ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 20, 2018 No. 1095

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2018 No. 166 "About approval of forms of tax statements and rules of their creation"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2018 No. 166 "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. 16448, it is published on March 16, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) 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 "The 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 the 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 "The 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 150.00) according to appendix 12 to this order;

13) rules of creation of tax statements "The declaration on the corporate income tax (form 150.00)" according to appendix 13 to this order;

13-1) form of the declaration on the corporate income tax and on the excess profit tax (form 150.00) according to appendix 13-1 to this order;

13-2) rules of creation of tax statements "The declaration on the corporate income tax and on the excess profit tax (form 150.00)" according to appendix 13-2 to this order;

14) declaration form on the individual income tax and the social tax (form 200.00) according to appendix 14 to this order;

15) rules of creation of tax statements "The declaration on the individual income tax and the social tax, (form 200.00)" according to appendix 15 to this order;

15-1) form of the declaration on the individual income tax and the social tax (form 200.00) according to appendix 15-1 to this order;

15-2) rules of creation of tax statements "The declaration on the individual income tax and the social tax, (form 200.00)" according to appendix 15-2 to this order;

16) declaration form on the individual income tax (form 220.00) according to appendix 16 to this order;

17) rules of creation of tax statements "The declaration on the individual income tax (form 220.00)" according to appendix 17 to this order;

18) declaration form on the individual income tax and property (form 230.00) according to appendix 18 to this order;

19) rules of creation of tax statements "The declaration on the individual income tax and property (form 230.00)" according to appendix 19 to this order;

20) declaration form on the individual income tax (form 240.00) according to appendix 20 to this order;

21) rules of creation of tax statements "The declaration on the individual income tax (form 240.00)" according to appendix 21 to this order;

22) declaration form on the value added tax (form 300.00) according to appendix 22 to this order;

23) rules of creation of tax statements "The declaration on the value added tax (form 300.00)" according to appendix 23 to this order;

23-1) form of the declaration on the value added tax (form 300.00) according to appendix 23-1 to this order;

23-2) rules of creation of tax statements "The declaration on the value added tax (form 300.00)" according to appendix 23-2 to this order;

24) declaration form on indirect taxes on the imported goods (form 320.00) according to appendix 24 to this order;

25) rules of creation of tax statements "The declaration on indirect taxes on the imported goods (form 320.00)" according to appendix 25 to this order;

26) the application form about commodity importation and payment of indirect taxes (form 328.00) according to appendix 26 to this order;

27) rules of filling and submission of tax statements "The statement for commodity importation and payment of indirect taxes (form 328.00)" according to appendix 27 to this order;

28) declaration form on excise (form 400.00) according to appendix 28 to this order;

29) rules of creation of tax statements "The declaration on excise (form 400.00)" according to appendix 29 to this order;

30) form of calculation of excise for structural division or the objects connected with the taxation (form 421.00), according to appendix 30 to this order;

31) rules of creation of tax statements "Calculation of excise for structural division or the objects connected with the taxation (form 421.00)", according to appendix 31 to this order;

32) 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 agreement (contract) on the Section of products (form 500.00), according to appendix 32 to this order;

33) rules of creation of tax statements "The 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 agreement (contract) on the Section of products (form 500.00)", according to appendix 33 to this order;

34) declaration form on subscription bonus and bonus of commercial detection (form 510.00) according to appendix 34 to this order;

35) rules of creation of tax statements "The declaration on subscription bonus and bonus of commercial detection (form 510.00)" according to appendix 35 to this order;

35-1) form of the declaration on subscription bonus (form 510.00) according to appendix 35-1 to this order;

35-2) rules of creation of tax statements "The declaration on subscription bonus (form 510.00)" according to appendix 35-2 to this order;

36) form of the declaration (calculation) of execution of the tax liability in natural form (form 531.00) according to appendix 36 to this order;

37) rules of creation of tax statements "The declaration (calculation) on execution of the tax liability in natural form (form 531.00)" according to appendix 37 to this order;

38) declaration form on the excess profit tax (form 540.00) according to appendix 38 to this order;

39) rules of creation of tax statements "The declaration on the excess profit tax (form 540.00)" according to appendix 39 to this order;

40) declaration form on payment on compensation of historical costs (form 560.00) according to appendix 40 to this order;

41) rules of creation of tax statements "The declaration on payment on compensation of historical costs (form 560.00)" according to appendix 41 to this order;

42) declaration form on the rent export levy (form 570.00) according to appendix 42 to this order;

43) rules of creation of tax statements "The declaration on the rent export levy (form 570.00)" according to appendix 43 to this order;

44) declaration form on severance tax (form 590.00) according to appendix 44 to this order;

45) rules of creation of tax statements "The declaration on severance tax (form 590.00)" according to appendix 45 to this order;

46) declaration form on the alternative tax on subsurface use (form 600.00) according to appendix 46 to this order;

47) rules of creation of tax statements "The declaration on the alternative tax on subsurface use (form 600.00)" according to appendix 47 to this order;

48) 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 48 to this order;

49) 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 49 to this order;

50) declaration form on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 50 to this order;

