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 150.00)

Rules of creation of tax statements (declaration) on the corporate income tax (the Form 150.00)

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 by subsoil users, except for:

the subsoil users specified in Item 1 of article 308-1 of the Tax Code;

the subsoil users who are exclusively performing investigation and (or) production of popular minerals, underground waters, therapeutic muds, and also construction and (or) operation of the underground constructions which are not connected with investigation and (or) production.

2. The declaration consists of the Declaration (form 150.00) and appendices to it (forms with 150.01 on 150.19), 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 of the Declaration are not filled.

5. Appendices to the Declaration are constituted without fail when filling the lines in the Declaration requiring disclosure of the corresponding indicators.

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

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

8. In these rules the following arithmetic signs are applied: "+" - plus; "-" - minus; "x" - multiplication; "/" - division; "= "equally.

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

10. 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.

11. The declaration, according to Item 3 of article 61 of the Tax Code, 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.

12. 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.

13. 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.

14. In the Declaration (form 150.00) 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 150.00.001-150.00.065 income and expenses of the Declaration 150.00 are determined as the amount of similar lines of appendices of form 150.01 and 150.02.

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 150.01.

The amount of the corporate income tax is determined by extra contractual activities by the subsoil user according to the procedure, determined in form 150.02.

15. 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 150.00)

16. 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 case of its availability;

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 nonresident taxpayer 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.

17. In the Section "Gross annual income":

1) in line 150.00.001 the income from realization according to article 86 of the Tax Code is specified;

in line 150.00.001 I the income in remuneration type on the credit (loan, the microcredit), transactions of repo is specified;

in line 150.00.001 II the income in the form of remuneration on cession of property in financial leasing is specified;

in line 150.00.001 III the income in royalty type is specified;

in line 150.00.001 IV the income from leasing of property is specified;

2) in line 150.00.002 the income from increase in value according to article 87 of the Tax Code is specified;

3) in line 150.00.003 the income on derivative financial instruments is specified, including, to swap, taking into account the losses postponed from the previous tax periods;

4) in line 150.00.004 the income from write-off of obligations according to article 88 of the Tax Code is specified;

5) in line 150.00.005 the income according to doubtful obligations according to article 89 of the Tax Code is specified:

in line 150.00.005 I the amount of the obligations on goods purchased (works, services) recognized doubtful, included in gross annual income is specified;

in line 150.00.005 II the amount of the obligations on the added workers to the income and other payments determined according to Item 2 of article 163 of the Tax Code recognized doubtful, included in gross annual income is specified;

6) in line 150.00.006 the income from right to claim concession according to article 91 of the Tax Code is specified;

in line 150.00.006 I the income from debt right to claim concession on the acquired right to claim is specified;

in line 150.00.006 II the income from debt right to claim concession on the yielded right to claim is specified;

7) in line 150.00.007 the income gained for consent to limit or stop business activity, included in gross annual income according to the subitem 9) of Item 1 of article 85 of the Tax Code is specified;

8) in line 150.00.008 the income from disposal of the fixed assets determined according to article 92 of the Tax Code is specified;

9) in line 150.00.009 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;

10) in line 150.00.010 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 is specified;

11) in line 150.00.011 the amount of inappropriate use by the subsoil user of means of liquidating fund determined according to article 107 of the Tax Code is specified;

12) in line 150.00.012 the income from implementation of joint activities determined according to article 80 of the Tax Code is specified;

13) in line 150.00.013 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 gross annual income according to the subitem 14) of Item 1 of article 85 of the Tax Code earlier;

14) in line 150.00.014 the received compensation on earlier made deductions determined according to article 95 of the Tax Code are specified;

15) in line 150.00.015 the income in type gratuitously the received property determined according to article 96 of the Tax Code is specified;

16) in line 150.00.016 the dividends included in gross annual income according to the subitem 17) of Item 1 of article 85 of the Tax Code are specified;

17) in line 150.00.017 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;

18) in line 150.00.018 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 gross annual income according to the subitem 19) of Item 1 of article 85 of the Tax Code is specified;

19) in line 150.00.019 the total amount of prizes included in gross annual income according to the subitem 20) of Item 1 of article 85 of the Tax Code is specified;

20) in line 150.00.020 the excess (gained) income which is subject to obtaining over actually incurred expenses in case of operation of objects of the social sphere determined according to Item 2 of article 97 of the Tax Code is specified;

