I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 15, 2015 No. 271

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

According to the subitem 2) Item 2, Item 4-2 of Article 77 and article 624 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve:

1) form of the tax register on application of investment tax preferences according to appendix 1 to this order;

2) form of the tax register by determination of cost balances of groups (subgroups) of the fixed assets and the subsequent expenses on the fixed assets according to appendix 2 to this order;

3) form of the tax register on derivative financial instruments according to appendix 3 to this order;

4) form of the tax register on the amounts of management and all-administrative expenses of legal nonresident person carried on deductions by its permanent organization in the Republic of Kazakhstan according to appendix 4 to this order;

5) form of the tax register on accounting of reduction in financial accounting of the size of the requirement to the debtor in the form of unpaid overdue loan (loan) and remuneration on it, accounts receivable by documentary calculations and guarantees according to appendix 5 to this order;

Form of the tax register on accounting of reduction of the size of the requirement to the debtor in connection with forgiveness of bad debt on the credit (I will occupy) 6) also to remuneration on it according to appendix 6 to this order;

7) form of the tax register on services of tour operator according to appendix 7 to this order;

8) form of the tax register on accounting of the income according to appendix 8 to this order;

9) form of the tax register on accounting of goods purchased, works and services according to appendix 9 to this order;

10) form of the tax register on accounting of the income of the physical persons assessed at source of payment, the tax liabilities according to such income, obligations on accounting of compulsory pension contributions and social assignments including all taxes and assignments, according to appendix 10 to this order;

11) form of the tax register on accounting of the tax liabilities on payment for issues to the environment and payment for use of water resources of superficial sources according to appendix 11 to this order;

12) rules of creation of forms of tax registers according to appendix 12 to this order;

13) form of the tax register 1.1 "Balance sheet" (on the corporate income tax) according to appendix 13 to this order;

14) form of the tax register 1.2 "The report on results of financial and economic activities" (on the excess profit tax) according to appendix 14 to this order;

15) form of the tax register 1.3 "The report on movement of the made and goods purchased, the performed works, the rendered services" (on the value added tax) according to appendix 15 to this order;

16) form of the tax register 1.4 "Cost of the made products, the performed works, the rendered services" (on severance tax) according to appendix 16 to this order;

17) form of the tax register 1.5 "Disaggregation of receivables and payables" (on the corporate income tax) according to appendix 17 to this order;

18) form of the tax register 2.1 "Balance sheet" (on the corporate income tax) according to appendix 18 to this order;

19) form of the tax register 2.2 "Income and expenditure statement" (on the corporate income tax) according to appendix 19 to this order;

20) form of the tax register 2.3 "Disaggregation of receivables and payables" (on the corporate income tax) according to appendix 20 to this order;

21) form of the tax register 3.1 "The report on pension assets" (on the corporate income tax) according to appendix 21 to this order;

22) form of the tax register 3.2 "The report on management of pension assets" (on the corporate income tax) according to appendix 22 to this order;

23) form of the tax register 3.3 "Balance sheet" (on the corporate income tax) according to appendix 23 to this order;

24) form of the tax register 3.4 "Income and expenditure statement" (on the corporate income tax) according to appendix 24 to this order;

25) form of the tax register 4.1 "The report on insurance activity" (on the corporate income tax) according to appendix 25 to this order;

26) form of the tax register 4.2 "Balance sheet" (on the corporate income tax) according to appendix 26 to this order;

27) form of the tax register 4.3 "Income and expenditure statement" (on the corporate income tax) according to appendix 27 to this order;

28) form of the tax register 5 "About the planned indicators of financial and economic activities the forthcoming (current) calendar year" according to appendix 28 to this order;

29) rules of reporting preparation on monitoring, provided by the large taxpayers who are subject to monitoring in the form of tax registers (forms 1.1-1.5, 2.1-2. 3, 3.1-3.4, 4.1-4.3, 5) according to appendix 29 to this order;

30) form of the tax register of obtaining by physical persons and legal entities and (or) structural divisions of the legal entity of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons according to appendix 30 to this order;

31) form of the tax register of the money received by physical persons and legal entities and (or) structural divisions of the legal entity and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons according to appendix 31 to this order;

32) form of the tax register of expenditure physical persons and legal entities and (or) structural divisions of the legal entity of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons according to appendix 32 to this order.

