I.O'S ORDER. THE DEPUTY PRIME MINISTER - I.O. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 30, 2023 No. 307

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:

change in Kazakh is made to the subitem 116), the text in Russian does not change;

118) to state the subitem in the following edition:

"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;";

add with subitems 119), 120), 121) of 122), 123), 124), 125), 126), 127), 128), 129), 130), 131), 132), 133) and 134) of the following content:

"119) declaration form on the corporate income tax (form 100.00) according to appendix 119 to this order;

120) rules of creation of tax statements "The declaration on the corporate income tax (form 100.00)" according to appendix 120 to this order;

121) declaration form on the individual income tax and the social tax (form 200.00) according to appendix 121 to this order;

122) rules of creation of tax statements "The declaration on the individual income tax and the social tax (form 200.00)" according to appendix 122 to this order;

123) declaration form on the individual income tax (form 220.00) according to appendix 123 to this order;

124) rules of creation of tax statements "The declaration on the individual income tax (form 220.00)" according to appendix 124 to this order;

125) declaration form on the value added tax (form 300.00) according to appendix 125 to this order;

126) rules of creation of tax statements "The declaration on the value added tax (form 300.00)" according to appendix 126 to this order;

127) declaration form on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 127 to this order;

128) rules of creation of tax statements "The declaration on tax on vehicles, on the land tax and the property tax (form 700.00)" according to appendix 128 to this order;

129) declaration form on payment for digital mining (form 880.00) according to appendix 129 to this order;

130) rules of creation of tax statements "The declaration on payment for digital mining (form 880.00)" according to appendix 130 to this order;

131) form of the simplified declaration for subjects of small business (form 910.00) according to appendix 131 to this order;

132) rules of creation of tax statements "The simplified declaration for subjects of small business (form 910.00)" according to appendix 132 to this order;

133) declaration form for payers of the single land tax (form 920.00) according to appendix 133 to this order;

134) rules of creation of tax statements "The declaration for payers of the single land tax (form 920.00)" according to appendix 134 to this order.";

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

add with Item 1-1 of the following content:

"1-1. This form extends to the legal relationship which arose from January 1, 2020 to December 31, 2022.";

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

add with Item 13-1 of the following content:

"13-1. This form extends to the legal relationship which arose from January 1, 2021 to December 31, 2022.";

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

state Item 14 in the following edition:

"14. This form extends to the legal relationship which arose from January 1, 2021 to December 31, 2022.";

in Rules of creation of tax statements "The simplified declaration for subjects of small business (form 910.00)", 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 December 31, 2022.";

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

state Item 13 in the following edition:

"13. This form extends to the legal relationship which arose from January 1, 2022 to December 31, 2022.";

in Rules of creation of tax statements "The declaration for payers of the single land tax (form 920.00)", approved by the specified order:

state Item 13 in the following edition:

"13. This form extends to the legal relationship which arose from January 1, 2022 to December 31, 2022.";

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:

state Item 1-1 in the following edition:

"1-1. This form extends to the legal relationship which arose from July 1, 2022 to December 31, 2022.";

add with appendices 119, of 120, of 121, of 122, of 123, of 124, of 125, of 126, of 127, of 128, of 129, of 130, of 131, of 132, 133 and 134 according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, 15 and 16 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, 2023, except for paragraphs of the seventeenth and eighteenth Item 1 of this order which extend to the legal relationship which arose since January 1, 2022.

 Appendix 1

to the Order of the deputy. The deputy prime minister - the deputy. The Minister of Finance of the Republic of Kazakhstan of March 30, 2023 No. 307

Appendix 119

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 1
(4.04Mb In original language)

Appendix 2

to the Order of the deputy. The deputy prime minister - the deputy. The Minister of Finance of the Republic of Kazakhstan of March 30, 2023 No. 307

Appendix 120

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 corporate income tax (form 100.00)"

Chapter 1. General provisions

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" (Tax code) (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.

2. The declaration consists of the declaration (form 100.00) and appendices to it (forms with 100.01 on 100.12), intended for detailed reflection of information on calculation of the tax liability.

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

4. In the absence of indicators the corresponding cells of the declaration are not filled.

5. Appendices to the declaration are constituted when filling the lines in the declaration requiring disclosure of the corresponding indicators.

6. Appendices to the declaration are not constituted in the absence of the data which are subject to reflection in them.

7. In case of exceeding of quantity of indicators in the lines which are available on leaf of appendix to the declaration the similar sheet of appendix to the declaration is in addition filled in.

8. In these rules the following arithmetic signs are applied: "+" - plus, "-" - minus, "x" - multiplication, "/" - division, "=" - is equal.

9. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of the declaration.

