Appendix

to the declaration on the corporate income tax (form 100.00)

 

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 corporate income tax (the Form 100.00)

List of amending documents

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), 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 the corporate income tax according to appendix to these rules (further - the Declaration) intended for calculation of the corporate income tax. The declaration is constituted by the legal resident persons, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization, except for:

public institutions;

the insurance (reinsurance) organizations performing activities according to article 23 of the Law on introduction;

the non-profit organizations corresponding to conditions of article 134 of the Tax Code according to the income specified in Item 2 of article 134 of the Tax Code;

the organizations performing activities in the social sphere, corresponding to conditions of article 135 of the Tax Code;

the subsoil users who are filling in tax statements (Declaration) on the corporate income tax in form 110.00 or 150.00.

2. The declaration consists of the Declaration (form 100.00) and appendices to it (forms with 100.01 on 100.18), intended for detailed reflection of information on calculation of the tax liability.

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.

10. 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.

11. 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.

12. 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;

2) by mail the registered mail with the notification on paper - the taxpayer receives the notification of post or other organization of communication;

3) in electronic form - the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of Tax Service.

13. In the Sections "General Information about the Taxpayer" of appendices the relevant data reflected in the Section "General Information about the Taxpayer" of the Declaration are specified.

2. Creation of the Declaration (Form 100.00)

14. In the Section "General Information about the Taxpayer" the taxpayer specifies the following data:

1) RNN - registration taxpayer number. In case of execution of the tax liability by the trustee in line registration taxpayer number - the trustee is specified.

According to the Law of the Republic of Kazakhstan "About national registers of identification numbers" the line is subject to obligatory filling in case of submission of the Declaration till January 1, 2012;

2) the BIN - business identification taxpayer number. In case of execution of the tax liability by the trustee in line registration taxpayer number - the trustee is specified.

According to the Law of the Republic of Kazakhstan "About national registers of identification numbers" the line is subject to obligatory filling in case of submission of the Declaration since January 1, 2012;

3) tax period (year) - accounting tax period for which the Declaration is submitted (it is specified in the Arab figures);

4) name of the taxpayer.

The name of the legal entity according to constituent documents is specified.

In case of execution of the tax liability by the trustee in line the name of the legal entity - the trustee according to constituent documents is specified;

5) Declaration type.

The corresponding cells are noted taking into account reference of the Declaration to the types of tax statements specified in article 63 of the Tax Code;

6) number and date of the notification.

Lines are filled in case of representation of the type of the Declaration provided by the subitem 4) of Item 3 of article 63 of the Tax Code;

7) category of the taxpayer.

Cells are noted if the taxpayer belongs to one or several categories specified in the lines A, B, C, D, E, F, G, H, I, J;

8) currency code.

The currency code according to appendix 10 "Classification of currencies, used for customs clearance" to the Rules of declaration of goods and vehicles approved by the order of the Chairman of the Agency of customs control of the Republic of Kazakhstan of May 20, 2003 No. 219 (registered in the Register of state registration of regulatory legal acts for No. 2355) (further - Rules of declaration of goods) is specified;

9) the provided appendices.

Number of the appendix to the Declaration provided by the taxpayer is noted;

10) residence sign:

the cell And is noted by the resident taxpayer of the Republic of Kazakhstan;

the cell In is noted by the nonresident taxpayer of the Republic of Kazakhstan;

11) country code of residence and number of tax registration.

It is filled if the Declaration is constituted by the nonresident taxpayer of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident according to appendix 6 "The qualifier of the countries of the world" to Rules of declaration of goods is specified;

in line B number of tax registration in the country of residence of the nonresident is specified;

12) availability of permanent organization outside the Republic of Kazakhstan.

The cell is noted by the resident of the Republic of Kazakhstan having permanent organization outside the Republic of Kazakhstan.

15. In the Section "Gross annual income":

1) in line 100.00.001 the income from realization according to article 86 of the Tax Code is specified;

in line 100.00.001 I the income in remuneration type on the credit (loan, the microcredit), transactions of repo is specified;

in line 100.00.001 II the income in the form of remuneration on cession of property in financial leasing is specified;

in line 100.00.001 III the income in royalty type is specified;

in line 100.00.001 IV the income from leasing of property is specified;

2) in line 100.00.002 the income from increase in value according to article 87 of the Tax Code is specified. The line 100.01.029 is transferred to this line;

3) in line 100.00.003 the income on derivative financial instruments, including swap, taking into account the losses postponed from the previous tax periods is specified. It is determined as the amount of lines 100.02.005 and 100.03.005;

4) in line 100.00.004 the income from write-off of obligations according to article 88 of the Tax Code is specified;

5) in line 100.00.005 the income according to doubtful obligations according to article 89 of the Tax Code determined as the amount of lines 100.00.005 I and 100.00.005 II is specified:

in line 100.00.005 I the amount of the obligations on goods purchased (works, services) recognized doubtful, included in gross annual income is specified;

in line 100.00.005 II the amount of the obligations on the added workers to the income and other payments determined according to Item 2 of article 163 of the Tax Code recognized doubtful, included in gross annual income is specified;

6) in line 100.00.006 the income from decrease in the sizes of provisions (reserves) created by bank or the organization performing separate types of banking activities based on the license and also the national managing director of holding or the legal entity whose core activity is implementation of loan transactions or the redemption of rights to claim and which hundred percent of voting shares (shares) belong to national managing holding is specified;

7) in line 100.00.007 the income from right to claim concession according to article 91 of the Tax Code determined as the amount of lines 100.00.007I and 100.00.007 II is specified;

in line 100.00.007 I the income from debt right to claim concession on the acquired right to claim is specified;

in line 100.00.007 II the income from debt right to claim concession on the yielded right to claim is specified;