2. 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 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.

3. This order becomes effective after ten calendar days after day of its first official publication.

Appendix 1

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register on application of investment tax preferences

1. ИИН/БИН______________________________________________________

2. First name, middle initial, last name or name of the taxpayer _______________________

3. Tax период:_______________________________________________

Deductions on investment tax preferences

(tenge)

No. of payment order	Name of subject to preference (fixed asset)	Date of commissioning of fixed asset (in case of its availability)	Number and date of the contract (in case of its availability)	The periods for which preferences are provided	The project cost of preference (fixed asset), and (or) expenses on reconstruction, upgrade which are subject to reference on deductions	The project cost of preference (fixed asset), and (or) expenses on reconstruction, upgrade carried on deductions in tax period	Residual cost of subject to preference (fixed asset), and (or) expenses on reconstruction, upgrade (column 6 - the column 7)
1	2	3	4	5	6	7	8
Total (the line is filled only on form result)

 

_________________________________________________________________

(First name, middle initial, last name, signature of the head (taxpayer), seal)

_________________________________________________________________

(First name, middle initial, last name, signature of the chief accountant)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(Date of creation of the tax register)

Appendix 2

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register by determination of cost balances of groups (subgroups) of the fixed assets and the subsequent expenses on the fixed assets

1. ИИН/БИН____________________________________________________________________________

2. First name, middle initial, last name or name налогоплательщика_____________________________________________

3. Tax period: ____________________________________________________________________

 

The depreciation charges and other deductions on the fixed assets

(tenge)

No. of payment order	Name of cost indicators and deductions	Buildings, constructions (except for oil, gas wells and transfer devices)	The remained groups of the fixed assets	In total on the fixed assets
1	2	3	4	5
1	Cost balance of subgroups (groups) for the beginning of tax period
2	The cost of the arrived fixed assets of subgroups (groups)
3	The cost of the disposed fixed assets of subgroups (groups)
4	Subsequent expenses attributable to deductions
5	Subsequent expenses attributable to increase in cost balance of subgroups (groups)
6	Cost balance of subgroups (groups) for the end of tax period
7	Depreciation charges
8	The size of cost group balance sheet (II, III, IV) in case of disposal of all fixed assets
9	Size of cost balance of subgroups (group) less than 300 monthly settlement indicators
10	Cost balance of subgroups (groups) for the end of tax period taking into account adjustments

Disaggregation of the depreciation charges and other deductions on the fixed assets

(tenge)

No. of payment order	Code of the fixed assets according to RK KOF Group *	group No.	Limit rate of the depreciation charges (%)	The applied depreciation charge rate (%)	Cost balances of subgroups (groups) for the beginning of tax period	The cost of the arrived fixed assets of subgroup (group)	The cost of the disposed fixed assets of subgroup (group)
1	2	3	4	5	6	7	8
Buildings, structures (except for oil, gas wells and transfer devices)
TOTAL (the line is filled only on form result):
The remained groups of the fixed assets
TOTAL (the line is filled only on form result):

Continuation of the table

Subsequent expenses attributable to deductions		Subsequent expenses attributable to increase in cost balance of subgroup (group)		Cost balances of subgroups (groups) for the end of tax period		Depreciation charges		The size of cost group balance sheet (II, III, IV) in case of disposal of all fixed assets		Size of cost balance of subgroups (groups) less than 300 monthly settlement indicators		Cost balances of subgroups (groups) for the end of tax period taking into account adjustments
9		10		11		12		13		14		15
Buildings, structures (except for oil, gas wells and transfer devices)
The remained groups of the fixed assets

 

The depreciation charges on the fixed assets for the first time put into operation in the territory of the Republic of Kazakhstan

(tenge)

No. of payment order	Code of the fixed assets according to RK KOF Group *	Date of input	group No.	Limit rate of the depreciation charges, (%)	The applied depreciation charge rate, (%)	Double regulation of depreciation assignments, (%)	The amount of the arrived fixed assets	The depreciation charges which are deductible within double depreciation rate	Residual cost of the fixed assets	Date of disposal of the fixed asset
1	2	3	4	5	6	7	8	9	10	11
TOTAL (the line is filled only on form result):

