ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 8, 2011 No. 1310

About approval of forms of tax statements and rules of their creation

According to Item 2 of article 63 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve enclosed:

1) declaration form on the corporate income tax and rules of its creation (form 100.00);

2) form of calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period before delivery of the declaration, and the rule of its creation (form 101.01);

3) form of calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period after delivery of the declaration, and the rule of its creation (form 101.02);

4) form of calculation for the corporate income tax withheld at payment source from the income of resident, and the rule of its creation (form 101.03);

5) form of calculation for the corporate income tax withheld at payment source from the income of the nonresident, and the rule of its creation (form 101.04);

6) declaration form on the corporate income tax and rules of its creation (form 110.00);

7) declaration form on the corporate income tax and rules of its creation (form 130.00);

8) declaration form on the corporate income tax and rules of its creation (form 140.00);

9) declaration form on the corporate income tax and rules of its creation (form 150.00);

10) declaration form on the individual income tax and the social tax on citizens of the Republic of Kazakhstan and the rule of its creation (form 200.00);

11) calculation form on the estimated, withheld (added) amounts of compulsory pension contributions, on the added social assignments and rules of its creation (form 201.00);

12) declaration form on the individual income tax and the social tax on foreigners and stateless persons and rules of its creation (form 210.00);

13) declaration form on the individual income tax and rules of its creation (form 220.00);

14) declaration form on the individual income tax and property and rules of its creation (form 230.00);

15) declaration form on the individual income tax and rules of its creation (form 240.00);

16) declaration form on the value added tax and rules of its creation (form 300.00);

17) declaration form on indirect taxes on the imported goods and rules of its creation (form 320.00);

18) the application form about commodity importation and payment of indirect taxes and rules of its filling and representation (form 328.00);

19) declaration form on excise and rules of its creation (form 400.00);

20) form of calculation of excise for structural division or the objects connected with the taxation and rules of its creation (form 421.00);

21) form of calculation of excise for structural division or the objects connected with the taxation and rules of its creation (form 431.00);

22) declaration form on royalty and rules of its creation (form 500.00);

23) declaration form on subscription bonus and rules of its creation (form 510.00);

24) declaration form on bonus of commercial detection and the rule of its creation (form 520.00);

25) declaration form on share of the Republic of Kazakhstan according to the Section of products and the rule of its creation (form 530.00);

26) declaration form on the excess profit tax and rules of its creation (form 540.00);

27) declaration form on bonus of production and the rule of its creation (form 550.00);

28) report form (calculation) about the sizes and payment due dates (transfer) of severance tax and the rent export levy for crude oil, gas condensate, royalty and shares of the Republic of Kazakhstan according to the Section of products established by the contract for subsurface use in natural form and rules of its creation (form 551.00);

29) declaration form on payment on compensation of historical costs and rules of its creation (form 560.00);

30) declaration form on the rent export levy and rules of its creation (form 570.00);

31) declaration form on additional payment of the subsoil user, performing activities for the contract on the Section of products, and the rule of its creation (form 580.00);

32) declaration form on severance tax and rules of its creation (form 590.00);

33) form of calculation of expels of users of highways and rule of its creation (form 641.00);

34) form of calculation of contributions to funds of assistance of employment, compulsory medical insurance, national social insurance, state center for pension payment and rules of its creation (form 651.00);

35) declaration form on tax on vehicles, on the land tax and the property tax and rules of its creation (form 700.00);

36) form of calculation of the current payments for tax on vehicles and rules of its creation (form 701.00);

37) form of calculation of the current payments for the land tax and property tax and rules of its creation (form 701.01);

38) declaration form on tax on gaming and rules of its creation (form 710.00);

39) declaration form on the fixed tax and rules of its creation (form 720.00);

40) declaration form on collection from auctions and the rule of its creation (form 810.00);

41) form of calculation of the amounts of the current payments of payment for use of the parcels of land and rules of its creation (form 851.00);

42) declaration form on payment for use of water resources of superficial sources and the rule of its creation (form 860.00);

