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

Appendix to calculation of expels of users of highways (form 641.00)

Rules of creation of tax statements (calculation) of expels of users of highways (Form 641.00)

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 Calculation of expels of users of highways (further - Calculation) the taxpayers working under the contracts signed with the Republic of Kazakhstan in the procedure established by the legislation (further - contracts) in whom the Republic of Kazakhstan provides guarantees of stability of tax regime.

2. 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;

2) on the electronic medium - it is filled according to article 68 of the Tax Code.

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

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

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

6. In case of Calculation representation:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer with mark of tax authority;

2) by mail the registered mail with the notification - the taxpayer receives the notification of post or other organization of communication;

3) in electronic form - the taxpayer (tax agent) receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of Tax Service.

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