 

* RK KOF Group - State qualifier of the Republic of Kazakhstan Qualifier of fixed assets

_________________________________________________________________

(First name, middle initial, last name, signature of the head (taxpayer), seal)

_________________________________________________________________

(First name, middle initial, last name, signature of the chief accountant)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(Date of creation of the tax register)

Appendix 3

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register on derivative financial instruments

1. ИИН/БИН_________________________________________________________

2. First name, middle initial, last name or name налогоплательщика__________________________

3. Tax период:_________________________________________________

 

Transactions on derivative financial instruments, except for swap

tenge

№ payment order	Name of the partner	IIN/bin of the partner	Number of tax registration in the country of residence of the nonresident	Hedging (it is applied / it is not applied)	Delivery of underlying asset (it is applied / it is not applied)	Date of opening of the contract	Completion date or early termination of operation of the contract	Receipt on the made financial instruments	Expenses on the made financial instruments	Exceeds (tenge) (column 9 - the column 10)
1	2	3	4	5	6	7	8	9	10	11
Total (the line is filled only on form result):

Transactions on swap

tenge

No. of payment order	Name of the partner	IIN/bin partner and	Number of tax registration in the country of residence of the nonresident	Hedging (it is applied / it is not applied)	Delivery of underlying asset (it is applied / it is not applied)	Receipt on swap	Expenses on swap	Excess (tenge) (column 7 column 8)
1	2	3	4	5	6	7	8	9
Total (the line is filled only on form result):

 

_________________________________________________________________

(First name, middle initial, last name, signature of the head (taxpayer), seal)

_________________________________________________________________

(First name, middle initial, last name, signature of the chief accountant)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(date of creation of the tax register)

Appendix 4

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register on the amounts of management and all-administrative expenses of legal nonresident person carried on deductions by its permanent organization in the Republic of Kazakhstan

1. БИН_____________________________________________________________

2. Name налогоплательщика___________________________________

3. Tax период:________________________________________________

 

This to the financial reporting of legal nonresident person

No. of payment order	Currency code	Total amount of gross annual income in general	Total amount of expenses on compensation of personnel in general	Initial (current) fixed asset cost in general	Book value of fixed assets in general	Total amount of expenses, including management and all-administrative expenses
1	2	3	4	5	6	7
2	KZT

This to the financial reporting of permanent organization of legal nonresident person in the Republic of Kazakhstan

No. of payment order	Currency code	The amount of the gross annual income gained by legal nonresident person from implementation of activities in the Republic of Kazakhstan through permanent organization	Total amount of expenses on compensation of personnel of permanent organization	Initial (current) fixed asset cost of permanent organization	Book value of fixed assets of permanent organization	Total amount of expenses, including management and all-administrative expenses attributable to deductions to permanent organization
1	2	3	4	5	6	7
2	KZT

Itemized disaggregation of total amount of management and all-administrative expenses

No. of payment order	Name of expenditure items	Expense amount of legal nonresident person		Expense amount of permanent organization
		in national currency	in foreign currency	in national currency	in foreign currency
1	2	3	4	5	6
1	Expenses on compensation of the workers belonging to administrative personnel
2	Maintenance costs of the administrative machine of management
3	Maintenance costs and servicing of technical means of management, the communication centers, means of the alarm system and other technical means of management which are not relating to production
4	Depreciation expenses of fixed assets of general economy appointment
5	Expenses on fee of bank
6	Traveling expenses of administrative personnel of management
7	Expenses on communication fee
8	Entertainment expenses
9	Expenses on lease of fixed assets of general economy appointment
10	Expenses on payment of utilities
11	Expenses on payment of office supplies
12	Taxes, charges and assignments from property, the real estate
13	Expenses on payment of consulting services
14	Expenses on payment of auditor services
15	Expenses on payment of information services
16	Expenses on labor protection of workers, expenses on protection of the subject, fire-proof protection and other expenses of general economy nature
	Others:
17
Total (the line is filled only on form result)

 

_________________________________________________________________

(First name, middle initial, last name, signature of the head (taxpayer), seal)

_________________________________________________________________

(First name, middle initial, last name, signature of the chief accountant)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(Date of creation of the tax register)

