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 January 18, 2022 No. 49

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) the following changes and amendments:

to state preamble of the order in the following edition:

"According to Item 2 of article 206 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:";

In Item 1:

add with subitems 2-1) and 2-2) of the following content:

"2-1) form of the declaration on the corporate income tax (form 100.00) according to appendix 2-1 to this order;

2-2) rules of creation of tax statements "The declaration on the corporate income tax (form 100.00)" according to appendix 2-2 to this order;";

add with subitems 11-1) and 11-2) of the following content:

"11-1) form of the declaration on the corporate income tax (form 110.00) according to appendix 11-1 to this order;

11-2) rules of creation of tax statements "The declaration on the corporate income tax (form 110.00)" according to appendix 11-2 to this order;";

add with subitems 13-1) and 13-2) of the following content:

"13-1) form of the declaration on the corporate income 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 (form 150.00)" according to appendix 13-2 to this order;";

add with subitem 27-1) of the following content:

"27-1) rules of filling and submissions of tax statements "The statement for commodity importation and payment of indirect taxes (form 328.00)" according to appendix 27-1 to this order;";

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

to state Item 1 of the order in the following edition:

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

public institutions;

state educational institutions of secondary education;

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

state Item 14 in the following edition:

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

7) of Item 15 to state the subitem in the following edition

"7) the member of the International financial center "Astana" (further - MFTsA) according to the Constitutional law of the Republic of Kazakhstan "About the International financial center "Astana" (further - the Constitutional law);";

1) of Item 17 to state the subitem in the following edition

"1) in line 100.00.016 the total amount of adjustment of gross annual income according to Item 1 of article 241 of the Tax Code is specified, including:

in line 100.00.016 I dividends are specified if other not stipulated in Item 2 articles 241 of the Tax Code;

in line 100.00.016 II it is specified the dividends paid by joint-stock investment funds of risk investment, to subitem conditions 2) of Item 1 of article 241 of the Tax Code;

in line 100.00.016 III the amount of compulsory calendar, additional and extraordinary contributions of banks received by the organization performing obligatory guaranteeing deposits of physical persons is specified;

in line 100.00.016 IV the amount of the guarantee fees received by Fund of guaranteeing housing construction within the funds allocated for increase in reserve for settlement of warranty cases is specified;

in line 100.00.016 V the amount of compulsory, additional and extraordinary contributions of insurance companies received by Fund of guaranteeing insurance payments is specified;

in line 100.00.016 VI the amount of money received by the organization performing obligatory guaranteeing deposits of physical persons and Fund of guaranteeing insurance payments according to the procedure of satisfaction of their requirements for compensated deposits and the performed warranty and compensation payments is specified;

in line 100.00.016 VII the amount of money received by Fund of guaranteeing housing construction according to the procedure of satisfaction of requirements for payments upon completion of construction of apartment houses (residential buildings) is specified;

in line 100.00.016 VIII the investment revenues gained according to the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan" and directed to individual retirement accounts are specified;

in line 100.00.016 IX it is specified the investment revenues gained according to the Law of the Republic of Kazakhstan "About compulsory social insurance" and directed to increase in assets of the State Social Insurance Fund;

in line 100.00.016 X it is specified the investment revenues gained according to the Law of the Republic of Kazakhstan "About compulsory social medical insurance" (further - the Law on compulsory social medical insurance) and directed to increase in assets of Fund of social medical insurance;

in line 100.00.016 XI the investment revenues gained by joint-stock investment funds from investing activities in compliance the Law of the Republic of Kazakhstan "About investment and venture funds" (further - the Law on investment and venture funds) and considered by custodian of joint-stock investment fund are specified;

in line 100.00.016 XII income from concession of rights to claim of debt gained by special finance company according to the transaction of securitization according to the Law of the Republic of Kazakhstan "About project financing and securitization" is specified;

in line 100.00.016 XIII the net income from property trust management gained (which is subject to obtaining) the founder of trust management is specified;

in line 100.00.016 XIV the amount of the annual compulsory contributions received by fund of guaranteeing obligation fulfillment for cotton receipts against the cotton-processing organizations is specified;

in line 100.00.016 XV the amount of the annual compulsory contributions received by fund of guaranteeing obligation fulfillment for grain receipts against the cereal-receiving companies is specified;

