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

Appendix

to calculation of the current payments for the land tax and the property tax (form 701.01)

Rules of creation of tax statements (calculation) of the current payments for the land tax and property tax (Form 701.01)

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 (calculation) for the current payments for the land tax and the property tax (further - Calculation) intended for calculation of the land tax and the property tax on the subjects to taxation which are available for the beginning of tax period and in case of change of the tax liabilities during tax period. Calculation is constituted by the physical persons and legal entities specified in Articles 373, 394 Tax codes.

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

3. In the absence of indicators the corresponding cells of Calculation are not filled.

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

5. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line of Calculation.

6. In case of Calculation creation:

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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