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 tax on gaming (form 710.00)

Rules of creation of tax statements (declaration) on tax on gaming (the Form 710.00)

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 tax on gaming (further - the Declaration) intended for calculation of tax on gaming. The declaration is constituted by the individual entrepreneurs and legal entities performing activities for rendering services in the field of gaming, determined by article 411 of the Tax Code.

2. The declaration consists of the Declaration (form 710.00) and appendices to it (form 710.01), the tax liability intended for detailed reflection of information on calculation.

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. Appendix to the Declaration is constituted without fail when filling the lines in the Declaration requiring disclosure of the corresponding indicators.

6. Appendix to the Declaration is not constituted in the absence of the data which are subject to reflection in it.

7. 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 in addition filled in.

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

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