in line 100.00.016 XVI the amount of money, the requirements for the performed warranty payments received by fund of guaranteeing obligation fulfillment for cotton (grain) receipts according to the procedure of satisfaction is specified;

in line 100.00.016 XVII income of the state-owned Islamic special finance company gained from delivery in property employment (lease) and (or) in case of realization of the real estate specified in the subitem 6) of Item 3 of article 519 of the Tax Code, and the parcels of land occupied with such property is specified;

in line 100.00.016 XVIII the income gained by Islamic bank in process of management of money in the form of investment deposits, directed to accounts of depositors of these investment deposits and which are on them is specified. Such income does not include remuneration of Islamic bank;

in line 100.00.016 XIX the income from concession the debt rights to claim acquired by the Islamic special finance company created according to the Law of the Republic of Kazakhstan "About the security market" is specified;

in line 100.00.016 XX the income of the organization performing obligatory guaranteeing deposits of physical persons according to the subitem 20) of Item 1 of article 241 of the Tax Code is specified;

in line 100.00.016 XXI the income of the autonomous cluster fund determined by the Law of the Republic of Kazakhstan "About innovative cluster the "Park of innovative technologies" received from the budget in the form of target transfer only for creation of joint businesses with participation of multinational corporations and also for equity in foreign investment funds is specified;

in line 100.00.016 XXII investment revenues of Fund of guaranteeing housing construction according to the Law of the Republic of Kazakhstan "About equity in housing construction" within the funds allocated for increase in reserve for settlement of warranty cases are specified;

in line 100.00.016 XXIII the income of non-profit organization, stipulated in Item 2 articles 289 of the Tax Code are specified;

in line 100.00.016 XXIV the income of the confided (agent) of authorized body in the field of education in the form of the awarded penalty in connection with implementation of activities for expense recovery of budgetary funds, and also on return of the public educational and public student's credits are specified;

in line 100.00.016 XXV the property value is specified, to the legal entities specified in the subitem 6) of Item 1 of article 293 of the Tax Code gratuitously received by the venture fund created in compliance by the Law on investment and venture funds, and intended for voluntary conveyance;";

9) of Item 18 to state the subitem in the following edition:

"9) in line 100.00.027 are specified the amount of deductions on investment tax preferences:

275 and 276 Tax codes determined according to Articles 274,;

under the contracts signed with authorized state body on investments till January 1, 2009 in compliance the Entrepreneurial code of the Republic of Kazakhstan, in the form of part of cost of the fixed assets put into operation within the investment project;";

state Item 20 in the following edition:

"20. In the Section "Adjustment of the income and deductions according to the Law of the Republic of Kazakhstan "About transfer pricing" (further - the Law on transfer pricing):

in line 100.00.042 the adjustment amount of the income determined according to the Law on transfer pricing is specified;

in line 100.00.043 the adjustment amount of deductions determined according to the Law on transfer pricing is specified.";

2) of Item 49 to state the subitem in the following edition:

"2) in column B the BIN of the legal entity or IIN of the physical person specified in the column B is specified.

The line is subject to filling in the presence at legal or the BIN physical person (IIN) according to the Law of the Republic of Kazakhstan "About national registers of identification numbers";";

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

in 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 "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" (forms 101.01 - 101.02), approved by the specified order:

state Item 1 in the following edition:

"1. These 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 (forms 101.01 - 101.02)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for creation by payers of the corporate income tax (further - KPN) to whom according to article 305 of the Tax Code the obligation on calculation and payment of advance payments on KPN, the following forms of tax statements is assigned:

calculation of the amount of advance payments for KPN which is subject to payment before delivery of the declaration (form 101.01) (calculation before delivery of the declaration);

calculation of the amount of advance payments for KPN which is subject to payment after delivery of the declaration (form 101.02) (calculation after delivery of the declaration).";

in Rules of creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03)", approved by the specified order:

state Item 1 in the following edition:

"1. These rules of creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for the creation of form of the tax statements "Calculation for the Corporate Income Tax" (further - calculation) intended for reflection by the tax agent of the income assessed at source of payment, calculation and timely payment of the corporate income tax (further - KPN) withheld at payment source in case of payment of the income to the residents specified in article 307 of the Tax Code calculation it is constituted by the tax agent according to article 308 of the Tax Code.";

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:

state Item 1 in the following edition:

