ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 8, 2025 No. 753

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 amendment:

to be reworded as follows appendix 119 to the specified order according to appendix to this order;

in Rules of creation of tax statements "The declaration on the corporate income tax (form 100.00)", approved according to appendix 120 to the specified order:

state Item 2 in the following edition:

"2. The declaration consists of the declaration (form 100.00) and appendices to it (forms with 100.01 on 100.13), intended for detailed reflection of information on calculation of the tax liability.";

state Item 13-1 in the following edition:

"13-1. This form extends to the legal relationship which arose since January 1, 2023, except for appendices 13 to form which extends to the legal relationship which arose from January 1 to December 31, 2025 inclusive.";

7) of Item 21 to state the subitem in the following edition:

"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 + 100.13.012 or 100.00.061 of II + 100.00.064 + 100.13.012;";

add with Chapter 14-1 of the following content:

"Chapter 14-1. The explanation on filling of form 100.13 - the Income on the taxation objects determined by the subitem 6) of article 223 of the Tax Code

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