8) in line 100.00.008 the income gained for consent to limit or stop business activity, included in gross annual income according to the subitem 9) of Item 1 of article 85 of the Tax Code is specified;

9) in line 100.00.009 the income from disposal of the fixed assets determined according to article 92 of the Tax Code is specified;

10) in line 100.00.010 the income of the subsoil user performing production of popular minerals and (or) underground waters and (or) therapeutic muds and (or) construction and (or) operation of the underground constructions which are not connected with investigation and (or) production, from expense adjustment on geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users, determined according to article 93 of the Tax Code is specified;

11) in line 100.00.011 the income of the subsoil user performing production of popular minerals and (or) underground waters and (or) therapeutic muds and (or) construction and (or) operation of the underground constructions which are not connected with investigation and (or) production from excess of the amount of contributions to the fund of mitigation of consequences of development of fields over the amount of actual expenses for mitigation of consequences of development of fields determined according to article 94 of the Tax Code is specified;

12) in line 100.00.012 the amount of inappropriate use by the subsoil user performing production of popular minerals and (or) underground waters and (or) therapeutic muds and (or) construction and (or) operation of the underground constructions which are not connected with investigation and (or) production, means of liquidating fund, determined according to article 107 of the Tax Code is specified. Final value of the column J of form 100.05 is transferred to this line;

13) in line 100.00.013 the income from implementation of joint activities determined according to article 80 of the Tax Code is specified;

14) in line 100.00.014 the penalties awarded or recognized by the debtor, penalty fee and other types of sanctions, except unreasonably withheld penalties returned from the budget are specified if these amounts were not carried on the deductions included in gross annual income according to the subitem 14) of Item 1 of article 85 of the Tax Code earlier;

15) in line 100.00.015 the received compensation on earlier made deductions determined according to article 95 of the Tax Code are specified;

16) in line 100.00.016 the income in type gratuitously the received property determined according to article 96 of the Tax Code is specified;

17) in line 100.00.017 the dividends included in gross annual income according to the subitem 17) of Item 1 of article 85 of the Tax Code are specified;

18) in line 100.00.018 the total amount of remunerations on the deposit, the debt security, the bill of exchange, the Islamic rent certificate included in gross annual income according to the subitem 18) of Item 1 of article 85 of the Tax Code is specified;

19) in line 100.00.019 the excess of the amount of positive exchange difference over the amount of negative exchange difference determined according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, included in gross annual income according to the subitem 19) of Item 1 of article 85 of the Tax Code is specified;

20) in line 100.00.020 the total amount of prizes included in gross annual income according to the subitem 20) of Item 1 of article 85 of the Tax Code is specified;

21) in line 100.00.021 the excess (gained) income which is subject to obtaining over actually incurred expenses in case of operation of objects of the social sphere determined according to Item 2 of article 97 of the Tax Code is specified;

22) in line 100.00.022 income gained in case of operation of the objects of the social sphere used when implementing activities for the organization of public catering of workers, preschool education and training, social protection and social security of children aged and the disabled people included in gross annual income according to Item 3 of article 97 of the Tax Code is specified;

23) in line 100.00.023 the income from sale of the company as property complex, determined according to article 98 of the Tax Code is specified;

24) in line 100.00.024 the income on the investment deposit placed in Islamic bank determined according to subitem 22-1) of Item 1 of article 85 of the Tax Code is specified;

25) in line 100.00.025 the net income from property trust management gained (which is subject to obtaining) the founder of trust management according to the trust management agreement or the beneficiary in other cases of emergence of trust management, determined according to article 35 of the Tax Code is specified;

26) in line 100.00.026 the income of the taxpayer included in gross annual income according to the subitem 24) of Item 1 of article 85 of the Tax Code is specified;

27) in line 100.00.027 the total amount of gross annual income determined by addition of lines with 100.00.001 on 100.00.026 is specified;

28) in line 100.00.028 the total amount of adjustment of gross annual income according to article 99 of the Tax Code or article 3-1 of the Law on introduction which is determined by addition of lines with 100.00.028 I on 100.00.028 XV is specified (the line 100.00.028 XVI is not considered in case of determination of value of line 100.00.028):

in line 100.00.028 I dividends, except for paid by closed-end investment funds of risk investment and joint-stock investment funds of risk investment are specified;

in line 100.00.028 II the amount of compulsory calendar, additional and extraordinary contributions of banks received by the organization performing obligatory guaranteeing deposits of physical persons is specified;

in line 100.00.028 III the amount of compulsory, additional and extraordinary contributions of insurance companies received by Fund of guaranteeing insurance payments is specified;

in line 100.00.028 IV the amount of money received by the organization performing obligatory guaranteeing deposits of physical persons and Fund of guaranteeing insurance payments according to the procedure of satisfaction of their requirements for compensated deposits and the performed warranty and compensation payments is specified;

in line 100.00.028 V the investment revenues gained according to the legislation of the Republic of Kazakhstan on provision of pensions and directed to individual retirement accounts are specified;

in line 100.00.028 VI the investment revenues gained according to the legislation of the Republic of Kazakhstan on compulsory social insurance and directed to increase in assets of the State Social Insurance Fund are specified;

in line 100.00.028 VII the investment revenues gained by share and joint-stock investment funds according to the legislation of the Republic of Kazakhstan on investment funds into accounts in custodians and which are on them are specified;

in line 100.00.028 VIII income from concession of rights to claim of debt gained by special finance company according to the transaction of securitization according to the legislation of the Republic of Kazakhstan on securitization is specified;

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