ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 21, 2016 No. 324

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"

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" (it is registered in the Register of state registration of regulatory legal acts at No. 10156, it is published in information system of law of Ad_let on February 12, 2015) the following changes and amendments:

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) rules of creation of tax statements (declaration) on the corporate income tax (form 100.00) according to appendix 74 to this order;

75) rules of creation of tax statements (declaration) on the corporate income tax (form 150.00) according to appendix 75 to this order;

76) declaration form on the individual income tax and the social tax, on citizens of the Republic of Kazakhstan (form 200.00) according to appendix 76 to this order;

77) 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 77 to this order;

78) declaration form on the individual income tax (form 220.00) according to appendix 78 to this order;

79) rules of creation of tax statements (declaration) on the individual income tax (form 220.00) according to appendix 79 to this order;

80) rules of creation of tax statements (declaration) on the individual income tax and property (form 230.00) according to appendix 80 to this order;

81) rules of creation of tax statements (declaration) on the value added tax (form 300.00), according to appendix 81 to this order;

82) declaration form on excise (form 400.00) according to appendix 82 to this order;

83) rules of creation of tax statements (declaration) on excise (form 400.00) according to appendix 83 to this order;

84) form of calculation of excise for structural division or the objects connected with the taxation (form 421.00) according to appendix 84 to this order;

85) declaration form on severance tax (form 590.00) according to appendix 85 to this order;

86) rules of creation of tax statements (declaration) on severance tax (form 590.00) according to appendix 86 to this order;

87) declaration form on tax on vehicles, on the land tax and the property tax (form 700.00) according to appendix 87 to this order;

88) 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 88 to this order;

89) form of calculation of the current payments for tax on vehicles (form 701.00) according to appendix 89 to this order;

90) form of calculation of the current payments for the land tax and the property tax (form 701.01) according to appendix 90 to this order;

91) 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 91 to this order;

92) rules of creation of tax statements (the simplified declaration) for subjects of small business (form 910.00) 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;

97) rules of creation of tax statements (declaration) for payers of the single land tax (form 920.00) according to appendix 97 to this order.";

in Rules of creation of tax statements (declaration) on the corporate income tax (form 100.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (declaration) on the corporate income tax (form 150.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

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:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (declaration) on the individual income tax (form 220.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (declaration) on the individual income tax and property (form 230.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (declaration) on the value added tax (form 300.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (declaration) on excise (form 400.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (declaration) on severance tax (form 590.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (declaration) on tax on vehicles, on the land tax and the property tax (form 700.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (calculation) of the current payments for the land tax and the property tax (form 701.01), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (the simplified declaration) for subjects of small business (form 910.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

in Rules of creation of tax statements (declaration) for payers of the single land tax (form 920.00), approved by the specified order:

add with Item 1-1 of the following content:

"1-1. These rules extend to obligations on submission of tax statements for 2015.";

74, of 75, of 76, of 77, of 78, of 79, of 80, of 81, of 82, of 83, of 84, of 85, of 86, of 87, of 88, of 89, of 90, 91 and 92 to state appendices in edition 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, of 16, of 17, 18 and 19 to this order;

add with appendix 97 according to appendix 20 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 on official publication in periodic printing editions and information system of law of Ad_let;

3) within five working days from the date of receipt of this order from the Ministry of Justice of the Republic of Kazakhstan its direction 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;

4) 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.

 

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 21, 2016 No. 324

Appendix 74

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 587

Rules of creation of tax statements (declaration) on the corporate income tax (form 100.00)

1. General provisions

1. These rules of creation of tax statements (declaration) on the corporate income tax (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) 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 (further - KPN). 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 subsoil users who are filling in the declaration in forms 110.00 or 150. 00, except for data on the activities performed within the investment strategic project, provided by Chapter 17-2 of the Tax code.

2. These rules extend to obligations on submission of tax statements since January 1, 2016.

3. The declaration consists of the declaration (form 100.00) and appendices to it (forms with 100.01 on 100.07), intended for detailed reflection of information on calculation of the tax liability.

4. When filling the declaration corrections, erasures and blots are not allowed.

5. In the absence of indicators the corresponding cells of the declaration are not filled.

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

7. Appendices to the declaration are not constituted in the absence of the data which are subject to reflection in them.

8. 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.

9. In these rules the following arithmetic signs are applied: "+" - plus; "-" - minus; "x" - multiplication; "/" - division; "=" - it is equal.

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

11. 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.

12. The declaration according to Item 3 of article 61 of the Tax Code is signed by the taxpayer or his representative and certified by seal of the taxpayer or his representative having in the cases established by the legislation of the Republic of Kazakhstan seal with the name.

