Appendix

to the declaration for payers of the single land tax (form 920.00)

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 - Declarations for payers of the single land tax (form 920.00)

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 tax statements (declaration) for payers of the single land tax according to appendix to these rules (further - the Declaration) intended for calculation of single land and social taxes, the individual income tax withheld at source of payment, payment for use of water resources of superficial sources, payment for issues to the environment and also compulsory pension contributions and social assignments. The declaration is constituted by the taxpayers applying special tax regime for country or farms.

2. The declaration consists of the Declaration (form 920.00) and appendices to it (forms with 920.01 on 920.04), 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 (tax agent) 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 (Tax Agent)" of appendices the relevant data reflected in the Section "General Information about the Taxpayer" of the Declaration are specified.

2. Creation of the Declaration

14. In the Section "General Information about the Taxpayer (Tax Agent)" the taxpayer (tax agent) specifies the following data:

1) RNN - registration taxpayer number.

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) IIN (BIN) - individual identification (business identification) taxpayer number.

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) RNN of the founder of trust management or the beneficiary - registration number of nalogoplatelshchikauchreditel of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management according to article 35 of the Tax Code.

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.

The line is filled with the trustee;

4) IIN (BIN) of the founder of trust management or the beneficiary - individual identification (business identification) number of the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management according to article 35 of the Tax Code.

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.

The line is filled with the trustee;

5) name of the taxpayer.

Surname, the name, middle name (are entered in case of its availability) physical person and the name country or farm (in case of its availability).

In case of execution of the tax liability by the trustee according to the property trust management agreement or in other cases of emergence of trust management in line the surname, name, middle name (is entered in case of its availability) the physical person - the trustee or the name of the legal litsadoveritelny managing director according to constituent documents;

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

7) 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;

8) 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;

9) the Declaration is constituted on activities:

the cell 9 A is noted in that case when the taxpayer constitutes the Declaration by results of own activities;

the cell of 9 V is noted in that case when the taxpayer constitutes the Declaration by results of the activities performed for the benefit of the founder of property trust management and (or) the beneficiary;

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