On approval of tax reporting forms and rules for their drafting

Resolution of the Government of the Republic of Kazakhstan dated November 30, 2012 No. 1518. It became invalid by the Decree of the Government of the Republic of Kazakhstan dated August 21, 2019 No. 614 (shall be enforced ten calendar days after the day of its first official publication)

      Footnote. It became invalid by the Decree of the Government of the Republic of Kazakhstan dated August 21, 2019 No. 614 (shall be enforced ten calendar days after the day of its first official publication).

      According to paragraph 2 of Article 63 of the Code of the Republic of Kazakhstan dated December 10, 2008 "On Taxes and Other Mandatory Payments to the Budget" (The Tax Code), the Government of the Republic of Kazakhstan RESOLVES:

      1. To approve the attached hereto:

      1) form of tax return on corporate income tax return and rules for its drafting (form 100.00);

      2) form of computation of advance payment amount on corporate income tax due for the period before the tax return filing and rules for its drafting (form 101.01);

      3) computation of advance payment amount on corporate income tax due for the period after the tax return filing, and rules for its drafting (form 101.02);

      4) computation on corporate income tax withheld at source from resident income, and rules for its drafting (form 101.03);

      5) computation on corporate income tax withheld at source from non-resident income and rules for its drafting (form 101.04);

      6) corporate income tax return and rules for its drafting (form 110.00);

      7) corporate income tax return and rules for its drafting (form 130.00);

      7-1) corporate income tax return and rules for its drafting (form 140.00);

      8) corporate income return and rules for its drafting (form 150.00);

      9) individual income tax and social tax return for citizens of the Republic of Kazakhstan and rules for its drafting (form 200.00);

      10) nonresident alien and apatrid individual income tax and social tax return and rules for its drafting (form 210.00);

      11) individual income and property tax return and rules for its drafting (form 220.00);

      12) individual income and property tax return and rules for its drafting (form 230.00);

      13) the individual income tax return and rules for its drafting (form 240.00);

      14) the value added return and the rules for its drafting (form 300.00);

      15) indirect tax return on imported goods and the rules for its drafting (form 320.00);

      16) the application for goods import and payment of indirect taxes and the rules for its drafting (form 328.00);

      17) excise tax return and rules for its drafting (form 400.00);

      18) calculation of excise tax for structural subdivisions and items related to taxation and rules for its drafting (form 421.00);

      19) tax return on royalty, production bonus, share of the RK, production sharing, extra-pay by subsoil user operating under production sharing contract and rules for its drafting (form 500.00);

      20) tax returns on subscription bonus and commercial discovery bonus and rules for its drafting (form 510.00);

      21) excess profit tax return and rules for its drafting (form 540.00);

      22) declaration on payment to compensate for historical costs and rules for its drafting (form 560.00);

      23) rent export tax return and rules for its drafting (form 570.00);

      24) mineral production tax return and rules for its drafting (form 590.00);

      25) calculation of contributions to unemployment insurance fund, mandatory medical insurance fund, mandatory social insurance fund, State Center for Pension Payment and road user charges and rules for its drafting (form 641.00);

      26) vehicle use tax return, land tax return and property tax return and rules for their drafting (form 700.00);

      27) calculation of current payments on vehicle tax and rules for its drafting (form 701.00);

      28) calculation of current payments on land tax and property tax and rules for its drafting (form 701.01);

      29) gambling tax return and flat-rate tax return and rules for their drafting (form 710.00);

      30) declaration on auction charges, navigable waterway user fee and the rules for its compilation (form 810.00);

      31) calculation of current payments of land plot user fees and rules for its drafting (form 851.00);

      32) declaration on levies for use of surface water resources and rules for its drafting (form 860.00);

      33) declaration on environmental levy for emissions and rules for its drafting (form 870.00);

      34) simplified return for small busines entities and rules for its drafting (form 910.00);

      35) value calculation and rules for its drafting (form 911.00);

      36) return for single land tax payers and rules for its drafting (form 920.00);

      37) balance sheet report (form 1.3);

      38) operational and financial performance report (form 1.4);

      39) statement of goods produced and goods purchased, work performed or services rendered (form 1.5);

      40) cost of goods manufactured, work performed or services rendered (form 1.6);

      41) earnings breakdown (form 1.7);

      42) rules for drafting tax reports by large taxpayers subject to monitoring, with the exception of insurance, reinsurance organizations, legal entities engaged in banking, certain types of banking operations on the basis of a license, attraction of pension contributions and pension payments, as well as investment management of pension fund assets (forms 1.3 - 1.7);

      43) service balance sheet (form 2.3);

      44) statement of service revenues and expenditures (form 2.4);

      45) breakdown of service earnings (form 2.5);

      46) rules for drafting tax reports by large taxpayers subject to monitoring, with the exception of insurance, reinsurance organizations, legal entities engaged in banking, certain types of banking operations on the basis of a license (forms 2.3 - 2.5);

      47) statement on pension fund assets (form 3.1);

      48) statement on pension fund asset management (form 3.2);

      49) balance sheet report (form 3.3);

      50) statement of income and expenses (form 3.4);

      51) rules for drafting tax reports by large taxpayers subject to monitoring engaged in attraction of pension contributions and pension payments, as well as investment management of pension fund assets (forms 3.1 - 3.4);

      52) statement of insurance (form 4.1);

      53) balance sheet report (form 4.2);

      54) statement of income and expenses (form 4.3);

      55) tax reporting rules for insurance and reinsurance organizations being large taxpayers to be monitored (forms 4.1 - 4.3).

      Footnote. paragraph 1 as amended by Рesolution of the government of the Republic of Kazakhstan dated 28.08.2013 No. 874 (enters into force 01.01.2013)

      2. To recognize Resolution of the Government of the Republic of Kazakhstan dated November 8, 2011 No. 1310 “On approval of tax forms and rules for their filing” as invalid (Collected Acts of the President and the Government of the Republic of Kazakhstan, 2012, No. 2, Article 24).

      3. This Resolution shall be enforced from January 1, 2013 and is subject to official publication.

      The Prime Minister
      of the Republic of Kazakhstan S. Akhmetov

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The rules for drafting of the tax reporting
(tax return) on corporate income tax
(Form 100.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting the tax reporting (return) on corporate income tax (Form 100.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated 10 December 2008 “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) and determine the procedure for drafting the tax reporting (return) on corporate income tax (hereinafter referred to as the return) intended for calculation of the corporate income tax (hereinafter referred to as the CIT). Tax return is prepared by resident legal entities and nonresident legal entities operating in the Republic of Kazakhstan through a permanent establishment other than:

      government agencies;

      non-profit organizations that comply with the provisions of paragraph 1 of Article 134 of the Tax Code, for income specified in paragraph 2 of Article 134 of the Tax Code;
organizations operating in the social sphere that comply with provisions of Article 135 of the Tax Code;

      autonomous educational organizations referred to in subparagraphs 1) and 2) of paragraph 1 of Article 135-1 of the Tax Code and complying with the conditions of paragraph 1 of Article 134 of the Tax Code for income specified in paragraph 2 of Article 134 of the Tax Code;

      autonomous educational organizations referred to in subparagraphs 3), 4) and 5) of paragraph 1 of Article 135-1 of the Tax Code and complying with provisions of Article 135 of the Tax Code;

      subsoil users filling the return in 110.00 or 150.00 forms.

      Footnote. paragraph 1 as amended by the Resolution of the Government of the Republic of Kazakhstan No.874 dated 28.08.2013(enters into force 01.01.2013).

      2. The tax return consists of the return itself (form 100.00) and its schedules (form 100.01 to 100.07) intended to detail information on computation of tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. Schedules to the return are prepared when filling in the tax return lines needing for disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. In accordance with paragraph 3 of Article 61 of the Tax Code, the return is signed by the taxpayers or their representatives and is certified by the seal of the taxpayers or their representatives, having a seal with own name, in the cases established by the legislation of the Republic of Kazakhstan.

      12. When the tax return submitting:

      1) in person and on paper - it is prepared in two copies, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper - the taxpayer receives notification of the postal or other means of communication;

      3) in electronic media - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the system of tax reporting acceptance of the revenue service body.

      13. The Sections "General Information on the Taxpayer" in the schedules to the tax return indicate the relevant data presented in the Section "General Information on the Taxpayer".

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:
TRN is the taxpayer registration number prior to the entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries;

      BIN is the business identification number from the day of entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries.

2. Drafting of the tax return (form 100.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN - the taxpayer registration number;

      2) BIN - the business identification number of the taxpayer;

      3) the tax period for which the tax reporting is submitted (a year) - the reporting tax period for which the return is submitted (in Arabic numerals);

      4) name of the taxpayer.

      Name of the legal entity is specified in accordance with the constituent documents.

      When fulfilling the tax obligation by the trustee, the line shall contain the name of trustee legal entity in accordance with the constituent documents;

      5) the type of tax return:

      The corresponding boxes are marked with regard to the assignment of return to the tax reporting types specified in Article 63 of the Tax Code;

      6) number and date of the notification:

      The lines are filled in case of submission of the return type provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) category of the taxpayer:

      The boxes are marked in the case the taxpayer belongs to one of the categories specified in lines A, B;

      8) the currency code:

      The currency code is specified according to paragraph 37 of these Rules;

      9) the schedules submitted:

      The schedule to the tax return submitted by the taxpayer shall be labeled with number;

      10) residency indicator:

      Box A is labeled by the resident taxpayer of the Republic of Kazakhstan;

      Box B is labeled by the nonresident taxpayer of the Republic of Kazakhstan;

      11) the residence country code and the tax registration number.

      To be completed if the tax return is prepared by the nonresident taxpayer of the Republic of Kazakhstan, at that:

      Line A shall indicate the residence country code of the non-resident in accordance with paragraph 38 of these Rules;

      line B shall indicate the tax registration number in the residence country of non-resident;

      12) existence of the permanent establishment outside the Republic of Kazakhstan.

      The box is labeled by the resident of the Republic of Kazakhstan having the permanent establishment outside the Republic of Kazakhstan.

      Footnote. paragraph 1 as amended by Resolution of the Government of the Republic of Kazakhstan dated 28.08.2013 No. 874 (enters into force 01.01.2013)

      16. In the Section "Total annual income":

      1) line 100.00.001 shall indicate the amount of income from sales determined in accordance with Section 86 of the Tax Code;

      2) line 100.00.002 shall indicate the amount of income from value growth determined in accordance with Section 87 of the Tax Code;

      3) line 100.00.003 shall indicate the amount of income from the reduction of provisions (reserves) determined in accordance with Section 90 of the Tax Code. This line also includes the line 100.00.003 I:

      line 100.00.003 I shall indicate the amount of income from the reduction of provisions (reserves), determined in accordance with paragraph 1 of Article 90 of the Tax Code; line 100.00.004 shall indicate the amount of other income of the taxpayer included in the total annual income in accordance with the Tax Code;

      4) line 100.00.005 shall indicate the total amount of the aggregate annual income. Defined as 100.00.001 + 100.00.002 + 100.00.003 + 100.00.004.

      5) line 100.00.006 shall indicate the amount of the adjustment of total annual income made in accordance with paragraph 1 of Article 99 of the Tax Code;

      6) line 100.00.007 shall indicate the amount of the adjustment of the aggregate annual income made in accordance with paragraph 2 of Article 99 of the Tax Code. The value of this line may be negative;

      7) line 100.00.008 shall indicate the amount of total annual income with regard to adjustments, defined as the difference between lines 100.00.005 and 100.00.006, increased by line 100.00.007 (if the value of this line is positive) or reduced by line 100.00. 007 (if the value of this line is negative) (100.00.005 - 100.00.006) + (-) 100.00.007).

      17 In the "Deductions" section:

      1) line 100.00.009 shall indicate the cost of goods sold (used), the cost of purchased works and services attributable to deductions in accordance with paragraph 1 of Article 100 of the Tax Code. Defined 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;

      line 100.00.009 I shall indicate the book value of the inventories as of the beginning of tax period. The specified line is filled out according to the data from the balance sheet as of beginning of the tax period. The taxpayer submitting its initial tax return may have no inventory as of the beginning of tax period;

      2) line 100.00.009 II is filled out according to the data from the balance sheet as of the end of the tax period. In the liquidation report submitted by the taxpayer during the tax period, the line 100.00.009 II is filled out on the basis of the data of the liquidation balance sheet;

      line 100.00.009 III shall indicate the cost of:

      the inventory received during the tax period, including acquired or obtained gratuitously as a result of reorganization by merger as a contribution to the authorized capital, as well as entered on other grounds;

      works performed and services rendered by the third-party organizations, individual entrepreneurs, private notaries, lawyers or individuals.

      Defined by adding the values of the lines from 100.00.009 III A to 100.00.009 III H (100.00.009 III A + 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):

      The line 100.00.009 III A shall indicate the cost of inventory acquired or obtained gratuitously during the reporting tax period by the taxpayer;

      line 100.00.009 III B shall indicate the cost of financial services;

      line 100.00.009 III C shall indicate the cost of advertising services;

      line 100.00.009 III D shall indicate the cost of consulting services;

      line 100.00.009 III E shall indicate the cost of marketing services;

      line 100.00.009 III F shall indicate the cost of design services;

      line 100.00.009 III G shall indicate the cost of engineering services;

      line 100.00.009 III H shall indicate the value of other works and services acquired during the reporting tax period. This line shall not include the amount of expenses on work acquired, services attributable to deductions in lines 100.00.010 to 100.00.019 of the report;

      line 100.00.009 IV shall indicate the amount of expenses related to the accrued income of employees and other payments to individuals attributable to the deduction in accordance with Article 110 of the Tax Code, except for:

      the amounts of compensation for business trips and representing the excess of the daily allowances established by sub-paragraph 4) of paragraph 3 of Article 155 of the Tax Code;

      incomes of employees included in the initial cost of fixed assets, preference items or assets not subject to depreciation;

      incomes of employees recognized as subsequent expenses in accordance with Article 122 of the Tax Code;

      line 100.00.009 V shall indicate the cost of works and services, the cost of inventories, which were recognized as expenses of future periods in previous tax periods and are deducted in the reporting tax period;

      line 100.00.009 VI shall indicate the cost of works and services, the cost of inventories, which are recognized as subsequent expenses for fixed assets, leased assets or the preference items;
line 100.00.009 VII shall indicate the cost of works and services, the cost of inventories, which are included in the initial cost of fixed assets, preference items or assets not subject to depreciation;
line 100.00.009 VIII shall indicate the cost of works and services, the cost of inventories not attributable to deductions on the basis of subparagraphs 1) - 14) of Article 115 of the Tax Code, except for the cost presented in line 100.00.009 VII, including the amount of expenses natural loss of inventories, the amount of expenses not subject to deduction in accordance with paragraph 15 of Article 100 of the Tax Code. In addition, this line indicates the first cost of inventories, which is deductible in lines from 100.00.010 to 100.00.019 of the report;

      line 100.00.009 IX shall indicate the cost of works and services, the cost of inventories, which were recognized in the reporting tax period as expenses of future periods and are subject to deduction in subsequent tax periods;

      2) line 100.00.010 shall indicate the total amount of expenses on liquidated damages (fines, penalties) attributable to deductions in accordance with paragraph 6 of Article 100 of the Tax Code;

      3) line 100.00.011 shall indicate the amount of value added tax attributable to deductions on grounds established by paragraph 12 of Article 100 of the Tax Code;

      4) line 100.00.012 shall indicate the amount of the deduction on accrued social contributions to the State Social Insurance Fund, attributable to deductions in accordance with paragraph 14-1 of Article 100 of the Tax Code;

      5) line 100.00.013 shall indicate the amount of the deduction from the fee, defined in accordance of Section 103 of the Tax Code;

      6) line 100.00.014 shall indicate the amount of the deduction of the representation expenses defined in accordance with Section 102 of the Tax Code;

      7) line 100.00.015 shall indicate the amount of deduction for doubtful claims, defined in accordance with Section 105 of the Tax Code;

      8) line 100.00.016 shall indicate the amount of deduction for taxes and other obligatory payments to the budget in accordance with Section 114 of the Tax Code;

      9) line 100.00.017 shall indicate the amount of deductions for fixed assets and leased assets, defined in accordance with Articles 116 - 122 of the Tax Code. The sum of lines 100.02.011 and 100.02.012 shall be transferred to this line;

      10) the line 100.00.018 shall indicate the amount of deductions for investment tax preferences:

      defined in accordance with Articles 123-125 of the Tax Code;

      under contracts concluded with the competent government agency on investments till January 1, 2009 in accordance with the Law of the Republic of Kazakhstan “On Investments”, as part of the value of fixed assets commissioned under the investment project;

      11) the line 100.00.019 shall indicate the amount of expenses attributable to deductions in accordance with Section 106 of the Tax Code. This line also includes the line 100.00.019 I:

      the line 100.00.019 I shall indicate the amount of the deduction defined in accordance with paragraph 1 of Article 106 of the Tax Code;

      12) the line 100.00.020 shall indicate the amount of other expenses attributable to deductions in accordance with the Tax Code. This line indicates the following deductions:

      compensation for official travel attributable to deductions in accordance with Article 101 of the Tax Code;

      doubtful liabilities paid attributable to deductions in accordance with Section 104 of the Tax Code;

      deductions to reserve funds attributable to deductions in accordance with Article 106 of the Tax Code;

      expenses of a subsoil user attributable to deductions in accordance with Articles 107, 111, 112 of the Tax Code;

      contributions of participants in guarantee systems attributable to deductions in accordance with Section 109 of the Tax Code;

      the excess of the amount of foreign exchange loss over the amount of foreign exchange gain attributable to deductions in accordance with Article 113 of the Tax Code;

      managerial and administrative expenses of a non-resident indicated in the column 3G of the Form 100.05;

      other taxpayer expenses subject to deduction in accordance with the Tax Code and not indicated in the lines from 100.00.009 to 100.00.019;

      13) line 100.00.021 shall indicate the total amount of deductions. The value of line 100.00.021 I or line 100.00.021 II or line 100.00.021 III is transferred to this line. In case the line 100.00.021 II is filled, the value of line 100.00.021 II is transferred. In case the line 12 is labeled, the value of the line 100.00.021 III is transferred. Otherwise, the line 100.00.021 I is transferred:

      the line 100.00.021 I shall indicate the total amount of deductions, defined as the sum of lines from 100.00.009 to 100.00.020. When filling in the tax return by non-profit organizations upon receipt of income subject to taxation in accordance with the generally established procedure, the line 100.00.009-100.00.020 shall indicate the amount of expenses for the non-profit organization as a whole;

      the line 100.00.021 II shall specify, according to Article 134 of the Tax Code, the deductible amount of expenses of a non-profit organization, which simultaneously presents the corporate income tax return (form 130.00) and the corporate income tax return (form 100.00) and uses a separate accounting method. The line 130.00.029 is transferred to this line;

      the line 100.00.021 III shall indicate the amount of expenses attributable to deductions by the residents, having a permanent establishment (s) outside of the Republic of Kazakhstan. Defined as the difference between line 100.00.021 I and the total value of column I of form 100.05.

      18. In Section "Adjustments of income and deductions" in accordance with the Tax Code:

      the line 100.00.022 shall indicate the amount of adjustments of income and deductions, defined in accordance with Articles 131, 132 of the Tax Code. Defined as the difference between the lines 100.00.022 I and 100.00.022 II (100.00.022 I - 100.00.022 II):

      The line 100.00.022 I shall indicate the amount of adjustment of the income made according to Articles 131, 132 of the Tax Code;

      the line 100.00.022 II shall indicate the amount of adjustment of the deductions made according to Articles 131, 132 of the Tax Code.

      19. In Section “Adjustment of income and deductions in accordance with the Law of the Republic of Kazakhstan dated July 5, 2008 “On Transfer Pricing" (hereinafter - the Law on Transfer Pricing):

      1) the line 100.00.023 shall indicate the amount of income adjustments defined in accordance with the Law On Transfer Pricing;

      2) the line 100.00.024 shall indicate the amount of adjustment for the deductions defined in accordance with the Law On Transfer Pricing.

      20. In Section "Computation of taxable income":

      1) the line 100.00.025 shall indicate the taxable income (loss). Defined as 100.00.008 - 100.00.021 + 100.00.022 + 100.00.023 - 100.00.024;

      2) line 100.00.026 shall indicate the amount of income gained by a resident taxpayer from sources outside the Republic of Kazakhstan. The line 110.02.037 is for reference purposes. This line also includes the line 100.00.026 I:

      the line 100.00.026 I shall indicate the income gained in the country with preferential taxation defined in accordance with Article 224 of the Tax Code. The total value of column G of the form 100.05 is transferred to this line;

      3) line 100.00.027 shall indicate the amount of income subject to exemption from taxation according to international agreements in accordance with paragraph 5 of Article 2 of the Tax Code. The total value of column E of the form 100.04 is transferred to this line;

      4) line 100.00.028 shall indicate the amount of taxable income (loss), taking into account specifics of international taxation. In this case, the amount specified in line 100.00.026 I shall be included in the taxable income, and in unavailability of taxable income it reduces the loss of the resident of the Republic of Kazakhstan. Line 100.00.028 is defined as the sum of lines 100.00.025 and 100.00.026 I minus lines 100.00.027 (100.00.025 + 100.00.026 I - 100.00.027);

      5) line 100.00.029 shall indicate the loss to be transferred in accordance with paragraph 1 of Article 137 of the Tax Code. If the line 100.00.028 has a negative value, line 100.00.029 is defined as the sum of the module of line 100.00.028 and line 100.02.008 I. If the line 100.00.028 has a positive value, the line 100.02.008 I is transferred in the line 100.00.029;

      6) the line 100.00.030 shall indicate the amount of reduction of taxable income in accordance with Section 133 of the Tax Code. Line 100.00.028 includes lines 100.00.030 I and 100.00.030 II:

      line 100.00.030 I shall indicate the expenses for which the taxpayer is entitled to reduce taxable income in accordance with subparagraph 1) of paragraph 1 of Article 133 of the Tax Code;

      line 100.00.030 II shall indicate the expenses for which the taxpayer is entitled to reduce taxable income in accordance with subparagraph 3) of paragraph 1 of Article 133 of the Tax Code;

      7) line 100.00.031 shall indicate the taxable income net of reduction assessed in accordance with Section 133 of the Tax Code. Defined as the difference between lines 100.00.028 and 100.00.030 (100.00.028 - 100.00.030). In case the line 100.00.030 is larger than the line 100.00.028, line 100.00.031 shall indicate zero;

      8) line 100.00.032 shall indicate losses incurred from previous tax periods;

      9) line 100.00.033 shall indicate the taxable income with the losses incurred from previous tax periods. Filled in if the line 100.00.031 indicates a positive value. Defined as the difference between the lines100.00.031 and 100.00.032 (100.00.031 - 100.00.032). In case the line 100.00.032 is larger than the line 100.00.031, line 100.00.033 shall indicate zero.

      21. In Section "Calculation of tax liability":

      1) In line 100.00.034, the CIT rate shall be indicated in accordance with Section 147 of the Tax Code as a percentage. If the taxpayer uses simultaneously the rates of 20 and 10 percent, the line 100.00.034 shall not be filled;

      2) the line 100.00.035 shall indicate the amount of CIT with taxable income. Defined as the product of the lines 100.00.033 and 100.00.034 (100.00.033 x 100.00.034). If the taxpayer uses simultaneously the rates of 20 and 10 percent, the line 100.00.035 shall indicate the amount of CIT defined on the basis of separate tax accounting data;

      3) the line 100.00.036 shall indicate the amount of the calculated corporate income tax for the tax period in accordance with paragraph 1 of Article 139 of the Tax Code. Defined as the difference between the lines100.00.035, 100.00.036 I, 100.00.036 II, 100.00.036 III, 100.00.036 IV, 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 resulting difference is less than zero, the line 100.00.036 shall indicate zero:

      the line 100.00.036 I shall indicate the amount of income taxes paid outside the Republic of Kazakhstan or an identical type of income tax on income gained by a resident taxpayer from sources outside the Republic of Kazakhstan, which is credited when paying corporate income tax in the Republic of Kazakhstan in accordance with Article 223 Tax Code. The total value of the column K of the form 100.05 shall be transferred to this line;

      line 100.00.036 II shall indicate the amount of corporate tax withheld in the tax period at the source of payment of income in the form of a gain, which, in accordance with paragraph 2 of Article 139 of the Tax Code, reduces the amount of corporate tax payable to the budget;

      line 100.00.036 III shall indicate the amount of corporate tax withheld at the source of payment of income in the form of remuneration, and transferred from previous tax periods in accordance with paragraph 3 of Article 139 of the Tax Code;

      line 100.00.036 IV shall indicate the amount of corporate tax withheld in the tax period at the source of payment of income in the form of remuneration, which, in accordance with paragraph 2 of Article 139 of the Tax Code, reduces the amount of corporate tax payable to the budget;

      line 100.00.036 V shall indicate the amount of corporate tax withheld at the source of income payment in accordance with Article 200 of the Tax Code;

      4) line 100.00.037 shall indicate the amount of the calculated corporate income tax for the tax period with the reduction. Defined as 100.00.036 - 100.00.037 I:

      line 100.00.037 I shall indicate the amount of the reduction of corporate tax for the tax period in accordance with the tax legislation of the Republic of Kazakhstan;

      5) line 100.00.038 shall indicate the net income of the non-resident legal entity from the activities in the Republic of Kazakhstan through a permanent establishment in accordance with paragraph 1 of Article 199 of the Tax Code. Defined as the difference between lines 100.00.033 and 100.00.035 (100.00.033 - 100.00.035);

      6) line 100.00.039 shall indicate the amount of corporate tax on net income:

      line 100.00.039 I shall indicate the amount of corporate income tax on net income calculated in accordance with paragraph 1 of Article 199 of the Tax Code, except for the amount of the corporate tax, which is credited in accordance with paragraphs 2 and 3 of Article 139 of the Tax Code and Article 223 of the Tax Code, at a rate of 15 percent (100.00.038 x 15%). In this event, if the conditions stipulated by paragraph 1-1 of Article 198 of the Tax Code are met, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment shall reduce the amount of corporate tax charged on net income by 100 percent.

      The line 100.00.039 II shall indicate the amount of corporate income tax on net income, calculated in accordance with Article 214 of the Tax Code at the rate stipulated by an international treaty. If the taxpayer applies the provisions of the international treaty concerning corporate income tax on net income, the corporate tax rate shall be indicated on net income;

      the line 110.02.053 III is filled in if the line 110.02.053 II is filled. This line shall indicate, in accordance with paragraph 38 of these Rules, the code of the country with which the Republic of Kazakhstan has concluded an international agreement.

      The line 100.00.039 IV is filled in when line 100.00.039 II is filled. This line shall indicate the name of the international treaty.

      The line 100.00.039 V shall indicate the amount of reduction of corporate tax on net income for the tax period in accordance with paragraph 1-1 of Article 198 of the Tax Code. Defined as 100.00.038 x 15 percent;

      7) the line 100.00.040 shall indicate the total amount of the calculated corporate income tax. Defined as 100.00.037 + 100.00.039 I + 100.00.039 II.

      22 The taxpayers applying simultaneously the generally established procedure for taxation and special tax treatment in accordance with Articles 448 - 452 of the Tax Code, as well as the taxpayers applying simultaneously corporate tax rates of 10 and 20 percent, shall prepare the tax return (form 100.00) and its attachments (forms 100.01 - 100.06, except form 100.06) for all types of activities in whole, based on separate tax accounting data, and do not apply the formulas provided for in the tax return (form 100.00) if the application of these formulas lead to the distortion values to be recorded in the tax return.

      The values for line 100.06.001 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.005.

      The values for line 100.06.001 I of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.001.

      The values for line 100.06.002 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.006.

      The values for line 100.06.003 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.007.

      The values for line 100.06.004 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.008.

      The values for line 100.06.005 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.021.

      The values for line 100.06.005 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.009.

      The values for line 100.06.005 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.017.

      The values for line 100.06.006 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.022 I.

      The values for line 100.06.007 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.022 II.

      The values for line 100.06.008 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.023.

      The values for line 100.06.009 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.024.

      The values on line 100.06.010 are not subject to transfer to line 100.00.025, in this respect, in the case of filling in the form 100.06, line 100.00.025 of the form 100.00 is not filled in.

      The values for line 100.06.011 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.026.

      The values for line 100.06.011 I of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.026 I.

      The values for line 100.06.012 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.027.

      The values on line 100.06.013 are not subject to transfer to line 100.00.028, in this respect, in the case of filling in the form 100.06, line 100.00.028 of the form 100.00 is not filled in.

      The values for line 100.06.014 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.029.

      The values for line 100.06.015 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.030.

      The values for line 100.06.016 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.031.

      The values for line 100.06.017 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.032.

      The values for line 100.06.018 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.033.

      The values for line 100.06.020 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.035.

      The values for line 100.06.021 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.036.

      The values for line 100.06.021 I of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.036 I.

      The values for line 100.06.021 II of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.036 II.

      The values for line 100.06.021 III of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.036 III.

      The values for line 100.06.021 IV of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.036 IV.

      The values for line 100.06.021 V of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.036 V.

      The values for line 100.06.022 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.037.

      The values for line 100.06.022 I of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.037 I.

      The values for line 100.06.023 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.038.

      The values for line 100.06.024 I of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.039 I.

      The values for line 100.06.024 II of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.039 II.

      The values for line 100.06.024 V of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.039 V.

      The values for line 100.06.025 of all schedules to the form 100.06 are added together and the total amount is indicated in line 100.00.040.

      In this event, other lines of the form 100.00, which are not duplicated in form 100.06, are to be filled out by the taxpayer for all types of activities in whole.

      A trustee taxpayer entrusted, in accordance with Article 58 of the Tax Code, to fulfilling the tax obligation to assess, pay or withhold tax amounts and other obligatory payments to the budget, as well as to prepare and submit tax forms for the trust or under the fiduciary management agreement or for the beneficiary for other reasons of the fiduciary management, and carrying out separate tax accounting for the taxable items and items related to taxation, prepare the tax return (form 100.00) for its activities in whole and activities carried out by it under fiduciary management agreement, based on separate tax accounting data, and does not apply the formulas provided for in the declaration tax return (form 100.00), if the use of such formulas will lead to a distortion of the values to be reflected in this tax return.

      23. In Section "Taxpayer's liability":

      1) surname, first name, patronymic (if any) of the Head shall be specified in the field "Full name of the Head";

      2) report filing date.

      Date of the tax return submission to the tax authority is specified;

      3) the tax authority code.

      The tax authority is specified at the place of taxpayer registration;

      4) in the "Full name of the official accepting the tax return", the surname, first name and patronymic (if any) of the official of tax authority submitting the tax return are indicated;

      5) the date of acceptance of the tax return.

      Date of the tax return submission in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) the reference number of the document.

      The registration number of the tax return assigned by the tax authority is specified;

      7) the date of postal stamp.

      The postal stamp date made by the postal or other means of communication is indicated.

6. Preparation of the form 100.01 - Expenses of the taxpayers
other than payers of VAT on the sold goods,
completed works, rendered services

      24. this form is to be completed by persons other than payers of value added tax. The form indicates the data on purchased goods (works, services), including those not attributable to deductions. The data from this form shall not be transferred to the tax return and schedules thereto.

      25. In Section "Expenses":

      1) in column A, the serial number of the line is entered;

      2) in column B, the contractor taxpayer registration number is specified;

      3) in column C, business identification number (individual identification number) of the contractor taxpayer is specified;

      4) in column D, enter the code of the country of residence of the nonresident contractor according to paragraph 38 of these Rules;

      5) in column E, the tax registration number of the nonresident contractor in the country of residence is specified. The column is filled out upon the entry of the residence country code in column D;

      6) the expenses type code indicated in column F are:

      1 - financial services;

      2 - advertising services;

      3 – consulting services;

      4 – marketing services;

      5 – design services;

      6 – engineering services;

      7 – other;

      7) in column G, the cost of goods (works, services) procured is specified;

      8) in column H,the type of activities is specified.

      A that “1” indicates that the costs (expenses) are incurred solely for the purpose of carrying out activities taxed in accordance with the generally established procedure; “2” - that the costs (expenses) are incurred solely for the purpose of carrying out activities taxed under the special tax treatment in accordance with Articles 448 - 452 of the Tax Code; “3” - that the costs (expenses) are subject to distribution between the activities, taxed in accordance with the generally established procedure, and the activities taxed under the special tax treatment in accordance with Articles 448 - 452 of the Tax Code; and “4” - that the costs (expenses) are not deductible.

7. Preparation of form 100.02 – Deductions on fixed assets

      26. This form is intended to define deductions on fixed assets in accordance with Articles 116 - 122 of the Tax Code, as well as to determine the loss from retirement of fixed assets of group 1 transferred to subsequent tax periods in accordance with paragraph 1 of Article 137 of the Tax Code.

      27. In the section “Deductions on fixed assets”:

      1) line 100.02.001 shall indicate the total amount of the group's value balances as of the beginning of the tax period. Defined as the sum of lines 100.02.001 I to 100.02.001 IV:

      line 100.02.001 I shall indicate the amount of value balances of subgroups of fixed assets of Group I as of the beginning of tax period, defined in accordance with paragraph 7 of Article 117 of the Tax Code;

      line 100.02.001 II shall indicate the value balance of fixed assets of Group II as of the beginning of tax period, defined in accordance with paragraph 7 of Article 117 of the Tax Code;

      line 100.02.001 III shall indicate the value balance of fixed assets of Group III as of the beginning of tax period, defined in accordance with paragraph 7 of article 117 of the Tax Code;

      line 100.02.001 IV shall indicate the value balance of fixed assets of the IV Group as of the beginning of tax period, defined in accordance with paragraph 7 of Article 117 of the Tax Code;

      2) line 100.02.002 shall indicate the total value of fixed assets received in the tax period. Defined as the sum of lines 100.02.002 I to 100.02.002 IV:

      line 100.02.002 I shall indicate the value of the received fixed assets of Group I, defined in accordance with Article 118 of the Tax Code;

      line 100.02.002 II shall indicate the value of the received fixed assets of Group II, defined in accordance with Article 118 of the Tax Code;

      line 100.02.002 III shall indicate the value of the received fixed assets of Group III, defined in accordance with Article 118 of the Tax Code;

      line 100.02.002 IV shall indicate the total value of the fixed assets of the Group IV, defined in accordance with Article 118 of the Tax Code;

      3) line 100.02.003 shall indicate the total value of the fixed assets disposed. Defined as the sum of lines 100.02.003 I to 100.02.003 IV:

      line 100.02.003 I shall indicate the value of the disposed fixed assets of Group I, defined in accordance with Article 119 of the Tax Code;

      line 100.02.003 II shall indicate the value of the retired fixed assets of Group II, defined in accordance with Article 119 of the Tax Code;

      line 100.02.003 III shall indicate the value of the disposed fixed assets of Group III, defined in accordance with Article 119 of the Tax Code;

      line 100.02.003 IV shall indicate the value of the disposed fixed assets of Group IV, defined in accordance with Article 119 of the Tax Code;

      4) line 100.02.004 shall indicate the total amount of subsequent expenses attributable to the increase in the value balance of the groups (subgroups) in accordance with paragraph 3 of Article 122 of the Tax Code. Defined as the sum of lines 100.02.004 I to 100.02.004 IV:

      line 100.02.004 I shall indicate the subsequent expenses for fixed assets of Group I, attributable to the increase in the value balance of subgroups in accordance with paragraph 3 of Article 122 of the Tax Code;

      line 100.02.004 II shall indicate the subsequent expenses for fixed assets of Group II, attributable to the increase in the value balance of the group in accordance with paragraph 3 of Article 122 of the Tax Code;

      line 100.02.004 III shall indicate the subsequent expenses of fixed assets of Group III, attributable to the increase in the value balance of the group in accordance with paragraph 3 of Article 122 of the Tax Code;

      line 100.02.004 IV shall indicate the subsequent expenses for fixed assets of Group IV, attributable to the increase in the value balance of the group in accordance with paragraph 3 of Article 122 of the Tax Code;

      5) line 100.02.005 shall indicate the total amount of value balances of groups as of the end of tax period, defined as the sum of lines from 100.02.005 I to 100.02.005 IV:

      line 100.02.005 I shall indicate the total amount of value balances of subgroups of fixed assets of Group I as of the end of tax period, defined in accordance with paragraph 8 of Article 117 of the Tax Code;

      line 100.02.005 II shall indicate the value balance of fixed assets of Group II as of the end of tax period, defined in accordance with paragraph 8 of Article 117 of the Tax Code;

      line 100.02.005 III shall indicate the value balance of fixed assets of Group III as of the end of tax period, defined in accordance with paragraph 8 of Article 117 of the Tax Code;

      line 100.02.005 IV shall indicate the value balance of fixed assets of the Group IV as of the end of tax period, defined in accordance with paragraph 8 of Article 117 of the Tax Code;

      6) line 100.02.006 shall indicate the total amount of depreciation charges on fixed assets, calculated according to the results of the tax period in accordance with paragraphs 2, 2-1 of Article 120 of the Tax Code. Defined as the sum of lines 100.02.006 I to 100.02.006 IV:

      in line 100.02.006 I, specify the depreciation deductions on fixed assets of Group I, calculated in accordance with paragraphs 2, 2-1 of Article 120 of the Tax Code;

      in line 100.02.006 II, specify the depreciation deductions on fixed assets of Group II, calculated in accordance with paragraphs 2, 2-1 of Article 120 of the Tax Code;

      in line 100.02.006 III, specify the depreciation deductions on fixed assets of Group III, calculated in accordance with paragraphs 2, 2-1 of Article 120 of the Tax Code;

      in line 100.02.006 IV, specify the depreciation deductions on fixed assets of Group IV, calculated in accordance with paragraphs 2, 2-1 of Article 120 of the Tax Code;

      7) in line 100.02.007, specify the total amount of depreciation deductions calculated at double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code. Defined as the sum of lines 150.05.008 I to 150.05.008 IV:

      line 100.02.007 I shall indicate the amount of depreciation deductions calculated at double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code, for fixed assets of Group I;

      line 100.02.007 II shall indicate the amount of depreciation deductions calculated at double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code for fixed assets of Group II;

      line 100.02.007 III shall indicate the amount of depreciation deductions calculated at double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code, for fixed assets of Group III;

      line 100.02.007 IV shall indicate the amount of depreciation deductions calculated at double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code, for fixed assets of Group IV;

      8) line 100.02.008 shall indicate the total amount of value balances of groups (subgroups) upon retirement of all fixed assets deductible (II, III, IV groups) or recognized loss (I group) in accordance with paragraphs 1 and 2 of Article 121 of the Tax Code with due regard to paragraph 3 of Article 121 of the Tax Code. Defined as the sum of lines 100.02.008 I to 100.02.008 IV:

      line 100.02.008 I shall indicate the amount of the value balances of the subgroups of retired fixed assets of Group I (excluding donated assets), recognized as a loss in accordance with paragraph 1 of Article 121 of the Tax Code, with due regard to paragraph 3 of Article 121 of the Tax Code;

      line 100.02.008 II shall indicate the value balance of Group II upon disposal of all fixed assets (excluding donated assets) of the group attributable to deduction in accordance with paragraph 2 of Article 121 of the Tax Code, with due regard to paragraph 3 of Article 121 of the Tax Code;

      line 100.02.008 III shall indicate the value balance of group III upon disposal of all fixed assets (excluding donated assets) of the group attributable to deduction in accordance with paragraph 2 of Article 121 of the Tax Code, with due regard to paragraph 3 of Article 121 of the Tax Code;

      line 100.02.008 IV shall indicate the value balance of group IV upon disposal of all fixed assets (excluding donated assets) of the group attributable to deduction in accordance with paragraph 2 of article 121 of the Tax Code, with due regard to paragraph 3 of Article 121 of the Tax Code;

      9) line 100.02.009 shall indicate the total amount of value balances of groups (subgroups) as of the end of tax period, which amount to less than 300 times the monthly calculation index established by the law on the republican budget and valid for the last day of the tax period attributable to deductions in accordance with paragraph 4 of Article 121 of the Tax Code. Defined as the sum of lines 100.02.009 I to 100.02.009 IV:

      line 100.02.009 I shall indicate the sum of the value balances of the subgroups as of the end of tax period, which amount to less than 300 times the monthly calculation index established by the law on the republican budget and effective for the last day of the tax period, deductible in accordance with paragraph 4 of Article 121 of the Tax Code for fixed assets of Group I;

      line 100.02.009 II shall indicate the group’s value balance as of the end of tax period, which is less than 300 times the monthly calculation index established by the law on the republican budget and effective for the last day of the tax period, deductible in accordance with paragraph 4 Article 121 of the Tax Code, for fixed assets of Group II;

      line 100.02.009 III shall indicate the group’s value balance as of the end of tax period, which is less than 300 times the monthly calculation index established by the law on the republican budget and effective for the last day of the tax period, deductible in accordance with paragraph 4 Article 121 of the Tax Code, on fixed assets of Group III;

      line 100.02.009 IV shall indicate the group’s value balance as of the end of tax period, which is less than 300 times the monthly calculation index established by the law on the republican budget and effective for the last day of the tax period, deductible in accordance with paragraph 4 Article 121 of the Tax Code, for fixed assets of Group IV;

      10) line 100.02.010 shall indicate the total amount of subsequent expenses attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code, with the exception of expenses on accrued income of employees. Defined as the sum of lines 100.02.010 I to 100.02.010 IV:

      line 100.02.010 I shall indicate the subsequent expenses for fixed assets of Group I, attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code;

      line 100.02.010 II shall indicate the subsequent expenses for fixed assets of Group II, attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code;

      line 100.02.010 III shall indicate the subsequent costs of fixed assets of Group III, attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code;

      line 100.02.010 IV shall indicate the subsequent expenses for fixed assets of Group IV, attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code;

      11) line 100.02.011 shall indicate the total amount of deductions for the tax period for fixed assets. Defined as the sum of lines 100.02.011 I to 100.02.011 IV:

      line 100.02.011 I shall indicate deductions on fixed assets of Group I. Defined as the sum of lines 100.02.006 I, 100.02.007 I, 100.02.009 I, 100.02.010 I (100.02.006 I + 100.02.007 I + 100.02.009 I + 100.02.010 I);

      line 100.02.011 II shall indicate deductions on fixed assets of Group II. Defined as the sum of lines 100.02.006 II, 100.02.007 II, 100.02.008 II, 100.02.009 II, 100.02.010 II (100.02.006 II + 100.02.007 II + 100.02.008 II + 100.02.009 II + 100.02.010 ii);

      line 100.02.011 III shall indicate deductions on fixed assets of Group III. Defined as the sum of lines 100.02.006 III, 100.02.007 III, 100.02.008 III, 100.02.009 III, 100.02.010 III (100.02.006 III + 100.02.007 III + 100.02.008 III + 100.02.009 III + 100.02.010 iii);

      line 100.02.011 IV shall indicate deductions on fixed assets of Group IV. Defined as the sum of lines 100.02.006 IV, 100.02.007 IV, 100.02.008 IV, 100.02.009 IV, 100.02.010 IV (100.02.006 IV + 100.02.007 IV + 100.02.008 IV + 100.02.009 IV + 100.02.010 iv);

      12) line 100.02.012 shall indicate the subsequent costs of leased assets attributable to deduction in accordance with paragraph 4 of Article 122 of the Tax Code.

      Line 100.02.008 I is taken into account when defining line 100.00.029.

      The sum of lines 100.02.011 and 100.02.012 is transferred to line 100.00.017.

8. Preparation of the form 100.03 - Managerial and
general administrative expenses of a non-resident

      28. This form is intended to determine the amount of general and administrative expenses attributable to deductions in accordance with Articles 208-211 of the Tax Code, and is completed by a non-resident operating in the Republic of Kazakhstan through a permanent establishment which applies provisions of an international treaty to avoid double taxation and prevent tax evasion with respect to income or property (capital), concluded by the Republic of Kazakhstan (hereinafter - the international agreement).

      29. In the Section "Additional Information":

      1) the method applied to attribute the costs to deductions. It is required to indicate the method applied to attribute the costs to deductions in accordance with Article 208 of the Tax Code:

      Box A is marked when the proportional distribution method is applied;

      box B is marked when the direct allocation method is applied;

      2) the method for estimation of the calculation index when applying the proportional distribution method. It is required to indicate the method applied for calculation of estimate indicator:

      Box A is marked when the method for calculation of estimate indicator determined in accordance with subparagraph 1) of paragraph 2 of Article 209 of the Tax Code is applied;

      Box B is marked when the method for estimation of the calculation index determined in accordance with subparagraph 2) of paragraph 2 of Article 209 of the Tax Code is applied;

      3) the code of the residence country with which an international agreement is concluded. The code of residence country with which the Republic of Kazakhstan has concluded the applicable international agreement is specified in accordance with paragraph 38 of these Rules;

      4) the tax period. It is required to specify the date of the tax period beginning and end in the country with which an international agreement is concluded;

      5) the adjustment coefficient (s) for the tax period (hereinafter-ACTP). Amount of the adjustment coefficient (s) K (K1 and K2) is marked in case of its (their) application in accordance with Article 210 of the Tax Code.

      30. In Section "Expenses":

      1) Column A specifies the number of the line;

      2) Column B specifies the corresponding indicators;

      3) Column C specifies the amounts of the aggregate annual income gained (subject to be received) by a non-resident taxpayer and a permanent establishment located in the Republic of Kazakhstan. In the case of using ACTP with its account;

      4) column D specifies the amounts of the initial (current) value of fixed assets of a non-resident legal entity and a permanent establishment located in the Republic of Kazakhstan. In the case of using ACTP with its account;

      5) column E specifies the amount of labor costs of a non-resident taxpayer and a permanent establishment located in the Republic of Kazakhstan. In the case of using ACTP with its account;

      6) column F specifies the size of the calculation index estimated by the method applied. The calculation index is the ratio of comparable indicators from activities in the Republic of Kazakhstan through a permanent establishment to comparable indicators of a non-resident, defined in line 4C or as the ratio of the sum of lines 4С, 4D, 4Е to 3 according to the formula ((4С + 4D + 4Е)/ 3), depending on the method applied for estimating the calculation index when using the proportional distribution method. When estimating the calculation index, thousandths are indicated;

      7) column G specifies the amount of general and administrative expenses of a non-resident, including from activities in the Republic of Kazakhstan through a permanent establishment;

      8) column H specifies the total amount of the taxpayer’s costs, with due regard to the costs presented in column G.

      The value of the 3G column is included in line 100.00.020.

6. Preparation of a form 100.04 - income subject to exemption from
taxation in accordance with international agreements

      31. This form is intended to determine income subject to exemption from taxation according to international agreements concluded by the Republic of Kazakhstan. In accordance with paragraph 5 of Article 2 of the Tax Code, if an international agreement ratified by the Republic of Kazakhstan establishes other rules than those contained in the Tax Code, the rules of the international agreement ratified by the Republic of Kazakhstan shall be applied.

      32. In the "Indicators" section:

      1) Column A specifies the ordinal number of the line;

      2) Column B specifies the code of the type of the international agreement according to the paragraph 58 of these Rules, in accordance with which the taxation procedure for income is different from the procedure established by the Tax Code;

      3) Column C specifies the name of the international agreement;

      4) column D specifies the code of the country with which the international agreement was concluded, in accordance with paragraph 57 of these Rules;

      5) column E specifies the income subject to exemption from taxation in accordance with the provisions of an international agreement.

      The total value of the column K is transferred to the line 100.00.026.

7. Preparation of a form 100.05 - Income from foreign sources,
the amount of profit or part of the profit of companies registered
or located in the countries with preferential taxation. Amount
of paid foreign tax and credit

      33. This form is intended to determine income from foreign sources, the amount of profit or part of the profit of companies registered or located in the countries with preferential taxation, as well as the amount of foreign tax paid and credit in accordance with the characteristics of international taxation, as defined in section 7 of the Tax Code.

      34. In the "Indicators" section:

      1) Column A specifies the ordinal number of the line;

      2) column В specifies the code of the country according to paragraph 38 of these Rules. This column specifies the residence country code of a non-resident paying income (in case of receiving income from the activities not related to a permanent establishment), or the code of the income source country, in case of income gaining from the activities through a permanent establishment), in other cases - the residence country code of a non-resident registered in a state with preferential taxation;

      3) Column C specifies the number of tax registration of permanent establishment in the foreign state (in case of income gaining from the activities through the permanent establishment), or a non-resident paying income (in case of income gaining from the activities not related to the permanent establishment), in other cases - the number of tax registration of a non-resident registered in the state with preferential taxation;

      4) column D specifies the income type code in accordance with sub-paragraph 2) of paragraph 36 of these Rules, gained by a resident taxpayer from foreign sources not related to permanent establishment;

      5) column E specifies the code of the currency for income gaining according to paragraph 37 of these Rules;

      6) column F specifies the resident taxpayer's participation share in the authorized capital of a non-resident registered in the state with preferential taxation, in other cases - in the authorized capital of the non-resident paying the income, in percent;

      7) column G specifies the amount of profit of a non-resident registered in the state with preferential taxation, relating to the resident taxpayer, converted into national currency at the market exchange rate on the day of the conversion;

      8) column H specifies the amount of accrued income of the resident taxpayer from sources in the foreign state not connected with the permanent establishment, converted into national currency at the market exchange rate as of the day of the conversion;

      9) column I specifies the amount of general and administrative expenses of the resident taxpayer attributable to permanent establishments outside the Republic of Kazakhstan;

      10) column J specifies the amount of taxable income from the activities through the permanent establishment in a foreign country, calculated according to the legislation of the Republic of Kazakhstan;

      11) column K specifies the amount of income tax of the income from sources in the foreign countries, subject to credit when paying corporate income tax in the Republic of Kazakhstan in accordance with the provisions of Article 223 of the Tax Code.

      Columns A to G are filled out in accordance with Article 224 of the Tax Code. Columns A to E, H to J are filled out in accordance with Articles 221, 222 of the Tax Code. Columns A to E, H, J, K are filled in accordance with Article 223 of the Tax Code.

      The total value of the column G is transferred to the line 100.00.026 I.

      The total value of the column G is transferred to the line 100.00.036 I.

8. Drafting of form 100.06 - On taxable items and
(or) items related to taxation on computation of
corporate income tax by type of activities
for which separate accounting is provided

      35. This form is intended to reflect the information about the taxable items and (or) items related to taxation, on the calculation of corporate income tax by the type of activities for which separate accounting is provided for in accordance with Article 58 and (or) paragraph 4 of Article 448 Tax Code.

      This form is filled out separately for each type of activities. For example, a taxpayer simultaneously performing activities under a special tax regime in accordance with Articles 448 - 452 of the Tax Code, and the activities taxed in accordance with the generally established procedure, makes two copies of form 100.06.

      In this case, the taxpayer may fill in at least two copies of the form 100.06 and a maximum of four copies of the form 100.06.

      In line 4, a box is marked corresponding to the type of activities for which separate accounting is provided:

      attribute 1 - the types of activities covered by the special tax regime in accordance with Articles 448 - 452 of the Tax Code with the calculation of corporate income tax at the rate stipulated by paragraph 1 of Article 147 of the Tax Code;

      attribute 2 - the types of activities covered by the special tax regime in accordance with Articles 448 - 452 of the Tax Code with the calculation of corporate income tax at the rate stipulated by paragraph 2 of Article 147 of the Tax Code;

      attribute 3 - the types of activities which income is subject to corporate income tax according to the generally established procedure at the rate provided for by paragraph 1 of Article 147 of the Tax Code;

      attribute 4 - the types of activities which income is subject to corporate income tax according to the generally established procedure at the rate provided for by paragraph 2 of article 147 of the Tax Code.

      36 In the "Indicators" section:

      1) line 100.06.001 specifies the total annual income;

      line 100.06.001 I shall indicate the income from sales determined in accordance with Article 86 of the Tax Code;

      2) line 100.06.002 specifies the amount of the adjustment of the total annual income, made in accordance with paragraph 1 of Article 99 of the Tax Code;

      3) line 100.06.003 specifies the amount of total annual income adjustment made in accordance with paragraph 2 of Article 99 of the Tax Code;

      4) line 100.06.004 specifies the total annual income with the adjustments, defined as the difference between lines 100.06.001 and 100.06.002, increased by line 100.06.003 (if the value of this line is positive) or decreased by line 100.06.003 (if the value of this line is negative) (100.06.001 - 100.06.002) + (-) 100.06.003);

      5) line 100.06.005 specifies the total amount of expenses subject to deduction;

      line 100.06.005 I specifies the cost of goods sold (used), works and services acquired and donated, attributable to deductions in accordance with paragraph 1 of Article 100 of the Tax Code;

      line 100.06.005 II specifies the amount of deductions for fixed assets and leased assets, determined in accordance with Articles 116 - 122 of the Tax Code;

      6) line 100.06.006 specifies the amount of adjustments of income made in accordance with Articles 131, 132 of the Tax Code;

      7) line 100.06.007 specifies the amount of adjustments of deductions made in accordance with Articles 131, 132 of the Tax Code;

      8) line 100.06.008 l specifies the amount of income adjustments made in accordance with the Law on Transfer Pricing;

      9) line 100.06.009 specifies the amount of adjustments of deductions made in accordance with the Law on Transfer Pricing;

      10) 100.06.010 specifies the taxable income (loss). Defined as 100.06.004 - 100.06.005 + 100.06.006 - 100.06.007 + 100.06.008 - 100.06.009;

      11) line 100.06.011 shall indicate the amount of income gained by a resident taxpayer from sources outside the Republic of Kazakhstan. The line 100.06.011 is for reference purposes. This line also includes the line 100.06.011 I:

      line 100.06.011 I shall indicate the income gained in a country with preferential taxation determined in accordance with Section 224 of the Tax Code;

      12) line 100.06.012 shall indicate the amount of income subject to exemption from taxation according to international agreements in accordance with paragraph 5 of Article 2 of the Tax Code;

      13) line 100.06.013 shall indicate the amount of taxable income (loss) with due regard to the specifics of international taxation. In this case, the amount specified in line 100.06.011 I shall be included in the taxable income, and if there is no income taxable it reduces the loss of the resident of the Republic of Kazakhstan. Line 100.06.013 is defined as the sum of lines 100.06.010 and 100.06.011 I minus lines 100.06.012 (100.06.010 + 100.06.011 I - 100.06.012);

      14) line 100.06.014 shall indicate the loss to be transferred according to paragraph 1 of Article 137 of the Tax Code. This line is filled in with line 100.02.008 I;

      15) line 100.06.015 shall indicate the amount of the reduction in taxable income in accordance with Section 133 of the Tax Code;

      16) line 100.06.016 shall indicate the taxable income, with due regard to the reduction, calculated in accordance with Section 133 of the Tax Code. Defined as the difference between lines 100.06.013 and 100.06.015 (100.06.013 - 100.06.015). In case line 100.06.015 is greater than line 100.06.013, zero is indicated in line 100.06.016;

      17) line 100.06.017shall indicate the losses carried forward from the previous tax periods;

      18) line 100.06.018 shall indicate the taxable income, with due regard to the transferred losses. Filled in when the line 110.02.042 indicates a positive value. This line is defined as the difference between lines 100.06.016 and 100.06.017 (100.06.016 - 100.06.017). If line 100.06.017 is greater than line 100.06.016, zero is indicated in line 100.06.018;

      19) line 100.06.019 shall indicate the corporate tax rate in accordance with Section 147 of the Tax Code as a percentage;

      20) line 100.06.020 shall indicate the amount of corporate income tax on taxable income, which is defined as the product of lines 100.06.018 and 100.06.019 (100.06.018 x 100.06.019);

      21) line 100.06.021 shall indicate the amount of assessed corporate income tax for the tax period in accordance with paragraph 1 of Article 139 of the Tax Code. Defined as the difference between lines 100.06.020, 100.06.021 I, 100.06.021 II, 100.06.021 III, 100.06.021 IV, 100.06.021 V (100.06.020 - 100.06.021 I - 100.06.021 II - 100.06.021 III - 100.06.021 IV - 100.06.021 V). If the difference obtained is less than zero, then zero is indicated in line 100.06.021;

      line 100.06.021 I shall indicate the amount of taxes paid on income outside the Republic of Kazakhstan or an identical type of income tax on income gained by a resident taxpayer from the sources outside the Republic of Kazakhstan, which is credited when paying corporate income tax in the Republic of Kazakhstan in accordance with Article 223 Tax Code;

      line 100.06.021 II shall indicate the amount of corporate income tax withheld in the tax period at the source of payment of income as a gain, which, in accordance with paragraph 2 of Article 139 of the Tax Code, reduces the amount of corporate income tax payable to the budget;

      line 100.06.021 III shall indicate the amount of corporate income tax withheld at the source of payment of income in the form of remuneration, and transferred from previous tax periods in accordance with paragraph 3 of Article 139 of the Tax Code;

      line 100.06.021 IV shall indicate the amount of corporate income tax withheld in the tax period at the source of payment of income in the form of remuneration, which, in accordance with paragraph 2 of Article 139 of the Tax Code, reduces the amount of corporate income tax payable to the budget;

      line 100.06.021 V shall indicate the amount of corporate income tax withheld at the source of income payment in accordance with Article 200 of the Tax Code;

      22) line 100.06.022 shall indicate the amount of the corporate income tax calculated for the tax period, with due regard to the decrease in the tax liability. Defined as 100.06.021 - 100.06.022 I):

      line 100.06.022 I shall indicate the amount of the reduction of corporate tax for the tax period in accordance with the tax legislation of the Republic of Kazakhstan;

      23) line 100.06.023 shall indicate the net income of the non-resident legal entity from the activities in the Republic of Kazakhstan through a permanent establishment in accordance with paragraph 1 of Article 199 of the Tax Code. This line is defined as the difference between lines 100.06.018 and 100.06.020 (100.06.018 - 100.06.020);

      24) line 100.06.024 shall indicate the amount of corporate income tax on net income:

      line 100.06.024 I shall indicate the amount of corporate income tax on net income calculated in accordance with paragraph 1 of Article 199 of the Tax Code, except for the amount of the corporate tax, which is credited in accordance with paragraphs 2 and 3 of Article 139 of the Tax Code and Article 223 of the Tax Code, at a rate of 15 percent (100.06.023 x 15%). In this case, if the conditions stipulated by paragraph 1-1 of Article 198 of the Tax Code are met, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment reduces the amount of the corporate income tax on net income by 100 percent;

      line 100.06.024 II shall indicate the amount of the corporate income tax on net income, calculated in accordance with Section 214 of the Tax Code at the rate stipulated by an international agreement. If the provisions of the international agreement concerning corporate income tax on net income are applied by the taxpayer, the corporate income tax rate on net income is specified;

      line 100.06.024 III is filled in when line 100.06.024 II is filled. This line shall specify the country code in accordance with paragraph 38 of these Rules, with which the Republic of Kazakhstan signed an international agreement;

      line 100.06.024 IV is filled in when the line 100.06.024 II is filled. This line shall indicate the name of the international agreement;

      line 100.06.024 V shall indicate the amount of reduction of corporate income tax on net income for the tax period in accordance with paragraph 1-1 of Article 198 of the Tax Code. This line is defined as the product of the sum from line 100.06.023 and 15 percent (100.06.023 x 15%);

      25) line 100.06.025 shall indicate the total amount of assessed corporate income tax. This line is defined as 100.06.022 + 100.06.024 I + 100.06.024 II.