10. In case of creation of the declaration:

1) on paper – it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

2) on the electronic medium – it is filled according to article 208 of the Tax Code.

11. The declaration is constituted, signed, certified (seal of the cases established by the legislation of the Republic of Kazakhstan or the digital signature) by the taxpayer (tax agent) on paper and (or) electronic media in the Kazakh and (or) Russian languages, according to Item 2 of article 204 of the Tax Code.

12. In case of submission of the declaration:

1) in attendance procedure on paper – it is constituted in duplicate, one copy returns to the taxpayer (tax agent) with mark of surname, name and middle name (in case of its availability) and the signature of the employee of the body of state revenues which adopted the declaration and impress of a seal (stamp);

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

3) electronically, allowing computer information processing – the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of state revenues.

13. In the Sections "General Information about the Taxpayer" of appendices the relevant data reflected in the Section "General Information about the Taxpayer" of the declaration are specified.

13-1. This form extends to the legal relationship which arose since January 1, 2023.

Chapter 2. The explanation on filling of the declaration (form 100.00)

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

1) business and identification number (further – the BIN) the taxpayer;

2) tax period for which tax statements are submitted (year) – accounting tax period for which the declaration is submitted (it is specified in the Arab figures);

3) the name of the taxpayer – the name of the legal entity according to constituent documents.

In case of execution of the tax liability by the trustee in line the name of legal person trustee according to constituent documents is specified;

4) declaration type:

the corresponding cells are noted taking into account reference of the declaration to the types of tax statements specified in article 206 of the Tax Code;

5) number and date of the notification:

lines are filled in case of representation of the type of the declaration provided by the subitem 4) of Item 3 of article 206 of the Tax Code;

6) separate categories of the taxpayer according to article 40 of the Tax Code.

cells are noted if the taxpayer treats one of the categories specified in the line A or B:

And – the trustee;

In – the founder of trust management;

7) category of the taxpayer in compliance according to the Constitutional law of the Republic of Kazakhstan "About the International financial center "Astana" (further – the Constitutional law):

the cell And is noted by the member of the International financial center "Astana" (further – MFTsA) according to the Constitutional law;

the cell In is noted by Body of the Center and their organizations according to the Constitutional law;

8) currency code according to Item 51 of these rules;

9) the provided appendices:

number of the appendix to the declaration provided by the taxpayer is noted;

10) residence sign:

the cell And is noted by the resident taxpayer of the Republic of Kazakhstan;

the cell In is noted by the nonresident taxpayer of the Republic of Kazakhstan;

11) country code of residence and number of tax registration.

It is filled if the declaration is constituted by the nonresident taxpayer of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident according to Item 52 of these rules is specified;

in line B number of tax registration in the country of residence of the nonresident is specified;

12) 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.

15. In the Section "Gross annual income":

1) in line 100.00.001 the income amount from realization determined according to article 227 of the Tax Code is specified including:

in line 100.00.001 I the income in remuneration type on the credit (loan, the microcredit), transactions of repo is specified;

in line 100.00.001 II the income in the form of remuneration on cession of property in financial leasing is specified;

in line 100.00.001 III the income in royalty type is specified;

in line 100.00.001 IV the income from leasing of property is specified;

2) in line 100.00.002 the income amount from increase in value determined according to article 228 of the Tax Code taking into account provisions of article 300 of the Tax Code is specified;

3) in line 100.00.003 the income amount from write-off of obligations determined according to article 229 of the Tax Code is specified;

4) in line 100.00.004 the income amount according to doubtful obligations determined according to article 230 of the Tax Code is specified;

5) in line 100.00.005 the income from the insurance, reinsurance organization according to insurance contracts, reinsurance, determined according to article 231 of the Tax Code is specified;

6) in line 100.00.006 the income amount from decrease in the sizes of the created provisions (reserves) determined according to article 232 of the Tax Code is specified. This line includes also line 100.00.006 I:

in line 100.00.006 I the income amount from decrease in the sizes of provisions (reserves) determined according to Item 1 of article 232 of the Tax Code is specified;

7) in line 100.00.007 the income from right to claim concession according to article 233 of the Tax Code determined as the amount of lines 100.00.007 I and 100.00.007 II is specified;

in line 100.00.007 I the income from right to claim concession on the acquired right to claim is specified;

in line 100.00.007 II the income from right to claim concession on the yielded right to claim is specified;

8) in line 100.00.008 the income from disposal of the fixed assets determined according to article 234 of the Tax Code is specified;

9) in line 100.00.009 the received compensation on earlier made deductions determined according to article 237 of the Tax Code are specified;

10) in line 100.00.010 the income in type gratuitously the received property determined according to article 238 of the Tax Code is specified;