"1. These rules of creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04)" (further - Rules), are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for creation of form of the tax statements "Calculation for the Corporate Income Tax" (further - calculation) intended for calculation of the amount of the corporate income tax withheld at payment source from the income of the nonresident and also for reflection of the amounts of the income exempted from the taxation according to provisions of the international treaty. Calculation is constituted by the tax agent according to article 648 of the Tax Code.";

In Item 18:

the thirteenth to state the paragraph in the following edition:

"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 "About state registration of the rights to real estate" (further - the Law on state registration);";

twenty third to state the paragraph in the following edition:

"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 "About investment and venture funds";";

to state the paragraph of the fortieth in the following edition:

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

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

state Item 1 in the following edition:

"1. These rules of creation of tax statements "The declaration on the corporate income tax (form 110.00)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) determine procedure for creation of form of the tax statements "The Declaration on the Corporate Income Tax" (further - KPN) (further - the declaration) intended for calculation of KPN. The declaration is constituted by the subsoil users performing activities according to the contract for subsurface use or the contract on the Section of products (further - the contract for subsurface use) in whom the tax regime is set according to Item 1 of article 722 of the Tax Code and the receiver on behalf of the state, taking into account features of the tax regime set in contracts for subsurface use and regulations of the tax legislation existing for date of the conclusion of such contract (further - the applicable tax legislation).";

state Item 15 in the following edition:

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

11) of Item 16 to state the subitem in the following edition:

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

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

The cell "The participant of MFTsA according to the Constitutional law" is noted if the taxpayer is member of the International financial center "Astana" (further - MFTsA) according to the Constitutional law of the Republic of Kazakhstan "About the International financial center "Astana" (further - the Constitutional law).";

15) of Item 17 to state the subitem in the following edition:

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

state Item 20 in the following edition:

"20. In the Section "Adjustment of the income and deductions according to the Law of the Republic of Kazakhstan "About transfer pricing" (further - the Law on transfer pricing):

1) in line 110.00.046 the adjustment amount of the income, made in compliance the Law on transfer pricing is specified, it is determined as the amount of lines 110.01.039 and 110.02.033 (110.01.039 + 110.02.033);

2) in line 110.00.047 the adjustment amount of deductions, made according to the Law on transfer pricing is specified, it is determined as the amount of lines 110.01.040 and 110.02.034 (110.01.040 + 110.02.034).";

in Item 27:

7) to state the subitem in the following edition:

"7) in line 110.01.045 the amount of the loss received by the taxpayer according to article 257 of the Tax Code, which is not subject to transfer according to article 275 of the Tax Code in case of receipt of loss in line 110.01.044 is specified. At the same time, if the amount on line 110.01.037 C is more or is equal to the amount of line 110.01.041, that in line 110.01.045 the amount specified in line 110.01.041 is reflected. If the amount on line 110.01.037 C less amount on line 110.01.041, is transferred to line 110.01.045 the amount of line 110.01.037 C;";

15) to state the subitem in the following edition:

"15) in line 110.01.048 D the amount of the address public assistance provided to physical persons according to the Law of the Republic of Kazakhstan "About the government address public assistance", determined according to the applicable tax legislation is specified;";

in Item 71:

in the subitem 1):

the tenth to state the paragraph in the following edition:

the seventeenth to state the paragraph in the following edition:

to state the paragraph of the twenty eighth in the following edition:

the fiftieth to state the paragraph in the following edition:

"1420 - 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 Law on financial accounting and the financial reporting in the Republic of Kazakhstan;";

2) to state the paragraph of the forty seventh of the subitem in the following edition:

"2420 - 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 Law on financial accounting and the financial reporting outside the Republic of Kazakhstan;";

add with appendices 11-1 and 11-2 according to appendices 3 and 4 to this order;

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

the paragraph one of Item 1 to state in the following edition:

"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 "About taxes and other obligatory payments in the budget" (further - the 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:";

state Item 15 in the following edition:

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

11) of Item 16 to state the subitem in the following edition:

"11) cell "The participant of MFTsA according to the Constitutional law" is marked out if the taxpayer is member of the International financial center "Astana" (further - MFTsA) according to the Constitutional law of the Republic of Kazakhstan "About the International financial center "Astana" (further - the Constitutional law);";

13) of Item 17 to state the subitem in the following edition:

"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 Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" (further - the Law on 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;";

5) of Item 18 to state the subitem in the following edition:

