Order of the Minister of Finance of the Republic of Kazakhstan "About modification and amendments in the Order of the First deputy Premier-Ministra of the Republic..."

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 20, 2020 No. 1214

About modification and amendments in the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39 "About approval of forms of tax statements and rules of their creation"

I ORDER:

1. Bring in the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39 "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. 19897, it is published on February 13, 2020 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;

14) declaration form on the corporate income tax (form 180.00) according to appendix 14 to this order;

15) rules of creation of tax statements "The declaration on the corporate income tax (form 180.00)" according to appendix 15 to this order;

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

17) rules of creation of tax statements "The declaration on the individual income tax and the social tax, (form 200.00)" according to appendix 17 to this order;

18) declaration form on the individual income tax (form 220.00) according to appendix 18 to this order;

19) rules of creation of tax statements "The declaration on the individual income tax (form 220.00)" according to appendix 19 to this order;

20) declaration form on the individual income tax and property (form 230.00) according to appendix 20 to this order;

21) rules of creation of tax statements "The declaration on the individual income tax and property (form 230.00)" according to appendix 21 to this order;

22) declaration form on the individual income tax (form 240.00) according to appendix 22 to this order;

23) rules of creation of tax statements "The declaration on the individual income tax (form 240.00)" according to appendix 23 to this order;

24) declaration form on the value added tax (form 300.00) according to appendix 24 to this order;

25) rules of creation of tax statements "The declaration on the value added tax (form 300.00)" 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;

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;

74) declaration form on the corporate income tax (form 100.00) according to appendix 74 to this order;

75) rules of creation of tax statements "The declaration on the corporate income tax (form 100.00)" according to appendix 75 to this order;

76) declaration form on the corporate income tax (form 180.00) according to appendix 76 to this order;

77) rules of creation of tax statements "The declaration on the corporate income tax (form 180.00)" according to appendix 77 to this order;

78) declaration form on the individual income tax and the social tax (form 200.00) according to appendix 78 to this order;

79) rules of creation of tax statements "The declaration on the individual income tax and the social tax, (form 200.00)" according to appendix 79 to this order;

80) declaration form on the individual income tax (form 220.00) according to appendix 80 to this order;

81) rules of creation of tax statements "The declaration on the individual income tax (form 220.00)" according to appendix 81 to this order;

82) declaration form on the individual income tax (form 240.00) according to appendix 82 to this order;

83) rules of creation of tax statements "The declaration on the individual income tax (form 240.00)" according to appendix 83 to this order;

84) declaration form on the value added tax (form 300.00) according to appendix 84 to this order;

85) rules of creation of tax statements "The declaration on the value added tax (form 300.00)" according to appendix 85 to this order;

86) form of calculation of the current payments for the land tax and the property tax (form 701.01) according to appendix 86 to this order;

87) declaration form on tax on gaming (form 710.00) according to appendix 87 to this order;

88) rules of creation of tax statements "The declaration on tax on gaming (form 710.00)" according to appendix 88 to this order;

89) form of the register of lease agreements (use) (form 871.00) according to appendix 89 to this order;

90) rules of creation of tax statements "The register of lease agreements (use) (form 871.00)" according to appendix 90 to this order;

91) form of the simplified declaration for subjects of small business (form 910.00) 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) form of calculation of cost of the patent (form 911.00) according to appendix 93 to this order;

94) rules of creation of tax statements "Calculation of cost of the patent (form 911.00)" according to appendix 94 to this order;

95) declaration form for the taxpayers applying special tax regime with use of the fixed deduction (form 912.00), according to appendix 95 to this order;

96) 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 96 to this order;

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

98) rules of creation of tax statements "The declaration for payers of the single land tax (form 920.00)" according to appendix 98 to this order.";

in Rules of creation of tax statements "The declaration on the corporate income tax (form 100.00)", approved by the specified order:

state Item 14 in the following edition:

"14. This form extends to the legal relationship which arose from January 1, 2019 to December 31, 2020.";

in 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)", approved by the specified order:

17, 18 and 19 to state Items in the following edition:

"17. Appendix to calculation (101.04):

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

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

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

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

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

When filling country code the coding of the countries according to the appendix 22 "The qualifier of the countries of the world" approved by the decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs declarations" except the states with the preferential taxation included in the list, the states with the preferential taxation approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 142 is used (it is registered in the Register of state registration of regulatory legal acts at No. 16404) (further - the Order No. 142). For the states with the preferential taxation included in the list approved by the Order No. 142, when filling country code as country code sequence numbers of such states according to the Order No. 142 are used. For the states having in the territory administrative territorial units with the preferential taxation, the sequence number of this state will be considered as country code;

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

6) in column F the income type code according to Item 18 of the these rules received by the nonresident from sources in the Republic of Kazakhstan is specified;

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

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

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

9) in the column I the income tax rate at payment source established by the international treaty or article 646 of the Tax Code is specified;

10) in column J the income tax amount from the added and paid income which is subject to budget contribution according to article 647 of the Tax Code is specified.