13. In case of submission of the declaration:

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

2) by mail the registered mail with the notification on paper - 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 state revenues.

14. In the Sections "General Information about the Taxpayer" of appendices to the declaration the relevant data reflected in the Section "General Information about the Taxpayer" of the declaration are specified.

2. Creation of the declaration (form 100.00)

15. In the Section "General Information about the Taxpayer" the taxpayer specifies the following data:

1) the BIN - business identification taxpayer number;

2) tax period for which tax statements are submitted (year) - accounting tax period for which the declaration is submitted (it is specified in the Arab figures);

3) name of the taxpayer.

The name of the legal entity according to constituent documents is specified.

In case of execution of the tax liability by the trustee in line the name of legal person trustee according to constituent documents is specified;

4) declaration type:

the corresponding cells are noted taking into account reference of the declaration to the types of tax statements specified in article 63 of the Tax Code;

5) number and date of the notification:

lines are filled in case of representation of the type of the declaration provided by the subitem 4) of Item 3 of article 63 of the Tax Code;

6) category of the taxpayer:

cells are noted if the taxpayer treats one of the categories specified in the line A or B;

7) currency code:

the currency code according to Item 38 of these rules is specified;

8) the provided appendices:

number of the appendix to the declaration provided by the taxpayer is noted;

9) residence sign:

the cell And is noted by the resident taxpayer of the Republic of Kazakhstan;

the cell In is noted by the nonresident taxpayer of the Republic of Kazakhstan;

10) country code of residence and number of tax registration.

It is filled if the declaration is constituted by the nonresident taxpayer of the Republic of Kazakhstan, at the same time:

in line A the country code of residence of the nonresident according to Item 39 of these rules is specified;

in line B number of tax registration in the country of residence of the nonresident is specified;

11) availability of permanent organization outside the Republic of Kazakhstan.

The cell is noted by the resident of the Republic of Kazakhstan having permanent organization outside the Republic of Kazakhstan.

16. In the Section "Gross annual income":

1) in line 100.00.001 the income amount from realization determined according to article 86 of the Tax Code and also the income amount of the insurance, reinsurance organization determined according to article 89-1 of the Tax Code is specified;

2) in line 100.00.002 the income amount from increase in value determined according to article 87 of the Tax Code is specified;

3) in line 100.00.003 the income amount from decrease in the sizes of provisions (reserves) determined according to article 90 of the Tax Code is specified. This line includes also line 100.00.003 I:

in line 100.00.003 I the income amount from decrease in the sizes of provisions (reserves) determined according to Item 1 of article 90 of the Tax Code is specified;

4) in line 100.00.004 the amount of the other incomes of the taxpayer included in gross annual income according to the Tax code is specified;

5) in line 100.00.005 the total amount of gross annual income is specified. It is determined as 100.00.001 + 100.00.002 + 100.00.003 + 100.00.004;

6) in line 100.00.006 the adjustment amount of gross annual income performed according to Item 1 of article 99 of the Tax Code is specified;

7) in line 100.00.007 the adjustment amount of gross annual income performed according to Item 2 of article 99 of the Tax Code is specified. Negative value can matter this line;

8) in line 100.00.008 the amount of gross annual income taking into account adjustments determined as difference of lines 100.00.005 and 100.00 is specified. 006, increased by line 100.00.007 (if value of this line positive) or reduced by line 100.00.007 (if value of this line negative) (100.00.005 - 100.00.006) + (-) 100.00.007).

17. In the Section "Deductions":

1) in line 100.00.009 cost of the realized (used) goods, the cost of the acquired works, services attributable to deductions according to Item 1 of article 100 of the Tax Code is specified. It is determined as 100.00.009 I - 100.00.009 II + 100.00.009 III + 100.00.009 IV + 100.00.009 V - 100.00.009 VI - 100.00.009 VII - 100.00.009 VIII - 100.00.009 IX;

in line 100.00.009 I book value of inventory stocks is specified the beginning of tax period. The specified line is filled according to the data determined by the balance sheet for the beginning of tax period. At the taxpayer representing the initial declaration, TMZ for the beginning of tax period can be absent;

the line 100.00.009 II is filled according to data of the balance sheet for the end of tax period. In the liquidating declaration represented by the taxpayer during tax period, the line 100.00.009 II is filled based on data of the liquidation balance sheet;

in line 100.00.009 III cost is specified:

arrived during tax period of TMZ, including acquired, received gratuitously, as a result of reorganization by accession, as contribution to the authorized capital, and also arrived on other bases;

the performed works and the rendered services by third parties, individual entrepreneurs, private notaries, lawyers, physical persons.