"5) in line 150.00.024 the expense amount of the taxpayer on the added social contributions to the State Social Insurance Fund, attributable to deductions according to Item 11 of article 243 of the Tax Code, and also the amount of the assignments paid to fund of social medical insurance according to the Law of the Republic of Kazakhstan "About compulsory social medical insurance" (further - the Law on compulsory social medical insurance), attributable to deductions according to Item 12 of article 243 of the Tax Code is specified;";

1) of Item 20 to state the subitem in the following edition:

"1) in line 150.00.042 the adjustment amount of the income, the Republic of Kazakhstan made according to the Law "About transfer pricing" is specified (further - the Law on transfer pricing);";

third the subitem 3) of Item 21 to state the paragraph in the following edition:

"in line 150.00.046 II the income exempted from the taxation according to the Constitutional law is specified;";

5) of Item 59 to state the subitem in the following edition:

"5) in line 150.12.005 the adjustment amount of gross annual return according to the Law on transfer pricing is specified;";

in Item 65:

in the subitem 1):

the tenth to state the paragraph in the following edition:

the seventeenth to state the paragraph in the following edition:

twenty eight to state the paragraph in the following edition:

forty nine to state the paragraph in the following edition:

forty two subitems 2) of Item 65 to state the paragraph in the following edition:

add with appendices 13-1 and 13-2 according to appendices 5 and 6 to this order;

in Rules of creation of tax statements (declaration) on the corporate income tax (form 180.00), approved by the specified order:

the paragraph one of Item 1 to state in the following edition:

"1. These rules of creation of tax statements (declaration) on the corporate income tax (form 180. 00) (further - Rules) are developed according to Item 9 of article 6 of the Constitutional law of the Republic of Kazakhstan "About the International financial center "Astana" (further - the Constitutional law), the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code), Item 12 of Rules of tax administration and interaction of bodies of the state revenues with bodies and members of the International financial center "Astana" (further - MFTsA) on the tax matters approved by the joint order of Managing MFTsA of December 22, 2017 No. 48 and the Chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan of December 29, 2017 No. 596, (further - Rules of tax administration) and determine procedure for creation of form of tax statements (declaration) on the corporate income tax (further - the declaration) intended for declaring of the income exempted from taxation by the corporate income tax according to Items 3, of the 4 and 7 article 6 of the Constitutional law. The declaration is constituted by the legal resident persons, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization in case of simultaneous observance of the following conditions:";

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:

to state part one of Item 1 in the following edition:

"1. These rules of creation of tax statements "The declaration on the individual income tax and the social tax (form 200.00)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code), and the Laws of the Republic of Kazakhstan "About compulsory social insurance" (further - the Law on compulsory social insurance), "About provision of pensions in the Republic of Kazakhstan" (further - the Law on provision of pensions), "About compulsory social medical insurance" (further - the Law on compulsory social medical insurance).";

2) of Item 17 to state the subitem in the following edition:

"2) 200.01.002 it is intended for reflection of the amount of the income exempted from the taxation according to Items 6, of the 7th article 6 of the Constitutional law of the Republic of Kazakhstan "About the international financial center "Astana" (further - MFTsA) (further - the Constitutional law)

The line 200.01.002 includes including, the amount of the income reflected in column O in form 200.02, on foreigners and stateless persons, the being workers of the participant or body of MFTsA exempted from the taxation according to Items 6 of article 6 of the Constitutional law;";

In Item 34:

to state paragraphs of the fifth and sixth in the following edition:

"1040 - the income of the person registered in the state with the preferential taxation, included in the list approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 142 "About approval of the list of the states with the preferential taxation" (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;

1050 - the income of person registered in the state with the preferential taxation included in the list approved by the Order No. 142, in obligation type on the received advance (advance payment) in case of accomplishment of one of the following conditions:";

the ninth to state the paragraph in the following edition:

"1060 - the income from increase in value in case of realization of the property which is in the territory of the Republic of Kazakhstan, the rights to which or transactions on which are subject to state registration according to the Law of the Republic of Kazakhstan "About state registration of the rights to real estate".";

declaration form on the individual income tax (form 220.00), approved by the specified order, to be reworded as follows according to appendix 7 to this order;

in Rules of creation of tax statements "The declaration on the individual income tax (form 220.00)", approved by the specified order:

state Item 1 in the following edition:

"1. These rules of creation of tax statements "The declaration on the individual income tax (form 220.00)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for creation of form of the tax statements "The Declaration on the Individual Income Tax" (further - IPN) (further - the declaration) intended for calculation of IPN.

