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

Appendix

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

Rules of creation of tax statements (declaration) on the corporate income tax (the Form 110.00)

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 the Law of the Republic of Kazakhstan "About enforcement of the Code of RK "About Taxes and Other Obligatory Payments in the Budget" (further - the Law on introduction) which determine procedure for creation of form of tax statements (declaration) on the corporate income tax (daleedeklaration) 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 or the contract on the Section of products (further - the contract for subsurface use) in whom the tax regime is set according to Item 1 of article 308-1 of the Tax Code.

Creation of the Declaration is performed by the subsoil users specified in Item 1 of article 308-1 of the Tax Code taking into account features of the tax regime set in contracts for subsurface use and regulations of the tax legislation existing for date of the conclusion of such contract. Stated below references to regulations of the Tax code in these rules are given within the Tax code of June 12, 2001.

2. The declaration consists of the Declaration (form 110.00) and appendices to it (forms with 110.01 on 110.33), 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.

3. Appendices to the Declaration are constituted without fail when filling lines in the Declaration.

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

5. In case of exceeding of quantity of indicators in the lines which are available on leaf of appendix to the Declaration the similar sheet is in addition filled in.

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

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

8. 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.

9. 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.

10. In case of submission of the Declaration:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer 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.

11. 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.

12. In the Declaration (form 110.00) all income and expenses of accounting tax period received and suffered in general on activities of the subsoil user are reflected. At the same time lines 110.00.001-110.00.076 income and expenses of the Declaration 110.00 are determined as the amount of similar lines of appendices of form 110.01 and 110.02.

Calculation of the tax liability for the corporate income tax in general is determined by activities of the subsoil user as the amount of the corporate income tax estimated on extra contractual activities and for each contract for subsurface use.

The amount of the corporate income tax is determined by each contract for subsurface use according to the procedure, determined in form 110.01.

The amount of the corporate income tax is determined by extra contractual activities by the subsoil user according to the procedure, determined in form 110.02.

13. According to the Law of the Republic of Kazakhstan "About national registers of identification numbers" are subject to obligatory filling in case of submission of the Declaration:

RNN - registration taxpayer number till January 1, 2012.

BIN - business identification number since January 1, 2012.

2. Creation of the Declaration (Form 110.00)

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

1) RNN - registration taxpayer number. In case of execution of the tax liability by the trustee in line registration taxpayer number - the trustee is specified;

2) the BIN - business identification taxpayer number. In case of execution of the tax liability by the trustee in line business identification number of the trustee is specified. It is specified in the presence;

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

4) name of the taxpayer.

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

In case of execution of the tax liability by the trustee in line the name of the legal entity - the trustee according to constituent documents is specified;

5) 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;

6) 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;

7) currency code.

The currency code according to the appendix 23 "Classification of currencies" approved by the Decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs declarations" is specified (further - the Decision);

8) the provided appendices.

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

9) 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;

10) country code of residence and number of tax registration.

It is filled if the Declaration is constituted by the taxpayer - the nonresident of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident according to appendix 22 "The qualifier of the countries of the world" to the Decision is specified;

in line B number of tax registration in the country of residence of the nonresident is specified;

11) availability at resident 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.

15. In the Section "Gross annual income":

1) in line 110.00.001 the income from realization according to article 86 of the Tax Code determined as the amount of lines 110.01.001 and 110.01.005 and 110.01.016 and 110.01.19 and 110 and 110.02.001 is specified;

2) in line 110.00.002 the income from increase in value according to article 87 of the Tax Code determined as the amount of lines 110.01.002 is specified. and 110.02.002;

3) in line 110.00.003 the income on derivative financial instruments, including swap, taking into account the losses postponed from the previous tax periods is specified;

4) in line 110.00.004 the income from write-off of obligations according to article 88 of the Tax Code determined as the amount of lines 110.01.03 and 110.02.004 is specified;

5) in line 110.00.005 the income according to doubtful obligations according to article 89 of the Tax Code determined as the amount of lines 110.01.004 and 110.02.005 is specified;

6) in line 110.00.006 the income from right to claim concession according to article 91 of the Tax Code determined as the amount of lines 110.01.006 and 110.02.006 is specified;

7) in line 110.00.007 the income gained for consent to limit or stop business activity, included in the gross annual income according to the subitem 9) Item 1 of article 85 of the Tax Code determined as the amount of lines 110.01.007 and 110.02.007 is specified;

8) in line 110.00.008 the income from disposal of the fixed assets determined according to article 92 of the Tax Code, determined as the amount of lines 110.01.008 and 110.02.008 is specified;

9) in line 110.00.009 the income from implementation of joint activities determined according to article 80 of the Tax Code, determined as the amount of lines 110.01.010 and 110.02.009 is specified;