11) in line 100.00.011 the income gained in case of operation of objects of the social sphere, determined according to article 239 of the Tax Code is specified;

12) in line 100.00.012 the income (loss) from sale of the company as property complex, determined according to article 240 of the Tax Code is specified;

13) in line 100.00.013 the income of non-profit organization specified in Item 2 of article 289 of the Tax Code is specified;

14) in line 100.00.014 the amount of the income of the taxpayer, included in gross annual income according to the Tax code and not reflected in lines 100.00.001 – 100.00.013 is specified;

15) in lines 100.00.014 I – 100.00.014 V the provision of the Tax code corresponding to the income included in gross annual income and also the amount of such income is specified;

16) in line 100.00.015 the total amount of gross annual income determined by addition of lines with 100.00.001 on 100.00.014 is specified.

16. In the Section "Adjustment of Gross Annual Income":

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;

2) in lines 100.00.016 I – 100.00.016 V the provision of the Tax code according to which adjustment of the cumulative income tax, and also the amount of such adjustment is made is specified;

3) in line 100.00.017 adjustment of gross annual income according to Item 3 of article 241 of the Tax Code is specified;

4) in line 100.00.018 the gross annual income taking into account adjustments is specified (100.00.015-100.00.016 + or - 100.00.017).

17. In the Section "Deductions":

1) in line 100.00.019 cost of the realized (used) goods, the cost of the acquired works, services attributable to deductions according to Item 1 of article 242 of the Tax Code is specified. It is determined as 100.00.019 I – 100.00.019 II + 100.00.019 III + 100.00.019 IV + 100.00.019 V – 100.00.019 VI – 100.00.019 VII – 100.00.019 VIII – 100.00.019 IX;

in line 100.00.019 I book value of inventories is specified the beginning of tax period. The specified line is filled according to the data determined by the balance sheet for the beginning of tax period. At the taxpayer representing the initial declaration, inventories for the beginning of tax period can be absent;

the line 100.00.019 II is filled according to data of the balance sheet for the end of tax period. In the liquidating declaration represented by the taxpayer during tax period, the line 100.00.019 II is filled based on data of the liquidation balance sheet;

in line 100.00.019 III cost is specified:

the inventories which arrived during tax period including acquired received gratuitously, as a result of reorganization by accession, as contribution to the authorized capital, and also arrived on other bases;

the performed works and the rendered services by third parties, individual entrepreneurs, private notaries, lawyers, physical persons.

It is determined by addition of values of lines with 100.00.019 III And on 100.00.019 III H (100.00.019 III And + 100.00.019 III B + 100.00.019 III C + 100.00.019 III D + 100.00.019III E + 100.00.019 III F + 100.00.019 III G + 100.00.019 III H):

in line 100.00.019 III A cost of the inventories acquired, gratuitously received during accounting tax period by the taxpayer is specified;

in line 100.00.019 III B the cost of financial services is specified;

in line 100.00.019 III C the cost of promotion services is specified;

in line 100.00.019 III D the cost of consulting services is specified;

in line 100.00.019 III E the cost of marketing services is specified;

in line 100.00.019 III F the cost of design services is specified;

in line 100.00.019 III G the cost of engineering services is specified;

in line 100.00.019 III H the cost of the other works and services acquired during accounting tax period is specified. This line does not include expense amount on the acquired works, services, attributable to deductions in the lines with 100.00.010 on 100.00.019 declarations;

in line 100.00.019 IV the expense amount on imputed incomes of workers and other payments to physical persons, attributable to deductions is specified;

in line 100.00.019 V the cost of works and services, cost of inventories which were recognized as deferred expenses in the previous tax periods and attributable to deductions in accounting tax period is specified;

in line 100.00.019 VI the cost of works and services, cost of inventories which are recognized the subsequent expenses on the fixed assets, leasable fixed assets, subjects to preferences is specified;

in line 100.00.019 VII the cost of works and services, cost of inventories included in original cost of the fixed assets, subjects to preferences, assets which are not subject to depreciation are specified;

in line 100.00.019 VIII the cost of works and services, cost of inventories not attributable to deductions based on article 264 of the Tax Code, except for are specified to the cost reflected on line 100.00.019 VII including expense amount on natural wastage of inventories, the expense amount which is not subject to reference on deductions according to Item 5 of article 242 of the Tax Code. Besides, on this line cost of inventories which belongs on deductions in the lines with 100.00.019 on 100.00.027 declarations is reflected;

in line 100.00.019 IX the costs of works and services, costs of inventories recognized in accounting tax period by deferred expenses and which are subject to reference on deductions in subsequent tax periods are specified;

