THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 14, 2022 No. 409

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:

in Item 1:

6) and 7) to state subitems in the following edition:

"6) form of the 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;";

79) to state the subitem in the following edition:

"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;";

add with subitems 101), 102), 103), 104), 105), 106), 107), 108), 109), 110), 111), 112), 113), 114), 115) and 116) of the following content:

"101) declaration form on the value added tax (form 300.00) according to appendix 101 to this order;

102) rules of creation of tax statements "The declaration on the value added tax (form 300.00)" according to appendix 102 to this order;

103) declaration form on excise (form 400.00) according to appendix 103 to this order;

104) rules of creation of tax statements "The declaration on excise (form 400.00)" according to appendix 104 to this order;

105) form of calculation of excise for structural division or the objects connected with the taxation (form 421.00), according to appendix 105 to this order;

106) 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 106 to this order;

107) declaration form on the rent export levy (form 570.00) according to appendix 107 to this order;

108) rules of creation of tax statements "The declaration on the rent export levy (form 570.00)" according to appendix 108 to this order;

109) declaration form on severance tax (form 590.00) according to appendix 109 to this order;

110) rules of creation of tax statements "The declaration on severance tax (form 590.00)" according to appendix 110 to this order;

111) 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 111 to this order;

112) 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 112 to this order;

113) declaration form on payment for issues to the environment (form 870.00) according to appendix 113 to this order;

114) rules of creation of tax statements "The declaration on payment for issues to the environment (form 870.00)" according to appendix 114 to this order;

115) declaration form for payers of the single land tax (form 920.00) according to appendix 115 to this order;

116) rules of creation of tax statements "The declaration for payers of the single land tax (form 920.00)" according to appendix 116 to this order.";

form of calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03), approved by the specified order, to be reworded as follows according to appendix 1 to this order;

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 heading in the following edition:

"Rules of the creation of tax statements "Calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03)";

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 drafted according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax Code) (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.";

form "The statement for commodity importation and payment of indirect taxes (form 328.00)", to be reworded as follows according to appendix 2 to this order;

in Rules of creation of tax statements "The declaration on excise (form 400.00)", approved by the specified order:

add with Item 12-1 of the following content:

"12-1. This form extends to the legal relationship which arose from January 1, 2020 to December 31, 2021.";

in Rules of creation of tax statements "Calculation of excise for structural division or the objects connected with the taxation (form 421.00)", approved by the specified order:

add with Item 12-1 of the following content:

"12-1. This form extends to the legal relationship which arose from January 1, 2020 to December 31, 2021.";

in Rules of creation of tax statements "The declaration on the rent export levy (form 570.00)", approved by the specified order:

add with Item 8-1 of the following content:

"8-1. This form extends to the legal relationship which arose from January 1, 2020 to December 31, 2021.";

in Rules of creation of tax statements "The declaration on severance tax (form 590.00)", approved by the specified order:

add with Item 10-1 of the following content:

"10-1. This form extends to the legal relationship which arose from January 1, 2020 to December 31, 2021.";

in 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)", approved by the specified order:

add with Item 12-1 of the following content:

"12-1. This form extends to the legal relationship which arose from January 1, 2020 to December 31, 2021.";

in Rules of creation of tax statements "The declaration on payment for issues to the environment (form 870.00)", approved by the specified order:

add with Item 12-1 of the following content:

"12-1. This form extends to the legal relationship which arose from January 1, 2020 to December 31, 2021.";

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

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

"18) in line 100.00.036 the deduction of taxes and payments in the budget, according to article 263 of the Tax Code is specified;";

third the subitem 12) of Item 36 to state the paragraph in the following edition:

"in line 100.06.012 II the income exempted according to the Constitutional law is specified;";

5) of Item 50 to state the subitem in the following edition:

"5) in line 100.12.005 the income amount from rendering other financial services determined by the joint act MFTsA, the central authorized body by state planning and the state body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget determined according to the subitem 5) of Item 3 of article 6 of the Constitutional law is specified;";

declaration form on the corporate income tax (form 180.00), approved by the specified order, to be reworded as follows according to appendix 3 to this order;

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

exclude Item 16;

state Item 17 in the following edition:

"17. In line 6 the currency code in which tax accounting is kept is specified and the declaration, according to Item 10 of Rules is constituted.";

the paragraph one of Item 18 to state in the following edition:

"18. In line 7 the residence sign is specified:";

the paragraph one of Item 19 to state in the following edition:

"19. In line 8 details of the nonresident are specified if the declaration is constituted by the nonresident taxpayer of the Republic of Kazakhstan:";

state Item 20 in the following edition:

"20. In line 9 availability of permanent organization outside the Republic of Kazakhstan is specified.

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

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:

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 and 7 of article 6 of the Constitutional law.

The line 200.01.002 includes including, the amount of the income reflected in column P 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 and 7 of article 6 of the Constitutional law;";

declaration form on the individual income tax (form 240.00), approved by the specified order, to be reworded as follows according to appendix 4 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:

6) of Item 14 to state the subitem in the following edition:

"6) separate categories of the taxpayer according to article 363 of the Tax Code.

Cells are noted if the taxpayer treats one of the categories specified in lines A, B, C and D:

And – the physical person who gained property and other income (except for the labor resident immigrant);

In – the labor immigrant – the resident;

With – person who is engaged in private practice;

D – the physical person having the property which is outside the Republic of Kazakhstan;";

in the subitem 1) Item 15:

to state paragraphs of the seventh and eighth in the following edition:

"In line 240.00.001 IV the income from right to claim concession, including share in the apartment house (building) under the agreement on equity in housing construction is reflected;

In line 240.00.001 V the income from increase in value in case of realization of the other assets of the individual entrepreneur applying special tax regime to subjects of small business or for country or farms specified in article 334 of the Tax Code is reflected;";

the ninth to exclude the paragraph;

exclude Item 19;

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 12-1 of the following content:

"12-1. This form extends to the legal relationship which arose from January 1 to December 31, 2021.";

form of the simplified declaration for subjects of small business (form 910.00), approved by the specified order, to be reworded as follows according to appendix 5 to this order;

in Rules of creation of tax statements "The simplified declaration for subjects of small business (form 910.00)", approved by the specified order:

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

"9) in line 910.00.009 the amount of the social tax which is subject to payment in the budget in the amount of 1/2 from assessed taxes according to the declaration minus the amount of social contributions to the State Social Insurance Fund, determined by formula is specified: ((910.00.007 x 0,5) – 910.00.013 VII – 910.00.021 VII).

According to article 57-4 of the Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" (further – the Law on introduction), the subjects of micro and small business which are applying special tax regimes and not performing the separate types of activity specified in article 57-4 of this Law are exempted from the tax discharge on the income for three years from January 1, 2020 to January 1, 2023.

In case of exceeding of the amount of the social contributions to the State Social Insurance Fund estimated according to the Law of the Republic of Kazakhstan "About compulsory social insurance" (further – the Law on compulsory social insurance), over the amount of the social tax, in line 910.00.009, according to Item 2 of article 688 of the Tax Code, the amount of the social tax equal to zero is specified;";

the tenth the subitem 4) to state the paragraph to part two of Item 10 in the following edition:

"In this example the 23-fold size of the monthly settlement indicator established by the law on the republican budget and operating for the beginning of the corresponding financial year (further – the Law on the republican budget), constituted 60 973 tenges (23 x 2 651MRP for 2020).";

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

"1) in lines 910.00.017 I on 910.00.17 VI the amounts of the income added by the tax agent to physical persons, including foreigners and stateless persons for each month under report of tax period are specified.

the line 910.00.017 VII is intended for reflection of total sum of imputed incomes in half-year, determined as the amount of lines with 910.00.017 I on 910.00.017 VI;";

4) and 5) of Item 18 to state subitems in the following edition:

"4) in the column D the status of physical person is specified:

1 – the physical person who gained income of the worker (under the labor agreement / contract), including in the form of natural and material benefit, forgiveness of debt, and also the property gratuitously received;

2 – the physical person who gained income under agreements of civil nature which subject is rendering services, performance of works, including in the form of forgiveness of debt;

3 – the physical person who gained income in prize type;

4 – the physical person who gained income in type of retirement benefits;

5 – the physical person who gained income in remuneration type on transactions of repo;

6 – the physical person who gained income in type of remunerations, except for remunerations on transactions of repo;

7 – the physical person who gained income in type of dividends;

8 – the physical person who gained income in type of grants;

9 – the physical person who gained income under agreements of accumulative insurance;

10 – the physical person who gained income from personal subsidiary farm;

11 – the physical person who gained other income assessed at payment source, except for stated above.

If at physical person payments in the form of several income types are made, each of the listed income is subject to filling separately;

5) in column E the category of physical person is specified:

1 – pensioner;

2 – disabled person;

3 – the person equated to participants of the Great Patriotic War and/or who is the combat veteran in the territory of other states;

4 – the parent, the guardian, the custodian of the handicapped child who did not reach eighteen-year age, or person recognized by the disabled person for the reason "the disabled person since the childhood";

5 – the adoptive father (adopter) of the child who did not reach eighteen-year age;

6 – the adoptive parent who accepted orphan children and children without parental support in foster home;

7 – children;

8 – persons who are on maternity leaves, adoption (adoption) of newborn child(children) on child care (children) before achievement by it (them) age of three years;

9 – persons serving sentence according to the court verdict in organizations of criminal and executive (penitentiary) system (except for organizations of the minimum safety);

10 – the mothers having many children awarded with suspension brackets "Three-copecks piece of alg", "Kum_s of alg" or who were entitled earlier "Mother heroine", and also awarded with the degree awards "Maternal Glory" I and II;

11 – persons who are studying full-time in the organizations of secondary, technical and professional, postsecondary, higher education, and also postgraduate education;

If the physical person has several categories, categories are specified through comma.";

9) and 10) of Item 19 to state subitems in the following edition:

"9) in the column I the code of the income type paid to the foreigner or the stateless person according to Item 20 of these rules is specified;

10) in column J the code of type of the international treaty according to Item 21 of these rules according to which concerning the income specified in column N the procedure for the taxation other than the procedure established by the Tax code is provided is specified.

The column is filled in if the tax agent applies provisions of the interstate or intergovernmental agreement;";

add with Items 20 and 21 of the following content:

"20. When filling the declaration the following coding of income types from sources in the Republic of Kazakhstan is used:

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, beyond 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 of 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 "About approval of the list of the states with the preferential taxation" (it is registered in the Register of state registration of regulatory legal acts at No. 16404), 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 "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;

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;

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";

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

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

1130 – income in royalty form;

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

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

1160 – the income in type of the 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 handling transactions 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 based on permission to the labor immigrant;

1220 – the fees 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 the employer;

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 – the income 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 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;

0001 – Andor's principality;

0002 – Antigua and Barbuda;

0003 – Commonwealth of the Bahamas;

0004 – Barbados;

0005 – Kingdom of Bahrain;

0006 – Belize;

0007 – Sultanate Brunei Darussalam;

0008 – Republic of Vanuatu;

0009 – Co-operative Republic of Guyana;

0010 – Republic of Guatemala;

0011 – Grenada;

0012 – Republic of Djibouti;

0013 – Dominican Republic;

0014 – Commonwealth of Dominica;

0015 – The Kingdom of Spain (only regarding the territory of the Canary Islands);

0016 – The People's Republic of China (only regarding the territories of special administrative areas Aomins (Macau) and Hong Kong (Hong Kong));

0017 – Republic of Colombia;

0018 – Federal Islamic Republic Comoro Islands;

0019 – Republic of Costa Rica;