12. Preparation of the form 100.07 - Details of the components of the annual
financial statements

      37. This form is drafted by the taxpayer on the basis of accounting data prepared for the reporting tax period in accordance with international standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting.

10. The codes of types of income, currencies, countries, international agreements

      38. When filling out the tax return, use the following coding for the types of income:

      1) income at the sources in the Republic of Kazakhstan:

      1010 - income from the sale of goods on the territory of the Republic of Kazakhstan;

      1011 - income from the sale of goods located in the Republic of Kazakhstan from its territory outside its territory as part of the foreign trade activity;

      1020 - income from works and services in the Republic of Kazakhstan;

      1021 - income from the provision of management, financial (except for insurance and (or) reinsurance), consulting, auditing, legal services (except for representation services and protection of rights and legal interests in courts, arbitration or arbitration, as well as notarial services ) outside the Republic of Kazakhstan;

      1030 - income of a person registered in a state with preferential taxation determined by the Government of the Republic of Kazakhstan in accordance with Article 224 of the Tax Code, from work and services, regardless of the place of their actual performance or provision, as well as other incomes established by this Article;

      1040 - income from the increase in value from the sale of property located in the Republic of Kazakhstan, the rights to which or transactions in which are subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1041 - income from value increment from the sale of property in the territory of the Republic of Kazakhstan that is subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1042 - capital gains from the sale of securities issued by a resident, as well as the partnership shares in the authorized capital of a resident legal entity, a consortium located in the Republic of Kazakhstan;

      1043 - capital gains from the sale of stocks issued by a non-resident, as well as the partnership shares in the authorized capital of a non-resident legal entity, consortium, when 50 or more percent of the value of such stocks, particiaption shares or assets of a non-resident legal entity constitute property located in the Republic Kazakhstan;

      1050 - income from the assignment of debt claims to a resident - for the taxpayer who has assigned the right of claim;

      1051 - income from the assignment of debt claims to a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who has assigned the right of claim;

      1060 - income from the assignment of rights of claim from a resident - for the taxpayer who acquires the right of claim;

      1061 - income from the assignment of debt claims from a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who acquires the right of claim;

      1070 - a penalty (fine) and other types of sanctions, except for the fines that were previously unreasonably withheld from the budget returned;

      1080 - income in the form of dividends received from a resident legal entity;

      1081 - income in the form of dividends received from mutual investment funds created in accordance with the legislative acts of the Republic of Kazakhstan;

      1090 - income gained under the act on the establishment of trust management of property from a resident trustee, who is not entrusted with the fulfillment of a tax obligation in the Republic of Kazakhstan for a non-resident who is the founder of trust management under a contract of trust management of property or a beneficiary in other cases of trust management;

      1100 - income in the form of interest, with the exception of interest on debt securities;

      1101 - income in the form of interest on debt securities received from the issuer;

      1120 - income in the form of royalties;

      1130 - income from the lease of property located in the Republic of Kazakhstan;

      1140 - income derived from immovable property located in the Republic of Kazakhstan;

      1150 - income in the form of insurance premiums paid under insurance contracts arising in the Republic of Kazakhstan;

      1151 - income in the form of insurance premiums paid under reinsurance contracts of risks arising in the Republic of Kazakhstan;

      1160 - income from the provision of transport services in international transport;

      1161 - income from the provision of transport services within the Republic of Kazakhstan;

      1162 - income in the form of payment for the demurrage of a vessel under the cargo handling operations in excess of lay days provided for in the agreement (contract) of sea carriage;

      1170 - income derived from the operation of pipelines, power lines, fiber-optic communication lines located in the Republic of Kazakhstan;

      1180 - incomes of a non-resident individual from activities in the Republic of Kazakhstan under an employment agreement (contract) concluded with an employer resident;

      1181 - income of a non-resident individual from the activities in the Republic of Kazakhstan under an employment agreement (contract) concluded with an employer who is a non-resident;

      1190 - the fees of the head and (or) other payments to members of the governing body (board of directors or other body) received by these persons in connection with the fulfillment of managerial duties assigned to them in respect of the resident, regardless of the place of actual performance of such duties;

      1200 - non-resident individual premiums paid to him in connection with a resident who is an employer residing in the Republic of Kazakhstan;

      1201 - extra charges of a non-resident individual paid to him in connection with a non-resident employer in the Republic of Kazakhstan;

      1210 - income of non-resident individuals from activities in the Republic of Kazakhstan in the form of material benefits received from the employer;

      1211 - income of non-resident individuals in the form of material benefits received from a person who is not an employer;

      1220 - pension payments made by resident pension funds;

      1230 - income paid to the culture and art worker: an artist of a theater, cinema, radio, television, musician, artist, athlete - from activities in the Republic of Kazakhstan, regardless of how and to whom payments are made;

      1240 - winnings paid by the resident;

      1241 - winnings paid by a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the payment of the winnings is related to the activities of this establishment;

      1250 - income received from the provision of independent personal (professional) services in the Republic of Kazakhstan;

      1260 - income in the form of donated or inherited property, including works, services, except for donated property by a non-resident physical person from a resident individual;

      1270 - income from derivative financial instruments;

      1280 - income from the write-off of liabilities;

      1290 - income from doubtful liabilities;

      1300 - revenues from reducing the size of the created provisions (reserves) of banks and organizations carrying out certain types of banking operations on the basis of a license;

      1310 - income from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts;

      1320 - income from the assignment of claims;

      1330 - income received for agreeing to limit or terminate business activities;

      1340 - income from disposal of fixed assets;

      1350 - income from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users;

      1360 - revenues from the excess of the amount of contributions to the field development mitigation fund over the actual costs for mitigation of field development;

      1370 - income from implementation of joint activities;

      1380 - fines, penalties and other sanctions awarded or recognized by the debtor, except for unreasonably withheld fines returned from the budget, if these amounts were not previously deducted;

      1390 - compensation received for previously made deductions;

      1400 - income in the form of donated property;

      1410 - dividends;

      1420 - return on a deposit, debt security, promissory note, Islamic rental certificate;

      1430 - excess of the amount of unrealized exchange gain over the amount of unrealized exchange loss. The amount of exchange difference is determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      1440 - winnings;

      1450 - income gained from the operation of social facilities;

      1460 - income from the sale of the enterprise as a property complex;

      1470 - net income from the trust management of property received (to be received) by the founder of trust management under a trust management agreement or by a beneficiary in other cases of trust management;

      1480 - income from an investment deposit placed in an Islamic bank;

      1490 - other income not specified in codes 1010 - 1480.

      39. The currency code.

      The currency code is indicated in accordance with Schedule 23 “Currency Classifier”, approved by the Resolution of the Commission of the Customs Union No. 378 dated September 20, 2010 “On classifiers used to fill in the customs bills” (hereinafter referred to as "the Resolution").

      40 When filling in the code of the country, the code of the country shall be used according to schedule 22 “Classifier of world countries” to the Resolution.

      41. When filling in the tax return, the following coding of the types of international treaties (agreements) shall be used:

      01 - Treaty on avoidance of double taxation and prevention of tax vasion with respect to taxes on income or property (capital);

      02 - Memorandum of the Islamic Development Bank;

      03 - Agreement on operating conditions of the Regional Environmental Center for Central Asia;

      04 - Memorandum of the Asian Development Bank;

      05 - Agreement on subsidy for the construction project of a new government building;

      06 - Agreement on financial cooperation;

      07 - Memorandum of Understanding;

      08 - Agreement on the destruction of launch tubes of interncontinental ballistic missiles, mitigation of emergencies and prevention of spread of nuclear weapons;

      09 - Agreement of the International Bank for Reconstruction and Development;

      10 - Agreement of the International Monetary Fund;

      11 - Agreement of the International Finance Corporation;

      12 - Convention for the Settlement of Investment Disputes;

      13 - Agreement Establishing the European Bank for Reconstruction and Development;

      14 - Vienna Convention on Diplomatic Relations;

      15 - Treaty on establishment of the University of Central Asia;

      16 - Convention Establishing the Multilateral Investment Guarantee Agency;

      17 - Agreement on the Egyptian University of Islamic Culture "Nur-Mubarak";

      18 - Air Services Agreement;

      19 - Agreement on the provision by the International Bank of Reconstruction and Development of a grant to the Republic of Kazakhstan for the project “Support for agricultural service agencies”;

      20 - Agreement in the form of an exchange of notes on attracting a grant from the Government of Japan for the implementation of the project “Water supply for rural settlements in the Republic of Kazakhstan”;

      21 - Convention on Privileges and Immunities of the Eurasian Economic Community;

      22 - Other international treaties (agreements, conventions).

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules
for drafting of tax reports (calculation) of the amount of advance
payments for corporate income tax payable
for the period before the tax return filing, and tax reporting
(calculation) of the amount of advance payments for corporate
income tax payable for the period after
the tax return filing (forms 101.01 - 101.02)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (calculation) of the amount of advance payments on corporate income tax payable for the period before the tax return filing, and tax reporting (calculation) of the amount of advance payments on corporate income tax payable for the period after tax return filing (form 101.01 - 101.02) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On taxes and other obligatory payments to the budget” (Tax Code) and determine the procedure for preparation by taxpayers of corporate income tax (hereinafter - CIT), which according to Article 141 of the Tax Code, under the obligation of calculation and payment of advance payments of CIT, the following tax reporting forms:

      computation of advance payment amount on corporate income tax due for the period before the tax return filing (Form 101.01) (calculation before the delivery of the statement);

      computation of advance payment amount on corporate income tax due for the period after the tax return filing (Form 101.02) (the computation after the tax return filing).

      2. When completing the computations before and after the tax return filing, erasures, corrections and blots are not allowed.

      3 If there are no indicators, the corresponding boxes are not filled in.

      4. These Rules apply the following arithmetical signs: “+” - plus; "-" - minus; "X" - multiplication; “/” - division; “=” equal.

      5. Negative values of the amounts are designated by the sign "–" in the first left box of the corresponding line of calculation.

      6. When preparing the calculations before and after the tax return filing:

      1) paper based – the calculations shall be filled with a ball pen or a fountain pen, black ink or blue ink, capital print symbols or printed;

      2) electronically - shall be filled according to Article 68 of the Tax Code.

      7. The calculations before and after the submission of the tax return shall be signed by the taxpayers or their representative and certified by the stamp of the taxpayers or their representative having, in cases established by the legislation of the Republic of Kazakhstan, a stamp with own name according to paragraph 3 of Article 61 of the Tax Code.

      8. When submitting the calculations before and after the tax return filing:

      1)in person and on paper – the calculations shall be prepared in two copies, one copy is returned to the taxpayer (tax agent) with the stamp of the tax authority;

      2) by registered mail with notice on paper – the taxpayer receives notification of the postal or other communication organization;

      3) electronically - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of the system of tax reporting acceptance of revenue service body.

      9. According to the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), when submitting the calculations the following data are subject to mandatory filling in:

      TRN is the taxpayer registration number prior to the entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries;

      BIN is the business identification number from the day of entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries.

Preparation of calculation before the tax return filing (form 101.01)

      10. In Section “General information about taxpayer” the taxpayer specifies the following data:

      1) TRN - the taxpayer registration number of the taxpayer;

      2) BIN - business identification number;

      3) the tax period for which the tax return is submitted - the reporting tax period for which the tax return is submitted (in Arabic numerals);

      4) name of the taxpayer.

      Name of the legal entity is specified in accordance with the constituent documents.

      When a tax obligation fulfilling by the trustee in accordance with the contract of trust management of property a trustee legal entity specifies in the line own name in accordance with the constituent documents;

      5) the type of calculation.

      The corresponding boxes are marked with regard to the attribution of the calculation before filing the tax return to the types of tax reporting specified in Article 63 of the Tax Code;

      6) the category of the taxpayer.

      Boxes are marked if the taxpayer falls under one or several categories specified in lines A, B or C.

      8) the currency code.

      The currency code is specified in accordance with schedule 23 “Currency Classifier”, approved by Resolution of the Commission of the Customs Union No. 378 dated September 20, 2010 “On Classifiers Used to Fill in Customs Declarations” (hereinafter referred to as "the Resolution";

      8) the type residency:

      Box A is marked by a resident taxpayer of the Republic of Kazakhstan;

      box B is marked by a non-resident taxpayer of the Republic of Kazakhstan;

      9) the residence country code and the tax registration number.

      To be completed if the calculation is made by a non-resident taxpayer of the Republic of Kazakhstan before the tax return filing, at that:

      line A shall indicate residence country code of a non-resident, in accordance with schedule 22 the "Classifier of World Countries" to the Resolution;

      line B shall indicate the tax registration number of a non-resident in the residence country of non-resident;

      11. If the trust management agreement entrusts the trustee to fulfill the tax obligation for the activities carried out under such agreement, the trustee legal entity shall make a consolidated calculation before filing of the tax return on its activities and on the activities carried out under the trust agreement.

      When a taxpayer applies a special tax regime in accordance with Articles 448 - 452 of the Tax Code, the computation due for the period before the tax return filing is made for the whole activities carried out under the special tax regime and activities taxed in accordance with the generally established procedure.

      The subsoil user makes a single calculation before filing of the tax return on contractual and non-contractual activities.

      12. The section “Computation of advance payment amount on CIT in accordance with paragraph 4 of Article 141 of the Tax Code” is completed by the taxpayer, having calculated and paid advance payments on CIT in the previous tax period.

      In this section:

      1) line 101.01.001 shall indicate the total amount of CIT advance payments calculated by the taxpayer in the computation of advance payment amount for the previous tax period;

      2) line 101.01.002 shall indicate the computation of advance payment amount on the corporate income tax due for the period before the tax return filing, defined as one fourth of the total amount of advance payments calculated in the computations of advance payment amounts for the previous tax period;

      3) line 101.01.003 shall indicate the amount of the monthly advance payment for January, February, and March of the reporting tax period. Defined as one third of line 101.01.002 (101.01.002 / 3).

      13. The section “Calculation of the amount of advance payments on CIT in accordance with clause 4-1 of Article 141 of the Tax Code” shall be completed by the taxpayer who did not calculate and did not pay advance payments on CIT in the previous tax period.

      In this section:

      1) line 101.01.004 shall indicate the amount of CIT, which is expected to be calculated for the reporting tax period in accordance with paragraph 1 of Article 139 of the Tax Code;

      2) line 101.01.005 shall indicate the amount of CIT, which is expected to be calculated for the reporting tax period in accordance with Section 199 of the Tax Code;

      3) line 101.01.006 shall indicate the amount of advance payments on CIT, due for the period before the tax return filing. Defined as one fourth of the sum of lines 101.01.004 and 101.01.005 ((101.01.004 + 101.01.005) / 4);

      4) line 101.01.007 is filled in by the taxpayer carrying out activities which taxation is carried out in accordance with Articles 448 - 452 of the Tax Code and who marked the box “A” of line 7.

      This line indicates the amount of reduction of advance payments on CIT, which is determined in the following order:

      if the taxpayer operates exclusively under a special tax regime in accordance with Articles 448 - 452 of the Tax Code - in the amount of 70 percent of the amount of CIT, which is expected to be calculated on the basis of the tax period in accordance with paragraph 1 of Article 139 of the Tax Code ((101.01.004 / 4) x 70%);

      if the taxpayer simultaneously engaged in businesses that are taxed in accordance with Articles 448 - 452 of the Tax Code, as well as the businesses that are taxed in accordance with the general procedure - in the amount of 70 percent of the amount of CIT, which is supposed to be calculated for the tax period in accordance with paragraph 1 of Article 139 of the Tax Code on taxable income gained by type of activity, the taxation of which is carried out in accordance with Articles 448 - 452 of the Tax Code;

      5) line 101.01.008 shall indicate the total amount of CIT advance payments due for the period before the tax return filing.

      If box A of line 7 is labeled, this line is defined with due account for line 101.01.007 (101.01.006 - 101.01.007). If box A of line 7 is not labeled, the value of line 101.01.006 is transferred to this line;

      6) line 101.01.009 shall indicate the monthly amount of the advance payment for January, February and March of the tax period. Defined as one third of line 101.00.008 (101.01.008 / 3).

      14. In Section "Taxpayer's liability":

      1)surname, first name, patronymic (if any) of the Chief shall be specified in the field "Surname, first name, patronymic (if any) of the Chief" in accordance with the constituent documents;

      2) the date of calculation filing The date of filing of the computation is specified before the tax return filing to the tax authority.

      3) the tax authority code.

      The code of the tax authority is specified at the location of the taxpayer;

      4) the field "Full name of the official who accepted the computation" shall specify the surname, first name & patronymic (if any) of the tax authority employee who accepted the computation before the tax return filing;

      5) the date of acceptance of the computation.

      The date of filing the computation is specified in accordance with paragraph 2 of Article 584 of the Tax Code before the tax return filing;

      6) the reference number of the document.

      The registration number assigned by the tax authority is specified for the computation before the tax return filing;

      7) the date of the postal stamp.

      The postal stamp date made by the postal or other means of communication is indicated.

2. Drafting of the computation after tax return filing (form 101.02)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN - the taxpayer registration number;

      2) BIN - the business identification number;

      3) the tax period for which the tax return is submitted - the reporting tax period for which the computation is submitted after the tax return filing (in Arabic numerals);

      4) the name of the taxpayer.

      The legal entity name is specified in accordance with the constituent documents;

      5) the type of computation.

      The corresponding boxes are marked with regard to the assignment of the computation to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) the number and date of notification.

      The lines are filled in in the case of the provision of additional computation after the filing of the tax return upon notification provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) the taxpayer category.

      Boxes are marked in case if the taxpayer refers to one or several categories specified in lines A, B, C.

      8) currency code.

      The currency code is specified in accordance with the Schedule 23 "The Currency Classifier" to the Resolution;

      9) residency indicator:

      Box A is marked by the resident taxpayer of the Republic of Kazakhstan;

      box B is marked by a non-resident taxpayer of the Republic of Kazakhstan;

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

      To be filled in if the computation after the tax return filing is made by a non-resident taxpayer of the Republic of Kazakhstan, and:

      line A shall indicate the code of the country of residence of a non-resident in accordance with schedule 22 “Classifier of world countries” to the Resolution;

      line B shall indicate the number of tax registration of a non-resident in the country of residence of the non-resident.

      16. If the trust contract entrusts the trustee with the fulfillment of the tax obligation for the activities carried out under this contract, the trustee legal entity makes a unified computation after the filing of tax return for its activities and for the activities carried out under the trust contract.

      When a taxpayer applies a special tax regime in accordance with Articles 448 - 452 of the Tax Code, such taxpayer makes a unified computation after the filing of tax return for activities carried out under a special tax regime and activities that are taxed in accordance with the general procedure.

      The subsoil user makes a unified computation after the filing of tax return for contractual and non-contractual activities.

      17 In the section “Calculated amount of CIT for the previous tax period”:

      1) line 101.02.001 shall indicate the amount of CIT calculated for the previous tax period, defined as the sum of lines 101.02.001 I and 101.02.001 II;

      2) line 101.02.001 I shall indicate the amount of CIT, calculated for the previous tax period in accordance with clause 1 of Article 139 of the Tax Code;

      3) line 101.02.001 II shall indicate the amount of CIT, calculated on net income for the previous tax period in accordance with Section 199 of the Tax Code.

      18. In the section “Computation of advance payment amount on CIT in accordance with paragraph 6 of Article 141 of the Tax Code”:

      1) line 101.02.002 shall indicate the amount of advance payments on CIT due for the period after the filing of tax return which is defined as three fourths of the amount of CIT specified in line 101.02.001 for the previous tax period (3/4 * 101.02.001);

      2) line 101.02.003 is filled in by the taxpayer, who in the previous tax period applied a special tax regime in accordance with Articles 448 - 452 of the Tax Code, and, at that:

      applies such regime in the reporting tax period;

      when filing in this computation, marked box A of line 7.

      This line shall indicate the reduction of the amount of advance payments in accordance with Article 451 of the Tax Code, which is determined in the following order:

      if the taxpayer, in the previous tax period, carried out activities exclusively within the STR in accordance with Articles 448 - 452 of the Tax Code - in the amount of 70 percent of the amount of CIT calculated for the previous tax period in accordance with paragraph 1 of Article 139 of the Tax Code (101.02.001 I x 70%);

      if the taxpayer, in the previous tax period, simultaneously carried out activities that were taxed in accordance with Articles 448 - 452 of the Tax Code, as well as the activities that were taxed in accordance with the general procedure - in the amount of 70 percent of the amount of CIT, which was calculated on the basis of the previous tax period in accordance with paragraph 1 of Article 139 of the Tax Code on taxable income derived from activities for which taxation was carried out in accordance with Articles 448 - 452 of the Tax Code;

      3) line 101.02.004 shall indicate the amount of the monthly CIT advance payment due for 2, 3 and 4 quarters of the reporting tax period.

      If box A of line 7 is marked, the line 101.02.004 shall be defined with due regard to line 101.02.003 ((101.02.001 I - 101.02.003 + 101.02.001 II) / 9).

      In case box A of line 7 is not marked, line 100.00.004 shall be defined as one-ninth line 100.00.002 (100.02.002 / 9).

      19. In the section “Computation of advance payment amount on CIT in accordance with paragraph 7 of Article 141 of the Tax Code”:

      1) line 101.02.005 shall indicate the amount of CIT, which is expected to be received by the results of the reporting tax period when it is calculated in accordance with paragraph 1 of Article 139 of the Tax Code;

      2) line 101.02.006 shall indicate the amount of CIT, which is expected to be received by the results of the reporting tax period when it is calculated in accordance with Section 199 of the Tax Code;

      3) line 101.02.007 shall indicate the advance payment amount on CIT due for the period after the filing of tax return, calculated as three fourths of the estimated amount of CIT for the reporting tax period ((101.02.005 + 101.02.006) x (3/4));

      4) line 101.02.008 is filled in by the taxpayer carrying out activities under the special tax regime in accordance with Articles 448 - 452 of the Tax Code and who marked box A of line 7.

      This line indicates the amount of reduction of advance payments on CIT, which is determined in the following order:

      if the taxpayer operates exclusively under a special tax regime in accordance with Articles 448 - 452 of the Tax Code - in the amount of 70 percent of the amount of CIT, which is expected to be calculated on the basis of the tax period in accordance with paragraph 1 of Article 139 of the Tax Code ((101.02.005 x 70%) * 3/4);

      if the taxpayer carries out activities under a special tax regime in accordance with Articles 448 - 452 of the Tax Code and activities that are taxed according to the generally established procedure - in the amount of three fourths of the amount defined as 70 percent of the amount of CIT, which is supposed to be calculated according to the results of the reporting tax period in accordance with paragraph 1 of Article 139 of the Tax Code on taxable income received by type of activity, taxation of which is carried out in accordance with Articles 448 - 452 of the Tax Code;

      5) line 101.02.009 shall indicate the amount of the monthly CIT advance payment due for 2, 3 and 4 quarters of the reporting tax period.

      If box A of line 7 is marked, line 101.02.009 shall be defined with due regard to line 101.02.008 ((101.02.007 - 101.02.008)/9).

      If box A of line 7 is not marked, line 101.02.009 shall be defined as one ninth of line 101.02.007 (101.02.007/9).

      20. In accordance with paragraph 8 of Article 141 of the Tax Code, a taxpayer may, during the reporting tax period, submit an additional computation after the filing of tax return based on the estimated amount of income for the reporting tax period for the months of the reporting tax period for which there were no deadlines for the advance payments on CIT, indicating the amount of adjustment in line 101.02.004 or in line 100.02.009 in the computation after the filing of tax return.

      The advance payment amount on CIT due for the period after the tax return filing, with due regard to the adjustments indicated in the additional computations after the filing of tax return, cannot have a negative value.

      21. In Section "Taxpayer's liability":

      1)surname, first name, patronymic (if any) of the Chief shall be specified in the field "Surname, first name, patronymic (if any) of the Chief" in accordance with the constituent documents;

      2) the date of calculation filing

      The date of filing the computation is specified after the filing of tax return to the tax authority;

      3) tax authority code.

      The code of the tax authority is specified at the location of the taxpayer;

      4) the field “Full name of the official who accepted the computation" shall indicate the last name, first name and patronymic (if any) of the tax authority employee who accepted the computation after the tax return filing;

      5) date of acceptance of return.

      The date of submission of the calculation in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      6) reference number of the document The registration number of the computation assigned by the tax authority is specified after the filing of tax return;

      7) date of the postal stamp.

      The postal stamp date made by the postal or other means of communication is indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The rules
for drafting of the tax reporting (computation) on corporate
income tax withheld at source from
resident income (form 101.03)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of the tax reporting (computation) on corporate income tax withheld at source from resident income (form 101.03) (hereinafter referred to as "the Rules") are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On taxes and other obligatory payments to the budget ”(Tax Code) and determine the procedure for drafting the tax reporting (computation) on corporate income tax (hereinafter referred to as "the Computation"), intended for reflection tax agent to indicate income taxed at source of payment, computation and timely payment of corporate income tax withheld at source of payment, when income is paid to residents specified in Article 143 of the Tax Code; the computation is made by tax agent in accordance with Article 144 of the Tax Code.

      2 When filing in the computation, corrections, erasures and blots are not allowed.

      3. If there are no indicators, the corresponding boxes are not filled in.

      4. These Rules apply the following arithmetical signs: “+” - plus; "-" - minus; "X" - multiplication; “/” - division; “=” equal.

      5. Negative values of the sums are labeled with “-” sign in the first left box of the corresponding line (column) of the computation.

      6. When drafting the computation:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      7. The computation is signed by the tax agent and certified by the seal of the tax agent in accordance with paragraph 3 of Article 61 of the Tax Code.

      8. When submitting the computation:

      1) in person and on paper - it is prepared in two copies, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper - the taxpayer receives notification of the postal or other communication organisation;

      3) in electronic form - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the system of tax reporting acceptance of the revenue service body.

      9. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the declaration:

      TRN is the taxpayer registration number prior to the entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries;

      BIN is the business identification number from the day of entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries.

2. Drafting of computation (form 101.03)

      15. In the section “General information on tax agent", the tax agent indicates the following data:

      1) TRN - the taxpayer registration number;

      2) BIN - business identification number of the taxpayer;

      3) the tax period for which the tax return is submitted - the reporting quarter of the tax period for which the computation is submitted (in Arabic numerals);

      4) name of the taxpayer.

      The name of the legal entity in accordance with the constituent documents or an individual shall be indicated;

      5) type of computation.

      The corresponding boxes are marked with regard to the assignment of the computation to the types of tax reporting specified in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are filled in in the case of submission of the computation type provided for by paragraph 4) of clause 3 of Article 63 of the Tax Code;

      7) taxpayer currency code.

      The currency code is indicated in accordance with Schedule 23 “Currency Classifier”, approved by Resolution of the Commission of Customs Union No. 378 dated September 20, 2010 “On Classifiers Used to fill customs bills” (hereinafter referred to as "the Resolution");

      8) residence principle;

      box A is marked by a tax agent being a resident of the Republic of Kazakhstan;

      box B is marked by a tax agent being a non-resident of the Republic of Kazakhstan;

      9) the code of the country of residence and the tax registration number.
To be completed if the computation is made by a non-resident tax agent of the Republic of Kazakhstan, and:

      line A indicates the code of the country of residence of a non-resident, in accordance with Schedule 22 "The Classifier of World Countries" to the Resolution;

      line B indicates the tax registration number of a non-resident in the country of residence.
11. In Section "Computation":

      1) lines 101.03.001 I, 101.03.001 II, 101.03.001 III are intended to indicate the amount of income taxed at the source of payment of income paid by the tax agent for each month of the tax period. Line 101.03.001 IV is intended to indicate the total amount of income paid for the tax period taxable at the source of payment, defined as the sum of lines 101.03.001 I, 101.03.001 II and 101.03.001 III;

      2) lines 101.03.002 I, 101.03.002 II and 101.03.002 III are intended to indicate the amount of corporate income tax withheld at the source of payment of income and due to the budget for each month of the tax period. Line 101.04.005 IV is intended to indicate the total amount of income for the tax period, defined as the sum of lines 101.03.002 I, 101.03.002 II и 101.03.002 III.

      12. In Section "Tax agent liability":

      1)surname, first name, patronymic (if any) of the Chief shall be specified in the field "Surname, first name, patronymic (if any) of the Chief" in accordance with the constituent documents;

      2) the date of calculation filing The date of submission of the computation to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority is specified at the location of the taxpayer;

      4) 1) in the field "Full name of the official accepting the computation" shall specify the surname, first name & patronymic (if any) of the tax authority employee who accepted the computation;

      5) date of acceptance of computation.

      The date of submission of the calculation in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      6) reference number of the document The registration number of the declaration assigned by the tax authority is specified;

      7) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012 No. 1518

The Rules for drafting of tax reporting (tax return)
on corporate income tax (calculation)
withheld at source from non-resident income
(form 101.04)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (calculation) on corporate income tax withheld at source from non-resident income (form 101.04) (hereinafter – the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 "On Taxes and Other Mandatory Payments to the Budget" (Tax code) and determine the drafting procedure for corporate income tax return (calculation) (hereinafter – calculation), designed to calculate the amount of corporate income tax withheld at source from non-resident income, as well as to reflect the amounts of income exempt from taxation in accordance with the provisions of treaty, and the amounts placed in conditional bank deposit. The calculation is drafted by tax agent in accordance with Article 365 of the Tax Code.

      2. The calculation consists of calculation itself (form 101.04) and schedule thereto (101.04), intended for detailed reflection of information on the tax liability computation.

      3. Corrections, erasures and blots are not allowed, when filling in the computation.

      4. If there are no indicators, the corresponding calculation boxes are not filled in.

      5. Schedule to the calculation is drafted in a mandatory manner when filling in the calculation the lines that require disclosure of relevant indicators.

      6. Schedule to calculation is not drafted if there is no data to be reflected therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the calculation, the similar sheet of schedule to the calculation is additionally filled in.

      8. These Rules apply the following arithmetical signs: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the calculation.

      10. When drafting the computation:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. The calculation is signed by the tax agent and certified by the seal of the tax agent in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When submitting the computation:

      1) in person and on paper - prepared in two copies, one copy is returned to the taxpayer (tax agent) with the stamp of the tax authority;

      2) by registered mail with a notice on paper - the taxpayer receives notification of the postal or other means of communication;

      3) in electronic form - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax accounting by the tax accounting system of tax authorities.

      13. In Section "General information about tax agent" of the schedule to calculation the corresponding data reflected in Section "General information about tax agent" of this calculation are specified.

      14. According to the Law of the Republic of Kazakhstan dated January 12, 2007 "On national registers of identification numbers" (hereinafter – the Law on national registers) following is subject to obligatory completion at calculation filing:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting of the calculation (101.04)

      15. In Section “General information about taxpayer (tax agent)”, the taxpayer (tax agent) shall indicate the following data:

      1) TRN – registration number of the taxpayer;

      2) IIN/BIN – individual identification number (business identification number) of the taxpayer;

      3) the tax period for which the tax return is filed - the reporting tax period for which the calculation is filed (indicated in Arabic numerals);

      4) name of the tax agent.

      Individual's surname, first name, patronymic (if any) or the legal entity name are specified according to the constituent documents;

      5) type of calculation.

      The corresponding boxes are marked with regard to the assignment of the computation to the types of tax reporting specified in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are filled in the case of calculation type filing provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      16. In Section " Calculation indexes":

      1) lines 101.04.001 I, 101.04.001II and 101.04.001 III are intended to reflect the amount of income accrued and paid to non-residents for each month of the tax period, and are filled in on the basis of data from schedule to the calculation. Line 101.04.001 IV is intended to reflect the income total amount for the tax period specified in this subparagraph, defined as the sum of the lines 101.04.001I, 101.04.001 II and 101.04.001 III;

      2) lines 101.04.002 I, 101.04.002 II and 101.04.002 III are intended to reflect the income tax amount to be transferred to the budget in accordance with subparagraph 1) of paragraph 1 of Article 195 of the Tax Code for each month of the tax period to be filled on the basis of data from schedule to the calculation. Line 101.04.002 IV is intended to reflect the tax total amount for the tax period, defined as the sum of the lines 101.04.002 I, 101.04.002 II and 101.04.002 III;

      3) line 101.04.003 is intended to reflect the income amount accrued but unpaid to non-residents attributed to deductions by the tax agent. Line 101.04.003 is filled in based on the data from schedule to the calculation.

      December 31 of the reporting calendar year is recognized as the date of attributing to deductions of accrued but not paid income of non-residents. Line 101.04.003 is filled in the calculation for the 4th quarter of the calendar year;

      4) line 101.04.004 is intended to reflect the income tax amount of accrued but unpaid income residents, attributed to deductions by the tax agent, as reflected in line 101.04.003, to be transferred to the budget in accordance with subparagraph 2) of paragraph 1 of Article 195 of the Tax Code. Line 101.04.004 is filled in based on the data of schedule to calculation;

      5) lines 101.04.005 I, 101.04.005 II and 101.04.005 III are intended for reflection of income tax amount transferred to conditional bank deposit in accordance with Article 216 of the Tax Code for each month of the tax period, and are filled in based on the data from schedule to calculation. Line 101.04.005 IV is intended to reflect the income tax total amount for the tax period, defined as the sum of the lines 101.04.005 I, 101.04.005 II and 101.04.005 III.

      17. In Section "Tax agent liability":

      1)surname, first name, patronymic (if any) of the Chief shall be specified in the field "Surname, first name, patronymic (if any) of the Chief" in accordance with the constituent documents;

      2) the date of calculation filing Date of calculation filing to the tax authority;

      3) tax authority code are specified.

      The tax authority code at the location of the taxpayer is specified;

      surname, first name, patronymic (if any) of the tax authority official having accepted the calculation is specified in the column "Full name of the official having accepted the calculation";

      4) date of calculation acceptance.

      The date of calculation submission in accordance with paragraph 2 of Article 584 of the Tax Code is indicated;

      5) reference number of the document The calculation registration number assigned by the tax authority is specified;

      6) postal stamp date.

      The postal stamp date marked by the postal or other means of communication is specified.
18. Schedule to the calculation (101.04):

      1) column A shall indicate the ordinal number of the line;

      2) column B shall indicate the month of quarter in which payment of the income is made to nonresident.

      In case of reflection of the amounts of the accrued, but unpaid income attributed to deductions, column B of calculation for the 4th quarter is not filled in;

      3) in column C the full name of the foreign legal entity-the income recipient (further – the nonresident) is specified;

      4) in column D the residence country code of nonresident is specified.

      When filling in the country code it is required to use the country coding in accordance with schedule 22 "Classifier of the world countries", approved by decision of the Commission of the Customs Union dated September 20, 2010 No. 378 "On the classifiers used to fill in customs declarations" (hereinafter – the decision);

      5) in column E the tax registration number of a non-resident in the country of residence is specified;

      6) in column F income type code according to paragraph 19 of these Rules, obtained by a non-resident from sources in the Republic of Kazakhstan in accordance with Article 192 of the Tax Code is specified;

      7) in column G the number and date of the contract (agreement) signed between the nonresident and the tax agent according to which the income arises, except for the income in the form of dividends is specified;

      8) in column H the amount of the accrued and paid income on which liabilities for withholding of taxes, including exempted from withholding of taxes in accordance with the treaty is specified.

      If transactions are made in foreign currency this column shall indicate the amount of accrued and paid income converted into the national currency of the Republic of Kazakhstan using the market exchange rate as of the date of income payment or, in the case of prepayment, as of the day of income accrual;

      9) column I shall indicate the income tax rate at the source of payment, established by the treaty or Article 194 of the Tax Code;

      10) column J shall indicate the income tax amount from the accrued and paid income which is subject to transfer to the budget in accordance with Article 195 of the Tax Code.

      If transactions (income payment) are made in foreign currency, this column shall indicate the income tax amount at the source of payment, converted into national currency of the Republic of Kazakhstan by using market exchange rate as of the day of income payment or, in case of prepayment, as of the day of income accrual.

      columns H-J are filled in on the accrued and paid amounts of income to nonresidents;

      11) column K shall indicate the amount of income accrued, but unpaid to nonresidents during the tax period attributed to deductions by the tax agent.

      If transactions are made in foreign currency this column shall indicate the amount of the unpaid income of non-residents attributed to deductions by the tax agent, converted into national currency of the Republic of Kazakhstan by using market exchange rate of currency as of the last day of the tax period established by Article 148 of the Tax Code for which the income of non-resident is attributed to deductions;

      12) column L shall indicate the income tax rate at the source of payment established by the treaty or Article 194 of the Tax Code;

      13) column M shall indicate the amount of the income tax from the income of nonresidents accrued, but not paid during the accounting tax period which are attributed to deductions by the tax agent which is subject to transfer to the budget in accordance with Article 195 of the Tax Code.

      If transactions are made in foreign currency, this column shall indicate the amount of income tax converted into national currency of the Republic of Kazakhstan by using the market exchange rate as of the day of non-resident income attributing to deductions.
columns K - M are filled in on the accrued, but not paid amounts of income to nonresidents at their attributing to deductions and are filled in calculation for the 4th quarter of the reporting calendar year;

      14) column N shall indicate the amount of the accrued (paid) income exempted from withholding of taxes according to the treaty. At the same time, income exempt from tax withholdings as also meant as the amounts to which the reduced tax rates are applied in accordance with the provisions of international treaties. If transactions (income payment ) are made in foreign currency, this column shall indicate the amount of income converted into national currency of the Republic of Kazakhstan by using market exchange rate as of the day of income payment or, in the case of prepayment, as of the day of income accrual;

      15) column O shall indicate the type code of the treaty in accordance with paragraph 20 of these Rules, which was applied to the income specified in column N;

      16) column P shall indicate the name of the treaty specified in column O, when reflected code 22 in column O;

      17) column Q shall indicate the country code with which the treaty is signed. Column Q is filled in accordance with paragraph 4) of paragraph 18 of these Rules;

      18) column R shall indicate the currency digital code of income tax placement to conditional bank deposit in accordance with schedule 23 "Classifier of currencies" approved by the decision;

      19) column S shall indicate the amount of the income tax placed to conditional bank deposit in accordance with Article 216 of the Tax Code, in currency of placement. In case of the income tax placement in national currency this column is not filled in;

      20) column T shall indicate the amount of the income tax placed to conditional bank deposit in accordance with Article 216 of the Tax Code, in national currency.

      If transactions (tax placement) are made in foreign currency, this column indicates the amount of income tax converted into national currency of the Republic of Kazakhstan at the market exchange rate as of date of tax remittance to conditional bank deposit.

      columns N - T are filled in if the taxpayer applies provisions of the ratified interstate or intergovernmental agreement.

      The total amounts of column H of schedule for the relevant month of reporting quarter are transferred to the appropriate lines 101.04.001I, 101.04.001 II and 101.04.001 III;

      of column J – in the appropriate lines 101.04.002 I, 101.04.002 II and 101.04.002 III;

      of column T - in the corresponding lines 101.04.005 I, 101.04.005 II and 101.03.005 III.

      The total amount of column K in net value to the whole schedule to the calculation are transferred to the line 101.04.003, column M to the line 101.04.004.

3. Codes of income types

      19. When filling in the calculation it is required to use the following coding types of income.

      Codes of income types at sources in the Republic of Kazakhstan:

      1010 - income from the sale of goods in the territory of the Republic of Kazakhstan;

      1011 - income from the sale of goods in the Republic of Kazakhstan, beyond its borders in the framework of foreign trade activities;

      1020 - income from works performed, services rendered in the Republic of Kazakhstan;

      1021 - income from provision of administrative, financial (except for insurance and (or) reinsurance), consulting, audit, legal (except for representation and protection of rights and legal interests in courts, arbitration or arbitration court, as well as notarial services) services outside the Republic of Kazakhstan;

      1030 - income of a person registered in the state with preferential taxation determined by the Government of the Republic of Kazakhstan in accordance with Article 224 of the Tax Code, from the works delivery, services rendered regardless of the place of their actual delivery, provision, as well as other income established by this Article;

      1040 – income from value growth upon sale of property located in the territory of the Republic of Kazakhstan, the rights to which or transactions are subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1041 - income from value growth upon sale of property located on the territory of the Republic of Kazakhstan, subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1042 -income from value growth upon sale of securities issued by a resident, as well as shares in the authorized capital of a resident legal entity, a consortium located in the Republic of Kazakhstan;

      1043 - income from value growth upon sale of shares issued by a non-resident, as well as shares in the authorized capital of a non-resident legal entity, a consortium, if 50 percent or more of the cost of such shares, participating interests or assets of a non-resident-legal entity is property located in the Republic of Kazakhstan;

      1050 – income from the assignment of claims to a resident - for a taxpayer who has assigned the right of claim;

      1051- income from the assignment of claims of the debt to a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who has assigned the right to claim;

      1060 - income from the assignment of rights to claim the debt from a resident-for a taxpayer acquiring the right to claim;

      1061-income from the assignment of rights to claim the debt from a non - resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer acquiring the right to claim;

      1070 - default charge (fine, penalty) and other types of sanctions, except for fines returned from the budget unreasonably withheld earlier;

      1080 - income in the form of dividends received from a resident legal entity;

      1081 - income in the form of dividends received from mutual investment funds established in accordance with the legislative acts of the Republic of Kazakhstan;

      1090 - income, received under the act on the establishment of property trust management from the trustee-resident, which is not assigned to the fulfillment of tax liabilities in the Republic of Kazakhstan for a non-resident, who is the trustor under the trust management agreement or the beneficiary in other cases of trust management;

      1100 - income in the form of remuneration, except for remuneration on debt securities;

      1101- income in the form of remuneration on debt securities received from the Issuer;

      1120 - income in the form of royalties;

      1130 - income from rental of property located in the Republic of Kazakhstan;

      1140 - income gained from real estate located in the Republic of Kazakhstan;

      1150 - income in the form of insurance premiums paid under insurance contracts arising in the Republic of Kazakhstan;

      1151- income in the form of insurance premiums paid under risk reinsurance contracts arising in the Republic of Kazakhstan;

      1160 - income from transport services provision in international transport;

      1161-income from transport services provision within the Republic of Kazakhstan;

      1162 - paragraph is amended by adding paragraph 16-1 in accordance with Law of the Republic of Kazakhstan dated 21.07.11 No. 467-IV (enters into force January 1, 2012) income as a payment for vessel demurrage under cargo handling operations in excess of lay days provided for in the contract (agreement) of affreightment;

      1170 - income earned from pipelines, transmission equipment, fiber-optic communication links maintenance located in the territory of the Republic of Kazakhstan;

      1180 - income of a non-resident individual from activities in the Republic of Kazakhstan under an employment agreement (contract) concluded with a resident-employer;

      1181- income of a non-resident individual from activities in the Republic of Kazakhstan under an employment agreement (contract) concluded with a non-resident-an employer;

      1190 - earnings of the Director and (or) other payments to members of the Board (Board of Directors or other body) received by the specified persons in connection with performance of the administrative duties assigned to them concerning the resident irrespective of the place of actual performance of such duties;

      1200 - the allowances paid to non-resident individual in connection with residence in the Republic of Kazakhstan by the resident- employer;

      1201- the allowances paid to non-resident individual in connection with residence in the Republic of Kazakhstan by a non-resident - employer;

      1210 - income of a non-resident individual from activities in the Republic of Kazakhstan in the form of material benefit received from the employer;

      1211- income of a non-resident individual in the form of material benefit received from a person who is not an employer;

      1220 - pension payments made by accumulative pension funds-residents;

      1230 - income paid to a culture and art worker: an artist of a theater, cinema, radio, television, musician, artist, athlete - from activities in the Republic of Kazakhstan, regardless of how and to whom payments are made;

      1240 - winnings paid by the resident;

      1241 - winnings paid by a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the payment of the winnings is related to the activities of this establishment;

      1250 - income received from the provision of independent personal (professional) services in the Republic of Kazakhstan;

      1260 - income in the form of donated or inherited property, including works, services, except for donated property by a non-resident physical person from a resident individual;

      1270 - income from derivative financial instruments;

      1280 - income from the write-off of liabilities;

      1290 - income from doubtful liabilities;

      1300 - revenues from reducing the size of the created provisions (reserves) of banks and organizations carrying out certain types of banking operations on the basis of a license;

      1310 - income from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts;

      1320 - income from the assignment of claims;

      1330 - income received for agreeing to limit or terminate business activities;

      1340 - income from disposal of fixed assets;

      1350 - income from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users;

      1360 - revenues from the excess of the amount of contributions to the field development mitigation fund over the actual costs for mitigation of field development;

      1370 - income from implementation of joint activities;

      1380 - fines, penalties and other sanctions awarded or recognized by the debtor, except for unreasonably withheld fines returned from the budget, if these amounts were not previously deducted;

      1390 - compensation received for previously made deductions;

      1400 - income in the form of donated property;

      1410 - dividends;

      1420 - return on a deposit, debt security, promissory note, Islamic rental certificate;

      1430 - excess of the amount of unrealized exchange gain over the amount of unrealized exchange loss. The amount of exchange difference is determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      1440 - winnings;

      1450 - incomes received from the operation of social facilities;

      1460 - income from the sale of the enterprise as a property complex;

      1470 - net income from trust management of property received (to be received) by the founder of trust management under a trust management agreement or by a beneficiary in other cases of trust management;

      1480 - income from an investment deposit placed in an Islamic bank;

      1490 - other income not specified in codes 1010 - 1480.

4. Codes of types of treaties (agreements)

      20. When filling in the calculation, it is required to use the following coding of the types of treaties (agreements):

      01 - Treaty on avoidance of double taxation and prevention of tax evasion with respect to taxes on income or property (capital);

      02 - Memorandum of the Islamic Development Bank;

      03 - Agreement on operating conditions of the Regional Environmental Center for Central Asia;

      04 - Memorandum of the Asian Development Bank;

      05 - Agreement on subsidy for the construction project of a new government building;

      06 - Agreement on financial cooperation;

      07 - Memorandum of Understanding;

      08 - Agreement on the destruction of launch tubes of interncontinental ballistic missiles, mitigation of emergencies and prevention of spread of nuclear weapons;

      09 - Agreement of the International Bank for Reconstruction and Development;

      10 - Agreement of the International Monetary Fund;

      11 - Agreement of the International Finance Corporation;

      12 - Convention for the Settlement of Investment Disputes;

      13 - Agreement Establishing the European Bank for Reconstruction and Development;

      14 - Vienna Convention on Diplomatic Relations;

      15 - Treaty on establishment of the University of Central Asia;

      16 - Convention Establishing the Multilateral Investment Guarantee Agency;

      17 - Agreement on the Egyptian University of Islamic Culture "Nur-Mubarak";

      18 - Air Services Agreement;

      19 - Agreement on the provision by the International Bank of Reconstruction and Development of a grant to the Republic of Kazakhstan for the project “Support for agricultural service agencies”;

      20 - Agreement in the form of an exchange of notes on attracting a grant from the Government of Japan for the implementation of the project “Water supply for rural settlements in the Republic of Kazakhstan”;

      21 - Convention on Privileges and Immunities of the Eurasian Economic Community;

      22 - Other international treaties (agreements, conventions).

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012 No. 1518

Rules for drafting of tax reporting
(tax return) on corporate income tax
(form 110.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) on corporate income tax (form 110.00) (hereinafter – the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 "On Taxes and other Mandatory Payments to the Budget" (Tax Code), the Law of the Republic of Kazakhstan dated December 10, 2008 "On the enforcement of the Code of the Republic of Kazakhstan "On Taxes and other Mandatory Payments to the Budget" (Tax Code)" (hereinafter - Enacting law) and determine the procedure for Drafting of form of tax reporting (Declaration) on corporate income tax (hereinafter – the Declaration), intended for the calculation of corporate income tax. Tax return is drafted by the subsoil users performing activities according to the subsoil use contract or the production sharing contract (further – the subsoil use contract) in which the tax regime is established according to paragraph 1 of Article 308-1 of the Tax Code.

      The tax return is drafted by the subsoil users specified in paragraph 1 of Article 308-1 of the Tax Code, with due regard to the specifics of the tax regime established in subsoil use contracts and the norms of tax legislation applicable as of the date of such contract conclusion. In these Rules the below following references to the provisions of the Tax Code are given:

      - in accordance with the Tax Code dated June 12, 2001 No. 209 – II or the relevant provisions of the applicable tax legislation or subsoil use contracts for the calculation of corporate income tax on contractual activities;

      -in accordance with the Tax Code dated December 10, 2008 No. 99-IV for the calculation of corporate income tax on non-contractual activities.

      2. Tax return consists of the declaration itself (form 110.00) and schedules thereto (forms 110.01 to 110.08) designed to provide detailed information on the calculation of tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. Schedules to the tax return are made in mandatory order when filling in the lines in therein.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of the schedule to the declaration, the similar sheet of the schedule to the declaration is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in person and on paper - it is prepared in two copies, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper - the taxpayer receives notification of the postal or other means of communication;

      3) in electronic media - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the system of tax reporting acceptance of the revenue service body.

      13. In Sections "General Information about taxpayer" of schedules the corresponding data is specified in Section "General Information about taxpayer" of declaration are indicated.

      14. Tax return (form 150.00) shall reflect all income and expenses of the reporting tax period gained and incurred in general for the activities of the subsoil user. Lines 110.00.001 – 110.00.058 of income and expense of the tax return 110.00 defined as the sum of similar lines of schedule to the form 110.01 and 110.02.

      Calculation of the tax liability for corporate income tax in general for the activities of the subsoil user is defined as the amount of corporate income tax calculated for non-contractual activities and for each subsoil use contract.

      The amount of corporate income tax on each contract for subsurface use is determined in the manner specified in the form 110.01.

      The amount of corporate income tax on non-contractual activities is determined by the subsoil user in the manner specified in the form 110.02.

      15. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:
TRN is the taxpayer registration number prior to the entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries;

      BIN is the business identification number from the day of entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries.

2. Drafting of the tax return (form 110.00)

      14. In Section “General information about taxpayer”, the taxpayer indicates the following data:

      1) TRN - the taxpayer registration number;

      2) BIN - business identification number of the taxpayer;

      3) the tax period for which the tax return is submitted (a year) - the reporting tax period for which the tax return is submitted (in Arabic numerals);

      4) name of the taxpayer.

      Name of the legal entity is specified in accordance with the constituent documents.

      When fulfilment of a tax liability by the trustee the name of trustee legal entity is indicated in the line in accordance with the constituent documents;

      5) the type of tax return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      boxes are marked if the taxpayer belongs to one of the categories specified in line A or B;

      8) currency code.

      The currency code is specified according to paragraph 62 of this Rules;

      9) the submitted schedules.

      The schedule to the tax return submitted by the taxpayer shall be labeled with number;

      10) residency indicator:

      Box A is labeled by the resident taxpayer of the Republic of Kazakhstan;

      Box B is labeled by the nonresident taxpayer of the Republic of Kazakhstan;

      11) the residence country code and the tax registration number.

      To be completed if the tax return is prepared by the nonresident taxpayer of the Republic of Kazakhstan, at that:

      line A shall indicate the country code of residence of a non-resident in accordance with paragraph 63 of these Rules;

      line B shall indicate the number of tax registration in the country of residence of a non-resident;

      12) the presence of a permanent establishment outside the Republic of Kazakhstan.

      The box is marked by a resident of the Republic of Kazakhstan having a permanent establishment outside the Republic of Kazakhstan.