It is determined by addition of values of lines with 100.00.009 III And on 100.00.009 III H (100.00.009 III And + 100.00.009 III B + 100.00.009 III C + 100.00.009 III D + 100.00.009 III E + 100.00.009 III F + 100.00.009 III G + 100.00.009 III H):

in line 100.00.009 III A cost acquired, gratuitously received during accounting tax period by the taxpayer of TMZ is specified;

in line 100.00.009 III B the cost of financial services is specified;

in line 100.00.009 III C the cost of promotion services is specified;

in line 100.00.009 III D the cost of consulting services is specified;

in line 100.00.009 III E the cost of marketing services is specified;

in line 100.00.009 III F the cost of design services is specified;

in line 100.00.009 III G the cost of engineering services is specified;

in line 100.00.009 III H are specified the cost of the other works and services acquired during accounting tax period. This line does not include expense amount on the acquired works, services, attributable to deductions in the lines with 100.00.010 on 100.00.019 declarations;

in line 100.00.009 IV the expense amount on imputed incomes of workers and other payments to physical persons, attributable to deductions is specified;

in line 100.00.009 V the cost of works and services, cost of TMZ which were recognized as deferred expenses in the previous tax periods are specified and belong on deductions in accounting tax period;

in line 100.00.009 VI the cost of works and services, cost of TMZ which are recognized the subsequent expenses on the fixed assets, leasable fixed assets, subjects to preferences are specified;

in line 100.00.009 VII the cost of works and services, cost of TMZ which join in original cost of the fixed assets, subjects to preferences, assets which are not subject to depreciation are specified;

in line 100.00.009 VIII the cost of works and services, cost of TMZ not attributable to deductions based on subitems 1) - 14) article 115 of the Tax Code, except for are specified to the cost reflected on line 100.00.009 VII including expense amount on natural wastage of TMZ, the expense amount which is not subject to reference on deductions according to Item 15 of article 100 of the Tax Code. Besides, on this line cost of TMZ which belongs on deductions in the lines with 100.00.010 on 100.00.019 declarations is reflected;

in line 100.00.009 IX the cost of works and services, cost of TMZ which were recognized in accounting tax period as deferred expenses are specified and are subject to reference on deductions in subsequent tax periods;

2) in line 100.00.010 the total amount of expenses on penalty (to penalties, penalty fee), attributable to deductions according to Item 6 of article 100 of the Tax Code is specified;

3) in line 100.00.011 the tax amount is specified value added, attributable to deductions on the bases, stipulated in Item the 12th article 100 of the Tax Code;

4) in line 100.00.012 the deduction amount on the added social contributions to the State Social Insurance Fund, attributable to deductions according to Item 14-1 of article 100 of the Tax Code is specified;

5) in line 100.00.013 the deduction amount on remuneration determined according to article 103 of the Tax Code is specified;

6) in line 100.00.014 the amount of deduction of entertainment expenses determined according to article 102 of the Tax Code is specified;

7) in line 100.00.015 the deduction amount according to doubtful requirements determined according to article 105 of the Tax Code is specified;

8) in line 100.00.016 the deduction amount on taxes and other obligatory payments of the budget according to article 114 of the Tax Code is specified;

9) in line 100.00.017 the amount of deductions on the fixed assets and leased fixed assets determined according to Articles 116 - 122 Tax codes is specified. The amount of lines 100.02.011 and 100.02.012 is transferred to this line;

10) in line 100.00.018 are specified the amount of deductions on investment tax preferences:

determined according to Articles 123 - 125 Tax codes;

under the contracts signed with authorized state body on investments till January 1, 2009 according to the Code of the Republic of Kazakhstan of October 29, 2015 "The entrepreneurial code of the Republic of Kazakhstan", in the form of part of cost of the fixed assets put into operation within the investment project;

11) in line 100.00.019 the expense amount attributable to deductions according to article 106 of the Tax Code is specified. This line includes also line 100.00.019 I:

in line 100.00.019 I the deduction amount determined according to Item 1 of article 106 of the Tax Code is specified;

12) in line 100.00.020 the amount of other expenses attributable to deductions according to the Tax code is specified. On this line the following deductions are reflected:

compensations in case of official journeys, attributable to deductions according to article 101 of the Tax Code;

the paid doubtful obligations attributable to deductions according to article 104 of the Tax Code;

the subsoil user's expenses attributable to deductions according to Articles 107, 111, 112 Tax codes;

the fees of participants of systems of guaranteeing attributable to deductions according to article 109 of the Tax Code;

the excess of the amount of negative exchange difference over the amount of positive exchange difference attributable to deductions according to article 113 of the Tax Code;

the management and administrative expenses of the nonresident specified in the column 3G of form 100.03;

the expenses attributable to deductions according to article 105-1 of the Tax Code, except for the subitem 4) Item 1 of this Article;

other expenses of the taxpayer which are subject to reference on deductions according to the Tax code and are not reflected in the lines with 100.00.009 on 100.00.019;

