Appendix

to calculation of the amounts of the current payments for payment for use of radio-frequency range, payment for provision of long distance and (or) international telephone communication, and also cellular communication (form 881.00)

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 amounts of the current payments) for payment for use of radio-frequency range, payment for provision of long distance and (or) international telephone communication, and also cellular communication (form 881.00)

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 (calculation of the amounts of the current payments) for payment for use of radio-frequency range, payment for provision of long distance and (or) international telephone communication the, and also cellular communication according to appendix to these rules (further - Calculation) intended for calculation of payment for use of radio-frequency range, payment for provision of long distance and (or) international telephone communication, and also cellular communication. Calculation is constituted by the physical persons and legal entities which acquired right to use of radio-frequency range and (or) the right of provision of long distance and (or) international telephone communication, and also cellular communication according to Articles 513, 519 Tax codes.

2. Calculation consists of the Calculation (form 881.00) and appendices to it (forms 881.01, 881. 02), intended for detailed reflection of information on calculation of the tax liability.

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

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

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

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