Appendix

to the declaration on the excess profit tax (form 540.00)

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 excess profit tax (form 540.00)

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 excess profit tax according to appendix to these rules (further - the Declaration) intended for calculation of the excess profit tax. The declaration on the excess profit tax is constituted by subsoil users under each separate contract for subsurface use, activities for agreements (contracts) on the Section of products and the contract for subsurface use approved by the President of the Republic of Kazakhstan, to contracts for investigation, exploration and production or production of popular minerals, underground waters and (or) therapeutic muds and also for construction contracts except for performing and operation of the underground constructions which are not connected with exploration and production provided that these contracts do not provide production of other types of minerals.

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

3. In the absence of indicators the corresponding cells of the Declaration are not filled.

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

5. 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.

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