13) in line 100.00.021 the total sum of deductions is specified. Value of line 100.00.021 I or line 100.00.021 II or line 100.00.021 III is transferred to this line. If the line 100.00.021 II is filled, value of line 100.00.021 II is transferred. If the line 11 is noted - value of line 100.00.021 III is transferred. In other cases the line 100.00.021 I is transferred:

in line 100.00.021 I the total amount of deductions determined as the amount of lines with 100.00.009 on 100.00.020 is specified.

When filling the declaration with non-profit organizations which keep separate account according to the income exempted from the taxation and the income taxable, in lines with 100.00.009 on 100.00.020 it is specified:

in case of application of pro rata method of reference of expenses on deductions - expense amount in general on non-profit organization;

in case of application of separate method of reference of expenses on deductions - expense amount according to the income, taxable in generally established procedure;

in line 100.00.021 II the expense amount of non-profit organization, attributable to deduction according to article 134 of the Tax Code, representing at the same time the declaration on the corporate income tax in form 130.00 and the declaration on the corporate income tax in form 100.00 and applying pro rata accounting method is specified. The line 130.00.029 is transferred to this line;

in line 100.00.021 III the expense amount which is subject to reference on deductions by the residents having permanent organization(s) outside the Republic of Kazakhstan is specified. It is determined as difference of line of 100.00.021 I and final values of the column I of form 100.05.

18. In the Section "Adjustment of the Income and Deductions according to the Tax Code":

in line 100.00.022 the amount of adjustments of the income and deductions determined according to Articles 131, 132 Tax codes is specified. It is determined as difference of lines 100.00.022 I and 100.00.022 II (100.00.022 I - 100.00.022 II):

in line 100.00.022 I the adjustment amount of the income determined according to Articles 131, 132 Tax codes is specified;

in line 100.00.022 II the adjustment amount of deductions determined according to Articles 131, 132 Tax codes is specified.

19. In the Section "Adjustment of the income and deductions according to the Law of the Republic of Kazakhstan of July 5, 2008 "About transfer pricing" (further - the Law on transfer pricing):

in line 100.00.023 the adjustment amount of the income determined according to the Law on transfer pricing is specified;

in line 100.00.024 the adjustment amount of deductions determined according to the Law on transfer pricing is specified.

20. In the Section "Calculation of the Taxable Income":

1) in line 100.00.025 the taxable income (loss) is specified. It is determined as 100.00.008 - 100.00.021 + 100.00.022 + 100.00.023 - 100.00.024;

2) in line 100.00.026 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. The line 100.00.026 has help character. This line includes also line 100.00.026 I:

in line 100.00.026 I the income gained in the country with the preferential taxation, determined according to article 224 of the Tax Code is specified. Final value of the column G of form 100.05 is transferred to this line;

3) in line 100.00.027 the income amount is specified, to subject release from the taxation according to international treaties according to Item 5 of article 2 of the Tax Code. Final value of the column E of form 100.04 is transferred to this line;

4) in line 100.00.028 the amount of the taxable income (loss) taking into account features of the international taxation is specified. At the same time the amount specified in line 100.00.026 I is subject to inclusion in the taxable income, and in case of lack of the taxable income reduces loss of the resident of the Republic of Kazakhstan. The line 100.00.028 is determined as the amount of lines 100.00.025 and 100.00.026 I minus line 100.00.027 (100.00.025 + 100.00.026 I - 100.00.027);

5) in line 100.00.029 the loss which is subject to transfer according to Item 1 of article 137 of the Tax Code is specified. If the line 100.00.028 has negative value, the line 100.00.029 is determined as the amount of the module of line 100.00.028 and line 100.02.008 I. If the line 100.00.028 has positive value, in line 100.00.029 the line 100.02.008 I is transferred;

6) in line 100.00.030 the amount of reduction of the taxable income according to article 133 of the Tax Code is specified. The line 100.00.030 includes lines 100.00.030 I and 100.00.030 II:

in line 100.00.030 I expenses by which the taxpayer has the right to reduce the taxable income according to subitems 1), 1-1) Item 1 of article 133 of the Tax Code are specified;

in line 100.00.030 II expenses by which the taxpayer has the right to reduce the taxable income according to the subitem 3) of Item 1 of article 133 of the Tax Code are specified;

7) in line 100.00.031 the taxable income taking into account the reduction estimated according to article 133 of the Tax Code is specified. It is determined as difference of lines 100.00.028 and 100.00.030 (100.00.028 - 100.00.030). If the line 100.00.030 more line 100.00.028, in line 100.00.031 is specified zero;

8) in line 100.00.032 the losses postponed from the previous tax periods are specified;

9) in line 100.00.033 the taxable income taking into account the losses postponed from the previous tax periods is specified. It is filled if positive value is reflected in line 100.00.031. It is determined as difference of lines 100.00.031 and 100.00.032 (100.00.031 - 100.00.032). If the line 100.00.032 more line 100.00.031, in line 100.00.033 is specified zero.

