ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 28, 2015 No. 290

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587 "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" (Tax code) I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587 "About approval of forms of tax statements and rules of their creation" (registered in the Register of state registration of regulatory legal acts for No. 10156, published in information system of law of Ad_let on February 12, 2015) the following changes and amendment:

state Item 1 in the following edition:

1. Approve enclosed:

1) declaration form on the corporate income tax (form 100.00) according to appendix 1 to this order;

2) rules of creation of tax statements (declaration) on the corporate income tax (form 100.00) according to appendix 2 to this order;

3) 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 (form 101.01), according to appendix 3 to this order;

4) 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 (form 101.02), according to appendix 4 to this order;

5) rules of creation of tax statements (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 tax statements (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 (form 101.01 - 101.02), according to appendix 5 to this order;

6) form of calculation for the corporate income tax withheld at payment source from the income of resident (form 101.03), according to appendix 6 to this order;

7) rules of creation of tax statements (calculation) for the corporate income tax withheld at payment source from the income of resident (form 101.03), according to appendix 7 to this order;

8) form of calculation for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04), according to appendix 8 to this order;

9) rules of creation of tax statements (calculation) for the corporate income tax withheld at payment source from the income of the nonresident (form 101.04), according to appendix 9 to this order;

10) declaration form on the corporate income tax (form 110.00) according to appendix 10 to this order;

11) rules of creation of tax statements (declaration) on the corporate income tax (form 110.00) according to appendix 11 to this order;

12) declaration form on the corporate income tax (form 130.00) according to appendix 12 to this order;

13) rules of creation of tax statements (declaration) on the corporate income tax (form 130.00) according to appendix 13 to this order;

14) declaration form on the corporate income tax (form 150.00) according to appendix 14 to this order;

15) rules of creation of tax statements (declaration) on the corporate income tax (form 150.00) according to appendix 15 to this order;

16) declaration form on the individual income tax and the social tax, on citizens of the Republic of Kazakhstan (form 200.00) according to appendix 16 to this order;

17) rules of creation of tax statements (declaration) on the individual income tax and the social tax, on citizens of the Republic of Kazakhstan (form 200.00) according to appendix 17 to this order;

18) declaration form on the individual income tax and the social tax on foreigners and stateless persons (form 210.00) according to appendix 18 to this order;

19) rules of creation of tax statements (declaration) on the individual income tax and the social tax on foreigners and stateless persons (form 210.00) according to appendix 19 to this order;

20) declaration form on the individual income tax (form 220.00) according to appendix 20 to this order;

21) rules of creation of tax statements (declaration) on the individual income tax (form 220.00) according to appendix 21 to this order;

22) declaration form on the individual income tax and property (form 230.00) according to appendix 22 to this order;

23) rules of creation of tax statements (declaration) on the individual income tax and property (form 230.00) according to appendix 23 to this order;

24) declaration form on the individual income tax (form 240.00) according to appendix 24 to this order;

25) rules of creation of tax statements (declaration) on the individual income tax (form 240.00) according to appendix 25 to this order;

26) declaration form on the value added tax (form 300.00) according to appendix 26 to this order;

27) rules of creation of tax statements (declaration) on the value added tax (form 300.00) according to appendix 27 to this order;

28) declaration form on indirect taxes on the imported goods (form 320.00) according to appendix 28 to this order;

29) rules of creation of tax statements (declaration) on indirect taxes on the imported goods (form 320.00) according to appendix 29 to this order;

30) the application form about commodity importation and payment of indirect taxes (form 328.00) according to appendix 30 to this order;

31) rules of filling and submission of the statement for commodity importation and payment of indirect taxes (form 328.00) according to appendix 31 to this order;

32) declaration form on excise (form 400.00) according to appendix 32 to this order;

33) rules of creation of tax statements (declaration) on excise (form 400.00) according to appendix 33 to this order;

34) form of calculation of excise for structural division or the objects connected with the taxation (form 421.00), according to appendix 34 to this order;

35) rules of creation of tax statements (calculation) of excise for structural division or objects connected with the taxation (form 421.00), according to appendix 35 to this order;

36) declaration form on royalty, on production bonus, on share of the Republic of Kazakhstan according to the Section of products, on additional payment of the subsoil user performing activities for the contract on the Section of products (form 500.00), according to appendix 36 to this order;

37) rules of creation of tax statements (declaration) on royalty, on production bonus, on share of the Republic of Kazakhstan according to the Section of products, on additional payment of the subsoil user performing activities for the contract on the Section of products (form 500.00), according to appendix 37 to this order;

38) declaration form on subscription bonus and bonus of commercial detection (form 510.00) according to appendix 38 to this order;