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

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

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

When making foreign currency transactions in this column the amount of the unpaid income of the nonresidents carried by the tax agent on deductions, converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange the last day of tax period, stipulated in Clause 314 Tax codes for which the income of the nonresident is carried on deductions is specified;

12) in the column L the income tax rate at payment source established by the international treaty or article 646 of the Tax Code is specified;

13) in the column M the income tax amount from the income of the nonresidents, added, but unpaid during accounting tax period, carried by the tax agent on deductions which is subject to budget contribution according to article 647 of the Tax Code is specified.

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

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

14) in column N the amount of the income added according to the subitem 5) of Item 1 of article 644 of the Tax Code is specified. When making transactions (payment of the income) in foreign currency, in this column the income amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified;

15) in column O the income tax rate at payment source established by the international treaty or article 646 of the Tax Code is specified;

16) in column P the income tax amount from the income added according to the subitem 5) of Item 1 of article 644 of the Tax Code which is subject to budget contribution according to article 647 of the Tax Code is specified.

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

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

18) in column R the code of type of the international treaty according to Item 20 of these rules which was applied to the income specified in column N is specified;

19) in column S the name of the international treaty specified in column R in case of reflection in the column R of code 22 is specified;

20) in column T the country code with which the international treaty Column T is signed is specified it is filled according to the subitem 4) of Item 17 of these rules. The columns Q-S are filled in if the taxpayer applies provisions of the ratified interstate or intergovernmental agreement.

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

Column J - in the corresponding lines 101.04.002 I, 101.04.002 II and 101.04.002 III.

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

Total sums of the column N of appendix for the corresponding month of reporting quarter are transferred to the corresponding lines 101.04.005 I, 101.04.005 II and 101.04.005 III. Total sums of the column P of appendix for the corresponding month of reporting quarter are transferred to the corresponding lines 101.04.006 I, 101.04.006 II and 101.04.006 III;

21) in column U the amount of the income from sources of the Republic of Kazakhstan, non-taxable, according to subitems 3-1) and 4-1) of Item 2 of article 644 of the Tax Code is specified. When making transactions (payment of the income) in foreign currency, in this column the income amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified;

22) in the column V the amount of the income from sources of the Republic of Kazakhstan, non-taxable, according to Item 9 of article 645 of the Tax Code, except for the income of Item 9 of article 645 of the Tax Code specified in the subitem 1), except for the income of Item 9 of article 645 of the Tax Code specified in the subitem 1) is specified. When making transactions (payment of the income) in foreign currency, in this column the income amount converted into national currency of the Republic of Kazakhstan using the market rate of currency exchange on the date of payment of the income or, in case of advance payment, on the date of charge of the income is specified.

18. When filling calculation the following coding of income types is used.

Codes of income types from sources in the Republic of Kazakhstan:

1010 - the income from sales of goods in the territory of the Republic of Kazakhstan, and also the income from sales of goods, being in the Republic of Kazakhstan, out of its limits within implementation of foreign trade activity;

1020 - the income from performance of works, rendering services in the territory of the Republic of Kazakhstan;

1021 - the income from rendering services in opening and maintaining correspondent accounts of resident banks and to carrying out calculations for them, and also calculations by means of the international payment cards;

1030 - the income from rendering managerial, financial, consulting, engineering, marketing, auditor, legal (except for services in representation and protection of the rights and legitimate interests in courts, arbitration or reference tribunal, and also notarial services) services outside the Republic of Kazakhstan;

1031 - the income from performance of works, rendering services outside the Republic of Kazakhstan, except for the income specified in subitems 3), 4) and 5) of Item 1 of article 644 of the Tax Code;

1040 - the income of person registered in the state with the preferential taxation included in the list approved by the Order No. 142, from performance of works, rendering services irrespective of the place of their actual accomplishment, rendering and also other income, stipulated in Clause 644 Tax codes;