Appendix 5

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register on accounting of reduction in financial accounting of the size of the requirement to the debtor in the form of unpaid overdue loan (loan) and remuneration on it, accounts receivable by documentary calculations and guarantees

1. ИИН/БИН_______________________________________________________

2. First name, middle initial, last name or name налогоплательщика________________________

3. Tax period: _______________________________________________

 

Reduction in financial accounting of the size of the requirement to the debtor in the form of unpaid overdue loan (loan) and remuneration on it, accounts receivable by documentary calculations and guarantees

(tenge)

No. of payment order	Debtor's IIN/bin	Name of the debtor	Number and date of the agreement bank loan, contract for release of the bank guarantee or letter of credit	Number and date of the solution of the last complete or partial cessation of right to claim on the credit (loan), accounts receivable	The amount of unpaid overdue loan (loan) and remuneration on it, accounts receivable by documentary calculations and guarantees	Number and document date based on which reduction of the size of the requirement to the debtor in financial accounting is performed	The amount of reduction of the size of the requirement to the debtor in financial accounting	The amount of provisions (reserves) carried on deductions in the previous tax periods
1	2	3	4	5	6	7	8	9
Total (the line is filled only on form result)

 

_________________________________________________________________

(First name, middle initial, last name, signature of the head (taxpayer), seal)

_________________________________________________________________

(First name, middle initial, last name, signature of the chief accountant)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(Date of creation of the tax register)

Appendix 6

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

(I will occupy) the tax register on accounting of reduction of the size of the requirement to the debtor in connection with forgiveness of bad debt on the credit also to remuneration on it

1. ИИН/БИН_________________________________________________________

2. First name, middle initial, last name or name налогоплательщика__________________________

3. Tax period: _________________________________________________

 

(I will occupy) reduction of the size of requirements to the debtor in connection with forgiveness of bad debt on the credit also to remuneration on it

(tenge)

No. of payment order	IIN/BIN of the debtor	Name of the debtor	Number and date of the agreement of bank loan	Number and document date based on which reduction of the size of the requirement to the debtor is performed	General outstanding amount	Bases for forgiveness of bad debt *	Number and date of the decision of authorized body of bank on forgiveness of bad debt	The amount of the forgiven bad debt	The amount of provisions (reserves) carried on deductions the previous tax periods
1	2	3	4	5	6	7	8	9	10
Total (the line is filled only on form result)

 

_________________________________________________________________

(First name, middle initial, last name, signature of the head (taxpayer), seal)

_________________________________________________________________

(First name, middle initial, last name, signature of the chief accountant)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(Date of creation of the tax register)

 

* Bases of forgiveness of bad debt (availability, lack of pledge)

1 - Pledge availability which is not realized as the extrajudicial biddings on pledged property did not take place more than two times in view of absence of buyers or not introduction by person who won the biddings, purchase price.

2 - The termination of pledge on the bases provided in subitems 2), 3) of Article 322 of the Civil code of the Republic of Kazakhstan.

3 - Pledge is fully or partially lost or damaged for the reasons, independent of the pawnbroker (bank).

4 - Realization of pledge from the biddings according to the procedure, established by the legislation of the Republic of Kazakhstan.

5 - Realization of pledge by the pledger from written consent of the pawnbroker.

6 - Realization of pledge by the address of pledged property to property of bank.

7 - Lack of pledge.

8 - Availability of the pledge which is not subject to state registration.

Appendix 7

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register on services of tour operator

1. ИИН/БИН________________________________________________________

2. First name, middle initial, last name or name налогоплательщика_________________________

3. Period: _______________ year: _______________________________________

 

Outbound tourism
No. of payment order	No. and date of the agreement signed with the travel agent	IIN/BIN	Total cost of the agreement	Including
				Accommodation	Transportation of passengers	Insurance	The amount of other expenses paid by tour operator
1	2	3	4	5	6	7	8
Total (the line is filled only on form result)

 

Entrance tourism
No. of payment order	No. and date of the agreement signed with the travel agent or with the tourist	IIN/BIN	Total cost of the agreement	Including
				Accommodation	Transportation of passengers	Insurance	The amount of other expenses paid by tour operator
1	2	3	4	5	6	7	8
Total (the line is filled only on form result)

 

_________________________________________________________________

(First name, middle initial, last name, signature of the head (taxpayer), seal)