0020 – Malaysia (only regarding the enclave territory Labuan);

0021 – Republic of Liberia;

0022 – Lebanese Republic;

0023 – Principality of Liechtenstein;

0024 – Republic of Mauritius;

0025 – Islamic Republic of Mauritania;

0026 – The Portuguese Republic (only regarding the territory Madeira);

0027 – Republic of Maldives;

0028 – Republic of the Marshall Islands;

0029 – Principality of Monaco;

0030 – Malta;

0031 – Mariana Islands;

0032 – The kingdom of Morocco (only regarding the territory of the city of Tangier);

0033 – Republic of the Union of Myanmar;

0034 – Republic of Nauru;

0035 – The kingdom Netherlands (only regarding the territory of the island of Aruba and the dependent territories of the Antilles);

0036 – Federal Republic of Nigeria;

0037 – New Zealand (only regarding the territory of the Cook Islands and Niue);

0038 – Republic of Palau;

0039 – Republic of Panama;

0040 – Independent State of Samoa;

0041 – Republic of San Marino;

0042 – Republic of Seychelles;

0043 – Saint Vincent and Grenadines;

0044 – Federation Saint Kitts and Nevis;

0045 – Saint Lucia;

0046 – The United Kingdom of Great Britain and Northern Ireland (only regarding the following territories the island of Anguilla, Bermuda, the British Virgin Islands, Gibraltar, the Cayman Islands, the island of Montserrat, islands to the Grater and Kaykos, the Isle of Man, the Channel Islands (the island of Guernsey, Jersey, Sark, Alderney), the island South Georgia, the Southern Sendvichev of the island, the island Chagos);

0047 – The United States of America (only in part the American Virgin Islands, the island of Guam, the commonwealth Puerto Rico, the State of Wyoming, the State of Delaware);

0048 – Republic of Suriname;

0049 – United Republic of Tanzania;

0050 – Kingdom of Tonga;

0051 – Republic of Trinidad and Tobago;

0052 – Sovereign Democratic Republic of Fiji;

0053 – Republic of the Philippines;

0054 – The French Republic (only in part the island of Kerguelen, French Polynesia, French Guiana);

0055 – Montenegro;

0056 – Democratic Republic of Sri Lanka;

0057 – Jamaica.

21. When filling the declaration 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).";

declaration form for payers of the single land tax (form 920.00), approved by the specified order, to be reworded as follows according to appendix 6 to this order;

Rules of creation of tax statements "The declaration for payers of the single land tax (form 920.00)", approved by the specified order, to be reworded as follows according to appendix 7 to this order;

add with appendices 101, of 102, of 103, of 104, of 105, of 106, of 107, of 108, of 109, of 110, of 111, of 112, of 113, of 114, 115 and 116 according to appendices 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, 22 and 23 to this order.

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 of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

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

3) 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) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication and extends to the legal relationship which arose since January 1, 2022.

Appendix 1

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of April 14, 2022 No. 409

See Appendix 1 (0.18Mb In original language)

 

Appendix 2

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of April 14, 2022 No. 409

 Appendix 27-1

to the Order of the First Deputy Prime minister-minister of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of January 20, 2020 No. 39

Rules of filling and submission of tax statements "Statement for commodity importation and payment of indirect taxes (form 328.00)"

Chapter 1. General provisions

1. Rules of filling and submission of tax statements "The statement for commodity importation and payment of indirect taxes (form 328.00)" (appendix 26 to the order) determine procedure for filling and submission of the statement for commodity importation and payment of indirect taxes (further – the Statement).

2. The statement consists of three Sections and the appendix to it intended for detailed reflection of information on commodity importation and about calculation of the tax liability.

The first and third Sections of the Statement and appendix to it are filled in by the taxpayer, the second Section – body of state revenues.

3. When filling the Statement corrections, erasures and blots are not allowed.

4. In the absence of the data (information) which are subject to reflection in the Statement, the corresponding cells are not filled.