51) rules of creation of tax statements "The declaration on tax on vehicles, on the land tax and the property tax (form 700.00)" according to appendix 51 to this order;

52) form of calculation of the current payments for tax on vehicles (form 701.00) according to appendix 52 to this order;

53) rules of creation of tax statements "Calculation of the current payments for tax on vehicles (form 701.00)" according to appendix 53 to this order;

54) form of calculation of the current payments for the land tax and the property tax (form 701.01) according to appendix 54 to this order;

55) 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 55 to this order;

56) declaration form on tax on gaming and the fixed tax (form 710.00) according to appendix 56 to this order;

57) rules of creation of tax statements "The declaration on tax on gaming and the fixed tax (form 710.00)" according to appendix 57 to this order;

58) 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 58 to this order;

59) 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 59 to this order;

60) declaration form on payment for use of water resources of superficial sources (form 860.00) according to appendix 60 to this order;

61) rules of creation of tax statements "The declaration on payment for use of water resources of superficial sources (form 860.00)" according to appendix 61 to this order;

62) declaration form on payment for issues to the environment (form 870.00) according to appendix 62 to this order;

63) rules of creation of tax statements "The declaration on payment for issues to the environment (form 870.00)" according to appendix 63 to this order;

64) form of the register of lease agreements (use) (form 871.00) according to appendix 64 to this order;

65) rules of creation of tax statements "The register of lease agreements (use) (form 871.00)" according to appendix 65 to this order;

66) form of the simplified declaration for subjects of small business (form 910.00) according to appendix 66 to this order;

67) rules of creation of tax statements "The simplified declaration for subjects of small business (form 910.00)" according to appendix 67 to this order;

68) form of calculation of cost of the patent (form 911.00) according to appendix 68 to this order;

69) rules of creation of tax statements "Calculation of cost of the patent (form 911.00)" according to appendix 69 to this order;

70) declaration form for the taxpayers applying special tax regime with use of the fixed deduction (form 912.00) according to appendix 70 to this order;

71) rules of creation of tax statements "The declaration for the taxpayers applying special tax regime with use of the fixed deduction (form 912.00)" 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 "The declaration for payers of the single land tax (form 920.00)" according to appendix 73 to this order.";

in Rules of creation of tax statements "The declaration on the corporate income tax (form 150.00)", approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2018.";

in Rules of creation of tax statements "The declaration on the individual income tax and the social tax, (form 200.00)", approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2018.";

in Rules of creation of tax statements "The declaration on the value added tax (form 300.00)", approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2018.";

in Rules of creation of tax statements "The declaration on subscription bonus and bonus of commercial detection (form 510.00)", approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2018.";

in Rules of creation of tax statements "The declaration on the excess profit tax (form 540.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2018.";

add with appendices 13-1, 13-2, 15-1, 15-2, 23-1, 23-2, 35-1 and 35-2 according to appendices 1, of 2, of 3, of 4, of 5, of 6, 7 and 8 to this order;

in Rules of creation of tax statements "The declaration on tax on vehicles, on the land tax and the property tax (form 700.00)", approved by the specified order:

state Item 23 in the following edition:

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

1) IIN (BIN) of the taxpayer on vehicles;

2) the BIN of the office of akims of the cities of district value, villages, settlements, rural districts is filled only in case of creation of form 700.01 on the cities of district value, villages, settlements, rural districts;

3) the line 3 is filled with the taxpayers applying special tax regime to producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives according to Articles 698, of 699, 700 and 701 Tax codes and the type of the applied tax regime in relation to vehicles is specified:

the cell 3 A is noted by taxpayers on the vehicles which are not used in activities on which the special tax regime is applied;

the cell of 3 V is noted by taxpayers on the vehicles used in activities on which the special tax regime is applied;

4) tax period (year) - accounting tax period for which tax statements are submitted.";

state Item 29 in the following edition:

"29. Filling of form 700.03 is performed by persons, engaged in the private practice, physical persons who are not individual entrepreneurs on the objects specified in article 530 of the Tax Code.";

in Rules of creation of tax statements "Calculation of the current payments for tax on vehicles (form 701.00)", approved by the specified order:

state Item 13 in the following edition:

"13. This appendix is intended for filling with taxpayers of the estimated amount of the current payments on tax on vehicles according to Section 13 of the Tax code.";

state Item 16 in the following edition:

"16. In the Section 2 "Calculation of Tax on Vehicles on the Cities of District Value, Villages, Settlements, Rural Districts":

1) in the column A the sequence number of line which begins with line 00000001 is specified;

2) in the column B the BIN of the office of akims of the cities of district value, villages, settlements, rural districts are specified;

3) in the column C the amounts of the current payments which are subject to payment by the cities of district value, villages, settlements, rural districts are specified.".