1050 - the income of person registered in foreign state, in obligation type on the received advance (advance payment) in case of accomplishment of one of the following conditions:

not satisfied with the nonresident after the two-year period from the date of advance payment (advance payment);

not satisfied with the nonresident for date of submission of liquidating tax statements in case of liquidation of person which paid advance payment (advance payment) before the expiration of the two-year period from the date of advance payment (advance payment) if other is not provided by this subitem;

1060 - the income from increase in value in case of realization:

the property which is in the territory of the Republic of Kazakhstan, the rights to which or transactions on which are subject to state registration according to the Law of the Republic of Kazakhstan of July 26, 2007 "About state registration of the rights to real estate" (further - the Law on state registration);

the property which is in the territory of the Republic of Kazakhstan being subject to state registration according to the Law on state registration;

the securities issued by resident, and also share in the authorized capital of legal resident person, the consortium located in the Republic of Kazakhstan;

the shares issued by the nonresident and also shares in the authorized capital of legal nonresident person, consortium if 50 and more percent of cost of such shares, share or assets of legal nonresident person the property which is in the Republic of Kazakhstan constitutes;

1061 - the income from increase in value in case of realization by method of open tenderings on the stock exchange functioning in the territory of the Republic of Kazakhstan or foreign stock exchange of the securities which are on the date of realization in official listings of this stock exchange;

1062 - the income from increase in value in case of implementation of the shares issued by the legal entity, or share in the legal entity or consortium specified in the subitem 6) of Item 1 of article 644 of the Tax Code, except for the income of persons registered in the state with the preferential taxation included in the list approved by the Order No. 142, falling under subitem conditions 8) of Item 9 of article 645 of the Tax Code;

1070 - the income from concession of rights to claim of debt to the resident or legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization for the nonresident who yielded right to claim;

1080 - the income from concession of rights to claim in case of acquisition of rights of the requirement of debt at resident or the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization - for the nonresident acquiring the right to claim;

1090 - the income in penalty type (penalties, penalty fee) and other types of sanctions, except returned from the budget of the penalties which are unreasonably withheld earlier;

1091 - the payments connected with value adjustment on quality of realization of the crude oil transported on single pipeline system out of limits of the Republic of Kazakhstan;

1100 - income in type of dividends gained from legal resident person and also from the mutual investment funds created according to the Law of the Republic of Kazakhstan of July 7, 2004 "About investment and venture funds";

1101 - dividends, except for paid to persons registered in the state with the preferential taxation included in the list approved by the Order No. 142, falling under subitem conditions 4) of Item 9 of article 645 of the Tax Code;

1102 - the dividends paid by legal persons subsoil users, except for paid to persons registered in the state with the preferential taxation included in the list approved by the Order No. 142, falling under subitem conditions 5) of Item 9 of article 645 of the Tax Code;

1110 - the income in type of remunerations, except for remunerations according to debt securities;

1111 - dividends and remunerations on the securities which are for accrual date of such dividends and remunerations in the official listing of the stock exchange functioning in the territory of the Republic of Kazakhstan;

1112 - remunerations on the government issued securities, agency bonds and the income from increase in value in case of implementation of the government issued securities and agency bonds;

1113 - the amounts of the cumulative (added) remunerations according to debt securities paid upon their purchase by resident buyers;

1120 - income in type of remunerations according to debt securities gained from the issuer;

1130 - income in royalty type;

1140 - the income from delivery in property employment (lease) of property which is or will be in the Republic of Kazakhstan, except financial leasing;

1141 - the income from transfer of fixed assets to financial leasing under agreements of the international financial leasing;

1150 - income gained from the real estate which is in the Republic of Kazakhstan;

1160 - the income in type of insurance premiums paid according to insurance contracts or the risks reinsurances arising in the Republic of Kazakhstan;

1170 - income from rendering services in international delivery;

1180 - the income in payment type for vessel idleness in case of materials handling operations over the lay days provided in the agreement (contract) of maritime transport;

1190 - income gained from operation of pipelines, power lines, the lines of fiber-optical communication which are in the territory of the Republic of Kazakhstan;

1200 - the income of physical nonresident person from activities in the Republic of Kazakhstan for the employment contract (to the agreement, the contract) signed with the resident or the nonresident who are employers;

