ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 25, 2024 No. 783

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 (declaration) on the corporate income tax (form 100.00), approved according to appendix 2 to the specified order:

in the subitem 1) Item 17:

the ninth and tenth to state paragraphs in the following edition:

"in line 100.00.016 VIII the investment revenues gained according to the Social code of the Republic of Kazakhstan (further – the Social code) and directed to individual retirement accounts are specified;

in line 100.00.016 IX it is specified the investment revenues gained according to the Social code and directed to increase in assets of the State Social Insurance Fund;";

in Rules of creation of tax statements (declaration) on the corporate income tax (form 100.00), approved according to appendix 2-2 to the specified order:

state Item 1 in the following edition:

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

public institutions;

state educational institutions of secondary education;

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

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

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

in the subitem 1) Item 17:

paragraphs the ninth, the tenth, the eleventh, twelfth and thirteenth to state in the following edition:

"in line 100.00.016 VIII the investment revenues gained according to the Social code of the Republic of Kazakhstan (further – the Social code) and directed to individual retirement accounts are specified;

in line 100.00.016 IX it is specified the investment revenues gained according to the Social code and directed to increase in assets of the State Social Insurance Fund;

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

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

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

paragraphs twentieth, twenty second and twenty third to state in the following edition:

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

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

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

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

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

in Rules of creation of tax statements "The declaration on the corporate income tax (form 110.00)", approved according to appendix 11-2 to the specified order:

state Item 1 in the following edition:

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