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 bonus of commercial detection (form 520.00)

Rules of creation of tax statements (declaration) on bonus of commercial detection (the Form 520.00)

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 the tax statements (declaration) on bonus of commercial detection (further - the Declaration) intended for calculation of tax on bonus of commercial detection. The declaration on bonus of commercial detection is constituted under each separate contract for subsurface use by the subsoil users who declared commercial detection of minerals in the contract area when carrying out transactions on subsurface use within the signed contracts for subsurface use.

2. The declaration consists of the Declaration (form 520.00), appendices to it (form 520.01) of information on calculation of the tax liability intended for detailed reflection.

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

4. Appendix to the Declaration are constituted obligatory procedure when filling the lines in the Declaration requiring disclosure of the corresponding indicators.

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

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

7. 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;

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