ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 4, 2017 No. 533

About modification and amendments in the 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"

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) I ORDER:

1. Bring in the 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" (it is registered in the Register of state registration of regulatory legal acts at No. 10156, it is published on February 12, 2015 in information system of law of Ad_let) the following changes and amendments:

state Item 1 in the following edition:

"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 payments for tax on vehicles (form 701.00) according to appendix 54 to this order;

55) rules of creation of tax statements (calculation) of the current payments for tax 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 payments for tax 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 payments for tax on vehicles (form 701.00) according to appendix 133 to this order;

134) rules of creation of tax statements (calculation) of the current payments for tax 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.";

in Rules of creation of tax statements (calculation) of the current payments for tax on vehicles (form 701.00) according to appendix 55 to the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements from January 1, 2015 to December 31, 2017.";

in Rules of creation of tax statements (declaration) on the individual income tax (form 220.00) according to appendix 79 to the specified order:

state Item 2 in the following edition:

"2. These rules extend to obligations on submission of tax statements from January 1, 2016 to December 31, 2017.";

in 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 the specified order:

state Item 2 in the following edition:

"2. These rules extend to obligations on submission of tax statements from January 1, 2016 to December 31, 2017.";

in 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 the specified order:

state Item 2 in the following edition:

"2. These rules extend to obligations on submission of tax statements from January 1, 2016 to December 31, 2017.";

add with appendices 104-1 and 105-1 according to appendices 1 and 2 to this order;

in Rules of creation of tax statements (declaration) on the individual income tax and property (form 230.00) according to appendix 107 to the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements from January 1, 2017 to December 31, 2017.";

in Rules of creation of tax statements (declaration) on the individual income tax (form 240.00) according to appendix 109 to the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements from January 1, 2017 to December 31, 2017.";

in Rules of creation of tax statements (the simplified declaration) for subjects of small business (form 910.00) according to appendix 119 to the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements from July 1, 2017 to December 31, 2017.";

in Rules of creation of tax statements (calculation) of cost of the patent (form 911.00) according to appendix 121 to the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements from July 1, 2017 to December 31, 2017.";

in Rules of creation of tax statements (declaration) on the individual income tax and the social tax (form 200.00) according to appendix 125 to the specified order:

state Item 2 in the following edition:

"2. These rules extend to obligations on submission of tax statements from January 1, 2017 to December 31, 2017.";

add with appendices 126, of 127, of 128, of 129, of 130, of 131, of 132, of 133, of 134, of 135, of 136, of 137, of 138, 139 and 140 according to appendices 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, 16 and 17 to this order.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) 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 from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;

4) 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.

It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan September 5, 2017

_____________ N. Aydapkelov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 4, 2017 No. 533

Appendix 104-1

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

The form intended for collection of administrative data

The declaration on the individual income tax

accounting period 20 __ year

Index: form 220.00

Frequency: annual

Represent: the individual entrepreneurs (including country or the farms applying special tax regime to producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives) performing calculation and tax payment in generally established procedure

Where it is represented: in bodies of state revenues

Representation term: no later than March 31 of the year following accounting tax period

Note: the explanation on filling is provided in Rules of creation of tax statements (declaration) on the individual income tax (form 220.00) according to appendix 105-1 to this order.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 4, 2017 No. 533

Appendix 104-1

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

See Appendix 1 (0.97Mb In original language)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 4, 2017 No. 533

Appendix 105-1

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 individual income tax (form 220.00)

Chapter 1. General provisions

1. These rules of creation of tax statements (declaration) on the individual income tax (form 220.00) (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) (further - the Tax code) and determine procedure for creation of form of tax statements (declaration) on the individual income tax (further - the declaration) intended for calculation of the individual income tax. The declaration is constituted by the physical persons individual entrepreneurs performing calculation and tax payment in generally established procedure according to Articles 178, of 179, of 183, Chapter 21 of the Tax code including country or the farms applying special tax regime to producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives according to Articles 178, of 179, 183 Tax codes taking into account feature, the stipulated in Clause 451 Tax code, and also physical nonresident persons according to Section 7 of the Tax code.

2. These rules extend to obligations on submission of tax statements since January 1, 2018.

3. The declaration consists of the declaration (form 220.00) and appendices to it (forms with 220.01 on 220.04), intended for detailed reflection of information on calculation of the tax liability.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info