21. In the Section "Calculation of the Tax Liability":

1) in line 100.00.034 KPN rate according to article 147 of the Tax Code as a percentage is specified. If the taxpayer uses at the same time rates in the amount of 20 and 10 percent, the line 100.00.034 is not filled;

2) in line 100.00.035 KPN amount from the taxable income is specified. It is determined as the work of lines 100.00.033 and 100.00.034 (100.00.033 x 100.00. 034). If the taxpayer uses at the same time rates in the amount of 20 and 10 percent, in line 100.00.035 KPN amount determined on the basis of data of separate tax accounting is specified;

3) in line 100.00.036 the amount of the estimated corporate income tax for tax period according to Item 1 of article 139 of the Tax Code is specified. It is determined as difference of lines 100.00.035, 100.00.036 I, 100.00.036 II, 100.00.036 III, 100.00.036IV, 100.00.036 V (100.00.035 - 100.00.036 I - 100.00.036 II - 100.00.036 III - 100.00.036 IV - 100.00.036 V). If the received difference is less than zero, then in line 100.00.036 zero is specified:

in line 100.00.036 I the amount of the taxes on the income paid outside the Republic of Kazakhstan or identical type of the income tax from income gained by the resident taxpayer from sources outside the Republic of Kazakhstan which becomes engrossed in reading in case of payment of the corporate income tax in the Republic of Kazakhstan according to article 223 of the Tax Code is specified. Final value of the column K of form 100.05 is transferred to this line;

in line 100.00.036 II the amount of the corporate income tax withheld in tax period at payment source from the income in prize type which according to Item 2 of article 139 of the Tax Code reduces the amount of the corporate income tax which is subject to payment in the budget is specified;

in line 100.00.036 III the amount of the corporate income tax withheld at payment source from the income in remuneration type, and postponed from the previous tax periods according to Item 3 of article 139 of the Tax Code is specified;

in line 100.00.036 IV the amount of the corporate income tax withheld in tax period at payment source from the income in remuneration type which according to Item 2 of article 139 of the Tax Code reduces the amount of the corporate income tax which is subject to payment in the budget is specified;

in line 100.00.036 V the amount of the corporate income tax withheld at source of payment of the income according to article 200 of the Tax Code is specified;

4) in line 100.00.037 the amount of the estimated corporate income tax for tax period taking into account reduction is specified. It is determined as 100.00.036 - 100.00.037 I:

in line 100.00.037 I the amount of reduction of the corporate income tax for tax period according to the tax legislation of the Republic of Kazakhstan is specified;

5) in line 100.00.038 the net income of legal nonresident person from activities in the Republic of Kazakhstan through permanent organization according to Item 1 of article 199 of the Tax Code is specified. It is determined as difference of lines 100.00.033 and 100.00.035 (100.00.033 - 100.00.035);

6) in line 100.00.039 the amount of the corporate income tax is specified net income:

in line 100.00.039 I the amount of the corporate income tax on net income estimated according to Item 1 of article 199 of the Tax Code, except for the amounts of the corporate income tax on which offsetting according to Items 2 and 3 of article 139 of the Tax Code and article 223 of the Tax Code, at the rate of 15 percent (100.00.038 x 15%) is performed is specified. At the same time in case of observance of conditions, stipulated in Item 1-1 article 198 of the Tax Code, the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization reduces the amount of the estimated corporate income tax by net income for 100 percent;

in line 100.00.039 II the amount of the corporate income tax on net income estimated according to article 214 of the Tax Code at the rate provided by the international treaty is specified. If the taxpayer applies provisions of the international treaty to the corporate income tax on net income, the rate of the corporate income tax is specified net income;

the line 100.00.039 III is filled if the line 100.00.039 II is filled. In this line the country code according to Item 38 of these rules with which the Republic of Kazakhstan signs the international treaty is specified;

the line 100.00.039 IV is filled if the line 100.00.039 II is filled. In this line the name of the international treaty is specified;

in line 100.00.039 V the amount of reduction of the corporate income tax by net income for tax period according to Item 1-1 of article 198 of the Tax Code is specified. It is determined as 100.00.038 x 15 percent;

7) in line 100.00.040 the total sum of the estimated corporate income tax is specified. It is determined as 100.00.037 + 100.00.039 I + 100.00.039 II.