      17. In the Section "Total annual income":

      1) in line 110.00.001the income from sales of goods (works, services), defined as the sum of lines 110.01.001 and 110.01.005 and 110.02.001 (110.01.001 + 110.01.005 + 110.02.001) is specified;

      2) in line 110.00.002 income from value growth, defined as the sum of lines 110.01.002 and 110.02.002 (110.01.002 + 110.02.002) is specified;

      3) in line 110.00.003 indicates the income from derivative financial instruments, including swaps, taking into account losses carried forward from previous tax periods, shall be transferred the amount recorded in line 110.02.003;

      4) in line 110.00.004 the income from writing off of liabilities, defined as the sum of lines 110.01.03 and 110.02.004 (110.01.003 + 110.02.004) is specified;

      5) in line 110.00.005 the income for doubtful liabilities, defined as the sum of lines 110.01.004 and 110.02.005 (110.01.004 + 110.02.005) is defined;

      6) in line 110.00.006 income from the cession of a right, defined as the sum of lines 110.01.006 and 110.02.006 (110.01.006 + 110.02.006) is specified;

      7) in line 110.00.007 indicates the income gained for consent to restrict or terminate entrepreneurial activities to be included in total annual income in accordance with the Tax Code, transferred the amount reflected in line 110.01.007;

      8) in line 110.00.008 the gain on disposals of fixed assets, determined in accordance with Article 92 of the Tax Code, defined as the sum of lines 110.01.008 and 110.02.007 (110.01.008 + 110.02.007) is specified;

      9) in line 110.00.009 indicates the income gained in the distribution of income from shared ownership, the amount recorded in line 110.01.010 is transferred;

      10) in line 110.00.010 the income exceeding the amount of contributions to the consequences liquidation Fund of deposits development over the sum of actual costs for consequences liquidation of deposits development, the amount reflected in line 110.01.009 is transferred;

      11) in line 110.00.011 penalties, fees and other types of sanctions awarded or recognized by the debtor, except returned from the budget of unreasonably withheld penalties if these amounts were not earlier carried on the deductions included in the total annual income defined as the sum of lines 110.01.01 and 110.02.008 (110.01.01 + 110.02.008) are specified;

      12) in the line 110.00.012 compensations received on earlier carried deductions are specified, the amount reflected in the line 110.01.012 is transferred;

      13) in line 110.00.013 dividends, interest on deposit, debt security, exchange bill, Islamic lease certificate, winnings, defined as the sum of lines 110.01.014, 110.01.016 and 110.01.018 and 110.02.009 (110.01.014 + 110.01.016 + 110.01.018 + 110.02.009) are specified;

      14) in line 110.00.014 the income in the form of gratuitously received property, performed work, rendered services is specified, the amount recorded in line 110.01.013 is transferred;

      15) in line 110.00.015 indicates the excess of positive exchange differences over the amount of unrealised exchange gains, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, defined as the sum of lines 110.01.017 and 110.02.010 (110.01.017 + 110.02.010);

      16) in line 110.00.016 the income gained during the tax period at distribution of the net income and directed on increase of authorized capital of legal entity-resident with preservation of a share of participation of each trustor, participant is specified, the amount reflected in the line 110.015 is transferred;

      17) in line 110.00.017 the income gained in exploitation of welfare facilities, used when carrying out an activity on catering arrangement of employees, pre-school education and training, social protection and social security of children, the elderly and people with disabilities to be included in total annual income is specified, the amount reflected in line 110.01.020 is transferred;

      18) in line 110.00.018 the income on investment deposit placed in the Islamic Bank is specified, the amount reflected in line 110.02.011 is transferred;

      19) in line 110.00.019 the income receivable (received) by the taxpayer in the form of royalty is specified, the amount recorded in line 110.01.019 is transferred;

      20) in line 110.00.020 the income from adjustment of expenditures for geological studies and preparatory works for the extraction of natural resources, as well as other expenses of subsoil users is specified, the amount reflected in line 110.01.021 is transferred;

      21) in line 110.00.021 other income of the taxpayer, be included in total annual income in accordance with the Tax Code, defined as the sum of lines 110.01.022 and 110.02.012 (110.01.022 + 110.02.012) is specified;

      22) in line 110.00.022 the total annual income defined by adding lines 110.01.023 and 110.02.013 (110.01.023 + 110.02.013) is specified;

      23) in line 110.00.023 the total amount of adjustments to total annual income, defined as the sum of lines 110.01.024 and 110.02.014 (110.01.024 + 110.02.014) is specified;

      24) in line 110.00.024 unrealised exchange gains and loss arised from the transferring to a different method of valuation of inventory is specified, the amount reflected in line 110.02.015 is transferred;

      25) in line 110.00.025 the total annual income subject to adjustments, determined as the sum of lines 110.01.025 and 110.02.016 (110.01.025 + 110.02.016) is specified.

      18. In the "Deductions" section:

      1) in line 110.00.026 the cost of the sold (used) goods purchased and gratuitously received works, services carried on deductions defined as the sum of lines 110.01.026 and 110.02.017 (110.01.026 + 110.02.017) is specified;

      2) in line 110.00.027 the total amount of penalties, fees, charges attributable on deductions defined as the sum of lines 110.01.036 and 110.02.018 (110.01.036 + 110.02.018) is specified;

      3) in line 110.00.028 indicates the value added tax, which in connection with the application of the proportional method is not subject to credit and shall be attributed to deductions, the amount reflected in line 110.02.019 is specified;

      4) in line 110.00.029 the excess of the value-added tax credit, over the assessed value added tax formed on January 1, 2009 and attributed to deductions in accordance with paragraph 13 of Article 100 of the Tax Code is specified, the amount reflected in line 110.02.020 is transferred;

      5) in line 110.00.030 the amount of expenditures of a taxpayer on accrued social contributions to the State social insurance fund attributable to deductions is specified, the amount reflected in line 110.02.021 is transferred;

      6) in line 110.00.031 the total amount of remuneration attributable to deductions, determined as the sum of lines 110.01.027 and 110.02.022 (110.01.027 + 110.02.022) is specified;

      7) in line 110.00.032 amounts of compensations for business trips attributed to deduction is specified, the amount reflected in line 110.02.023 is transferred;

      8) in line 110.00.033 paid doubtful liabilities attributable to deductions, defined as the sum of lines 110.01.028 and 110.02.024 (110.01.028 + 110.02.024) is specified;

      9) in line 110.00.034 doubtful claim deductible, defined as the sum of lines 110.01.029 and 110.02.025 (110.01.029 + 110.02.025) is specified;

      10) in line 110.00.035 the amount of deductions to the consequences liquidation Fund of deposits development attributable to deductions is specified, the amount reflected in line 110.01.030 is transferred;

      11) in line 110.00.036 the total expenses on social benefits, to be deducted is specified, the amount reflected in line 110.01.032 is transferred;

      12) in line 110.00.037 amounts of expenses for geological study and preparatory works for extraction of natural resources and other deductions of subsurface users is specified, the amount reflected in line 110.01.033 is transferred;

      13) in line 110.00.038 the expenditure on scientific research and scientific and technical work deductible is specified, the amount reflected in line 110.01.031is transferred;

      14) in line 110.00.039 the insurance premium payable or paid by the insurant under insurance contract, with the exception of insurance premiums under accumulative insurance contract deductible in accordance with paragraph 1 of Article 109 of the Tax Code is specified, the amount reflected in line 110.02.026 is transferred;

      15) in line 110.00.040 excess amounts of unrealised exchange loss over the amount of unrealised exchange gains attributable to the deduction, defined as the sum of lines 110.01.034 and 110.02.027 (110.01.034 + 110.02.027) is specified;

      16) in line 110.00.041 taxes and other mandatory payments to the budget, deductible, defined as the sum of lines 110.01.035 and 110.02.028 (110.01.035 + 110.02.028) is specified;

      17) in line 110.00.042 the deductions on fixed assets, defined as the sum of lines 110.01.037 and 110.02.029 (110.01.037 + 110.02.029) is specified;

      18) in line 110.00.043 deductions for investment tax preferences in accordance with Articles 123 – 125 of the Tax Code and Article 15 of Enacting Law is specified, the amount reflects in line 110.02.030 is transferred;

      19) in line 110.00.044 other costs deductible in accordance with Tax Code is specified, the amount recorded in line 110.02.031 is transferred;

      20) in line 110.00.045 the amount to be attributed to deductions is specified. It is defined as the sum of lines 110.01.038 and 110.02.032 (110.01.038 + 110.02.032).

      19. In Section "Adjustments of income and deductions" in accordance with the Tax Code:

      1) in line 110.00.046 the total amount of income and deduction adjustments made in accordance with Articles 131, 132 of the Tax Code is specified. It is defined as the difference between lines 110.00.046 and 110.00.046 II (110.00.046 I –110.00.046 II ):

      2) in line 110.00.046 I the amount of income adjustment made according to Articles 131, 132 of the Tax Code is specified, value of the line 110.02.033 I is transferred;

      3) in line 110.00.046 II the amount of adjustment of the deductions made according to Articles 131, 132 of the Tax Code is specified, value of the line 110.02.033 II is transferred.

      20. In Section "Income and deduction adjustments in accordance with the Law On Transfer Pricing:

      1) in line 110.00.047 the amount of income adjustment made according to Law of the Republic of Kazakhstan dated July 5, 2008 "On transfer pricing" is specified (further – Law on transfer pricing), is defined as the sum of lines 110.01.039 and 110.02.034 (110.01.039 + 110.02.034);

      2) in line 110.00.048 the amount of the deduction adjustment made according to Law on transfer pricing is specified and is defined as the sum of lines 110.01.040 and 110.02.035 (110.01.04).110.01.040 + 110.02.035).

      21. In Section "Computation of taxable income":

      1) in line 110.02.036 the taxable income (loss) is specified. It is defined as the sum of lines (110.01.041 + 110.02.036);

      2) in line 110.00.050 the amount of income gained by the resident taxpayer from sources outside of the Republic of Kazakhstan, defined as the sum of lines 110.01.042 and 110.02.037 (110.01.042 + 110.02.037) is specified;

      3) in line 110.00.051 the amount of income subject to tax exemption in accordance with the treaties under the Tax Code, defined as the sum of lines 110.01.043 and 110.02.038 (110.01.043 + 110.02.038) is specified;

      4) in line 110.00.052 the amount of taxable income (loss) is specified with due regard to the features of international taxation. It is defined as the sum of lines 110.01.044 and 110.02.039 (110.01.044 + 110.02.039);

      5) line 110.00.053 shall indicate the loss from deduction of depreciation on fixed assets first put into operation, not to be transferred, the amount reflected in line 110.01.045 is transferred;

      6) in line 110.00.054 the loss to be transferred is specified. It is defined as the sum of lines 110.01.046 and 110.02.040 (110.01.046 + 110.02.040);

      7) in line 110.00.055 the amount of taxable income reduction is specified. It is defined as the sum of lines 110.01.048 and 110.02.041 (110.01.048 + 110.02.041);

      8) in line 110.00.056 the losses carried forward from previous tax periods in accordance with the Tax Code defined as the sum of lines 110.01.049 and 110.02.043 (110.01.049 + 110.02.043) is specified;

      9) in line 110.00.057 taxable income with regard to adjustments and the transferred losses is specified. It is defined as the sum of lines 110.01.050 and 110.02.044 (110.01.050 + 110.02.044).

      22. In Section "Calculation of tax liability":

      1) in line 110.00.058 the total amount of the calculated corporate income tax is specified. It is defined as the sum of lines 110.01.056 and 110.02.054 (110.01.056 + 110.02.054).

      23. In Section "Taxpayer's liability":

      1) surname, first name, patronymic (if any) of the Head shall be specified in the field "Full name of the Head";

      2) report filing date.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 110.01 – On taxation items and
(or) items related to taxation, on the calculation
of corporate income tax under subsurface use contract
on production sharing

      24. In Section "Total annual income":

      1) in line 110.01.001 the total value of realised fossil minerals and goods (works, services) by the taxpayer during the reporting tax period;

      2) in line 110.01.002 the total amount of value added upon sale of buildings, constructions, structures and assets not subject to amortization, including the securities is specified;

      3) in line 110.01.003 the amount of income gained from writing off of the taxpayer's liabilities by creditors is specified. This line also reflects liabilities not demanded by creditors at the time of approval of the liquidation balance upon liquidation of the taxpayer;

      4) in line 110.01.004 the total amount of payables accepted by the taxpayer as doubtful is specified;

      5) in line 110.01.005 the total amount of the rental property income previously used for carrying out contract activities is specified;

      6) in line 110.01.006 the amount of income gained and receivable by the taxpayer from the assignment of a debt claim is specified;

      7) in line 110.01.007 the amount of income gained and receivable by the taxpayer for consent to restrict or terminate entrepreneurial activity is specified;

      8) in line 110.01.008 the amount of income from the excess value of retired fixed assets over the value balance of a subgroup is specified, the amount reflected in line 110.06.006 is transferred;

      9) in line 110.01.009 the amount of income exceeding the amount of contributions to the fund of mitigation of deposits development consequences over the sum of actual expenses on mitigation of consequences of deposits development is specified;

      10) in line 110.01.010 the amount of income gained in the course of distributing income from shared ownership is specified;

      11) in line 110.01.011 the amount awarded by court or recognized by the debtor fines, penalties and other sanctions, in addition to returned from the budget unreasonably withheld previously fines is specified, if the amount has not been previously referred to deductions;

      12) in line 110.01.012 the total amount of income gained in the form of compensations on previously performed deductions is specified;

      13) in line 110.01.013 the total cost of gratuitously received property (works, services) by the taxpayer during the reporting tax period is specified.

      Value of the property received in the form of humanitarian assistance in case of occurrence of emergency situations of natural and anthropogenic impact and used for its intended purpose, as well as fixed assets value received free of charge by the Republican state enterprise from the state body or the Republican state enterprise on the basis of the Decision of the Government of the Republic of Kazakhstan shall be excluded from the total annual income on the lines 110.01.024 E and 110.01.024 F, if the specified is provided by the tax regime of the taxpayer-subsoil user;

      14) in line 110.01.014 the total amount of dividends received by the taxpayer is specified;

      15) in line 110.01.015 the income gained during the tax period at distribution of the net income and aimed at increase in authorized capital of resident legal entity with retention of interest of each trustor, participant is specified;

      16) in line 110.01.016 the total amount of income on remunerations is specified;

      17) in line 110.01.017 the total exchange rate difference or the excess of unrealised exchange gains over unrealised exchange loss is specified;

      18) in line 110.01.018 the total amount of winnings subject to obtaining (received) by the taxpayer is specified;

      19) in line 110.01.019 income receivable (received) by the taxpayer in the form of royalties is specified;

      20) in line 110.01.020 the amount of the excess of revenues over expenses, received in exploitation of objects of social sphere is specified;

      21) in line 110.01.021 the amount of the income from adjustment of expenses on geological study, investigation and preparatory works for production of natural resources, and also other expenses of subsoil users reflected in line 110.05.013 is specified, if on this line negative value is specified;

      22) in line 110.01.022 the total amount of other income which are subject to receipt (received) by the taxpayer and not reflected in lines 110.01.001 to 110.01.021 of the tax return is specified;

      23) in line 110.01.023 the total annual income defined by the addition amounts of lines 110.01.001 to 110.01.022 (amount 110.01.001 + 110.01.022) is specified.

      25. In Section "Total annual income adjustment":

      1) line 110.01.024 shall indicate the total amount of adjustments of the total annual income in accordance with the provisions of applicable tax legislation, which is determined by the sum of lines 110.01.024 A to 110.01.024 L (amount 110.01.024 A + to 110.01.024 L);

      2) line 110.01.025 shall indicate the amount of the total annual income subject to adjustments, defined as the difference between the lines110.01.023 and 110.01.024 (110.01.023 – 110.01.024).

      26. In the "Deductions" section:

      1) in line 110.01.026 the amount reflected in line 110.04.012 is transferred;

      2) in line 110.01.027 the amount of remuneration attributable to deductions is specified;

      3) in line 110.01.028 the total amount of paid liabilities, previously recognized as income attributable to deductions is specified;

      4) in line 110.01.029 the amount of doubtful claims, to be attributed to deductions is specified;

      5) in line 110.01.030 the amount of contributions to the fund of mitigation of deposits development consequences attributable to deductions is specified;

      6) in line 110.01.031 the amount of expenses of research and design, research and experimental-design research or technical work, depending on the applicable tax legislation as of the date of signing (conclusion) of the subsoil use contract to be attributed to deductions is specified;

      7) in line 110.01.032 the total expenses on social benefits, to be attributed to deductions is specified;

      8) in line 110.01.033 the amount, determined by the sum of lines 110.05.015, 110.05.019 and 110.05.020 (110.05.015 + 110.05.019 + 110.05.020) is transferred;

      9) in line 110.01.034 the amount of unrealised exchange loss or excess of unrealised exchange loss over unrealised exchange gains attributed to deductions is specified. Taxpayers using the tax regime not providing for currency translation for tax purposes, this line is not filled;

      10) in line 110.01.035 the amount of taxes paid to the budget within the limits accrued in accordance with the tax regime provided for by the subsoil use contract is specified;

      11) in line 110.01.036 the amount of fines, penalties, charges to be deducted is specified;

      12) in line 110.01.037 the total amount of depreciation, repair costs and other deductions on fixed assets determined by adding the amounts of lines 110.01.037 And 110.01.037 I (amount 110.01.037 A + 110.01.037 I) is specified;

      13) in line 110.01.037 A the amount reflected in lines 110.06.004 F and 110.06.008 C (110.06.004 F + 110.06.008 C) is specified;

      14) in line 110.01.037 the amount reflected in line 110.06.005 F is transferred;

      15) in line 110.01.037 C the amount reflected in line 110.07.001B is transferred;

      16) in line 110.01.037 D the amount reflected in line 110.06.004 J and 110.06.005 H (110.06.004 J + 110.06.005 H) is transferred;

      17) in line 110.01.037 E the amount reflected in lines 110.06.004 I and 110.06.005 G is transferred;

      18) in line 110.01.037 F the fixed assets value attributable to deductions on investment tax preferences is specified;

      19) in line 110.01.037 G the amounts reflected in lines 110.06.004 G and 110.06.007 I (110.06.004 G + 110.06.007 I) is specified;

      20) in line 110.01.037 N the amount reflected in line 110.06.008 D is transferred;

      21) in line 110.01.037 I the amount reflected in line 110.06.009 C is transferred;

      22) in line 110.01.038 the amount to be attributed to deductions is specified. To this line the amount reflected in line 110.01.038В is transferred. If this line is not filled by the taxpayer, the amount reflected in line 110.01.038A is transferred;

      23) line 110.01.038 A shall indicate deduction amount as the sum of the amounts of lines with 110.01.026 to 110.01.037 (amount 110.01.026 + to 110.01.037);

      24) line 110.01.038 B is filled by residents having a permanent establishment outside the Republic of Kazakhstan. The amount on this line is determined as the difference of the sums of lines 110.01.038A and 110.03.002 (110.01.038A + 110.03.002).

      27. In Section "Income and deductions adjustment in accordance with the Law On Transfer Pricing:

      1) in line 110.01.039 the amount of income adjustments made in accordance with the Law On Transfer Pricing is specified;

      2) in line 110.01.040 the amount of income deductions made in accordance with the Law On Transfer Pricing is specified.

      28. In Section "Computation of taxable income":

      1) in line 110.01.041 the amount of taxable income (loss), defined as the difference between the sum of lines 110.01.025, 110.01.038 and 110.01.040 plus 110.01.039 (110.01.025 – 110.01.038 + 110.01.039 - 110.01.040) is specified;

      2) in line 110.01.042 the amount reflected in line 110.08.001 is transferred;

      3) in line 110.01.043 the amount of taxable income (loss) subject to tax exemption in accordance with treaties determined by the addition of lines 110.01.043 A and 110.01.043 B (110.01.043 A + 110.01.043 B) is specified;

      4) in line 110.01.043 A the amount of taxable income subject to tax exemption in accordance with the treaty on avoidance of double taxation is specified;

      5) in line 110.01.043 B the amount of taxable income subject to tax exemption in accordance with other treaties is specified;

      6) in line 110.01.044 the total amount of taxable income (loss), defined as the difference of the sum of lines 110.01.041, 110.01.042 and 110.01.043 (110.01.041 + 110.01.042 – 110.01.043) is specified;

      7) in line 110.01.045 the amount of the loss received by the taxpayer according to paragraph 2 of Article 110 of the Tax Code which is not subject to transfer according to part of the third paragraph 1 of Article 124 of the Tax Code when receiving loss in line 110.01.044 is specified. In this case, if the amount on line 110.01.037 C is greater or equal to the sum of line 110.01.045, line 110.01.045 shall reflect the amount specified in line 110.01.041. If the amount on line 110.01.037C is less than the amount on line 110.01.041, in line 110.01.045 the amount of line 110.01.037 is specified;

      8) in line 110.01.046 the amount of the loss subject to transfer, defined as the amount of the loss obtained from the results of the reporting tax period, reduced by the amount of the loss, not be moved and folded with the amount of the loss incurred in the implementation of buildings, structures and premises used in entrepreneurial activities is specified;

      9) in line 110.01.047 maximum interest from taxable income when it is adjusted for the sum of lines 110.01.048A, 110.01.048B, 110.01.048C, 110.01.048D(%) is specified.

      In accordance with Article 122 of the Tax Code this line shall indicate 2% or 3 % depending on the applicable tax legislation as of the date of signing (conclusion) of the subsoil use contract;

      10) in line 110.01.048 the total amount of expenses (income) excluded (included) from (in) taxable income (–) in accordance with Article 122 of the Tax Code (the amount 110.01.048A to 110.01.048D) to the amount of 110.01.044 x 110.01.047 and (the amount of 110.01.048 E to 110.01.048 F) - 110.01.048G) is specified;

      11) in line 110.01.048A the amount of expenses actually incurred for the maintenance of objects of social sphere, in accordance with paragraph 1) of paragraph 1 of Article 122 of the Tax Code is specified;

      12) in line 110.01.048B the amount of the property donated to nonprofit organizations by the taxpayer during the tax period is specified;

      13) in line 110.01.048C the amount of sponsorship provided by the taxpayer during the tax period is specified;

      14) in line 110.01.048D the amount of targeted social assistance provided to individuals under the legislation of the Republic of Kazakhstan, determined in accordance with paragraph 3) of paragraph 1 of Article 122 of the Tax Code is specified;

      15) line 110.01.048 E is filled by taxpayers using the work of persons with disabilities. This line shall indicate the amount of expenses, in accordance with paragraph 2 of Article 122 of the Tax Code;

      16) line 110.01.048 F shall indicate the amount of the remuneration received for financial lease of fixed assets, in accordance with paragraph 3 of Article 122 of the Tax Code;

      17) line 110.01.048 G shall indicate the amount of depreciation previously attributed to deductions according to paragraph 2 of Article 110 of the Tax Code, the realization of fixed assets before the expiration of the three-year period of operation in accordance with paragraph 5 of Article 122 of the Tax Code. This line also reflects the cost of production equipment, attributed to deductions in the realization of the said equipment before the expiration of three-year period of operation.

      If the actual amount of expenses reflected in lines 110.01.048 A to 110.01.048 D is less than three (two) percent of the taxable income (110.01.044), the actual amount of expenses incurred shall be excluded from the taxable income. In the case, when the amount is greater than three (two) percent of the taxable income, the amount specified in the amount of three (two) percent of taxable income shall be excluded;

      18) in line 110.01.049 the amount of the loss carried forward from previous tax periods is specified;

      19) in line 110.01.050 taxable income subject to adjustments and losses carried forward, defined as the difference between lines 110.01.044, 110.01.048 and 110.01.049 is specified. If the amount specified in line 110.01.046 is greater than the difference of the previous two lines, the value of this line will be negative.

      29. In Section "Calculation of tax liability":

      1) in line 110.01.051 corporate income tax rate is specified;

      2) line 110.01.052 shall indicate the amount of tax paid outside the Republic of Kazakhstan, based on income at sources outside the Republic of Kazakhstan, which is credited against the payment of corporate income tax in the Republic of Kazakhstan;

      3) line 110.01.053 shall indicate the amount of corporate income tax with due regard to foreign tax credit for the reporting tax period.

      It is defined as the difference of the product of lines 110.01.050 and 110.01.051 and line 110.01.052 (110.01.050х110.01.051 – 110.01.052);

      4) line 110.01.054 shall indicate the net income of a legal entity-non-resident from activities in the Republic of Kazakhstan through a permanent establishment;

      5) line 110.01.055 shall indicate the amount of corporate income tax on net income:

      in line 110.01.055 I the amount of corporate income tax on net income computed at the rate of 15% of the line 110.01.054 is specified;

      line 110.01.055 II shall indicate the amount of corporate income tax on net income computed at the rate stipulated in a treaty from the line 110.01.054. If the provisions of the international agreement (treaty) concerning corporate income tax on net income are applied by the taxpayer, the corporate income tax rate on net income is specified;

      the line 110.01.055 III is filled in if the line 110.01.055 II is filled in. The country code is specified in this line in accordance with paragraph 57 of this Rules, with which the Republic of Kazakhstan signed the treaty;

      line 110.01.055 IV is filled in if the line 110.01.055 II is filled in. Name of the specified treaty is indicated in this line;

      in line 110.01.056 the total amount of calculated corporate income tax is specified. It is defined as (110.01.053 + 110.01.055 I or 110.01.055 II).

4. Drafting of forms 110.02 – On the taxation of items and
(or) items related to taxation, calculation
of corporate income tax on non-contractual
activities

      30. This form is designed to reflect the subsoil user information about the items of taxation and (or) items related to taxation on the calculation of corporate income tax on non-contractual activities, with due regard to the provisions of Article 310 of the Tax Code.

      31. In the Section "Total annual income":

      1) line 110.02.001 shall indicate sales proceeds in accordance with Article 86 of the Tax Code;

      2) line 110.02.002 shall indicate income from value growth in accordance with Article 87 of the Tax Code;

      3) line 110.02.003 shall indicate income from derivative financial instruments, including swaps, taking into account losses carried forward from previous tax periods;

      4) line 110.02.004 shall indicate the income from writing off of liabilities in accordance with Article 88 of the Tax Code;

      5) line 110.02.005 shall indicate the income for doubtful liabilities in accordance with Article 89 of the Tax Code;

      6) line 110.02.006 shall indicate income from the cession of a right in accordance with Article 91 of the Tax Code;

      7) line 110.02.007 shall indicate gain on retirement of fixed assets, determined in accordance with Article 92 of the Tax Code;

      8) line 110.02.008 shall indicate the penalties, fees and other types of sanctions which are awarded or recognized by the debtor, except for the unreasonably withheld penalties returned from the budget if these amounts were not charged earlier to the deductions included in the total annual income in accordance with paragraph 14) of paragraph 1 of Article 85 of the Tax Code;

      9) line 110.02.009 shall indicate the dividends included in the total annual income according to paragraph 17) of paragraph 1 of Article 85 of the Tax Code, the total amount of remunerations on deposit, debt security, the bill, the Islamic rental certificate, the winnings included in the total annual income according to paragraphs 18) and 20) of paragraph 1 of Article 85 of the Tax Code;

      10) line 110.02.010 shall indicate the excess of the amount of unrealised exchange gains over the amount of unrealised exchange loss determined according to the international financial reporting standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting included in the total annual income in accordance with paragraph 19) of paragraph 1 of Article 85 of the Tax Code;

      11) line 110.02.011 shall indicate income on investment deposit placed in the Islamic Bank, determined in accordance with paragraph 22-1) of paragraph 1 of Article 85 of the Tax Code;

      12) line 110.02.012 shall indicate other income of the taxpayer, be included in total annual income in accordance with the Tax Code;

      13) line 110.02.013 shall indicate the total annual income defined as the sum of lines 110.02.001 for 110.02.012;

      14) line 110.02.014 shall indicate the total amount of adjustments of the total annual income in accordance with Article 99 of the Tax Code or Article 3-1 of the Enacting Law;

      15) line 110.02.015 shall indicate unrealised exchange gains and loss generated in the transition to a different method of valuation of inventory;

      16) line 110.02.016 shall indicate the total annual income taking into account adjustments defined as the difference between the lines110.02.013 and 110.02.014 increased by the line 110.02.015 (if value of this line is positive) or reduced by the line 110.02.015 (if value of this line is negative) (110.02.013 – 110.02.014 + or – 110.02.015).

      32. In the "Deductions" section:

      1) line 110.02.017 shall indicate the cost of sold (used) goods purchased and donated works and services attributable to deductions in accordance with paragraph 1 of Article 100 of the Tax Code and defined as 110.02.017 I minus 110.02.017 II plus 110.02.017 III plus 110.02.017 IV plus 110.02.017 V minus 110.02.017 VI minus 110.02.017 VII minus 110.02.017 VIII minus 110.02.017 IX (110.02.017 I – 110.02.017 II + III 110.02.017 + 110.02.017 IV + V 110.02.017 V – 110.02.017 VI – 110.02.017 VII – 110.02.017 VIII –110.02.017 IX);

      line 110.02.017 I shall indicate the prime cost of goods, raw materials (including purchased semi – finished products and accessories, designs and details, fuel, spare parts, etc.) (further- inventories) as of the beginning of the tax period. In the initial tax return, the specified line is filled in according to the data defined on the balance sheet as of the beginning of tax period. The taxpayer filing its initial tax return, the inventories as of the beginning of the reporting tax period may be not available;

      2) line 110.04.002 is filled according to the balance sheet as of the end of the reporting tax period. In this case, this line does not reflect the value of the goods recorded in the inventory balances as of the end of the year and in transit (for example, the sale of goods on the condition of FAS-port), the income from the sale of which is recognized for tax purposes in the reporting tax period. In the liquidation tax return submitted by the taxpayer during the tax period, line 110.02.017 II is filled on the basis of accounting data as of the end of the corresponding tax period;

      line 110.02.017 III shall indicate the cost of purchased, including gratuitously received, inventories by the taxpayer during the tax period, the performed works and the rendered services by the third-party organizations, individual entrepreneurs, private notaries, lawyers. The data given in the specified line shall not include the expenditure attributable to deductions in lines 110.02.018 to 110.02.031of the tax return. It is defined as the sum of lines 110.02.017 III A to 110.02.017 III H (amount 110.02.017 III A + to 110.02.017 III H):

      line 110.02.017 III A shall indicate the cost of inventories, purchased or received free of charge during the reporting tax period by the taxpayer;

      in line 110.02.017 III B the cost of financial services is specified;

      in line 110.02.017 III C the cost of the advertising services is specified;

      in line 110.02.017 III D the cost of consulting services is specified;

      in line 110.02.017 III E the cost of marketing services is specified;

      in line 110.02.017 III F the cost of design services is specified;

      in line 110.02.017 III G the cost of engineering services is specified;

      in line 110.02.017 III H the cost of acquisition of other works and services is specified;

      line 110.02.017 IV shall indicate the expenses on accrued income of employees and other payments to individuals attributable to deductions in accordance with Article 110 of the Tax Code, with the exception of expenses on accrued income of workers:

      reflected on the line 110.02.023 and representing excess of the per diem rate established by paragraph 4) of paragraph 3 of Article 155 of the Tax Code;

      included in initial value of fixed assets, objects of preferences;

      recognized by the subsequent expenses in accordance with paragraph 3 of Article 122 of the Tax Code;

      included in initial value of assets which are not subject to depreciation in accordance with Article 87 of the Tax Code;

      in line 110.02.017 V the cost of works and services, the prime cost of inventories recognized by expenses of the future periods in the previous tax periods and carried on deductions in the reporting tax period is specified;

      in line 110.02.017 VI the actual cost of works and services, the prime cost of inventories recognized by the subsequent expenses which tax accounting is made in accordance with Article 122 of the Tax Code is specified;

      in line 110.02.017 VII the actual cost of works and services, the prime cost of inventories included in initial value of fixed assets, objects of preferences and assets which are not subject to depreciation is specified;

      in line 110.02.017 VIII the cost of works and services, the prime cost of inventories which are not carried on deductions on the basis of Article 115 of the Tax Code, except for the cost reflected on the line 110.02.017, is specified;

      in line 110.02.017 IX the cost of works and services, the prime cost of inventories recognized as expenses of future periods and which are subject to deduction in the subsequent tax periods is specified;

      2) in line 110.02.018 the total amount of penalties, fees, charges deductible in accordance with paragraph 6 of Article 100 of the Tax Code is specified;

      3) in line 110.02.019 the value added tax which in connection with application of the proportional method is not subject to classification and belongs on deductions according to the second part of paragraph 12 of Article 100 of the Tax Code is specified;

      4) in line 110.02.020 the excess of the value-added tax credit, over the assessed value added tax formed on January 1, 2009 and referred to deductions in accordance with paragraph 13 of Article 100 of the Tax Code is specified;

      5) in line 110.02.021 the amount of expenditures of a taxpayer on accrued social contributions to the State social insurance Fund attributable to deductions in accordance with paragraph 14-1 of Article 100 of the Tax Code is specified;

      6) in line 110.02.022 the total amount of remuneration attributable to deductions in accordance with Article 103 of the Tax Code, Article 14З of Enacting Law is specified;

      7) in line 110.02.023 amounts of compensations for business trips deductible in accordance with Article 101 of the Tax Code is specified;

      8) in line 110.02.024 paid doubtful liabilities deductible in accordance with Article 104 of the Tax Code, including the amount of liabilities previously recognized as income in accordance with Article 88 of the Tax Code, deductible in accordance with the second part of Article 104 of the Tax Code is specified;

      9) in line 110.02.025 doubtful claim deductible in accordance with Article 105 of the Tax Code is specified;

      10) in line 110.02.026 the insurance premium payable or paid by the insurant under insurance agreements, with the exception of insurance premiums under accumulative insurance contract deductible in accordance with paragraph 1 of Article 109 of the Tax Code is specified;

      11) in line 110.02.027 the excess of amount of unrealised exchange loss over the amount of unrealised exchange gains deductible in accordance with Article 113 of the Tax Code is specified;

      12) in line 110.02.028 taxes and other mandatory payments to the budget carried on deduction according to Article 114 of the Tax Code are specified;

      13) in line 110.02.029 deductions on the fixed assets made according to Articles 116 – 122 of the Tax Code are specified;

      in line 110.02.029 I deductions on the fixed assets put into operation before and (or) after January 1, 2009 within the investment project under the contracts with providing release from payment of the corporate income tax signed till January 1, 2009 according to the Law of the Republic of Kazakhstan dated January 8, 2003 "On investments" (further – the Law on investments) which tax accounting is performed in accordance with paragraph 10 of Article 117 and paragraph 2-1 of Article 120 of the Tax Code are specified for reference;

      14) in line 110.02.030 deductions on investment tax preferences in accordance with Articles 123 – 125 of the Tax Code, and also Article 15 of Enacting law are specified;

      15) in line 110.02.031 other expenses carried on deduction according to the Tax Code are specified. in line 110.02.031 are included, including the costs incurred under the contracts for exploration and (or) exploration of common mineral resources, underground waters, therapeutic muds, as well as construction and (or) operation of underground facilities not related to exploration and (or) production, attributable to deductions in accordance with articles 107, 111 and 112 of the Tax code.

      in line 110.02.031 are included, including the costs incurred under the contracts for exploration and (or) exploration of widespread mineral deposits, underground waters, therapeutic muds, as well as construction and (or) operation of underground facilities not related to exploration and (or) production, attributable to deductions in accordance with Articles 107, 111 and 112 of the Tax Code.

      This line also includes line 110.02.031 I, where managerial and general administrative expenses of a nonresident are included;

      16) in line 110.02.032 the sum attributable to deductions is specified;

      in line 110.02.032 I total costs attributable to deductions is specified. It is defined as the sum of lines from 110.02.017 to 110.02.031 (the sum from 110.02.017 + to 110.02.031);

      in line 110.02.032 II total expenses of a non-commercial entities chargeable to deduction is specified in accordance with Article 134 of the Tax Code, which is simultaneously submit the corporate income tax return on form 130.00. Line 130.00.029 is transferred to this line;

      in line 110.02.032 III the amount of expenses chargeable to deduction by residents, having a permanent (s) establishment (s) outside of the Republic of Kazakhstan.

      33. In Section "Income and deductions adjustment":

      1) in line 110.02.033 the total amount of adjustments of income and deductions made in accordance with Articles 131, 132 of the Tax Code is specified. It is defined as the difference between the lines110.02.033 I and 110.02.033 II (110.02.033 I – 110.02.033 II);

      in line 110.02.033 I the amount of income adjustments made in accordance with Articles 131, 132 of the Tax Code is specified;

      in line 110.02.033 II the amount of deductions adjustment made in accordance with Articles 131, 132 of the Tax Code is specified.

      34. In Section "Income and deductions adjustment in accordance with the Law On Transfer Pricing":

      1) in line 110.02.034 the amount of income adjustments made in accordance with the Law On Transfer Pricing is specified;

      2) in line 110.02.035 the amount of deductions adjustment made in accordance with the Law On Transfer Pricing is specified.

      35. In Section "Computation of taxable income":

      1) in line 110.02.036 the taxable income (loss) is specified. It is defined as the difference between the lines110.02.016, 110.02.032 and 110.02.035 increased on lines 110.02.033 and 110.02.034 (110.02.016 – 110.02.032 + 110.02.033 + 110.02.034 - 110.02.035);

      2) in line 110.02.037 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. line 110.02.037 is for reference purposes. This line also includes line 110.02.037 I:

      in line 110.02.037 I the income gained in the country with the preferential tax treatment determined in accordance with Article 224 of the Tax Code is specified.

      The value of line 110.02.037 I is included in the taxable income calculation;

      3) in line 110.02.038 the amount of income to be exempt from taxation in accordance with treaties as specified in paragraph 5 of Article 2, of Articles 212, 213 of the Tax Code is specified;

      4) in line 110.02.039 the amount of taxable income (loss) is specified, taking into account the peculiarities of international taxation. It is defined as the sum of lines 110.02.036 and 110.02.037 I over minus of line 110.02.038 (110.02.036 + 110.02.037 I – 110.02.038);

      5) in line 110.02.040 tax loss carry forwards in accordance with paragraph 1 of Article 137 of the Tax Code is specified;

      6) in line 110.02.041 taxable income reduction in accordance with Article 133 of the Tax Code or Article 3-2 of Enacting law is specified. It is defined as the sum of lines 110.02.041 A and 110.02.041 B (110.02.041 A + 110.02.041 B);

      in line 110.02.041 A the expenses for which the taxpayer is entitled to reduce the taxable income in accordance with paragraph 1 of Article 133 of the Tax Code is specified;

      in line 110.02.041 the income for which the taxpayer is entitled to reduce the taxable income in accordance with paragraph 2 of Article 133 of the Tax Code or paragraph 3-2 of Enacting Law is specified;

      7) in line 110.02.042 the taxable income taking into account the reduction made in accordance with Article 133 of the Tax Code, and also paragraph 3-2 of Enacting Law is specified. It is defined as the difference between the lines110.02.039 and 110.02.041. If line 110.02.041 is more than line 110.02.039, zero (110.02.039 – 110.02.041) is specified in line 110.02.042;

      8) in line 110.02.043 the losses carried forward from previous tax periods in accordance with paragraph 1 of Article 137 of the Tax Code and Article 15-1 of Enacting Law is specified;

      9) in line 110.02.044 taxable income, taking into account losses carried forward is specified. Filled in if line 110.02.042 reflects a positive value. It is defined as the difference between the lines 110.02.042 and 110.02.043. If line 110.02.043 is more than line 110.02.042, zero (110.02.042 – 110.02.043) is specified in line 110.02.044.

      36. In Section "Calculation of tax liability":

      1) in line 110.02.045, the rate of corporate income tax in accordance with Article 4 of Enacting Law or in accordance with paragraph 2 of Article 147 of the Tax Code, in percentage is specified;

      2) in line 110.02.046, the amount of taxes paid outside the Republic of Kazakhstan on income or an identical type of income tax on income gained by a resident taxpayer from sources outside the Republic of Kazakhstan is specified, which is credited when paying corporate income tax in the Republic of Kazakhstan in accordance with Article 223 of the Tax Code;

      3) in line 110.02.047 the amount of corporate income tax taking into account foreign tax credit is specified. It is defined as the difference of the product of lines 110.02.044 and 110.02.045 and line 110.02.046 (110.02.044 x 110.02.045 – 110.02.046);

      4) in line 110.02.048 the amount of corporate income tax, withheld in a tax period at the source of payment on income in the form of winnings, reducing the amount of corporate income tax payable to the budget in accordance with paragraph 2 of Article 139 of the Tax Code is specified;

      5) in line 110.02.049 I the amount of corporate income tax withheld at the source of payment from the income in the form of remuneration in the previous tax periods and transferred in accordance with paragraph 3 of Article 139 of the Tax Code is specified;

      in line 110.02.049 II the amount of corporate income tax withheld in the tax period at the source of payment from the income in the form of remuneration reducing the amount of corporate income tax which is subject to payment in the budget in accordance with paragraph 2 of Article 139 of the Tax Code is specified;

      6) in line 110.02.050 the amount of corporate income tax withheld at source of payment in accordance with Article 200 of the Tax Code is specified;

      7) in line 110.02.051 the amount of calculated corporate income tax for the tax period, defined as the difference between the lines 110.02.051 I and 110.02.051 II and 110.02.051 III and 110.02.051 IV and 110.02.051 V (110.02.051 I – 110.02.051 II – 110.02.051 III – 110.02.051 IV – 110.02.051 V) is specified;

      in line 110.02.051 I the amount of calculated corporate income tax for the tax period in accordance with Article 139 of the Tax Code is specified. It is defined as the difference between the lines110.02.047, 110.02.048, 110.02.049 I, 110.02.049 II, 110.02.050. If the resulting difference is less than zero, line 110.02.051 I shall indicate zero (110.02.047 – 110.02.048 – 110.02.049 I-110.02.049 II-110.02.050);

      in line 110.02.051 II the amount of reduction of calculated corporate income tax for the tax period in accordance with Article 451 of the Tax Code is specified. Filled in by the taxpayers carrying out their activities under a special tax regime provided for by Articles 448 – 452 of the Tax Co de. It is determined as 70 percent from line 110.02.051 I (110.02.051 I x 70 %);

      in line 110.02.051 III the amount of the reduction of corporate income tax in connection with the use of standard tax benefits in accordance with the contract concluded with the authorized body on investments is specified;

      in line 110.02.051 IV the amount by which the taxpayer is entitled to reduce calculated corporate income tax on the basis of the contract concluded with the authorized state body on investments prior to January 1, 2009 in accordance with the Law on Investments is specified;

      in line 110.02.051 V the amount of the reduction of corporate income tax in accordance with Article 151 of the Tax Code, defined as 100 % of line 110.02.051 I (110.02.051 I x 100%) is defined;

      8) in line 110.02.052 the net income of a legal entity-non-resident from activities in the Republic of Kazakhstan through a permanent establishment in accordance with paragraph 1 of Article 199 of the Tax Code is specified. It is defined as the difference between the lines110.02.044 and 110.02.051 (110.02.044-110.02.051);

      9) in line 110.02.053 the amount of corporate income tax on net income is specified:

      in line 110.02.053 I the amount of corporate income tax on net income calculated in accordance with paragraph 1 of Article 199 of the Tax Code at the rate of 15 percent, defined as 15% of line 110.02.052 (110.02.052 x 15%) is specified;

      in line 110.02.053 II the amount of corporate income tax on net income calculated in accordance with Article 212 of the Tax Code at the rate provided for in the treaty is specified. If the provisions of the treaty concerning corporate income tax on net income are applied by the taxpayer, the corporate income tax rate on net income is specified;

      line 110.02.053 III is filled in if line 110.02.053 II has been filled. Code of the country with which the Republic of Kazakhstan signed the treaty is specified in this line in accordance with paragraph 57 of this Rules;

      line 110.02.053 IV is filled in if line 110.02.053 II is filled. Name of the specified treaty is indicated in this line;

      in line 110.02.054 the total amount of calculated corporate income tax is specified. It is defined as (110.02.051 + 110.02.053 I or 110.02.053 II).

5. Drafting of form 110.03 - Managerial and
general administrative expenses

      37. This form is intended to determine the amount of managerial and general administrative expenses, attributable to deductions, in accordance with the applicable tax regime and the provisions of the subsoil use contract, and is filled in by a non – resident operating in the Republic of Kazakhstan through a permanent establishment entitled to apply the provisions of the treaty on avoidance of double taxation and prevention of tax evasion with respect to taxes on income or property (capital), concluded by the Republic of Kazakhstan (hereinafter - the treaty).

      38. In Section "General Information on the Taxpayer" the taxpayer specifies the following data:

      1) the applied method of the specified expenses attributing to deductions in accordance with Articles 196 or 197 of the Tax Code;

      2) the applied method of calculation index at application of the apportionment method in accordance with Article 196 of the Tax Code;

      3) code of the country with which the treaty is signed. Code of the country with which the Republic of Kazakhstan signed the applied treaty is specified according to paragraph 305 of these Rules;

      4) tax period of the non-resident taxpayer in the country of residence (the date of the beginning and the end of the specified tax period is noted);

      5) TRACTPT - taxpayer residence-based adjustment coefficient for the tax period (the amount of adjustment coefficient in case of its application is noted);

      6) ACTPPE– adjustment coefficient of the tax period in the Republic of Kazakhstan from activities through a permanent establishment (the amount of the adjustment coefficient in the case of its application is noted).

      In the case of not applying the adjustment coefficient (coefficients), suitable box (boxes) is not filled in (are not filled in).

      The adjustment coefficient is applied the apportionment method applying for the purpose of comparison of indicators of the taxpayer from activity in the Republic of Kazakhstan and from its activity as a whole in case of noncurrency of the tax periods in the Republic of Kazakhstan and the country of taxpayer. residence

      39. The TRACTP is introduced in order to bring the duration of the tax periods of the taxpayer in the country of residence into line with that in the Republic of Kazakhstan for calculation of managerial and general administrative expenses of a non-resident, attributable to deductions in the Republic of Kazakhstan in accordance with the provisions of Article 196 of the Tax Code. The TRACTP is defined as the ratio of the number of months of the relevant tax period of the taxpayer in the country of residence within the framework of the base tax period to the total number of months of the tax period of the taxpayer in the country of residence. The reporting tax period in the Republic of Kazakhstan is accepted as the base tax period.

      Example 1.

      The taxpayer applies the apportionment method when calculating the amount of managerial and general administrative expenses attributable to deductions in the Republic of Kazakhstan. Calculation Index is calculated according to the first method.

      The tax period of the taxpayer in the country of residence is 15 months from September 1, 2000 to December 31, 2001. As the base tax period the tax period of the taxpayer in the Republic of Kazakhstan consisting of 12 months from January 1 to December 31, 2001 is accepted. The base tax period (January 2001 – December 2001) includes the tax period of the taxpayer in the country of residence from January to December 2001, in this case the TRACTP is 12/15.

      40. The ACTPPE is introduced with the purpose of coordination of the dates of the start-end tax periods of a taxpayer in the Republic of Kazakhstan and the country of residence with an equal duration of the specified tax periods for the calculation index in accordance with the provisions of Article 196 of the Tax Code. The ACTPPI is defined as the ratio of the number of months of the relevant tax period in the Republic of Kazakhstan within the framework of the base tax period to the total number of months of the tax period of the taxpayer in the Republic of Kazakhstan.

      The tax period of the taxpayer in the country of residence is accepted as the base tax period.

      Example 2.

      The taxpayer applies the apportionment method when calculating the amount of managerial and general administrative expenses attributable to deductions in the Republic of Kazakhstan. Calculation Index is calculated according to the first method.

      The tax period in the country of residence of the taxpayer consists of 12 months from September 1, 2000 to August 31, 2001. The tax period in the Republic of Kazakhstan is 12 months from January 1 to December 31, 2001.

      The tax period of the taxpayer in the country of residence is accepted as the base tax period.

      The base tax period (September 2000–August 2001) includes two tax periods in the Republic of Kazakhstan: September-December 2000 and January–August 2001, respectively, ACTPPI 1 – 4/12; ACTPPI 2 – 8/12.

      41. In Section "Expenses":

      1) line 110.03.001 is intended to reflect the amount of managerial and general administrative expenses of a non-resident;

      2) line 110.03.002 is intended to reflect the calculation index used in the application of the apportionment method;

      3) line 110.03.003 is intended to reflect the amount of managerial and general administrative expenses of a non-resident incurred in order to obtain income from sources in the Republic of Kazakhstan, attributable to deductions in the Republic of Kazakhstan.

      When applying the apportionment method, the value of line 110.03.003A is defined as the product of line 110.03.001A and 110.03.002A.

      When applying the method of direct expenses attribution on deductions, the amount of managerial and general administrative expenses of a non-resident directly incurred for the purpose of gaining income at sources in the Republic of Kazakhstan and documented in accordance with Article 197 of the Tax Code is specified in line 110.03.003 B. Total expenses reported under line 110.03.003, shall be determined under the separate accounting of such expenses in accounting. In this case, the accounting policy of a non-resident is attached.

      The value of line 110.03.003 is transferred to line 110.04.006.

6. Drafting of form 110.04 - Expenses for the sold goods
(works, services)

      42. This form is intended to determine the amount of expenses on sold goods, work performed, services rendered, to be attributable to deductions, and the amount of income (loss) from the change of the assets pricing method to be included (excluded) in (from) the total annual income (-a) in accordance with the applicable tax regime and provisions of contract for the subsoil use.

      The taxpayer, using the purchase, production and sale of goods (works, services) as a means of income gaining, is obliged to specify the value of inventories (hereinafter -Inventories) as of beginning and end of the reporting tax period.

      43. In Section "Expenses":

      1) in line 110.04.001 the cost of inventories as of the beginning of the reporting tax period is the cost of inventories as of the end of the previous tax period. The data is transferred from the corresponding line 110.04.002 for previous tax period. In the initial tax return, the specified line is filled in according to the data defined on the balance sheet as of the beginning of the reporting tax period. The taxpayer filing its initial tax return, may have not the inventories as of the beginning of the reporting tax period;

      2) line 110.04.002 is filled according to the balance sheet as of the end of the reporting tax period. In this case, this line does not reflect the value of the goods recorded in the inventory balances as of the end of the year and in transit (for example, the sale of goods on the condition of FAS-port), the income from the sale of which is recognized for tax purposes in the reporting tax period. In the liquidation declaration submitted by the taxpayer during the reporting tax period, line 110.04.002 is filled in on the basis of accounting data as of the end of the relevant tax period;

      3) in line 110.04.003 the cost of the materials acquired, gratuitously received during the accounting tax period by the taxpayer (raw materials and materials, purchased semi-finished products and accessories, designs and details, fuel, spare parts, etc.), goods, the performed works and the rendered services by the third-party organizations and (or) individual entrepreneurs for business activity of the taxpayer is specified. It is determined by adding the amounts of lines 110.04.003 A, 110.04.003 B, 110.04.003 C, 110.04.003 D, 110.04.003 E, F 110.04.003 F, 110.04.003 H, 110.04.003 I, 110.04.003 K, 110.04.003 L, 110.04.003 M, 110.04.003 N, 110.04.003 O, 110.04.003 P, Q 110.04.003 Q, 110.04.003 R;

      4) line 110.04.004 is designed to determine the amount of expenditure on wages, to be attributable to deductions, in accordance with the applicable tax regime and the provisions of the contract for subsurface use. At the same time, any income of employees paid by employers in cash or kind, including income provided by the employer in the form of material, social benefits or other tangible effect, shall be included in the wage costs. It is defined as the difference between the sums of lines 110.04.004A, 110.04.004B, 110.04.004C and 110.04.004D (110.04.004A and 110.04.004B and 110.04.004C-110.04.004D);

      5) in line 110.04.004A the total gross wages to employees is specified;

      6) in line 110.04.004B the incomes of employees, defined in accordance with Article 149 of the Tax Code, except for wages, reflected in line 110.04.004A is specified;

      7) in line 110.04.004C the expenditures on the remuneration of employees that are not reflected in lines 110.04.004A and 110.04.004B are specified. For example, payments to employees in connection with the reorganization of the employer legal entity, with staff reduction;

      8) in line 110.04.004D the amount of the accrued income of workers employed on the repair of fixed assets and the amount of material and social benefits granted to them is specified;

      9) in line 110.04.005 the sum of all other expenses on production and realization of goods (works, services), not included in line 110.04.003, defined as the sum of lines 110.04.005A, 110.04.005F and 110.04.005G is specified;

      10) in line 110.04.005A the total amount of travel expenses defined as the sum of lines from 110.04.005B to 110.04.005E is specified. In line 110.04.005B the amount of actually incurred travel costs to the place of business trip and back, including payment of costs for booking is specified. In line 110.04.005C the amount of actual expenses on residential rent, including booking expenses is specified. In lines 110.04.005D and 110.04.005E the respective amounts of paid daily travel subsistence allowances in and outside the Republic of Kazakhstan within the norms established by the Government of the Republic of Kazakhstan in accordance with the tax legislation applicable at the time of conclusion of the contract on subsurface use are specified;

      11) in line 110.04.005F the amount actually incurred representation expenses is specified;

      12) in line 110.04.005G the amount of the deferred expenses chargeable to the expenses of the reporting tax period is specified.

      The data given in lines from 110.04.003 to 110.04.005 shall not repeat the data reflected in lines from 110.01.026 to 110.01.037;

      13) line 110.04.006 shall indicate the amount of managerial and general administrative expenses of a non-resident taxpayer, attributable to deductions in accordance with Articles 195-197 of the Tax Code, and shall be filled in by a non-resident taxpayer, carrying out activities in the Republic of Kazakhstan through a permanent establishment, entitled to apply the provisions of the double taxation treaty. This amount is transferred from line 110.03.003;

      14) in line 110.04.007 the total amount of inventories and other expenses included in expenses for sold goods (works, services), (110.04.001 – 110.04.002) and sum of lines from 110.04.003 to 110.04.006 is specified;

      15) in line 110.04.008 actual cost of inventories, works and services used for repairs under the Article 113 of the Tax code is specified;

      16) in line 110.04.009 actual cost of inventories, works and services intended to construction-in-progress is specified;

      17) in line 110.04.010 the cost of inventories, works and services used in order to obtain the total annual income is specified;

      18) in line 110.04.011 the amount of future period expenses as of the end of tax period is specified;

      19) in line 110.04.012 the total expenses for sold goods (works, services), defined by the subtraction of the sums of lines 110.04.008, 110.04.009 and 110.04.010 from the sum of line 110.04.007 (110.04.007 – 110.04.008 – 110.04.009 – 110.04.010) is specified;

      20) in line 110.04.013A the used cost of production method of inventories as of the end of the reporting tax period is specified. The box designed to reflect estimated prime cost by the "LIFO" method, is not to be completed;

      21) in line 110.04.013B fact of the change of applied estimation method is specified. This line is filled in by the taxpayer in case of modification of the method for inventories cost estimation;

      22) in line 110.04.014 the total income (loss) gained in case of modification of the method for inventories cost estimation, determined by subtracting the sum of line 110.04.013D from sum of line 110.04.013C (110.04.013D – 110.04.013C) is specified;

      the value of line 110.04.012 is transferred to line 110.01.026.

      The value of line 110.04.014 is transferred to line 110.01.024G.

7. Drafting of form 110.05 - Expenses for geological
study, exploration and preparatory work for the extraction of natural
resources and other expenses of subsoil users

      44. This form is intended to determine the amount of expenses incurred by the subsoil user before the commencement of production after commercial discovery for geological study, exploration and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users to be attributable to deductions in accordance with Article 101 of the Tax Code, or in accordance with the provisions of contracts on subsoil use.