10) in line 110.00.010 the income from excess of the amount of contributions to the fund of mitigation of consequences of development of fields over the amount of actual expenses for mitigation of consequences of development of fields determined according to article 94 of the Tax Code, determined as the amount of lines 110.01.009 is specified;

11) in line 110.00.011 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 the gross annual income according to the subitem 14 of Item 1 of article 85 of the Tax Code determined as the amount of lines 110.01.011 and 110.02.010 earlier;

12) in line 110.00.012 the received compensation on earlier made deductions determined according to article 95 of the Tax Code, determined as the amount of lines 110.01.012 and 110.02.011 are specified;

13) in line 110.00.013 the income in type gratuitously the received property determined according to article 96 of the Tax Code, determined as the amount of lines 110.01.013 and 110.02.012 is specified;

14) in line 110.00.014 the dividends included in the gross annual income according to the subitem 17) Item 1 of article 85 of the Tax Code determined as the amount of lines 110.01.014 and 110.02.013 are specified;

15) in line 110.00.015 the total amount of remunerations on the deposit, the debt security, the bill of exchange, the Islamic rent certificate included in gross annual income according to the subitem 18) of Item 1 of article 85 of the Tax Code is specified;

16) in line 110.00.016 the excess of the amount of positive exchange difference over the amount of negative exchange difference determined according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, included in the gross annual income according to the subitem 19) Item 1 of article 85 of the Tax Code determined as the amount of lines 110.01.017 and 110.02.015 is specified;

17) in line 110.00.017 the total amount of prizes included in the gross annual income according to the subitem 20) Item 1 of article 85 of the Tax Code determined as the amount of lines 110.01.018 and 110.02.016 is specified;

18) in line 110.00.018 income gained in case of operation of the objects of the social sphere used when implementing activities for the organization of public catering of workers, preschool education and training, social protection and social security of children aged and the disabled people included in the gross annual income according to Item 3 of article 97 of the Tax Code determined as the amount of lines 110.01.020 is specified. and 110.02.017 and 110.02.018;

19) in line 110.00.019 the income from sale of the company as property complex, determined according to article 98 of the Tax Code is specified;

20) in line 110.00.020 the income on the investment deposit placed in Islamic bank determined according to subitem 22-1) of Item 1 of article 85 of the Tax Code is specified;

21) in line 110.00.021 the net income from property trust management gained (which is subject to obtaining) the founder of trust management according to the trust management agreement or the beneficiary in other cases of emergence of trust management, determined according to article 35 of the Tax Code is specified;

22) in line 110.00.022 the income from expense adjustment on geological studying and preparatory work for production of natural resources, and also other expenses of subsoil users determined according to article 93 of the Tax Code is specified (110.01.021);

23) in line 110.00.023 the income of the taxpayer included in the gross annual income according to the subitem 24) Item 1 of article 85 of the Tax Code determined as the amount of lines 110.01.022 and 110.02.022 is specified;

24) in line 110.00.024 the total amount of gross annual income determined by addition of lines with 110.00.001 on 110.00.023 is specified;

25) in line 110.00.025 the total amount of adjustment of gross annual income according to article 99 of the Tax Code or article 3-1 of the Law, determined as the amount of lines 110.01.024 and 110.02.024 is specified;

26) in line 110.00.026 the gross annual income taking into account adjustments determined as difference of lines 110.00.024 and 110.00.025 is specified;

16. In the Section "Deductions":

1) in line 110.00.027 the cost of the realized (used) goods acquired and gratuitously the got job, services, attributable to deductions according to Item 1 of article 100 of the Tax Code, determined as the amount of lines 110.01.026 and 110.02.026 is specified;

2) in line 110.00.028 the total amount of penalties, penalty fee, penalties, attributable to deductions according to Item 6 of article 100 of the Tax Code, determined as the amount of lines 110.01.036 and 110.02.027 is specified;

3) in line 110.00.029 expenses on joint activities or its part in case of conducting tax accounting by the authorized representative of agreement parties about joint activities, attributable to deductions according to Item 8 of article 100 of the Tax Code are specified;

4) in line 110.00.030 the expenses incurred in case of operation of the objects of the social sphere specified in Item 3 of article 97 of the Tax Code, attributable to deductions according to Item 10 of article 100 of the Tax Code are specified;

5) in line 110.00.031 the amount of actual expenses of the taxpayer on remedial action of the realized goods, the performed works, the rendered services made during the warranty period established by the transaction, attributable to deductions according to Item 11 of article 100 of the Tax Code is specified;

6) in line 110.00.032 the value added tax which in connection with application of pro rata method is not subject to reference in offsetting and belongs on deductions according to part two of Item 12 of article 100 of the Tax Code is specified;

