Appendix

to the declaration on severance tax (form 590.00)

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 severance tax (form 590.00)

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 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)" (further - the Law on introduction) and determine procedure for creation of form of tax statements (declaration) on severance tax according to appendix to these rules (further - the Declaration) intended for calculation of severance tax. The declaration on severance tax is constituted by the subsoil users performing oil extraction, mineral raw materials, underground waters and therapeutic muds including extraction of minerals from technogenic mineral educations within each separate signed contract for subsurface use.

2. The declaration consists of the Declaration (form 590.00) and appendices to it (form 590.01, 590. 02, 590. 03, 590.04 and 590.05), intended for detailed reflection of information on calculation of the tax liability on the tax discharge on mining.

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

4. Appendices to the Declaration are constituted without fail when filling the lines in the Declaration requiring disclosure of the corresponding indicators.

5. Appendices to the Declaration are not constituted in the absence of the data which are subject to reflection in them.

6. In case of exceeding of quantity of indicators in the lines which are available on leaf of appendix the similar sheet of appendix is filled in.

7. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of the Declaration.

8. In case of creation of the Declaration:

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