2) in line 100.00.020 the total amount of expenses on penalty (to penalties, penalty fee), attributable to deductions according to Item 7 of article 243 of the Tax Code is specified;

3) in line 100.00.021 the tax amount is specified value added, attributable to deductions on the bases, stipulated in Item the 9th article 243 of the Tax Code;

4) in line 100.00.022 the deduction amount 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, the amount of the assignments paid to fund of social medical insurance in compliance by 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 and the compulsory pension contributions of the employer (CPCE) is specified;

5) in line 100.00.023 the deduction amount on remuneration determined according to article 246 of the Tax Code is specified;

6) in line 100.00.024 the amount of deduction of entertainment expenses determined according to article 245 of the Tax Code is specified;

7) in line 100.00.025 the deduction amount according to doubtful requirements determined according to article 248 of the Tax Code is specified;

8) in line 100.00.026 the amount of deductions on the fixed assets and leased fixed assets determined according to Articles 265, of 266, of 267, of 268, of 269, of 270, of 271, 272 and 273 Tax codes is specified. The amount of lines 100.02.011 and 100.02.012 is transferred to this line;

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

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

under the contracts signed with authorized state body on investments till January 1, 2009 according to 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;

10) in line 100.00.028 the expense amount attributable to deductions according to article 250 of the Tax Code is specified, including:

in line 100.00.028 I deposits, including remaining balance on the correspondent accounts placed in banks are specified;

in line 100.00.028 II the loans (except for financial leasing) granted to banks and clients are specified;

in line 100.00.028 III receivables by documentary calculations and guarantees are specified;

in line 100.00.028 IV contingent obligations according to unpaid letters of credit are specified, to the issued or confirmed guarantees;

11) in line 100.00.029 deductions of the insurance, reinsurance organization, according to article 249 of the Tax Code are specified;

12) in line 100.00.030 deductions on reduction of assets of reinsurance, according to article 251 of the Tax Code are specified;

13) in line 100.00.031 deductions on liquidation expenses of polygons of placement of waste and the amounts of contributions to liquidating fund of polygons of placement of waste, according to article 253 of the Tax Code are specified;

14) in line 100.00.032 deductions on expenses on research, scientific and technical works and acquisition of rights of exclusive rights to intellectual property items, according to article 254 of the Tax Code are specified;

15) in line 100.00.033 deductions of expenses on insurance premiums and fees of participants of systems of guaranteeing, according to article 256 of the Tax Code are specified;

16) in line 100.00.034 are specified deduction of the membership fees of subjects of private entrepreneurship according to Item 10 of article 243 of the Tax Code;

17) in line 100.00.035 are specified deduction of excess of the amount of negative exchange difference over the amount of positive exchange difference, according to article 262 of the Tax Code;

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;

19) in line 100.00.037 the deduction of the amounts of compensations in case of official journeys according to article 244 of the Tax Code is specified;

20) in line 100.00.038 the deduction according to the paid doubtful obligations, according to article 247 of the Tax Code is specified;

21) in line 100.00.039 the amount of other expenses attributable to deductions according to the Tax code is specified;

22) in line 100.00.040 the total sum of deductions is specified. Value of line 100.00.040 I or line 100.00.040 II, either line 100.00.040 III, or line 100.00.040 IV is transferred to this line. If the line 100.00.040 II is filled, value of line 100.10.026 I is transferred:

in line 100.00.040 I the total amount of deductions determined as the amount of lines with 100.00.019 on 100.00.039 is specified.

Non-profit organizations which keep separate tax accounting in lines 100.00.018 on 100.00.039 the expense amount according to the income, taxable in generally established procedure is specified;

in line 100.00.040 II the expense amount of non-profit organization, attributable to deduction according to article 289 of the Tax Code, is specified. The line 100.10.026 is transferred to this line;

in line 100.00.040 III the expense amount which is subject to reference on deductions by the residents having permanent organization(s) outside the Republic of Kazakhstan is specified. It is determined as difference of line 100.00.040 I and final value of the column K of form 100.05;

in line 100.00.040 IV the expense amount which is subject to reference on deductions by participants of MFTsA is specified.

18. In the Section "Adjustment of the Income and Deductions according to the Tax Code":

in line 100.00.041 the amount of adjustments of the income and deductions determined according to articles 286 and 287 of the Tax Code is specified. It is determined as difference of lines 100.00.041 I and 100.00.041 II (100.00.041 I – 100.00.041 II):

in line 100.00.041 I the adjustment amount of the income determined according to articles 286 and 287 of the Tax Code is specified;

in line 100.00.041 II the adjustment amount of deductions determined according to articles 286 and 287 of the Tax Code is specified.

19. 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.