      45. In Section "Expenses for geological study, exploration and preparatory work for the extraction of natural resources":

      1) line 110.05.001 is meant to reflect the amount of expenditures for geological study;

      2) line 110.05.002 is meant to reflect the cost of exploration and preparatory works for extraction of fossil minerals in the period of assessment and construction;

      3) line 110.05.003 is meant to reflect the total administrative costs;

      4) in line 110.05.004A the amount of paid signature bonus is specified;

      5) in line 110.05.004B the amount of commercial discovery bonus is specified;

      6) line 110.05.004C is filled in by subsoil users being the production bonus payers according to the terms of contracts on subsoil use;

      7) line 110.05.005 is filled by subsoil users being the his/her historical cost payers, according to the terms of contracts on subsoil use;

      8) in line 110.05.006 other expenses attributable to deductions in accordance with paragraph 1 of Article 101 of the Tax Code, except expenses on implementation of the extracted minerals are specified;

      9) in line 110.05.007 the total cost for geological study, exploration and preparatory works for extraction of natural resources and other expenses of the taxpayer, defined as the sum of lines from 110.05.001 to 110.05.006 is specified;

      10) in line 110.05.008 the total amount of income earned by the subsurface user with respect to activities conducted within the framework of the concluded contract during the period of conducting geological studies, exploration and preparatory works for the extraction of natural resources prior to the commencement of production after commercial discovery is specified;

      11) in line 110.05.008A the income amount of subsoil use subrogation is specified;

      12) in line 110.05.009 the income amount from line 110.05.008, which decreases the amount of the expenses referred to in line 110.05.007 is specified. It is defined as the sum of lines 110.05.010 and 110.05.011;

      13) in line 110.05.010 the total amount of income earned by the subsurface user during the realization of mineral resources is specified;

      14) in line 110.05.011 the total amount of income subject to exclusion from the total annual income is specified. It is defined as the sum of lines from 110.05.011A to 110.05.011J;

      15) in line 110.05.012 the total amount of income by which the amount of expenses received in line 110.05.007 decreases is specified. It is defined as the difference between the lines110.05.008 and 110.05.009;

      16) in line 110.05.013 the sum of the expenses for geological studies, exploration and preparatory works for extraction of natural resources, being attributable to deductions, received as the positive difference between the lines110.05.007 and 110.05.012 is specified.

      If on line 110.05.013 negative value is received, the specified amount is recognized as the income from adjustment of expenses on geological study and preparatory works for production of natural resources, and also other expenses of subsoil users.

      46. In Section "Expenses for acquisition of fixed assets and intangible assets":

      1) line 110.05.014 is meant to reflect expenditures on acquisition of fixed assets and intangible assets. It is determined by adding the sums of lines 110.05.014A and 110.05.014B;

      2) line 110.05.014A is meant to reflect expenditures on acquisition of fixed assets;

      3) line 110.05.014 is meant to reflect the amount of expenses on acquisition of intangible assets including expenses on acquisition of subsoil use rights.

      47. In Section "Expenses for geological study and preparatory work for the extraction of natural resources, acquisition of fixed assets and intangible assets":

      1) in line 110.05.015A the amount of expenses for geological study and preparatory works for production of natural resources, acquisition of fixed assets and intangible assets is specified. In the first tax period of the contract validity, to this line the amount defined in line 110.05.013 in subsequent tax periods – sum of lines 110.05.013, 110.05.014 and 110.05.016 for the previous tax period is transferred;

      2) in lines 110.05.015 BI the maximum depreciation rate of 25 percent is specified;

      3) in lines 110.05.015BII depreciation rate applied by the subsoil user, but not above the marginal rate (25 %) is specified;

      4) in lines 110.05.015C the amount of depreciation allowances to be attributable to deductions in the reporting tax period, defined as the product of lines 110.05.015A and 110.05.015 BII is specified;

      5) in lines 110.05.016 the amount of expenses carried over to the next tax period, defined as the difference between lines 110.05.015A and 110.05C is specified.

      48. The Section "Expenses for Kazakhstan human resource personnel training and development of the social sphere" is filled in by the subsoil user in accordance with the terms of the contract on subsoil use and statutes of the law:

      1) in line 110.05.017 the total expenses for Kazakhstan human resource personnel training and development of social sphere of regions defined in the contract for the reporting tax period is specified;

      2) line 110.05.018 is meant to reflect the amount actually incurred by a subsurface user expenses for Kazakhstan human resource personnel training and development of social sphere of regions for the reporting tax period;

      3) in line 110.05.019 the total expenses for Kazakhstan human resource personnel training and development of social sphere of regions to be attributable to deductions is specified. It is defined as the lowest value of lines 110.05.017 and 110.05.018;

      4) in line 110.05.020 the amount of other expenses, including infrastructure development costs is specified.

      The value of line 110.05.013 is transferred to line 110.01.021 in case of reflection on line 110.05.013 of negative value.

      The value of lines 110.05.015C, 110.05.019 and 110.05.020 is transferred to line 110.01.033.

8. Drafting of form 110.06 - Depreciation allowances,
repair expenses and other deductions on fixed assets

      49. This form is meant to determine the amount of depreciation allowances, repair expenses and other deductions on fixed assets in tax purposes, as well as income from excess of the value of retired fixed assets (other than retirement of fixed assets of groups I and II) over the value balance of the subgroup in accordance with the applicable tax regime and the provisions of the contract on subsoil use.

      50. In Section "Buildings and structures":

      line 110.06.001 is meant to reflect deductions for buildings and structures.

      51. In Section "Facilities":

      line 110.06.002 is meant to reflect deductions on facilities.

      52. In Section "Remaining subgroups of fixed assets":

      line 110.06.003 is meant to reflect deductions on the remaining subgroups of fixed assets.

      53. In Section "Total on fixed assets":

      line 110.06.004 is meant to reflect the totals of the deductions on fixed assets. It is defined as the sum of the respective lines 110.06.001, 110.06.002, 110.06.003.

      54. In Sections "Buildings and structures", "Facilities", "Remained subgroups of fixed assets" and "Total on fixed assets" the cost of the acquired processing equipment which is specified in line 110.06.008 is not counted.

      55. In Section " Intangible assets":

      1) in line 110.06.005A the amount of cost balance of intangible assets subgroup as of the beginning of the accounting tax period transferred from line 110.06.005 I to the previous tax period is specified;

      2) in line 110.06.005B the amount of revaluation of intangible assets of subgroup, according to the legal act on taxes and other obligatory payments to the budget and provisions of contracts for subsoil use is reflected;

      3) in line 110.06.005C the value of purchased, donated and received as contributions to the charter capital of intangible assets during the reporting tax period and used to earn the total annual income is reflected. The cost of intangible assets is determined in accordance with Article 106 of the Tax Code. This column also reflects the carrying value of intangible assets for which the amount of depreciation allowance is calculated on a double depreciation rate in accordance with paragraph 2 of Article 110 of the Tax Code;

      4) in line 110.06.005D the amount received and/or to be received from the sale of intangible assets, transfer to financial leasing, as a contribution to the authorized capital, as well as for insured intangible assets in case of writing-off, loss, damage, destruction is specified;

      5) in line 110.06.005E the value balance of subgroup of intangible assets as of the end of the accounting tax period is defined, (110.06.005A and 110.06.005B and 110.06.005C-110.06.005D);

      6) in line 110.06.005F the amount of depreciation allowance calculated for the reporting tax period (110.06.005E x 110.06.005K) is specified;

      7) in line 110.06.005G the cost balance of a subgroup, the value of which as of the end of the reporting tax period is less than 300 MCI in accordance with paragraph 2 of Article 111 of the Tax Code or in accordance with the applicable tax regulations and the provisions of the contract for subsurface use, is reflected;

      8) in line 110.06.005H the cost balance of the subgroup as of the end of the accounting tax period equal to the amount reflected in line 110.06.005E if as of the end of the accounting tax period all fixed assets of this subgroup left according to paragraph 1 of Article 111 of the Tax Code or according to the applicable tax regime and provisions of the contract for subsoil use, is reflected;

      9) in line 110.06.005 I the cost balance of subgroup as of the end of the accounting tax period which is defined as the cost balance of subgroup as of the end of the accounting tax period reduced by the amount of depreciation allowances and taking into account the adjustments provided by paragraph 2 of Article 108 of the Tax Code is reflected (110.06.005E – 110.06.005F – 110.06.005G – 110.06.005H) is specified;

      10) in line 110.06.005J the limit depreciation rate in percentage is specified;

      11) in line 110.06.005K the depreciation rate applied by the taxpayer in percentage on intangible assets is specified, but not above the limit specified in line 110.06.005.56J is specified.

      56. In Section "Other":

      1) line 110.06.006 is meant to reflect income from excess of the value of disposed fixed assets over the value balance of the subgroup;

      2) the line 110.06.007 is meant to reflect the amount of expenses for the repair expenses of leased fixed assets produced by the lessee and not recoverable by the lessor in accordance with the lease agreement, subject to be attributable to deductions in accordance with paragraphs 4 and 5 of Article 113 of the Tax Code;

      3) line 110.06.008 is meant to reflect the amounts of the cost of the acquired processing equipment used in the production purposes within the depreciation rates established according to the legislative act on taxes and other mandatory payments to the budget and provisions of contracts for subsoil use;

      4) line 110.06.009 is meant to reflect expenses on own construction with the term of operation established according to the legislative act on taxes and other mandatory payments to the budget and provisions of contracts for subsoil use.

      The value of lines 110.06.004F and 110.06.008C is transferred to line 110.01.037A.

      The value of line 110.06.005F is transferred to line 110.01.037B.

      The value of lines 110.06.004J and 110.06.005H is transferred to line 110.01.037D.

      The value of lines 110.06.004I and 110.06.005G is transferred to line 110.01.037E.

      The value of 110.06.004G and 110.06.007I is transferred to line 110.01.037G.

      The value of line 110.06.006 is transferred to line 110.01.008.

      The value of line 110.06.008D is transferred to line 110.01.037H.

      The value of line 110.06.009C is transferred to line 110.01.037I.

9. Drafting of 110.07 - Depreciation allowances on
fixed assets, first put into operation

      57. This form is intended for determination by the taxpayer of the amount of depreciation allowances on the fixed assets first put into operation in the territory of the Republic of Kazakhstan and used for gaining of the total annual income to be attributed to deductions in accordance with the applied tax regime and provisions of the contract for subsoil use.

      When attributing to deductions by taxpayer of depreciation allowances calculated in accordance with paragraph 2 of Article 110 of the Tax Code, this form is submitted in the next three tax periods to confirm the use of fixed assets in order to gain total annual income for three years.

      58. In Section "Depreciation allowances on fixed assets first put into operation":

      line 110.07.001 is intended to reflect the total amounts of fixed assets, first put into operation in the territory of the Republic of Kazakhstan.

      The value of line 110.07.001B is transferred to line 110.01.037C.

10. Drafting of form 110.08 – Income gained in the country with
preferential taxation

      59. This form is intended for determination by the resident taxpayer of the total amount of profit of the nonresident legal entities located and (or) registered in the countries with the preferential taxation included in the taxable income of the resident taxpayer according to Article 130 of the Tax Code. Definition of a country with preferential taxation is provided for in paragraph 2 of Article 130 of the Tax Code.

      60. In Section " Calculation indexes":

      1) in column A the line number is specified;

      2) in column B the name of the nonresident legal entity, located and (or) registered in a country with preferable taxation, the share of the resident taxpayer in the authorized capital of which amounts to more than 10% is specified;

      3) in column C the code of the residence country of the nonresident taxpayer specified in column B in accordance with paragraph 62 of this Rules, is specified;

      4) in column D the number of tax registration of the nonresident taxpayer specified in column B, in the residence country is specified;

      5) in column E the share of participation of the resident taxpayer in authorized capital of the nonresident specified in column B in percentage, is specified;

      6) in column F the currency code is specified according to paragraph 61 of these Rules on which the amount of profit of the nonresident is defined;

      7) in column G the total amount of the consolidated profit of legal entity of the nonresident specified in column B determined on its consolidated financial statement in foreign currency is specified. The total amount of profit of the non-resident specified in column B is confirmed by the consolidated financial statement of such non-resident attached to this tax return;

      8) in column H the amount of profit included in the taxable income of the resident taxpayer of the Republic of Kazakhstan is specified, which is defined as the ratio of the product of these columns G and E to 100% ((GxE)/100%) in foreign currency;

      9) in column I the amount of the profit specified in column H converted into national currency at the market exchange rate is specified as of the last day of the tax period of the nonresident legal entity specified in column B.

11. Codes of types of income, currencies, countries, international agreements

      61. When filling out the tax return, use the following coding of income types:

      1) income at the sources in the Republic of Kazakhstan:

      1010-income from the sale of goods in the territory of the Republic of Kazakhstan;

      1011- income from the sale of goods in the Republic of Kazakhstan, beyond its borders in the framework of foreign trade activities;

      1020 - income from performance of works, services in the Republic of Kazakhstan;

      1021- income from rendering management, financial (except for insurance and (or) reinsurance of risks), consulting, audit, legal (except for services on representation and protection of interests in courts and arbitration bodies, and also notarial services) services outside the Republic of Kazakhstan to a resident;

      1022 - income from the provision of management, financial (except for insurance and (or) reinsurance of risks), consulting, audit, legal (except for representation and protection of interests in courts and arbitration bodies, as well as notarial services) services outside the Republic of Kazakhstan to a non-resident having a permanent establishment in the Republic of Kazakhstan, if the services received are related to the activities of such permanent establishment;

      1030 - income of a person registered in the state with preferential taxation, determined in accordance with Article 224 of the Tax Code, from the performance of works, provision of services, sale of goods regardless of the place of their actual performance (provision, sale), as well as other income gained by the specified person from the resident;

      1031- income of a person registered in the state with preferential taxation, determined in accordance with Article 224 of the Tax Code, from the performance of works, provision of services, sale of goods regardless of the place of their actual performance (provision, sale), as well as other income gained by the specified person from a non-resident having a permanent establishment in the Republic of Kazakhstan, if the received work, services, goods are related to the activities of such a permanent establishment;

      1040 -income from value growth received as a result of the sale of property located in the territory of the Republic of Kazakhstan;

      1041- income from value growth received as a result of the sale of securities issued by a resident;

      1042 - income from value growth received as a result of the sale of shares in legal entity-resident, a consortium located in the Republic of Kazakhstan;

      1043 - income from value growth received as a result of the sale of shares issued by a non-resident, if more than 50 percent of the value of such shares or assets of a non-resident legal entity is property located in the Republic of Kazakhstan;

      1044 – income from value growth obtained as a result of the sale of shares in a non-resident legal entity, a consortium, if more than 50 percent of the value of such shares or assets of a non–resident legal entity is property located in the Republic of Kazakhstan.;

      1050 - income from assignment of rights of debt claim to a resident - for a taxpayer who has assigned the right of claim;

      1051 - income from assignment of rights of debt claim to a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who has assigned the right of claim;

      1060 - income from the assignment of rights of debt claim from the resident - for the taxpayer acquiring the right to claim;

      1061-income from the assignment of rights to debt claim from a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for the taxpayer acquiring the right to claim;

      1070 – default charges (fines, penalties) for non-performance or improper performance of obligations by the resident, including under concluded contracts (agreements) for the performance of works, provision of services and (or) under foreign trade contracts for the supply of goods;

      1071- default charges (fines, penalties) for non-performance or improper performance of obligations by a non-resident arising in the course of the activities of such non-resident in the Republic of Kazakhstan, including under concluded contracts (agreements) for the performance of works, provision of services and (or) under foreign trade contracts for the supply of goods;

      1080 – income in the form of dividends received from a resident legal entity;

      1081 - income in the form of dividends received from mutual investment funds located in the Republic of Kazakhstan;

      1090 -income gained under the act on the establishment of trust management of property from the trustee-resident, which is not entrusted with the fulfillment of tax obligations in the Republic of Kazakhstan for a non-resident, who is the founder of the trust management under the trust management agreement or the beneficiary in other cases of trust management;

      1100 - income in the form of remuneration, except for debt securities received from the resident;

      1101- income in the form of remuneration, except for remuneration on debt securities received from a non-resident having a permanent establishment or property located in the Republic of Kazakhstan, if the debt of this non-resident relates to its permanent establishment or property;

      1110 - income in the form of remuneration on debt securities received from the Issuer-resident;

      1111- income in the form of remuneration on debt securities received from a non-resident Issuer having a permanent establishment or property located in the Republic of Kazakhstan, if the debt of this non-resident relates to its permanent establishment or property;

      1120 - income in the form of royalties received from a resident;

      1121 - income in the form of royalties received from a non-resident having a permanent establishment in the Republic of Kazakhstan, if the expenses for the payment of royalties are related to the activities of such a permanent establishment;

      1130 - income from the rental of property located in the Republic of Kazakhstan;

      1140 – income gained from real estate located in the Republic of Kazakhstan;

      1150 – income in the form of insurance premiums paid under insurance contracts arising in the Republic of Kazakhstan.;

      1151- income in the form of insurance premiums paid under reinsurance contracts for risks arising in the Republic of Kazakhstan;

      1160 - income from the provision of transport services in international transport;

      1161-income from the provision of transport services within the Republic of Kazakhstan;

      1170-income derived from the operation of pipelines, power lines (transmission lines), fiber-optic lines located on the territory of the Republic of Kazakhstan;

      1180 - income of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (agreement) concluded with a resident who is an employer;

      1181- income of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (agreement) concluded with a non – resident who is an employer;

      1190 - earned income of the Chief and (or) other payments received by members of the management body (Board of Directors, management Board or other body) in connection with the performance of managerial duties assigned to such persons in respect of the resident. At the same time, the place of the actual fulfillment of the managerial duties of such persons does not matter;

      1200-non-resident individual premiums paid to him in connection with a resident who is an employer living in the Republic of Kazakhstan;

      1201-extra charges of a non-resident individual paid to him in connection with a non-resident employer in the Republic of Kazakhstan;

      1210-incomes of non-resident individuals from activities in the Republic of Kazakhstan in the form of material benefits, including expenses for providing material and social benefits to such an individual, incurred by an employer (resident or non-resident) on the basis of an employment contract (contract). At the same time, such expenses include food expenses, accommodation of such individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      1211-incomes of a non-resident individual from activities in the Republic of Kazakhstan in the form of material benefits, including the costs of providing material and social benefits to such an individual, incurred by another person on the basis of a service (work) contract. At the same time, such expenses include food expenses, accommodation of such an individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      1220-pension payments made by resident pension funds;

      1230-incomes paid to the employee of culture and art: to the artist of a theater, cinema, radio, television, musician, artist, athlete, - from activities in the Republic of Kazakhstan, regardless of how and to whom payments are made;

      1240-winnings paid by the resident;

      1241-winnings paid by a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the payment of the winnings is related to the activities of such a permanent establishment;

      1250-incomes received from the provision of independent personal (professional) services in the Republic of Kazakhstan;

      1260-incomes in the form of free receipt of property located in the Republic of Kazakhstan;

      1261-incomes from donated property located in the Republic of Kazakhstan;

      1270-incomes from derivative financial instruments;

      1280-incomes from the write-off of liabilities;

      1290-incomes on doubtful liabilities;

      1300-revenues from reducing the size of the provisions created by banks and organizations carrying out certain types of banking operations on the basis of a license;

      1310-incomes from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts;

      1320-incomes received for agreeing to limit or terminate business activities;

      1330- incomes from disposal of fixed assets;

      1340-income from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users;

      1350-revenues from the excess of the amount of deductions to the fund for the liquidation of the consequences of the development of deposits over the sum of the actual costs of eliminating the consequences of the development of the deposits;

      1360-incomes from the implementation of joint activities;

      1370-compensations received for previously made deductions;

      1380-excess of the amount of positive exchange difference over the amount of negative exchange difference, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      1390-incomes received from the operation of social facilities;

      1400-incomes from the sale of the enterprise as a property complex;

      1410-net income from trust management of property received (to be received) by the founder of trust management under a trust management agreement or by a beneficiary in other cases of trust management;

      1420-income from an investment deposit placed in an Islamic bank;

      1430-other incomes arising from entrepreneurial activities in the Republic of Kazakhstan;

      2) incomes from sources outside the Republic of Kazakhstan:

      2010 - income from the sale of goods outside the Republic of Kazakhstan, in a foreign country;

      2020 - income from the performance of works, provision of services outside the Republic of Kazakhstan;

      2021-income from the provision of management, financial (except for insurance and (or) reinsurance of risks), consulting, audit, legal (except for representation and protection of interests in courts and arbitration bodies, as well as notarial services) services outside the Republic of Kazakhstan to a non-resident;

      2030-income from works, services, sale of goods in the state with preferential taxation, determined in accordance with Article 224 of the Tax Code, as well as other income gained by a resident from a non-resident registered in such state;

      2040 - income from the increase in value obtained as a result of the sale of property located outside the Republic of Kazakhstan;

      2041 - income from the increase in value received as a result of the sale of securities issued by a non-resident;

      2042 - income from the increase in value received as a result of the sale of shares in a non-resident legal entity, a consortium located outside the Republic of Kazakhstan;

      2043-income from the increase in value received as a result of the sale of shares issued by a non-resident, if less than 50 percent of the value of such shares or assets of a non-resident legal entity is property located in the Republic of Kazakhstan.;

      2044 - income from the increase in value received as a result of the sale of shares in a non-resident legal entity, a consortium, if less than 50 percent of the value of such shares or assets of a non–resident legal entity is the property located in the Republic of Kazakhstan;

      2050 - income from the assignment of the rights of claim to a non – resident – for a taxpayer who has assigned the right of claim;

      2060 – income from the assignment of the rights of claim from a non-resident-for a taxpayer acquiring the right of claim.;

      2070 - penalties (fines, penalties) for failure to perform or improper performance of obligations by a resident, including those under contracts (agreements) for the performance of work, provision of services outside the Republic of Kazakhstan and (or) under foreign trade contracts for the supply of goods received from a non-resident;

      2080 - income in the form of dividends received from a non–resident legal entity;

      2081 - income in the form of dividends received from mutual investment funds located outside the Republic of Kazakhstan;

      2090 - income gained under the incorporation act on trust administration of property from the non-resident trustee not assigned to the fulfillment of tax obligations outside the Republic of Kazakhstan for the resident being the trustor under the fiduciary management agreement or the beneficiary in other cases of fiduciary management;

      2100 - income in the form of remuneration, except for debt securities received from a non-resident;

      2110 - income in the form of remuneration on debt securities received from a non-resident- Issuer;

      2120 - income in the form of royalties received from a non-resident;

      2130 - income from rental of property located outside the Republic of Kazakhstan;

      2140 - income gained from real estate located outside the Republic of Kazakhstan;

      2150 – income in the form of insurance premiums paid under insurance contracts arising outside the Republic of Kazakhstan.;

      2151-income in the form of insurance premiums paid under reinsurance contracts of risks arising outside the Republic of Kazakhstan;

      2160 - income from the provision of transport services in international transport received from a non-resident;

      2161- income from the provision of transport services outside the Republic of Kazakhstan received from a non-resident;

      2170 - income gained from the operation of pipelines, power lines (transmission lines), fiber-optic communication lines located outside the Republic of Kazakhstan;

      2180 - income of a resident individual from activities outside the Republic of Kazakhstan under an employment agreement (contract) concluded with a non-resident who is an employer;

      2181-income of a resident individual from activities outside the Republic of Kazakhstan under an employment agreement (contract) concluded with a resident who is an employer;

      2190 - earned income of the Director and (or) other payments received by members of the management body (Board of Directors, management Board or other body) in connection with the performance of managerial duties assigned to such persons in respect of a non-resident. At the same time, the place of the actual fulfillment of the managerial duties of such persons does not matter;

      2200-non-resident individual premiums paid to him/her in connection with residence outside the Republic of Kazakhstan by a non-resident employer;

      2201-extra charges of a resident individual paid to him/her in connection with residence outside the Republic of Kazakhstan by a resident employer;

      2210-incomes of resident individuals from activities outside the Republic of Kazakhstan in the form of material benefits, including expenses for providing material and social benefits to such individual, incurred by an employer (resident or non-resident) on the basis of an employment contract (agreement). At the same time, such expenses include food expenses, accommodation of such an individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      2211-incomes of a non-resident individual from activities in the Republic of Kazakhstan in the form of material benefits, including the costs of providing material and social benefits to such an individual, incurred by another person on the basis of a service (work) contract. At the same time, such expenses include food expenses, accommodation of such individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      2220-pension payments made by non-resident pension funds;

      2230-incomes paid to the employee of culture and art: to an artist of a theater, cinema, radio, television, musician, artist, athlete - from activities outside the Republic of Kazakhstan, regardless of how and to whom payments are made;

      2240 - winnings paid by a non-resident;

      2250 - incomes received from the provision of independent personal (professional) services outside the Republic of Kazakhstan;

      2260 - incomes in the form of free receipt of property located outside the Republic of Kazakhstan;

      2261 - incomes from donated property located outside the Republic of Kazakhstan;

      2270 - incomes from derivative financial instruments;

      2280 - incomes from the writing off of liabilities;

      2290 - incomes on doubtful liabilities incurred outside the Republic of Kazakhstan;

      2300 - revenues from reducing the size of created provisions for banks and organizations carrying out certain types of banking operations on the basis of a license received from a non-resident;

      2310 - revenues from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts received from a non-resident;

      2320 - incomes received for agreeing to limit or terminate entrepreneurial activities outside the Republic of Kazakhstan;

      2330 - incomes from disposal of fixed assets outside the Republic of Kazakhstan;

      2340 - incomes from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users outside the Republic of Kazakhstan;

      2350 - revenues from the excess of the amount of deductions to the fund for the liquidation of the consequences of the development of deposits over the sum of the actual expenses for the elimination of the consequences of the development of the deposits outside the Republic of Kazakhstan;

      2360 - incomes from the implementation of joint activities outside the Republic of Kazakhstan;

      2370 - scientists compensation for previously made deductions from non-residents outside the Republic of Kazakhstan;

      2380 - excess of the amount of positive exchange difference over the amount of negative exchange difference, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting outside the Republic of Kazakhstan;

      2390 - incomes received from the operation of social facilities outside the Republic of Kazakhstan;

      2400 - incomes from the sale of an enterprise as a property complex outside the Republic of Kazakhstan;

      2410 - net incomes from trust management of property received (to be received) by the founder of trust management under a trust management agreement or by the beneficiary in other cases of trust management outside the Republic of Kazakhstan;

      2420 - other incomes resulting from entrepreneurial activities outside the Republic of Kazakhstan.

      62. When filling out the currency code, it is required to use the currency coding in accordance with the application 23 of "Classifier of Currencies", approved by Customs Union Commission Decision № 378 dated 20 September 2010 "About the qualifiers used for filling of customs declarations" (further – the Decision).

      63. When filling in the country code, it is necessary to use the country code in accordance with schedule 22 "World Classifier" to the Decision.

      64. When filling in the tax return, the following coding of the types of international treaties (agreements) shall be used:

      01 - Treaty on avoidance of double taxation and prevention of tax evasion with respect to taxes on income or property (capital);

      02 - Memorandum of the Islamic Development Bank;

      03 - Agreement on operating conditions of the Regional Environmental Center for Central Asia;

      04 - Memorandum of the Asian Development Bank;

      05 - Agreement on subsidy for the construction project of a new government building;

      06 - Agreement on financial cooperation;

      07 - Memorandum of Understanding;

      08 - Agreement on the destruction of launch tubes of interncontinental ballistic missiles, mitigation of emergencies and prevention of spread of nuclear weapons;

      09 - Agreement of the International Bank for Reconstruction and Development;

      10 - Agreement of the International Monetary Fund;

      11 - Agreement of the International Finance Corporation;

      12 - Convention for the Settlement of Investment Disputes;

      13 - Agreement Establishing the European Bank for Reconstruction and Development;

      14 - Vienna Convention on Diplomatic Relations;

      15 - Treaty on establishment of the University of Central Asia;

      16 - Convention Establishing the Multilateral Investment Guarantee Agency;

      17 - Agreement on the Egyptian University of Islamic Culture "Nur-Mubarak";

      18 - Air Services Agreement;

      19 - Agreement on the provision by the International Bank of Reconstruction and Development of a grant to the Republic of Kazakhstan for the project “Support for agricultural service agencies”;

      20 - Agreement in the form of an exchange of notes on attracting a grant from the Government of Japan for the implementation of the project “Water supply for rural settlements in the Republic of Kazakhstan”;

      21 - Convention on Privileges and Immunities of the Eurasian Economic Community;

      22 - Other international treaties (agreements, conventions).

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The Rules
for drafting of tax reporting (tax return) on corporate income tax
(form 130.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) on corporate income tax (form 130.00) (hereinafter - the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 "On taxes and Other Mandatory Payments to the Budget" (Tax code) law of the Republic of Kazakhstan dated December 10, 2008 "On the Introduction of the Code of the Republic of Kazakhstan "On Taxes and other Mandatory payments to the Budget" (Tax code)" and determine the drafting procedure of the tax reporting form (tax return) on corporate income tax (hereinafter – the Return), intended for corporate income tax calculation. The Return is drafted:

      by non-profit organizations, meeting the conditions of paragraph 1 of Article 134 of the Tax Code, on the income referred to in paragraph 2 of Article 134 of the Tax Code, with the exception of joint-stock companies, establishments and consumer cooperatives, except for apartment (premises) owners' cooperative;

      bu autonomous organizations of education specified in sub-paragraphs 1) and 2) of paragraph 1 of Article 135-1 of the Tax Code and the relevant provisions of paragraph 1 of Article 134 of the Tax Code, the income referred to in paragraph 2 of Article 134 of the Tax Code.

      2. Tax return consists of the return itself (form 130.00) and schedules thereto (forms 130.01 to 130.03) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding calculation boxes are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. These Rules apply the following arithmetical signs: "+"–plus; " - " - minus;" x "- multiplication; " / "- division; " = " - equals.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in person and on paper - it is prepared in two copies, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper - the taxpayer receives notification of the postal or other means of communication;

      3) in electronic media - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the system of tax reporting acceptance of the revenue service body.

      13. In Sections "General Information about taxpayer" of schedules the corresponding data is specified in Section "General Information about taxpayer" of declaration are indicated.

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On national registries of identification numbers” (hereinafter referred to as Law on national registries), the following data are subject to mandatory filling when return filing:

      TRN is the taxpayer registration number prior to the entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries;

      BIN is the business identification number from the day of entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries.

2. Return drafting (form 130.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN - the taxpayer registration number. When fulfilling a tax liability by the trustee the registration number of the trustee taxpayer shall be indicated in the line;

      2) BIN – business identification number of the taxpayer. When fulfilling a tax liability by the trustee, the business identification number of the trustee shall be indicated in the line. Indicated if available;

      3) the tax period for which tax accounting is filed – the reporting tax period for which the tax return is filed (indicated in Arabic numerals);

      4) name of the taxpayer.

      Name of the legal entity is specified in accordance with the constituent documents;

      5) type of return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      boxes are marked if the taxpayer belongs to one of the categories specified in line A or B;

      8) currency code.

      The currency code is indicated in accordance with schedule 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On classifiers used to fill customs declarations”;

      9) submitted schedules.

      boxes of submitted schedules are marked;

      10) tax return form 100.00.

      It is marked in availability of the income subject to taxation in the generally established order, from the activities specified in corporate income tax return (form 100.00);

      11) the method of attribution to deductions of expenses upon receipt of income subject to taxation in the generally established order. Depending on the method selected, the corresponding box is marked.

      The box "proportional" is marked if the taxpayer has chosen the proportional method of attribution of expenses to deductions.

      The box "separate" is marked if the taxpayer has chosen a separate method of attribution of expenses to deductions.

      16. In Section: "Income"

      1) in line 130.00.001 the amount of income gained in the form of returns on deposits is specified;

      2) in line 130.00.002 the amount of income gained in the form of a grant is specified;

      3) in line 130.00.003 the amount of income gained in the form of gratuitously received property is specified;

      4) in line 130.00.004 the amount of income gained in the form of entrance fees is specified;

      5) in line 130.00.005 the amount of income gained in the form of membership dues is specified;

      6) in line 130.00.006 the amount of income gained in the form of fees from condominium owners is specified;

      7) in line 130.00.007 the amount of income gained in the form of charitable assistance is specified;

      8) in line 130.00.008 the amount of income gained in the form of sponsorship is specified;

      9) in line 130.00.009 the amount of money received in the form of contributions on a grant basis is specified;

      10) in line 130.00.010 the amount of income gained in the form of donations is specified;

      11) in line 130.00.011 the amount of income gained under the agreement for the implementation of state social order is specified;

      12) in line 130.00.012 the total income, defined as sum of lines 130.00.001 for 130.00.011 is specified;

      13) in line 130.00.013 the amount of other income reflected in line 100.00.013 is transferred, in the case of income from the activities specified in the Declaration for the corporate income tax (form 100.00);

      14) in line 130.00.014 the total amount of income defined as the sum of lines 130.00.012 and 130.00.013 is specified.

      17. In Section "Expenses":

      1) in line 130.00.015 the amount of expenses on the nonprofit organization maintaining is specified. To this line the amount reflected in line 130.02.004 is transferred;

      2) in line 130.00.016 the amount of expenses on arrangement and holding events is specified. The amount reflected in line 130.03.001 is transferred to this line;

      3) in line 130.00.017 the amount of expenses for the preparation and placement of information materials is specified;

      4) in line 130.00.018 the amount of remuneration paid (payable) by the taxpayer for the tax period under the terms of the contract is specified;

      5) in line 130.00.019 the amount of expenses in the form of charitable assistance is specified;

      6) in line 130.00.020 the amount of expenses in the form of sponsorship is specified;

      7) in line 130.00.021 the amount of expenses in the form of entrance fees is specified;

      8) in line 130.00.022 the amount of expenditure in the form of membership dues is specified;

      9) in line 130.00.023 the amount of expenses on donated commodities to entities and persons is specified;

      10) in line 130.00.024 the amount of expenditure for contributions on a grant basis is specified;

      11) in line 130.00.025 the amount of expenditure in the form of donations to entities and persons is specified;

      12) in line 130.00.026 the total costs, defined as the sum of lines 130.00.015 to 130.00.025 is specified.

      18. In Section "Calculation of deductions by the proportional method":

      1) in line 130.00.027 relative share of income subject to taxation in the generally established order is specified in accordance with paragraph 4 of Article 134 of the Tax Code, in the total amount of income, defined as the ratio of the sum of line 130.00.013 and line amount 130.00.014;

      2) to line 130.00.028 the amount recorded in line 100.00.021 I is transferred, in the case of income from the activities specified in the tax return for the corporate income tax (form 100.00);

      3) in line 130.00.029 the expenses which are attributable to deductions in case of availability of the income from the activity specified in the tax return on corporate income tax are specified (form 100.00). It is defined as the product of lines 130.00.027 and 130.00.028.

      19. The value of line 130.00.029 is transferred to line 100.00.021 II.

      20. In Section "Calculation of deductions by the separate method":

      In line 130.00.030 the amount of expenses to be attributed to deductions by separate method. The amount of line 130.00.026 is transferred to this line.

      21. In Section "Taxpayer's liability":

      1) surname, name and patronymic (if any) of the Chief shall be specified in the field "Full name of the Chief" in accordance with the constituent documents;

      2) the date of tax return filing.

      Date of the tax return filing to the tax authority;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) name, surname, patronymic (if any) of the tax authority official having accepted the tax return is specified in the field "Full name of the official having accepted the ta return";

      5) date of the tax return acceptance.

      The date of tax return submission in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      7) reference number of the document.

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 130.01 – Donated
(transferred) property (charity, sponsorship
, donations and contributions on a grant basis),
membership and entrance fees

      22. This form is used to determine the income amount of a non-profit organization.

      23. In Section "Computation":

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

      2) in column B the registration number of the legal entity taxpayer or individual taxpayer who gratuitously transferred (received) property, received (paid) membership or entrance fees is specified;

      3) in column C the business identification number of legal entity or the identification number of individual specified in column B is indicated.

      This line is subject to filling in if the legal entity or individual have a business identification (individual identification) number in accordance with the Law of the Republic of Kazakhstan dated January 12, 2007 "On National Registries of Identification Numbers";

      4) in column D the country code of residence according to paragraph 28 of these Rules is specified;

      5) in column E the registration number of a non-resident in the country of his/her/its residence, having gratuitously transferred (received) property, received (paid) membership or entrance fees is specified;

      6) in column F the code of the type of gratuitously received (transferred) property, received (paid) membership or entrance fees is specified. When filling in the tax return it is required to use the following coding of types of gratuitously received (transferred) property, received (paid) membership or entrance fees:

      1-charitable assistance;

      2-sponsorship;

      3-donations;

      4 – contributions on a gratuitous basis;

      5 – other gratuitously received property;

      6 – entrance fees;

      7 – membership fees;

      8 – income under the contract for the state social procurement, returns on deposits and contributions of condominium participants;

      7) in column G the code of property received free of charge, according to paragraph 29 of these Rules is specified. This column is not filled in in case of receipt of contributions on a gratuitous basis;

      8) in column H number and date of the document confirming gratuitous receipt (transfer) of property, receipt (payment) of membership or entrance fees are specified;

      9) in column I the amount (cost) of gratuitously received property, received membership or entrance fees is specified;

      10) in column J the amount (cost) of gratuitously transferred property, paid membership or entrance fees is specified.

4. Drafting of form 130.02 – Content of non-profit
organizations

      24. This form is used to determine the amount of expenses of a non-profit organization.

      25. In Section "Content of a non-profit organization":

      1) in line 130.02.001 the amount of expenses on nonprofit organization maintaining, defined as the sum of the lines 130.02.001I to 130.02.001 XVII is specified;

      2) in line 130.02.001 I the amount of expenses for electrical energy is specified;

      3) in line 130.02.001 II the amount of expenses for thermal energy is specified;

      4) in line 130.02.001 III the amount of expenses for financial services is specified;

      5) in line 130.02.001 IV the amount of expenses for rental payment is specified;

      6) in line 130.02.001 V the amount of expenses on transport services is specified;

      7) in line 130.02.001 VI the amount of expenses on communication services is specified;

      8) in line 130.02.001 VII the amount of expenses for audit services (consultancy) is specified;

      9) in line 130.02.001 VIII the amount of expenses for security services is specified;

      10) in line 130.02.001 IX the amount of expenses for legal services is specified;

      11) in line 130.02.001 X the amount of expenses for notary services is specified;

      12) in line 130.02.001 XI the amount of expenses on repair of fixed assets is specified;

      13) in line 130.02.001 XII the amount of taxes and other mandatory payments to the budget, fines and penalties is specified;

      14) in line 130.02.001 XIII the amount of deductions to the State social insurance Fund is specified;

      15) in line 130.02.001 XIV the amount of fines, penalties and default charges is specified;

      16) in line 130.02.001 XV the amount of insurance costs is specified;

      17) in line 130.02.001 XVI the amount of advertising expenses is specified;

      18) in line 130.02.001 XVII the amount of other expenses is specified;

      19) in line 130.02.002 the expenses for labour remuneration of employees and for social benefits and for training determined by the addition of lines 130.02.002 I and 130.02.002 II are specified;

      20) in line 130.02.002 I the amount of expenses for labour remuneration is specified;

      21) in line 130.02.002 II the amount of expenses on social benefits is specified;

      22) in line 130.02.003 the amount of all other expenses for the maintenance of non-profit organizations is specified, not included in line 130.02.001, by the addition of lines 130.02.003 I, 130.002.003 VII, 130.02.003 VIII;

      23) in line 130.02.003 I the total amount of travel expenses, defined as the sum of the lines 130.02.003 II to 130.02.003 VI is specified;

      24) in line 130.02.003 II the amount of actual expenses incurred for travel to the place of business trip and back, including payment of costs for the booking is specified;

      25) in line 130.02.003 III the amount of actually incurred charges on hiring of premises, including payment for the booking is specified;

      26) in lines 130.02.003 130.02.003 IV and 130.02.003 V appropriate amount of paid travel allowance for business trips within and outside of the Republic of Kazakhstan is specified;

      27) in line 130.02.003 VI the amount of expenses incurred by the taxpayer for an entry visa (visa fee, consular services, obligatory medical insurance) is specified;

      28) in line 130.02.003 VII the amount of representation expenses is specified;

      29) in line 130.02.003 VIII the amount of the deferred expenses attributable to the expenses of the tax period is specified;

      30) in line 130.02.004 the total amount of expenses for maintaining the nonprofit organization determined by the addition of the lines 130.02.001, 130.02.002 and 130.02.003 is specified;

      31) in line 130.02.005 I the total number of business trips for the tax period is specified;

      32) in line 130.02.005 II the total number of days of business trips for the tax period is specified.

      The value of line 130.02.004 is transferred to line 130.00.015.

      5. Drafting of form 130.03 – Arrangement and holding of events

      26. This form is intended to determine the amount of expenses for the arrangement and holding of various events related to the activities of a non-profit organization.

      27. In Section "Arrangement and holding of events":

      in line 130.03.001 the amount of expenses on arrangement and holding of the events is specified. In lines 130.03.001 I 130.04.001 XI the amounts of expenses on activities by types are specified.

      28. The value of line 130.03.001 is transferred to line 130.00.016.

6. Country codes

      29. When filling in the code of the country of residence of the non –resident taxpayer it is required to use the letter coding of the countries according to schedule 22 "The Classifier of the world countries" to the decision.

7. Property codes

      30. When filling in the property code, the following coding shall be used:

      01-money;

      02-financial investments;

      03-inventories;

      04 – fixed assets;

      05 – intangible assets;

      06 – services;

      07 – works;

      08 – other.

  Approved by Resolution
of the Government
of the Republic of Kazakhstan
dated 30 November 2012
No. 1518

The Rules for drafting of tax reporting (tax return) on corporate income tax (form 140.00)

      Footnote. The Resolution is supplemented by the Rules in accordance with the resolution of the Government of the Republic of Kazakhstan dated 28.08.2013 No. 874 (enters into force 01.01.2013).
      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      . 1. These Rules for drafting of tax reporting (tax return) on corporate income tax (Form 140.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) and determine the procedure for drafting of corporate income tax return (the return) form (hereinafter - the return) intended for the corporate income tax calculation. The Return is drafted:

      by the organizations performing activities in the social sphere, meeting the conditions of Article 135 of the Tax Code;

      by the autonomous organizations of education specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 135-1 of the Tax Code and the relevant conditions of Article 135 of the Tax Code.

      2. The Return consists of the return itself (form 140.00).

      3. Corrections, erasures and blots are not allowed, when filling in the return

      4. If there are no indicators, the corresponding boxes are not filled.

      5. These Rules apply the following arithmetical signs: "+"–plus; " – " – minus;" x "– multiplication; " / "– division; " = " - equal.

      6. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column).

      7. When the return drafting:

      1) on paper – it is completed with a ball or fountain pen, black or blue ink, capital print symbols or with use of the printer;

      2) on the electronic media – it is completed according to Article 68 of the Tax Code.

      8. The tax return is signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her/its representative, having a seal with his/her/its name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      9. When the tax return submitting:

      1) in person and on paper – it is prepared in two copies, one copy is returned to the taxpayer (tax agent) with the stamp of the tax authority;

      2) by registered mail with a notice on paper – the taxpayer receives notification of the postal or other means of communication;

      3) in electronic format - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax accounting by the tax reporting acceptance system of revenue service authorities.

      10. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN - taxpayer registration number;

      BIN-business identification number

Return drafting (form 140.00)

      14. In Section “General information about taxpayer”, the taxpayer shall indicate the following data:

      1) TRN - the taxpayer registration number.

      When fulfilling a tax liability by trustee taxpayer, the registration number is indicated in the line;

      2) BIN – business identification number of the taxpayer.

      When fulfilling a tax liability by the trustee, the business identification number of the trustee shall be indicated in line.

      3) tax period for which tax return is filed – the reporting tax period for which the return is filed (indicated in Arabic numerals).

      4) name of the taxpayer.

      name of the legal entity shall be specified in accordance with the constituent documents.

      5) type of return.

      The corresponding boxes are marked with regard to the declaration assignment to the tax reporting types indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax eturn type provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) currency code.

      The currency code is indicated in accordance with schedule 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On classifiers used to fill customs declarations”;

      8)category of taxpayers.

      boxes are marked if the taxpayer belongs to one of the categories specified in lines A or B.

      9) the tax return is drafted by the taxpayer conforming to conditions:

      in box "A" the total number of employees, disabled employees for the reporting tax period and the percentage of disabled employees in total workforce is specified;

      in box "B" the total costs on compensation of employees, of employees with disabilities is specified (specialized organizations that employ persons with disabilities for hearing loss, speech and vision, the cost of paying the labor of workers with disabilities is indicated by marking the appropriate box) for the accounting tax period and the proportion of total costs on wages of employees with disabilities;

      box "C" is marked if the organization is specialized one, in which persons with disabilities for hearing loss, speech, vision work work;

      box "D" is marked:

      1) organizations operating in the social sphere, meeting the conditions of paragraph 2 of Article 135 of the Tax Code:

      01- medical services, except for cosmetology, sanatorium-resort;

      02 - rendering services in primary, basic secondary, general secondary education, technical and professional, post-secondary, higher and postgraduate education, carried out under the relevant licenses for the right to conduct educational activities, as well as additional education, pre-school education and training;

      03 – activities in the column of science (including research, use, including implementation, by the author of scientific intellectual property), sports (except for sports and entertainment events of a commercial nature), culture (except for business activities), the provision of services for the preservation (except for the dissemination of information and promotion) of his/her historical and cultural heritage and cultural values, entered in the register of objects of his/her historical-cultural property or State list of monuments of his/hertory and culture in accordance with the legislation of the Republic of Kazakhstan, and also in the column of social protection and social security of children, the elderly and persons with disabilities;

      04 – library services;

      2) the autonomous organizations of education, specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 135-1 of the Tax Code and the relevant terms of the Article 135 of the Tax Code:

      01-medical services, except for cosmetology, sanatorium-resort;

      02 - rendering services in primary, basic secondary, general secondary education, technical and professional, post – secondary, higher and postgraduate education, carried out under the relevant licenses for the right to conduct educational activities, as well as additional education, pre-school education and training;

      03 - activities in the column of science (including research, use, including implementation, by the author of scientific intellectual property).

      12. Income specified in Section "Recurring operating income" is that of:

      organizations operating in the social sphere in accordance with the terms of paragraph 2 of Article 135 of the Tax Code;

      autonomous organizations of education, specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 135-1 of the Tax Code and the relevant terms of the Article 135 of the Tax Code:

      1) in line 140.00.001 the total amount of the income gained during the tax period from rendering medical services except for cosmetology and sanatorium is specified;

      2) in line 140.00.002 the total amount of the income gained during the tax period is specified:

      from rendering services in primary, basic secondary, general secondary education, technical and professional, post-secondary, higher and postgraduate education, carried out under the relevant licenses for the right to conduct educational activities, as well as additional education, pre-school education and training;

      the autonomous organization of education specified in subparagraph 4) of paragraph 1 of Article 135-1 of the Tax Code, carrying out activities without a license;

      3) in line 140.00.003 the total amount of the income gained during the tax period from implementation of activity in the column of science (including carrying out scientific researches, use, including realization, the author of scientific intellectual property), sports (except sports and entertainment actions of commercial character), culture (except business activity), rendering services in preservation (except for distribution of information and promotion) of objects of his/her historical and cultural heritage and cultural values is specified, entered in the object register of his/her historical-cultural property or State list of his/her historical and cultural monuments in accordance with the legislation of the Republic of Kazakhstan, and also in the column of social protection and social security of children, the elderly and disabled;

      4) in line 140.00.004 the total amount of income gained during the tax period from the provision of services in the column of library services is specified;

      5) in line 140.00.005 the income gained within the tax period in the form of gratuitously received property (including grants, charitable assistance, contributions and donations on a grant basis) is specified;

      6) in line 140.00.006 the total amount of income gained during the tax period in the form of remuneration for deposits is specified;

      7) in line 140.00.007 the total amount of income derived from core activities is specified. It is defined as the sum of the lines 140.00.001 to 140.00.006.

      13. Income indicated in Section "Non-operating revenue" is that of:

      organizations that meet the requirements of paragraph 2 of Article 135 of the Tax Code, from the implementation of activities not provided for in paragraph 2 of Article 135 of the Tax Code;

      organizations that meet the requirements of paragraph 3 of Article 135 of the Tax Code;

      organizations specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 135-1 of the Tax Code and the relevant requirements of Article 135 of the Tax Code, from the implementation of activities not provided for in paragraph 2 of Article 135 of the Tax Code.;

      1) in line 140.00.008 the amount of the income gained during the tax period from sale of goods (works, services) is specified;

      2) in line 140.00.009 the amount of the income gained during the tax period from increase in value at realization of the assets which are not subject to depreciation, and also from disposal of the fixed assets which are defined by Articles 87 and 92 of the Tax Code is specified;

      3) in line 140.00.010 the amount of the income gained during the tax period as a result of write-off of obligations and defined by Article 88 of the Tax Code is specified. The drafted liquidation declaration on this line also reflects the income gained from the writing off of accounts payable in the liquidation of a legal entity;

      4) in line 140.00.011 the amount of income gained from the lease of property during the tax period is specified;

      5) in line 140.00.012 the amount awarded by court or recognized by the debtor fines, penalties and other sanctions, in addition to returned from the budget unreasonably withheld fines is specified, if this amount has not been previously attributed to deductions, determined in accordance with subparagraph 14) of paragraph 1 of Article 85 of the Tax Code;

      6) in line 140.00.013 the total amount of dividends received during the tax period is specified;

      7) in line 140.00.014 the total remuneration received during the tax period is specified;

      8) in line 140.00.015 the amount of the excess of positive exchange differences over negative exchange differences is specified;

      9) in line 140.00.016 the total amount of winnings that are defined according to subparagraph 20) of paragraph 1 of Article 85 of the Tax Code is specified;

      10) in line 140.00.017 the total amount of other income not specified in lines 140.00.008 to 140.00.016 is specified;

      11) in line 140.00.018 the total amount of non-operating revenue, defined as the sum of lines 140.00.008 to 140.00.017 is specified.

      14. In Section "Total revenue":

      1) in line 140.00.019 the total amount of both operating and non-operating income defined as the sum of the lines 140.00.007 and 140.00.018 is specified;

      2) in line 140.00.020 the relative share of recurring operating income in the total income determined by the formula: 140.00.007 / 140.00.019x100 is specified.

      15. In Section "Taxpayer's liability":

      1) surname, first name and patronymic (if any) of the Chief shall be specified in the field "Full name of the Chief" in accordance with the constituent documents;

      2) date of the tax return filing.

      The date of tax return filing to the tax authority;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, first name, patronymic (if any) of the employee of the tax authority being accepted the Declaration is specified in the column "Full name of the official being accepted the Declaration";

      5) date of acceptance of the Declaration.

      Date of the tax return submission in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      7) reference number of the document.

      The registration number of the tax return assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The Rules for drafting of tax reporting (tax return) on corporate income tax (form 150.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) on corporate income tax (form 150.00) (hereinafter - the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 "On Taxes and other Mandatory Payments to the Budget" (Tax code) Law of the Republic of Kazakhstan dated December 10, 2008 "On the Introduction of the Code of the Republic of Kazakhstan "On Taxes and other Mandatory payments to the Budget" (Tax code)" and determine the procedure for drafting of the form of corporate income tax reporting (return) (hereinafter – the return), intended for the corporate income tax calculation. The Return is drafted by subsoil users, other than:

      subsoil users specified in paragraph 1 of Article 308-1 of the Tax Code;

      subsoil users exclusively engaged in the exploration and (or) extraction of common minerals, groundwater, therapeutic mud, as well as the construction and (or) operation of underground facilities not related to exploration and (or) production.

      2. The tax return consists of the tax return itself (form 150.00) and schedules thereto (forms 150.01 to 150.10) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in person and on paper - it is prepared in two copies, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper - the taxpayer receives notification of the postal or other means of communication;

      3) in electronic media - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the system of tax reporting acceptance of the revenue service body.

      13. In Sections "General Information about taxpayer" of schedules the corresponding data is specified in Section "General Information about taxpayer" of declaration are indicated.

      14. The return (form 150.00) reflects all income and expenses for the reporting tax period gained and incurred in whole for the activities of the subsoil user. line 150.00.001 – 150.00.065 of income and expenses return 150.00 are determined as the sum of the similar lines of the schedules to forms 150.01 and 150.02.

      Calculation of the tax liability for corporate income tax in general for the activities of the subsoil user is defined as the amount of corporate income tax calculated for non-contractual activities and for each subsoil use contract.

      The amount of corporate income tax on each contract for subsurface use is determined in the manner specified in the form 150.01.

      The amount of corporate income tax on non-contractual activities is determined by the subsoil user in the manner specified in the form 150.02.

      15. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number prior to the entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries;

      BIN is the business identification number from the day of entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries.

2. Return drafting (form 920.00)

      14. In Section “General information about taxpayer”, the taxpayer indicates the following data:

      1) TRN - the taxpayer registration number. When fulfilling a tax liability by trustee, the registration number of the trustee taxpayer is indicated in the line;

      2) BIN – business identification number of the taxpayer. When fulfilling a tax liability by the trustee, the business identification number of the trustee shall be indicated in line.

      3) tax period for which tax return is filed – the reporting tax period for which the return is filed (indicated in Arabic numerals).

      4) name of the taxpayer.

      Name of the legal entity is specified in accordance with the constituent documents.

      When fulfilment of a tax liability by the trustee the name of trustee legal entity is indicated in the line in accordance with the constituent documents;

      5) the type of tax return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) currency code.

      The currency code is specified according to paragraph 56 of this Rules;

      8) the submitted shedules.

      The number of the schedule to tax return filed by the taxpayer is marked;

      9) residency indicator:

      Box A is marked by the resident taxpayer of the Republic of Kazakhstan;

      box B is marked by a non-resident taxpayer of the Republic of Kazakhstan;

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

      To be completed if the tax return is prepared by the nonresident taxpayer of the Republic of Kazakhstan, at that:

      line A shall indicate the code of the country of residence of the non-resident in accordance with paragraph 57 of these Rules;

      line B shall indicate the number of tax registration in the country of residence of the non-resident;

      11) the permanent establishment held by the resident outside the Republic of Kazakhstan.

      The box is marked by a resident of the Republic of Kazakhstan having a permanent establishment outside the Republic of Kazakhstan.

      17. In the Section "Total annual income":

      1) line 150.00.001 shall indicate sales proceeds in accordance with Article 86 of the Tax Code;

      2) line 150.00.002 shall indicate income from value growth in accordance with Article 87 of the Tax Code;

      3) line 150.00.003 shall indicate income on derivative financial instruments, including, swaps, taking into account losses carried forward from previous tax periods;

      4) line 150.00.004 shall indicate the income from writing-off of liabilities in accordance with Article 88 of the Tax Code;

      5) line 150.00.005 shall indicate the income on doubtful liabilities in accordance with Article 89 of the Tax Code;

      6) line 150.00.006 shall indicate income from the cession of a right in accordance with Article 91 of the Tax Code;

      7) line 150.00.007 shall indicate the income from retirement of fixed assets, determined in accordance with Article 92 of the Tax Code;

      8) line 150.00.008 shall indicate the income from adjustment of expenses on geological studying and preparatory works for production of natural resources, and also other expenses of subsoil users defined according to Article 93 of the Tax Code;

      9) line 150.00.009 shall indicate the income from excess of the amount of contributions to the Fund for mitigation consequences of deposits development over the amount of the actual expenses on mitigation of consequences of deposits development defined in accordance with Article 94 of the Tax Code;

      10) line 150.00.010 shall indicate the size of improper use of liquidation fund assets by the subsoil user determined in accordance with Article 107 of the Tax Code;

      11) line 150.00.011 shall indicate the penalties awarded or recognized by the debtor, penalties and other types of sanctions except returned from the budget of unreasonably withheld penalties if these amounts were not earlier carried on the deductions included in the total annual income according to subparagraph 14) of paragraph 1 of Article 85 of the Tax code;

      12) line 150.00.012 shall indicate the dividends included in the total annual income in accordance with subparagraph 17) of paragraph 1 of Article 85 of the Tax Code and the total amount of remunerations on the Deposit, debt security, the bill, the Islamic rental certificate, the winnings included in the total annual income in accordance with subparagraphs 18) and 20) of paragraph 1 of Article 85 of the Tax Code;

      13) line 150.00.013 shall indicate the excess of the amount of the unrealised exchange gains over the amount of the unrealised exchange loss determined in accordance with the international financial reporting standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting included in the total annual income according to subparagraph 19) of paragraph 1 of Article 85 of the Tax Code;

      14) line 150.00.014 shall indicate income on investment deposit placed in the Islamic Bank, determined in accordance with subparagraph 22-1) of paragraph 1 of Article 85 of the Tax Code;

      15) line 150.00.015 shall indicate other income of the taxpayer, be included in total annual income in accordance with the Tax Code;

      16) line 150.00.016 shall indicate the total amount of the total annual income;

      17) line 150.00.017 shall indicate the total amount of adjustments of the total annual income in accordance with Article 99 of the Tax Code or Article 3-1 of the Enacting Law;

      18) line 150.00.018 shall indicate unrealised exchange gains and loss, resulting in the transition to a different method of valuation of inventories;

      19) line 150.00.019 shall indicate the total annual income subject to adjustments, defined as the difference between the lines150.00.016 and 150.00.017 increased by line 150.00.018 (if the value of this line is positive) or reduced by line 150.00.018 (if the value of this line is negative) (150.00.016 – 150.00.017) ± 150.00.018).