39) rules of creation of tax statements (declaration) on subscription bonus and bonus of commercial detection (form 510.00) according to appendix 39 to this order;

40) calculation about the sizes and payment due dates (transfer) of share of the Republic of Kazakhstan for the Section of products established by the contract for subsurface use in natural form (form 531.00) according to appendix 40 to this order;

41) rules of creation of tax statements of calculation about the sizes and payment due dates (transfer) of share of the Republic of Kazakhstan according to the Section of products established by the contract for subsurface use in natural form (form 531.00) according to appendix 41 to this order;

42) declaration form on the excess profit tax (form 540.00) according to appendix 42 to this order;

43) rules of creation of tax statements (declaration) on the excess profit tax (form 540.00) according to appendix 43 to this order;

44) declaration form on payment on compensation of historical costs (form 560.00) according to appendix 44 to this order;

45) rules of creation of tax statements (declaration) on payment on compensation of historical costs (form 560.00) according to appendix 45 to this order;

46) declaration form on the rent export levy (form 570.00) according to appendix 46 to this order;

47) rules of creation of tax statements (declaration) on the rent export levy (form 570.00) according to appendix 47 to this order;

48) declaration form on severance tax (form 590.00) according to appendix 48 to this order;

49) rules of creation of tax statements (declaration) on severance tax (form 590.00) according to appendix 49 to this order;

50) form of calculation of contributions to funds of assistance of employment, compulsory medical insurance, the national social insurance, the state center for pension payment and expels of users of highways (form 641.00) according to appendix 50 to this order;

51) rules of creation of tax statements (calculation) of contributions to funds of assistance of employment, compulsory medical insurance, the national social insurance, the state center for pension payment and expels of users of highways (form 641.00) according to appendix 51 to this order;

52) declaration form on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 52 to this order;

53) rules of creation of tax statements (declaration) on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 53 to this order;

54) form of calculation of the current payments for tax on vehicles (form 701.00) according to appendix 54 to this order;

55) rules of creation of tax statements (calculation) of the current payments for tax on vehicles (form 701.00) according to appendix 55 to this order;

56) form of calculation of the current payments for the land tax and the property tax (form 701.01) according to appendix 56 to this order;

57) rules of creation of tax statements (calculation) of the current payments for the land tax and the property tax (form 701.01) according to appendix 57 to this order;

58) declaration form on tax on gaming and the fixed tax (form 710.00) according to appendix 58 to this order;

59) rules of creation of tax statements (declaration) on tax on gaming and the fixed tax (form 710.00) according to appendix 59 to this order;

60) declaration form on collection from auctions, payment for use of navigable waterways (form 810.00) according to appendix 60 to this order;

61) rules of creation of tax statements (declaration) on collection from auctions, payment for use of navigable waterways (form 810.00) according to appendix 61 to this order;

62) form of calculation of the amounts of the current payments of payment for use of the parcels of land (form 851.00) according to appendix 62 to this order;

63) rules of creation of tax statements (calculation) of the amounts of the current payments of payment for use of the parcels of land (form 851.00) according to appendix 63 to this order;

64) declaration form on payment for use of water resources of superficial sources (form 860.00) according to appendix 64 to this order;

65) rules of creation of tax statements (declaration) on payment for use of water resources of superficial sources (form 860.00) according to appendix 65 to this order;

66) declaration form on payment for issues to the environment (form 870.00) according to appendix 66 to this order;

67) rules of creation of tax statements (declaration) on payment for issues to the environment (form 870.00) according to appendix 67 to this order;

68) form of the simplified declaration for subjects of small business (form 910.00) according to appendix 68 to this order;

69) rules of creation of tax statements (the simplified declaration) for subjects of small business (form 910.00) according to appendix 69 to this order;

70) form of calculation of cost of the patent (form 911.00) according to appendix 70 to this order;

71) rules of creation of tax statements (calculation) of cost of the patent (form 911.00) according to appendix 71 to this order;

72) declaration form for payers of the single land tax (form 920.00) according to appendix 72 to this order;

73) rules of creation of tax statements (declaration) for payers of the single land tax (form 920.00) according to appendix 73 to this order;

74) form of the balance sheet (form 1.3) according to appendix 74 to this order;

75) report form about results of financial and economic activities (form 1.4) according to appendix 75 to this order;

76) report form about movement of the made and goods purchased, the performed works, the rendered services (form 1.5) according to appendix 76 to this order;

77) form of cost of the made products, the performed works, the rendered services (form 1.6) according to appendix 77 to this order;

78) form of disaggregation of receivables and payables (form 1.7) according to appendix 78 to this order;