_________________________________________________________________

(First name, middle initial, last name, signature of the chief accountant)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(Date of creation of the tax register)

Appendix 8

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register on accounting of the income

1. ИИН____________________________________________________________________________

2. First name, middle initial, last name or name of the taxpayer ________________________________________

3. Период:________________________________________ year: ______________________________

 

1. Accounting of transactions according to the income, except for transactions on realization or transfer to the authorized capital of the property which is fixed asset of the individual entrepreneur

No. of payment order	Date		The amount of the gained income in day	The amount of adjustment of the income in day (+,-)
1	2		3	4
Income from sales of goods, performance of works, rendering services
	Total in month:
	Total for tax period:
Other income types
	Total in month:
	Total for tax period:

 

2. Accounting of transactions on realization or transfer to the authorized capital of the property which is fixed asset of the individual entrepreneur

No. of payment order	Realization/contribution cost	Original cost property/contribution	Positive difference (gr. 2 - gr. 3)
1	2	3	4
Total in month:
Total for tax period:

 

_________________________________________________________________

(First name, middle initial, last name, signature of the individual entrepreneur, seal)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(Date of creation of the tax register)

Appendix 9

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register on accounting of goods purchased, works and services

1. ИИН_____________________________________________________________________

2. First name, middle initial, last name or name of the taxpayer _________________________________

3. Period: _________________ year: _________________________

 

(tenge)

No. of payment order	First name, middle initial, last name or name of the supplier	The IIN/bin of the supplier in the absence of possibility of the specifying IIN/BIN of the supplier needs to be specified one of the following data of the supplier: number of the identity certificate or passport, address, place of implementation of business activity or sales of goods, works and services.	Invoice or source document		In total cost of goods
			Number	Date of the statement
					Including VAT	including VAT amount
1	2	3	4	5	6	7
Total in month:
Total for tax period:

 

_________________________________________________________________

(First name, middle initial, last name, signature of the individual entrepreneur, seal)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(Date of creation of the tax register)

Appendix 10

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register on accounting of the income of the physical persons assessed at source of payment of the tax liabilities for such income, obligations on accounting of compulsory pension contributions and social assignments including all taxes and assignments

1. ИИН_______________________________________________________________________

2. First name, middle initial, last name or name of the taxpayer ___________________________________

3. Period: _______________ year: ___________________________________

 

No. of payment order	First name, middle initial, last name physical person	IIN	Debt on the unpaid income for the beginning of month	It is added the income for month under report	income, non-taxable	Tax deductions	income from which OPV keep	the amount of OPV which is subject to payment	the income assessed by IPN	the amount of IPN which is subject to payment	income to payment for month under report
1	2	3	4	5	6	7	8	9	10	11	12
Total in month (the line is filled only on form result):
Total for tax period (the line is filled only on form result):

 

Continuation of the table

It is paid the income for month under report	Debt on the unpaid income for the end of month	Expenses of the employer from which the social tax is estimated	The amount of the estimated social tax	Income from which social assignments are estimated	The amount of social assignments which is subject to payment	The amount of the social tax which is subject to payment
13	14	15	16	17	18	19

 

_________________________________________________________________

(First name, middle initial, last name, signature of the individual entrepreneur, seal)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(date of creation of the tax register)

Appendix 11

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

The tax register on accounting of the tax liabilities on payment for issues to the environment and payment for use of water resources of superficial sources

1. ИИН_____________________________________________________________________

2. First name, middle initial, last name or name of the taxpayer _________________________________

3. Period: ______________________ год:_________________________________________

 

Transactions on accounting of the tax liabilities on payment for issues to the environment

No. of payment order	The name of transactions (emissions, dumpings, placement of waste, are gray)	Allowing document		The type of pollutant, fuel, waste, are gray	Unit of measure	The actual amount of issue within limit					The actual amount over the set limit			Payment amount, all
						Amount	Rate			Payment amount	Amount	Payment rate	Payment amount
		Number	Date of issue				Payment rate	Coefficients	Rate using coefficient
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
Total in month:
Total for tax period:

Transactions on accounting of the tax liabilities on payment for use of water resources of superficial sources

