Appendix

to the declaration on the individual income tax and the social tax on foreigners and stateless persons (form 210.00)

 

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 individual income tax and the social tax on foreigners and stateless persons (form 210.00)

List of amending documents

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 Laws of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan" (further - the Law on provision of pensions), "About compulsory social insurance" (further - the Law on compulsory social insurance).

Rules determine procedure for creation of form of tax statements (declaration) by the individual income tax and the social tax on foreigners and stateless persons, according to appendix to these rules (further - the Declaration), intended for calculation of the individual income tax, the social tax, and also for calculation, deduction (charge) and transfer of the amounts of compulsory pension contributions of the accumulation pension fund (further - compulsory pension contributions), charges and transfers of the amounts of social contributions to the State Social Insurance Fund (further - social assignments).

The declaration is constituted by tax agents, except for applying special tax regimes for country or farms and to subjects of small business on the basis of the simplified declaration, in relation to foreigners and stateless persons according to Chapters 18, 19 undressed 6, to Chapter 25 of the Section 7, to Section 12 of the Tax code.

The structural divisions recognized according to the decision of the legal entity according to Item 2 of article 355 of the Tax Code as independent payers of the social tax for the purposes of these rules are recognized tax agents on the individual income tax.

2. The declaration consists of the Declaration (form 210.00) and appendices to it (forms with 210.01 on 210.04), 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 of the Declaration 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 the following arithmetic signs are applied: "+" - plus; "-" - minus; "x" - multiplication; "/" - division; "= "equally.

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 tax agent or his representative and certified by seal of the tax agent 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 Tax Agent" of appendices the relevant data reflected in the Section "General Information about the Tax Agent" of the Declaration are specified.

2. Creation of the Declaration (form 210.00)

14. In the Section "General Information about the Tax Agent" the tax agent 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 business identification number of the nalogoplatelshchikadoveritelny managing director is specified.

3) IIN - individual identification taxpayer number. In case of execution of the tax liability by the trustee in line individual identification taxpayer number - the trustee is specified.

According to the Law of the Republic of Kazakhstan "About national registers of identification numbers" lines BING IIN are subject to obligatory filling in case of submission of the Declaration since August 13, 2010;

4) tax period - reporting quarter for which the Declaration is submitted (it is specified in the Arab figures);

5) name of the tax agent.

Surname, the name, middle name (are entered in case of its availability) physical person or the name of the legal entity according to constituent documents.

In case of execution of the tax liability by the trustee in line the surname, name, middle name (is entered in case of its availability) physical person or the name of the legal entity - the trustee;

6) declaration type.

The corresponding cells are noted taking into account reference of the Declaration to the types of tax statements specified in article 63 of the Tax Code.

7) 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;

8) category of the tax agent.

Cells are noted if the tax agent belongs to one or several categories specified in lines A, B, C, D;

9) residence sign:

the cell And is noted by the tax resident agent of the Republic of Kazakhstan;

the cell In is noted by the tax nonresident agent of the Republic of Kazakhstan;

10) country code of residence and number of tax registration.

It is filled if the Declaration is constituted by the tax nonresident agent of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident is specified;

in line B number of tax registration in the country of residence of the nonresident is specified;

11) number of workers (people).

The number of workers to whom the income in tax period is added is specified;

13) availability of structural divisions.

In the presence of structural divisions the corresponding cell is noted;

13) MRP.

The size of monthly settlement indicator established by the law of the Republic of Kazakhstan on the republican budget is specified;

14) currency code.

The currency code according to appendix 10 "Classification of currencies, used for the purposes of 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;

15) the provided appendices.

Cells of the provided appendices are noted;

16) number of appendices 210.01.

The number of appendices 210.01, which shall correspond to the number of the contracts signed with the Republic of Kazakhstan in the procedure established by the legislation is specified;

17) number of appendices 210.04.

The number of appendices 210.04, which shall correspond to the number of structural divisions of the legal entity is specified.

15. In the Section "Calculation of the Individual Income Tax from the Income of the Foreigners and Stateless Persons Which Are Residents of the Republic of Kazakhstan according to Articles 167, 202 Tax Codes":

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