The declaration is constituted by the physical persons individual entrepreneurs performing calculation and tax payment in generally established procedure according to Item 1 of Article 337, with articles 358 and 366 of the Tax Code and country or the farms applying special tax regime to producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives according to Item 1 of Article 337, with articles 358 and 366 of the Tax Code taking into account feature, stipulated in Clause 700 Tax codes and also physical nonresident persons according to Chapter 30 of the Tax code.";

8) of Item 15 to state the subitem in the following edition:

"8) in line 220.00.008 the adjustment amount of the income determined according to the Law of the Republic of Kazakhstan "About transfer pricing" is specified (further - the Law on transfer pricing);";

1) of Item 17 to state the subitem in the following edition:

"1) in line 220.00.022 the tax deduction amount in the form of compulsory pension contributions in the amount of, established by the law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan" is specified;";

in Item 18:

1) to state the subitem in the following edition:

"1) in line 220.00.027 the total amount of the income gained or which is subject to obtaining in accounting tax period from the foreign sources determined according to articles 322-338 of the Tax Code is specified. Final value of the column F of form 220.03 is transferred to this line. The line 220.00.027 has help character;";

subitems 4) to state 5) and 6) in the following edition:

"4) in line 220.00.030 the total profit of the controlled foreign companies (further - KIK) and permanent organizations of the controlled foreign companies (further - PU KIK), determined according to Article 297 and Item 1 of article 340 of the Tax Code is specified. Final value of the column L of form 220.05 is transferred to this line;

in line 220.00.030 I the amount of the leviable income of KIK and PU KIK according to the subitem 4) of article 223 of the Tax Code is specified;

in line 220.00.030 II the amount of the leviable income of KIK and PU KIK according to the subitem 5) of article 223 of the Tax Code is specified;

5) in line 220.00.031 the leviable income of KIK and PU KIK taking into account the postponed losses is specified. It is determined as difference of lines 220.00.030 I and 220.00.035 I (220.00.031 I - 220.00.035 I). If the line 220.00.035 I is more than line 220.00.030 I, in line 220.00.031 to specify zero;

6) in line 220.00.032 the loss which is subject to transfer according to Item 1 of article 300 of the Tax Code. If the line 220.00.029 has negative value, the line 220.00.032 is determined as the amount of lines 220.00.029 and 220.004.008 I. If the line 220.00.029 has positive value, the line 220.04.008 I is transferred to line 220.00.032;";

8) and 9) to state subitems in the following edition:

"8) in line 220.00.034 the leviable income of the individual entrepreneur taking into account reduction estimated according to article 288 of the Tax Code is specified. It is determined as difference of lines 220.00.029 and 220.00.033 (220.00.029 - 220.00.033). In case value if lines 220.00.033 more line 220.00.029, in line 220.00.034 is specified zero;

9) in line 220.00.035 the losses postponed from the previous tax periods are specified;

in line 220.00.035 I the losses determined by part two of Item 1 of article 300 of the Tax Code are specified;";

3) to state the subitem to part one of Item 19 in the following edition:

"3) in line 220.00.042 the amount of the estimated individual income tax for tax period according to Item 1 of article 302 of the Tax Code is specified. It is determined as difference of lines 220.00.041, 220.00.042 I, 220.00.042 III, 220.00.042 IV and 220.00.042 V (220.00.041 - 220.00.042 I - 220.00.042 III - 220.00.042 IV - 220.00.042 V). If the received difference is less than zero, then in line 220.00.042 zero is specified;";

subitems 9) to state 10), 11) and 12 parts one of Item 19 in the following edition:

"9) in line 220.00.043 reduction of IPN according to the tax legislation is specified;

10) in line 220.00.044 IPN from the leviable income of KIK and PU KIK according to the subitem 4) of article 223 of the Tax Code is specified. It is determined as the work of lines 220.00.031 and 220.00.040 (220.00.031 x 220.00. 040);

11) in line 220.00.045 IPN from the leviable income of KIK and PU KIK according to the subitem 5) of article 223 of the Tax Code is specified. It is determined as the work of lines 220.00.030 II and 220.00.040 (220.00.030 II x 220.00.040);