22. The taxpayers who are at the same time applying generally established procedure for the taxation and special tax regime according to Articles 448 - 452 Tax codes, and also the taxpayers who are at the same time applying rates of the corporate income tax in the amount of 10 and 20 percent constitute the Declaration (form 100.00) and appendices to it (forms 100.01 - 100.07, except form 100.06) in general on all types of activity on the basis of data of separate tax accounting and does not apply the formulas provided in the declaration (form 100.00) if application of such formulas leads to misstatement of the values which are subject to reflection in this declaration.

Values on line of 100.06.001 all appendices of form 100.06 develop and the total sum is specified in line 100.00.005.

Values on line of 100.06.001 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.001.

Values on line of 100.06.002 all appendices of form 100.06 develop and the total sum is specified in line 100.00.006.

Values on line of 100.06.003 all appendices of form 100.06 develop and the total sum is specified in line 100.00.007.

Values on line of 100.06.004 all appendices of form 100.06 develop and the total sum is specified in line 100.00.008.

Values on line of 100.06.005 all appendices of form 100.06 develop and the total sum is specified in line 100.00.021.

Value on line of 100.06.005 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.009.

Value on line of 100.06.005 II all appendices of form 100.06 develop total sum it is specified in line 100.00.017.

Values on line of 100.06.006 all appendices of form 100.06 develop and the total sum is specified in line 100.00.022 I.

Values on line of 100.06.007 all appendices of form 100.06 develop and the total sum is specified in line 100.00.022 II.

Values on line of 100.06.008 all appendices of form 100.06 develop and the total sum is specified in line 100.00.023.

Values on line of 100.06.009 all appendices of form 100.06 develop and the total sum is specified in line 100.00.024.

Values on line 100.06.010 are not subject to transfer at line 100.00.025, at the same time, in case of filling of form 100.06 the line 100.00.025 of form 100.00 is not filled.

Values on line of 100.06.011 all appendices of form 100.06 develop and the total sum is specified in line 100.00.026.

Values on line of 100.06.011 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.026 I.

Values on line of 100.06.012 all appendices of form 100.06 develop and the total sum is specified in line 100.00.027.

Values on line 100.06.013 are not subject to transfer at line 100.00.028, at the same time, in case of filling of form 100.06 the line 100.00.028 of form 100.00 is not filled.

Values on line of 100.06.014 all appendices of form 100.06 develop and the total sum is specified in line 100.00.029.

Values on line of 100.06.015 all appendices of form 100.06 develop and the total sum is specified in line 100.00.030.

Values on line of 100.06.016 all appendices of form 100.06 develop and the total sum is specified in line 100.00.031.

Values on line of 100.06.017 all appendices of form 100.06 develop and the total sum is specified in line 100.00.032.

Values on line of 100.06.018 all appendices of form 100.06 develop and the total sum is specified in line 100.00.033.

Values on line of 100.06.020 all appendices of form 100.06 develop and the total sum is specified in line 100.00.035.

Values on line of 100.06.021 all appendices of form 100.06 develop and the total sum is specified in line 100.00.036.

Values on line of 100.06.021 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 I.

Values on line of 100.06.021 II all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 II.

Values on line of 100.06.021 III all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 III.

Values on line of 100.06.021 IV all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 IV.

Values on line of 100.06.021 V all appendices of form 100.06 develop and the total sum is specified in line 100.00.036 V.

Values on line of 100.06.022 all appendices of form 100.06 develop and the total sum is specified in line 100.00.037.

Values on line of 100.06.022 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.037 I.

Values on line of 100.06.023 all appendices of form 100.06 develop and the total sum is specified in line 100.00.038.

Values on line of 100.06.024 I all appendices of form 100.06 develop and the total sum is specified in line 100.00.039 I.

Values on line of 100.06.024 II all appendices of form 100.06 develop and the total sum is specified in line 100.00.039 II.

Values on line of 100.06.024 V all appendices of form 100.06 develop and the total sum is specified in line 100.00.039 V.

Values on line of 100.06.025 all appendices of form 100.06 develop and the total sum is specified in line 100.00.040.

At the same time other lines of form 100.00, which are not duplicated in form 100.06, are subject to filling with the taxpayer in general on all types of activity.

