amount of positive exchange difference over the amount of negative exchange difference determined according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting outside the Republic of Kazakhstan;

2390 - income gained in case of operation of objects of the social sphere outside the Republic of Kazakhstan;

2400 - the income from sale of the company as property complex outside the Republic of Kazakhstan;

2410 - 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 outside the Republic of Kazakhstan;

2420 - other income resulting from business activity outside the Republic of Kazakhstan.

61. When filling currency code it is necessary to use the coding of currencies 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" (further - the Decision).

62. 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.

63. 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 12

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

The declaration on the corporate income tax

Form 130.00

Appendix 13

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

Rules of creation of tax statements (declaration) on the corporate income tax (form 130.00)

1. General provisions

1. These rules of creation of tax statements (declaration) on the corporate income tax (form 130.00) (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) the Law of the Republic of Kazakhstan of December 10, 2008 "About enforcement of the Code of the Republic of Kazakhstan "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. The declaration is constituted:

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, except for joint-stock companies, organizations and consumer cooperatives except cooperatives of owners of apartments (rooms);

2. The declaration consists of the declaration (form 130.00) and appendices to it (forms with 130.01 on 130.03), intended for detailed reflection of information on calculation of the tax liability.

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

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

5. Appendices to the declaration are constituted without fail when filling the lines in the declaration requiring disclosure of the corresponding indicators.

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

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

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

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

10. In case of creation of the declaration:

1) on paper - it is filled with ball or fountain pen,

black or blue ink, header printing symbols or with use of the printer;

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

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

12. In case of submission of the declaration:

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

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 state revenues.

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

2. Creation of the declaration (form 130.00)

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

1) the BIN - business identification taxpayer number. In case of execution of the tax liability by the trustee in line business identification number of the trustee is specified. It is specified in the presence;

2) tax period for which tax statements are submitted - accounting tax period for which the declaration is submitted (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) 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;

5) 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;

6) category of the taxpayer.

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

7) currency code.

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

8) the provided appendices.

Cells of the provided appendices are noted;

9) the declaration in form 100.00

It is noted in the presence of the income, taxable in generally established procedure, from the activities specified in the declaration on the corporate income tax (form 100.00);

10) reference method on deductions of expenses in case of receipt of the income, taxable in generally established procedure. Depending on the chosen method the corresponding cell is noted.

The cell "pro rata" is noted if the taxpayer chose pro rata method of reference of expenses on deductions.

The cell "separate" is noted if the taxpayer chose separate method of reference of expenses on deductions.

15. In the Section "Income":

1) in line 130.00.001 the amount of the gained income in type of remunerations on deposits is specified;

2) in line 130.00.002 the amount of the gained income in grant type is specified;

3) in line 130.00.003 the amount of the gained income in type gratuitously of the received property is specified;

4) in line 130.00.004 the amount of the gained income in type of the admission fees is specified;

5) in line 130.00.005 the amount of the gained income in type of the membership fees is specified;

6) in line 130.00.006 the amount of the gained income in type of fees of members of condominium is specified;

7) in line 130.00.007 the amount of the gained income in type of the charitable help is specified;

8) in line 130.00.008 the amount of the gained income in type of the sponsor's help is specified;

9) in line 130.00.009 the amount of money received in the form of assignments on a grant basis is specified;

10) in line 130.00.010 the amount of the gained income in type of donations is specified;

11) in line 130.00.011 the income amount, the state social order received under the contract for implementation is specified;

12) in line 130.00.012 the total amount of the income determined as the amount of lines with 130.00.001 on 130.00.011 is specified;

13) the amount of other income reflected in line 100.00.013, in case of availability of the income from the activities specified in the declaration on the corporate income tax is transferred to line 130.00.013 (form 100.00);

14) in line 130.00.014 the total sum of the income determined as the amount of lines 130.00.012 and 130.00.013 is specified.

16. In the Section "Expenses":

1) in line 130.00.015 the expense amount is specified content of non-profit organization. The amount reflected in line 130.02.004 is transferred to this line;

2) in line 130.00.016 the expense amount on the organization and holding actions is specified. The amount reflected in line 130.03.001 is transferred to this line;

3) in line 130.00.017 the expense amount on preparation and placement of information materials is specified;

4) in line 130.00.018 the amount of remuneration paid (which is subject to payment) the taxpayer for tax period according to terms of the contract is specified;

5) in line 130.00.019 the expense amount in the form of the charitable help is specified;

6) in line 130.00.020 the expense amount in the form of the sponsor's help is specified;

7) in line 130.00.021 the expense amount in the form of the admission fees is specified;

8) in line 130.00.022 the expense amount in the form of the membership fees is specified;

9) in line 130.00.023 the expense amount on gratuitously is specified to the transferred property to legal entities and physical persons;

10) in line 130.00.024 the expense amount on assignments on a grant basis is specified;

11) in line 130.00.025 the expense amount in the form of donations to legal entities and physical persons is specified;

12) in line 130.00.026 the total amount of expenses determined as the amount of lines with 130.00.015 on 130.00.025 is specified.