79) rules of creation of tax statements by the large taxpayers who are subject to monitoring, except for the insurance, reinsurance organizations, the legal entities performing banking activity, separate types of banking activities based on the license, activities for attraction of pension contributions and retirement benefits, and also activities for investment management of pension assets (forms 1.3 - 1.7) according to appendix 79 to this order;

80) form of the balance sheet of services (form 2.3) according to appendix 80 to this order;

81) report form about the income and expenses (form 2.4) according to appendix 81 to this order;

82) form of disaggregation of receivables and payables of services (form 2.5) according to appendix 82 to this order;

83) rules of creation of tax statements by the large taxpayers who are subject to monitoring, performing banking activity, and also separate types of banking activities based on the license (form 2.3 - 2.5) according to appendix 83 to this order;

84) report form on pension assets (form 3.1) according to appendix 84 to this order;

85) report form on management of pension assets (form 3.2) according to appendix 85 to this order;

86) form of the balance sheet (form 3.3) according to appendix 86 to this order;

87) report form about the income and expenses (form 3.4) according to appendix 87 to this order;

88) rules of creation of tax statements by the large taxpayers who are subject to monitoring, performing activities for attraction of compulsory pension contributions, compulsory professional pension contributions and retirement benefits, and also activities for investment management of pension assets (forms 3.1 - 3.4) according to appendix 88 to this order;

89) report form about insurance activity (form 4.1) according to appendix 89 to this order;

90) form of the balance sheet (form 4.2) according to appendix 90 to this order;

91) report form about the income and expenses (form 4.3) according to appendix 91 to this order;

92) rules of creation of tax statements by the insurance, reinsurance organizations, being the large taxpayers who are subject to monitoring (forms 4.1 - 4.3) according to appendix 92 to this order;

93) declaration form on the value added tax (form 300.00), according to appendix 93 to this order;

94) rules of creation of tax statements (declaration) on the value added tax (form 300.00), according to appendix 94 to this order;

95) declaration form on indirect taxes on the imported goods (form 320.00), according to appendix 95 to this order;

96) rules of creation of tax statements (declaration) on indirect taxes on the imported goods (form 320.00), according to appendix 96 to this order.

state item 4 in the following edition:

"4. This order becomes effective after ten calendar days after day of its first official publication and extends to the relations arising since January 1, 2015, except for subitems 26), 27), 28) and 29) of Item 1 of this order which extend to the relations arising from January 1, 2015 to June 30, 2015 and subitems 93), 94), 95) and 96) of Item 1 of this order which extend to the relations arising since July 1, 2015.";

in Rules of creation of tax statements (declaration) on the corporate income tax (form 130.00), approved by the specified order:

third Item 1 to exclude the paragraph;

in Rules of creation of tax statements (declaration) on the individual income tax and the social tax on citizens of the Republic of Kazakhstan (form 200.00), approved by the specified order:

third of Item 1 to state part in the following edition:

"The declaration is constituted by tax agents, except for applying special tax regimes for country or farms and to subjects of small business on the basis of the simplified declaration, in relation to physical persons according to Chapters 18, 19 undressed 6, to Section 12 of the Tax code, and also individual entrepreneurs (except for applying special tax regimes for country or farms, for subjects of small business on the basis of the simplified declaration), private notaries, private legal executives, lawyers, professional mediators on the estimated, withheld (added) amounts of compulsory pension contributions added listed to social assignments in own favor in the sizes established by the Law on provision of pensions, the Law on compulsory social insurance.";

in Rules of creation of tax statements (declaration) on royalty, on production bonus, on share of the Republic of Kazakhstan according to the Section of products, on additional payment of the subsoil user performing activities for the contract on the Section of products (form 500.00), approved by the specified order:

13) of Item 21 to state the subitem in the following edition:

"13) in line 500.03.013 the added amount of share of the Republic of Kazakhstan according to the Section of products which is subject to payment in the budget determined as the work of the sizes specified in lines 500.03.011 and 500.03.012 minus deductions (deduction) from share of the Republic of Kazakhstan according to the Section of products provided by the Contract for subsurface use is specified;";

add with appendices 93, of 94, 95 and 96 according to appendices 1, of 2, 3 and 4 to this order.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the established legislation procedure 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 on official publication in periodic printing editions and information system of law of Ad_let;

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 July 1, 2015, except for paragraphs of the hundred second, hundred third, hundred fourth, hundred fifth, hundred sixth, hundred seventh, hundred eighth and hundred ninth Item 1 of this order which extend to the relations arising since January 1, 2015.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of April 28, 2015 No. 290

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