20. In the Section "Calculation of the Taxable Income":

1) in line 100.00.044 the taxable income (loss) is specified. It is determined as 100.00.018 – 100.00.040 + 100.00.041 + 100.00.042 – 100.00.043);

2) in line 100.00.045 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. Are transferred to this line final value of the column F of form 100.05. The line 100.00.045 has help character;

3) in line 100.00.046 the income amount is specified, to subject release from the taxation, including:

in line 100.00.046 I income amount, to subject release from the taxation according to international treaties according to Item 5 of article 2 of the Tax Code;

in line 100.00.046 II income amount, exempted according to the Constitutional law (100.12.014);

4) in line 100.00.047 the amount of the taxable income (loss) taking into account features of the international taxation is specified. The line 100.00.047 is determined 100.00.044 – 100.00.046;

5) in line 100.00.048 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 of the Tax Code is specified. Final value of the column L of form 100.09 is transferred to this line;

in line 100.00.048 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 100.00.048 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;

6) in line 100.00.049 the leviable income of KIK and PU KIK taking into account the postponed losses is specified. It is determined as difference of lines 100.00.048 I and 100.00.054 I (100.00.048 I - 100.00.054 I). If the line 100.00.054 I is more than line 100.00.048 I, in line 100.00.049 to specify zero;

7) in line 100.00.050 losses from realization of objects of construction in progress, the unspecified equipment, except for the assets redeemed for the state needs according to the laws of the Republic of Kazakhstan are specified;

8) in line 100.00.051 the loss which is subject to transfer according to part one of Item 1 of article 300 of the Tax Code is specified. If the line 100.00.047 has negative value, the line 100.00.051 is determined as the amount of the module of line 100.00.047, and lines 100.00.050, 100.02.008 I. If the line 100.00.047 has positive value, the line the amount of lines 100.00.050 and 100.02.008 I is transferred to line 100.00.051;

in line 100.00.051 A the amount of the losses which are subject to transfer according to article 300 of the Tax Code, except for the transferable loss specified in Item 1 of article 300 of the Tax Code is specified;

in the lines 100.00.051 And I-100.00.051 And V the provision of the Tax code according to which transfer of loss, and also the amount of such transferable loss is made is specified.

9) in line 100.00.052 the amount of reduction of the taxable income according to article 288 of the Tax Code is specified.

in line 100.00.052 A the amount of reduction of the taxable income by expenses according to Item 1 of article 288 of the Tax Code is specified;

in lines 100.00.052 And I – 100.00.052 And of V the provision of the Tax code according to which reduction of the taxable income by expenses, and also the amount of such reduction is made is specified;

in line 100.00.052 B the amount of reduction of the taxable income by the income according to Item 2 of article 288 of the Tax Code is specified;

in lines 100.00.052 B I - 100.00.052 B of V the provision of the Tax code according to which reduction of the taxable income by the income, and also the amount of such reduction is made is specified;

10) in line 100.00.053 the taxable income taking into account the reduction estimated according to article 288 of the Tax Code is specified. It is determined as difference of lines 100.00.047 and 100.00.052 (100.00.047 – 100.00.052). If the line 100.00.052 more line 100.00.047, in line 100.00.053 is specified zero;

11) in line 100.00.054 the losses postponed from the previous tax periods are specified;

in line 100.00.054 I the losses determined by part two of Item 1 of article 300 of the Tax Code are specified;

12) in line 100.00.055 the taxable income taking into account the losses postponed from the previous tax periods is specified. At the same time, the losses determined by part two of Item 1 of article 300 of the Tax Code in case of determination of line 100.00.055 are not considered.

21. In the Section "Calculation of the Tax Liability":

1) in line 100.00.056 KPN rate according to article 313 of the Tax Code as a percentage is specified. If the taxpayer uses at the same time rates in the amount of 20 and 10%, the line 100.00.056 is not filled;

2) in line 100.00.057 KPN amount from the taxable income is specified. It is determined as the work of lines 100.00.055 and 100.00.056 (100.00.055 x 100.00. 056). If the taxpayer uses at the same time rates in the amount of 20 and 10%, in line 100.00.058 KPN amount determined on the basis of data of separate tax accounting is specified;