17. In the Section "Calculation of Deductions by Pro Rata Method":

1) in line 130.00.027 the specific weight of the income, taxable in generally established procedure according to item 4 of article 134 of the Tax Code, in the total amount of the income, determined as the relation of the amount of line 130.00.013 and the amount of line 130.00.014 is specified;

2) the amount reflected in line 100.00.021 I in case of availability of the income from the activities specified in the declaration on the corporate income tax is transferred to line 130.00.028 (form 100.00);

3) in line 130.00.029 the expenses which are subject to reference on deductions in case of availability of the income from the activities specified in the declaration on the corporate income tax are specified (form 100.00). It is determined as the work of lines 130.00.027 and 130.00.028.

18. The size of line 130.00.029 is transferred to line 100.00.021 II.

19. In the Section "Calculation of Deductions by Separate Method":

In line 130.00.030 the expense amount, subject to reference on deductions by separate method is specified. The amount of line 130.00.026 is transferred to this line.

20. 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 submission of the declaration.

Are specified date of submission of the declaration to body of state revenues;

3) code of body of state revenues.

The code of body of state revenues in the location of the taxpayer is specified;

4) in the field of "First Name, Middle Initial, Last Name the Official Who Adopted the Declaration" the surname, name, middle name (is entered in case of its availability) the employee of the body of state revenues which adopted the declaration;

5) 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;

6) incoming document.

The registration number of the declaration assigned by body of state revenues 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 form 130.01 - The received (transferred) property (the charitable help, the sponsor's help, donations, assignments on a grant basis), the membership and admission fees is non-paid

21. This form is intended for determination of the amount of the income of non-profit organization.

22. In the Section "Calculation":

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

2) in column B business and identification number of the legal entity or individual identification number of the physical person specified in the column B is specified.

The line is subject to filling in the presence at legal or physical person business identification (individual identification) numbers according to the Law of the Republic of Kazakhstan of January 12, 2007 "About national registers of identification numbers";

3) in the column C the residence country code according to Item 28 of these rules is specified;

4) in the column D registration number of the nonresident in the country of its residence which donated (received) property, received (paid) the membership or admission fees is specified;

5) in column E the type code gratuitously of the received (transferred) property, the received (paid) membership or admission fees is specified. When filling the declaration it is necessary to use the following coding of types gratuitously of the received (transferred) property, the received (paid) membership or admission fees:

1 - charitable help;

2 - sponsor's help;

3 - donations;

4 - assignments on a grant basis;

5 - other is non-paid the received property;

6 - admission fees;

7 - membership fees;

8 - the income under the contract for implementation of the state social order, remuneration on deposits and fees of members of condominium;

6) in column F the code of the property received gratuitously according to Item 29 of these rules is specified. This column is not filled in in case of receipt of assignments on a grant basis;

7) in column G number and document date, the property confirming non-paid obtaining (transfer), receipt (payment) of the membership or admission fees are specified;

8) in column H the amount (cost) gratuitously of the received property, the received membership or admission fees is specified;

9) in the column I the amount (cost) of the donated property, the paid membership or admission fees is specified.

4. Creation of form 130.02 - Content of non-profit organization

23. This form is intended for determination of expense amount of non-profit organization.

24. In the Section "Content of Non-profit Organization":

1) in line 130.02.001 the expense amount on content of non-profit organization determined as the amount of lines with 130.02.001 I on 130.02.001 XVII is specified;

2) in line 130.02.001 I the expense amount is specified electrical energy;

3) in line 130.02.001 II the expense amount is specified heat energy;

4) in line 130.02.001 III the expense amount is specified financial services;

5) in line 130.02.001 IV the expense amount is specified the rent;

6) in line 130.02.001 V the expense amount is specified transport services;

7) in line 130.02.001 VI the expense amount is specified communication services;

8) in line 130.02.001 VII the expense amount is specified auditor (consulting) services;

9) in line 130.02.001 VIII the expense amount is specified security services;

10) in line 130.02.001 IX the expense amount is specified lawyer services;

11) in line 130.02.001 X the expense amount is specified notarial services;

12) in line 130.02.001 XI the expense amount is specified fixed asset maintenance;

13) in line 130.02.001 XII the amount of taxes and other obligatory payments of the budget, penalties and penalty fee is specified;

14) in line 130.02.001 XIII the amount of contributions to the State Social Insurance Fund is specified;

15) in line 130.02.001 XIV the amount of penalties, penalty fee, penalties is specified;

16) in line 130.02.001 XV the expense amount is specified insurance;

17) in line 130.02.001 XVI the expense amount is specified advertizing;

18) in line 130.02.001 XVII the amount of other expenses is specified;

19) in line 130.02.002 expenses on compensation of workers and on the social payments and training determined by addition of lines 130.02.002 I and 130.02.002 II are specified;

20) in line 130.02.002 I the expense amount is specified compensation;

21) in line 130.02.002 II the expense amount is specified social payments;

22) in line 130.02.003 the amount of all other maintenance costs of non-profit organization which are not considered in line 130.02.001, and determined by addition of lines 130.02.003 I, 130.002.003 VII, 130.02.003 VIII is specified;

23) in line 130.02.003 I the total amount of traveling expenses determined as the amount of lines with 130.02.003 II on 130.02.003 VI is specified.