21) in line 150.00.021 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 gross annual income according to Item 3 of article 97 of the Tax Code is specified;

22) in line 150.00.022 the income from sale of the company as property complex, determined according to article 98 of the Tax Code is specified;

23) in line 150.00.023 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;

24) in line 150.00.024 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;

25) in line 150.00.025 the income of the taxpayer included in gross annual income according to the subitem 24) of Item 1 of article 85 of the Tax Code is specified;

26) in line 150.00.026 the total amount of gross annual income is specified;

27) in line 150.00.027 the total amount of adjustment of gross annual income according to article 99 of the Tax Code or article 3-1 of 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) is specified which is determined by addition of lines with 150.00.027 I on 150.00.027 VIII:

in line 150.00.027 I dividends, except for paid by closed-end investment funds of risk investment and joint-stock investment funds of risk investment are specified;

in line 150.00.027 II the amount of compulsory calendar, additional and extraordinary contributions of banks received by the organization performing obligatory guaranteeing deposits of physical persons is specified;

in line 150.00.027 III the amount of compulsory, additional and extraordinary contributions of insurance companies received by Fund of guaranteeing insurance payments is specified;

in line 150.00.027 IV the investment revenues gained according to the legislation of the Republic of Kazakhstan on provision of pensions and directed to individual retirement accounts are specified;

in line 150.00.027 V the investment revenues gained according to the legislation of the Republic of Kazakhstan on compulsory social insurance and directed to increase in assets of the State Social Insurance Fund are specified;

in line 150.00.027 VI the net income from property trust management gained (which is subject to obtaining) the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management is specified;

in line 150.00.027 VII the income which is not including remuneration of Islamic bank gained by such bank in process of management of the money received in the form of investment deposits directed to accounts of depositors of these investment deposits and being on them is specified;

in line 150.00.027 VIII the income from concession the debt rights to claim acquired by the Islamic special finance company created according to the legislation of the Republic of Kazakhstan on the security market is specified;

in line 150.00.027 IX the positive or negative difference formed upon transition to other evaluation method of inventory stocks is specified;

28) in line 150.00.028 the gross annual income taking into account adjustments determined as difference of lines 150.00.026 and 150.00 is specified. 027, increased by line 150.00.027 IX (if value of this line positive) or reduced by line 150.00.027 IX (if value of this line negative) (150.00.026 - 150.00.027) + 150.00.027 IX).

18. In the Section "Deductions":

1) in line 150.00.029 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 is specified;

in line 150.00.029 I the procedure of payments of expenses on the realized goods (works, services) is specified. When filling cell "1" calculation of the expense amount for the realized goods (works, services) reflected on line 150.00.029, is made as 150.00.029 II150.00.029 III + 150.00.029 IV + 150.00.029 V + 150.00.029 VI150.00.029 VII - 150.00.029 VIII - 150.00.029 IX - 150.00.029 X.

When filling cell "2" calculation of the expense amount for the realized goods (works, services) reflected on line 150.00.029, are made as 150.00.029 XI + 150.00.029 IV - 150.00.029 IV A+ 150.00.029 V + 150.00.029 VI - 150.00.029 VII - 150.00.029 VIII150.00.029 IX-150.00.029 X - 150.00.029 XII.

in line 150.00.029 II cost of goods, raw materials, materials (including purchased semifinished products and components, designs and details, fuel, spare parts, etc.) (further - TMZ) is specified the beginning of tax period. In the initial Declaration the specified line is filled according to the data determined by the balance sheet for the beginning of tax period. At the taxpayer submitting the initial Declaration, TMZ for the beginning of tax period can be absent. This line is determined as the amount of lines with 150.00.029 II And on 150.00.029 II With (150.00.029 II And + 150.00.029 II In + 150.00.029 II C):

in line 150.00.029 II A material cost production is specified the beginning of tax period;

in line 150.00.029 II B work in progress cost is specified the beginning of tax period;

in line 150.00.029 II C the cost of finished goods, goods is specified the beginning of tax period;

the line 150.00.029 III is filled according to data of the balance sheet for the end of tax period. At the same time in this line the cost of the goods considered in TMZ remaining balance on the end of the year and which are en route is not reflected (for example, sales of goods in condition FAS port), the income from which realization is acknowledged for the purpose of the taxation in tax period. In the liquidating Declaration represented by the taxpayer during tax period, the line 150.00.029 III is filled based on accounting data for the end of the corresponding tax period. This line is determined as the amount of lines with 150.00.029 III And on 150.00.029 III With (150.00.029 III And + 150.00.029 III In + 150.00.029 III C):