3) in line 100.00.058 the amount of the estimated KPN for tax period according to Item 1 of article 302 of the Tax Code is specified. It is determined as difference of lines 100.00.057, 100.00.058 І, 100.00.058 ІI, 100.00.058 III, 100.00.058 IV, 100.00.058 V, 100.00.058 VI, (100.00.057 - 100.00.058 І - 100.00.058 ІI - 100.00.058 III - 100.00.058 IV - 100.00.058 V - 100.00.058 VI). If the received difference is less than zero, then in line 100.00.058 zero is specified:

in line 100.00.058 I the amount of the taxes on the income paid outside the Republic of Kazakhstan or identical type of the income tax from income gained by the resident taxpayer from sources outside the Republic of Kazakhstan which becomes engrossed in reading in case of payment of KPN in the Republic of Kazakhstan according to article 303 of the Tax Code is specified. Final value of the column I of form 100.05 is transferred to this line;

in line 100.00.058 II the amount of offsetting of the foreign income tax from financial profit of KIK or PU KIK estimated according to item 4 of article 303 of the Tax Code is specified. Final value of the column About forms 100.09 is transferred to this line;

in line 100.00.058 III the amount of KPN withheld in tax period at payment source from the income in prize type which according to Item 2 of article 302 of the Tax Code reduces the amount of KPN which is subject to payment in the budget is specified;

in line 100.00.058 IV the amount of KPN withheld at payment source from the income in remuneration type, and postponed from the previous tax periods according to Item 3 of article 302 of the Tax Code is specified;

in line 100.00.058 V the amount of KPN withheld in tax period at payment source from the income in remuneration type which according to Item 2 of article 302 of the Tax Code reduces the amount of KPN which is subject to payment in the budget is specified;

in line 100.00.058 VI the amount of KPN withheld at payment source according to article 653 of the Tax Code is specified;

4) in line 100.00.059 the amount of the estimated KPN for tax period taking into account reduction is specified. It is determined as 100.00.058 – 100.00.059 I;

in line 100.00.059 And I the amount of reduction of KPN for tax period according to the tax legislation of the Republic of Kazakhstan is specified;

in lines 100.00.059 And I – 100.00.059 And of V the provision of the Tax code according to which reduction of KPN for tax period, and also the amount of such reduction is made is specified;

5) in line 100.00.060 the net income of legal nonresident person from activities in the Republic of Kazakhstan through permanent organization according to Item 1 of article 652 of the Tax Code is specified. It is determined as difference of lines 100.00.055 and 100.00.057 (100.00.055 – 100.00.057);

6) in line 100.00.061 KPN amount is specified net income:

in line 100.00.061 I KPN amount on net income estimated according to Item 1 of article 652 of the Tax Code, except for the amounts of KPN on which offsetting according to Items 2 and 3 of article 302 of the Tax Code and article 303 of the Tax Code, at the rate of 15 percent is performed is specified;

in line 100.00.061 II KPN amount on net income estimated according to article 670 of the Tax Code at the rate provided by the international treaty is specified. If the taxpayer applies provisions of the international treaty to KPN on net income, KPN rate is specified net income;

the line 100.00.061 III is filled if the line 100.00.061 II is filled. In this line the country code according to Item 52 of these rules with which the Republic of Kazakhstan signs the international treaty is specified;

the line 100.00.061 IV is filled if the line 100.00.062 II is filled. In this line the name of the international treaty is specified;

7) in line 100.00.062 the total sum of the estimated KPN, except for KPN 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 100.00.059 + 100.00.061 I or 100.00.061 II + 100.00.064;

8) in line 100.00.063 KPN 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 100.00.049 and 100.00.056 (100.00.049 x 100.00. 056);

9) in line 100.00.064 KPN 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 100.00.048 II and 100.00.056 (100.00.048 II x 100.00.056);

10) in line 100.00.065 the total sum of KPN KIK and PU KIK taking into account reduction for tax period according to item 4 of article 303 of the Tax Code is specified. It is determined as difference of lines 100.00.060 and 100.00.058 II (100.00.063 – 100.00.058 II). If the received difference is less than zero, then in line 100.00.062 zero is specified.

22. Taxpayers who shall keep separate tax accounting in the cases provided by the Tax code constitute the Declaration (form 100.00) and appendices to it (forms 100.01 – 100.11, except form 100.06) in general on all types of activity on the basis of data of separate tax accounting and does not apply the formulas provided in the declaration (form 100.00) if application of such formulas leads to misstatement of the values which are subject to reflection in this declaration.

Values on line of 100.06.001 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.015.

Values on line of 100.06.001 I all appendices of form 100.06 develop, and the total sum is specified in line 100.00.001.

Values on line of 100.06.002 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.016.

Values on line of 100.06.003 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.017.

Values on line of 100.06.004 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.018.

Value on line of 100.06.005 I all appendices of form 100.06 develop, and the total sum is specified in line 100.00.019.

Value on line of 100.06.005 II all appendices of form 100.06 develop, the total sum is specified in line 100.00.026.

Values on line of 100.06.006 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.041 I.

Values on line of 100.06.007 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.041 II.

Values on line of 100.06.008 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.042.

Values on line of 100.06.009 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.043.

