Appendix
to the declaration on the corporate income tax (form 130.00)
Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2009 No. 574
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 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 non-profit organizations, except for joint-stock companies, organizations and consumer cooperatives, except cooperatives of owners of apartments (rooms) performing activities according to article 134 of the Tax Code.
2. The declaration consists of the Declaration (form 130.00) and appendices to it (forms with 130.01 on 130.03), 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:
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