Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 20, 2010 No. 644

Appendix

to calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03)

Rules of creation of tax statements (calculation) for the corporate income tax withheld at payment source from the income of resident (the Form 101.03)

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for creation of form of tax statements (calculation) for the corporate income tax (further - Calculation) intended for reflection by the tax agent of the income assessed at source of payment, calculation and timely payment of the corporate income tax withheld at payment source in case of payment of the income to residents specified in Article 143 of the Tax code Calculation is constituted by the tax agent according to article 144 of the Tax Code.

2. Calculation consists of the Calculation (form 101.03) and appendices to it (101.03), the tax liability intended for detailed reflection of information on calculation.

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

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

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

6. Appendix to Calculation is not constituted in the absence of the data which are subject to reflection in it.

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