Values on line 100.06.010 are not subject to transfer at line 100.00.044, at the same time, in case of filling of form 100.06 the line 100.00.025 of form 100.00 is not filled.

Values on line of 100.06.011 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.045.

Values on line of 100.06.012 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.046.

Values on line 100.06.013 are not subject to transfer at line 100.00.047, at the same time, in case of filling of form 100.06 the line 100.00.047 of form 100.00 is not filled.

Values on line of 100.06.014 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.048.

Value on line 100.06.015 of all is not subject to transfer at line 100.00.049, at the same time, in case of filling of form 100.06 the line 100.00.049 of form 100.00 is not filled.

Values on line of 100.06.016 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.050.

Values on line of 100.06.017 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.051.

Values on line of 100.06.018 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.052.

Values on line of 100.06.019 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.053.

Values on line of 100.06.020 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.054.

Values on line of 100.06.021 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.055.

Values on line of 100.06.023 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.057.

Values on line of 100.06.024 all appendices of form 100.06 develop, and the total sum is specified in line 100.06.058.

Values on line of 100.06.024 I all appendices of form 100.06 develop, and the total sum is specified in line 100.00.058 I.

Values on line of 100.06.024 II all appendices of form 100.06 develop, and the total sum is specified in line 100.00.058 II.

Values on line of 100.06.024 III all appendices of form 100.06 develop, and the total sum is specified in line 100.00.058 III.

Values on line of 100.06.024 IV all appendices of form 100.06 develop, and the total sum is specified in line 100.00.058 IV.

Values on line of 100.06.024 V all appendices of form 100.06 develop, and the total sum is specified in line 100.00.058 V.

Values on line of 100.06.024 VI all appendices of form 100.06 develop, and the total sum is specified in line 100.00.058 VI.

Values on line of 100.06.024 VII all appendices of form 100.06 develop, and the total sum is specified in line 100.00.058 VII.

Values on line of 100.06.025 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.059.

Values on line of 100.06.025 I all appendices of form 100.06 develop, and the total sum is specified in line 100.00.059 I.

Values on line of 100.06.026 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.060.

Values on line of 100.06.027 I all appendices of form 100.06 develop, and the total sum is specified in line 100.00.061 I.

Values on line of 100.06.027 II all appendices of form 100.06 develop, and the total sum is specified in line 100.00.061 II.

In case of filling of form 100.06 of line 100.00.061 III, 100.00.061 IV of form 100.00 are not filled.

Values on line of 100.06.028 all appendices of form 100.06 develop, and the total sum is specified in line 100.00.062.

At the same time other lines of form 100.00, which are not duplicated in form 100.06, are subject to filling with the taxpayer in general on all types of activity.

The taxpayer - the trustee to whom according to article 194 of the Tax Code execution of the tax liability on calculation is assigned to payment or deduction of the amounts of taxes and other obligatory payments in the budget, and also to creation and representation of tax forms for the founder of trust management according to the property trust management agreement or the beneficiary on other bases of emergence of trust management, and performing conducting separate tax accounting for the taxation objects and objects connected with the taxation constitutes the declaration (the form 100.00) in general on the activities and activities performed by it within the property trust management agreement on the basis of data of separate tax accounting and does not apply the formulas provided in the declaration (form 100.00) if application of such formulas leads to misstatement of the values which are subject to reflection in this declaration.

23. In the Section "Responsibility of the Taxpayer":

1) in the field "Surname, Name, Middle Name (in case of Its Availability) the Head" surname, the name, middle name (are entered in case of its availability) the head;

2) date of submission of the declaration – date of submission of the declaration to body of state revenues;

3) code of body of state revenues – code of body of state revenues in place of registration of the taxpayer;

4) in the field "Surname, Name, Middle Name (in case of Its Availability) the Official Who Adopted the Declaration" surname, the name, middle name (are entered in case of its availability) the employee of the body of state revenues which adopted the declaration;

5) date of acceptance of the declaration – date of submission of the declaration according to Item 2 of article 209 of the Tax Code;

6) the entering document number – the registration number of the declaration assigned by body of state revenues;

7) date of postage stamp – date of the postage stamp which is put down by post or other organization of communication.

Subitems 4), 5), 6) and 7) of this Item are filled in with the employee of body of state revenues who adopted the declaration on paper.

Chapter 3. The explanation on filling of form 100.01 – Expenses of the taxpayers who are not taxpayers on value added on the realized goods, the performed works rendered to services

24. This form is filled with persons who are not taxpayers on value added. In shape data on goods purchased (works, services), including not attributable to deductions are reflected. Data from this form are not transferred to the declaration and appendices to it.

