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 140.00)

Rules of creation of tax statements (declaration) on the corporate income tax (the Form 140.00)

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) by the corporate income tax (further - the Declaration) intended for calculation of the corporate income tax. The declaration is constituted:

the organizations performing activities in the social sphere, corresponding to conditions of article 135 of the Tax Code;

the autonomous organizations of education specified in subitems 3), 4) and 5) of Item 1 of article 135-1 of the Tax Code and corresponding to conditions of article 135 of the Tax Code.

2. The declaration consists of the Declaration (form 140.00).

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

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

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

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