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

Appendix

to calculation of the amount of the corporate income tax (form 121.00)

Rules of creation of tax statements (calculation) of the amount of the corporate income tax (Form 121.00)

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 the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" (further - the Law on introduction) and determine procedure for creation of form of the tax statements (calculation) for the corporate income tax (further - Calculation) intended for declaring of the income in type of insurance premiums and calculation of the corporate income tax on them on monthly results. Calculation is constituted by the insurance (reinsurance) organizations, societies of mutual insurance performing activities according to article 23 of the Law on introduction taking into account features stipulated in Item 4 articles 22 of the Law on introduction.

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

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

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

5. In case of creation of Calculations:

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