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 payment for use of water resources of superficial sources (form 860.00)

Rules of creation of tax statements (declaration) on payment for use of water resources of superficial sources (the Form 860.00)

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for creation of form of tax statements (declaration) by the payment for use of water resources of superficial sources (further - the Declaration) intended for calculation of payment for use of water resources of superficial sources. The declaration is constituted by the payers of payment determined by article 485 of the Tax Code, except for the taxpayers applying special tax regime for country or farms.

2. The declaration consists of the Declaration (form 860.00) and appendices to it (form 860.01), 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.

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