No. of payment order	Type of special water use	Allowing document		Unit of measure	The set limit	The actual amount of water use within limit			The actual amount of water use over the set limit			Amount of payment of all
		Number	Date of issue			Amount	Payment rate	Payment amount	Amount	Payment rate	Payment amount
1	2	3	4	5	6	7	8	9	10	11	12	13
Total in month (the line is filled only on form result):
Total for tax period (the line is filled only on form result):

 

_________________________________________________________________

(First name, middle initial, last name, signature of the individual entrepreneur, seal)

_________________________________________________________________

(First name, middle initial, last name, signature of person responsible for creation of the tax register)

_________________________________________________________________

(date of creation of the tax register)

Appendix 11-1

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

form

The tax register on accounting of purchase at person who is engaged in personal subsidiary farm, agricultural products procurement organization in the sphere of agro-industrial complex and its realization

 No. 690 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 26.12.2015

Appendix 12

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Rules of creation of forms of tax registers

Chapter 1. General provisions

1. These rules of creation of forms of tax registers (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 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 tax registers.

2. Tax registers contain information on the taxation objects and (or) objects connected with the taxation of the taxpayer.

3. Tax registers are filled in along with form of tax statements for tax period on which the form of tax statements is represented.

4. In the tax register general information about the taxpayer is specified:

1) the IIN/bin - individual identification or business identification taxpayer number.

Individual identification (business and identification) number is subject to filling according to the Law of the Republic of Kazakhstan of January 12, 2007 "About national registers of identification numbers";

2) surname, name, middle name (in case of its availability) or the name of the taxpayer;

3) tax period for which the form of the tax register is constituted;

4) surname, name, middle name (in case of its availability) the head (taxpayer) or his face replacing the sign and seal (in case of its availability) the taxpayer;

5) surname, name, middle name (in case of its availability) the chief accountant of the taxpayer (in case of its availability) and its signature;

6) surname, name, middle name (in case of its availability) the official or other person, the tax register, filled and responsible for creation, and its signature;

7) date of creation of the tax register.

5. Negative values of the amounts are designated by minus sign "-" in the corresponding line of certain column.

6. Tax registers are represented to officials of bodies of state revenues when conducting documentary tax audits on papers and (or) on electronic media - upon the demand of officials of bodies of the state revenues performing check.

7. In the absence of indicators the corresponding cells of the tax register are not filled.

Chapter 2. Creation of form of the tax register on application of investment tax preferences

8. The form of the tax register on application of investment tax preferences is intended for cost determination of subjects to preferences, subject to reference on deductions.

9. In the table "Deductions on Investment Preferences" are specified:

1) in column 1 - sequence number of line;

2) in column 2 - the name of subject to preferences (fixed asset);

3) in column 3 - date of commissioning of fixed asset (in case of its availability);

4) in column 4 - number and date of the contract within the investment project signed till January 1, 2009 according to the Law of the Republic of Kazakhstan of January 8, 2003 "About investments";

5) in column 5 - the periods (year) of the beginning and the termination of term of provision of investments according to the signed contract;

6) in column 6 - the project cost of preferences (fixed asset) and (or) the expenses on reconstruction, upgrade which are subject to reference on deductions. The final size of this column is determined the last line by summing of all sizes reflected in this column of the tax register for tax period;

7) in column 7 - the project cost of preferences (fixed asset) and (or) expenses on reconstruction, upgrade carried on deductions in tax period. The final size of this column is determined the last line by summing of all sizes reflected in this column of the tax register for tax period;

8) in column 8 - residual cost of subject to preferences (fixed asset) and (or) expenses on reconstruction, upgrade which in the following tax period are subject to transfer in the corresponding lines of column 6 during preference effective period, determined as difference of the sizes specified in columns 6 and 7 of the corresponding lines. The final size of this column is determined the last line by summing of all sizes reflected in this column of the tax register for tax period.

10. If in the tax register reflection of the wrong data is allowed, error correction is performed by creation of form of the tax register (further - the additional tax register) in which only those numbers of lines of the tax register to which change and (or) amendment are made are filled and specified.