5. Appendix to the Statement is not constituted in the absence of the data which are subject to reflection in them.

6. In case of creation of the Statement:

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 in according to article 208 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code).

Pages of the Statement and appendix are numbered by the taxpayer.

7. The statement is constituted, signed, certified (digital signature) 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.

The application in electronic form is submitted by means of system of acceptance and processing of tax statements or on the electronic medium, allowing computer information processing.

At the same time the Application in electronic form submitted by means of system of acceptance and processing of tax statements is certified by the digital signature of the taxpayer according to Item 2 of article 204 of the Tax Code.

The data reflected in the Statement in electronic form shall correspond to the data containing in the Statement on paper.

8. The statement is submitted the taxpayer or his representative on paper (in four copies) and in electronic form, or in electronic form in body of state revenues in the location (residence).

9. Registration number is assigned by the central node of system of acceptance and processing of tax statements to the application submitted in electronic form.

10. The statement on paper (in four copies) and in electronic form is submitted:

persons importing on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union (further – state members) goods with exemption of the value added tax (further – the VAT) according to the procedure, No. 204 approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018 "About approval of Rules of tax exemption on commodity import value added within the Eurasian Economic Union" (it is registered in the Register of state registration of regulatory legal acts at No. 16691) and (or) different way of payment according to article 428 of the Tax Code;

the taxpayer in the case provided by the subitem 3) of Item 3 of article 458 of the Tax Code;

the taxpayer in case, stipulated in Item the 8th article 444 of the Tax Code.

11. The application submitted on paper is registered body of state revenues in the Magazine of registration of statements about commodity importation and payment of indirect taxes at the registration number of the Application submitted in electronic form appropriated by the central node of system of acceptance and processing of tax statements.

This registration number is put down by body of state revenues in the second Section of the copies of the application provided on paper.

In case of submission of the Statement on paper (in four copies) and in electronic form date of submission of the Statement is date of acceptance by body of state revenues of the Statement on paper, in case of submission of the Statement only in electronic form – acceptance date the central node of system of acceptance and processing of tax statements.

12. This form extends to the legal relationship which arose since January 1, 2021.

Chapter 2. The explanation on filling of the statement

13. In the right upper corner of each page of the Statement the taxpayer puts down number of the Statement, number, month and year of its filling.

14. In the lines "Seller/buyer" Statements are specified:

identification code (number) of the taxpayer;

the name of the legal entity or surname, name, middle name (in case of its availability) the individual entrepreneur, the physical person who is not the individual entrepreneur.

In case of the conclusion of the agreement of leasing in the corresponding cell the mark "X" is put down.

In case of the conclusion of the agreement of conversion of raw materials supplied by the customer in the corresponding cell the mark "X" is put down.

In case of the conclusion of the agreement on purchase of goods at the physical person who is not the individual entrepreneur in the corresponding cell the mark "X" is put down.

In line 01 (Seller) person which signed the agreement (contract) with the Buyer specified in line 02, or with the broker, the attorney is specified.

In line 02 (Buyer) the taxpayer of the Republic of Kazakhstan importing goods and submitting the Application in body of state revenues in the location (residence) is specified.

In line 03 the country code, the address of the location (residence) of the Seller is specified.

In line 04 the country code, the address of the location (residence) of the Buyer is specified.

Section 1 is filled in with the Buyer of the goods, and also the broker, the attorney established by regulations of article 455 of the Tax Code.

In line 05 number and date of the agreement (contract) signed between the Seller and the Buyer (the broker, the attorney), numbers and dates of specifications to the agreement (contract) based on which goods on the territory of the Republic of Kazakhstan from the state member territory are imported are specified.

In case of retail purchase and sale in the absence of the agreement (contract) signed between the Seller and the Buyer (the broker, the attorney) number and document date, confirming obtaining (or acquisition) the goods imported on the territory of the Republic of Kazakhstan are specified (including checks of cash register, sales receipts, purchasing acts).

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