12) in line 220.00.046 total sum of IPN KIK and PU KIK taking into account reduction for tax period according to Item 2 of article 359 of the Tax Code. It is determined as difference of lines 220.00.044 and 220.00.042 II (220.00.044 - 220.00.042 II). If the received difference is less than zero, then in line 220.00.046 zero is specified;";

add with subitems 13) and 14) of the following content:

"13) in line 220.00.047 IPN amount to payment, including the amounts of the performed offsettings on account of payment of the individual income tax, according to article 101 of the Tax Code is specified. Payment of the individual income tax is determined in compliance by Item 1 of article 362 of the Tax Code. The line 220.00.044 is determined as 220.00.042 - 220.00.043 + 220.00.045;

14) in line 220.00.047 business and identification number (further - the BIN) the office of akims of the cities of district value, villages, settlements and rural districts is specified.";

in Item 30:

subitems 8) to state 9), 10), 11), 12) and 13) in the following edition:

"8) in the column N the amount of losses of KIK or PU KIK who arose in two periods which are consistently preceding the accounting period according to Item 1 of article 300 of the Tax Code is specified. At the same time, the reduced losses in subsequent periods are not considered.

The resident has no right to use losses of KIK and (or) PU KIK registered in the states with the preferential taxation.

9) in the column I the amount of the umensheniye made from financial profit of KIK or financial profit of PU KIK according to Item 3 of article 340 of the Tax Code in foreign currency, on condition of availability at the resident taxpayer of the supporting documents determined by Item 10 of article 297 of the Tax Code is specified.

The resident has no right to apply provisions of Item 3 of article 340 of the Tax Code to KIK and (or) PU KIK registered in the states with the preferential taxation.

If the resident taxpayer does not apply Item 3 of article 340 of the Tax Code, in this column "0" is specified;

in the column I-1 the reduction amount according to the subitem 1) of Item 3 of article 340 of the Tax Code is specified;

in the column I-2 the reduction amount according to the subitem 2) of Item 3 of article 340 of the Tax Code is specified;

in the column I-3 the reduction amount according to the subitem 3) of Item 3 of article 340 of the Tax Code is specified;

in the column I-4 the reduction amount according to the subitem 4) of Item 3 of article 340 of the Tax Code is specified;

in the column I-5 the reduction amount according to the subitem 5) of Item 3 of article 340 of the Tax Code is specified;

in the column I-6 the reduction amount according to the subitem 6) of Item 3 of article 340 of the Tax Code is specified;

in the column I-7 the reduction amount according to the subitem 7) of Item 3 of article 340 of the Tax Code is specified;

in the column I-8 the reduction amount according to the subitem 8) of Item 3 of article 340 of the Tax Code is specified;

in the column I-9 the reduction amount according to the subitem 9) of Item 3 of article 340 of the Tax Code is specified;

in the column I-10 the reduction amount according to the subitem 10) of Item 3 of article 340 of the Tax Code is specified.

10) in column J the amount of financial profit of KIK or PU KIK to the taxation taking into account umensheniye who is determined as difference between columns G, H and I (column G - column H - the column I), in foreign currency is specified;

11) in column K the positive size of financial profit, taxable in the Republic of Kazakhstan, in foreign currency which is determined as the work of columns J and E is specified (the column I x column E).

12) in the column L the positive size of financial profit, taxable in the Republic of Kazakhstan, reflected in column K and counted in national currency according to Item 6 of article 297 of the Tax Code is specified;

13) in the column M the tax amount is specified profit (the foreign income tax) from financial profit of KIK to the taxation or financial profit of PU KIK to the taxation estimated according to item 4 of article 303 of the Tax Code in foreign currency, on condition of availability at the resident taxpayer of the supporting documents specified in item 4 of article 303 of the Tax Code. The income tax is determined according to article 294 of the Tax Code (using the effective rate determined according to the paragraph the second the subitem 12) of item 4 of article 294 of the Tax Code), in foreign currency.