43) declaration form on payment for issues to the environment and rules of its creation (form 870.00);

44) form of the register of lease agreements (use) and rule of its creation (form 871.00);

45) declaration form on payments for use of navigable waterways and rules of its creation (form 890.00);

46) form of the simplified declaration for subjects of small business and the rule of its creation (form 910.00);

47) calculation form for receipt of the patent and the rule of its creation (form 911.00);

48) declaration form for payers of the single land tax and the rule of its creation (form 920.00);

49) form of the book of sales of goods, works, services and rule of its creation (form 1.1);

50) form of the purchase ledger of goods, works, services and rule of its creation (form 1.2);

51) form of the balance sheet and rule of its creation (form 1.3);

52) report form about results of financial and economic activities and the rule of its creation (form 1.4);

53) report form about movement of the made and goods purchased, the performed works, the rendered services and the rule of its creation (form 1.5);

54) form of cost of the made products, the performed works, the rendered services and the rule of its creation (form 1.6);

55) form of disaggregation of receivables and payables and rule of its creation (form 1.7);

56) form of the book of sales of goods, works, services and rule of its creation (form 2.1);

57) form of the purchase ledger of goods, works, services and rule of its creation (form 2.2);

58) form of the balance sheet of services and rule of its creation (form 2.3);

59) report form about the income and expenses of services and rules of its creation (form 2.4);

60) form of disaggregation of receivables and payables of services and rule of its creation (form 2.5);

61) report form on pension assets of services and rules of its creation (form 3.1);

62) report form on management of pension assets and rules of its creation (form 3.2);

63) form of the balance sheet and rule of its creation (form 3.3);

64) report form about the income and expenses and rules of its creation (form 3.4);

65) report form about insurance activity and rules of its creation (form 4.1);

66) form of the balance sheet and rule of its creation (form 4.2);

67) report form about the income and expenses and rules of its creation (form 4.3).

2. To the Ministry of Finance of the Republic of Kazakhstan to take the necessary measures following from this resolution.

3. This resolution becomes effective since January 1, 2012 and is subject to official publication.

Approved by the order of the Government of the Republic of Kazakhstan of November 8, 2011 No. 1310

Rules of creation of tax statements (declaration) on the corporate income tax

Form 100.00 (http://download.spinform.ru/docs/kz/1310-11.zip)

1. General provisions

1. These rules of creation of tax statements (declaration) on the corporate income tax (the Form 100.00) (further - 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), the Law of the Republic of Kazakhstan of December 10, 2008 "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" (further - the Law on introduction) and determine procedure for creation of form of tax statements (declaration) on the corporate income tax (further - the Declaration) intended for calculation of the corporate income tax. The declaration is constituted by the legal resident persons, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization, except for:

public institutions;

the non-profit organizations corresponding to conditions of Item 1 of article 134 of the Tax Code according to the income specified in Item 2 of article 134 of the Tax Code;

the autonomous organizations of education specified in subitems 1) and 2) of Item 1 of article 135-1 of the Tax Code and corresponding to conditions of Item 1 of article 134 of the Tax Code for the income specified in Item 2 of article 134 of the Tax Code;

the organizations performing activities in the social sphere, corresponding to conditions of article 135 of the Tax Code;

the autonomous organizations of education specified in subitems 3), 4) and 5) of Item 1 of article 135-1 of the Tax Code and corresponding to conditions of article 135 of the Tax Code;

the subsoil users who are filling in the Declaration in form 110.00 or in form 150.00.

2. The declaration consists of the Declaration (form 100.00) and appendices to it (forms with 100.01 on 100.09), intended for detailed reflection of information on calculation of the tax liability.

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. Appendices to the Declaration are constituted when filling the lines in the Declaration requiring disclosure of the corresponding indicators.

6. Appendices to the Declaration are not constituted in the absence of the data which are subject to reflection in them.

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; "=" - it is equal.

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

10. In case of creation of the Declaration:

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.

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