Modification and (or) amendments of the tax register depending on nature of the made mistake is made in the following procedure:

1) in case of detection of mistakes in columns 2, of 3, 4 or 5 tax registers in the additional tax register are specified the corresponding details. At the same time if the mistake in one or several graphs is made, in the additional tax register details of all specified columns are reflected;

2) in case of detection of mistake in columns 6, 7 or 8 tax registers:

in columns 2, of 3, 4 and 5 additional tax registers are specified details of columns 2, of 3, 4 and 5 tax registers;

in columns 6, 7 or 8 additional tax registers the amount of the revealed difference in comparison with the amounts reflected in columns 6, 7 or 8 tax registers is specified.

In case of modification, the values of columns directed to reduction 6, 7 or 8 tax registers, the amount of the revealed difference in columns 6, 7 or 8 additional tax registers are specified with minus sign "-";

3) in case of need additional entering into the tax register of the fixed asset the additional tax register is constituted according to Item 9 of these rules. At the same time in such additional tax register it is necessary to specify line number, following the last line in the tax register, for the period, to which additions are made.

11. If to the tax register to which additional tax registers are earlier constituted the additional tax register is constituted, then the last is constituted taking into account earlier provided additional tax registers,

12. Written reasons which are signed by persons which constituted the additional tax register and are certified by seal (in case of its availability) the taxpayer, with indication of are applied to the additional tax register:

1) the reasons of modification and (or) amendments in the tax register;

2) dates of commissioning of fixed asset (in case of its availability);

3) numbers and dates of the contract (in case of its availability);

4) line numbers of the tax register to which changes are made;

5) dates of creation of written reasons.

Chapter 3. Creation of form of the tax register by determination of cost balances of groups (subgroups) of the fixed assets and the subsequent expenses on the fixed assets

13. The form of the tax register by determination of cost balances of groups (subgroups) of the fixed assets and the subsequent expenses on the fixed assets is intended for determination of cost balances of groups (subgroups) of the fixed assets and the subsequent expenses on the fixed assets, for the purpose of the taxation according to the Tax code.

14. In the table "The Depreciation Charges and Other Deductions on the Fixed Assets" are specified:

1) in column 1 - sequence number of line;

2) in column 2 - the name of cost indicators and deductions on the fixed assets;

3) in column 3 - the indicators intended for reflection of deductions on buildings, constructions (except for oil, gas wells and transfer devices), the tables "Disaggregation of the Depreciation Charges and Other Deductions on the Fixed Assets" completed based on total, the provided this form of the tax register;

4) in column 4 - the indicators intended for reflection of deductions on the remained groups of the fixed assets, the tables "Disaggregation of the Depreciation Charges and Other Deductions on the Fixed Assets" completed based on total;

5) in column 5 - the totals intended for reflection of deductions on the fixed assets. It is determined as the amount of the corresponding columns 3 and 4.

15. In the table "Disaggregation of the Depreciation Charges and Other Deductions on the Fixed Assets" are specified:

1) in column 1 - sequence number of line;

2) in column 2 - code of fixed assets on the I group of the fixed assets according to the State qualifier of the Republic of Kazakhstan "The qualifier of fixed assets" or the name of group on II, III and IV groups of the fixed assets on which calculation of the depreciation charges by the taxpayer according to the Tax code is made;

3) in column 3 - number of group of the fixed assets for calculation of the depreciation charges according to the Tax code;

4) in column 4 - limit rates of depreciation as a percentage according to the Tax code;

5) in column 5 - the depreciation rates applied by the taxpayer as a percentage on each subgroup (group), but not above limiting, specified in column 4;

6) in column 6 - on each tax subgroup (group) the size of cost balance of subgroup (group) is specified the beginning of tax period. Final sizes of this column are determined in final lines by buildings, structures and by the remained groups of the fixed assets by summing of all corresponding sizes reflected in this column of the tax register for tax period;

7) in column 7 - the cost of the arrived fixed assets determined according to the Tax code. The cost of the specified fixed assets and intangible assets is determined according to the Tax code. Final sizes of this column are determined in final lines by buildings, structures and by the remained groups of the fixed assets by summing of all corresponding sizes reflected in this column of the tax register for tax period;

8) in column 8 - the cost of the disposed fixed assets determined according to the Tax code. Final sizes of this column are determined in final lines by buildings, structures and by the remained groups of the fixed assets by summing of all corresponding sizes reflected in this column of the tax register for tax period;

9) in column 9 - the amount of the subsequent expenses attributable to deductions according to article 122 of the Tax Code;