      18. In the "Deductions" section:

      1) line 150.00.020 shall indicate the cost of sold (used) goods purchased and donated works and services attributable to deductions in accordance with paragraph 1 of Article 100 of the Tax Code, defined as 150.00.020 I minus 150.00.020 II plus 150.00.020 III plus 150.00.020 IV plus 150.00.020 V minus 150.00.020 IV minus 150.00.020 VII minus 150.00.020 VIII minus 150.00.020 IX;

      line 150.00.020 I shall indicate the prime cost of goods, raw materials, materials (including purchased semi – finished products and accessories, designs and details, fuel, spare parts, etc.) (further- inventories) as of the beginning of the tax period. In the initial tax return, the specified line is filled in according to the data defined on the balance sheet as of the beginning of tax period. The taxpayer filing its initial tax return may have no inventories at the beginning of the reporting tax period;

      2) line 150.00.020 II is filled according to the balance sheet as of the end of the reporting tax period. In this case, this line does not reflect the value of the goods recorded in the inventory balances as of the end of the year and in transit (for example, the sale of goods on the condition of FAS-port), the income from the sale of which is recognized for tax purposes in the reporting tax period. In the liquidation declaration submitted by the taxpayer during the tax period, line 150.00.020 II is filled in on the basis of accounting data as of the end of the corresponding tax period;

      in line 150.00.020 III the cost of purchased, including gratuitously received, by the taxpayer during the tax period inventories, the performed works and the services rendered by the third-party organizations, individual entrepreneurs, private notaries, lawyers is specified. The data given in the specified line shall not include the expenditure attributable to deductions in lines 150.02.018 to 150.02.031 of the Declaration. It is defined as the sum of the lines 150.00.020 III A to 150.00.020 III H:

      line 150.01.020 III A shall indicate the cost of purchased inventories, received free of charge during the reporting tax period by the taxpayer;

      in line 150.01.020 III B the cost of financial services is specified;

      in line 150.01.020 III the cost of the advertising services is specified;

      in line 150.01.020 III D the cost of consulting services is specified;

      in line 150.01.020 III E the cost of marketing services is specified;

      in line 150.01.020 III F the cost of design services is specified;

      in line 150.01.020 III G the cost of engineering services is specified;

      in line 150.01.020 III H the cost of acquisition of other works and services is specified;

      line 150.01.020 IV shall indicate the expenses on accrued income of employees and other payments to individuals attributable to deductions in accordance with Article 110 of the Tax Code, with the exception of expenses on accrued income of workers:

      indicated in line 150.00.026 and representing excess of the sizes of the daily allowance established by subparagraph 4) paragraph 3 of Article 155 of the Tax Code;

      included in initial cost of the fixed assets, preference items;

      recognized by the subsequent expenses according to paragraph 3 of Article 122 of the Tax Code;

      included in initial cost of the assets not subject to depreciation according to Article 87 of the Tax Code;

      in the line 150.00.020 V the cost of works and services, the cost price of inventories recognized as expenses of the future periods in the previous tax periods and attributable to deductions in the reporting tax period is specified;

      line 150.00.020 VI shall indicate the actual cost of works and services, the prome cost of inventories recognized by the subsequent expenses which tax accounting is made in accordance with Article 122 of the Tax Code;

      line 150.00.020 VII shall indicate the actual cost of works and services, the prime cost of inventories included in initial cost of the fixed assets, preference items and assets not subject to depreciation;

      line 150.00.020 VIII shall indicate the cost of works and services, the prime cost of inventories which are not attributable to deductions on the basis of Article 115 of the Tax Code, except for the cost indicated in line 150.00.020 VI;

      line 150.00.020 IX shall indicate the cost of the works and services, the cost of inventories recognized the deferred expenses to be attributable to deductions in subsequent tax periods;

      2) in line 150.00.021 the total amount of fines, penalties, attributable to deductions in accordance with paragraph 6 of Article 100 of Tax Code is specified;

      3) line 150.00.022 shall indicate the value-added tax, which in connection with the application of the proportional method is not subject to credit and shall be attributed to deductions in accordance with part II paragraph 12 of Article 100 of the Tax Code;

      4) line 150.00.023 shall indicate the excess of the value-added tax credit, over the assessed value added tax formed on January 1, 2009 and attributed to deductions in accordance with paragraph 13 of Article 100 of the Tax Code;

      5) line 150.00.024 shall indicate the amount of expenses of a taxpayer on accrued social contributions to the State social insurance Fund attributable to deductions in accordance with paragraph 14-1 of Article 100 of the Tax Code;

      6) line 150.00.025 shall indicate the total amount of remuneration attributable to deductions in accordance with Article 103 of the Tax Code, Article 14 of the Enacting Law;

      7) line 150.00.026 shall indicate amounts of compensations for business trips attributable to deductions in accordance with Article 101 of the Tax Code;

      8) line 150.00.027 shall indicate paid doubtful liabilities, including the amount of liabilities previously recognized as income in accordance with Article 88 of the Tax Code, attributable to deductions in accordance with Article 104 of the Tax Code;

      9) in line 150.00.028 doubtful claim attributable to deductions in accordance with Article 105 of the Tax Code is specified;

      10) line 150.00.029 shall indicate the expenditure on elimination of consequences of development of deposits and amounts of deductions to the liquidation funds attributable to deductions in accordance with Article 107 of the Tax Code;

      11) line 150.00.030 shall indicate the expenses on scientific research and scientific technical works attributable to deductions in accordance with Article 108 of the Tax Code;

      12) line 150.00.031 shall indicate the insurance premium payable or paid by the insurant under insurance agreements, with the exception of insurance premiums under accumulative insurance agreements attributable to deductions in accordance with paragraph 1 of Article 109 of the Tax Code;

      13) line 150.00.032 shall indicate expenses for geological study and preparatory works for extraction of natural resources and other expenses of subsoil users attributed to deductions in accordance with Article 111 of the Tax Code;

      14) line 150.00.033 shall indicate the expenses of the subsurface user for Kazakhstan human resource personnel training and development of social sphere of regions, attributable to deductions in accordance with paragraph 1 of Article 112 of the Tax Code;

      15) line 150.00.034 shall indicate excess amounts of unrealised exchange loss over the amount of unrealised exchange gains attributable to deductions in accordance with Article 113 of the Tax Code;

      16) in line 150.00.035 taxes and other mandatory payments to the budget are attributable to deductions in accordance with Article 114 of the Tax Code are specified;

      17) in line 150.00.036 the deductions on the fixed assets made according to Articles 116 – 122 of the Tax Code are specified;

      line 150.00.036 I shall indicate for reference the deductions on the fixed assets put into operation before and (or) after January 1, 2009 within the investment project under the contracts with providing exemption from payment of corporate income tax signed till January 1, 2009 in accordance with the Law of the Republic of Kazakhstan "On investments" dated January 8, 2003 (further – the Law on Investments) which tax accounting is performed according to paragraph 10 of Article 117 and paragraph 2-1 of Article 120 of the Tax Code;

      18) line 150.00.037 shall indicate deductions on investment tax preferences according to Articles 123 – 125 of the Tax Code, and also Article 15 of the Enacting Law;

      19) line 150.00.038 shall indicate other expenses attributable to deductions according to the Tax Code. This line also includes line 150.00.038 I:

      in line 150.00.038 I the managerial and general administrative expenses of a nonresident is specified;

      20) in line 150.00.039 the total amount to be attributable to deductions is specified. line 150.00.039 I or line 150.00.039 II, or line 150.00.039 III is transferred to this line:

      in line 150.00.039 I the total amount of costs, attributable to deductions is specified. It is defined as the sum of the lines 150.00.020 to 150.00.038;

      total amount of expenses attributable to deductions in accordance with Article 134 of the Tax Code and incurred by non-commercial entity which simultaneously represent corporate income tax return on form 130.00 is specified in line 150.00.039 II. line 130.00.029 is transferred to this line;

      in line 150.00.039 III the amount of expenses attributable to deductions by the residents, having a permanent (s) establishment (s) outside the Republic of Kazakhstan.

      19. In Section "Income and deductions adjustment":

      1) in line 150.00.040 the total amount of Income and deductions adjustment made in accordance with Articles 131, 132 of the Tax Code is specified. It is defined as the difference between the lines150.00.040 I and II 150.00.040 II:

      in line 150.00.040 I the amount of adjustment of the income made according to Articles 131, 132 of the Tax Code is specified;

      in line 150.00.040 II the amount of adjustment of the deductions made according to Articles 131, 132 of the Tax Code is specified.

      20. In Section "Income and deduction adjustments in accordance with the Law On Transfer Pricing:

      1) line 150.00.041shall indicate the amount of adjustment of the income made in accordance with the legislation of the Republic of Kazakhstan dated July 5, 2008 "On Transfer Pricing" (further – the Law on Transfer Pricing);

      2) in line 150.00.042 the amount of adjustment of deductions made in accordance with the Law on Transfer Pricing is specified.

      21. In Section "Computation of taxable income":

      1) in line 150.00.043 the taxable income (loss) is specified. It is defined as the sum of lines 150.01.042 and 150.02.036;

      2) line 150.00.044 shall indicate the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan. line 150.00.044 is for reference purposes. This line also includes line 150.00.044 I:

      in line 150.00.044 I the income gained in the country with the preferential tax treatment determined in accordance with Article 224 of the Tax Code is specified. The total value of column G of the form 150.08 is transferred to this line.

      The value of line 150.00.044 I is included in the calculation of taxable income;

      3) in line 150.00.045 the amount of income to be exempt from taxation in accordance with treaties as specified in paragraph 5 of Article 2, of Articles 212, 213 of the Tax Code is specified;

      4) in line 150.00.046 the amount of taxable income (loss) is specified, taking into account the peculiarities of international taxation. It is defined as the sum of the lines 150.01.045 and 150.02.039;

      5) in line 150.00.047 tax loss to be carried forward in accordance with paragraph 1 of Article 137 of the Tax Code is specified;

      6) in line 150.00.048 the sum of taxable income reduction in accordance with Article 133 of the Tax Code or Article 3-2 of the Enacting law is specified. It is defined as the sum of the lines 150.00.048 А and 150.00.048 В;

      in line 150.00.048 А the expenses for which the taxpayer is entitled to reduce the taxable income in accordance with paragraph 1 of Article 133 of the Tax Code is specified;

      in line 150.00.048 В the income for which the taxpayer is entitled to reduce the taxable income in accordance with paragraph 2 of Article 133 of the Tax Code or

      paragraph 3-2 of the Enacting Law is specified;

      7) in line 150.00.049 the taxable income taking into account the reduction made in accordance with Article 133 of the Tax Code, and also paragraph 3-2 of the Enacting Law is specified. It is defined as the sum of the lines 150.01.048 and 150.02.042;

      8) in line 150.00.050 the losses carried forward from previous tax periods in accordance with paragraph 1 of Article 137 of the Tax Code and Article 15-1 of the Enacting Law are specified;

      9) in line 150.00.051 taxable income, taking into account losses carried forward is specified. It is defined as the sum of the lines 150.01.050 and 150.02.044.

      22. In Section "Calculation of tax liability":

      1) line 150.00.052 shall indicate the corporate income tax rate in accordance with Article 4 of the Enacting Law or in accordance with paragraph 2 of Article 147 of the Tax Code, in a percentage;

      2) line 150.00.053 shall indicate the amount of taxes on income paid outside the Republic of Kazakhstan or an identical type of income tax on income gained by a resident taxpayer from sources outside the Republic of Kazakhstan, which shall be credit when paying corporate income tax in the Republic of Kazakhstan in accordance with Article 223 of the Tax Code. To this line the total value of column K of the form 150.08 is transferred;

      3) in line 150.00.054 the corporate income tax amount taking into account the foreign tax credit is specified;

      4) line 150.00.055 shall indicate the corporate income tax amount withheld in the tax period at the source of payment from the income in the form of the prize reducing the corporate income tax amount which is subject to payment to the budget according to paragraph 2 of Article 139 of the Tax code;

      5) line 150.00.056 I shall indicate the corporate income tax amount withheld at the source of payment from the income in the form of remuneration in the previous tax periods and transferred according to paragraph 3 of Article 139 of the Tax Code;

      line 150.00.056 II shall indicate the corporate income tax amount withheld in the tax period at the source of payment from the income in the form of remuneration reducing the corporate income tax amount which is subject to payment in the budget in accordance with paragraph 2 of Article 139 of the Tax code;

      6) line 150.00.057 shall indicate the corporate income tax amount withheld at the source of payment in accordance with Article 200 of the Tax Code;

      7) line 150.00.058 shall indicate the amount of the estimated corporate income tax for the tax period. It is defined as the sum of lines 150.01.057 and 150.02.051:

      in line 150.00.058 I the amount of the estimated corporate income tax for the tax period according to Article 139 of the Tax Code is specified. It is defined as the sum of the lines (150.01.058 + 150.02.051 II);

      line 150.00.058 II shall indicate the amount of reduction of the calculated corporate income tax for the tax period in accordance with Article 451 of the Tax Code. It is filled in by the taxpayers carrying out activities under a special tax regime provided for by Articles 448 – 452 of the Tax Code. It is determined as the value of line 150.02.051 II;

      line 150.00.058 III shall indicate the amount by which the taxpayer may reduce the calculated corporate income tax in connection with the application of standard tax benefits in accordance with the contract concluded with the authorized investment authority;

      line 150.00.058 IV shall indicate the amount by which the taxpayer may reduce the calculated corporate income tax on the basis of the contract concluded with the authorized state investment authority before January 1, 2009 in accordance with the Law on Investments;

      line 150.00.058 V the amount of calculated corporate income tax reduction for the tax period in accordance with Article 151 of the Tax Code is specified. It is filled in by the taxpayers operating in the territories of special economic zones and meeting the conditions established by Article 150 of the Tax Code. The value of line 150.02.051 V is transferred to this line;

      8) line 150.00.059 shall indicate the net income of a non-resident legal entity from activities in the Republic of Kazakhstan through a permanent establishment in accordance with paragraph 1 of Article 199 of the Tax Code;

      9) line 150.00.060 shall indicate the amount of corporate net income tax:

      in line 150.00.060 I the amount of corporate net income tax calculated in accordance with paragraph 1 of Article 199 of the Tax Code at the rate of 15 percent, defined as 15% of line 150.00.059 is specified;

      in line 150.00.060 II the amount of corporate net income tax calculated in accordance with Article 212 of the Tax Code at the rate provided for in the treaty is specified. If the provisions of the treaty concerning corporate net income tax are applied by the taxpayer, the rate of corporate net income tax is specified;

      line 150.00.060 III is filled in if line 150.00.060 II has been filled. The country code is specified in this line in accordance with paragraph 57 of this Rules, with which the Republic of Kazakhstan signed the treaty;

      line 150.00.060 IV is filled in if line 150.00.060 II has been filled. In this line the name of the specified treaty is indicated;

      10) in line 150.00.061 the total amount of the estimated corporate income tax defined as the sum of lines 150.01.060 and 150.02.054 is specified.

      23. In Section "Taxpayer's liability":

      1) surname, first name, patronymic (if any) of the Head shall be specified in the field "Full name of the Head";

      2) report filing date.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of tax return submission in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      7) reference number of the document.

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 150.01 – On taxation items and
(or) items related to taxation, for corporate income tax calculation
for each subsurface use contract, deposit (group of deposits, part
of the deposits)

      24. This form is designed to reflect by subsoil user the information about the items of taxation and (or) items related to taxation, on the calculation of corporate income tax for each subsoil use contract, deposit (group of deposits, part of the deposit) in accordance with the basic principles established by Article 310 of the Tax code.

      If there are several subsoil use contracts, this form is filled in for each contract separately.

      25. In Section "General Information on the Taxpayer" the taxpayer specifies the following data:

      1) contract number and date. In column A the registration number of the subsoil use contract is specified, in column B the date of registration of the subsoil use contract is specified;

      2) the name of the deposit – the name of the deposit according to the subsoil use contract.

      28. In the Section "Total annual income":

      1) line 150.01.001 shall indicate the income from sale of goods in accordance with Article 86 of the Tax Code;

      2) line 150.01.002 shall indicate the income from value growth according to Article 87 of the Tax Code received on the assets not subject to depreciation used within activities under the subsoil use contract;

      3) line 150.01.003 shall indicate the income from writing off of liabilities according to Article 88 of the Tax Code;

      4) line 150.01.004 shall indicate the income on doubtful pledges according to Article 89 of the Tax Code;

      5) line 150.01.005 shall indicate income from the cession of a right in accordance with Article 91 of the Tax Code;

      6) line 150.01.006 shall indicate income from retirement of fixed assets determined in accordance with Article 92 of the Tax Code. This line shall indicate the income from retirement of fixed assets used in the framework of activities under the subsoil use contract;

      7) line 150.01.007 shall indicate the income from the adjustment of expenses for geological exploration and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users, determined in accordance with Article 93 of the Tax Code;

      8) line 150.01.008 shall indicate the income from excess of the amount of contributions to the fund for mitigation of consequences of deposits development over the amount of the actual expenses on mitigation of consequences of deposits development determined according to Article 94 of the Tax Code;

      9) line 150.01.009 shall indicate the size of improper use committed by subsoil user with respect to liquidation fund assets determined in accordance with Article 107 of the Tax Code. This line includes the amount of improper use committed by subsoil user with respect to liquidation fund assets and assets of liquidation fund of waste disposal landfields;

      10) line 150.01.010 shall indicate awarded or recognized by the debtor fines, penalties and other types of sanctions, except returned from the budget unreasonably withheld fines, if these amounts were not previously attributed to deductions included in the total annual income in accordance with subparagraph 14) of paragraph 1 of Article 85 of the Tax Code;

      11) line 150.01.011 shall indicate dividends included in the total annual income according to subparagraph 17) of paragraph 1 of Article 85 of the Tax Code and the total amount of remunerations on the deposit, debt security, the bill, the Islamic rental certificate, the winnings included in the total annual income according to subparagraphs 18) and 20) of paragraph 1 of Article 85 of the Tax Code;

      12) line 150.01.012 shall indicate the excess of the amount of unrealised exchange gains over the amount of the unrealised exchange loss determined according to the international financial reporting standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting included in the total annual income according to subparagraph 19) of paragraph 1 of Article 85 of the Tax Code;

      13) line 150.01.013 shall indicate income on investment Deposit placed in the Islamic Bank, determined in accordance with subparagraph 22-1) of paragraph 1 of Article 85 of the Tax Code;

      14) line 150.01.014 shall indicate other income of the taxpayer, be included in total annual income in accordance with the Tax Code;

      15) line 150.00.015 shall indicate the total annual income defined as the sum of the lines 150.01.001 for 150.01.014;

      16) line 150.01.016 shall indicate the total amount of adjustments of the total annual income in accordance with Article 99 of the Tax Code or Article 3-1 of the Enacting Law;

      17) line 150.01.017 shall indicate unrealised exchange gains and loss generated in the transition to a different method of valuation of inventory;

      18) line 150.01.018 shall indicate the total annual income taking into account the adjustment defined as the difference between the lines150.01.015 and 150.01.016 increased by line 150.01017 (if value of this line is unrealised exchange gain) or reduced by line 150.01017 (if value of this line is unrealised exchange loss)(150.01.015 – 150.01.016 ± 150.01017).

      27. In the "Deductions" section:

      1) line 150.01.019 shall include the costs for sold goods (works, services), attributable to deductions in accordance with Article 100 of the Tax Code, defined as 150.01.019 I minus 150.01.019 II plus 150.01.019 III plus 150.01.019 IV plus 150.01.019 V minus 150.01.019 VI minus 150.01.019 VII minus 150.01.019 VIII minus 150.01.019 IX:

      in line 150.01.019 I the prime cost of goods, raw materials, materials (including purchased semi – finished products and accessories, designs and details, fuel, spare parts, etc.) (further-inventories) as of the beginning of the tax period is specified. In the initial tax return, the specified line is filled in according to the data defined on the balance sheet as of the beginning of tax period. The taxpayer, filing its initial tax return, may have no inventories at the beginning of the reporting tax period;

      2) line 150.01.019 II is filled in according to the balance sheet as of the end of the reporting tax period. In this case, this line does not reflect the value of the goods recorded in the inventory balances as of the end of the year and in transit (for example, the sale of goods on the condition of FAS-port), the income from the sale of which is recognized for tax purposes in the reporting tax period. In the liquidation declaration submitted by the taxpayer during the tax period, line 150.01.019 II is filled in on the basis of accounting data as of the end of the corresponding tax period;

      line 150.01.019 III shall indicate the cost of inventories purchased, including gratuitously received, by the taxpayer during the tax period, the performed works and the rendered services by the third-party organizations, individual entrepreneurs, private notaries, lawyers. The data given in the specified line shall not include the expenses attributable to deductions in the lines 150.01.020 to 150.01.037 of the Declaration. It is defined as the sum of the lines 150.01.019 III A to 150.01.019 III H:

      line 150.01.019 III A shall indicate the cost of purchased inventories, received gratuitously during the reporting tax period by the taxpayer;

      in line 150.01.019 III B the cost of financial services is specified;

      in line 150.01.019 III the cost of the advertising services is specified;

      in line 150.01.019 III D the cost of consulting services is specified;

      in line 150.01.019 III E the cost of marketing services is specified;

      in line 150.01.019 III F the cost of design services is specified;

      in line 150.01.019 III G the cost of engineering services is specified;

      in line 150.01.019 III H the cost of acquisition of other works and services is specified;

      line 150.01.019 IV shall indicate the expenses on accrued income of employees and other payments to individuals attributable to deductions in accordance with Article 110 of the Tax Code, with the exception of expenses on accrued income of workers:

      indicated in line 150.01.025 and representing excess of the sizes of the daily allowance established by subparagraph 4) of paragraph 3 of Article 155 of the Tax Code;

      included in initial cost of the fixed assets, preference items;

      recognized by the subsequent expenses according to paragraph 3 of Article 122 of the Tax Code;

      included in initial cost of the assets not subject to depreciation in accordance with Article 87 of the Tax Code;

      in line 150.01.019 V the cost of works and services, the prime cost of inventories recognized as expenses of the future periods in the previous tax periods and attributed to deductions in the reporting tax period is specified;

      in line 150.019 VI the actual cost of works and services, the prime cost of inventories recognized by the subsequent expenses which tax accounting is made according to Article 122 of the Tax Code is specified;

      in line 150.01.019 VII the actual cost of works and services, the prime cost of inventories included in initial cost of the fixed assets, preference items and assets not subject to depreciation is specified;

      in line 150.01.019 VIII the cost of works and services, the prime cost of inventories which are not attributed to deductions on the basis of Article 115 of the Tax Code, except for the cost reflected on line 150.01.019 is specified;

      in line 150.01.019 IX the cost of the works and services, the cost of inventories recognized the deferred expenses to be attributed to deductions in subsequent tax periods is specified;

      2) in line 150.01.020 the total amount of fines, penalties, attributable to deductions in accordance with paragraph 6 of Article 100 of the Tax Code is specified;

      3) in line 150.01.021 the value-added tax, which in connection with the application of the proportional method is not subject to credit and shall be attributed to deduction in accordance with part II of paragraph 12 of Article 100 of the Tax Code is specified;

      4) in line 150.01.022 the excess of the value-added tax credit, over the assessed amount of value added tax attributable to deductions in accordance with paragraph 13 of Article 100 of the Tax Code is specified;

      5) in line 150.01.023 the amount of expenditures of a taxpayer on accrued social contributions to the State social insurance Fund attributable to deductions in accordance with paragraph 14-1 of Article 100 of the Tax Code is specified;

      6) in line 150.01.024 the total amount of remuneration attributable to deductions in accordance with Article 103 of the Tax Code and Article 14 of the Enacting Law is specified;

      7) in line 150.01.025 the total amount of compensations for business trips, determined in accordance with Article 101 of the Tax code is specified;

      8) line 150.01.026 shall indicate paid doubtful liabilities attributable to deductions in accordance with Article 104 of the Tax Code and paid to the liabilities previously recognized as income in accordance with Article 88 of the Tax Code, attributable to deductions in accordance with part II of Article 104 of the Tax Code;

      9) in line 150.01.027 doubtful liabilities attributable to deductions in accordance with Article 105 of the Tax Code is specified;

      10) line 150.01.028 shall indicate the expenditure on remediation of consequences of development of deposits attributable to deductions in accordance with Article 107 of the Tax Code. this line includes the amounts of contributions to the liquidation fund and liquidation fund of waste disposal landfields;

      11) line 150.01.029 shall indicate the expenditure on scientific research and scientific technical works attributable to deductions in accordance with Article 108 of the Tax Code;

      12) line 150.01.030 shall indicate the insurance premium payable or paid by the policy holder under insurance agreements, with the exception of insurance premiums under agreements of savings insurance attributable to deductions in accordance with paragraph 1 of Article 109 of the Tax Code;

      13) line 150.01.031 shall indicate expenses for geological study and preparatory works for extraction of natural resources and other deductions of a subsurface user, which was attributable to deductions in accordance with Article 111 of the Tax Code. The value of column AA and AC of form 150.03 is transferred in this line under this contract;

      14) line 150.01.032 shall indicate the expenditure of the subsurface user for human resource personnel training and development of social sphere of regions, attributable to deductions in accordance with paragraph 1 of Article 112 of the Tax Code (since the beginning of the extraction after commercial discovery);

      15) line 150.01.033 shall indicate excess amounts of unrealised exchange loss over the amount of unrealised exchange gain attributable to deductions in accordance with Article 113 of the Tax Code;

      16) line 150.01.034 shall indicate taxes and other mandatory payments to the budget attributable to deductions according to Article 114 of the Tax Code;

      17) line 150.01.035 shall indicate deductions on the fixed assets made according to Articles 116 – 122 of the Tax Code;

      line 150.01.035 I shall indicate for reference the deductions on fixed assets put into operation before and (or) after January 1, 2009 in the framework of the investment project under contracts with provision of exemption from payment of corporate income tax concluded before January 1, 2009 in accordance with the Law on Investments of the Republic of Kazakhstan, tax accounting calculated according to paragraph 10 of Article 117 and paragraph 2-1 of Article 120 of the Tax Code;

      18) in the line 150.01.036 deductions on investment tax preferences in accordance with Articles 123 – 125 of the Tax Code, and also Article 15 of Enacting Law are specified;

      19) line 150.01.037 shall indicate other expenses attributable to deductions according to the Tax Code. This line also includes line 150.01.037 I:

      in line 150.01.037 I the managerial and general administrative expenses of a nonresident is specified;

      20) in line 150.01.038 the total amount to be attributable to deductions is specified. It is defined as the sum of lines 150.01.019 to 150.01.037.

      28. In Section "Income and deductions adjustment":

      1) in line 150.01.039 the total amount of Income and deductions adjustment made in accordance with Articles 131, 132 of the Tax Code is specified. It is defined as the difference between the lines150.01.039 I and 150.01.039 II:

      in line 150.01.039 I the amount of adjustment of the income made according to Articles 131, 132 of the Tax Code is specified;

      in line 150.01.039 II the amount of adjustment of the deductions made according to Articles 131, 132 of the Tax Code is specified.

      29. In Section "Income and deduction adjustments in accordance with the Law On Transfer Pricing:

      1) in line 150.01.040 the amount of income adjustments made in accordance with the Law On Transfer Pricing is specified;

      2) in line 150.01.041 the amount of deductions adjustment made in accordance with the Law On Transfer Pricing is specified.

      30. In Section "Computation of taxable income":

      1) in line 150.01.042 the taxable income (loss) is specified. Ii is defined as 150.01.018 minus 150.01.038 plus 150.01.039 plus 150.01.040 minus 150.01.041.

      If line 150.01.042 has a negative value (loss), the value on this line is not transferred to line 150.00.042;

      2) in line 150.01.043 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. Line 150.01.043 is for reference purposes. This line also includes line 150.01.043 I:

      in line150.01.043 I the income gained in the country with the preferential tax treatment determined in accordance with Article 224 of the Tax Code is specified.

      The value of line 150.01.043 I is included in the calculation of taxable income;

      3) in line 150.01.044 the amount of income to be exempt from taxation in accordance with treaties as specified in paragraph 5 of Article 2, of Articles 212, 213 of the Tax Code is specified;

      4) in line 150.01.045 the amount of taxable income (loss) is specified, taking into account the peculiarities of international taxation. It is defined as the sum of the lines 150.01.042 and 150.01.043 I minus line 150.01.044. If line 150.01.045 has a negative value (loss), the value on this line is not transferred to line 150.00.046;

      5) in line 150.01.046 the loss subject to transfer according to paragraph 1 of Article 137 of the Tax Code is specified;

      6) in line 150.01.047 the amount of reduction of the taxable income according to Article 133 of the Tax Code is specified. It is defined as the sum of the lines 150.01.047 А and 150.01.047 В;

      in line 150.01.047 А the expenses for which the taxpayer is entitled to reduce the taxable income in accordance with paragraph 1 of Article 133 of the Tax Code is specified;

      line 150.01.047 В shall indicate the income for which the taxpayer is entitled to reduce the taxable income in accordance with paragraph 2 of Article 133 of the Tax Code or paragraph 3-2 of the Enacting Law;

      7) in line 150.01.048 the taxable income taking into account the reduction made in accordance with Article 133 of the Tax Code, and also paragraph 3-2 of the Enacting Law is specified. It is defined as the difference between the lines150.01.045 and 150.01.047. If line 150.01.047 is larger than line 150.01.045, line 150.01.048 shall indicate zero;

      8) in line 150.01.049 the losses carried forward from previous tax periods in accordance with paragraph 1 of Article 137 of the Tax Code and Article 15-1 of the Enacting Law is specified;

      9) in line 150.01.050 taxable income, taking into account losses carried forward is specified. It is defined as the difference between the lines150.01.048 and 150.01.049. If line 150.01.049 is larger than line 150.01.048, line 150.01.050 shall indicate zero.

      31. In Section "Calculation of tax liability":

      1) in line 150.01.051, the rate of corporate income tax in accordance with Article 4 of the Enacting Law or in accordance with paragraph 2 of Article 147 of the Tax Code, in percentage is specified;

      2) line 150.01.052 shall indicate the amount of taxes paid outside the Republic of Kazakhstan on income or an identical type of income tax on income gained by a resident taxpayer from sources outside the Republic of Kazakhstan, credited when paying corporate income tax in the Republic of Kazakhstan in accordance with Article 223 of the Tax Code;

      3) in line 150.01.053 the amount of corporate income tax taking into account foreign tax credit is specified. It is defined as the difference of the product of the lines 150.01.050 and 150.01.051 and line 150.01.052. If line 150.01.052 exceeds the product of lines 150.01.050 and 150.01.051, so line 150.01.053 shall indicate zero;

      4) line 150.01.054 shall indicate the total amount of corporate income tax withheld at source of payment from income in the form of winnings, reducing the amount of corporate income tax in accordance with paragraph 2 of Article 139 of the Tax Code;

      5) line 150.01.055 I shall indicate the amount of corporate income tax withheld at the source of payment from the income in the form of the remuneration in the previous tax periods subject to carry forward in accordance with paragraph 3 of Article 139 of the Tax Code;

      line 150.01.055 II shall indicate the amount of corporate income tax withheld at the source from the income in the form of remuneration in the tax period reducing the amount of the corporate income tax which is subject to payment to the budget according to paragraph 2 of Article 139 of the Tax Code;

      6) line 150.01.056 shall indicate the amount of corporate income tax withheld at the source of payment in accordance with Article 200 of the Tax Code;

      7) line 150.01.057 shall indicate the amount of the estimated corporate income tax for the tax period determined in accordance with Article 139 of the Tax Code. Defined as difference of the lines 150.01.053, 150.01.054, 150.01.055 I, 150.01.055 II, 150.01.056. The value of this line is transferred to line 150.00.057 I;

      8) line 150.01.058 shall indicate the net income of a non-resident legal entity from activities in the Republic of Kazakhstan through a permanent establishment in accordance with paragraph 1 of Article 199 of the Tax Code. It is defined as the difference between the lines150.01.050 and 150.01.057. The value of this line is transferred to line 150.00.058;

      9) in line 150.01.059 the amount of corporate net income tax is specified:

      line 150.01.059 I shall indicate the amount of corporate net income tax calculated in accordance with paragraph 1 of Article 199 of the Tax Code at the rate of 15 percent, defined as 15% (150.00.058 x 15%);

      line 150.01.059 II shall indicate the amount of corporate net income tax calculated in accordance with Article 212 of the Tax Code at the rate provided for in the treaty. If the provisions of the treaty concerning corporate net income tax are applied by the taxpayer, the rate of corporate net income tax is specified;

      line 150.01.059 III is filled in if line 150.01.059 II has been filled. The country code is specified in this line in accordance with paragraph 57 of this Rules, with which the Republic of Kazakhstan signed the treaty;

      line 150.01.059 IV is filled in if line 150.01.059 II has been filled. Name of the specified treaty is indicated in this line;

      in line 150.01.060 the total amount of calculated corporate income tax is specified. It is defined as the sum of the lines 150.01.057, 150.01.059 I and 150.01.059 II. The value of this line is transferred to line 150.00.061.

4. Drafting of form 150.02 – On the taxation items and
(or) items related to taxation, by calculation
of corporate income tax on non-contractual
activities

      32. This form is designed to indicate by subsoil user information about the items of taxation and (or) items related to taxation, by calculation of corporate income tax on non-contractual activities, including activities under contracts for exploration and (or) extraction of common minerals, groundwater, therapeutic mud, as well as the construction and (or) operation of underground facilities not related to exploration and (or) production, subject to the provisions of Article 310 of the Tax Code.

      33. In the Section "Total annual income":

      1) line 150.02.001 shall indicate sales proceeds in accordance with Article 86 of the Tax Code;

      2) line 150.02.002 shall indicate income from value growth in accordance with Article 87 of the Tax Code;

      3) line 150.02.003 shall indicate income from derivative financial instruments, including swaps, taking into account losses carried forward from previous tax periods;

      4) line 150.02.004 shall indicate the income from writing off of liabilities in accordance with Article 88 of the Tax Code;

      5) line 150.02.005 shall indicate the income on doubtful liabilities in accordance with Article 89 of the Tax Code;

      6) line 150.02.006 shall indicate income from the cession of a right in accordance with Article 91 of the Tax Code;

      7) line 150.02.007 shall indicate income from retirement of fixed assets, determined in accordance with Article 92 of the Tax Code;

      8) line 150.02.008 shall indicate the penalties, fines and other types of sanctions awarded or recognized by the debtor, except for the unreasonably withheld penalties returned from the budget if these amounts were not earlier attributed to the deductions included in the total annual income in accordance with subparagraph 14) of paragraph 1 of Article 85 of the Tax Code;

      9) line 150.02.009 shall indicate the dividends included in the total annual income according to subparagraph 17) of paragraph 1 of Article 85 of the Tax Code, the total amount of remunerations on deposit, debt security, the bill, the Islamic rental certificate, the winnings included in the total annual income according to subparagraphs 18) and 20) of paragraph 1 of Article 85 of the Tax Code;

      10) line 150.02.010 shall indicate the excess of the amount of unrealised exchange gains over the amount of unrealised exchange loss determined according to the international financial reporting standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting included in the total annual income in accordance with subparagraph 19) of paragraph 1 of Article 85 of the Tax Code;

      11) line 150.02.011 shall indicate income on investment deposit placed in the Islamic Bank, determined in accordance with subparagraph 22-1) of paragraph 1 of Article 85 of the Tax Code;

      12) line 150.02.012 shall indicate other income of the taxpayer, be included in total annual income in accordance with the Tax Code;

      13) line 150.02.013 shall indicate the total annual income defined as the sum of lines 150.02.001 for 150.02.012;

      14) line 150.02.014 shall indicate the total amount of adjustments of the total annual income in accordance with Article 99 of the Tax Code or Article 3-1 of the Enacting Law;

      15) line 150.02.015 shall indicate unrealised exchange gains and loss generated in the transition to a different method of valuation of inventory;

      16) line 150.02.016 shall indicate the total annual income taking into account adjustments defined as the difference between the lines150.02.013 and 150.02.014 increased by the line 150.02.015 (if value of this line is positive) or reduced by the line 150.02.015 (if value of this line is negative).

      34. In the "Deductions" section:

      1) line 150.02.017 shall indicate the cost of sold (used) goods purchased and donated works and services attributable to deductions in accordance with paragraph 1 of Article 100 of the Tax Code, defined as 150.02.017 I minus 150.02.017 II plus 150.02.017 III plus 150.02.017 IV plus 150.02.017 V minus 150.02.017 IV minus 150.02.017 VII minus 150.02.017 VIII minus 150.02.017 IX;

      line 150.02.017 I shall indicate the prime cost of goods, raw materials, materials (including purchased semi – finished products and accessories, designs and details, fuel, spare parts, etc.) (further- inventories) as of the beginning of the tax period. In the initial tax return, the specified line is filled in according to the data defined on the balance sheet as of the beginning of tax period. The taxpayer, filing its initial tax return may have no inventories at the beginning of the reporting tax period;

      line 150.02.017 II is filled in according to the balance sheet as of the end of the reporting tax period. In this case, this line does not reflect the value of the goods recorded in the inventory balances as of the end of the year and in transit (for example, the sale of goods on the condition of FAS-port), the income from the sale of which is recognized for tax purposes in the reporting tax period. In the liquidation declaration submitted by the taxpayer during the tax period, line 150.02.017 II is filled in on the basis of accounting data as of the end of the corresponding tax period;

      line 150.02.017 III shall indicate the cost of inventories purchased, including gratuitously received, by the taxpayer during the tax period, the performed works and the rendered services by the third-party organizations, individual entrepreneurs, private notaries, lawyers. The data given in the specified line shall not include the expenditure attributable to deductions in lines 150.02.018 to 150.02.031 of the ta return. It is defined as the sum of the lines 150.02.017 III A to III H 150.02.017 III H:

      line 150.02.017 III A shall indicate the prime cost of purchased inventories, received gratuitously by the taxpayer during the reporting tax period;

      in line 150.02.017 III B the cost of financial services is specified;

      in line 150.02.017 III C the cost of the advertising services is specified;

      in line 150.02.017 III D the cost of consulting services is specified;

      in line 150.02.017 III E the cost of marketing services is specified;

      in line 150.02.017 III F the cost of design services is specified;

      in line 150.02.017 III G the cost of engineering services is specified;

      in line 150.02.017 III H the expenses of acquisition of other works and services is specified;

      line 150.02.017 IV shall indicate the expenses on accrued income of employees and other payments to individuals attributable to deductions in accordance with Article 110 of the Tax Code, with the exception of expenses on accrued income of workers:

      indicated in line 150.02.023 and representing excess of the sizes of the daily allowance established by subparagraph 4) paragraph 3 of Article 155 of the Tax Code;

      included in initial cost of the fixed assets, preference items;

      recognized by the subsequent expenses according to paragraph 3 of Article 122 of the Tax Code;

      included in initial cost of the assets not subject to depreciation in accordance with Article 87 of the Tax code;

      in line 150.02.017 V the cost of works and services, the prime cost of inventories recognized by expenses of the future periods in the previous tax periods and attributable to deductions in the reporting tax period is specified;

      in line 150.02.017 VI the actual cost of works and services, the prime cost of inventories recognized by the subsequent expenses which tax accounting is made according to Article 122 of the Tax code is specified;

      in line 150.02.017 VII the actual cost of works and services, the prime cost of inventories included in initial cost of the fixed assets, preference items and assets not subject to depreciation is specified;

      line 150.02.017 VIII shall indicate the cost of works and services, the prime cost of inventories which are not attributed to deductions on the basis of Article 115 of the Tax Code, except for the cost indicated in line 150.02.017;

      in line 150.02.017 IX the cost of works and services, the prime cost of inventories recognized as expenses of future periods and which are subject to withholding in the subsequent tax periods is specified;

      2) in line 150.02.018 the total amount of penalties, fees, default charge which is attributed to deductions in accordance with paragraph 6 of Article 100 of the Tax code is specified;

      3) line 150.02.019 shall indicate the value added tax which in connection with application of the proportional method is not subject to withholding and chargeable to withholdings in accordance with the second part of paragraph 12 of Article 100 of the Tax Code;

      4) line 150.02.020 shall indicate the excess of the value-added tax credit, over the assessed value added tax formed on January 1, 2009 and attributed to deductions in accordance with paragraph 13 of Article 100 of the Tax Code;

      5) line 150.02.021 shall indicate the amount of expenditures of a taxpayer on accrued social contributions to the State social insurance Fund attributable to deductions in accordance with paragraph 14-1 of Article 100 of the Tax Code;

      6) line 150.02.022 shall indicate the total amount of remuneration attributable to deductions in accordance with Article 103 of the Tax Code, Article 14 of the Enacting Law;

      7) line 150.02.023 shall indicate the sums of compensations for business trips attributable to deductions in accordance with Article 101 of the Tax Code;

      8) line 150.02.024 shall indicate paid doubtful liabilities attributable to deductions in accordance with Article 104 of the Tax Code, including the amount of paid liabilities previously recognized as income in accordance with Article 88 of the Tax Code, attributable to deductions in accordance with second part of Article 104 of the Tax Code;

      9) in line 150.02.025 doubtful claim attributable to deductions in accordance with Article 105 of the Tax Code is specified;

      10) line 150.02.026 shall indicate the insurance premium payable or paid by the insurant under insurance agreements, with the exception of insurance premiums under accumulative insurance agreements attributable to deductions in accordance with paragraph 1 of Article 109 of the Tax Code;

      11) line 150.02.027 shall indicate excess amounts of unrealised exchange loss over the amount of unrealised exchange gains attributable to deductions in accordance with Article 113 of the Tax Code;

      12) in line 150.02.028 taxes and other mandatory payments to the budget attributable to deductions in accordance with Article 114 of the Tax Code are specified;

      13) in line 150.02.029 deductions on the fixed assets made according to Articles 116 – 122 of the Tax Code are specified;

      line 150.02.029 shall indicate for reference the deductions on fixed assets put into operation before and (or) after January 1, 2009 in the framework of the investment project under contracts with provision of exemption from payment of corporate income tax concluded prior to January 1, 2009 in accordance with the Law on Investments, tax accounting which is conducted according to the paragraph 10 of Article 117 and paragraph 2-1 of Article 120 of the Tax Code;

      14) line 150.02.030 shall indicate deductions on investment tax preferences according to Articles 123 – 125 of the Tax Code, and also Article 15 of the Enacting Law;

      15) in line 150.02.031 other expenses attributable to deductions in accordance with the Tax Code are specified;

      line 150.02.031 shall include also the expenses incurred under the contracts for exploration and (or) exploration of common mineral resources, underground waters, therapeutic muds, as well as construction and (or) operation of underground facilities not related to exploration and (or) production, attributable to deductions in accordance with Articles 107, 111 and 112 of the Tax Code.

      this line also includes line 150.02.031 I, where managerial and general administrative expenses of a nonresident are included;

      16) in line 150.02.032 the sum attributable to deductions is specified;

      in line 150.02.032 I total costs attributable to deductions is specified. It is defined as sum of lines 150.02.017 to 150.02.031;

      line 150.02.032 II shall indicate the amount of total expenses attributable to deductions in accordance with Article 134 of the Tax Code incurred by of a non-commercial entity which is simultaneously represent corporate income tax return on form 130.00 is specified line 130.00.029 is transferred to this line;

      in line 150.02.032 III the amount of expenses attributable to deductions by residents, having a permanent (s) establishment (s) outside the Republic of Kazakhstan is specified.

      35. In Section "Income and deductions adjustment":

      1) in line 150.02.033 the total amount of Income and deductions adjustment made in accordance with Articles 131, 132 of the Tax Code is specified. It is defined as the difference between the lines150.02.033 I and 150.02.033 II:

      in line 150.02.033 I the amount of adjustment of the income made according to Articles 131, 132 of the Tax Code is specified;

      in line 150.02.033 II the amount of adjustment of the deductions made according to Articles 131, 132 of the Tax Code is specified.

      36. In Section "Income and deductions adjustment in accordance with the Law On Transfer Pricing":

      1) in line 150.02.034 the amount of income adjustments made in accordance with the Law On Transfer Pricing is specified;

      2) in line 150.02.035 the amount of income deductions made in accordance with the Law On Transfer Pricing is specified.

      37. In Section "Computation of taxable income":

      1) in line 150.02.036 the taxable income (loss) is specified. It is defined as the difference between the lines150.02.016, 150.02.032 and 150.02.035 increased by lines 150.02.033 and 150.02.034;

      2) in line 150.02.037 the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan is specified. Line 150.02.037 is for reference purposes. This line also includes line 150.02.037 I:

      line 150.02.037 I shall indicate the income gained in the country with the preferential tax treatment determined in accordance with Article 224 of the Tax Code.

      The value of line 150.02.037 I is included in the calculation of taxable income;

      3) line 150.02.038 shall indicate the amount of income to be exempt from taxation in accordance with treaties as specified in paragraph 5 of Article 2, of Articles 212, 213 of the Tax Code;

      4) line 150.02.039 shall indicate the amount of taxable income (loss), taking into account the peculiarities of international taxation. It is defined as the sum of lines 150.02.036 and 150.02.037 I less line 150.02.038;

      5) in line 150.02.040 tax loss carry forwards in accordance with paragraph 1 of Article 137 of the Tax Code is specified;

      6) in line 150.02.041 the sum of taxable income reduction in accordance with Article 133 of the Tax Code or Article 3-2 of the Enacting law is specified. It is defined as the sum of lines 150.02.041 А and 150.02.041 В;

      in line 150.02.041 А the expenses for which the taxpayer is entitled to reduce the taxable income in accordance with paragraph 1 of Article 133 of the Tax Code is specified;

      line 150.02.041 В shall indicate the income for which the taxpayer is entitled to reduce the taxable income in accordance with paragraph 2 of Article 133 of the Tax Code or paragraph 3-2 of the Enacting Law;

      7) line 150.02.042 shall indicate the taxable income taking into account the reduction made in accordance with Article 133 of the Tax Code, and also paragraph 3-2 of the Enacting Law. It is defined as the difference between the lines150.02.039 and 150.02.041. If line 150.02.041 is larger than line 150.02.039, line 150.02.042 shall indicate zero;

      8) in line 150.02.043 the losses carried forward from previous tax periods in accordance with paragraph 1 of Article 137 of the Tax Code and Article 15-1 of the Enacting Law is specified;

      9) line 150.02.044 shall indicate taxable income, taking into account the losses carried forward. It is filled in if line 150.02.042 indicates a positive value. It is defined as the difference between the lines150.02.042 and 150.02.043. If line 150.02.043 is larger than line 150.02.042, line 150.02.044 shall indicate zero.

      38. In Section "Calculation of tax liability":

      1) line 150.02.045 shall indicate the rate of corporate income tax in accordance with Article 4 of the Enacting Law or in accordance with paragraph 2 of Article 147 of the Tax Code, in percentage;

      2) line 150.02.046 shall indicate the amount of taxes paid outside the Republic of Kazakhstan on income or an identical type of income tax on income gained by a resident taxpayer from sources outside the Republic of Kazakhstan, credited when paying corporate income tax in the Republic of Kazakhstan in accordance with Article 223 of the Tax Code;

      3) in line 150.02.047 the amount of corporate income tax taking into account foreign tax credit is specified. It is defined as the difference of the product of the lines 150.02.044 and 150.02.045 and 150.02.046;

      4) line 150.00.055 shall indicate the amount of corporate income tax withheld in the tax period at the source of payment from income in the form of winnings, reducing the amount of corporate income tax payable to the budget in accordance with paragraph 2 of Article 139 of the Tax Code;

      5) line 150.02.049 I shall indicate the amount of the corporate income tax withheld at the source of payment from the income in the form of remuneration in the previous tax periods and transferred according to paragraph 3 of Article 139 of the Tax Code;

      line 150.02.049 II shall indicate the amount of the corporate income tax withheld in the tax period at the source of payment from the income in the form of remuneration reducing the amount of the corporate income tax subject to payment to the budget in accordance with paragraph 2 of Article 139 of the Tax code;

      6) line 150.02.050 shall indicate the amount of corporate income tax withheld at the source of payment in accordance with Article 200 of the Tax Code;

      7) line 150.02.051 shall indicate the amount of the estimated corporate income tax for the tax period. It is defined as the difference between the lines150.02.051 I and 150.02.051 II and 150.02.051 III and 150.02.051 IV and 150.02.051 V:

      line 150.02.051 I shall indicate the amount of the estimated corporate income tax for the tax period in accordance with Article 139 of the Tax Code. It is defined as the difference between the lines150.02.047, 150.02.048, 150.02.049 I, 150.02.049 II, 150.02.050. If the resulting difference is less than zero, line 150.02.051 I shall indicate zero. The value of this line is transferred to line 150.00.058 I;

      line 150.02.051 II shall indicate the amount of reduction of the estimated corporate income tax for the tax period according to Article 451 of the Tax Code. Filled in by the taxpayers carrying out their activities under a special tax regime provided for by Articles 448 – 452 of the Tax Co de. It is determined as 70 percent from line 150.02.051 I. The value of this line is transferred to line 150.00.058 II;

      line 150.02.051 III shall indicate the amount of the reduction of the corporate income tax in connection with the use of standard tax benefits in accordance with the contract concluded with the authorized body on investments. The value of this line is transferred to line 150.00.058 III;

      line 150.02.051 IV shall indicate the amount by which the taxpayer has the right to reduce the calculated corporate income tax on the basis of the contract concluded with the authorized state investment authority before January 1, 2009 in accordance with the Law on Investments. The value of this line is transferred to line 150.00.058 IV;

      line 150.02.051 V shall indicate the amount of the corporate income tax reduction in accordance with Article 151 of the Tax Code defined as 100% of line 150.02.051 I. The value of this line is transferred to line 150.00.058 V;

      8) line 150.02.052 shall indicate the net income of a non-resident legal entity from activities in the Republic of Kazakhstan through a permanent establishment in accordance with paragraph 1 of Article 199 of the Tax code. It is defined as the difference between the lines150.02.044 and 150.02.051;

      9) in line 150.02.053 the amount of corporate net income tax is specified:

      line 150.02.053 I shall indicate the amount of corporate net income tax calculated in accordance with paragraph 1 of Article 199 of the Tax Code at the rate of 15 percent defined as 15% of line 150.02.052. The value of this line is transferred to line 150.00.060 I;

      line 150.02.053 II shall indicate the amount of corporate net income tax calculated in accordance with Article 212 of the Tax Code at the rate provided for by the treaty. If the provisions of the treaty concerning corporate net income tax are applied by the taxpayer, the rate of corporate net income tax is specified. The value of this line is transferred to line 150.00.060 II;

      line 150.02.053 III is filled in if line 150.02.053 II is filled. Code of the country with which the Republic of Kazakhstan signed the treaty is specified in this line in accordance with paragraph 57 of this Rules,;

      line 150.02.053 IV is filled in if line 150.02.053 II has been filled. Name of the specified treaty is specified in this line;

      in line 150.02.054 the total amount of calculated corporate income tax is specified. It is defined as (150.02.051 + 150.02.053 I or 150.02.053 II). The value of this line is transferred to line 150.00.061.

7. Drafting of form 150.03 - Expenses for geological
study, exploration and preparatory work for the extraction of natural
resources and other expenses of subsoil users

      39. This form is intended to determine the amount of expenses incurred by the subsoil user before the commencement of production after commercial discovery, for geological study, exploration, preparatory work for the extraction of natural resources, and other expenses of subsoil users to be attributable to deductions in accordance with Article 111 of the Tax Code, including those under contracts for exploration and (or) extraction of common minerals, groundwater, therapeutic mud, as well as the construction and (or) operation of underground facilities not related to exploration and (or) production.

      40. In the "Indicators" section:

      1) column A shall indicate the ordinal number of the line;

      2) column B shall indicate the number and date of the contract for subsoil use;

      3) column C shall indicate expenses on geological study;

      4) column D shall indicate expenses on investigation and preparatory works for extraction of minerals, including expenses on appraisal and arrangement;

      5) column E shall indicate general administrative expenses;

      6) column F shall indicate the amount of the paid subscription bonus;

      7) column G shall indicate the amount of the paid commercial discovery bonus;

      8) column H shall indicate the amount of actually made expenses on Kazakhstan human resource personnel training, development of the social sphere of regions for the tax period;

      9) column I shall indicate the amount of expenses on Kazakhstan human resource personnel training, development of the social sphere of the regions defined within the contract for the tax period;

      10) column J shall indicate the amount of expenses on Kazakhstan human resource personnel training and development of the social sphere of regions attributable to deductions. The least value of columns H and I is transferred to this line;

      11) column K shall indicate the expenses on fixed assets acquisition;

      12) column L shall indicate the expenses on intangible assets acquisition incurred in connection with the acquisition of subsoil use rights;

      13) column M shall indicate the expenses of other intangible assets acquisition;

      14) column N shall indicate other expenses to be attributed to deductions in accordance with Article 111 of the Tax Code;

      15) column O shall indicate the total amount of expenses of the subsoil user prior to the commencement of production after commercial discovery. Defined as the sum of column C to G and J to N ((amount C to G) plus (the sum from J to N));

      16) column P shall indicate the income earned by the subsurface user with respect to activities conducted within the framework of the concluded contract during the period of conducting geological studies, exploration and preparatory works for the extraction of natural resources prior to the beginning of the extraction after commercial discovery, with the exception of income subject to exclusion from the total annual income in accordance with Article 99 of the Tax Code or Article 3-1 of the Enacting Law;

      17) column Q shall indicate the income gained from sale of the minerals extracted before the commencement of production after commercial discovery;

      18) column R shall indicate the income from exercising a part of the subsoil use right;

      19) column S shall indicate the total income amount. It is defined as the sum of columns P to R;

      20) column T shall indicate the amount of expenses accumulated for the tax period and incurred before the commencement of production after commercial discovery. It is defined as the difference between columns O and S;

      21) column U shall indicate the value balance of accumulated costs group as of the beginning of tax period;

      22) column V shall indicate the amount of subsequent expenses incurred since the beginning of the extraction after commercial discovery of mineral resources, the assets specified in subparagraph 1) of paragraph 2 of Article 116 of the Tax Code;

      23) column W shall indicate the value of retired assets from the group's accumulated costs during the tax period;

      24) column X shall indicate the value balance of the group's accumulated costs as of the end of tax period. It is defined as the sum of columns U, T and V minus column W. In this case, if the sum of lines has a negative value, the further calculation on the form 150.03 is terminated;

      25) column Y shall indicate the maximum depreciation rate determined by paragraph 1 of Article 111 of the Tax Code in the amount of 25 percent;

      26) column Z shall indicate the applicable depreciation rate, not exceeding the maximum depreciation rate specified in column Y;

      27) column AA shall indicate the amount attributable to deductions. It is defined as the multiplication of column Y and XZ;

      28) in column AB the amount of expenses carried over to subsequent tax periods is specified. It is defined as the difference between X and AA;

      29) in column AC the value balance of group of the depreciable assets is specified, which developed as of the end of the last tax period, attributable to deductions in accordance to paragraph 2 of paragraph 1 of Article 111 of the Tax Code.

