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

of September 29, 2022 No. 1002

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:

Item 1:

113) and 114) to state subitems in the following edition:

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

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

add with subitems 117) and 118) of the following content:

"117) declaration form on the individual income tax and the social tax (form 200.00) according to appendix 117 to this order;

118) rules of creation of tax statements "The declaration on the individual income tax and the social tax (form 200.00)" according to appendix 118 to this order.";

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

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

"17) in line 110.00.017 income gained in case of operation of the objects of the social sphere used when implementing activities for the organization of public catering of workers, preschool education and training, social protection and social security of children aged and faces with disability included in gross annual income is specified, the amount reflected in line 110.01.020 is transferred;";

16) of Item 27 to state the subitem in the following edition:

"16) the line 110.01.048 E is filled with the taxpayers using work of persons with disability. In this line the amount of the made expenses is specified;";

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

add with Item 1-1 of the following content:

"1-1. This form extends to the legal relationship which arose from January 1, 2021 to June 30, 2022.";

add with appendices 117 and 118 according to appendices 1 and 2 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 July 1, 2022.

Appendix 1

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of September 29, 2022 No. 1002

Appendix 117

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

See Appendix 117 (2.63Mb In original language)

Appendix 2

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of September 29, 2022 No. 1002

Appendix 118

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 creation of tax statements "The declaration on the individual income tax and the social tax (form 200.00)"

Chapter 1. General provisions

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" (Tax code) (further – the Tax code) and the Laws of the Republic of Kazakhstan "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), "About compulsory social insurance" (further – the Law on compulsory social insurance).

Rules determine procedure for creation of form of the tax statements "The Declaration on the Individual Income Tax and the Social Tax" (further – the declaration) intended for calculation of the individual income tax (further – IPN), the social tax, and also for calculation, deduction (charge) and transfer of the amounts of compulsory pension contributions (further – compulsory pension contributions), compulsory professional pension contributions in the single accumulation pension fund (further – ENPF), charges and transfers of the amounts of social contributions to the State Social Insurance Fund (further – social assignments) and assignments and (or) fees on compulsory social medical insurance (further – OSMS).

The declaration is constituted by taxpayers (tax agents, except for applying special tax regimes for country or farms, on the basis of the simplified declaration), to physical persons according to Chapters 35 and 36 of the Section 8, to Chapter 74 of the Section 19, to Section 19 of the Tax code, agents on payment of compulsory pension contributions, compulsory professional pension contributions according to the Law on provision of pensions, payers of social assignments according to the Law on compulsory social insurance, payers of fees and (or) assignments on compulsory social medical insurance according to the Law on compulsory social medical insurance, including individual entrepreneurs (except for applying special tax regimes for country or farms, on the basis of the simplified declaration and the patent), persons, engaged in private practice on compulsory pension contributions, social assignments, fees on OSMS in own favor in the sizes established by the laws on provision of pensions and compulsory social insurance, on compulsory social medical insurance.

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