The taxpayer - the trustee to whom according to article 58 of the Tax Code execution of the tax liability on calculation is assigned to payment or deduction of the amounts of taxes and other obligatory payments in the budget, and also to creation and representation of tax forms for the founder of trust management according to the property trust management agreement or the beneficiary on other bases of emergence of trust management, and performing conducting separate tax accounting for the taxation objects and objects connected with the taxation constitutes the declaration (the form 100.00) in general on the activities and activities performed by it within the property trust management agreement on the basis of data of separate tax accounting and does not apply the formulas provided in the declaration (form 100.00) if application of such formulas leads to misstatement of the values which are subject to reflection in this declaration.

23. In the Section "Responsibility of the Taxpayer":

1) in the field "F.I.O. The head" surname, the name, middle name (are entered in case of its availability) the head;

2) date of submission of the declaration.

Date of submission of the declaration to body of state revenues is specified;

3) code of body of state revenues.

The code of body of state revenues in place of registration of the taxpayer is specified;

4) in the field of "First Name, Middle Initial, Last Name the Official Who Adopted the Declaration" surname, the name, middle name (are entered in case of its availability) the employee of the body of state revenues which adopted the declaration;

5) date of acceptance of the declaration.

Date of submission of the declaration according to Item 2 of article 584 of the Tax Code is specified;

6) the entering document number.

The registration number of the declaration assigned by body of state revenues is specified;

7) date of postage stamp.

Date of the postage stamp which is put down by post or other organization of communication is specified.

3. Creation of form 100.01 - Expenses of the taxpayers who are not payers of the VAT on the realized goods, the performed works rendered to services

24. This form is filled with persons who are not taxpayers on value added. In shape data on goods purchased (works, services), including not attributable to deductions are reflected. Data from this form are not transferred to the declaration and appendices to it.

25. In the Section "Expenses":

1) in the column A the sequence number of line is specified;

2) in column B number of the taxpayer partner is specified business and identification (individual identification);

3) in the column C the country code of residence of the nonresident partner according to Item 39 of these rules is specified;

4) in the column D number of tax registration of the nonresident - the partner in the country of residence is specified. The column is filled in in case of reflection in the graph From residence country code;

5) in column E the expense type code is specified:

1 - financial services;

2 - promotion services;

3 - consulting services;

4 - marketing services;

5 - design services;

6 - engineering services;

7 - others;

6) in column F the cost of goods purchased (works, services) is specified;

7) in column G the sign of type of activity is specified.

At the same time it is noted "1" if costs (expenses) are incurred only for the purpose of implementation of activities which taxation is performed in generally established procedure; "2" - if costs (expenses) are incurred only for the purpose of implementation of activities which taxation is performed within special tax regime according to Articles 448 - 452 Tax codes; "3" - if costs (expenses) are subject to distribution between activities which taxation is performed in the generally established mode and activities which taxation is performed within special tax regime according to Articles 448 - 452 Tax codes; "4" - if costs (expenses) do not belong on deductions.

4. Creation of form 100.02 - Deductions on the fixed assets

26. This form is intended for determination of deductions on the fixed assets according to Articles 116 - 122 Tax codes, and also for determination of the loss on disposal of the fixed assets of 1 group postponed for subsequent tax periods according to Item 1 of article 137 of the Tax Code.

27. In the Section "Deductions on the fixed assets:

1) in line 100.02.001 the total amount of cost balances of groups is specified the beginning of tax period. It is determined as the amount of lines with 100.02.001 I on 100.02.001 IV:

in line 100.02.001 I the amount of cost balances of subgroups of the fixed assets of the I group for the beginning of tax period determined according to Item 7 of article 117 of the Tax Code is specified;

in line 100.02.001 II the cost balance of the fixed assets of the II group for the beginning of tax period determined according to Item 7 of article 117 of the Tax Code is specified;

in line 100.02.001 III the cost balance of the fixed assets of III group for the beginning of tax period determined according to Item 7 of article 117 of the Tax Code is specified;

in line 100.02.001 IV the cost balance of the fixed assets of the IV group for the beginning of tax period determined according to Item 7 of article 117 of the Tax Code is specified;

2) in line 100.02.002 the total cost of the fixed assets which arrived in tax period is specified. It is determined as the amount of lines with 100.02.002 I on 100.02.002 IV:

in line 100.02.002 I the cost of the arrived fixed assets of the I group determined according to article 118 of the Tax Code is specified;

in line 100.02.002 II the cost of the arrived fixed assets of the II group determined according to article 118 of the Tax Code is specified;

in line 100.02.002 III the cost of the arrived fixed assets of III group determined according to article 118 of the Tax Code is specified;

in line 100.02.002 IV the total cost of the arrived fixed assets of the IV group determined according to article 118 of the Tax Code is specified;

