Appendix

to the declaration on the individual income tax (form 240.00)

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 (form 240.00)

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) on the individual income tax according to appendix to these rules (further - the Declaration) intended for calculation of the individual income tax. The declaration is constituted by the physical persons which are not specified in items 4 and the 5th article 67 of the Tax Code, including who gained income which is not assessed at payment source (except for individual entrepreneurs), and also the physical persons having money on the foreign bank accounts which are outside the Republic of Kazakhstan according to Item 1 of article 185 of the Tax Code.

2. The declaration is constituted according to Article 67, Chapters 18, of 20, of 21 Sections 6, Articles 204, 205 Tax codes. The declaration consists of the Declaration (the Form 240.00) and appendices to it (Forms with 240.01 on 240.05), 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 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 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 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 240.00)

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) 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" the line is subject to obligatory filling in case of submission of the Declaration since January 1, 2012;

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

Tax period for submission of the Declaration is tax year. If duration of tax period constitutes:

less calendar year - that in cell "Month" is specified the number of months for which the Declaration is submitted, and in cell "Year" is specified the current tax year;

complete calendar year, cell is not filled "Month", and in cell "Year" is specified that tax year for which the Declaration is submitted;

4) surname, name, middle name of the taxpayer.

Surname, the name, middle name (are entered in case of its availability) physical person according to identity documents;

5) 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;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info