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 severance tax (form 590.00)

Rules of creation of tax statements (declaration) on severance tax (the Form 590.00)

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 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) and determine procedure for creation of form of tax statements (declaration) on severance tax (further - the Declaration) intended for calculation of severance tax. The declaration on severance tax is constituted by the subsoil users performing oil extraction, mineral raw materials, underground waters and therapeutic muds including extraction of minerals from technogenic mineral educations within each separate signed contract for subsurface use.

2. The declaration consists of the Declaration (form 590.00) and appendices to it (form 590.01, 590. 02, 590. 03, 590.04 and 590.05), intended for detailed reflection of information on calculation of the tax liability on the tax discharge on mining.

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

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

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

6. 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.

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

8. 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.

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

10. 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.

11. 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.

12. 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.

IIN/bin - individual identification number (business identification number) since January 1, 2012.

2. Creation of the Declaration (form 590.00)

13. 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 number of the trustee is specified;

2) the IIN/bin - individual identification number (business identification number) the taxpayer. In case of execution of the tax liability by the trustee in line individual identification number (business identification number) the trustee is specified. It is specified in the presence;

3) tax period - accounting tax period for which the Declaration is submitted (it is specified in the Arab figures);

4) First name, middle initial, last name or name of the taxpayer.

Surname, the name, middle name (are entered in case of its availability) physical person or the name of the legal entity according to constituent documents;

5) 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;

6) 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;

7) number and date of the notification.

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