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 the nonresident (form 101.04)

Rules of creation of tax statements (calculation) for the corporate income tax withheld at payment source from the income of the nonresident (the Form 101.04)

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 the tax statements (calculation) for the corporate income tax (further - Calculation) intended for calculation of the amount of the corporate income tax withheld at payment source from the income of the nonresident and also for reflection of the amounts of the income exempted from the taxation according to provisions of the international treaty, and the amounts placed on conditional bank deposit. Calculation is constituted by the tax agent according to article 196 of the Tax Code.

2. Calculation consists of the Calculation (form 101.04) and appendices to it (101.04), 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 of Calculation 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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