1210 - the income of the labor nonresident immigrant according to the employment contract signed according to the Labor code of the Republic of Kazakhstan of November 23, 2015 based on permission to the labor immigrant;

1220 - the fee of the head and (or) other payments to members of governing body (the board of directors or other body) received by specified persons in connection with accomplishment of the managerial obligations assigned to them concerning resident irrespective of the place of the actual accomplishment of such obligations;

1230 - the allowances of physical nonresident person paid to it in connection with residence in the Republic of Kazakhstan by the resident or the nonresident who is employers;

1240 - the income of physical nonresident person from activities in the Republic of Kazakhstan in the form of the material benefit received from the employer;

1250 - the income of the physical nonresident person in the form of the material benefit received from the face who is not the employer;

1260 - the retirement benefits performed by accumulative pension resident fund;

1270 - the income of the actor of theater, cinema, radio, television, the musician, artist, athlete and other physical nonresident person from activities in the Republic of Kazakhstan in the field of culture, art and sport irrespective of the fact how also to whom payments are performed;

1280 - income in prize type;

1290 - the income, from rendering independent personal (professional) services in the Republic of Kazakhstan;

1300 - the income in type gratuitously the received or inherited property, including works, services, the property except for gratuitously received by physical nonresident person from physical resident person;

1310 - the income on derivative financial instruments;

1320 - income gained from transfer to trust management of property to the resident to whom execution of the tax liability in the Republic of Kazakhstan for the nonresident who is the founder of trust management is not assigned;

1330 - the income on the investment deposit placed in Islamic bank;

1340 - other income arising from activities in the territory of the Republic of Kazakhstan.

19. When filling calculation the following coding of types of international treaties (agreements) is used:

01 - The convention on avoidance of double taxation and prevention of tax avoidance on the income and the capital;

02 - Foundation agreement of Islamic Development bank;

03 - Agreement on operating conditions of the regional ecological center of Central Asia;

04 - Foundation agreement of Asian Development Bank;

05 - The agreement on use of grant on the construction project of the new government building;

06 - Agreement on financial cooperation;

07 - Memorandum of understanding;

08 - The agreement concerning destruction of mine launchers of intercontinental ballistic missiles, mitigation of consequences of emergencies and prevention of distribution of nuclear weapon;

09 - Agreement of the International Bank for Reconstruction and Development;

10 - Agreement of the International Monetary Fund;

11 - Agreement of the International Finance Corporation;

12 - Convention on settlement of investment disputes;

13 - Agreement on organization of the European Bank for Reconstruction and Development;

14 - Vienna convention on the diplomatic intercourses;

15 - The agreement on creation of University of Central Asia;

16 - Convention on organization of Multilateral Investment Guarantee Agency;

17 - Agreement on the Egyptian university of Islamic culture of Nour-Mubarak;

18 - Agreement on air traffic;

19 - The agreement on provision of grant by the International Bank for Reconstruction and Development to the Republic of Kazakhstan on preparation of the Support of Agrocustomer Services project;

20 - The agreement in the form of exchange of notes on attraction of grant of the Government of Japan for implementation of the "Water Supply of Rural Settlements in the Republic of Kazakhstan" project;

21 - Convention on privileges and immunities of Eurasian economic community;

22 - Agreement of the Asian Infrastructure Investment Bank;

23 - Other international agreements (agreements, conventions).";

in Rules of creation of tax statements "The declaration on the corporate income tax (form 110.00)", approved by the specified order:

state Item 71 in the following edition:

"71. When filling the Declaration the following coding of income types is used:

1) the income from sources in the Republic of Kazakhstan:

1010 - the income from sales of goods in the territory of the Republic of Kazakhstan, and also the income from sales of goods, being in the Republic of Kazakhstan, out of its limits within implementation of foreign trade activity;

1020 - the income from performance of works, rendering services in the territory of the Republic of Kazakhstan;

1030 - the income from rendering managerial, financial, consulting, engineering, marketing, auditor, legal (except for services in representation and protection of the rights and legitimate interests in courts, arbitration or reference tribunal, and also notarial services) services outside the Republic of Kazakhstan;

1040 - the income of person registered in the state with the preferential taxation included in the list, the states with the preferential taxation approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 142 (it is registered in the Register of state registration of regulatory legal acts at No. 16404) (further - the Order No. 142), from performance of works, rendering services irrespective of the place of their actual accomplishment, rendering, and also other income, stipulated in Clause 644 Tax codes;