Appendix

to calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03)

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2009 No. 574

Rules of creation of tax statements (calculation) for the corporate income tax withheld at payment source from the income of resident (form 101.03)

General provisions

These rules are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for creation of form of tax statements (calculation) for the corporate income tax according to appendix to these rules (further - Calculation) intended for reflection by the tax agent of the income assessed at source of payment, calculation and timely payment of the corporate income tax withheld at source of payment of the income of residents. Calculation is constituted by the tax agent according to article 144 of the Tax Code.

Calculation consists of the Calculation (form 101.03) and appendices to it (101.03), the tax liability intended for detailed reflection of information on calculation.

When filling Calculation corrections, erasures and blots are not allowed.

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

Appendix to Calculation is constituted without fail when filling the lines in Calculation requiring disclosure of the corresponding indicators.

Appendix to Calculation is not constituted in the absence of the data which are subject to reflection in it.

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

In these rules arithmetic signs are applied: "+ "plus;" -" - minus; "x" - multiplication; "/" - division; "=" - it is equal.

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