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

of June 30, 2023 No. 724

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

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

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

to be reworded as follows appendix 82 to the specified order according to appendix 1 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:

add with Chapter 8 of the following content:

"Chapter 8. The explanation on filling of form 240.05 - the Taxation of digital assets

35. This form is intended for reflection of information on digital assets by citizens of the Republic of Kazakhstan, the kandasama and persons having the residence permit in the Republic of Kazakhstan which have as of December 31 of accounting tax period in property digital assets.

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

1) in line 1 IIN - individual identification taxpayer number is specified. In case of execution of the tax liability by the trustee in line individual identification number of the trustee is specified;

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

Tax period for submission of the declaration is calendar year. In cell "year" is specified year for which the declaration is submitted.

In the Section "Digital assets" the taxpayer specifies the following data:

in the column "A" "sequence number of line";

in the column "B" "the name of digital assets";

in the column "C" "quantity of digital assets".";

to be reworded as follows appendix 121 to the specified order according to appendix 2 to this order;

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:

in Item 1:

state part one in the following edition:

"1. These rules of creation of tax statements "The declaration on the individual income tax and the social tax (form 200.00)" (further - Rules) are 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), the Social code of the Republic of Kazakhstan (further - the Social code) and the Law of the Republic of Kazakhstan "About compulsory social medical insurance" (further - the Law on compulsory social medical insurance).";

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

"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), payers of single payment according to Chapters 35 and 36 of the Section 8, to Chapter 74 of the Section 19, to Section 19 and Chapter 89-1 of Section 24-1 of the Tax code, agents on payment of compulsory pension contributions, compulsory professional pension contributions, compulsory pension contributions of the employer and payers of social assignments according to the Social code, 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 who are engaged in private practice on compulsory pension contributions, social assignments, fees on OSMS in own favor in the sizes established by the Social code and the Law on compulsory social medical insurance.";

state Items 14 and 15 in the following edition:

"14. In the Section "General Information about the Taxpayer (the Tax Agent, the Payer of Single Payment, the Agent or the Payer of Social Payments)" the taxpayer specifies the following data:

1) Individual identification number (business and identification number) (further - IIN (BIN)) the taxpayer.

In case of execution of the tax liability by the trustee in line IIN (BIN) of the trustee is specified;

2) tax period for which tax statements are submitted - reporting quarter which accounting tax periods enter (it is specified in the Arab figures);

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