Appendix

to calculation of excise for structural division or the objects connected with the taxation (form 431.00)

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 (calculation) of excise for structural division or objects connected with the taxation (the Form 431.00)

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 tax statements (calculation) for the excise according to appendix to these rules (further - Calculation) intended for calculation by the payers of excise having the structural divisions or objects connected with the taxation, the excise amounts on the transactions made by structural divisions or the objects connected with the taxation according to Section 9 of the Tax code, article 21 of the 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)" (The law on introduction).

2. Calculation consists of the Calculation (form 431.00), the tax liability intended for detailed reflection of information on calculation.

3. When filling Calculation corrections, erasures and blots are not allowed.

4. In the absence of indicators the corresponding cells are not filled.

5. In these rules arithmetic signs are applied: "+ "plus;" -" - minus; "x" - multiplication; "/" - division; "=" - it is equal.

6. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (graphs) Rascheta.

In case of Calculation creation:

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.

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