6. Drafting of 150.04 - Expenses of the taxpayers not
being VAT payers on the sold goods,
performed works, and rendered services

      41. This form is to be completed by persons other than value added tax payers. The form indicates the data on purchased goods (works, services), including those not attributable to deductions. Data from this form is not transferred to the tax return and schedules thereto.

      42. In Section "Expenses":

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

      2) in column B the TRN is specified;

      3) in column C the BIN (IIN) – of a contractor is specified;

      4) in column D the residence country code of the nonresident contractor according to paragraph 57 of these Rules is specified;

      5) in column E the tax registration number of the nonresident contractor in the country of residence is specified. This column is filled in at reflection in column D of the residence country code;

      6) in column F the expenses type code is specified:

      1-financial services;

      2-advertising services;

      3 – consulting services;

      4 – marketing services;

      5 – design services;

      6 – engineering services;

      7 – other;

      7) in column G the cost of purchased goods (works, services) is specified.

7. Drafting of form 150.05 – Deductions on fixed assets

      43. This form is designed to determine the deductions on fixed assets in accordance with Articles 116 – 122 of the Tax Code, as well as to determine the loss on retirement of fixed assets of group 1, transferred to subsequent tax periods in accordance with paragraph 1 of Article 137 of the Tax Code.

      The subsoil user independently distributes deductions on common and indirect fixed assets, as well as subsequent expenses incurred with respect to leased fixed assets related to several subsoil use contracts and (or) contractual and non-contractual activities, attributable to deductions in accordance with paragraph 4 of Article 122 of the Tax Code, between the contract (s) for subsoil use, and also between the contract (contracts) and non-contractual activities on the basis of one or several methods of separate tax accounting accepted by the subsoil user in tax accounting policy.

      Deductions on common and indirect fixed assets in the part allocated to subsoil use contracts, as well as subsequent expenses incurred by the subsoil user with respect to leased fixed assets are indicated in the form 150.01 for each contract, in the part distributed to non-contractual activities, are indicated in the form 150.02.

      44. In Section "Deductions on the common and indirect fixed assets":

      1) in line 150.05.001 the total amount of value balances of groups on the common and indirect fixed assets as of the beginning of the tax period is specified. It is defined as the sum of the lines 150.05.001 I 150.05.001 IV:

      line 150.05.001 I shall indicate the amount of the value balances of the subgroups of common and indirect fixed assets of group I as of the beginning of tax period, determined in accordance with paragraph 7 of Article 117 of the Tax Code;

      line 150.05.001 II shall indicate the value balance of common and indirect fixed assets of group II as of the beginning of tax period, determined in accordance with paragraph 7 of article 117 of the Tax Code;

      line 150.05.001 III shall indicate the value balance of common and indirect fixed assets of group III as of the beginning of tax period, determined in accordance with paragraph 7 of Article 117 of the Tax Code;

      line 150.05.001 IV shall indicate the value balance of general and indirect fixed assets of the IV group as of the beginning of tax period, determined in accordance with paragraph 7 of Article 117 of the Tax Code;

      2) line 150.05.002 shall indicate the total value of common and indirect fixed assets received in the tax period. It is defined as the sum of the lines from 150.05.002 I to 150.05.002 IV:

      line 150.05.002 I shall indicate the value of the received common and indirect fixed assets of group I, determined in accordance with Article 118 of the Tax Code;

      line 150.05.002 II shall indicate the value of the received common and indirect fixed assets of group II, determined in accordance with Article 118 of the Tax Code;

      line 150.05.002 III shall indicate the value of the received common and indirect fixed assets of group III, determined in accordance with Article 118 of the Tax Code;

      line 150.05.002 IV shall indicate the total value of the fixed assets of the Group IV, determined in accordance with Article 118 of the Tax Code;

      3) line 150.05.003 shall indicate the total value of the outgoing common and indirect fixed assets. It is defined as the sum of the lines 150.05.003 I 150.05.003 IV:

      line 150.05.003 I shall indicate the value of the retired common and indirect fixed assets of group I, determined in accordance with article 119 of the Tax Code;

      line 150.05.003 II shall indicate the value of the retired common and indirect fixed assets of group II, determined in accordance with article 119 of the Tax Code;

      line 150.05.003 III shall indicate the value of the retired common and indirect fixed assets of group III, determined in accordance with article 119 of the Tax Code;

      line 150.05.003 IV indicates the value of the retired common and indirect fixed assets of group IV, determined in accordance with article 119 of the Tax Code;

      4) line 150.05.004 indicates the total amount of subsequent expenses attributable to the increase in the value balance of groups (subgroups) in accordance with paragraph 3 of Article 122 of the Tax Code. It is defined as the sum of the lines 150.05.004 I 150.05.004 IV:

      line 150.05.004 I shall indicate the subsequent expenses for common and indirect fixed assets of group I, attributable to the increase in the value balance of subgroups in accordance with paragraph 3 of article 122 of the Tax Code;

      line 150.05.004 II shall indicate the subsequent expenses for common and indirect fixed assets of group II, attributable to the increase in the value balance of the group in accordance with paragraph 3 of article 122 of the Tax Code;

      line 150.05.004 III shall indicate the subsequent expenses for common and indirect fixed assets of group III, attributable to the increase in the group's value balance in accordance with paragraph 3 of article 122 of the Tax Code;

      line 150.05.004 I IV shall indicate the subsequent expenses for common and indirect fixed assets of group IV, attributable to the increase in the value balance of the group in accordance with paragraph 3 of article 122 of the Tax Code;

      5) line 150.05.005 shall indicate the total amount of the group's value balances for common and indirect fixed assets as of the end of tax period, defined as the sum of lines from 220.04.005 I to 220.04.005 IV:

      line 150.05.005 I shall indicate the total amount of the value balances of subgroups of common and indirect fixed assets of group I as of the end of tax period, determined in accordance with paragraph 8 of Article 117 of the Tax Code;

      line 150.05.005 II shall indicate the value balance of common and indirect fixed assets of group II as of the end of tax period, determined in accordance with paragraph 8 of Article 117 of the Tax Code;

      line 150.05.005 III shall indicate the value balance of common and indirect fixed assets of group III as of the end of tax period, determined in accordance with paragraph 8 of Article 117 of the Tax Code;

      line 150.05.005 IV shall indicate the value balance of common and indirect fixed assets of the IV group as of the end of tax period, determined in accordance with paragraph 8 of Article 117 of the Tax Code;

      6) line 150.05.006 shall indicate the amount of depreciation for common and indirect fixed assets, calculated as of the end of tax period in accordance with paragraph 2, 2-1 of Article 120 of the Tax Code. It is defined as the sum of the lines 150.05.006 I 150.05.006 IV:

      line 150.05.006 I shall indicate the amount of depreciation for common and indirect fixed assets of group I, calculated in accordance with paragraph 2, 2-1 of Article 120 of the Tax Code;

      line 150.05.006 II shall indicate the amount of depreciation for common and indirect fixed assets of group II, calculated in accordance with paragraph 2, 2-1 of Article 120 of the Tax Code;

      line 150.05.006 III shall indicate the amount of depreciation for common and indirect fixed assets of group III, calculated in accordance with paragraph 2, 2-1 of Article 120 of the Tax Code;

      line 150.05.006 IV shall indicate the amount of depreciation for common and indirect fixed assets of group IV, calculated in accordance with paragraph 2, 2-1 of Article 120 of the Tax Code;

      7) line 150.05.007 shall indicate the amount of depreciation calculated on the double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code. It is defined as the sum of the lines 150.05.007 I 150.05.007 IV:

      line 150.05.007 I shall indicate the amount of depreciation calculated on the double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code for common and indirect fixed assets of group I;

      line 150.05.007 II shall indicate the amount of depreciation calculated on the double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code for common and indirect fixed assets of group II;

      line 150.05.007 III shall indicate the amount of depreciation calculated on the double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code for common and indirect fixed assets of Group III;

      line 150.05.007 IV shall indicate the amount of depreciation calculated on the double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code for common and indirect fixed assets of group IV;

      8) line 150.05.008 shall indicate the total amount of value balances of groups (subgroups) when all common and indirect fixed assets are attributed to deductions (II, III, IV groups) or recognized as a loss (Group I) in accordance with paragraphs 1 and 2 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code. It is defined as the sum of the lines 150.05.008 I 150.05.008 IV:

      in line 150.05.008 I the amount of value balances of subgroups of retired (with the exception of donated) common and indirect fixed assets of I group recognised net loss is specified in accordance with paragraph 1 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code;

      line 150.05.008 II shall indicate the value balance of group II on retirement (excluding donation) of the common and indirect fixed assets of the group chargeable to withholdings in accordance with paragraph 2 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code;

      line 150.05.008 III shall indicate the value balance of group III at retirement (excluding donation) of all common and indirect fixed assets of the group chargeable to withholdings in accordance with paragraph 2 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code;

      line 150.05.008 IV shall indicate the value balance of group IV at retirement (excluding donation) of all common and indirect fixed assets of the group chargeable to withholdings in accordance with paragraph 2 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code;

      9) line 150.05.009 shall indicate the total amount of value balances of groups (subgroups) on the total and indirect fixed assets as of the endof the tax period is specified, which make the amount smaller, than 300-fold the size of the monthly calculation index established by the Law on the Republican Budget and operating for the last number of the tax period, chargeable to withholdings in accordance to paragraph 4 of Article 121 of the Tax Code. It is defined as the sum of the lines 150.05.009 I 150.05.009 IV:

      in line 150.05.009 I the sum of value balances of subgroups on the total and indirect fixed assets as of the end of the tax period is specified, which make the sum smaller, than 300–fold size of the monthly calculation index established by the Law on the Republican Budget and operating for the last number of the tax period, attributable to deductions in accordance to paragraph 4 of Article 121 of the Tax Code on the fixed assets of I group;

      in line 150.05.009 II the value balance of group on the total and indirect fixed assets as of the end of the tax period is specified, which makes the amount smaller, than 300-fold the size of the monthly calculation index established by the Law on the Republican Budget and operating on the last number of the tax period, attributable to deductions in accordance to paragraph 4 of Article 121 of the Tax Code on the fixed assets of group II;

      in line 150.05.009 III the value balance of group on the total and indirect fixed assets as of the end of the tax period is specified, which makes the amount smaller, than 300-fold the size of the monthly calculation index established by the law on the Republican budget and operating on the last number of the tax period, attributable to deductions in accordance to paragraph 4 of Article 121 of the Tax Code on the fixed assets of group III;

      in line 150.05.009 IV the value balance of group on the total and indirect fixed assets as of the end of the tax period is specified, which makes the amount smaller, than 300-fold the size of the monthly calculation index established by the Law on the Republican Budget and operating on the last number of the tax period, attributable to deductions in accordance to paragraph 4 of Article 121 of the Tax Code on the fixed assets of group IV;

      10) line 150.05.010 shall indicate the total amount of further expenses, attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code, with the exception of expenses accrued income of workers. It is defined as the sum of the lines 150.05.010 I 150.05.010 IV:

      line 150.05.010 I shall indicate the following expenses for the common and indirect fixed assets of group I that is attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code;

      line 150.05.010 II shall indicate the following expenses for the common and indirect fixed assets group II attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code;

      line 150.05.010 III shall indicate the following expenses for the common and indirect fixed assets of group III attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code;

      line 150.05.010 IV shall indicate the following expenses for the common and indirect fixed assets group IV, attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code;

      11) line 150.05.011 shall indicate the total amount of deductions of the tax period for the common and indirect fixed assets. It is defined as the sum of the lines from 150.05.011 I to 150.05.011 IV:

      in line 150.05.011 I the deductions on the common and indirect fixed assets of group I are specified. It is defined as the sum of the lines 150.05.006 I, 150.05.007 I, 150.05.009 I, 150.05.010 I;

      in line 150.05.011 II the deductions on the common and indirect fixed assets of group II are specified. It is defined as the sum of the lines 150.05.006 II, 150.05.007 II, 150.05.008 II, 150.05.009 II, 150.05.010 II;

      in line 150.05.011 III the deductions on the common and indirect fixed assets of group III are specified. It is defined as the sum of the lines 150.05.006 III, 150.05.007 III, 150.05.008 III, 150.05.009 III, 150.05.010 III;

      in line 150.05.011 IV the deductions for the common and indirect fixed assets of group IV are specified. It is defined as the sum of the lines 150.05.006 IV, 150.05.007 IV, 150.05.008 IV, 150.05.009 IV, 150.05.010 IV;

      12) line 150.05.012 shall indicate subsequent expenses of the leased fixed assets attributable to deductions in accordance with paragraph 4 of Article 122 of the Tax Code.

8. Drafting of form 150.06-Administrative and
general administrative expenses of a non-resident

      45. This form is designed to determine the amount of management and general administrative expenses attributable to deductions in accordance with Articles 208-211 of the Tax Code, and is completed by a non-resident operating in the Republic of Kazakhstan through a permanent establishment applying the provisions of an international treaty on the avoidance of double taxation and the prevention of evasion with respect to taxes on income and property (capital) concluded by the Republic of Kazakhstan (hereinafter - the treaty).

      46. In the Section "Additional Information":

      1) the method applied to attribute the costs to deductions. It is required to indicate the method applied to attribute the costs to deductions in accordance with Article 208 of the Tax Code:

      Box A is marked when the proportional distribution method is applied;

      box B is marked when the direct allocation method is applied;

      2) the method for estimation of the calculation index when applying the proportional distribution method. It is required to indicate the method applied for calculation of estimate indicator:

      Box A is marked when the method for calculation of estimate indicator determined in accordance with subparagraph 1) of paragraph 2 of Article 209 of the Tax Code is applied;

      Box B is marked when the method for estimation of the calculation index determined in accordance with subparagraph 2) of paragraph 2 of Article 209 of the Tax Code is applied;

      3) the code of the residence country with which an international agreement is concluded. Code of the residence country with which the Republic of Kazakhstan has concluded the applicable international agreement is specified in accordance with paragraph 57 of these Rules;

      4) tax period. The date of the beginning and end of the tax period in the country with which an international agreement is concluded is marked;

      5) adjustment coefficient (-s) for the tax period (hereinafter-ACTP). The size of the adjustment coefficient (s) K (K1 and K2) is noted, in case of its use (s) in accordance with Article 210 of the Tax Code.

      47. In Section "Expenses":

      1) in column A the line number is indicated;

      2) column B identifies relevant indicators;

      3) in column C, the amounts of total annual income gained (to be received) by a non-resident taxpayer and a permanent establishment located in the Republic of Kazakhstan, taking into account ACTP (if used) are indicated;

      4) Column D shall indicate amounts of the initial (current) value of fixed assets of a non-resident legal entity and a permanent establishment located in the Republic of Kazakhstan, taking into account the ACTP (if used);

      5) column E shall indicate the amount of expenses related to the remuneration of employees of a non-resident taxpayer and a permanent establishment located in the Republic of Kazakhstan, taking into account the ACTP (if used);

      6) column F shall indicate the size of the calculated indicator calculated by the method used. The calculated indicator is the ratio of comparable indicators from activities in the Republic of Kazakhstan through a permanent establishment to comparable indicators of a non-resident, defined in line 4C or as the ratio of the sum of lines 4С, 4D, 4Е to 3, depending on the method used for estimating the calculated indicator using the apportionment method. When determining the estimated indicator, thousandths are indicated;

      7) column G shall indicate the amount of management and general administrative expenses of a non-resident;

      8) column H shall indicate the total amount of the taxpayer’s costs, taking into account the costs reflected in column G.

9. Drafting of form 150.07-Accrual of a tax
liability upon receipt of standard tax benefits

      48. This form is intended for the taxpayer to calculate the amount of corporate income tax upon receipt of standard tax benefits in accordance with the contract concluded with the authorized investment body.

      49. In the section "Calculation of the amount of corporate income tax":

      1) line 150.07.001 shall indicate taxable income, constituting the maximum of the three tax periods preceding the year of conclusion of the contract with the authorized investment body;

      2) line 150.07.002 shall indicate the year of the tax period, the taxable income of which is the maximum of the three preceding year of conclusion of the contract with the authorized investment body;

      3) line 150.07.003 shall indicate the average annual inflation index of the year indicated in line 150.07.002 with respect to the tax period;

      4) line 150.07.004 shall indicate the amount of the maximum taxable income indicated in line 150.07.001, taking into account the inflation index, and is determined as the product of the lines 150.07.001 and 150.07.003;

      5) line 150.07.005 shall indicate the number of months in the tax period during which the contract is valid, in accordance with which the standard tax benefits are granted;

      6) line 150.07.006 shall indicate the amount of the maximum taxable income, taking into account the average annual inflation index and the number of months of the contract in the tax period and is defined as the ratio of the product of the lines 150.07.004 and 150.07.005 to 12;

      7) line 150.07.007 shall indicate the amount of taxable income for the tax period received from the activities under the contract, in accordance with which the standard tax benefits are obtained. Herewith, in the case of other activities, the taxpayer keeps separate records;

      8) line 150.07.008 shall indicate the amount of taxable income increment qualifying for tax relief (if there is no taxable income to be reflected in line 150.07.001) received from the activities under the contract, defined as the difference between the lines150.07.007 and 150.07.004;

      9) line 150.07.009 shall indicate the rate of corporate income tax in accordance with the contract;

      10) line 150.07.010 shall indicate the amount of corporate income tax calculated in accordance with the contract.

10. Drafting of form 150.08-Income from foreign
sources, the amount of profit or part of the profit of companies
registered or located in countries with preferential
taxation. The amount of paid foreign tax and
credit

      50. This form is designed to determine income from foreign sources, the amount of profit or part of the profit of companies registered or located in countries with preferential taxation, as well as the amount of foreign tax paid and credit in accordance with the specifics of international taxation, as defined in section 7 of the Tax Code.

      51. In the "Indicators" section:

      1) in column A the line ordinal number is indicated;

      2) in column В the country code is indicated according to paragraph 57 of these Rules. This column indicates the code of the country of residence of a non-resident paying income (in case of income from activities not related to a permanent establishment), or the code of the country of income source (in case of income from an activity through a permanent establishment), in other cases the country code residency of a non-resident registered in a state with preferential taxation;

      3) in column C, the number of tax registration of a permanent establishment in a foreign state (in case of income from activities through a permanent establishment), or a non-resident paying income (in case of income from activities not related to a permanent establishment), in other cases - tax registration number of a non-resident registered in a state with preferential taxation;

      4) Column D shall indicate the code of the type of income in accordance with sub-paragraph 2) of paragraph 55 of these Regulations, received by a resident taxpayer from foreign sources not connected with a permanent establishment;

      5) in column E the code of the currency of receipt of income is indicated in accordance with paragraph 56 of these Rules;

      6) column F shall indicate the share of participation of the resident taxpayer in the authorized capital of a non-resident registered in a state with preferential taxation, in other cases - in the authorized capital of the non-resident paying income, in percent;

      7) column G shall indicate the amount of profit of a non-resident registered in a state with a preferential taxation, referring to the resident taxpayer, converted into national currency at the market exchange rate on the day of the conversion;

      8) Column H shall indicate the amount of accrued income of the resident taxpayer from sources in a foreign state not connected with a permanent establishment, converted into national currency at the market exchange rate on the day of the conversion;

      9) Column I shall indicate the amount of managerial and general administrative expenses of a resident taxable person attributable to permanent establishments outside the Republic of Kazakhstan;

      10) column J shall indicate the amount of taxable income from activities through a permanent establishment in a foreign country, calculated according to the legislation of the Republic of Kazakhstan;

      11) column K shall indicate the amount of income tax from income from sources in foreign countries, to be credit when paying corporate income tax in the Republic of Kazakhstan in accordance with the provisions of Article 223 of the Tax Code.

      Columns A to G are filled out in accordance with Article 224 of the Tax Code. Columns A to E, H to J are filled out in accordance with Articles 221, 222 of the Tax Code. Columns A to E, H, J, K are filled in accordance with Article 223 of the Tax Code.

      The total value of the column G is transferred to the line 150.00.044 I.

      The total value of the column K is transferred to the line 150.00.053.

11. Drafting of form 150.09-Income is a subject to exemption
from taxation in accordance with an international agreement

      52. This form is intended to determine income subject to exemption from taxation in accordance with international treaties concluded by the Republic of Kazakhstan in accordance with international treaties in accordance with paragraph 5 of Article 2, Articles 212, 213 of the Tax Code.

      53. In the "Indicators" section:

      1) in column A the ordinal number of the line is indicated;

      2) in column B the code of the type of the international agreement is indicated in accordance with paragraph 58 of these Rules, in accordance with which the taxation procedure with respect to income is different from the procedure established by the Tax Code;

      3) column C indicates the name of the international treaty;

      4) in column D there shall be indicated the code of the country with which the international agreement was concluded, in accordance with paragraph 57 of these Rules;

      5) column E shall indicate income subject to exemption from taxation in accordance with the provisions of an international agreement.

12. Drafting of form 150.10-Details of the components of the annual
financial tax returns

      54. This form is drafted by the taxpayer on the basis of accounting data prepared for the reporting tax period in accordance with international standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting.

13. Codes of types of income, currencies, countries, international agreements

      55. When the tax return filling in, the following coding of income types is used:

      1) income at the sources in the Republic of Kazakhstan:

      1010 - income from the sale of goods on the territory of the Republic of Kazakhstan;

      1011 - revenues from the sale of goods located in the Republic of Kazakhstan, outside its limits in the framework of foreign trade activities;

      1020 - income from the execution of works, the provision of services in the Republic of Kazakhstan;

      1021 - revenues from the provision of management, financial (except for insurance and (or) risk reinsurance services), consulting, auditing, legal (except for representation and protection of interests in courts and arbitration bodies, as well as notarial services) services outside The Republic of Kazakhstan to the resident;

      1022 - income from rendering managerial, financial (except for insurance and (or) risk reinsurance services), consulting, auditing, legal (except for representation and protection of interests in courts and arbitration bodies, as well as notarial services) services outside The Republic of Kazakhstan to a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the services received are connected with the activities of such a permanent establishment;

      1030 - income of a person registered in a state with preferential taxation, determined in accordance with Article 224 of the Tax Code, from performing works, rendering services, selling goods regardless of the place of their actual performance (rendering, selling), as well as other incomes received by the said person from the resident;

      1031 - income of a person registered in a state with preferential taxation, determined in accordance with Article 224 of the Tax Code, from performing works, rendering services, selling goods regardless of the place of their actual performance (rendering, selling), as well as other incomes received by the said person from a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the work, services, goods received are related to the activities of such a permanent establishment;

      1040 - income from capital gains resulting from the sale of property located in the territory of the Republic of Kazakhstan;

      1041 - income from capital gains resulting from the sale of securities issued by a resident;

      1042 - income from capital gains resulting from the sale of shares in a resident legal entity, a consortium located in the Republic of Kazakhstan;

      1043 - income from capital gains received as a result of the sale of shares issued by a non-resident, if more than 50 percent of the value of such shares or assets of a non-resident legal entity is property located in the Republic of Kazakhstan;

      1044 - gains from the value obtained as a result of the sale of shares in a non-resident legal entity, consortium, if more than 50 percent of the value of such shares or assets of a non-resident legal entity is property located in the Republic of Kazakhstan;

      1050 - income from the assignment of rights of claim to debt to a resident - for a taxpayer who has assigned the right of claim;

      1051 - income from the assignment of rights of claim of a debt to a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who has assigned the right of claim;

      1060 - income from the assignment of rights of claim from a resident - for the taxpayer who acquires the right of claim;

      1061 - income from the assignment of rights of claim of a debt from a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who acquires the right of claim;

      1070 - penalties (fines, penalties) for non-performance or improper fulfillment of obligations by the resident, including under concluded contracts (agreements, agreements) for the performance of work, provision of services and (or) under foreign trade contracts for the supply of goods;

      1071 - penalties (fines, penalties) for non-fulfillment or improper fulfillment of obligations by a non-resident arising in the course of such non-resident's activities in the Republic of Kazakhstan, including under concluded contracts (agreements, agreements) for the performance of works, provision of services and (or) foreign trade contracts for the supply of goods;

      1080 - income in the form of dividends received from a resident legal entity;

      1081 - income in the form of dividends from mutual investment funds located in the Republic of Kazakhstan;

      1090 - income gained under the act on the establishment of trust management of property from a trust manager-resident, who is not entrusted with the fulfillment of a tax obligation in the Republic of Kazakhstan for a non-resident who is the founder of trust management under a contract of trust management of property or a beneficiary in other cases of trust management;

      1100 - income in the form of remuneration, excluding remuneration on debt securities, received from a resident;

      1101 - income in the form of interest, with the exception of interest on debt securities, received from a non-resident who has a permanent establishment or property located in the Republic of Kazakhstan, if the debt of this non-resident relates to its permanent establishment or property;

      1110 - income in the form of interest on debt securities received from a resident issuer;

      1111 - income in the form of interest on debt securities received from a non-resident issuer having a permanent establishment or property located in the Republic of Kazakhstan, if the debt of this non-resident relates to its permanent establishment or property;

      1120 - income in the form of royalty received from a resident;

      1121 - income in the form of royalties received from a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the costs of royalty payments are related to the activities of such a permanent establishment;

      1130 - income from the lease of property located in the Republic of Kazakhstan;

      1140 - income derived from immovable property located in the Republic of Kazakhstan;

      1150 - income in the form of insurance premiums paid under insurance contracts arising in the Republic of Kazakhstan;

      1151 - income in the form of insurance premiums paid under reinsurance contracts of risks arising in the Republic of Kazakhstan;

      1160 - income from the provision of transport services in international transport;

      1161 - income from the provision of transport services within the Republic of Kazakhstan;

      1170 - income derived from the operation of pipelines, power lines (PTL), fiber-optic communication lines located in the territory of the Republic of Kazakhstan;

      1180 - incomes of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (contract) concluded with an employer resident;

      1181 - income of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (contract) concluded with an employer who is a non-resident;

      1190 - the fees of the Chief and / or other payments received by members of the governing body (board of directors, management board or other body) in connection with the fulfillment of the managerial duties assigned to such persons with respect to the resident. At the same time, the place of the actual fulfillment of the managerial duties of such persons does not matter;

      1200-non-resident individual premiums paid to him in connection with a resident who is an employer living in the Republic of Kazakhstan;

      1201-extra charges of a non-resident individual paid to him in connection with a non-resident employer in the Republic of Kazakhstan;

      1210-incomes of non-resident individuals from activities in the Republic of Kazakhstan in the form of material benefits, including expenses for providing material and social benefits to such an individual, incurred by an employer (resident or non-resident) on the basis of an employment contract (contract). At the same time, such expenses include food expenses, accommodation of such individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      1211-incomes of a non-resident individual from activities in the Republic of Kazakhstan in the form of material benefits, including the costs of providing material and social benefits to such an individual, incurred by another person on the basis of a service (work) contract. At the same time, such expenses include food expenses, accommodation of such an individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      1220-pension payments made by resident pension funds;

      1230-incomes paid to the employee of culture and art: to the artist of a theater, cinema, radio, television, musician, artist, athlete, - from activities in the Republic of Kazakhstan, regardless of how and to whom payments are made;

      1240-winnings paid by the resident;

      1241-winnings paid by a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the payment of the winnings is related to the activities of such a permanent establishment;

      1250-incomes received from the provision of independent personal (professional) services in the Republic of Kazakhstan;

      1260-incomes in the form of free receipt of property located in the Republic of Kazakhstan;

      1261-incomes from donated property located in the Republic of Kazakhstan;

      1270-incomes from derivative financial instruments;

      1280-incomes from the write-off of liabilities;

      1290-incomes on doubtful liabilities;

      1300-revenues from reducing the size of the provisions created by banks and organizations carrying out certain types of banking operations on the basis of a license;

      1310-incomes from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts;

      1320-incomes received for agreeing to limit or terminate business activities;

      1330- incomes from disposal of fixed assets;

      1340-income from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users;

      1350-revenues from the excess of the amount of deductions to the fund for the liquidation of the consequences of the development of deposits over the sum of the actual costs of eliminating the consequences of the development of the deposits;

      1360-incomes from the implementation of joint activities;

      1370-compensations received for previously made deductions;

      1380-excess of the amount of positive exchange difference over the amount of negative exchange difference, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      1390-incomes received from the operation of social facilities;

      1400-incomes from the sale of the enterprise as a property complex;

      1410-net income from trust management of property received (to be received) by the founder of trust management under a trust management agreement or by a beneficiary in other cases of trust management;

      1420-income from an investment deposit placed in an Islamic bank;

      1430-other incomes arising from entrepreneurial activities in the Republic of Kazakhstan;

      2) incomes from sources outside the Republic of Kazakhstan:

      2010 - revenues from the sale of goods outside the Republic of Kazakhstan, in a foreign country;

      2020 - incomes from the performance of work, the provision of services outside the Republic of Kazakhstan;

      2021 - incomes from rendering managerial, financial (except for insurance and (or) risk reinsurance services), consulting, auditing, legal (except for representation and protection of interests in courts and arbitration bodies, as well as notarial services) services outside The Republic of Kazakhstan to a non-resident;

      2030 - incomes from the performance of work, the provision of services, the sale of goods in a state with preferential taxation, determined in accordance with Article 224 of the Tax Code, as well as other income gained by a resident from a non-resident registered in such a state;

      2040 - incomes from capital gains resulting from the sale of property located outside the Republic of Kazakhstan;

      2041 - gains from gains resulting from the sale of securities issued by a non-resident;

      2042 - value gains resulting from the sale of shares in a non-resident legal entity, a consortium located outside the Republic of Kazakhstan;

      2043 - incomes from capital gains resulting from the sale of shares issued by a non-resident, if less than 50 percent of the value of such shares or assets of a non-resident legal entity is property located in the Republic of Kazakhstan;

      2044 - gains from the increase in value obtained as a result of the sale of shares in a non-resident legal entity, consortium, if less than 50 percent of the value of such shares or assets of a nonresident legal entity is property located in the Republic of Kazakhstan;

      2050 - incomes from the assignment of debt claims to a non-resident - for a taxpayer who has assigned the claim;

      2060 - incomes from the assignment of rights of claim of a debt from a non-resident - for the taxpayer who acquires the right of claim;

      2070 - penalties (fines, penalties) for non-fulfillment or improper fulfillment of obligations by the resident, including under the concluded contracts (agreements, agreements) for the performance of work, provision of services outside the Republic of Kazakhstan and (or) on foreign trade contracts for the supply of goods received from non-resident;

      2080 - incomes in the form of dividends received from a non-resident legal entity;

      2081 - incomes in the form of dividends from mutual investment funds located outside the Republic of Kazakhstan;

      2090 - incomes received under the act on the establishment of trust management of property from a non-resident trustee who is not entrusted with fulfilling a tax liability outside the Republic of Kazakhstan for a resident who is the founder of trust management under a contract of trust management of property or a beneficiary in other cases of trust management;

      2100 - incomes in the form of interest, with the exception of interest on debt securities received from a non-resident;

      2110 - incomes in the form of interest on debt securities received from a non-resident issuer;

      2120 - incomes in the form of royalties received from a non-resident;

      2130 - income from the rental of property located outside the Republic of Kazakhstan;

      2140 - income derived from real estate located outside the Republic of Kazakhstan;

      2150 - income in the form of insurance premiums paid under insurance contracts arising outside the Republic of Kazakhstan;

      2151 - incomes in the form of insurance premiums paid under reinsurance contracts of risks arising outside the Republic of Kazakhstan;

      2160 - incomes from the provision of transport services in international transport received from a non-resident;

      2161 - incomes from the provision of transport services outside the Republic of Kazakhstan, received from a non-resident;

      2170 - incomes derived from the operation of pipelines, power lines (PTL), fiber-optic communication lines outside the Republic of Kazakhstan;

      2180 - incomes of a resident individual from activities outside the Republic of Kazakhstan under an employment contract (contract) concluded with a non-resident who is an employer;

      2181 - incomes of a resident individual from activities outside the Republic of Kazakhstan under an employment contract (contract) concluded with an employer resident;

      2190-the fees of the chief and / or other payments received by members of the governing body (board of directors, management board or other body) in connection with the fulfillment of the managerial duties assigned to such persons with respect to the non-resident. At the same time, the place of the actual fulfillment of the managerial duties of such persons does not matter;

      2200-non-resident individual premiums paid to him/her in connection with residence outside the Republic of Kazakhstan by a non-resident employer;

      2201-extra charges of a resident individual paid to him/her in connection with residence outside the Republic of Kazakhstan by a resident employer;

      2210-incomes of resident individuals from activities outside the Republic of Kazakhstan in the form of material benefits, including expenses for providing material and social benefits to such individual, incurred by an employer (resident or non-resident) on the basis of an employment contract (agreement). At the same time, such expenses include food expenses, accommodation of such an individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      2211-incomes of a non-resident individual from activities in the Republic of Kazakhstan in the form of material benefits, including the costs of providing material and social benefits to such an individual, incurred by another person on the basis of a service (work) contract. At the same time, such expenses include food expenses, accommodation of such individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      2220-pension payments made by non-resident pension funds;

      2230-incomes paid to the employee of culture and art: to an artist of a theater, cinema, radio, television, musician, artist, athlete - from activities outside the Republic of Kazakhstan, regardless of how and to whom payments are made;

      2240 - winnings paid by a non-resident;

      2250 - incomes received from the provision of independent personal (professional) services outside the Republic of Kazakhstan;

      2260 - incomes in the form of donation of property located outside the Republic of Kazakhstan;

      2261 - incomes from donated property located outside the Republic of Kazakhstan;

      2270 - incomes from derivative financial instruments;

      2280 - incomes from the writing-off of liabilities;

      2290 - incomes on doubtful liabilities incurred outside the Republic of Kazakhstan;

      2300 - revenues from reducing the size of created provisions for banks and organizations carrying out certain types of banking operations on the basis of a license received from a non-resident;

      2310 - revenues from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts received from a non-resident;

      2320 - incomes received for consent to limit or terminate business activities outside the Republic of Kazakhstan;

      2330 - incomes from retirement of fixed assets outside the Republic of Kazakhstan;

      2340 - incomes from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users outside the Republic of Kazakhstan;

      2350 - revenues from the excess of the amount of contributions to the fund for mitigation of the consequences of the development of deposits over the sum of the actual expenses for mitigation of the consequences of the deposits development outside the Republic of Kazakhstan;

      2360 - incomes from the implementation of joint activities outside the Republic of Kazakhstan;

      2370 - scientists compensation for previously made deductions from non-residents outside the Republic of Kazakhstan;

      2380 - excess of the amount of positive exchange difference over the amount of negative exchange difference, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting outside the Republic of Kazakhstan;

      2390 - incomes received from the operation of social facilities outside the Republic of Kazakhstan;

      2400 - incomes from the sale of an enterprise as a property complex outside the Republic of Kazakhstan;

      2410 - net incomes from trust management of property received (to be received) by the founder of trust management under a trust management agreement or by the beneficiary in other cases of trust management outside the Republic of Kazakhstan;

      2420 - other incomes resulting from business activities outside the Republic of Kazakhstan.

      56. When filling in the currency code, it is necessary to use the currency encoding in accordance with schedule 23 “Currency Classifier” approved by the decision of the Customs Union Commission № 378 of September 20

      2010 year “On the Classifiers Used to Fill Customs Declarations” (hereinafter-the decision).

      57. When filling in the country code, it is necessary to use the country code in accordance with schedule 22 “Classifier of World Countries”

      to the decision. 58. When filling in the tax return, the following coding of the types of international treaties (agreements) shall be used:

      01 - Treaty on avoidance of double taxation and prevention of tax evasion with respect to taxes on income or property (capital);

      02 - Memorandum of the Islamic Development Bank;

      03 - Agreement on operating conditions of the Regional Environmental Center for Central Asia;

      04 - Memorandum of the Asian Development Bank;

      05 - Agreement on subsidy for the construction project of a new government building;

      06 - Agreement on financial cooperation;

      07 - Memorandum of Understanding;

      08 - Agreement on the destruction of launch tubes of interncontinental ballistic missiles, mitigation of emergencies and prevention of spread of nuclear weapons;

      09 - Agreement of the International Bank for Reconstruction and Development;

      10 - Agreement of the International Monetary Fund;

      11 - Agreement of the International Finance Corporation;

      12 - Convention for the Settlement of Investment Disputes;

      13 - Agreement Establishing the European Bank for Reconstruction and Development;

      14 - Vienna Convention on Diplomatic Relations;

      15 - Treaty on establishment of the University of Central Asia;

      16 - Convention Establishing the Multilateral Investment Guarantee Agency;

      17 - Agreement on the Egyptian University of Islamic Culture "Nur-Mubarak";

      18 - Air Services Agreement;

      19 - Agreement on the provision by the International Bank of Reconstruction and Development of a grant to the Republic of Kazakhstan for the project “Support for agricultural service agencies”;

      20 - Agreement in the form of an exchange of notes on attracting a grant from the Government of Japan for the implementation of the project “Water supply for rural settlements in the Republic of Kazakhstan”;

      21 - Convention on Privileges and Immunities of the Eurasian Economic Community;

      22 - Other international treaties (agreements, conventions).

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The rules for drafting of tax reporting
(tax return) on individual income tax
and social tax for citizens of the Republic of Kazakhstan
(form 200.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for tax reporting (tax return) on individual income tax and social tax for citizens of the Republic of Kazakhstan (form 200.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 " About taxes and other mandatory payments to the budget" (Tax Code) and the Law of the Republic of Kazakhstan dated June 20, 1997" On pension provision in the Republic of Kazakhstan" (hereinafter-the Law on Pension Provision), dated April 25, 2003 " On Mandatory Social Insurance" (hereinafter-the Law on Mandatory Social Insurance).

      Rules determine the procedure for drafting of form of tax reporting (tax return) on individual income tax and social tax (hereinafter-the tax return) intended for calculating individual income tax, social tax, as well as for calculating, withholding (accruing) and transferring the amounts of mandatory pension contributions to accumulative a pension fund (hereinafter-mandatory pension contributions), accruals and transfers of the amounts of social contributions to the State Social Insurance Fund (hereinafter-the social contributions).

      The tax return is drafted by tax agents, other than those applying special tax regimes for peasant or farm enterprises and for small business entities on the basis of a simplified return, in relation to individuals according to chapters 18, 19 of section 6, section 12 of the Tax Code, as well as individual entrepreneurs (other than those applying special tax regimes for peasant or farm enterprises, on the basis of a simplified return and patent), private notaries, private bailiffs and lawyers to assess, withheld (accrued) amounts of compulsory pension contributions, accrued listed social contributions in its favor in the amount set by the Law on pension provision, by the Law on mandatory social insurance.

      Structural subdivisions recognized by the decision of a legal entity as independent payers of social tax in accordance with paragraph 2 of Article 355 of the Tax Code are recognized as tax agents on individual income tax.

      A taxpayer carrying out activities under a special tax regime in accordance with Articles 448-452 of the Tax Code and activities that are taxed in accordance with the established procedure, the declaration is presented separately for each kind of activities in accordance with paragraph 1 of Article 64 of the Tax Code.

      2. The tax return consists of the declaration itself (form 200.00) and schedules thereto (forms 200.01 to 200.03) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. The tax return is signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, who has a seal with his/her name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in person and on paper– it is drawn up in two copies, one copy is returned to the taxpayer (tax agent) with the stamp of the tax authority;

      2) by registered mail with a notice on paper–the taxpayer receives notification of the postal or other organization;

      3) in electronic format -the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the tax reporting acceptance system of revenue service authorities.

      13. In Sections "General Information about taxpayer" of schedules the corresponding data is specified in Section "General Information about taxpayer" of declaration are indicated.

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting of the tax of return (form 200.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN - the taxpayer registration number.

      When fulfilling the tax liability by the trustee the registration number of the trustee taxpayer shall be indicated in the line;

      2) IIN/BIN – the individual identification number (business identification number) of the taxpayer.

      When fulfilling a tax obligation, the trustee shall indicate in the line the individual identification number (business identification number) of the trustee;

      3) the tax period for which the tax reports are submitted-the reporting quarter, which includes the reporting tax periods;

      4) the name of the tax agent / full name of the depositor (payer).

      Last name, first name and patronymic (if any) of the individual or the name of the legal entity are indicated in accordance with the constituent documents.

      When fulfilling a tax obligation, the trust manager shall indicate in the line the last name, first name and patronymic (if any) of the individual or the name of the legal entity trustee;

      5) type of tax return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      A box is marked if the taxpayer falls under one of the categories indicated in lines A, B, C.

      If the taxpayer who has marked the 7B box at the same time belongs to the category 7A or 7C, then both boxes 7B and 7A or 7B and 7C are noted;

      8) the number of employees (people).

      It is indicated the number of employees having the income accrued in the reporting quarter;

      9) existence of structural subdivisions not recognized by the decision of a resident legal entity as tax agents for individual income tax and as independent payers for social tax.

      If a resident legal entity has structural subdivisions that are not recognized as tax agents for individual income tax and independent payers for social tax, the corresponding box is marked. It is mandatory to fill one of the boxes;

      10) submitted schedules.

      Boxes for submitted schedules are marked;

      11) the number of schedules 200.02.

      It is specified the number of schedules 200.02, which shall correspond to the number of structural subdivisions of the resident legal entity that are not recognized as tax agents for individual income tax and as independent payers for social tax;

      12) the number of schedules 200.03.

      It is specified the number of schedules 200.03, which shall correspond to the number of contracts concluded with the Republic of Kazakhstan in the manner prescribed by law.

      16. In Section " Calculation indexes":

      1) lines 200.00.001 I, 200.00.001 II and 200.00.001 III are intended to reflect the amount of individual income tax calculated from income paid to individuals and are subject to transfer to the budget for each month of the reporting quarter for the tax agent (including structural subdivisions recognized by tax agents in accordance with Article 161 of the Tax Code), except for the amount of individual income tax payable to the budget for structural subdivisions not recognized as tax agents on an individual income tax and independent social tax payers, which are to be reflected in schedule 200.02 to this form.

      Line 200.00.001 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of the lines 200.00.001 I, 200.00.001 II and 200.00.001 III;

      2) lines 200.00.002 I, 200.00.002 II and 200.00.002 III are intended to reflect the amount of mandatory pension contributions calculated from the paid incomes of individuals and to be transferred to accumulative pension funds for each month of the reporting quarter in accordance with the pension legislation of the Republic of Kazakhstan for a tax agent (including structural subdivisions recognized as tax agents in accordance with Section 161 of the Tax Code), with the exception of the amounts of mandatory pension contributions payable to the budget for structural subdivisions not recognized as tax agents, which are to be reflected in schedule 200.02 to this form.

      Line 200.00.002 IV is intended to reflect the total amount of mandatory pension contributions for the reporting quarter, defined as the sum of lines 200.00.002 I, 200.00.002 II and 200.00.002 III;

      3) lines 200.00.003 I, 200.00.003 II, 200.00.003 III are intended to reflect the amount of mandatory pension contributions to be transferred in their favor to the accumulative pension fund for each month of the reporting quarter by individual entrepreneurs (except for those applying special tax regimes for peasant or farms, on the basis of a simplified declaration and patent), private notaries, private court executors, lawyers.

      Line 200.00.003 IV is intended to reflect the total amount of mandatory pension contributions for the reporting quarter, defined as the sum of lines 200.00.003 I, 200.00.003 II, 200.00.003 III;

      4) lines 200.00.004 I, 200.00.004 II and 200.00.004 III are intended to reflect the amount of social tax payable to the budget, calculated in accordance with paragraphs 1, 3 of Article 358 of the Tax Code for each month of the reporting quarter, and reduced by the amount of social contributions calculated in accordance with the Law on Mandatory Social Insurance for a tax agent (including structural subdivisions recognized as tax agents in accordance with Article 161 of the Tax Code), except for the amount of social tax subject to first payment to the budget of the structural subdivisions, which are not recognized as tax agents for personal income tax payers and independent social tax, which shall be reflected in the schedule 200.02 to this form.

      In this case, the lines 200.00.004 I, 200.00.004 II, 200.00.004 III and 200.00.004 IV do not include the sum of the lines 200.03.003 I, 200.03.003 II, 200.03.003 III and 200.03.003 IV, respectively.

      These lines are not filled in by legal entities applying a special tax regime for legal entities engaged in manufacture of agricultural products, aquaculture products (fish farming) and rural consumer cooperatives.

      The calculation of social tax payable is made for each employee.

      Line 200.00.004 IV is intended to reflect the total amount of tax for the reporting quarter, defined as the sum of the lines 200.00.004 I, 200.00.004 II and 200.00.004 III;

      5) in the case of tax return filing by legal entities applying a special tax regime for legal entities engaged in manufacture of agricultural products, aquaculture products (fish farming) and rural consumer cooperatives, the amount of social tax payable to the budget is reflected in line 200.00.005 taking into account the specifics established by Article 451 of the Tax Code (when filling in box 7 V).

      Lines 200.00.005 I, 200.00.005 II and 200.00.005 III are intended to reflect the amount of social tax on a legal entity for each month of the reporting quarter.

      Line 200.00.005 IV is intended to reflect the total tax for the reporting quarter, defined as the sum of the lines 200.00.005 I, 200.00.005 II and 200.00.005 III;

      6) lines 200.00.006 I, 200.00.006 II and 200.00.006 III are intended to reflect the amount of social tax payable to the budget, calculated in accordance with paragraph 2 of Article 358 of the Tax Code, reduced by the amount of social contributions and paid by the taxpayers for themselves and for their employees for each month of the reporting quarter.

      The line 200.00.006 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of the lines 200.00.006 I, 200.00.006 II and 200.00.006 III;

      7) lines 200.00.007 I, 200.00.007 II, 200.00.007 III are intended to reflect the amount of social contributions in each month of the reporting quarter, determined in accordance with the Law on Compulsory Social Insurance, for a tax agent (including structural subdivisions, recognized as tax agents in accordance with Article 161 of the Tax Code), with the exception of the amount of social contributions to be paid to the budget for structural subdivisions not recognized as tax agents and are to be reflected in the schedule 200.02 to this form.

      Line 200.00.007 IV is intended to reflect the total amount of social contributions for the reporting quarter, defined as the sum of lines 200.00.007 I, 200.00.007 II and 200.00.007 III;

      8) lines 200.00.008 I, 200.00.008 II, 200.00.008 III are intended to reflect the amount of social contributions in their favor for each month of the reporting quarter by individual entrepreneurs (except for those applying special tax regimes for peasant farms or farm enterprises, on the basis of a simplified return and patent), private notaries, private court executor, lawyers.

      Line 200.00.008 IV is intended to reflect the total amount of social contributions for the reporting quarter, defined as the sum of lines 200.00.008 I, 200.00.008 II, 200.00.008 III.

      17. In Section "Taxpayer's liability":

      1) in the field “surname, first name and patronymic of the Chief/surname, first name and patronymic of the depositor (payer) ", indicated the surname, first name and patronymic (if any) of the chief in accordance with the identity documents of the depositor (payer), in accordance with his/her identity documents.

      If the tax return is submitted by an individual entrepreneur, lawyer, private notary, private court executor, his/her last name, first name and patronymic (if any) shall be indicated, in accordance with the identity documents.

      When the tax liability is fulfilled by the trustee the last name, first name and patronymic (if any) of the trustee shall be indicated in accordance with the contract of trust management of the property or the beneficiary in other cases of the trust management creation;

      2) date of the ta return filing.

      The current date of the tax return submission to the tax authority is indicated;

      3) the code of the tax authority being the beneficiary of the individual income tax and social tax.

      The tax authority code is indicated at the place of registration of the tax agent;

      4) the code of the tax authority-the beneficiary of mandatory pension contributions and social contributions.

      The code of the tax authority is indicated at the location (residence) of the tax agent, the depositor (payer);

      5) in the field “surname, first name and patronymic of the tax official having accepted the tax return", surname, first name and patronymic (if any) of the tax authority official having accepted the tax return shall be indicated;

      6) the date of tax return acceptance.

      The date of submission of the tax return in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      7) reference number of the document

      The tax return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

Drafting of form 200.01-Calculation of individual income tax
and social tax, mandatory
pension contributions, social contributions

      18. In the section “Individual income tax”:

      1) lines 200.01.001 I, 200.01.001 II and 200.01.001 III are intended to reflect the amount of income accrued by the tax agent to individuals for each month of the reporting quarter, including income gained by the employee from the employer in cash or in natural form, including incomes received in the form of material benefits, as well as agreements concluded with the employer in accordance with the legislation of the Republic of Kazakhstan of a civil law nature, including income reflected in Article 156 of the Tax Code.

      Line 200.01.001 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 200.01.001 I, 200.01.001 II and 200.01.001 III. Line 200.01.001 IV includes also the sum of the lines 200.00.001 A and 200.00.001 B;

      line 200.00.001 A is intended to reflect the amount of income accrued to employees for the reporting quarter;

      line 200.00.001 B is intended to reflect the amount of accrued income in the form of dividends, fees, winnings for the reporting quarter;

      2) lines 200.01.002 I, 200.01.002 II and 200.01.002 III are intended to reflect the amount of the individual income tax calculated from the incomes accrued to individuals in each month of the reporting quarter.

      Line 200.01.002 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of lines 200.01.002 I, 200.01.002 II and 200.01.002 III;

      3) line 200.01.003 is intended to reflect the amount of debt on income accrued but not paid by the tax agent to individuals as of the end of the reporting quarter, excluding mandatory, voluntary pension and voluntary professional pension contributions, insurance premiums and individual income tax;

      4) line 200.01.004 is intended to reflect the amount of the individual income tax on incomes accrued but not paid at the beginning of the reporting quarter;

      5) line 200.01.005 is intended to reflect the amount of the individual income tax on income accrued but not paid as of the end of the reporting quarter;

      6) lines 200.01.006 I, 200.01.006 II and 200.01.006 III are intended to reflect the amount of incomes paid to individuals in each month of the reporting quarter.

      Line 200.01.006 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 200.01.006 I, 200.01.006 II and 200.01.006 III.

      19. In the “Mandatory pension contributions” section:

      5) lines 200.01.007 I, 200.01.007 II and 200.01.007 III are intended to reflect the amount of incomes accrued to individuals from which mandatory pension contributions are deducted (accrued) for each month of the reporting quarter in accordance with the pension legislation of the Republic of Kazakhstan.

      Line 200.01.007 IV is intended to reflect the total amount of social contributions for the reporting quarter, defined as the sum of lines 200.01.007 I, 200.01.007 II and 200.01.007 III;

      6) lines 200.01.008 I, 200.01.008 II, 200.01.008 III are intended to reflect the amount of social contributions in their favor for each month of the reporting quarter by individual entrepreneurs (except for applying special tax regimes for peasant or private farms, on the basis of a simplified declaration and patent), private notaries, private court executor, lawyers.

      Line 200.01.008 IV is intended to reflect the total amount of the declared income for the reporting quarter, defined as the sum of lines 200.01.008 I, 200.01.008 II, 200.01.008 III.

      20. The section “The number and expenses of remuneration of workers with disabilities” is filled in by specialized organizations in which people with disabilities with disorders of the supporting-motor apparatus work, with loss of hearing, speech, sight, which meet the conditions of paragraph 3 of Article 135 of the Tax Code. In this section:

      1) lines 200.01.009 I, 200.01.009 II and 200.01.009 III are intended to reflect the number of disabled workers for each month of the reporting quarter;

      2) lines 200.01.010 I, 200.01.010 II and 200.01.010 III are intended to reflect the proportion of the number of disabled workers in the total number of employees for each month of the reporting quarter;

      3) lines 200.01.011 I, 200.01.011 II and 200.01.011 III are intended to reflect the proportion of expenditure on the remuneration of disabled workers in the total expenditure on labor for each month of the reporting quarter.

      21. The section “Social tax with application of rates established by paragraphs 1, 3 of Article 358 of the Tax Code” is filled in by resident legal entities of the Republic of Kazakhstan, as well as non-residents operating in the Republic of Kazakhstan through a permanent establishment in accordance with Article 191 of the Tax Code, which are tax agents.

      In this section:

      1) lines 200.01.012 I, 200.01.012 II and 200.01.012 III are intended to reflect income that is subject to social tax for each month of the reporting quarter.

      Line 200.01.012 IV is intended to reflect the total amount of incomes for the reporting quarter, defined as the sum of lines 200.01.012 I, 200.01.012 II and 200.01.012 III.

      22. In the section "Social deductions":

      1) lines 200.01.013 I, 200.01.013 II and 200.01.013 III are intended to reflect the expenses of the employer, paid to individuals as incomes, with the inclusion in the expenses of the employer paid in the form of incomes to individuals of money, military personnel, employees of internal affairs bodies, The Committee of the Penitentiary System of the Ministry of Justice of the Republic of Kazakhstan, the financial police and the state fire services in each month of the reporting quarter in accordance with the Law on Compulsory Social Insurance.

      At the same time, social contributions are made in the amount established by the legislation on Mandatory social insurance against the object of calculation of social contributions. The monthly income accepted for the calculation of social contributions shall not exceed ten times of the minimum salary established by the law of the Republic of Kazakhstan on the republican budget.

      Line 200.01.013 IV is intended to reflect the total amount of social contributions for the reporting quarter, defined as the sum of lines 200.01.013 I, 200.01.013 II and 200.01.013 III;

      2) lines 200.01.014 I, 200.01.014 II, 200.01.014 III are intended to reflect the amount of social contributions in their favor for each month of the reporting quarter by individual entrepreneurs (except for applying special tax regimes for peasant or private farms, on the basis of a simplified declaration and patent), private notaries, private court executor, lawyers.

      Line 200.01.014 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 200.01.014 I, 200.01.014 II and 200.01.014 III.

3. Drafting of form 200.02-Calculation of the amount of individual
income tax and social tax for the structural
subdivision

      23. This form is intended for the calculation by a tax agent legal entity of the amount of individual income tax, social tax, mandatory pension contributions, social contributions payable on a branch / representative office not recognized as tax agents on individual income tax and independent payers of social tax. The form is compiled by a legal entity for each branch / representative office in accordance with Articles 161, 162, 362, 364 of the Tax Code.

      24. In the section "General information about the tax agent":

      1) TRN-registration number of the tax agent legal entity. When fulfilling a tax obligation by the trustee registration number of the trustee tax agent shall be indicated in this line;

      2) BIN-business identification number of the tax agent legal entity. When fulfilling the tax obligation by the trustee the business identification number of the trustee shall be indicated in the line;

      3) name of the tax agent.

      Name of the legal entity is specified in accordance with the constituent documents.

      When fulfilling a tax obligation by the trustee the name of the trustee legal entity shall be indicated in the line;

      4) the code of the tax authority at the place of registration of the tax agent.

      The code of the tax authority at the place of registration of a legal entity;

      5) tax period for which tax returns are submitted (quarter, year)-quarter in which tax reporting periods are included (indicated in Arabic numbers);

      6)view.

      The corresponding boxes are marked with regard to the classification of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      7) the number and date of notification.

      The lines shall be filled in the case of the submission of the type of tax return provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      8) TRN of the branch / representative office-taxpayer registration number-of the branch / representative office;

      9) BIN-business identification number of the branch / representative office;

      10) name of the branch / representative office.

      Тame of the branch / representative office is indicated in accordance with the constituent documents;

      11) code of the tax authority at the place of registration of the branch / representative office.

      Code of the tax authority at the place of registration of the branch / representative office is indicated.

      25. In Section " Calculation indexes":

      1) lines 200.02.001 I, 200.02.001 II and 200.02.001 III are intended to reflect the amount of individual income tax calculated on incomes paid to individuals and subject to transfer to the budget for the branch / representative office for each month of the reporting quarter.

      Line 200.02.001 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of lines 200.02.001 I, 200.02.001 II, 200.02.001 III;

      2) lines 200.02.002 I, 200.02.002 II and 200.02.002 III are intended to reflect the amount of mandatory pension contributions calculated from the paid incomes of individuals and to be transferred to accumulative pension funds for the branch / representative office for each month of the reporting quarter, in accordance with the pension legislation of the Republic of Kazakhstan.