24) in line 130.02.003 II the amount of actually made expenses on journey to the place of business trip and back, including payment of expenses for reservation is reflected.

25) in line 130.02.003 III the amount of actually made expenses on employment of premises, including payment for reservation is reflected.

26) in lines 130.02.003 IV and 130.02.003 V the corresponding amounts of the paid daily allowance on business trips in limits and outside the Republic of Kazakhstan are reflected;

27) in line 130.02.003 VI the expense amount, made by the taxpayer in case of execution of the entrance visa (cost of the visa, consular services, compulsory medical insurance) is specified;

28) in line 130.02.003 VII the amount of entertainment expenses is specified;

29) in line 130.02.003 VIII the expense amount of future periods attributable to expenses of tax period is specified;

30) in line 130.02.004 the total amount of maintenance costs of non-profit organization determined by addition of lines 130.02.001, 130.02.002 and 130.02.003 is specified;

31) in line 130.02.005 I the total quantity of business trips for tax period is specified;

32) in line 130.02.005 II the total quantity of days of business trips for tax period is specified.

The size of line 130.02.004 is transferred to line 130.00.015.

5. Creation of form 130.03 - Organization and holding actions

25. This form is intended for determination of expense amount on the organization and holding various actions connected with activities of non-profit organization.

26. In the Section "Organization and Holding Actions":

in line 130.03.001 the expense amount on the organization and holding actions is specified. In lines with 130.03.001 I on 130.04.001 XI expense amounts by types of actions are specified.

27. The size of line 130.03.001 is transferred to line 130.00.016.

6. Country codes

28. When filling country code of residence of the taxpayer - the nonresident it is necessary to use the alphabetic coding of the countries according to appendix 22 "The qualifier of the countries of the world" to the decision.

7. Property codes

29. When filling code of property it is necessary to use the following coding:

01 - money;

02 - financial investments;

03 - inventory stocks;

04 - fixed assets;

05 - intangible assets;

06 - services;

07 - works;

08 - other.

Appendix 14

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

The declaration on the corporate income tax

Form 150.00

Appendix 15

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

Rules of creation of tax statements (declaration) on the corporate income tax (form 150.00)

1. General provisions

1. These rules of creation of tax statements (declaration) on the corporate income tax (form 150.00) (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), the Law of the Republic of Kazakhstan of December 10, 2008 "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" (further - the Law on introduction) 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. the declaration is constituted by subsoil users, except for:

the subsoil users specified in Item 1 of article 308-1 of the Tax Code;

the subsoil users who are exclusively performing investigation and (or) production of popular minerals, underground waters, therapeutic muds, and also construction and (or) operation of the underground constructions which are not connected with investigation and (or) production.

1-1. These rules extend to obligations on submission of tax statements for 2015.

2. The declaration consists of the declaration (form 150.00) and appendices to it (forms with 150.01 on 150.10), intended for detailed reflection of information on calculation of the tax liability.

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

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

5. Appendices to the declaration are constituted without fail when filling the lines in the declaration requiring disclosure of the corresponding indicators.

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

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

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

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

10. In case of creation of the declaration:

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

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

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

12. In case of submission of the declaration:

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

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 state revenues.

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

14. In the declaration (form 150.00) all income and expenses of accounting tax period received and suffered in general on activities of the subsoil user are reflected. At the same time lines 150.00.001 - 150.00.065 income and expenses of the declaration 150.00 are determined as the amount of similar lines of appendices of form 150.01 and 150.02.

Calculation of the tax liability for the corporate income tax in general is determined by activities of the subsoil user as the amount of the corporate income tax estimated on extra contractual activities and for each contract for subsurface use.

The amount of the corporate income tax is determined by each contract for subsurface use according to the procedure, determined in form 150.01.

The amount of the corporate income tax is determined by extra contractual activities by the subsoil user according to the procedure, determined in form 150.02.

2. Creation of the declaration (form 150.00)

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

1) the BIN - business identification taxpayer number. In case of execution of the tax liability by the trustee in line business and identification number of the taxpayer trustee is specified;

2) tax period for which tax statements are submitted - accounting tax period for which the declaration is submitted (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 in line the name of legal person trustee according to constituent documents is specified;

4) 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;

5) 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;

6) currency code.

The currency code according to Item 56 of these rules is specified;

7) the provided appendices.

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

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 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 57 of these rules is specified;

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

10) availability at resident of permanent organization outside the Republic of Kazakhstan.

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

16. In the Section "Gross annual income":

1) in line 150.00.001 the income from realization according to article 86 of the Tax Code is specified;

2) in line 150.00.002 the income from increase in value according to article 87 of the Tax Code is specified;

3) in line 150.00.003 the income on derivative financial instruments is specified, including, to swap, taking into account the losses postponed from the previous tax periods;

4) in line 150.00.004 the income from write-off of obligations according to article 88 of the Tax Code is specified;

5) in line 150.00.005 the income according to doubtful obligations according to article 89 of the Tax Code is specified;

6) in line 150.00.006 the income from right to claim concession according to article 91 of the Tax Code is specified;

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