Appendix

to the declaration on the corporate income tax (form 110.00)

 

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 (form 110.00)

List of amending documents

 

General provisions

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 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 subsoil users performing activities according to the contract for subsurface use which provides stability of tax regime.

The declaration consists of the Declaration (form 110.00) and appendices to it (forms with 110.01 on 110.18), intended for detailed reflection of information on calculation of the tax liability.

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

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

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

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

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.

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

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

In case of creation of the Declaration:

on paper - it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

on the electronic medium - it is filled according to article 68 of the Tax Code.

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.

In case of submission of the Declaration:

in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer with mark of tax authority;

by mail the registered mail with the notification on paper the nositelenalogoplatelshchik receives the notification of post or other organization of communication;

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.

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.

 

Creation of the Declaration (Form 110.00)

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

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;

BIN - business identification taxpayer number. In case of execution of the tax liability by the trustee in line business identification number of the nalogoplatelshchikadoveritelny managing director 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;

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

name of the taxpayer.

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

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;

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;

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 is specified (further - Rules of declaration of goods); the provided appendices.

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

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;

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;

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.

In the Section "Gross annual income":

in line 110.00.001 the income from sales of goods, performance of works, rendering services is specified;

in line 110.00.002 the income from increase in value is specified. The amount reflected in line 110.01.012 is transferred to this line;

in line 110.00.003 the income from write-off of obligations is specified;

in line 110.00.004 the income according to doubtful obligations is specified. Final value of the column H of form 110.02 is transferred to this line:

in line 110.00.004 I the amount of the obligations on goods purchased (works, services) recognized doubtful and included in gross annual income is specified;

in line 110.00.004 II the amount of the obligations on the added workers to the income and other payments recognized doubtful and included in gross annual income is specified;

in line 110.00.005 the income gained in case of net income allocation and directed to increase in the authorized capital of the legal entity - the resident of the Republic of Kazakhstan with preserving share of participation of each founder, participant is specified. Final value of the column F of form 110.03 is transferred to this line;

in line 110.00.006 the income from right to claim concession determined as the amount of lines 110.00.007 I and 110.00.007 II is specified:

in line 110.00.006 I the income from debt right to claim concession on the acquired right to claim is specified;

in line 110.00.006 II the income from debt right to claim concession on the yielded right to claim is specified;

in line 110.00.007 the income gained for consent to limit or stop business activity, included in gross annual income is specified;

in line 110.00.008 the income from disposal of the fixed assets is specified. The line 110.11.006 is transferred to this line;

in line 110.00.009 the income from expense adjustment is specified geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users;

in line 110.00.010 the income from excess of the amount of contributions to fund of mitigation of consequences of development of fields over the amount of actual expenses for mitigation of consequences of development of fields is specified;

in line 110.00.011 the amount of inappropriate use by the subsoil user of means of liquidating fund is specified. The line 110.09.007 is transferred to this line;

in line 110.00.012 the income from implementation of joint activities is specified;

in line 110.00.014 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 earlier;

in line 110.00.014 the received compensation on earlier made deductions are specified;

in line 110.00.015 the income in type gratuitously of the received property is specified;

in line 110.00.016 the dividends included in gross annual income are specified;

in line 110.00.017 the total amount of remunerations included in gross annual income is specified. The line 110.04.005 is transferred to this line;

in line 110.00.018 the exchange difference included in gross annual income according to the tax legislation of the Republic of Kazakhstan is specified;

in line 110.00.019 the total amount of prizes included in gross annual income is specified;

in line 110.00.020 the excess (gained) income which is subject to obtaining over actually incurred expenses in case of operation of objects of the social sphere included in gross annual income is specified;

in line 110.00.021 the income of the taxpayer included in gross annual income, but which is not specified in lines with 110.00.001 on 110.00.020 is specified;

in line 110.00.022 the total amount of gross annual income determined by addition of the amounts of lines with 110.00.001 on 110.00.021 is specified;

in line 110.00.023 the total amount of adjustment of gross annual income is specified;

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