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

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

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. This order becomes effective since January 1, 2019 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 20, 2018 No. 1095

Appendix 13-1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2018 No. 166

See Appendix 13-1 (3.61Mb In original language)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 20, 2018 No. 1095

Appendix 13-2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2018 No. 166

Rules of creation of tax statements "The declaration on the corporate income tax and on the excess profit tax (form 150.00)"

Chapter 1. General provisions

1. These rules of creation of tax statements "The declaration on the corporate income tax and on the excess profit tax (form 150.00)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for creation of form of the tax statements "The Declaration on the Corporate Income Tax and on the Excess Profit Tax" (further - KPN and NSP) (further - the declaration) intended for calculation of KPN and NSP. The declaration is constituted by subsoil users, except for:

the subsoil users specified in Item 1 of article 722 of the Tax Code;

the subsoil users who are exclusively performing investigation and (or) production of popular minerals, nonmetallic solid minerals, specified in line 13 of the table, stipulated in Article 746 Tax codes, underground waters, therapeutic muds and also construction and (or) operation of the underground constructions which are not connected with investigation and (or) production;

2. The declaration consists of the declaration (form 150.00) and appendices to it (forms with 150.01 on 150.12), 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 exceeding 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) electronically - it is filled according to article 208 of the Tax Code.

11. The declaration is constituted, signed, certified (seal of the cases established by the legislation of the Republic of Kazakhstan or the digital signature) by the taxpayer (tax agent) on paper and (or) electronic carriers in the Kazakh and (or) Russian languages, according to Item 2 of article 204 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 (tax agent) with mark of surname, name and middle name (in case of its availability) and the signature of the employee of the body of state revenues which adopted the declaration and impress of a seal (stamp);

2) by mail the registered mail with the notification on paper - the taxpayer (tax agent) receives the notification of post or other organization of communication;

3) electronically, allowing computer information processing - 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 KPN in general is determined by activities of the subsoil user as the amount of KPN estimated on extra contractual activities and for each contract for subsurface use.

KPN amount is determined by each contract for subsurface use according to the procedure, determined in form 150.01.

KPN amount is determined by extra contractual activities by the subsoil user according to the procedure, determined in form 150.02.

Chapter 2. The explanation on filling of the declaration (form 150.00)

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

1) business and identification number (further - the BIN) the taxpayer. In case of execution of the tax liability by the trustee in line the BIN 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) the name of the taxpayer - the name of the legal entity according to constituent documents.

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 206 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 to article 206 of Item 3 of article 206 of the Tax Code;

6) currency code - currency code according to Item 60 of these rules;

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 61 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 227 of the Tax Code is specified;

2) in line 150.00.002 the income from increase in value according to article 228 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 229 of the Tax Code is specified;

5) in line 150.00.005 the income according to doubtful obligations according to article 230 of the Tax Code is specified;

6) in line 150.00.006 the income from right to claim concession according to article 233 of the Tax Code is specified;

7) in line 150.00.007 the income from disposal of the fixed assets determined according to article 234 of the Tax Code is specified;

8) in line 150.00.008 the income from expense adjustment on geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users determined according to article 235 of the Tax Code is specified;

9) in line 150.00.009 the income from excess of the amount of contributions to the fund of mitigation of consequences of development of fields over the amount of actual expenses for mitigation of consequences of development of fields determined according to article 236 of the Tax Code is specified;

10) in line 150.00.010 the amount of inappropriate use by the subsoil user of means of liquidating fund determined according to article 252 of the Tax Code is specified;

11) in line 150.00.011 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 gross annual income according to the subitem 13) of Item 1 of article 226 of the Tax Code earlier;

12) in line 150.00.012 the dividends included in gross annual income according to the subitem 16) of Item 1 of article 226 of the Tax Code and 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 17) and 19) of Item 1 of article 226 of the Tax Code are specified;

13) in line 150.00.013 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 18) of Item 1 of article 226 of the Tax Code is specified;

14) in line 150.00.014 the income on the investment deposit placed in Islamic bank determined according to the subitem 22) of Item 1 of article 226 of the Tax Code is specified;

15) in line 150.00.015 other income of the taxpayer included in gross annual income according to the Tax code is specified;

16) in line 150.00.016 the total amount of gross annual income is specified;

17) in line 150.00.017 the adjustment amount of gross annual income according to Item 1 of article 241 of the Tax Code is specified;

18) in line 150.00.018 the positive or negative positive exchange difference formed upon transition to other evaluation method of inventory stocks (further - TMZ) according to Item 3 of article 241 of the Tax Code is specified;

19) in line 150.00.019 the gross annual income taking into account adjustments determined as difference of lines 150.00.016 and 150.00 is specified. 017, increased by line 150.00.018 (if value of this line positive) or reduced by line 150.00.018 (if value of this line negative) (150.00.016 - 150.00.017) ± 150.00.018).

17. In the Section "Deductions":

1) in line 150.00.020 the cost of the realized (used) goods acquired and gratuitously the got job, services, attributable to deductions according to Item 1 of article 242 of the Tax Code, determined as 150.00.020 I - 150.00.020 II + 150.00.020 III + 150.00.020 IV + 150.00.020 V - 150.00.020 VI - 150.00.020 VII - 150.00.020 VIII - 150.00.020 IX is specified:

in line 150.00.020 I cost of 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 150.00.020 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 150.00.020 II is filled based on data of the liquidation balance sheet;

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