ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 26, 2015 No. 690

About modification and amendments in the order of the acting minister of finance of the Republic of Kazakhstan of April 15, 2015 No. 271 "About approval of forms of tax registers and rules of their creation"

According to the subitem 2) of Item 2, Item 4-2 of Article 77 and article 624 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of April 15, 2015 No. 271 "About approval of forms of tax registers and rules of their creation" (registered in the Register of state registration of regulatory legal acts at No. 11076, published in information system of law of Ad_let on June 10, 2015) the following changes and amendments:

to state preamble and Item 1 in the following edition:

"According to the subitem 2) of Item 2, Item 4-2 of Article 77 and article 624 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve:

1) form of the tax register on application of investment tax preferences according to appendix 1 to this order;

2) form of the tax register by determination of cost balances of groups (subgroups) of the fixed assets and the subsequent expenses on the fixed assets according to appendix 2 to this order;

3) form of the tax register on derivative financial instruments according to appendix 3 to this order;

4) form of the tax register on the amounts of management and all-administrative expenses of legal nonresident person carried on deductions by its permanent organization in the Republic of Kazakhstan according to appendix 4 to this order;

5) form of the tax register on accounting of reduction in financial accounting of the size of the requirement to the debtor in the form of unpaid overdue loan (loan) and remuneration on it, receivables by documentary calculations and guarantees according to appendix 5 to this order;

Form of the tax register on accounting of reduction of the size of the requirement to the debtor in connection with forgiveness of bad debt on the credit (I will occupy) 6) also to remuneration on it according to appendix 6 to this order;

7) form of the tax register on services of tour operator according to appendix 7 to this order;

8) form of the tax register on accounting of the income according to appendix 8 to this order;

9) form of the tax register on accounting of goods purchased, works and services according to appendix 9 to this order;

10) form of the tax register on accounting of the income of the physical persons assessed at source of payment, the tax liabilities according to such income, obligations on accounting of compulsory pension contributions and social assignments including all taxes and assignments, according to appendix 10 to this order;

11) form of the tax register on accounting of the tax liabilities on payment for issues to the environment and payment for use of water resources of superficial sources according to appendix 11 to this order;

12) rules of creation of forms of tax registers according to appendix 12 to this order;

13) form of the tax register 1.1 "Balance sheet" (on the corporate income tax) according to appendix 13 to this order;

14) form of the tax register 1.2 "The report on results of financial and economic activities" (on the excess profit tax) according to appendix 14 to this order;

15) form of the tax register 1.3 "The report on movement of the made and goods purchased, the performed works, the rendered services" (on the value added tax) according to appendix 15 to this order;

16) form of the tax register 1.4 "Cost of the made products, the performed works, the rendered services" (on severance tax) according to appendix 16 to this order;

17) form of the tax register 1.5 "Disaggregation of receivables and payables" (on the corporate income tax) according to appendix 17 to this order;

18) form of the tax register 2.1 "Balance sheet" (on the corporate income tax) according to appendix 18 to this order;

19) form of the tax register 2.2 "Income and expenditure statement" (on the corporate income tax) according to appendix 19 to this order;

20) form of the tax register 2.3 "Disaggregation of receivables and payables" (on the corporate income tax) according to appendix 20 to this order;

21) form of the tax register 3.1 "The report on pension assets" (on the corporate income tax) according to appendix 21 to this order; 22) form of the tax register 3.2 "The report on management of pension assets" (on the corporate income tax) according to appendix 22 to this order;

23) form of the tax register 3.3 "Balance sheet" (on the corporate income tax) according to appendix 23 to this order;

24) form of the tax register 3.4 "Income and expenditure statement" (on the corporate income tax) according to appendix 24 to this order; 25) form of the tax register 4.1 "The report on insurance activity" (on the corporate income tax) according to appendix 25 to this order;

26) form of the tax register 4.2 "Balance sheet" (on the corporate income tax) according to appendix 26 to this order;

27) form of the tax register 4.3 "Income and expenditure statement" (on the corporate income tax) according to appendix 27 to this order;

28) form of the tax register 5 "About the planned indicators of financial and economic activities the forthcoming (current) calendar year" according to appendix 28 to this order;

29) rules of creation of the reporting under monitoring provided by the large taxpayers who are subject to monitoring in the form of tax registers (form 1.1-1.5, 2.1-2. 3, 3.1-3.4, 4.1-4.3, 5) according to appendix 29 to this order.";

add with appendices 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, of 22, of 23, of 24, of 25, of 26, of 27, 28 and 29 according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, 16 and 17 to this order.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction for publication in periodic printing editions and information system of law of Ad_let, and also in the Republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" for placement in reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days after day of its first official publication and extends to the relations arising since January 1, 2016.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 26, 2015 No. 690

Appendix 13

to the Order of the acting minister of finance of the Republic of Kazakhstan of April 15, 2015 No. 271

Form

Form 1.1

The balance sheet (on the corporate income tax)

one thousand tenges 

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