Appendix

to the declaration on the corporate income tax (form 120.00)

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 (declaration) on the corporate income tax (form 120.00)

1. General provisions

1. 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 the Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" (further - the Law on introduction) and determine procedure for creation of form of tax statements (declaration) on the corporate income tax according to appendix to these rules (further - the Declaration) intended for calculation of the corporate income tax. The declaration is constituted by the insurance (reinsurance) organizations, societies of mutual insurance performing activities according to article 23 of the Law on introduction.

2. The declaration consists of the Declaration (form 120.00) and appendices to it (forms with 120.01 on 120.05), 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 are not filled.

5. Appendices to the Declaration are constituted without fail 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 arithmetic signs are applied: "+ "plus;" -" - minus; "x" - multiplication; "/" - division; "=" - it 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 68 of the Tax Code.

11. The declaration is signed by the taxpayer or his representative and certified by seal of the taxpayer or his representative having in the cases established by the legislation of the Republic of Kazakhstan seal with the name according to Item 3 of article 61 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 with mark of tax authority;

2) by mail the registered mail with the notification on paper - the taxpayer receives the notification of post or other organization of communication;

3) in electronic form - the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of Tax Service.

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.

2. Creation of the Declaration (Form 120.00)

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

1) RNN - registration taxpayer number. In case of execution of the tax liability by the trustee in line registration taxpayer number - the trustee is specified.

According to the Law of the Republic of Kazakhstan "About national registers of identification numbers" the line is subject to obligatory filling in case of submission of the Declaration till January 1, 2012;

2) the BIN - business identification taxpayer number. In case of execution of the tax liability by the trustee in line registration taxpayer number - the trustee is specified.

According to the Law of the Republic of Kazakhstan "About national registers of identification numbers" the line is subject to obligatory filling in case of submission of the Declaration since January 1, 2012;

3) tax period (year) - accounting tax period for which the Declaration is submitted (it is specified in the Arab figures);

4) name of the taxpayer.

The name of the legal entity according to constituent documents is specified.

In case of execution of the tax liability by the trustee in line the name of the legal entity - the trustee is specified;

5) Declaration type.

These cells are noted according to article 63 of the Tax Code. Depending on type of the Declaration the corresponding cell is noted;

6) 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 63 of the Tax Code;

7) the Declaration is constituted by the taxpayer who is the trustee according to trust management agreements or the beneficiary in others of case of emergence of trust management.

The cell will lie down to filling if the Declaration is constituted by the taxpayer who is the trustee according to trust management agreements or the beneficiary in others of case of emergence of trust management;

8) currency code.

The currency code according to appendix 10 "Classification of currencies, used for customs clearance" to the Rules of declaration of goods and vehicles approved by the order of the Chairman of the Agency of customs control of the Republic of Kazakhstan of May 20, 2003 No. 219 (registered in the Register of state registration of regulatory legal acts for No. 2355) (further - Rules of declaration of goods) is specified;

9) the provided appendices.

Cells of the provided appendices are noted.

15. In the Section "Calculation of Tax Amount for Insurance, Reinsurance Activity":

1) in line 120.00.001 the total amount of the estimated corporate income tax according to the income of the insurance, reinsurance organizations regarding implementation by them insurance, reinsurance is specified

2) activities. It is determined as the amount of lines 120.00.001 I, 120.00.001 II, 120.00.001 III, 120.00.001 IV, 120.00.001 V;

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