Appendix

to calculation of the current payments for tax on vehicles (form 701.00)

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 (calculation) of the current payments for tax on vehicles (form 701.00)

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 (calculation) for the current payments for tax on vehicles according to appendix to these rules (further - Calculation) intended for calculation of tax on vehicles on the vehicles which are on the property right, the right of economic maintaining or the right of operational management and also on the vehicles given (received) under the agreement of financial leasing till July 1 of the current tax period. Calculation is constituted by legal entities according to article 365 of the Tax Code.

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

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

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

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

6. In case of Calculation creation:

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. On the objects transferred (received) under agreements of financial leasing, Calculation is filled and it is represented the leasing recipient.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info