Appendix

to the declaration on payment on compensation of historical costs (form 560.00)

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 payment on compensation of historical costs (form 560.00)

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 payment on compensation of historical costs according to appendix to these rules (daleedeklaration) intended for calculation of payment on compensation of historical costs. The declaration on payment on compensation of historical costs is constituted by the subsoil users who signed the contract for subsurface use according to the procedure established by the legislation of the Republic of Kazakhstan, on mineral deposits on which the state incurred costs for geological studying and arrangement of the respective contract area to the conclusion of the contract for subsurface use.

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.

7. 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.

8. 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;

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