The income tax includes the tax withheld at payment source in the accounting period if the financial profit of KIK or PU KIK to the taxation includes (included) the income taxed in the current or previous period, withheld at payment source;";

add with subitems 14) and 15) of the following content:

"14) in column N the tax amount is specified profit (the foreign income tax) from financial profit of KIK to the taxation or financial profit of PU KIK to the taxation estimated according to item 4 of article 303 of the Tax Code (using the effective rate determined according to the paragraph third the subitem 12) of item 4 of article 294 of the Tax Code), and paid in foreign state for the accounting period, in foreign currency on condition of availability at the resident taxpayer of the supporting documents specified in item 4 of article 303 of the Tax Code. If the tax amount on profit specified in the column M differs from tax amount on profit paid in foreign state, in this column the amount of the paid income tax is specified. If the financial profit of KIK or financial profit of PU KIK was assessed with the income tax in two and more foreign states, in this column only the paid amount of one income tax at which the effective rate constitutes the maximum size from effective rates of the income tax paid in such foreign states is specified;

15) in column O the tax amount on profit which is subject to reference in offsetting according to item 4 of article 303 of the Tax Code in national currency on condition of availability at the resident taxpayer of the documents confirming the tax amounts on profit specified in the columns M and N is specified. In this column the tax amount is specified profit which is the smallest of the amounts specified in the columns M and N, counted in national currency using the following market rate of currency exchange:

if in this column the tax amount on profit, specified in the column M - the arithmetic-mean market rate of currency exchange for the accounting period is subject to reflection;

if in this column the tax amount on profit, specified in column N - the market rate of currency exchange on the date of payment of such income tax in foreign state is subject to reflection;

Final value of the column L is transferred to line 220.00.030.

Final value of column O is transferred to line 220.00.042 II.";

in Item 31:

to state the paragraph of the sixth in the following edition:

"1050 - the income of person registered in the state with the preferential taxation included in the list approved by the order of the Ministry of Finance of the Republic of Kazakhstan of February 8, 2018 No. 142 "About approval of the list of the states with the preferential taxation" in obligation type on the received advance (advance payment) in case of accomplishment of one of the following conditions:";

to state the paragraph of the twenty eighth in the following edition:

the forty ninth to state the paragraph in the following edition:

"1420 - 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 Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" (further - the Law on financial accounting and the financial reporting);";

state Item 33 in the following edition:

"33. 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 solution of KTS No. 378 is used.";

the thirteenth Item 35 to state the paragraph in the following edition:

"3012 - payments according to the laws of the Republic of Kazakhstan "About social protection of the citizens who were injured owing to ecological disaster in Priaralye", "About social protection of the citizens who were injured owing to nuclear testing on the Semipalatinsk test nuclear test site";";

in Rules of creation of tax statements "The declaration on the individual income tax and property (form 230.00)", approved by the specified order:

state Item 1 in the following edition:

"1. These rules of creation of tax statements "The declaration on the individual income tax and property (form 230.00)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for creation of form of the tax statements "The Declaration on the Individual Income Tax and Property" (further - the declaration). The declaration is constituted according to Item 2 of article 363 of the Tax Code deputies of Parliament of the Republic of Kazakhstan, judges, and also physical persons to whom the obligation on submission of the declaration according to the Constitutional law of the Republic of Kazakhstan "About elections in the Republic of Kazakhstan" is assigned (further - the Law on elections), the Penitentiary code of the Republic of Kazakhstan (further - the Penitentiary code) and the Law of the Republic of Kazakhstan "About anti-corruption".";

3) of Item 20 to state the paragraph of the seventh of the subitem in the following edition:

"the line 230.02.003 VI is intended for reflection of total amount of other incomes, except for the income of labor immigrants (including the income of citizens of the Republic of Kazakhstan according to employment contracts (contracts) and (or) agreements of civil nature signed with the diplomatic and equated to them representations of foreign state, consular establishments of foreign state accredited in the Republic of Kazakhstan not being tax agents; income of house workers gained according to the employment contracts signed according to the Labor code of the Republic of Kazakhstan (further - the Labor code); the income from concession of right to claim of share in the residential building under the agreement on equity in housing construction; the income of citizens of the Republic of Kazakhstan according to employment contracts (contracts) and (or) agreements of civil nature signed with the international and state organizations, foreign and Kazakhstan non-governmental public organizations

and the funds exempted from the obligation on calculation, deduction and transfer of the individual income tax at payment source according to the international treaties ratified by the Republic of Kazakhstan; income of mediators, income from personal subsidiary farm).";

in Item 27:

in the subitem 1):

the tenth to state the paragraph in the following edition:

the seventeenth to state the paragraph in the following edition:

to state the paragraph of the twenty eighth in the following edition:

to state the paragraph of the forty eighth in the following edition:

"2420 - 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 Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" outside the Republic of Kazakhstan;";

declaration form on the individual income tax (form 240.00), approved by the specified order to state in edition according to appendix 8 to this order;

in Rules of creation of tax statements "The declaration on the individual income tax (form 240.00)", approved by the specified order:

the paragraph one of Item 1 to state in the following edition:

"1. These rules of creation of tax statements "The declaration on the individual income tax (form 240.00)" (further - Rules) are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure for creation of form of the tax statements "The Declaration on the Individual Income Tax" (further - IPN) (further - the declaration) intended for calculation of IPN. The declaration is constituted by the following physical persons:";

3) of Item 15 to state the subitem in the following edition:

"3) the line 240.00.003 is intended for total reflection of profit of the controlled foreign companies (further - KIK) and permanent organizations of the controlled foreign companies (further - PU KIK), determined according to articles 297 and 340 of the Tax Code. Final value of the column K of form 240.04 is transferred to this line;

in line 240.00.003 I the amount of the leviable income of KIK and PU KIK according to the subitem 4) of article 223 of the Tax Code is specified;

in line 240.00.003 II the amount of the leviable income of KIK and PU KIK according to the subitem 5) of article 223 of the Tax Code is specified.";

state Item 16 in the following edition:

"16. In the Section "Calculation of the Individual Income Tax with Property and Other Income (Except for the Income of the Labour Resident Immigrant)":

1) the line 240.00.004 is intended for reflection of total sum of the income, taxable, determined as the amount of lines 240.00.001 and 240.00.002 (240.00.001 + 240.00.002);

2) the line 240.00.005 is intended for reflection of total amount of adjustment of the income;

the line 240.00.005 I is intended for reflection of the amount of the income, excluded from the income, taxable in the Republic of Kazakhstan according to article 341 and 654 of the Tax Code;

the line 240.00.005 II is intended for reflection of the amount of the income, non-taxable in the Republic of Kazakhstan according to international treaties. The total sum reflected in the column E of form 240.03 is transferred to this line;

3) the line 240.00.006 is intended for reflection of the amount of the tax deductions according to article 342 of the Tax Code, under condition if such deductions were not made in case of determination of the income assessed at payment source;

4) the line 240.00.007 is intended for reflection of the leviable amount of the income determined according to Item 1 of article 357 of the Tax Code (240.00.004 - 240.00.005 - 240.00.006 + 240.00.003 ІІ);

5) the line 240.00.008 is intended for reflection of the amount of the estimated IPN;

the line 240.00.008 І is intended for reflection of the amount of the estimated IPN, the leviable income of KIK and PU KIK according to the subitem 4) of article 223 of the Tax Code, taking into account adjustments;

6) the line 240.00.009 is intended for reflection of the amount of offsetting of the foreign tax from the income from foreign sources determined according to Item 1 of article 359 of the Tax Code. Final value of the column G of form 240.02 is transferred to this line;

7) the line 240.00.010 is intended for reflection of the amount of offsetting of the foreign tax from financial profit of KIK or PU KIK determined according to Item 2 of article 359 of the Tax Code. Final value of the column L of form 240.04 is transferred to this line;

At the same time, the resident has no right to apply provisions of Item 2 of article 359 of the Tax Code to KIK and (or) PU KIK registered in the states with the preferential taxation;

8) the line 240.00.011 is intended for reflection of the amount of IPN which is subject to payment for tax period on property and to other income, determined as difference of lines 240.00.008, 240.00.008 І and 240.00.009 (240.00.008 - 240.00.008 І - 240.00.009);

9) the line 240.00.012 is intended for reflection of the amount of IPN to the subject payment for tax period according to the income of KIK and PU KIK determined by the subitem 4) of article 223 of the Tax Code determined as difference of lines 240.00.008 I and 240.00.010 (240.00.008 I - 240.00.010);

10) in line 240.00.013 business and identification number (further - the BIN) the office of akims of the cities of district value, villages, settlements, rural districts in the location of physical person is specified.";

in Item 30:

subitems 8) to state 9), 10), 11) and 12) in the following edition:

The resident has no right to use losses of KIK and (or) PU KIK registered in the states with the preferential taxation;

9) in the column I the amount of the umensheniye made from financial profit of KIK or financial profit of PU KIK according to Item 3 of article 340 of the Tax Code in foreign currency, in the presence at the resident taxpayer of the supporting documents determined by Item 10 of article 297 of the Tax Code is specified.