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 amounts of the current payments for payment for use of the parcels of land (form 851.00)

Rules of creation of tax statements (calculation of the amounts of the current payments) for payment for use of the parcels of land (Form 851.00)

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 (calculation of the amounts of the current payments) for the payment for use of the parcels of land (further - Calculation) intended for calculation of payment for use of the parcels of land. Calculation is constituted by the payers of payment determined by article 478 of the Tax Code, except for the physical persons who are not individual entrepreneurs.

2. Calculation consists of the Calculation (form 851.00) and appendices to it (form 851.01), the tax liability intended for detailed reflection of information on calculation.

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

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

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

6. Appendix to Calculation 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 Calculation the similar sheet of appendix to Calculation is in addition filled in.

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