10) in column 10 - the amount of the subsequent expenses attributable to increase in cost group balance sheet (subgroup) according to Item 3 of article 122 of the Tax Code;

11) in column 11 - the size of cost balance of subgroup for the end of accounting tax period according to the Tax code which is determined in the following procedure: column 6 + column 7 - column 8 + column 10. Final sizes of this column are determined in final lines by buildings, structures and by the remained groups of the fixed assets by summing of all corresponding sizes reflected in this column of the tax register for tax period;

12) in column 12 - the amount of the depreciation charges for tax period estimated according to the Tax code in the following procedure: column 11 x column 5;

13) in column 13 - the size of cost balance of the fixed group assets (II, III and IV) in case of disposal of the fixed assets for the end of tax period is deductible according to the Tax code;

14) in column 14 - cost balance of subgroup (group) which size for the end of accounting tax period constitutes the amount smaller than 300 monthly settlement indicators also are deductible according to the Tax code. Final sizes of this column are determined in final lines by buildings, structures and by the remained groups of the fixed assets by summing of all corresponding sizes reflected in this column of the tax register for tax period;

15) in column 15 - cost balance of subgroup for the end of tax period taking into account the adjustments provided by the Tax code which is determined in the following procedure: column 11 - column 12 - column 13 - column 14.

In case of disposal, except for voluntary conveyance, the fixed asset of subgroup (on the I group) the amount in the amount of cost balance of subgroup for the end of tax period is recognized loss on disposal of the fixed assets of the I group. The cost balance of this subgroup is equated to zero and is not deductible.

In case of voluntary conveyance of all fixed assets of subgroup (on the I group) or groups (on II, III and IV groups) the cost balance of the relevant subgroup or group for the end of tax period is equated to zero and is not deductible. Final sizes of this column are determined in final lines by buildings, structures and by the remained groups of the fixed assets by summing of all corresponding sizes reflected in this column of the tax register for tax period.

16. In the table "The Depreciation Charges on the Fixed Assets for the First Time Put into Operation in the territory of the Republic of Kazakhstan" (it is filled with the taxpayers who are the subsoil users, in accordance with the terms, provided by the Tax code) are specified:

1) in column 1 - sequence number of line;

2) in column 2 - code of the fixed assets for the first time put into operation in the territory of the Republic of Kazakhstan according to the State qualifier of the Republic of Kazakhstan "The qualifier of fixed assets";

3) in column 3 - date of commissioning in the territory of the Republic of Kazakhstan the corresponding fixed asset;

4) in column 4 - number of group of the fixed assets according to the Tax code;

5) in column 5 - limit rates of depreciation as a percentage according to the Tax code;

6) in column 6 - the depreciation rates applied by the taxpayer as a percentage according to each name of the fixed assets, but not above limiting specified in column 5;

7) in column 7 - the double depreciation rates applied by the taxpayer according to Item 6 of article 120 of the Tax Code, determined as the work of size of column 6 for "2" corresponding lines;

8) in column 8 - the cost of the arrived fixed assets for the first time put into operation in the territory of the Republic of Kazakhstan and used by the taxpayer for the purpose of receipt of gross annual income. The final size of this column is determined the last line by summing of all sizes reflected in this column of the tax register for tax period;

9) in column 9 - the amount of the depreciation charges estimated on double depreciation rate, on condition of use of these fixed assets for the purpose of receipt of gross annual income at least three years according to the Tax code, determined as the work of the sizes specified in columns 7 and 8 of the corresponding lines. The final size of this column is determined the last line by summing of all sizes reflected in this column of the tax register for tax period;

10) in column 10 - residual cost of the fixed assets for the first time put into operation in the territory of the Republic of Kazakhstan in tax period which is used for the purpose of receipt of gross annual income will be determined as difference of columns 8 and 9. In subsequent tax period data of this column are subject to inclusion in cost balance of the relevant subgroup (group) for calculation of the depreciation charges for the purpose of the taxation and are transferred to the corresponding column 7 of the table "Disaggregation of the Depreciation Charges and Other Deductions on the Fixed Assets" of the tax register of the following tax period. The final size of this column is determined the last line by summing of all sizes reflected in this column of the tax register for tax period;

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