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 royalty (form 500.00)

Rules of creation of tax statements (declaration) on royalty (the Form 500.00)

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 royalty (further - the Declaration) intended for calculation of tax on royalty. The declaration on royalty is constituted by the subsoil users performing mining including extraction of minerals from technogenic mineral educations irrespective of whether realization in the accounting period, and also the subsoil users performing activities based on contracts for subsurface use, stipulated in Item 2 articles 308 of the Tax Code took place them.

2. The declaration consists of the Declaration (form 500.00) and appendices to it (form 500.01) of information on calculation of royalty intended for detailed reflection to payment.

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. 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 filled in.

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

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