in line 150.00.029 III A material cost production is specified the end of tax period;

in line 150.00.029 III B work in progress cost is specified the end of tax period;

in line 150.00.029 III C the cost of finished goods, goods is specified the end of tax period;

in line 150.00.029 IV cost of the works acquired, including gratuitously received by the taxpayer during tax period of TMZ, performed and the rendered services by third parties, individual entrepreneurs, private notaries, lawyers is specified. The data provided in the specified line shall not include the expenses attributable to deductions in the lines with 150.00.030 on 150.00.056 Declarations. It is determined by addition of values of lines with 150.00.029 IV And on 150.00.029 IV H (150.00.029 IV And + 150.00.029 IV B + 150.00.029 IV C + 150.00.029 IV D + 150.00.029 IV E +150.00.029 IV F + 150.00.029 IV G + 150.00.029 IV H):

in line 150.00.029 IV A cost acquired, gratuitously received during accounting tax period by the taxpayer of TMZ is specified;

in line 150.00.029 IV B the cost of financial services is specified;

in line 150.00.029 IV C the cost of promotion services is specified;

in line 150.00.029 IV D the cost of consulting services is specified;

in line 150.00.029 IV E the cost of marketing services is specified;

in line 150.00.029 IV F the cost of design services is specified;

in line 150.00.029 IV G the cost of engineering services is specified;

in line 150.00.029 IV H expenses on acquisition of other works and services are specified;

in line 150.00.029 V expenses on imputed incomes of workers and other payments to physical persons, attributable to deduction according to article 110 of the Tax Code, except for expenses on imputed incomes of workers are specified:

the sizes of the daily allowance established by the subitem 4) of Item 3 of article 155 of the Tax Code reflected on line 150.00.040 and representing exceeding;

the fixed assets included in original cost, subjects to preferences;

recognized by the subsequent expenses according to Item 3 of article 122 of the Tax Code and reflected in line 150.07.004;

the assets included in original cost which are not subject to depreciation according to article 87 of the Tax Code;

in line 150.00.029 VI the cost of works and services, cost of TMZ recognized by deferred expenses in the previous tax periods and attributable to deductions in accounting tax period is specified;

in line 150.00.029 VII the actual cost of works and services, cost of TMZ recognized by the subsequent expenses which tax accounting is made according to article 122 of the Tax Code is specified;

in line 150.00.029 VIII the actual cost of works and services, cost of TMZ included in original cost of the fixed assets, subjects to the preferences and assets which are not subject to depreciation is specified;

in line 150.00.029 IX the cost of works and services, cost of TMZ not attributable to deductions based on article 115 of the Tax Code, except for is specified to the cost reflected on line 150.00.029 VII;

in line 150.00.029 X it is specified the costs of works and services, cost of TMZ recognized by deferred expenses and which are subject to reference on deductions in subsequent tax periods;

in line 150.00.029 XI cost of TMZ, implemented and (or) used during tax period, subject to reference on deductions according to Item 1 of article 100 of the Tax Code is specified. In this line TMZ cost is not reflected:

donated in the advertizing purposes;

attributable to deductions on other lines of the Declaration (150.00.029 III, 150.00.032, 150.00.033, 150.00.045, 150.00.046, 150.00.049, 150.00.053, 150.00.054, etc.);

in line 150.00.029 XII the cost of works and services considered on line of 150.00.029 3rd Century is specified.

The subsoil users perfroming calculation of expenses for the realized goods (works, services) according to the procedure, provided when filling cell of "1" line 150.00.029 I, do not fill line 150.00.029 XI, 150.00.029 XII.

The subsoil users perfroming calculation of expenses for the realized goods (works, services) according to the procedure, provided when filling cell "2" lines 150.00.029 I, without fail fill lines of informative nature 150.00.029 II, 150.00.029 III, and reflect in lines 150.00.029 VI, 150.00.029 VII, 150.00.029 VIII, 150.00.029 IX, 150.00.029 X only cost acquired (gratuitously got) job and services, without cost of TMZ;

2) in line 150.00.030 the total amount of penalties, penalty fee, penalties, attributable to deductions according to Item 6 of article 100 of the Tax Code is specified;

3) in line 150.00.031 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 150.00.032 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 150.00.033 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 150.00.034 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 150.00.035 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;

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