Appendix

to the declaration on tax on vehicles, on the land tax and the property tax (form 700.00)

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 tax on vehicles, on the land tax and the property tax (form 700.00)

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 by tax on vehicles, by the land tax and the property tax according to appendix to these rules (further - the Declaration), intended for calculation of tax on vehicles, the land tax and the property tax. The declaration is constituted by the taxpayers specified in Articles 365, of 373, 394 Tax codes and also the private notaries, lawyers, physical persons who are not individual entrepreneurs on the objects specified in article 407 of the Tax Code.

2. The declaration consists of the Declaration (form 700.00) and appendices to it (forms with 700.01 on 700.03), on disclosure of information on the objects connected with taxation on vehicles, the land tax and the property tax.

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

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

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

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

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

8. In these rules the following arithmetic signs are applied: "+" - plus; "-" - minus; "x" - multiplication; "/" - division; "= "equally.

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

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