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 the fixed tax (form 720.00)

Rules of creation of tax statements (declaration) on the fixed tax (the Form 720.00)

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 the fixed tax (further - the Declaration) intended for calculation of the fixed tax. The declaration is constituted by the individual entrepreneurs and legal entities performing activities for rendering services in the field of gaming, determined by article 420 of the Tax Code.

2. The declaration consists of the Declaration (form 720.00) and appendices to it (form 720.01), 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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