7) in line 110.00.033 exceeding of tax amount is specified value added, carried in offsetting, over the amount of the accrued tax on value added, developed for January 1, 2009 and attributable to deductions according to Item 13 of article 100 of the Tax Code;

8) in line 110.00.034 the membership fees attributable to deductions according to Item 14 of article 100 of the Tax Code are specified;

9) in line 110.00.035 the expense amount of the taxpayer on the added social contributions to the State Social Insurance Fund, attributable to deductions according to Item 14-1 of article 100 of the Tax Code is specified;

10) in line 110.00.036 the cost of the goods donated in the advertizing purposes attributable to deductions according to Item 16-1 of article 100 of the Tax Code is specified;

11) in line 110.00.037 the total amount of remunerations attributable to deductions according to article 103 of the Tax Code, article 14 of the Law, determined as the amount of lines 110.01.027 and 110.02.036 is specified;

12) in line 110.00.038 the amounts of compensations in case of official journeys are specified, attributable to deduction according to article 101 of the Tax Code;

13) in line 110.00.039 the amounts of entertainment expenses attributable to deduction according to article 102 of the Tax Code are specified;

14) in line 110.00.040 the paid doubtful obligations attributable to the deduction according to article 104 of the Tax Code determined as the amount of lines 110.01.028 and 110.02.039 are specified;

15) in line 110.00.041 the doubtful requirements attributable to the deduction according to article 105 of the Tax Code determined as the amount of lines 110.01.029 and 110.02.040 are specified;

16) in line 110.00.042 are specified for reflection of contributions to fund of mitigation of consequences of development of the fields attributable to deductions, and it is filled based on data of additional form (110.01.030);

17) in line 110.00.043 expense amounts are specified social payments (110.01.032);

18) In line 110.00.044 expense amounts are specified geological studying and preparatory work for production of natural resources and other deductions of subsoil users, determined as (110.01.033);

19) in line 110.00.045 expenses on the research and scientific and technical works attributable to the deduction according to article 108 of the Tax Code determined as the amount of lines 110.01.031 and 110.02.041 are specified;

20) in line 110.00.046 the insurance premiums which are subject to payment or paid by the insurer according to insurance contracts, except for insurance premiums under agreements of accumulative insurance attributable to deduction according to Item 1 of article 109 of the Tax Code are specified;

21) in line 110.00.047 the excess of the amount of negative exchange difference over the amount of positive exchange difference attributable to the deduction according to article 113 of the Tax Code determined as the amount of lines 110.01.034 and 110.02.043 is specified;

22) in line 110.00.048 taxes and other obligatory payments in the budget, attributable to the deduction according to article 114 of the Tax Code determined as the amount of lines 110.01.035 and 110.02.044 are specified;

23) in line 110.00.049 the deductions on the fixed assets made according to Articles 116 - 122 Tax codes, determined as the amount of lines 110.01.037 and 110.02.045 are specified;

24) in line 110.00.050 deductions on investment tax preferences according to Articles 123 - 125 Tax codes, and also article 15 of the Law are specified;

25) in line 110.00.051 expenses on acquisition of the one-time coupon, attributable to deduction according to article 39 of the Law are specified provided that the taxable income after deduction of such expenses is more than zero;

26) in line 110.00.052 the other expenses attributable to deduction according to the Tax code are specified;

27) in line 110.00.053 the amount which is subject to reference on deductions is specified, it is determined as the amount of lines 110.00.027 and 110.00.052;

17. In the Section "Adjustment of the Income and Deductions":

in line 110.00.054 the total amount of adjustments of the income and deductions made according to Articles 131, 132 Tax codes is specified, it is determined as difference of lines 110.00.054 I and 110.00.054II:

in line 110.00.054 I the adjustment amount of the income, made according to Articles 131, 132 Tax codes is specified;

in line 110.00.054 II the adjustment amount of deductions, made according to Articles 131, 132 Tax codes is specified.

18. In the Section "Calculation of the Taxable Income":

1) in line 110.00.055 the taxable income (loss) is specified. It is determined as the amount of lines (110.00.026 - 110.00.053 + 110.00.054);

2) in line 110.00.056 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. Determined as the amount of lines 110.01.040 and 110.02.052;

3) in line 110.00.057 the income amount is specified, to subject release from the taxation according to international treaties according to Item 5 of Article 2, to Articles 212, 213 Tax codes. Determined as the amount of lines 110.01.041 and 110.02.053;

4) in line 110.00.058 the amount of the taxable income (loss) taking into account features of the international taxation is specified. It is determined as the amount of lines (110.00.055 + 110.00.056 - 110.00.057);