3) in line 100.02.003 the total cost of the disposed fixed assets is specified. It is determined as the amount of lines with 100.02.003 I on 100.02.003 IV:

in line 100.02.003 I the cost of the disposed fixed assets of the I group determined according to article 119 of the Tax Code is specified;

in line 100.02.003 II the cost of the disposed fixed assets of the II group determined according to article 119 of the Tax Code is specified;

in line 100.02.003 III the cost of the disposed fixed assets of III group determined according to article 119 of the Tax Code is specified;

in line 100.02.003 IV the cost of the disposed fixed assets of the IV group determined according to article 119 of the Tax Code is specified;

4) in line 100.02.004 the total amount of the subsequent expenses attributable to increase in cost balances of groups (subgroups) according to Item 3 of article 122 of the Tax Code is specified. It is determined as the amount of lines with 100.02.004 I on 100.02.004 IV:

in line 100.02.004 I the subsequent expenses on the fixed assets of the I group, attributable to increase in cost balances of subgroups according to Item 3 of article 122 of the Tax Code are specified;

in line 100.02.004 II the subsequent expenses on the fixed assets of the II group, attributable to increase in cost group balance sheet according to Item 3 of article 122 of the Tax Code are specified;

in line 100.02.004 III the subsequent expenses on the fixed assets of III group, attributable to increase in cost group balance sheet according to Item 3 of article 122 of the Tax Code are specified;

in line 100.02.004 IV the subsequent expenses on the fixed assets of the IV group, attributable to increase in cost group balance sheet according to Item 3 of article 122 of the Tax Code are specified;

5) in line 100.02.005 the total amount of cost balances of groups is specified the end of tax period, it is determined as the amount of lines with 100.02.005 I on 100.02.005 IV:

in line 100.02.005 I the total amount of cost balances of subgroups of the fixed assets of the I group for the end of tax period determined according to Item 8 of article 117 of the Tax Code is specified;

in line 100.02.005 II the cost balance of the fixed assets of the II group is specified the end of tax period determined according to Item 8 of article 117 of the Tax Code;

in line 100.02.005 III the cost balance of the fixed assets of III group is specified the end of tax period determined according to Item 8 of article 117 of the Tax Code;

in line 100.02.005 IV the cost balance of the fixed assets of the IV group is specified the end of tax period determined according to Item 8 of article 117 of the Tax Code;

6) in line 100.02.006 the total amount of the depreciation charges on the fixed assets, 2-1 article 120 of the Tax Code estimated following the results of tax period according to Items 2, is specified. It is determined as the amount of lines with 100.02.006 I on 100.02.006 IV:

in line 100.02.006 I the depreciation charges on the fixed assets of the I group estimated according to Items 2, of 2-1 article 120 of the Tax Code are specified;

in line 100.02.006 II the depreciation charges on the fixed assets of the II group estimated according to Items 2, of 2-1 article 120 of the Tax Code are specified;

in line 100.02.006 III the depreciation charges on the fixed assets of III group estimated according to Items 2, of 2-1 article 120 of the Tax Code are specified;

in line 100.02.006 IV the depreciation charges on the fixed assets of the IV group estimated according to Items 2, of 2-1 article 120 of the Tax Code are specified;

7) in line 100.02.007 the total amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code is specified. It is determined as the amount of lines with 100.02.007 I on 100.02.007 IV:

in line 100.02.007 I the amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code on the fixed assets of the I group is specified;

in line 100.02.007 II the amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code on the fixed assets of the II group is specified;

in line 100.02.007 III the amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code on the fixed assets of III group is specified;

in line 100.02.007 IV the amount of the depreciation charges estimated on double depreciation rate according to Item 6 of article 120 of the Tax Code on the fixed assets of the IV group is specified;

8) in line 100.02.008 the total amount of cost balances of groups (subgroups) at disposal of all fixed assets attributable to deductions (II, III, IV groups) or recognized by loss (the I group) according to Items 1 and 2 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified. It is determined as the amount of lines with 100.02.008 I on 100.02.008 IV:

in line 100.02.008 I the amount of cost balances of the subgroups which were disposed (except for gratuitously transferred) the fixed assets of the I group recognized by loss according to Item 1 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified;

in line 100.02.008 II the cost balance of the II group at disposal (except for voluntary conveyance) all fixed group assets, attributable to deduction according to Item 2 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified;

in line 100.02.008 III the cost balance of III group at disposal (except for voluntary conveyance) all fixed group assets, attributable to deduction according to Item 2 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified;

in line 100.02.008 IV the cost balance of the IV group at disposal (except for voluntary conveyance) all fixed group assets, attributable to deduction according to Item 2 of article 121 of the Tax Code taking into account Item 3 of article 121 of the Tax Code is specified;

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