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

Appendix

to calculation of excise for structural division or the objects connected with the taxation (form 421.00)

Rules of creation of tax statements (calculation) of excise for structural division or objects connected with the taxation (form 421.00)

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 (calculation) for the excise (further - Calculation) intended for calculation of the amounts of excise by the payers of excise having the structural divisions or objects connected with the taxation on the transactions made by the structural divisions or objects connected with the taxation according to Section 9 of the Tax code and article 21 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).

2. Calculation consists of the Calculation (form 421.00) and appendices to it (forms with 421.01 on 421.04), intended for detailed reflection of information on calculation of the tax liability.

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

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

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

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