25. In the Section "Expenses":

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

2) in column B business and identification number / individual identification number (further – IIN) number of the taxpayer partner is specified;

3) in the column C the country code of residence of the nonresident partner according to Item 52 of these rules is specified;

4) in the column D number of tax registration of the nonresident partner in the country of residence is specified. The column is filled in in case of reflection in the graph From residence country code;

5) in column E the expense type code is specified:

1 – financial services;

2 – promotion services;

3 – consulting services;

4 – marketing services;

5 – design services;

6 – engineering services;

7 – others;

6) in column F the cost of goods purchased (works, services) is specified;

7) in column G the sign of type of activity is specified.

At the same time it is noted:

"1" – if costs (expenses) are incurred only for the purpose of implementation of activities which taxation is performed in generally established procedure;

"2" – if costs (expenses) are incurred only for the purpose of implementation of activities which taxation is performed within special tax regime according to Articles 697, of 698, of 699, 700 and 701 Tax codes;

"3" – if costs (expenses) are subject to distribution between activities which taxation is performed in the generally established mode and activities which taxation is performed within special tax regime according to Articles 697, of 698, of 700, 700 and 701 Tax codes;

"4" – if costs (expenses) do not belong on deductions.

Chapter 4. The explanation on filling of form 100.02 – Deductions on the fixed assets

26. This form is intended for determination of deductions on the fixed assets according to Articles 265, of 266, of 267, of 268, of 269, of 270, of 271, 272 and 273 Tax codes, and also for determination of the loss on disposal of the fixed assets of the I group postponed for subsequent tax periods according to Item 1 of article 300 of the Tax Code.

27. In the Section "Deductions on the Fixed Assets":

1) in line 100.02.001 the total amount of cost balances of groups is specified the beginning of tax period. It is determined as the amount of lines with 100.02.001 I on 100.02.001 IV:

in line 100.02.001 I the amount of cost balances of subgroups of the fixed assets of the I group for the beginning of tax period determined according to Item 7 of article 267 of the Tax Code is specified;

in line 100.02.001 II the cost balance of the fixed assets of the II group for the beginning of tax period determined according to Item 7 of article 267 of the Tax Code is specified;

in line 100.02.001 III the cost balance of the fixed assets of III group for the beginning of tax period determined according to Item 7 of article 267 of the Tax Code is specified;

in line 100.02.001 IV the cost balance of the fixed assets of the IV group for the beginning of tax period determined according to Item 7 of article 267 of the Tax Code is specified;

2) in line 100.02.002 the total cost of the fixed assets which arrived in tax period is specified. It is determined as the amount of lines with 100.02.002 I on 100.02.002 IV:

in line 100.02.002 I the cost of the arrived fixed assets of the I group determined according to article 268 of the Tax Code is specified;

in line 100.02.002 II the cost of the arrived fixed assets of the II group determined according to article 268 of the Tax Code is specified;

in line 100.02.002 III the cost of the arrived fixed assets of III group determined according to article 268 of the Tax Code is specified;

in line 100.02.002 IV the total cost of the arrived fixed assets of the IV group determined according to article 268 of the Tax Code is specified;

3) in line 100.02.003 the total cost of the disposed fixed assets is specified. It is determined as the amount of lines with 100.02.003 I on 100.02.003 IV:

in line 100.02.003 I the cost of the disposed fixed assets of the I group determined according to article 270 of the Tax Code is specified;

in line 100.02.003 II the cost of the disposed fixed assets of the II group determined according to article 270 of the Tax Code is specified;

in line 100.02.003 III the cost of the disposed fixed assets of III group determined according to article 270 of the Tax Code is specified;

in line 100.02.003 IV the cost of the disposed fixed assets of the IV group determined according to article 270 of the Tax Code is specified;

4) in line 100.02.004 the total amount of the subsequent expenses attributable to increase in cost balances of groups (subgroups) according to Item 2 of article 272 of the Tax Code is specified. It is determined as the amount of lines with 100.02.004 I on 100.02.004 IV:

in line 100.02.004 I the subsequent expenses on the fixed assets of the I group, attributable to increase in cost balances of subgroups according to Item 2 of article 272 of the Tax Code are specified;

in line 100.02.004 II the subsequent expenses on the fixed assets of the II group, attributable to increase in cost group balance sheet according to Item 2 of article 272 of the Tax Code are specified;

in line 100.02.004 III the subsequent expenses on the fixed assets of III group, attributable to increase in cost group balance sheet according to Item 2 of article 272 of the Tax Code are specified;

in line 100.02.004 IV the subsequent expenses on the fixed assets of the IV group, attributable to increase in cost group balance sheet according to Item 2 of article 272 of the Tax Code are specified;

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