Appendix

to the declaration on the individual income tax and property (form 230.00)

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 property (form 230.00)

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 determine procedure for creation of form of tax statements (declaration) by the individual income tax and property according to appendix to these rules (daleedeklaration). The declaration is constituted according to Item 2 of article 185 of the Tax Code deputies of Parliament of the Republic of Kazakhstan, judges, and also physical persons to whom the obligation on submission of the declaration according to legal acts of the Republic of Kazakhstan for elections, fight against corruption and the Penitentiary code of the Republic of Kazakhstan is assigned.

2. The declaration consists of the Declaration (the Form 230.00) and appendices to it (Forms with 230.01 on 230.03), intended for detailed reflection of information on the income and property.

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 these rules the following arithmetic signs are applied: "+" - plus; "-" - minus; "x" - multiplication; "/" - division; "= "equally.

8. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of the Declaration.

9. In case of creation of the Declaration:

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