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 130.00)

Rules of creation of tax statements (declaration) on the corporate income tax (the Form 130.00)

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 determine procedure for creation of form of tax statements (declaration) on the corporate income tax (further - the Declaration) intended for calculation of the corporate income tax. The declaration is constituted:

the non-profit organizations corresponding to conditions of Item 1 of article 134 of the Tax Code according to the income specified in Item 2 of article 134 of the Tax Code, except for joint-stock companies, organizations and consumer cooperatives except cooperatives of owners of apartments (rooms);

the autonomous organizations of education specified in subitems 1) and 2) of Item 1 of article 135-1 of the Tax Code and corresponding to conditions of Item 1 of article 134 of the Tax Code for the income specified in Item 2 of article 134 of the Tax Code.

2. The declaration consists of the Declaration (form 130.00) and appendices to it (forms with 130.01 on 130.03), 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 are not filled.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info