      Line 200.02.002 IV is intended to reflect the total amount of mandatory pension contributions for the reporting quarter, defined as the sum of lines 200.02.002 I, 200.02.002 II and 200.02.002 III;

      3) lines 200.02.003 I, 200.02.003 II and 200.02.003 III are intended to reflect the amount of the estimated social tax for the branch / representative office for each month of the reporting quarter.

      Line 200.02.003 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of lines 200.02.003 I, 200.02.003 II and 200.02.003 III;

      4) lines 200.02.004 I, 200.02.004 II, 200.02.004 III are intended to reflect the amount of social contributions in a branch / representative office in each month of the reporting quarter, determined in accordance with the Law on Compulsory Social Insurance.

      Line 200.02.004 IV is intended to reflect the total amount of social contributions for the reporting quarter, defined as the sum of lines 200.02.004 I, 200.02.004 II and 200.02.004 III.

      26. In Section "Tax agent liability":

      1) the field “Full name of the taxpayer (Chief)” indicates the last name, first name and patronymic (if any) of the Chief in accordance with the constituent documents.

      When the tax liability is fulfilled by the trustee the last name, first name and patronymic (if any) of the trustee shall be indicated in accordance with the contract of trust management of the property or the beneficiary in other cases of the emergence of a trust management

      2) the filing date of the declaration.

      The current date of submission of form 200.02 to the tax authority is indicated;

      3) code of the tax authority of beneficiary on the individual income tax and social tax.

      Code of the tax authority at the place of registration of the tax agent is indicated;

      4) code of the tax authority of the beneficiary of mandatory pension contributions and social contributions.

      Code of the tax authority at the location of the taxpayer is specified;

      5) The name, surname, patronymic (if any) of the employee of the tax authority who accepted the form is specified in the column "Full name of the official who accepted the form 200.02";

      6) date of acceptance of the Declaration.

      The date of submission of the form 200.02 in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      7) reference number of the document.

      The registration number of the form 200.02 assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

4. Drafting of form 200.03-Calculation of social tax
by tax-payers working under a contract

      27. This form is intended for the calculation of social tax by taxpayers working under contracts concluded with the Republic of Kazakhstan in the manner prescribed by law in accordance with paragraph 1 of Article 308-1 of the Tax Code (hereinafter referred to as contracts). The form is drawn up for each contract separately.

      28. In the section "General information about the tax agent":

      1) the line “Number of employees (people), including” indicates the number of employees, with the release of employees — foreign specialists and workers — foreign workers;

      2) in the line "Details of the contract" indicate the details of the contract:

      A-contract number;

      B-date of the conclusion of the contract.

      29. In the section "Social tax for employees".

      This section is intended for the calculation of social tax for employees, with the exception of employees being foreign specialists and foreign workers:

      1) lines 200.03.001 I, 200.03.001 II and 200.03.001 III are intended to reflect the amount of taxable income of employees, with the exception of workers-foreign specialists and foreign workers, for each month of the reporting quarter.

      Line 200.03.001 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 200.03.001 I, 200.03.001 II and 200.03.001 III;

      2) lines 200.03.002 I, 200.03.002 II and 200.03.002 III are intended to reflect the size of the social tax rate for employees established in accordance with the contract;

      3) lines 200.03.003 I, 200.03.003 II and 200.03.003 III are intended to reflect the amount of social tax for employees, calculated for each month of the reporting quarter, with the exception of workers-foreign specialists and foreign workers, determined by multiplying the corresponding amounts of lines 200.03.001 and 200.03.002.

      Line 200.03.003 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 200.03.003 I, 200.03.003 II and 200.03.003 III.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drafting of tax reporting
(ta return) on individual income tax and
social tax for foreigners and stateless persons
(form 210.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for tax reporting (declarations) for Individual Income Tax and Social Tax for Citizens of the Republic of Kazakhstan (form 210.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 " About taxes and other mandatory payments to the budget" (Tax Code) and the Law of the Republic of Kazakhstan dated June 20, 1997" On pension provision in the Republic of Kazakhstan" (hereinafter-the Law on Pension Provision), dated April 25, 2003 " On Mandatory Social Insurance" (hereinafter-the Law on Mandatory Social Insurance).

      The rules determine the procedure for drafting of form of tax reporting (tax return) on individual income tax and social tax on foreigners and stateless persons in accordance with the schedule to these Rules (hereinafter-the declaration), intended for the calculation of individual income tax, social tax, as well as for calculation, withholding (accruals) and transfer of compulsory pension contributions to the accumulative pension fund (hereinafter referred to as compulsory pension contributions), accrual and transfer of social contributions to the State Social Insurance Fund (hereinafter-the social security contributions).

      The tax return is drafted by tax agents, with the exception of those applying special tax regimes for peasant or farm enterprises and for small business entities on the basis of a simplified declaration, in relation to foreigners and stateless persons in accordance with chapters 18, 19 of section 6, chapter 25 of section 7 and section 12 of the Tax Code.

      Structural subdivisions recognized by a decision of a legal entity in accordance with paragraph 2 of Article 355 of the Tax Code as independent payers of social tax are, for the purposes of these Rules, recognized as tax agents on individual income tax.

      2. The tax return consists of the return itself (form 210.00) and schedules thereto (forms 210.01 to 210.02) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. The tax return is signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, having a seal with his/her name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in person and on paper - it is prepared in two copies, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper - the taxpayer receives notification of the postal or other means of communication;

      3) in electronic media - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the system of tax reporting acceptance of the revenue service body.

      13. The sections “General information about taxpayer (tax agent)” of the schedules specify the relevant data reflected in the section “General information about taxpayer” of the declaration.

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting of the tax return (form 210.00)

      15. In Section “General information about taxpayer (tax agent)”, the taxpayer (tax agent) shall indicate the following data:

      1) TRN - the taxpayer registration number.

      When fulfilling a tax obligation by the trustee registration number of the trustee taxpayer shall be indicated in the line;

      2) IIN/BIN – the individual identification number (business identification number) of the taxpayer.

      When fulfilling a tax obligation by the trustee the individual identification number (business identification number) of the trustee shall be indicated in the line;

      3) tax period for which tax returns are submitted (quarter, year)-a quarter that includes reporting tax periods;

      4) the name of the tax agent.

      Last name, first name and patronymic (if any) of the individual or the name of the legal entity are indicated in accordance with the constituent documents.

      When fulfilling a tax obligation, the trust manager shall indicate in the line the last name, first name and patronymic (if any) of the individual or the name of the legal entity trustee;

      5) type of tax return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the declaration type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      Boxes are marked if the tax agent falls into one or several categories indicated in lines A, B, C;

      8) the number of employees (people).

      the number of employees who accrued income in the reporting quarter are indicated;

      9) existence of structural subdivisions.

      If there are structural subdivisions, the corresponding box is marked;

      10) submitted applications.

      boxes of submitted applications are marked;

      11) the number of applications 210.02.

      The number of schedules 210.02, which shall correspond to the number of structural subdivisions of the legal entity is indicated.

      16. In the section “Calculation of individual income tax on incomes of foreigners and stateless persons":

      1) lines 210.00.001 I, 210.00.001 II and 210.00.001 III are intended to reflect the amount of income accrued by the tax agent to foreigners and stateless persons for each month of the reporting quarter, including income gained by the employee from the employer in cash or in kind form, including income gained in the form of material benefits, as well as agreements concluded with the employer in accordance with the legislation of the Republic of Kazakhstan of a civil-law nature, including incomes reflected in Article 156 of the Tax Code, except income indicated in subparagraph 24) of paragraph 1 of Article 156 of the Tax Code.

      Line 210.00.001 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 210.00.001 I, 210.00.001 II and 210.00.001 III. Line 210.00.001 includes the sum of line 210.00.002.

      Line 210.00.001 A is intended to reflect the amount of income accrued to employees for the reporting quarter.

      Line 210.00.001 B is intended to reflect the amount of accrued income in the form of dividends, fees, winnings for the reporting quarter;

      2) lines 210.00.002 I, 210.00.002 II and 210.00.002 III are intended to reflect the amount of the individual income tax, calculated in accordance with Articles 167, 169, 171, 172, 174, 176, 201 and 202 of the Tax Code on income, accrued to foreigners and stateless persons in each month of the reporting quarter.

      Line 210.00.002 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of lines 210.00.002 I, 210.00.002 II and 210.00.002 III;

      3) line 210.00.003 is intended to reflect the amount of arrears on income accrued but unpaid by the tax agent to foreigners and stateless persons as of the end of the reporting quarter, excluding mandatory, voluntary pension and voluntary professional pension contributions, insurance premiums and individual income tax;

      4) lines 210.00.004 I, 210.00.004 II and 210.00.004 III are intended to reflect the amount of income paid to foreigners and stateless persons in each month of the reporting quarter. At the same time, incomes not subject to taxation in accordance with subparagraph 24) of paragraph 1 of Article 156 of the Tax Code are not reflected in these lines.

      Line 210.00.004 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 210.00.004 I, 210.00.004 II and 210.00.004 III;

      5) lines 210.00.005 I, 210.00.005 II and 210.00.005 III are intended to reflect the amount of the individual income tax calculated on income paid to foreigners and stateless persons and subject to transfer to the budget for each month of the reporting quarter.

      Line 210.00.005 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of lines 210.00.005 I, 210.00.005 II and 210.00.005 III;

      6) lines 210.00.006, 210.00.007 shall be filled in if the tax agent has structural divisions;

      7) lines 210.00.006 I, 210.00.006 II and 210.00.006 III are intended to reflect the amount of the individual income tax, calculated from income paid to foreigners and stateless persons, and subject to transfer to the budget for the parent organization for each month of the reporting quarter.

      Line 210.00.006 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of lines 210.00.006 I, 210.00.006 II and 210.00.006 III;

      8) lines 210.00.007 I, 210.00.007 II and 210.00.007 III are intended to reflect the amount of individual income tax calculated on income paid to foreigners and stateless persons and subject to transfer to the budget for branches / representative offices for each month of the reporting quarter defined as the sum of lines 210.02.001 I, 210.02.001 II, 210.02.001 III for all forms 210.02.

      Line 210.00.007 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 210.00.007 I, 210.00.007 II and 210.00.007 III.

      17. In the "Calculation of mandatory pension contributions" section:

      1) lines 210.00.008 I, 210.00.008 II and 210.00.008 III are intended to reflect the amount of accrued incomes of foreigners and stateless persons from which mandatory pension contributions are deducted for each month of the reporting quarter.

      Line 210.00.008 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 210.00.008 I, 210.00.008 II and 210.00.008 III;

      2) lines 210.00.009 I, 210.00.009 II and 210.00.009 III are intended to reflect the amount of mandatory pension contributions calculated from the paid incomes of foreigners and stateless persons and to be transferred to accumulative pension funds for each month of the reporting quarter, in accordance with pension legislation of the Republic of Kazakhstan.

      Line 210.00.009 IV is intended to reflect the total amount of mandatory pension contributions for the reporting quarter, defined as the sum of lines 210.00.009 I, 210.00.009 II and 210.00.009 III;

      3) lines 210.00.010 are filled in if the tax agent has structural subdivisions;

      4) lines 210.00.010 I, 210.00.010 II and 210.00.010 III are intended to reflect the amount of mandatory pension contributions calculated from the paid incomes of foreigners and stateless persons an subject to transfer to accumulative pension funds for the parent organization for each month of the reporting quarter, in accordance with the pension legislation of the Republic of Kazakhstan.

      Line 210.00.010 IV is intended to reflect the total amount of mandatory pension contributions for the reporting quarter, defined as the sum of lines 210.00.010 I, 210.00.010 II and 210.00.010 III;

      5) lines 210.00.011 I, 210.00.011 II and 210.00.011 III are intended to reflect the amount of mandatory pension contributions calculated from the paid incomes of foreigners and stateless persons and to be transferred to accumulative pension funds for branches / representative offices for each month of the reporting quarter, in accordance with the pension legislation of the Republic of Kazakhstan, defined as the sum of lines 210.02.002 I, 210.02.002 II, 210.02.002 III in all forms 210.02.

      Line 210.00.011 IV is intended to reflect the total amount of mandatory pension contributions for the reporting quarter, defined as the sum of lines 210.00.011 I, 210.00.011 II and 210.00.011 III.

      18. The section “The number and expenses of remuneration of workers with disabilities” is filled in by specialized organizations in which people with disabilities with disorders of the supporting-motor apparatus work, with loss of hearing, speech, sight, which meet the conditions of paragraph 3 of Article 135 of the Tax Code. In this section:

      1) lines 210.00.012 I, 210.00.012 II and 210.00.012 III are intended to reflect the number of disabled workers for each month of the reporting quarter;

      2) lines 210.00.013 I, 210.00.013 II and 210.00.013 III are intended to reflect the proportion of the number of disabled workers in the total number of employees for each month of the reporting quarter, defined as the ratio of the corresponding lines 8 and 210.00.012;

      3) lines 210.00.014 I, 210.00.014 II and 210.00.014 III are intended to reflect the proportion of expenditure on the remuneration of workers with disabilities in the total expenditure on labor remuneration for each month of the reporting quarter.

      19. The section “Social tax calculation with application of rates established by paragraphs 1, 3 of Article 358 of the Tax Code” is filled in by resident legal entities of the Republic of Kazakhstan, as well as non-residents operating in the Republic of Kazakhstan through a permanent establishment in accordance with Article 191 of the Tax Code, as tax agents. In this section:

      1) lines 210.00.015 I, 210.00.015 II and 210.00.015 III are intended to reflect the amount of the employer's expenses paid to foreigners and stateless persons in the form of income defined by paragraph 2 of Article 163, sub paragraphs 18) to 21) of Article 192, and also in the form of revenues established by paragraph 7 of article 191 of the Tax Code for each month of the reporting quarter.

      Line 210.00.015 IV is intended to reflect the total amount of income for the reporting quarter, defined as the sum of lines 210.00.015 I, 210.00.015 II and 210.00.015 III;

      2) lines 210.00.016 I, 210.00.016 II and 210.00.016 III are intended to reflect the amount of social tax, calculated in accordance with paragraph 1 of Article 359 of the Tax Code for each month of the reporting quarter, and reduced by the amount of social contributions, calculated in accordance with the Law of the Republic of Kazakhstan "On Mandatory Social Insurance".

      Line 210.00.016 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of lines 210.00.016 I, 210.00.016 II and 210.00.016 III;

      3) lines 210.00.017, 210.00.018 are filled in if the tax agent has structural divisions;

      4) lines 210.00.017 I, 210.00.017 II and 210.00.017 III are intended to reflect the total amount of calculated social tax for the parent organization for each month of the reporting quarter.

      Line 210.00.017 IV is intended to reflect the total tax for the reporting quarter, defined as the sum of lines 210.00.017 I, 210.00.017 II and 210.00.017 III;

      5) lines 210.00.018 I, 210.00.018 II and 210.00.018 III are intended to reflect the total amount of calculated social tax by branches / representative offices for each month of the reporting quarter, defined as the sum of lines 210.02.003 I, 210.02.003 II, 210.02.003 III in all forms 210.02.

      Line 210.00.018 IV is intended to reflect the total amount of tax for the reporting quarter, defined as the sum of the lines 210.00.018 I, 210.00.018 II and 210.00.018 III;

      6) in the case of filing a declaration by legal entities applying a special tax regime for legal entities producing agricultural products, aquaculture products (fish farming) and rural consumer cooperatives, the amount of social tax payable to the budget is reflected in line 210.00.019 taking into account the specifics established by Article 451 of the Tax Code (when filling in box 7 A).

      Lines 210.00.019 I, 210.00.019 II and 210.00.019 III are intended to reflect the total amount of calculated social tax for a legal entity for each month of the reporting quarter.

      Line 210.00.019 IV is intended to reflect the total tax for the reporting quarter, defined as the sum of lines 210.00.019 I, 210.00.019 II and 210.00.019 III.

      20. The section “Social tax calculation using the rate established by paragraph 2 of Article 358 of the Tax Code” is filled in by individual entrepreneurs, with the exception of those applying special tax regimes, lawyers, private notaries, private court executors. In this section:

      1) lines 200.00.020 I, 200.00.020 II and 200.00.020 III are intended to reflect the amount of social tax payable to the budget, calculated in accordance with paragraph 2 of Article 359 of the Tax Code, reduced by the amount of social contributions and paid by the taxpayers for themselves and for employees for each month of the reporting quarter.

      Line 200.00.020 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of the lines 200.00.020 I, 200.00.020 II and 200.00.020 III.

      21. In the "Calculation of social contributions" section:

      1) lines 210.00.021 I, 210.00.021 II, 210.00.021 III are intended to reflect the expenses of the employer, paid to foreigners and stateless persons as incomes, with the inclusion in the expenses of the employer paid in the form of incomes to foreigners and stateless persons as monetary pay to the military, law enforcement officers, Committee of penal enforcement system of the Ministry of Justice of the Republic of Kazakhstan, the financial police and the state fire-fighting service in each month of the reporting quarter in accordance with the Law on Mandatory Social Insurance.

      At the same time, social contributions are made in the amount established by the legislation on Mandatory social insurance against the item of social contributions. calculation The monthly income accepted for the calculation of social contributions shall not exceed the ten-fold minimum wage established by the law of the Republic of Kazakhstan on the republican budget.

      Line 210.00.021 IV is intended to reflect the total amount of income of foreigners and stateless persons for the reporting quarter, defined as the sum of lines 210.00.021 I, 210.00.021 II and 210.00.021 III;

      2) lines 210.00.022 I, 210.00.022 II, 210.00.022 III are intended to reflect the amount of social contributions in each month of the reporting quarter, determined in accordance with the Law on Mandatory Social Insurance.

      Line 210.00.022 IV is intended to reflect the total amount of social contributions for the reporting quarter, defined as the sum of lines 210.00.022 I, 210.00.022 II and 210.00.022 III;

      3) lines 210.00.023, 210.00.024 are filled in if the tax agent has structural subdivisions;

      4) Lines 210.00.023 I, 210.00.023 II and 210.00.023 III are intended to reflect the amount of social contributions by the parent organization in each month of the reporting quarter.

      Line 210.00.023 IV is intended to reflect the total amount of social contributions for the reporting quarter, defined as the sum of lines 210.00.023 I, 210.00.023 II and 210.00.023 III;

      5) lines 210.00.024 I, 210.00.024 II and 210.00.024 III are intended to reflect the amount of social contributions by branches / representative offices in each month of the reporting quarter, defined as the sum of lines 210.02.004 I, 210.02.004 II and 210.02.004 III for all forms 210.02.

      Line 210.00.024 IV is intended to reflect the total amount of social contributions for the reporting quarter, defined as the sum of lines 210.00.024 I, 210.00.024 II and 210.00.024 III.

      22. In Section "Tax agent liability":

      1) the field “Full name of the taxpayer (manager)” indicates the last name, first name and patronymic (if any) of the Chief in accordance with the constituent documents.

      If the tax return is submitted by an individual entrepreneur, a lawyer, a private notary, his/her last name, first name and patronymic (if available) shall be indicated in accordance with the identity documents.

      When the tax liability is fulfilled by the trustee the last name, first name and patronymic (if any) of the trustee shall be indicated in accordance with the contract of trust management of the property or the beneficiary in other cases of the trust management creation;

      2) date of the tax return filing.

      Date of submission of the tax return to the tax authority is indicated;

      3) code of the tax authority-the beneficiary of the individual income tax and social tax.

      The tax authority code is indicated at the place of registration of the tax agent;

      4) the code of the tax authority-the beneficiary of mandatory pension contributions and social contributions.

      The code of the tax authority at the location (residence) of the tax agent, the depositor (payer) is indicated;

      5) the field “Last name, first name and patronymic" of the tax official who accepted the declaration shall indicate the last name, first name and patronymic (if any) of tax authority official having accepted the tax return;

      6) date of the tax return receipt.

      The date of submission of the tax return in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      7) reference number of the document

      The tax return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 210.01 “Calculation of the individual
income tax on the income of foreigners and stateless persons”

      23. This form is intended for the calculation by the tax agent of the amounts of individual income tax on the income of foreigners and stateless persons. The form is submitted for foreigners and stateless persons.

      24. In the section “Calculation of individual income tax on incomes of foreigners and stateless persons":

      1) in the column A the next ordinal number is affixed;

      2) in column B the names and initials of foreigners and stateless persons to whom incomes was paid in the reporting quarter are indicated;

      3) column C indicates the registration numbers of taxpayers of foreigners and stateless persons;

      4) Column D shall indicate the individual identification numbers of foreigners and stateless persons.

      Lines are to be filled in if foreigners and stateless persons have an individual identification number in accordance with the Law on National Registries;

      5) column E indicates the residence sign "1" -resident, "2" - non-resident;

      6) column F shall indicate the code of the country of residence of foreigners and stateless persons, in accordance with paragraph 30 of these Rules;

      7) column G shall indicate the number of tax registration of foreigners and stateless persons in the country of residence.

      This box is filled in if foreigners and stateless persons have a tax registration number;

      8) column H shall indicate the type code of the document of foreigners and stateless persons, as well as the number and date of issue of such document.

      When filling out the tax return, it is necessary to use the following coding of the types of documents proving the identity of foreigners and stateless persons:

      01 - passport of a foreign citizen;

      02 - ID of a foreign citizen;

      03 - seaman's passport;

      04 - residence permit;

      05 - other documents;

      9) Column I shall indicate the code of the type of income paid to a foreign person or to person without citizenship, in accordance with paragraph 29 of these Rules;

      10) column J shall indicate the code of the type of the international agreement in accordance with paragraph 31 of these Rules, in accordance with which the income specified in column N provides for a taxation procedure different from the procedure established by the Tax Code;

      11) column K shall indicate the name of the international agreement to be filled in if the tax agent indicated in column J the code of the type of international agreement 22 “Other international treaties (agreements, conventions)”;

      12) in the column L there shall be indicated the code of the country with which the international treaty was concluded, in accordance with paragraph 30 of these Rules. The column is filled in if the tax agent applies the provisions of an interstate or intergovernmental agreement;

      13) column M shall indicate the rate of income tax at the source of payment, established by an international agreement or Articles 194, 158 of the Tax Code;

      14) column N shall indicate the accrued income to foreigners and stateless persons, including income gained by the employee from the employer in cash or in kind, including income gained as a material benefit, as well as on prisoners with the employer in accordance with the legislation of the Republic of Kazakhstan on contracts of a civil legal nature, including incomes reflected in Article 156 of the Tax Code, with the exception of the incomes indicated in sub paragraph 24) of paragraph 1 of Article 156 of the Tax Code;

      15) column O shall indicate the tax deduction established by subparagraph 1) of paragraph 1 of Article 166 of the Tax Code;

      16) column P shall indicate the mandatory pension contributions calculated from the income of foreigners and stateless persons in accordance with the pension legislation of the Republic of Kazakhstan and attributable to deductions in accordance with subparagraph 2) of paragraph 1 of Article 166 of the Tax Code;

      17) Column Q shall indicate the amounts of voluntary pension contributions paid in their favor by foreigners or stateless persons in accordance with the pension legislation of the Republic of Kazakhstan and attributable to deductions in accordance with subparagraph 3) of paragraph 1 of Article 166 of the Tax Code;

      18) column R shall indicate the amount of insurance premiums paid in their favor by foreigners and stateless persons under savings insurance contracts and attributable to deductions in accordance with subparagraph 4) of paragraph 1 of Article 166 of the Tax Code;

      19) Column S shall indicate the amounts allocated for repayment of interest on loans received by foreigners and stateless persons in housing construction savings banks for activities to improve housing conditions in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on housing construction savings, and attributable to deductions in accordance with subparagraph 5) of paragraph 1 of Article 166 of the Tax Code;

      20) column T shall indicate expenses for medical services (other than cosmetic services) in the amount and on the conditions established by paragraph 6 of Article 166 of the Tax Code, and attributable to deductions in accordance with subparagraph 5) of paragraph 1 of Article 166 of the Tax Code;

      21) column U shall indicate incomes of foreigners and stateless persons not taxable in accordance with Section 156 of the Tax Code, with the exception of income specified in subparagraph 24) of paragraph 1 of Article 156 of the Tax Code;

      22) Column V shall indicate the amounts of the individual income tax calculated on the income of foreigners and stateless persons for the reporting quarter;

      23) column W shall indicate the income paid to the foreigners and stateless persons in the tax period, with the exception of the income specified in sub paragraph

      24) of paragraph 1 of Article 156 of the Tax Code; 24) column X shall indicate income not subject to social tax in accordance with paragraph 3 of Article 357 of the Tax Code, with the exception of mandatory pension contributions and income specified in subparagraph 24) of paragraph 1 of Article 156 of the Tax Code;

      25) column V shall indicate the total income subject to social tax. The values of the column V lines are determined by the formula (N-X-P);

      26) column Z shall indicate the amount of social tax calculated on the income of foreigners and stateless persons for the reporting quarter;

      27) column AA shows the employer's expenses, from which social contributions are calculated, determined in accordance with the Law on Compulsory Social Insurance;

      28) the column AB shall indicate the amounts of social contributions calculated in accordance with the Law on Compulsory Social Insurance.

      The value of the bottom line 00000001 of the column N is transferred to the line 210.00.001 IV. The value of the bottom line 00000001 of the column W is transferred to the line 210.00.004 IV. The value of the bottom line 00000001 of column V is transferred to line 210.00.002 IV.

4. Drafting of form 210.02 “Calculation of the amount of individual income tax and social
tax for the structural unit”

      25. This form is intended for the calculation by a tax agent legal entity of the amount of individual income tax, social tax, mandatory pension contributions, social contributions payable in a branch / representative office. The form is compiled by a legal entity for each branch / representative office in accordance with Articles 161, 162, 362, 364 of the Tax Code.

      26. In the section "General information about the tax agent":

      1) TRN - the taxpayer registration number.

      When fulfilling a tax liability by trustee, the registration number of the trustee taxpayer is indicated in the line;

      2) BIN – business identification number of the taxpayer.

      When fulfilling the tax obligation by the trustee the business identification number of the trustee shall be indicated in the line;

      3) the name of the tax agent.

      Name of the legal entity is specified in accordance with the constituent documents.

      When fulfilling a tax obligation by the trustee the name of the trustee legal entity shall be indicated in the line;

      4) the code of the tax authority at the place of registration of the tax agent.

      The code of the tax authority at the place of registration of a legal entity;

      5) tax period for which tax returns are submitted (quarter, year)-quarter in which tax reporting periods are included (indicated in Arabic numbers);

      6)view.

      The corresponding boxes are marked with regard to the classification of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      7) the number and date of notification.

      The lines shall be filled in the case of the submission of the type of tax return provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      8) TRN of the branch / representative office-taxpayer registration number-of the branch / representative office;

      9) BIN-business identification number of the branch / representative office;

      10) name of the branch / representative office.

      Тame of the branch / representative office is indicated in accordance with the constituent documents;

      11) code of the tax authority at the place of registration of the branch / representative office.

      The code of the tax authority at the place of registration of the branch / representative office is indicated.

      27. In Section " Calculation indexes":

      1) lines 210.02.001 I, 210.02.001 II and 210.02.001 III are intended to reflect the amount of the individual income tax calculated on income paid to foreigners and stateless persons and subject to transfer to the budget for the branch / representative office for each month of the reporting quarter.

      Line 210.02.001 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of lines 210.02.001 I, 210.02.001 II, 210.02.001 III;

      2) lines 210.02.002 I, 210.02.002 II and 210.02.002 III are intended to reflect the amount of mandatory pension contributions calculated from the paid incomes of foreigners and stateless persons and to be transferred to accumulative pension funds by branch / representative office in each month of the reporting quarter, in accordance with the pension legislation of the Republic of Kazakhstan.

      Line 210.02.002 IV is intended to reflect the total amount of mandatory pension contributions for the reporting quarter, defined as the sum of lines 210.02.002 I, 210.02.002 II and 210.02.002 III;

      3) lines 210.02.003 I, 210.02.003 II and 210.02.003 III are intended to reflect the amount of the estimated social tax on the branch / representative office for each month of the reporting quarter.

      Line 210.02.003 IV is intended to reflect the total tax amount for the reporting quarter, defined as the sum of lines 210.02.003 I, 210.02.003 II and 210.02.003 III;

      4) lines 210.02.004 I, 210.02.004 II, 210.02.004 III are intended to reflect the amount of social contributions in a branch / representative office in each month of the reporting quarter, determined in accordance with the Law on Mandatory Social Insurance.

      Line 210.02.004 IV is intended to reflect the total amount of social contributions for the reporting quarter, defined as the sum of lines 210.02.004 I, 210.02.004 II and 210.02.004 III.

      28. In Section "Tax agent liability":

      1) the field “Full name of the taxpayer (manager)” indicates the last name, first name and patronymic (if any) of the Chief in accordance with the constituent documents.

      When the tax liability is fulfilled by the trustee the last name, first name and patronymic (if any) of the trustee shall be indicated in accordance with the contract of trust management of the property or the beneficiary in other cases of the emergence of a trust management

      2) the filing date of the declaration.

      Date of submission of form 210.02 to the tax authority is indicated;

      3) code of the beneficiary tax authority on the individual income tax and social tax.

      Code of the tax authority at the place of registration of the tax agent is indicated;

      4) code of the tax authority of the beneficiary of mandatory pension contributions and social contributions.

      The code of the tax authority at the location of the taxpayer is specified;

      5) The name, surname, patronymic (if any) of the tax authority official who accepted the form is specified in the field "Full name of the official who accepted the form 210.02";

      6) date of the tax return acceptance.

      The date of submission of the form 210.02 in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      7) reference number of the document.

      The registration number of the form 210.02 assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

5. Codes of income types, countries and international agreements

      29. When filling in the tax return, use the following coding of types of income from sources in the Republic of Kazakhstan:

      1010 - income from the sale of goods on the territory of the Republic of Kazakhstan;

      1011 - revenues from the sale of goods located in the Republic of Kazakhstan, outside its limits in the framework of foreign trade activities;

      1020 - income from the execution of works, the provision of services in the Republic of Kazakhstan;

      1021 - revenues from the provision of management, financial (except for insurance and (or) reinsurance), consulting, auditing, legal (except for representation and protection of rights and legal interests in courts, arbitration or arbitration, as well as notarial services ) services outside the Republic of Kazakhstan;

      1030 - income of a person registered in a state with preferential taxation, determined by the Government of the Republic of Kazakhstan in accordance with Article 224 of the Tax Code, from performing work, providing services regardless of the place of their actual performance, provision, as well as other incomes established by this article;

      1040 - incomes from the increase in value in the sale of property located in the Republic of Kazakhstan, the rights to which or transactions in which are subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1041 - income from value increment when selling property in the territory of the Republic of Kazakhstan that is subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1042 - gains from the sale of securities issued by a resident, as well as interests in the authorized capital of a resident legal entity, a consortium located in the Republic of Kazakhstan;

      1043 - gains from the sale of shares issued by a non-resident, as well as shares in the authorized capital of a non-resident legal entity, consortium, if 50 or more percent of the value of such shares, shares or assets of a non-resident legal entity constitutes property located in the Republic Kazakhstan;

      1050 - income from the assignment of rights of claim to debt to a resident - for a taxpayer who has assigned the right of claim;

      1051 - income from the assignment of rights of claim of a debt to a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who has assigned the right of claim;

      1060 - income from the assignment of rights of claim from a resident - for the taxpayer who acquires the right of claim;

      1061 - income from the assignment of rights of claim of a debt from a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who acquires the right of claim;

      1070 - a penalty (fine, penalty) and other types of sanctions, except for the fines that were previously unreasonably withheld from the budget returned;

      1080 - income in the form of dividends received from a resident legal entity;

      1081 - income in the form of dividends received from mutual investment funds created in accordance with the legislative acts of the Republic of Kazakhstan;

      1090 - income gained under the act on the establishment of trust management of property from a trust manager-resident, who is not entrusted with the fulfillment of a tax obligation in the Republic of Kazakhstan for a non-resident who is the founder of trust management under a contract of trust management of property or a beneficiary in other cases of trust management;

      1100 - income in the form of interest, with the exception of interest on debt securities;

      1101 - income in the form of interest on debt securities received from the issuer;

      1120 - income in the form of royalties;

      1130 - income from the lease of property located in the Republic of Kazakhstan;

      1140 - income derived from immovable property located in the Republic of Kazakhstan;

      1150 - income in the form of insurance premiums paid under insurance contracts arising in the Republic of Kazakhstan;

      1151 - income in the form of insurance premiums paid under reinsurance contracts of risks arising in the Republic of Kazakhstan;

      1160 - income from the provision of transport services in international transport;

      1161 - income from the provision of transport services within the Republic of Kazakhstan;

      1162 - income in the form of payment for a simple vessel under loading and unloading operations in excess of the laytime provided for in the contract (contract) of sea transportation;

      1170 - income derived from the operation of pipelines, power lines, fiber-optic communication lines located in the Republic of Kazakhstan;

      1180 - incomes of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (contract) concluded with an employer resident;

      1181 - income of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (contract) concluded with an employer who is a non-resident;

      1190 - the fees of the chief and (or) other payments to members of the governing body (board of directors or other body) received by these persons in connection with the fulfillment of managerial duties assigned to them in respect of the resident, regardless of the place of actual performance of such duties;

      1200 - non-resident individual premiums paid to him in connection with a resident who is an employer living in the Republic of Kazakhstan;

      1201 - extra charges of a non-resident individual paid to him in connection with a non-resident employer in the Republic of Kazakhstan;

      1210 - incomes of non-resident individuals from activities in the Republic of Kazakhstan in the form of material benefits received from the employer;

      1211 - incomes of non-resident individuals in the form of material benefits received from a person who is not an employer;

      1220 - pension payments made by resident pension funds;

      1230 - income paid to the employee of culture and art: an artist of a theater, cinema, radio, television, musician, artist, athlete - from activities in the Republic of Kazakhstan, regardless of how and to whom payments are made;

      1240 - winnings paid by the resident;

      1241 - winnings paid by a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the payment of the winnings is related to the activities of this establishment;

      1250 - income received from the provision of independent personal (professional) services in the Republic of Kazakhstan;

      1260 - income in the form of donated or inherited property, including works, services, except for donated property by a non-resident physical person from a resident individual;

      1270 - income from derivative financial instruments;

      1280 - income from the write-off of liabilities;

      1290 - income from doubtful liabilities;

      1300 - revenues from reducing the size of the created provisions (reserves) of banks and organizations carrying out certain types of banking operations on the basis of a license;

      1310 - income from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts;

      1320 - income from the assignment of claims;

      1330 - income received for agreeing to limit or terminate business activities;

      1340 - income from disposal of fixed assets;

      1350 - income from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users;

      1360 - revenues from the excess of the amount of contributions to the field development mitigation fund over the actual costs for mitigation of field development;

      1370 - income from implementation of joint activities;

      1380 - fines, penalties and other sanctions awarded or recognized by the debtor, except for unreasonably withheld fines returned from the budget, if these amounts were not previously deducted;

      1390 - compensation received for previously made deductions;

      1400 - income in the form of donated property;

      1410 - dividends;

      1420 - return on a deposit, debt security, promissory note, Islamic rental certificate;

      1430 - excess of the amount of unrealized exchange gain over the amount of unrealized exchange loss. The amount of exchange rate difference is determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      1440-winnings;

      1450-income gained from the operation of social facilities;

      1460-income from the sale of the enterprise as a property complex;

      1470-net income from trust management of property received (to be received) by the founder of trust management under a trust management agreement or by a beneficiary in other cases of trust management;

      1480-income from an investment deposit placed in an Islamic bank;

      1490-other income not specified in codes 1010-1480.

      30. When filling in the currency code, it is necessary to use the currency encoding in accordance with schedule 22 “Currency Classifier” approved by the decision of the Customs Union Commission № 378 of September 20 2010 year “On the Classifiers Used to Fill Customs Declarations” (hereinafter-the decision).

      31. When filling in the tax return, the following coding of the types of international treaties (agreements) shall be used:

      01 - Treaty on avoidance of double taxation and prevention of tax evasion with respect to taxes on income or property (capital);

      02 - Memorandum of the Islamic Development Bank;

      03 - Agreement on operating conditions of the Regional Environmental Center for Central Asia;

      04 - Memorandum of the Asian Development Bank;

      05 - Agreement on subsidy for the construction project of a new government building;

      06 - Agreement on financial cooperation;

      07 - Memorandum of Understanding;

      08 - Agreement on the destruction of launch tubes of interncontinental ballistic missiles, mitigation of emergencies and prevention of spread of nuclear weapons;

      09 - Agreement of the International Bank for Reconstruction and Development;

      10 - Agreement of the International Monetary Fund;

      11 - Agreement of the International Finance Corporation;

      12 - Convention for the Settlement of Investment Disputes;

      13 - Agreement Establishing the European Bank for Reconstruction and Development;

      14 - Vienna Convention on Diplomatic Relations;

      15 - Treaty on establishment of the University of Central Asia;

      16 - Convention Establishing the Multilateral Investment Guarantee Agency;

      17 - Agreement on the Egyptian University of Islamic Culture "Nur-Mubarak";

      18 - Air Services Agreement;

      19 - Agreement on the provision by the International Bank of Reconstruction and Development of a grant to the Republic of Kazakhstan for the project “Support for agricultural service agencies”;

      20 - Agreement in the form of an exchange of notes on attracting a grant from the Government of Japan for the implementation of the project “Water supply for rural settlements in the Republic of Kazakhstan”;

      21 - Convention on Privileges and Immunities of the Eurasian Economic Community;

      22 - Other international treaties (agreements, conventions).

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drafting of tax reporting
(tax return) on corporate income tax
(form 220.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) for individual income tax (form 220.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On taxes and other mandatory payments to the budget”(Tax Code), The Law of the Republic of Kazakhstan of December 10, 2008 “On the Enactment of the Code of the Republic of Kazakhstan“ On taxes and other mandatory payments to the budget ”(Tax Code)” (hereinafter referred to as the Enacting Law) determines the procedure for drafting of tax report form (declaration) of individual income tax (hereinafter Tax return), intended for the calculation of individual income tax. The tax return is compiled by individual entrepreneurs as physical persons performing the calculation and payment of taxes in accordance with the established procedure and in accordance with article 183 of chapter 20, chapter 21 of the Tax Code, as well as by non-resident individuals in accordance with section 7 of the Tax Code.

      2 The tax return consists of the return itself (form 220.00) and schedules thereto (forms 220.01 to 220.04) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in person and on paper - compile in two copies, one copy is returned to the taxpayer (tax agent) with the stamp of the tax authority;

      by registered mail with a notice on paper - the taxpayer receives notification of the postal or other organization;

      in electronic form - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      13. In Sections "General Information about taxpayer" of schedules the corresponding data is specified in Section "General Information about taxpayer" of declaration are indicated.

      14. In accordance with the Law of the Republic of Kazakhstan dated

      12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      IIN is the individual identification number since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Drafting of the tax return (form 220.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN-taxpayer registration number;

      2) IIN-individual taxpayer identification number;

      3) the tax period for which tax returns are submitted-the reporting tax period for which a tax return is submitted (indicated in Arabic figures);

      4) name of the taxpayer.

      The name, surname, patronymic (if any) of the individual shall be indicated in accordance with the identity documents.

      When fulfilling a tax obligation by the trustee the name, surname and patronymic (if any) of the trustee natural person shall indicated in the line in accordance with the identity documents;

      5) type of tax return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      Boxes are marked if the taxpayer belongs to one of the categories specified in line A or B;

      8) currency code.

      The currency code is specified according to paragraph 30 of these Rules;

      9) the submitted applications.

      The schedule to the tax return submitted by the taxpayer shall be labeled with number;

      10) residency indicator:

      Box A is labeled by the resident taxpayer of the Republic of Kazakhstan;

      Box B is labeled by the nonresident taxpayer of the Republic of Kazakhstan;

      11) the residence country code and the tax registration number.

      To be completed if the tax return is prepared by the nonresident taxpayer of the Republic of Kazakhstan, at that:

      line A shall indicate the code of the country of residence of the non-resident in accordance with paragraph 31 of these Rules;

      line B shall indicate the number of tax registration in the country of residence of the non-resident;

      12) the presence of a permanent establishment outside the Republic of Kazakhstan.

      The box is marked by a resident of the Republic of Kazakhstan having a permanent establishment outside the Republic of Kazakhstan.

      16. In the section “Individual entrepreneur income gained cumulatively for the tax period”:

      1) line 220.00.001 indicates the income from sales, determined in accordance with Section 86 of the Tax Code;

      2) line 220.00.002 indicates the income from value increase, determined in accordance with Section 87 of the Tax Code;

      3) line 220.00.003 shall indicate other incomes of the taxpayer, included in the income of the individual entrepreneur, received cumulatively for the tax period in accordance with the Tax Code;

      4) in line 220.00.004 the total amount of income of an individual entrepreneur received cumulatively for the tax period, defined as the sum of lines from 220.00.001 to 220.00.003;

      5) line 220.00.005 shall indicate the amount of the adjustment of the income of the individual entrepreneur received cumulatively for the tax period, carried out in accordance with paragraph 1 of Article 99 of the Tax Code;

      6) line 220.00.006 shall indicate the amount of the adjustment of the income of the individual entrepreneur received cumulatively for the tax period, carried out in accordance with paragraph 2 of article 99 of the Tax Code;

      7) line 220.00.007 shall indicate the total amount of income not subject to taxation in accordance with Section 156 of the Tax Code;

      8) line 220.00.008 indicates the income of an individual entrepreneur, received cumulatively for the tax period, taking into account incomes not subject to taxation, and adjustments, defined as the difference between the lines220.00.004, 220.00.005, 220.00.007 (220.00.004 - 220.00. 005 - 220.00.007), increased by line 220.00.006 (if the value of this line is positive) or decreased by line 220.00.006 (if the value of this line is negative) (220.00.004 - 220.00.005) + (- ) 220.00.006 - 220.00.007).

      17 In the "Deductions" section:

      1) line 220.00.009 indicates the cost of goods sold (used), the cost of purchased works and services attributable to deductions in accordance with paragraph 1 of Article 100 of the Tax Code. It is defined as 220.00.009 I - 220.00.009 II + 220.00.009 III + 220.00.009 IV + 220.00.009 V - 220.00.009 VI - 220.00.009 VII - 220.00.009 VIII - 220.00.009 IX;

      line 220.00.009 I indicates the book value of goods, raw materials, materials (including purchased semi-finished products and components, structures and parts, fuel, spare parts, etc.) (hereinafter - non-moving inventory/items) as of the beginning of tax period. In the initial tax return, the specified line is filled in according to the data defined on the balance sheet as of the beginning of tax period. A taxpayer submitting his/her/its initial tax return may have no inventory as of the beginning of tax period;

      line 220.00.009 II is filled in according to the balance sheet as of the end of tax period. In the liquidation declaration submitted by the taxpayer during the tax period, line 220.00.009 II shall be filled in based on the accounting data as of the end of the relevant tax period;

      line 220.00.009 III indicates the cost of:

      inventory entered during the tax period, including acquired, gratuitously received, received as a result of reorganization by means of affiliation, received as a contribution to the authorized capital, as well as received on other basis;

      work performed and services rendered by third-party organizations, individual entrepreneurs, private notaries, lawyers.

      It is determined by adding the values of lines 220.00.009 III A and 220.00.009 III B (220.00.009 III A + 220.00.009 III B):

      line 220.00.009 III A indicates the cost of non-moving inventory/items acquired by the taxpayer during the reporting tax period;

      line 220.00.009 III B indicates the cost of financial services;

      line 220.00.009 III C indicates the cost of advertising services;

      line 220.00.009 III D indicates the cost of consulting services;

      line 220.00.009 III E indicates the cost of marketing services;

      line 220.00.009 III F indicates the cost of design services;

      line 220.00.009 III G indicates the cost of engineering services;

      line 220.00.009 III H indicates the expenses for the purchase of other works and services;

      line 220.00.009 III B shall indicate the value of other works and services acquired during the reporting tax period. This line does not include the amount of expenses on work acquired, services attributable to deductions on lines 220.00.010 to 220.00.017 declarations, 220.00.024 declarations;

      line 220.00.009 IV shall indicate the expenses on the accrued incomes of employees and other payments to individuals attributable to deduction in accordance with Article 110 of the Tax Code, except for:

      the amounts of compensation for business trips and representing the excess of the daily allowances established by sub-paragraph 4) of paragraph 3 of Article 155 of the Tax Code;

      incomes of employees included in the initial cost of fixed assets, preference items, assets not subject to depreciation;

      incomes of employees recognized as subsequent expenses in accordance with Article 122 of the Tax Code;

      line 220.00.009 V indicates the cost of works and services, the cost of inventories, recognized as expenses of future periods in previous tax periods and attributable to deductions in the reporting tax period;

      line 220.00.009 VI indicates the actual cost of works and services, the cost of inventories, recognized as subsequent expenses for fixed assets leased by fixed assets;

      line 220.00.009 VII indicates the actual cost of works and services, the cost of inventories included in the initial cost of fixed assets, preference items, assets not subject to depreciation;

      line 220.00.009 VIII indicates the cost of works and services, the cost of inventories not attributable to deductions on the basis of article 115 of the Tax Code, except for the cost recorded on line 220.00.009 VII, as well as the amount of natural loss of inventories that cannot be deducted in accordance with the Tax Code. In addition, this line reflects the cost of inventories attributable to deductions in lines from 220.00.010 to 220.00.017, 220.00.024 declarations;

      line 220.00.009 IX indicates the cost of works and services, the cost of inventories recognized as expenses of future periods in the reporting tax period and to be deducted in subsequent tax periods;

      2) line 220.00.010 shall indicate the total amount of fines, penalties, penalties attributable to deductions in accordance with paragraph 6

      of Article 100 of the Tax Code;

      3) line 220.00.011 shall indicate the amount of value added tax attributable to deductions on the grounds established by paragraph 12 of article 100 of the Tax Code;

      4) line 220.00.012 shall indicate the amount of expenses of the taxpayer for the accrued social contributions to the State Social Insurance Fund, attributable to deductions in accordance with paragraph 14-1 of Article 100 of the Tax Code;

      5) line 220.00.013 shall indicate the amount of deductions from the remuneration attributable to deductions in accordance with Section 103 of the Tax Code;

      6) line 220.00.014 shall indicate the amount of representation expenses attributable to deductions in accordance with Section 102 of the Tax Code;

      7) line 220.00.015 shall indicate the amount of doubtful claims attributable to deduction in accordance with Section 105 of the Tax Code;

      8) line 220.00.016 shall indicate the amount of taxes and other obligatory payments to the budget attributable to deduction in accordance with Article 114 of the Tax Code;

      9) line 220.00.017 shall indicate the amount of deductions for fixed assets and leased fixed assets, determined in accordance with Articles 116 - 122 of the Tax Code. The sum of lines 220.04.011 and 220.04.012 is transferred to this line;

      10) line 220.00.018 shall indicate the amount of the minimum wage established by the law on the republican budget, for which income is accrued. The total amount of tax deduction for the year shall not exceed the amount of the non-taxable amount of the gross annual income established by article 157 of the Tax Code;

      11) line 220.00.019 shall indicate the amount of mandatory pension contributions in the amount established by the Law of the Republic of Kazakhstan dated June 20, 1997 “On Pension Security in the Republic of Kazakhstan”;

      12) line 220.00.020 shall indicate the amount of voluntary pension contributions paid in their favor;

      13) line 220.00.021 shall indicate the amount of insurance premiums paid in their favor by an individual under accumulative insurance agreements;

      14) line 220.00.022 shall indicate the amounts allocated for repayment of interest on loans received by a resident individual in the housing savings banks for taking measures to improve housing conditions in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on housing construction savings;

      15) in line 220.00.023 shall be indicated the expenses for the payment of medical services (except cosmetic services) in the amount and on the conditions established by paragraph 6 of Article 166 of the Tax Code;

      16) in line 220.00.024 indicate the amount of other expenses attributable to the deduction in accordance with the Tax Code;

      17) line 220.00.025 indicates the total amount to be deducted, defined as the sum of lines from 220.00.009 to 220.00.024.

      18. In the section “Adjustment of income and deductions in accordance with the Tax Code”:

      1) in the line 220.00.026 the total amount of income and deductions adjustment made in accordance with Articles 131, 132 of the Tax Code is specified. It is determined as the difference between the lines 220.00.026 I and 220.00.026 II (220.00.026 I and 220.00.026 II):

      2) line 220.00.026 I shall indicate the amount of the adjustment of income determined in accordance with Articles 131, 132 of the Tax Code;

      3) line 220.00.026 II shall indicate the amount of the adjustment of deductions determined in accordance with Articles 131, 132 of the Tax Code.

      19. In the section “Adjustment of income and deductions" in accordance with the Law of the Republic of Kazakhstan dated July 5, 2008“ On Transfer Pricing ”(hereinafter-the Law on Transfer Pricing):

      1) line 220.00.027 shall indicate the amount of income adjustment determined in accordance with the Law on Transfer Pricing;

      2) line 220.00.028 shall indicate the amount of the adjustment of deductions determined in accordance with the Law on Transfer Pricing.

      20. In the section “Calculation of the taxable income of an individual entrepreneur”:

      1) line 220.00.029 shall indicate the taxable income (loss) of the individual entrepreneur. It is defined as 220.00.008-220.00.025 + 220.00.026 + 220.00.027-220.00.028;

      2) line 220.00.030 shall indicate the amount of income gained by the resident taxpayer from sources outside the Republic of Kazakhstan. The line 220.00.030 is for reference purposes. This line also includes the line 220.00.030 I:

      in the line 220.00.030 I the income gained in the country with the preferential tax treatment determined in accordance with Article 224 of the Tax Code is specified. The total value of column I of the form 220.03 is transferred to this line;

      3) line 220.00.031 shall indicate the amount of income subject to exemption from taxation in accordance with international agreements in accordance with paragraph 5 of Article 2 of the Tax Code. The total value of column E of the form 220.02 is transferred to this line;

      4) line 220.00.032 shall indicate the amount of taxable income (loss) of the individual entrepreneur, taking into account the specifics of international taxation. In this case, the amount specified in line 220.00.030 I shall be included in the taxable income of the individual entrepreneur, and in the absence of taxable income reduces the loss of the resident of the Republic of Kazakhstan. Line 220.00.032 is determined as the sum of lines 220.00.029 and 220.00.030 I, minus lines 220.00.031 (220.00.029 + 220.00.030 I-220.00.031);

      5) line 220.00.033 indicates the loss to be transferred in accordance with paragraph 1 of Article 137 of the Tax Code. If the line 220.00.032 is negative, the line 220.00.033 is defined as the sum of the module of line 220.00.032 and line 220.04.008 I. If the line 220.00.032 has a positive value, the line 220.04.008 I is transferred to the line 220.00.033;

      line 220.00.034 shall indicate the amount of the reduction in the taxable income of the individual entrepreneur in accordance with article 133 of the Tax Code. Line 220.00.034 includes lines 220.00.034 I and 220.00.034 II;

      line 220.00.034 I shall indicate the expenses for which the taxpayer is entitled to reduce taxable income in accordance with subparagraph 1) of paragraph 1 of Article 133 of the Tax Code;

      line 220.00.034 II shall indicate the expenses for which the taxpayer is entitled to reduce taxable income in accordance with subparagraph 3) of paragraph 1 of Article 133 of the Tax Code;

      7) line 220.00.035 shall indicate the taxable income of the individual entrepreneur, taking into account the reduction, calculated in accordance with Section 133 of the Tax Code. It is determined as the difference between lines 220.00.032 and 220.00.034 (220.00.032-220.00.034). If the line 220.00.34 is more than the line 220.00.032, in the line 220.00.035 zero is indicated;

      8) in line 220.00.036 are indicated losses incurred from previous tax periods;

      9) line 220.00.037 shall indicate the taxable income of the individual entrepreneur, taking into account the losses incurred. It is filled in if the line 220.00.035 reflects a positive value. It is determined as the difference between the lines220.00.035, 220.00.036 (220.00.035 220.00.036). If the line 220.00.036 is greater than the line 220.00.035, the line 220.00.037 indicates zero.

      21. In Section "Calculation of tax liability":

      1) line 220.00.038 indicates the rate of individual income tax in accordance with paragraph 1 of Article 158 of the Tax Code, as a percentage;

      2) line 220.00.039 shall indicate the amount of the individual income tax on the taxable income of the individual entrepreneur. It is defined as the product of the lines 220.00.037 and 220.00.038 (220.00.037 x 220.00.038);

      3) line 220.00.040 shall indicate the amount of the calculated individual income tax for the tax period in accordance with paragraph 1 of Article 139 of the Tax Code. It is determined as the difference between the lines220.00.039, 220.00.040I, 220.00.040II, 220.00.040III, 220.00.040 IV (220.00.039-220.00.040I-220.00.040II-220.00.040III-220.00.040IV). If the received difference is less than zero, then in line 220.00.040 zero is indicated;

      4) line 220.00.040 I shall indicate the amount of taxes paid on income or an identical type of income tax on income gained by a resident taxpayer from sources outside the Republic of Kazakhstan, which is credited when paying individual income tax in the Republic of Kazakhstan in accordance with Article 223 of the Tax Code. The total value of column R of the form 220.03 is transferred to this line;

      5) line 220.00.040 II indicates the amount of individual income tax withheld in the tax period at the source of payment of income in the form of winnings, which, in accordance with paragraph 2 of Article 139 of the Tax Code, reduces the amount of individual income tax payable to the budget;

      6) line 220.00.040 III shall indicate the amount of the individual tax withheld at the source of payment of income in the form of remuneration and transferred from previous tax periods in accordance with paragraph 3 of Article 139 of the Tax Code;

      7) line 220.00.040 IV shall indicate the amount of the individual income tax withheld in the tax period at the source of payment of income in the form of remuneration, which, in accordance with paragraph 2 of Article 139 of the Tax Code, reduces the amount of the individual income tax payable to the budget;

      8) line 220.00.041 shall indicate the amount of tax paid, including the amounts of credits made as a result of payment of the individual income tax, in accordance with Section 599 of the Tax Code. The payment of individual income tax is determined in accordance with paragraph 1 of Article 179 of the Tax Code.

      22. In Section "Taxpayer's liability":

      1) in the field “Surname, name and patronymic of the taxpayer" the individual's surname, name, patronymic (if any) are indicated in accordance with the identification documents; 2)

      date of the tax return filing.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of 220.01-Expenses of the taxpayers other than
payers of VAT on the sold goods,
the performed works, the rendered services

      23. This form is to be completed by persons being not value added tax payers. The form indicates the data on purchased goods (works, services), including those not attributable to deductions. Data from this form is not transferred to the tax return and schedules thereto.

      24. In Section "Expenses":

      column A indicates the ordinal number of the line;

      column B shall indicate the counterpart taxpayer registration number;

      column C indicates the business identification (individual identification) number of the counterpart taxpayer;

      column D shall indicate the code of the country of residence of a non-resident counterpart in accordance with paragraph 31 of these Rules;

      column E shall indicate the number of tax registration of a non-resident counterpart in the country of residence of the non-resident. column is filled in at reflection in column D of the code of the country of residence;

      in column F the code of the type of expenses is specified:

      1-financial services;

      2-advertising services;

      3 – consulting services;

      4 – marketing services;

      5 – design services;

      6 -engineering services;

      7 – other;

      in column G the cost of purchased goods (works, services) is specified.

4. Drafting of form 220.02-Income subject to exemption from
taxation in accordance with an international agreement

      25. This form is intended to determine income subject to exemption from taxation in accordance with international treaties concluded by the Republic of Kazakhstan. In accordance with paragraph 5 of Article 2 of the Tax Code, if an international agreement ratified by the Republic of Kazakhstan establishes other rules than those contained in the Tax Code, the rules of the international agreement ratified by the Republic of Kazakhstan apply.

