Appendix

to the declaration on the value added tax (form 300.00)

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 value added tax (form 300.00)

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 value added tax according to appendix to these rules (further - the Declaration) intended for calculation of tax amounts on value added according to Section 8 of the Tax code and Articles 2, of 12, of 24, of 25, of 28, of 34, of 35, of 44, of 47, of 48, of 49, of 49-1 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).

2. The declaration consists of the Declaration (form 300.00), appendices to it (forms with 300.01 on 300.10), 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, except for forms 300.07 and 300. 08, 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 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 300.00)

14. The taxpayer surely reflects the following data in the Section "General Information about the Taxpayer on Value Added":

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 (BIN) - individual identification (business identification) taxpayer number. In case of execution of tax

obligations taxpayer number - the trustee is specified to trustees in line individual identification (business identification).

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) First name, middle initial, last name or the name of the taxpayer on value added. The line is subject to obligatory filling.

The name of the legal entity according to constituent documents, the name or surname, name, middle name (is specified in case of its availability) the individual entrepreneur according to the certificate on state registration of the individual entrepreneur.

In case of execution of the tax liability by the trustee in line the name or surname, name middle name (is specified in case of its availability) the trustee;

4) tax period (quarter, year) - accounting tax period for which the Declaration is submitted (it is specified in the Arab figures). The accounting period for submission of the Declaration according to article 269 of the Tax Code is the calendar quarter. The line is subject to obligatory filling;

5) Declaration type.

One of cells depending on type of tax statements in compliance article 63 of the Tax Code is subject to obligatory mark.

In case of removal from registration accounting on the value added tax submission of the Declaration with type "liquidating" is obligatory;

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) category of the taxpayer. Obligatory mark one of cells And, In is subject, to C or D depending on what category the taxpayer treats.

The cell 7 A is noted in case of implementation by the taxpayer of activities for special tax regime for legal manufacturing persons of agricultural products and rural consumer cooperatives, taking into account feature, the stipulated in Clause 451 Tax code.

The cell of 7 V is noted in case of implementation by the taxpayer of activities for conversion of agricultural raw materials on which the tax discharge on value added is made according to the procedure, stipulated in Clause 267 Tax codes;

The cell 7 C is noted when implementing by the subsoil user of activities for the agreement (contract) on the Section of products signed between the Government of the Republic of Kazakhstan or competent authority and the subsoil user and under the contract for subsurface use, approved by the President of the Republic of Kazakhstan concerning which stability of tax regime according to Item 2 of article 308 of the Tax Code is provided. On the activities provided by the agreement (contract) the cell "With I" is noted; on the activities which are not provided by the agreement (contract) the cell "With II" is noted.

The cell 7 D is noted by the taxpayers who are not belonging to the taxpayers specified in cells 7 A, 7 V and 7 C;

8) if in line 7 it is noted "With I", then specify number and date of agreement signature (contract) (contract number, date of the conclusion)

The line is subject to obligatory filling if in line 7 it is noted "With I". Under each agreement (contract) concerning which stability of tax regime according to Item 2 of article 308 of the Tax Code is provided the separate Declaration is constituted;

9) currency code.

Surely 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) is specified;

10) reference method on account of the value added tax. One of the corresponding cells is subject to obligatory mark.

The corresponding cell is filled proceeding from the Tax code of method of reference of the value added tax chosen according to Article 260 in offsetting. The chosen method of determination of the value added tax carried in offsetting is not subject to change within calendar year.

The cell "pro rata" is noted if the taxpayer chose pro rata method of reference on account of the value added tax.

The cell "separate" is noted if the taxpayer chose separate method of reference on account of the value added tax.

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