5) in line 110.00.059 the loss which is subject to transfer according to Item 1 of article 137 of the Tax Code is specified. It is determined as the amount of lines 110.01.044 and 110.02.055;

6) in line 110.00.060 the amount of reduction of the taxable income according to article 133 of the Tax Code or article 3-2 of the Law is specified. It is determined as the amount of lines 110.01.046 and 110.02.056;

7) in line 110.00.061 the taxable income taking into account the reduction made according to article 133 of the Tax Code, and also Item 3-2 of the Law is specified. It is determined as difference of lines 110.00.058 and 110.00.060. If the line 110.00.060 more line 110.00.058, in line 110.00.061 is specified zero;

8) in line 110.00.062 the losses postponed from the previous tax periods according to Item 1 of article 137 of the Tax Code and article 15-1 of the Law are specified. Determined as the amount of lines 110.01.047 and 110.02.058;

9) in line 110.00.063 the taxable income taking into account the postponed losses is specified. It is filled if positive value is reflected in line 110.00.061. It is determined as difference of lines 110.00.061 and 110.00.062 (110.00.061 - 110.00.062). If the line 110.00.062 more line 110.00.061, in line 110.00.063 is specified zero.

10) in line 110.00.064 the total sum of the estimated corporate income tax is specified. It is determined as the amount of lines 110.01.052 and 110.02.068;

19. In the Section "Responsibility of the Taxpayer":

1) in the field "F.I.O. The head" surname, the name, middle name (are entered in case of its availability) the head;

2) date of submission of the Declaration. Date of submission of the Declaration to tax authority is specified;

3) code of tax authority. The code of tax authority in the location of the taxpayer is specified;

4) in the field of "First Name, Middle Initial, Last Name the Official Who Adopted the Declaration" surname, the name, middle name (are entered in case of its availability) the employee of the tax authority which adopted the Declaration;

5) date of acceptance of the Declaration.

Date of submission of the Declaration according to Item 2 of article 584 of the Tax Code is specified;

6) the entering document number.

Registration number of the Declaration is specified;

7) date of postage stamp.

Date of the postage stamp which is put down by post or other organization of communication is specified.

3. Creation of the Form 110.01 - About the taxation objects and (or) objects connected with the taxation for calculation of the corporate income tax under each contract for subsurface use, the field (to group of fields, part of the field)

20. In the Section "Gross annual income":

1) the amount reflected in line 110.03.003 is transferred to line 110.01.001;

2) the amount reflected in line 110.04.012 is transferred to line 110.01.002;

3) in line 110.01.003 the amount of income gained as a result of write-off of obligations of the taxpayer by creditors is specified. In this line the obligations which were not demanded by creditors at the time of approval of the liquidation balance sheet in case of liquidation of the taxpayer are also reflected;

4) the amount reflected in line 110.05.003 is transferred to line 110.01.004;

5) the amount reflected in line 110.06.001 is transferred to line 110.01.005;

6) in line 110.01.006 the amount of the income gained and which is subject to obtaining by the taxpayer from concession of the requirement of debt is specified;

7) in line 110.01.007 the amount of the income gained and which is subject to obtaining by the taxpayer for consent to limit or stop business activity is specified;

8) the amount reflected in line 110.19.006 is transferred to line 110.01.008;

9) the amount reflected in line 110.07.001D or 110.07.002S is transferred to line 110.01.009;

10) in line 110.01.010 the amount of income gained in case of income distribution from common ownership is specified;

11) in line 110.01.011 the amount of the penalties awarded by court or recognized by the debtor, penalty fee and other types of sanctions, except returned from the budget of the penalties which are unreasonably withheld earlier is specified if this amount was not carried on deductions earlier;

12) the amount reflected in line 110.06.011 is transferred to line 110.01.012;

13) the amount reflected in line 110.06.005 is transferred to line 110.01.013.

Property value, received in the form of the humanitarian assistance, in case of emergency situations of natural and technogenic nature and used for designated purpose, and also the cost of the fixed assets received on a grant basis by the republican state company from state body or the republican state company based on the decision of the Government of the Republic of Kazakhstan are subject to exception of gross annual income in the lines 110.01.024E and 110.01.024F if specified it is provided by tax regime of the taxpayer subsoil user;

14) the amount reflected in line 110.06.008 is transferred to line 110.01.014;

15) the amount reflected in line 110.24.001 is transferred to line 110.01.015;

16) the amount reflected in line 110.08.005 is transferred to line 110.01.016;

17) the amount reflected in line 110.09.001A or 160 is transferred to line 110.01.017. 07.002A;

18) in line 110.01.018 the total amount of prizes of subjects is specified to obtaining (received) by the taxpayer;

19) in line 110.01.019 the income which is subject to obtaining (received) by the taxpayer in the form of royalty is specified;

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