Appendix

to the declaration on subscription bonus (form 510.00)

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 subscription bonus (form 510.00)

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 the tax statements (declaration) on subscription bonus according to appendix to these rules (further - the Declaration) intended for calculation of tax on subscription bonus. The declaration on subscription bonus is constituted by physical persons and legal entities separately under each contract for subsurface use signed according to the procedure, established by the legislation of the Republic of Kazakhstan.

2. When filling the Declaration corrections, erasures and blots are not allowed.

3. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line of the Declaration.

4. 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.

5. 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.

6. 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;

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