      26. In the "Indicators" section:

      1) in column A the ordinal number of the line is indicated;

      2) in column B the code of the type of the international agreement is indicated in accordance with paragraph 31of these Rules, in accordance with which the taxation procedure for income is different from the procedure established by the Tax Code;

      3) column C indicates the name of the international treaty;

      4) in column D there shall be indicated the code of the country with which the international agreement was concluded, in accordance with paragraph 31of these Rules;

      5) column E shall indicate income subject to exemption from taxation in accordance with the provisions of an international agreement.

      The final value of column E of the form 220.02 is transferred to line 220.00.031.

5. Drafting of form 220.03- Income from foreign sources,
the amount of profit or part of the profit of companies
registered in countries with preferential taxation. Amount
of paid foreign tax and credit

      27. This form is designed to determine income from foreign sources, the amount of profit or part of the profit of companies registered or located in countries with preferential taxation, as well as the amount of foreign tax paid and credit in accordance with the characteristics of international taxation, as defined in section 7 of the Tax Code.

      28. In the "Indicators" section:

      1) in column A the ordinal number of the line is indicated;

      2) in column В the country code is indicated according to paragraph 31 of these Rules. This box indicates the code of the country of residence of a non-resident paying income (in case of income from activities not related to the permanent base (institution), or the code of the country of source of income (in the case of income from activities through a permanent base (institution), in other In cases of occurrence, the code of the country of residence of a non-resident registered in a state with a preferential taxation;

      3) column C shall indicate the number of the tax registration of the fixed base (institution) in a foreign state (in case of receipt of income from activities through a permanent base (institution) or a non-resident paying income (in case of income from activities not related to a permanent base (institution), in other cases, the tax registration number of a non-resident registered in a state with preferential taxation;

      4) in column D indicate the code of the type of income in accordance with paragraph 29 of these Regulations, received by a resident taxable person from foreign sources not connected with a fixed base (institution);

      5) in column E the code of the currency of receipt of income is indicated in accordance with paragraph 30 of these Rules;

      6) column F shall indicate the share of participation of the resident taxpayer in the authorized capital of a non-resident registered in a state with preferential taxation, in other cases in the authorized capital of the non-resident paying income, in percent;

      7) Column G shall indicate the total amount of profit of a non-resident registered in a state with preferential taxation, determined from its consolidated financial tax returns, in foreign currency;

      8) Column H shall indicate the amount of profit of a non-resident registered in a state with preferential taxation, referring to a resident taxpayer, in foreign currency. It is defined as the ratio of the product of the corresponding values of columns F and G to 100%, ((FxG) / 100%);

      9) column I shall indicate the amount of profit indicated in column H, converted into the national currency at the market exchange rate on the day of the conversion;

      10) column J shall indicate the amount of the accrued income of the resident taxpayer from sources in a foreign state not connected with a fixed base (institution) in foreign currency;

      11) column K shall indicate the amount of income indicated in column J, converted to the national currency at the market exchange rate on the day of the conversion;

      12) column L shall indicate the amount of taxable income from activities through a fixed base (institution) in a foreign country, calculated according to the legislation of the Republic of Kazakhstan;

      13) column M shall indicate the amount of taxable income from activities through a fixed base (institution) in a foreign state, calculated according to the legislation of a foreign state;

      14) column N shall indicate the income tax rates established by the legislation of the respective country - the source of payment or an international agreement;

      15) column O shall contain the amounts of income tax paid in each country of origin of income payments;

      16) column P shall indicate the amount of the individual income tax, calculated using the rate established by Section 158 of the Tax Code;

      17) the column Q shall indicate the income tax rates to be credit when paying individual income tax in the Republic of Kazakhstan;

      18) Column R shall indicate the amount of income tax on income from sources in foreign countries, to be credit when paying individual income tax in the Republic of Kazakhstan in accordance with the provisions of Article 223 of the Tax Code.

      Columns A to I of Form 220.03 are filled out in accordance with Article 224 of the Tax Code.

      Columns A to F, J to M of Form 220.03 are filled out in accordance with Section 221 of the Tax Code.

      Columns A to F, from J to R of form 220.03 are filled out in accordance with Section 223 of the Tax Code.

      The total value of column I of the form 220.03 is transferred to line 220.00.030I.

      The total value of column R of the form 220.03 is transferred to line 220.00.040I.

6. Drafting of form 220.04-Deductions on fixed assets

      29. This form is intended for determining deductions on fixed assets in accordance with Articles 116-122 of the Tax Code, as well as for determining the loss from disposal of fixed assets of group 1 carried over to subsequent tax periods in accordance with paragraph 1 of Article 137 of the Tax Code.

      30. In the section “Deductions on fixed assets”:

      1) line 220.04.001 shall indicate the total amount of the group's value balances as of the beginning of tax period. It is defined as the sum of lines 220.04.001 I to 220.04.001 IV:

      line 220.04.001 I shall indicate the amount of the value balances of the subgroups of fixed assets of group I as of the beginning of tax period, determined in accordance with paragraph 7 of article 117 of the Tax Code;

      line 220.04.001 II indicates the value balance of fixed assets of group II as of the beginning of tax period, determined in accordance with paragraph 7 of article 117 of the Tax Code;

      line 220.04.001 III indicates the value balance of fixed assets of group III as of the beginning of tax period, determined in accordance with paragraph 7 of article 117 of the Tax Code;

      line 220.04.001 IV indicates the value balance of fixed assets of the IV group as of the beginning of tax period, determined in accordance with paragraph 7 of Article 117 of the Tax Code;

      2) line 220.04.002 shall indicate the total value of fixed assets received in the tax period. It is defined as the sum of lines 220.04.002 I to 220.04.002 IV:

      line 220.04.002 I shall indicate the value of the received fixed assets of group I, determined in accordance with article 118 of the Tax Code;

      line 220.04.002 II indicates the value of the received fixed assets of group II, determined in accordance with article 118 of the Tax Code;

      line 220.04.002 III indicates the value of the received fixed assets of group III, determined in accordance with article 118 of the Tax Code;

      line 220.04.002 IV indicates the total value of the fixed assets of the Group IV, determined in accordance with Article 118 of the Tax Code;

      3) line 220.04.003 shall indicate the total value of the retired fixed assets. It is defined as the sum of lines 220.04.003 I to 220.04.003 IV:

      line 220.04.003 I shall indicate the value of the retired fixed assets of group I, determined in accordance with article 119 of the Tax Code;

      line 220.04.003 II indicates the value of the retired fixed assets of group II, determined in accordance with article 119 of the Tax Code;

      line 220.04.003 III indicates the value of the retired fixed assets of group III, determined in accordance with article 119 of the Tax Code;

      line 220.04.003 IV indicates the value of the retired fixed assets of group IV, determined in accordance with article 119 of the Tax Code;

      4) line 220.04.004 indicates the total amount of subsequent expenses attributable to the increase in the value balance of groups (subgroups) in accordance with paragraph 3 of Article 122 of the Tax Code. It is defined as the sum of lines 220.04.004 I to 220.04.004 IV:

      line 220.04.004 I shall indicate the subsequent expenses for fixed assets of group I, attributable to the increase in the value balance of subgroups in accordance with paragraph 3 of article 122 of the Tax Code;

      line 220.04.004 II shall indicate the subsequent expenses for fixed assets of group II, attributable to the increase in the value balance of the group in accordance with paragraph 3 of article 122 of the Tax Code;

      line 220.04.004 III shall indicate the subsequent expenses for fixed assets of group III, attributable to the increase in the group's value balance in accordance with paragraph 3 of article 122 of the Tax Code;

      line 220.04.004 IV shall indicate the subsequent expenses for fixed assets of group IV, attributable to the increase in the value balance of the group in accordance with paragraph 3 of article 122 of the Tax Code;

      5) line 220.04.005 shall indicate the total amount of the group's value balances as of the end of tax period, defined as the sum of lines from 220.04.005 I to 220.04.005 IV:

      line 220.04.005 I shall indicate the total amount of the value balances of subgroups of fixed assets of group I as of the end of tax period, determined in accordance with paragraph 8 of Article 117 of the Tax Code;

      line 220.04.005 II indicates the value balance of fixed assets of group II as of the end of tax period, determined in accordance with paragraph 8 of Article 117 of the Tax Code;

      line 220.04.005 III indicates the value balance of fixed assets of group III as of the end of tax period, determined in accordance with paragraph 8 of Article 117 of the Tax Code;

      line 220.04.005 IV indicates the value balance of fixed assets of the IV group as of the end of tax period, determined in accordance with paragraph 8 of Article 117 of the Tax Code;

      6) line 220.04.006 shall indicate the total amount of depreciation on fixed assets, calculated according to the results of the tax period in accordance with paragraphs 2, 2-1 of Article 120 of the Tax Code. It is defined as the sum of lines 220.04.006 I to 220.04.006 IV:

      line 220.04.006 I shall indicate depreciation deductions on fixed assets of group I, calculated in accordance with paragraphs 2, 2-1 of article 120 of the Tax Code;

      line 220.04.006 II shall contain depreciation charges for fixed assets of group II, calculated in accordance with paragraphs 2, 2-1 of article 120 of the Tax Code;

      in line 220.04.006 III depreciation deductions on fixed assets of group III are calculated, calculated in accordance with paragraphs 2, 2-1 of Article 120 of the Tax Code;

      line 220.04.006 IV shall indicate depreciation deductions on fixed assets of group IV, calculated in accordance with paragraphs 2, 2-1 of article 120 of the Tax Code;

      7) line 220.04.007 shall indicate the total amount of depreciation deducted at the double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code. It is defined as the sum of lines 220.04.007 I to 220.04.007 IV:

      line 220.04.007 I shall indicate the amount of depreciation deducted in double depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code for fixed assets of group I;

      line 220.04.007 II indicates the amount of depreciation deductions calculated at double the depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code for fixed assets of group II;

      line 220.04.007 III shall indicate the amount of depreciation deductions calculated at double the depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code for fixed assets of Group III;

      line 220.04.007 IV indicates the amount of depreciation deducted in double the depreciation rate in accordance with paragraph 6 of Article 120 of the Tax Code for fixed assets of group IV;

      8) line 220.04.008 shall indicate the total amount of value balances of groups (subgroups) when all fixed assets are deductible (II, III, IV groups) or recognized as a loss (Group I) in accordance with paragraphs 1 and 2 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code. It is defined as the sum of lines 220.04.008 I to 220.04.008 IV:

      line 150.05.008 I indicates the amount of value balances of subgroups of retired (with the exception of donated) fixed assets of I group recognised as net loss in accordance with paragraph 1 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code;

      in the line 220.04.008 II the value balance of group II of retirement (excluding donation) fixed assets of the group attributable to deductions in accordance with paragraph 2 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code is specified;

      in the line 220.04.008 III the value balance of group III is specified at retirement (excluding donation) of fixed assets of the group attributable to deductions in accordance with paragraph 2 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code;

      in the line 220.04.008 IV the value balance of group IV is specified at retirement (excluding donation)of fixed assets of the group attributable to deductions in accordance with paragraph 2 of Article 121 of the Tax Code taking into account paragraph 3 of Article 121 of the Tax Code;

      9) in the line 220.04.009 the total amount of value balances of groups (subgroups) of fixed assets as of the end of the tax period is specified, which make the amount smaller, than 300-fold the size of the monthly calculation index established by the Law on the Republican Budget and operating for the last number of the tax period, chargeable to withholdings in accordance to paragraph 4 of Article 121 of the Tax Code. It is defined as the sum of lines 220.04.009 I to 220.04.009 IV:

      line 220.04.009 I shall indicate the sum of the value balances of the subgroups as of the end of tax period, which amount to less than 300 times the monthly calculated indicator established by the law on the republican budget and effective for the last day of the tax period, deductible in accordance with paragraph 4 of Article 121 of the Tax Code for fixed assets of group I;

      line 220.04.009 II indicates the group’s value balance as of the end of tax period, which is less than 300 times the monthly calculated indicator established by the law on the republican budget and effective for the last day of the tax period, deductible in accordance with paragraph 4 Article 121 of the Tax Code, for fixed assets of group II;

      line 220.04.009 III indicates the group’s value balance as of the end of tax period, which is less than 300 times the monthly calculated indicator established by the law on the republican budget and effective for the last day of the tax period, deductible in accordance with paragraph 4 Article 121 of the Tax Code, on fixed assets of group III;

      line 220.04.009 IV indicates the group’s value balance as of the end of tax period, which is less than 300 times the monthly calculated indicator established by the law on the republican budget and effective for the last day of the tax period, deductible in accordance with paragraph 4 Article 121 of the Tax Code, for fixed assets of group IV;

      line 220.04.010 shall indicate the total amount of subsequent expenses attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code, except for expenses related to the accrued income of employees. It is defined as the sum of lines 220.04.010 I to 220.04.010 IV:

      in the line 220.04.010 I the following expenses for the total and indirect fixed assets of group I attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code are specified;

      in the line 220.04.010 II the following expenses for the fixed assets group II that is attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code are specified;

      in the line 220.04.010 III the following expenses for the fixed assets of group III that is attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code are specifies;

      in the line 220.04.010 IV the following expenses for the total and indirect fixed assets group IV, that is attributable to deductions in accordance with paragraph 2 of Article 122 of the Tax Code are specifies;

      11) in the line 220.04.011 the total amount of deductions of the tax period for the total and indirect fixed assets is specified. It is defined as the sum of lines 220.04.011 I to 220.04.011 IV:

      line 220.04.011 I shall indicate deductions on fixed assets of group I. It is determined as the sum of lines 220.04.006 I, 220.04.007 I, 220.04.009 I, 220.04.010 I (220.04.006 I + 220.04.007 I + 220.04.009 I + 220.04.010 I);

      line 220.04.011 II shall indicate deductions on fixed assets of group II. It is determined as the sum of lines 220.04.006 II, 220.04.007 II, 220.04.008 II, 220.04.009 II, 220.04.010 II (220.04.006 II + 220.04.007 II + 220.04.008 II + 220.04.009 II + 220.04.010 II);

      line 220.04.011 III shall indicate deductions on fixed assets of group III. It is determined as the sum of lines 220.04.006 III, 220.04.007 III, 220.04.008 III, 220.04.009 III, 220.04.010 III (220.04.006 III + 220.04.007 III + 220.04.008 III + 220.04.009 III + 220.04.010 III);

      line 220.04.011 IV shall indicate deductions on fixed assets of group IV. It is determined as the sum of lines 220.04.006 IV, 220.04.007 IV, 220.04.008 IV, 220.04.009 IV, 220.04.010 IV (220.04.006 IV + 220.04.007 IV + 220.04.008 IV + 220.04.009 IV + 220.04.010 IV);

      12) in line 220.04.012 indicate the subsequent costs of leased fixed assets attributable to deduction in accordance with paragraph 4 of Article 122 of the Tax Code.

      Line 220.04.008 I is taken into account when defining line 220.00.033.

      The sum of lines 220.04.011 and 220.04.012 is transferred to line 220.00.017.

7. Codes of types of income, currencies, countries, international agreements

      31. When filling out the tax return, to use the following encoding:

      1) The types of income from sources in the Republic of Kazakhstan and from sources outside the Republic of Kazakhstan:

      1010 - income from the sale of goods on the territory of the Republic of Kazakhstan;

      1011 - revenues from the sale of goods located in the Republic of Kazakhstan, outside its limits in the framework of foreign trade activities;

      1020 - income from the execution of works, the provision of services in the Republic of Kazakhstan;

      1021 - revenues from the provision of management, financial (except for insurance and (or) reinsurance), consulting, auditing, legal (except for representation and protection of rights and legal interests in courts, arbitration or arbitration, as well as notarial services ) services outside the Republic of Kazakhstan;

      1030 - income of a person registered in a state with preferential taxation, determined by the Government of the Republic of Kazakhstan in accordance with Article 224 of the Tax Code, from performing work, providing services regardless of the place of their actual performance, provision, as well as other incomes established by this article;

      1040 - incomes from the value increment in the sale of property located in the Republic of Kazakhstan, the rights to which or transactions in which are subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1041 - income from value increment when selling property in the territory of the Republic of Kazakhstan that is subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1042 - gains from the sale of securities issued by a resident, as well as interests in the authorized capital of a resident legal entity, a consortium located in the Republic of Kazakhstan;

      1043 - gains from the sale of shares issued by a non-resident, as well as shares in the authorized capital of a non-resident legal entity, consortium, if 50 or more percent of the value of such shares, shares or assets of a non-resident legal entity constitutes property located in the Republic Kazakhstan;

      1050 - income from the assignment of rights of claim to debt to a resident - for a taxpayer assigned the right of claim;

      1051 - income from the assignment of rights of claim fora debt to a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer assigned the right of claim;

      1060 - income from the assignment of rights of claim from a resident - for the taxpayer who acquires the right of claim;

      1061 - income from the assignment of rights of claim of a debt from a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who acquires the right of claim;

      1070 - a forfeit (fine, penalty) and other types of sanctions, except for the fines previously unreasonably withheld are returned from the budget;

      1080 - income in the form of dividends received from a resident legal entity;

      1081 - income in the form of dividends received from mutual investment funds created in accordance with the legislative acts of the Republic of Kazakhstan;

      1090 - income gained under the act on the establishment of trust management of property from a resident trust manager not entrusted with the fulfillment of a tax obligation in the Republic of Kazakhstan for a non-resident founder of trust management under a contract of trust management of property or a beneficiary in other cases of trust management;

      1100 - income in the form of interest, with the exception of interest on debt securities;

      1101 - income in the form of interest on debt securities received from the issuer;

      1120 - income in the form of royalties;

      1130 - income from the lease of property located in the Republic of Kazakhstan;

      1140 - income derived from immovable property located in the Republic of Kazakhstan;

      1150 - income in the form of insurance premiums paid under insurance contracts arising in the Republic of Kazakhstan;

      1151 - income in the form of insurance premiums paid under reinsurance contracts of risks arising in the Republic of Kazakhstan;

      1160 - income from the provision of transport services in international transport;

      1161 - income from the provision of transport services within the Republic of Kazakhstan;

      1162 - income in the form of payment for a simple vessel under loading and unloading operations in excess of the laytime provided for in the contract (contract) of sea transportation;

      1170 - income derived from the operation of pipelines, power lines, fiber-optic communication lines located in the Republic of Kazakhstan;

      1180 - incomes of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (contract) concluded with an employer resident;

      1181 - income of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (agreement) concluded with a non-resident employer;

      1190 - the fees of the chief and (or) other payments to members of the governing body (board of directors or other body) received by these persons in connection with the fulfillment of managerial duties assigned to them in respect of the resident, regardless of the place of actual performance of such duties;

      1200 - non-resident individual premiums paid to him in connection with a resident who is an employer living in the Republic of Kazakhstan;

      1201 - extra charges of a non-resident individual paid to him in connection with a non-resident employer in the Republic of Kazakhstan;

      1210 - incomes of non-resident individuals from activities in the Republic of Kazakhstan in the form of material benefits received from the employer;

      1211 - incomes of non-resident individuals in the form of material benefits received from a person who is not an employer;

      1220 - pension payments made by resident pension funds;

      1230 - income paid to the culture and art worker: an artist of a theater, cinema, radio, television, musician, artist, athlete - from activities in the Republic of Kazakhstan, regardless of how and to whom payments are made;

      1240 - winnings paid by the resident;

      1241 - winnings paid by a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the payment of the winnings is related to the activities of this establishment;

      1250 - income received from the provision of independent personal (professional) services in the Republic of Kazakhstan;

      1260 - income in the form of donated or inherited property, including works, services, except for donated property by a non-resident physical person from a resident individual;

      1270 - income from derivative financial instruments;

      1280 - income from the write-off of liabilities;

      1290 - income from doubtful liabilities;

      1300 - revenues from reducing the size of the created provisions (reserves) of banks and organizations carrying out certain types of banking operations on the basis of a license;

      1310 - income from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts;

      1320 - income from the assignment of claims;

      1330 - income received for agreeing to limit or terminate business activities;

      1340 - income from disposal of fixed assets;

      1350 - income from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users;

      1360 - revenues from the excess of the amount of contributions to the field development mitigation fund over the actual costs for mitigation of field development;

      1370 - income from implementation of joint activities;

      1380 - fines, penalties and other sanctions awarded or recognized by the debtor, except for unreasonably withheld fines returned from the budget, if these amounts were not previously deducted;

      1390 - compensation received for previously made deductions;

      1400 - income in the form of donated property;

      1410 - dividends;

      1420 - return on a deposit, debt security, promissory note, Islamic rental certificate;

      1430 - excess of the amount of unrealized exchange gain over the amount of unrealized exchange loss. The amount of exchange difference is determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      1440 - winnings;

      1450 - incomes received from the operation of social facilities;

      1460 - income from the sale of the enterprise as a property complex;

      1470 - net income from trust management of property received (to be received) by the founder of trust management under a trust management agreement or by a beneficiary in other cases of trust management;

      1480 - income from an investment deposit placed in an Islamic bank;

      1490 - other income not specified in codes 1010 - 1480.

      3) incomes from sources outside the Republic of Kazakhstan:

      2010 - revenues from the sale of goods outside the Republic of Kazakhstan in a foreign country;

      2020 - income from the performance of work, the provision of services outside the Republic of Kazakhstan;

      2021 - income from rendering managerial, financial (except for insurance and (or) risk reinsurance services), consulting, auditing, legal (except for representation and protection of interests in courts and arbitration bodies, as well as notarial services) services outside The Republic of Kazakhstan to a non-resident;

      2030 - income from the performance of work, the provision of services, the sale of goods in a state with preferential taxation, determined in accordance with Article 224 of the Tax Code, as well as other income established by a resident from a non-resident registered in such a state;

      2040 - income from capital gains resulting from the sale of property located outside the Republic of Kazakhstan; 2

      041 - gains from gains resulting from the sale of securities issued by a non-resident;

      2042 - value gains resulting from the sale of shares in a non-resident legal entity, a consortium located outside the Republic of Kazakhstan;

      2043 - income from capital gains resulting from the sale of shares issued by a non-resident, if less than 50 percent of the value of such shares or assets of a non-resident legal entity is property located in the Republic of Kazakhstan;

      2044 - gains from the increase in value obtained as a result of the sale of shares in a non-resident legal entity, consortium, if less than 50 percent of the value of such shares or assets of a nonresident legal entity is property located in the Republic of Kazakhstan;

      2050 - income from the assignment of debt claims to a non-resident - for a taxpayer who has assigned the claim;

      2060 - income from the assignment of rights of claim of a debt from a non-resident - for the taxpayer who acquires the right of claim;

      2070 - forfeits (fines, penalties) for non-fulfillment or improper fulfillment of obligations by the resident, including under the concluded contracts (agreements) for the performance of works and services outside the Republic of Kazakhstan and (or) under foreign trade contracts for the supply of goods received from non-resident;

      2080 - income in the form of dividends received from a non-resident legal entity;

      2081 - income in the form of dividends from mutual investment funds located outside the Republic of Kazakhstan;

      2090 - income gained under the act on the establishment of trust management of property from a non-resident trustee who is not entrusted with fulfilling a tax liability outside the Republic of Kazakhstan for a resident founder of trust management under a contract of trust management of property or a beneficiary in other cases of trust management;

      2100 - income in the form of interest, with the exception of interest on debt securities received from a non-resident;

      2110 - income in the form of interest on debt securities received from a non-resident issuer;

      2120 - income in the form of royalties received from a non-resident;

      2130 - income from the rental of property located outside the Republic of Kazakhstan;

      2140 - income derived from real estate located outside the Republic of Kazakhstan;

      2150 - income in the form of insurance premiums paid under insurance contracts arising outside the Republic of Kazakhstan;

      2151 - income in the form of insurance premiums paid under reinsurance contracts of risks arising outside the Republic of Kazakhstan;

      2160 - income from the provision of transport services in international transport received from a non-resident;

      2161 - income from the provision of transport services outside the Republic of Kazakhstan, received from a non-resident;

      2170 - income derived from the operation of pipelines, power lines (PTL), fiber-optic communication lines outside the Republic of Kazakhstan;

      2180 - incomes of a resident individual from activities outside the Republic of Kazakhstan under an employment contract (agreement) concluded with a non-resident who is an employer;

      2181 - incomes of a resident individual from activities outside the Republic of Kazakhstan under an employment contract (contract) concluded with an employer resident;

      2190 - the fees of the head and / or other payments received by members of the governing body (board of directors, management board or other body) in connection with the fulfillment of the managerial duties assigned to such persons with respect to the non-resident. At the same time, the place of the actual fulfillment of the managerial duties of such persons does not matter;

      2200-non-resident individual premiums paid to him/her in connection with residence outside the Republic of Kazakhstan by a non-resident employer;

      2201-extra charges of a resident individual paid to him/her in connection with residence outside the Republic of Kazakhstan by a resident employer;

      2210-incomes of resident individuals from activities outside the Republic of Kazakhstan in the form of material benefits, including expenses for providing material and social benefits to such individual, incurred by an employer (resident or non-resident) on the basis of an employment contract (agreement). At the same time, such expenses include food expenses, accommodation of such an individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      2211-incomes of a non-resident individual from activities in the Republic of Kazakhstan in the form of material benefits, including the costs of providing material and social benefits to such an individual, incurred by another person on the basis of a service (work) contract. At the same time, such expenses include food expenses, accommodation of such individual, education of his/her children in educational institutions, expenses related to his/her recreation, including travel of his/her family members on vacation;

      2220-pension payments made by non-resident pension funds;

      2230-incomes paid to the employee of culture and art: to an artist of a theater, cinema, radio, television, musician, artist, athlete - from activities outside the Republic of Kazakhstan, regardless of how and to whom payments are made;

      2240 - winnings paid by a non-resident;

      2250 - incomes received from the provision of independent personal (professional) services outside the Republic of Kazakhstan;

      2260 - incomes in the form of free receipt of property located outside the Republic of Kazakhstan;

      2261 - incomes from donated property located outside the Republic of Kazakhstan;

      2270 - incomes from derivative financial instruments;

      2280 - incomes from the write-off of liabilities;

      2290 - incomes on doubtful liabilities incurred outside the Republic of Kazakhstan;

      2300 - revenues from reducing the size of created provisions for banks and organizations carrying out certain types of banking operations on the basis of a license received from a non-resident;

      2310 - revenues from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts received from a non-resident;

      2320 - incomes received for agreeing to limit or terminate business activities outside the Republic of Kazakhstan;

      2330 - incomes from disposal of fixed assets outside the Republic of Kazakhstan;

      2340 - incomes from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users outside the Republic of Kazakhstan;

      2350 - revenues from the excess of the amount of deductions to the fund for the liquidation of the consequences of the development of deposits over the sum of the actual expenses for the elimination of the consequences of the development of the deposits outside the Republic of Kazakhstan;

      2360 - incomes from the implementation of joint activities outside the Republic of Kazakhstan;

      2370 - scientists compensation for previously made deductions from non-residents outside the Republic of Kazakhstan;

      2380 - excess of the amount of positive exchange difference over the amount of negative exchange difference, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting outside the Republic of Kazakhstan;

      2390 - incomes received from the operation of social facilities outside the Republic of Kazakhstan;

      2400 - incomes from the sale of an enterprise as a property complex outside the Republic of Kazakhstan;

      2410 - net incomes from trust management of property received (to be received) by the founder of trust management under a trust management agreement or by the beneficiary in other cases of trust management outside the Republic of Kazakhstan;

      2420 - other incomes resulting from business activities outside the Republic of Kazakhstan.

      32. When filling in the currency code, it is necessary to use the currency encoding in accordance with schedule 23 “Currency Classifier” approved by the decision of the Customs Union Commission № 378 of September 20 2010 year “On the Classifiers Used to Fill Customs Declarations” (hereinafter-the decision).

      33. When filling in the country code, it is necessary to use the country code in accordance with schedule 22 "World Classifier" to the Decision.

      34. When filling in the tax return, the following coding of the types of international treaties (agreements) shall be used:

      01 - Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital;

      02 - Founders Agreement of the Islamic Development Bank;

      03 - Agreement on the working conditions of the regional environmental center of Central Asia;

      04 - Founding Agreement of the Asian Development Bank;

      05 - Agreement on the use of a grant for a project to build a new government building;

      06 - Agreement on financial cooperation;

      07 - Memorandum of Understanding;

      08 - Agreement on the destruction of mine launchers of intercontinental ballistic missiles, emergency response and the prevention of the proliferation of nuclear weapons;

      09 - Agreement of the International Bank for Reconstruction and Development;

      10 - Agreement of the International Monetary Fund;

      11 - Agreement of the International Finance Corporation;

      12 - Convention for the Settlement of Investment Disputes;

      13 - Agreement Establishing the European Bank for Reconstruction and Development;

      14 - Vienna Convention on Diplomatic Relations;

      15 - Treaty on the establishment of the University of Central Asia;

      16 - Convention Establishing the Multilateral Investment Guarantee Agency;

      17 - Agreement on the Egyptian University of Islamic Culture "Nur-Mubarak";

      18 - Air Services Agreement;

      19 - Agreement on the provision by the International Bank of Reconstruction and Development of a grant to the Republic of Kazakhstan for the preparation of the project “Support for agro-service services”;

      20 - Agreement in the form of an exchange of notes on attracting a grant from the Government of Japan for the implementation of the project “Water supply for rural settlements in the Republic of Kazakhstan”;

      21 - Convention on the Privileges and Immunities of the Eurasian Economic Community;

      22 - Other international contracts (agreements, conventions).

      35. When filling out the tax return, to use the following coding of income types:

      3001 - alimonies received for children and dependents;

      3002 - remunerations paid to individuals for their deposits in banks and organizations that carry out certain types of banking operations on the basis of a license from the authorized state body for regulation and supervision of the financial market and financial organizations;

      3003 - interest on debt securities;

      3004 - remuneration on government equity securities, agent bonds and value-added income from the sale of government equity securities and agent bonds;

      3005 - dividends and interest on securities that are at the date of accrual of such dividends and interest on the official list of the stock exchange operating in the Republic of Kazakhstan;

      3006 - income on shares of mutual investment funds upon their redemption by the management company of the fund;

      3007 - dividends received from a resident legal entity, with simultaneous fulfillment of the conditions provided for in subparagraph 7) of paragraph 1 of Article 156 of the Tax Code;

      3008 - incomes of a soldier in connection with the performance of military service duties, employees of special state bodies, a law enforcement officer (with the exception of a customs officer) in connection with the performance of official duties;

      3009 - lottery winnings within 50 percent of the minimum wage set for the relevant fiscal year by the law on the republican budget;

      3010 - payments in connection with the performance of public works and vocational training, carried out at the expense of budget funds and (or) grants, in the minimum wage established by the law on the republican budget for the relevant financial year and valid at the date of such payment;

      3011 - payments from grants (except for payments in the form of wages);

      3012 - payments in accordance with the legislation of the Republic of Kazakhstan on the social protection of citizens affected by environmental disasters or nuclear tests at a nuclear test site;

      3013 - income for the year within the 55-fold minimum wage, established by the law on the republican budget and valid at the beginning of the relevant financial year, for the persons referred to in subparagraph 13) of paragraph 1 of Article 156 of the Tax Code;

      3014 - gains from the sale of shares and shares in a legal entity or consortium established in accordance with the laws of the Republic of Kazakhstan;

      3015 - incomes from the increase in value when selling by the method of open trading on the stock exchange operating in the territory of the Republic of Kazakhstan, of securities held on the day of the sale in the official lists of this stock exchange;

      3016 - lump-sum payments at the expense of budget funds (except for payments in the form of wages);

      3017 - payments for payment of medical services (except cosmetic), at childbirth, for burial within the 8-fold minimum wage established by the law on the republican budget and valid for January 1 of the corresponding fiscal year, for each type of payment during the breaking-in period;

      3018 - official income of diplomatic or consular workers who are not citizens of the Republic of Kazakhstan;

      3019 - official incomes of foreigners who are in the public service of a foreign state, in which their income is subject to taxation;

      3020 - official income in foreign currency of individuals who are citizens of the Republic of Kazakhstan and are serving in diplomatic and equivalent offices of the Republic of Kazakhstan abroad, paid at the expense of budget funds;

      3021 - pension payments from the State Center for Payment of Pensions;

      3022 - premiums on deposits in housing construction savings (state premium) paid at the expense of budget funds in the amount established by the legislation of the Republic of Kazakhstan;

      3023 - expenses of an employer when sending an employee for training, advanced training or retraining in accordance with the legislation of the Republic of Kazakhstan in a specialty related to the production activities of the employer in accordance with sub-paragraph 24) paragraph 1 of Article 156 of the Tax Code;

      3024 - expenses incurred for training incurred in accordance with subparagraph 3) of paragraph 1 of Article 133 of the Tax Code;

      3025 - social payments from the State Social Insurance Fund;

      3026 - scholarships paid to students in educational institutions in the amount established by the legislation of the Republic of Kazakhstan for state scholarships;

      3027 - the value of the property received by an individual in the form of donation or inheritance from another individual;

      3028 - the value of the property received in the form of charity and sponsorship;

      3029 - the cost of trips to children's camps for children under the age of sixteen;

      3030 - insurance payments related to the insured event that occurred during the period of the contract, paid for any type of insurance, except for income provided for in Article 175 of the Tax Code;

      3031 - insurance premiums paid by the employer under contracts of compulsory and (or) cumulative insurance of their employees;

      3032 - insurance payments made in the event of the death of the insured under the contract of cumulative insurance;

      3033 - voluntary professional pension contributions to pension savings funds in the amount established by the legislation of the Republic of Kazakhstan;

      3034 - net income from the trust management of the founder of trust management under a trust management agreement or a beneficiary in other cases of trust management, received from a resident individual who is a trust manager;

      3035 - material benefit from savings on remuneration, obtained by granting a bank loan to the holder of a payment card during the interest-free period established in the agreement concluded between the bank and the client;

      3036 - the amount credited by the issuing bank at the expense of the funds of the issuing bank to the account of the holder of the payment card when making cashless payments using the payment card;

      3037 - dividends received from a non-resident legal entity referred to in paragraph 1 of Article 224 of the Tax Code, distributed from the profit or part thereof subject to individual income tax in the Republic of Kazakhstan in accordance with Article 224 of the Tax Code;

      3038 - income from an investment deposit placed in an Islamic bank.

      3039 - the material benefit actually produced by the autonomous educational organization in accordance with subparagraph 41) of paragraph 1 of Article 156 of the Tax Code.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drafting of tax reporting
(tax returns) on individual income tax and property
(form 230.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) on individual income tax and property (Form 230.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On taxes and other obligatory payments to the budget” (Tax Code ) and determine the procedure for drafting of form of tax reporting (tax return) on individual income tax and property (hereinafter - tax return). The tax return is drawn up in accordance with paragraph 2 of Article 185 of the Tax Code by deputies of the Parliament of the Republic of Kazakhstan, judges, and individuals charged with filing a tax return in accordance with the legislative acts of the Republic of Kazakhstan on elections, the fight against corruption and the Correctional Code of the Republic of Kazakhstan.

      2. The tax return consists of the return itself (form 230.00) and schedules thereto (forms 230.01 to 230.02) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. Arithmetic signs applied in these Rules are as follows: “+” Is a plus; "-"-minus; "X"-multiplication; “/” - division; “=” equals.

      8. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the declaration.

      9. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      10. The tax return is signed by the taxpayer in accordance with paragraph 3 of Article 61 of the Tax Code.

      11. When the tax return submitting:

      1) in person and on paper- it is compile in two copies, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper-the taxpayer receives notification of the postal or other organization;

      3) in electronic form- the taxpayer receives a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      12. In Sections "General information on the taxpayer" of schedules the corresponding data reflected in Section "General Information on the Taxpayer" of the tax return is specified.

      13. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      IIN is the individual identification number since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Drafting of the tax return (form 230.00)

      14. In the section “General information about taxpayer”, the taxpayer indicates the following data:

      1) TRN-taxpayer registration number;

      2) IIN-individual taxpayer identification number;

      3) tax period for which tax returns are submitted (month, year)-the reporting tax period for which a tax return is submitted (indicated in Arabic numbers).

      The tax period for the tax return filing is the tax year. If the duration of the tax period is:

      In box 3A, the number of months is indicated if the obligation to submit the declaration is less than a breaking-in-period;

      In the case of a declaration for the full breaking-in-period, box 3A is not filled;

      boxes 3B indicate the “year” for which the declaration is submitted;

      4) the last name, first name and patronymic of the taxpayer.

      The last name, first name and patronymic (if any) of the taxpayer shall be indicated in accordance with the identity documents;

      5) type of declaration.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      boxes are marked if the taxpayer belongs to one of the categories specified in lines A, B, C:

      A - a person being a candidate for a public office or for a position related to the performance of public or equivalent functions, and his/her spouse (s), including the person charged with submitting the declaration in accordance with the election legislation, and his/her spouse (s);

      B-a person authorized to perform state functions, including a deputy of the Parliament of the Republic of Kazakhstan, a judge, a civil servant and his/her spouse (s);

      C-other categories of individuals charged with the obligation to file a declaration in accordance with the legislation of the Republic of Kazakhstan, including a person dismissed from public service for negative reasons within three years after dismissal, and his/her spouse (s), as well as a person charged with submitting a declaration in accordance with the Penal Code;

      8) place of work.

      The name of the organization in which the taxpayer works. If the tax return is submitted by persons having marked box 7A, the name of the organization in which the taxpayer is employed is indicated;

      9) submitted schedules.

      The corresponding boxes of the submitted schedules are marked.

      15. In Section "Taxpayer's liability":

      1) in the field "Full name of taxpayer" surname, name, patronymic (if any) of the taxpayer is indicated in accordance with the identity documents;

      2) the tax return filing date.

      Date of the tax return submission to the tax authority is specified;

      3) the tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) The name, surname, patronymic (if any) of the tax authority officer having accepted the tax return is specified in the field "Full name of the official who accepted the ta return";

      5) date of the tax return acceptance.

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 230.01-Information provided by persons,
being candidates for public office or
for the job position related to the performance of state or
equated to them functions, and their spouses

      16. this application is intended for declaring property that is on the right of ownership, persons being candidates for a public office or for a position related to the performance of public or equated to them functions, including persons charged with the obligation to submit a declaration in accordance with election legislation and their spouses.

      17. In the section “Real estate property on the right of ownership” reflects real estate property on the right of ownership as of the first day of the month of the tax return submission:

      1) line 230.01.001 A is intended to reflect the type of real estate (residential and non-residential buildings and premises, including apartment, house, garage, country house, as well as land plots, except for land plots occupied by condominium, etc.), located on the right of ownership;

      line 230.01.001 B is intended to reflect the cadastral number of immovable property under the ownership right, in accordance with the title documents or the registration number of immovable property located outside the Republic of Kazakhstan in accordance with the legislation of a foreign state;

      line 230.01.001 С is intended to reflect the location (address) of real estate on the right of ownership.

      18. In the section "Movable property being on the right of ownership" reflects movable property on the right of ownership as of the first day of the month of the tax return submission, unless otherwise provided for by this Section:

      1) line 230.01.002 A is intended to reflect the type of vehicles (passenger car, motorcycle, lorry, etc.) on the right of ownership. This line does not reflect aircrafts and sea vessels, inland navigation vessels, river-sea navigation vessels;

      line 230.01.002 V is intended to reflect the license plate numbers in accordance with the title certification documents;

      line 230.01.002 С is intended to reflect the VIN-code or vehicle body identification number in accordance with the title certification documents;

      2) line 230.01.003 A is intended to reflect the name of the legal entity, in the authorized capital of which there is a participation share of the person filling out the Declaration;

      line 230.01.003 B is intended to reflect the business identification number of the legal entity indicated in column A;

      line 230.01.003 С is intended to reflect the size of the participation share in the legal entity indicated in column A, as a percentage;

      3) line 230.01.004 A is intended to reflect the currency codes of cash available as of the date of the tax return filing.

      When filling in the currency code, it is required to use Appendix 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used to Fill Customs Declarations” (hereinafter-the decision);

      line 230.01.004 B is intended to reflect the amount of cash available as of the date of the declaration;

      4) line 230.01.005 A is intended to reflect the name of the accumulative pension fund;

      line 230.01.005 B is intended to reflect the amount of pension savings on the basis of an extract issued by the accumulative pension fund;

      5) line 230.01.006 A is intended to reflect the names of banking institutions, including banking institutions located outside the Republic of Kazakhstan, in which money is in bank accounts, including cards-accounts and deposits of persons filling out a declaration;

      line 230.01.006 B is intended to reflect currency codes of money held in bank accounts, including account cards and deposits in banking institutions.

      When filling in the currency code, it is required to use schedule 23 “Currency Classifier”, approved by the decision;

      line 230.01.006 С is intended to reflect the amount of money held in bank accounts, including account cards and deposits in banking institutions;

      6) line 230.01.007 A is intended to reflect types of securities, including those in the ownership right outside the Republic of Kazakhstan;

      line 230.01.007 B is intended to reflect the number of the securities;

      7) line 230.01.008 A is intended to reflect other financial assets held by persons filling out the tax return, not indicated in the lines from 230.01.001 to 230.01.010;

      line 230.01.008 B is intended to reflect the amount of financial assets reflected in line 230.01.008 A.

      19. The section “Property transferred in trust management, trusts” reflects property transferred in trust management, trusts as of the first day of the month of the tax return submission:

      1) line 230.01.009 В is intended to reflect the total value of the acquisition of property transferred in trust;

      the column A describes the property transferred for trust management, as well as information about trusts and the countries where they are registered, indicating the numbers of the respective bank accounts if the person filling in the tax return is the beneficiary of these trusts;

      the column B shall reflect the acquisition cost of the property specified in column A.

      20. In the section “Funds of over 1000 MCI kept by, or held in temporary storage of organizations” reflects the funds of over 1000-fold monthly calculated indicator, kept by, or held in temporary storage of organizations, as of the first day of the month of the tax return submission:

      1) line 230.01.010 С is intended to reflect the total amount of material and financial assets owned by the person filling out the tax return at the amount exceeding 1000-fold monthly calculation indicator;

      the column A indicates the name of the legal entity with which the person filling out the tax return has contractual relations, agreements and obligations (including oral ones) for the maintenance or temporary storage of material and financial resources owned by this person at the amount exceeding 1000-fold monthly calculated indicator;

      the column B indicates the business identification number of the legal entity indicated in column A;

      the column C indicates the corresponding amounts of the above material and financial resources.

4. Drafting of form 230.02 - Information provided by persons
holding a public office and their spouses, as well as
other categories of individuals

      21. This schedule is intended to reflect persons holding public office and their spouses, as well as other categories of individuals, including persons dismissed from public service for negative reasons within three years after the dismissal, and their spouses, as well as who are charged with submitting a declaration in accordance with the Penal Code of the income and property received during the reporting tax period, as of December 31 of the reporting tax transfer iodine on the right of ownership.

      22 In the section "Types of income":

      1) in the line 230.02.001, for reference only, reflects the total amount of taxable income accrued during the reporting tax period, on the basis of documents issued by tax agents;

      line 230.02.001 I is intended to reflect the amount of income accrued by the employer to the employee;

      line 230.02.001 II is intended to reflect the amount of income accrued by the tax agent to an individual under civil law contracts;

      2) line 230.02.002 is intended to reflect the total amount of income taxable at the source of payment (income taxable at the source of payment is defined as the difference between income taxable for the reporting tax period, subject to the adjustments provided for in Section 156 of the Tax Code, and the amount of tax deductions provided for in Article 166 of the Tax Code);

      3) line 230.02.003 is intended to reflect the total amount of income not taxable at the source of payment, defined as the sum of lines 230.02.003 I, 230.02.003 II, 230.02.003 III and 230.02.003 IV;

      line 230.02.003 I is intended to reflect the total amount of property income, incl. income from value increment in the sale of property and (or) income derived from the property leasing to the persons, other than tax agents, determined in accordance with Article 180 of the Tax Code;

      line 230.02.003 II is intended to reflect the total amount of income of an individual entrepreneur, as defined in individual income tax return (form 220.00), or in the tax reporting established for special tax regimes;

      line 230.02.003 III is intended to reflect the total amount of income of private notaries, private bailiffs and lawyers, as defined in the individual income tax return (form 240.00);

      line 230.02.003 IV is intended to reflect the total amount of other income, except for incomes of labor immigrants (including income gained from sources outside the Republic of Kazakhstan; incomes of citizens of the Republic of Kazakhstan under labor contracts (agreements) and (or) civil legal contracts concluded with diplomatic and equated to them representative offices of a foreign state, consular institutions of a foreign state accredited in the Republic of Kazakhstan, other than tax agents incomes of domestic workers received under labor contracts concluded in accordance with the labor legislation of the Republic of Kazakhstan; incomes from assignment of the right to claim a share in a residential building under an agreement on share participation in housing construction; incomes of citizens of the Republic of Kazakhstan under labor agreements (contracts) and ( or) civil legal contracts concluded with international and state organizations, foreign and Kazakhstan non-governmental public organizations and foundations, exempted from the obligation to calculate, withhold and pay individual income tax at the source of payment in accordance with the international treaties ratified by the Republic of Kazakhstan; income of mediators).

      23. In the section "Tax amount calculation":

      1) line 230.02.004 is intended to reflect the amount of tax withheld on income taxed at the source of payment;

      2) line 230.02.005 is intended to reflect the amount of calculated tax on property income and other income determined in accordance with Section 178 of the Tax Code;

      line 230.02.005 I is intended to reflect the amount of calculated tax on property income, determined in accordance with Section 178 of the Tax Code, if this amount is not reflected in the individual income tax return (form 240.00);

      line 230.02.005 II is intended to reflect the amount of calculated tax on other income determined in accordance with Article 178 of the Tax Code if this amount is not reflected in individual income tax return (form 240.00).

      24 In the section "Property on the right of ownership":

      1) line 230.02.006 a is intended for reflection of the type of real estate (residential and non-residential buildings and premises, including apartment, house, garage, country structure, and also the parcels of land, except for the parcels of land occupied by condominium, etc.) held on the right of ownership;

      line 230.02.006 is intended to reflect the cadastral number of the immovable property on the right of ownership, according to the title document or registration number, immovable property situated outside the Republic of Kazakhstan in accordance with legislation of a foreign state;

      line 230.02.006 is designed to reflect the location (addresses) of immovable property on the right of ownership;

      2) line 230.02.007 A is designed to reflect the type of vehicle (car, motorcycle, truck, etc.) held on the right of ownership. This line does not reflect aircrafts and sea vessels, inland navigation vessels, river-sea navigation vessels;

      line 230.02.007 B is intended to reflect the license plate numbers in accordance with the title certification documents;

      line 230.02.007 С is intended to reflect the VIN-code or vehicle body identification number in accordance with the title certification documents.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drafting of tax reporting
(tax return) on corporate income tax
(form 150.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) on individual income tax (Form 240.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On taxes and other mandatory payments to the budget” (Tax Code) and determine the procedure for drafting of form of tax reporting (tax return) on the individual income tax (hereinafter - the tax return) intended for the calculation of the individual income tax. The tax return is drafted by physical persons in accordance with paragraph 6 of Article 67 of the Tax Code, including those having earned the property and other income, as well as individuals having money in accounts with foreign banks located outside the Republic of Kazakhstan in accordance with paragraph 1 of Article 185 of the Tax Code.

      Footnote. paragraph 1 as amended by the Resolution of the Government of the Republic of Kazakhstan No.874 dated 28.08.2013(enters into force 01.01.2013).

      2. The tax return is drafted in accordance with Section 67, Chapters 18, 20, 21 of Section 6, Articles 204, 205 of the Tax Code. The tax return consists of the return itself (form 240.00) and schedules thereto (forms 240.01 to 240.03) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      13. In Sections "General Information about taxpayer" of schedules the corresponding data is specified in Section "General Information about taxpayer" of declaration are indicated.

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      IIN is the individual identification number from the date of entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law On national registries.

2. Drafting of the tax return (form 240.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN - the taxpayer registration number. When fulfilling the tax liability by the trustee the registration number of the trustee taxpayer shall be indicated in the line

      2) IIN - individual identification number of the taxpayer When fulfilling the tax liability by the trustee the registration number of the trustee taxpayer shall be indicated in the line;

      3) tax period for which tax reporting are submitted (month, year) - the reporting tax period for which the tax return is submitted (indicated in Arabic numerals).

      The tax period for submission of the return is the tax year. If the duration of the period is:

      less than a calendar year - then the number of months for which the declaration is submitted is indicated in the "Month" box, and the current tax year is indicated in the "Year" box;

      full calendar year, the “Month” box is not filled, and in the “Year” box the tax year for which the declaration is submitted is indicated;

      4) surname, name, patronymic of the taxpayer.

      Surname, first name and patronymic (if any) of the individual person are indicated in accordance with the identification documents;

      5) type of tax return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      boxes are marked, if the taxpayer belongs to one of the categories specified in lines A, B, C, D;

      8) residency indicator.

      To be filled in by individual persons, residents and non-residents of the Republic of Kazakhstan, herewith:

      Box A is marked by a citizen of the Republic of Kazakhstan, a foreigner or a stateless person who is a resident of the Republic of Kazakhstan;

      box B is marked by a foreigner or stateless person who is a non-resident of the Republic of Kazakhstan;

      9) citizenship indicator.

      In box A the code of the country of citizenship of a citizen of the Republic of Kazakhstan and a foreigner who is a resident of the Republic of Kazakhstan is indicated in accordance with Appendix 22, Classifier of World Countries, approved by decision of the Customs Union Commission No. 378 of September 20, 2010 " On Classifiers Used to Fill Customs Declarations " (hereinafter - decision);

      box B is marked by a stateless person who is a resident of the Republic of Kazakhstan;

      10) the period of performance of work, provision of services by a non-resident in the Republic of Kazakhstan.

      It is filled in if the tax return is made by a non-resident, herewith:

      the date of work execution, services in the Republic of Kazakhstan by a non-resident, determined in accordance with paragraph 13 of Article 191 of the Tax Code is indicated in the line A;

      the date of actual completion of work, provision of services in the Republic of Kazakhstan by a non-resident under one or several contracts (conventions, agreements) concluded by a non-resident, in accordance with works are performed, services are rendered in the Republic of Kazakhstan is indicated in the line B. this line is filled in after the actual (final) completion by a non-resident of the performance of works and the provision of services in the Republic of Kazakhstan. If during the reporting tax period, the works and services are not completed, this line will not be filled in;

      11) code of the residence country and the tax registration number.

      Filled in if the tax return is drafted by a non-resident of the Republic of Kazakhstan, herewith:

      in the line A the country code of residence of a non-resident is indicated in accordance with schedule 22 "Classifier of the world" to the decision;

      in the line B the number of tax registration in the country of residence of a non-resident is indicated;

      12) submitted schedules.

      The corresponding boxes of the submitted applications are marked.

      Footnote. paragraph 1 as amended by Resolution of the Government of the Republic of Kazakhstan dated 28.08.2013 No. 874 (enters into force 01.01.2013).

      16. In the section “Property income and other income (except for the income of a labor migrant):

      1) line 240.00.001 is intended to reflect the amount of property income gained from the sale of property located in the Republic of Kazakhstan and defined as the sum of 240.00.001 I and 240.00.001 II lines;

      2) line 240.00.002 is intended to reflect the amount of other income, with the exception of income earned by the labor immigrant, defined as the sum of 240.00.002 I lines, 240.00.002 II and 240.00.002 III, 240.00.002 IV, 240.00.002 V ( 240.00.002 I + 240.00.002 II + 240.00.002 III + 240.00.002 IV + 240.00.002 V);

      3) line 240.00.002 I is intended to reflect the amount of income gained from sources outside the Republic of Kazakhstan. The total amount reflected in the column G of the form 240.02;

      4) line 240.00.002 II is intended to reflect the amount of income gained by citizens of the Republic of Kazakhstan under labor contracts (agreements) and (or) civil law contracts, in accordance with subparagraphs 2) and 5) of paragraph 1 of Article 184 of the Tax Code;

      5) line 240.00.002 III is intended to reflect the amount of income of domestic workers earned under employment contracts in accordance with subparagraph 3) of paragraph 1 of Article 184 of the Tax Code;

      6) line 240.00.002 IV is intended to reflect the amount of income from the assignment of the right to claim a share in a residential building under an agreement on share participation in housing construction;

      6-1) line 240.00.002 V is intended to reflect the amount of income of mediators in accordance with subparagraph 6) of paragraph 1 of Article 184 of the Tax Code;

      7) line 240.00.003 is intended to reflect the amount of income gained in a country with preferential taxation. The total amount reflected in the column K of the form 240.02;

      8) Line 240.00.004 is intended to reflect the amount of other income gained by a foreigner or stateless person.

      Footnote. Paragraph 16 as amended by Resolution of the government of the Republic of Kazakhstan dated 28.08.2013 No.874 (shall be enforced from 01.01.2013).

      17. In the Section "Calculation of the tax on property and other income (except for the income of the labor immigrant)":

      1) line 240.00.005 is intended to reflect the amount of income subject to taxation, defined as the sum of lines 240.00.001, 240.00.002, 240.00.003 and 240.00.004 (240.00.001 + 240.00.002 + 240.00.003 + 240.00.004 );

      2) line 240.00.006 is intended to reflect the total amount of not taxable income;

      3) line 240.00.006 I is intended to reflect the amount of income not taxable in the Republic of Kazakhstan in accordance with Article 156 of the Tax Code;

      4) Line 240.00.006 II is intended to reflect the amount of income not taxable in the Republic of Kazakhstan in accordance with international agreements. The total amount reflected in column E of the form 240.03;

      5) line 240.00.007 is intended to reflect the amount of tax deductions in accordance with Section 166 of the Tax Code, provided that such deductions were not made when determining the income of the employee. At the same time, the total amount of tax deduction for the year shall not exceed the total amount of the minimum wage, established by the law on the republican budget and valid as of January 1 of the corresponding financial year;

      6) line 240.00.008 is intended to reflect the taxable amount of income determined in accordance with paragraph 1 of Article 178 of the Tax Code (240.00.005 - 240.00.006 - 240.00.007);

      7) line 240.00.009 is intended to reflect the amount of the calculated individual income tax in accordance with Section 178 of the Tax Code;

      8) line 240.00.010 is intended to reflect the amount of income tax paid outside the Republic of Kazakhstan and credited with the payment of the individual income tax in the Republic of Kazakhstan in accordance with article 223 of the Tax Code;

      9) line 240.00.011 is intended to reflect the amount of individual income tax and tax on property and other income payable for the tax period, defined as the difference between the lines240.00.009 and 240.00.010 (240.00.009 - 240.00.010).

      18. Section "Calculation of the labor immigrant individual income tax":

      1) line 240.00.012 is intended to reflect the total amount of taxable income gained by a labor immigrant for the reporting tax period;

      2) line 240.00.013 is intended to reflect the amount of tax deduction in the form of the minimum wage established by the law on the republican budget and valid as of January 1 of the corresponding fiscal year, calculated for each month of work (service) of the corresponding period specified in the foreign employee permit for the work activities carrying out by individuals;

      3) line 240.00.014 is intended to reflect the taxable amount of income of the labor immigrant, defined as the difference of the lines 240.00.012 and 240.00.013 (240.00.012-240.00.013);

      4) line 240.00.015 is intended to reflect the amount of the calculated individual income tax, determined at the rate of 10% to line 240.00.014 (240.00.014 * 10%);

      5) line 240.00.016 is intended to reflect the labor immigrant, the paid advance payment on the individual income tax, calculated at the 2- time amount of the monthly calculated indicator established by the law on the republican budget and valid as of January 1 of the corresponding fiscal year, for each month of works performance (services rendering) by labor immigrant;

      6) line 240.00.017 is intended to reflect the amount of labor immigrant individual income tax payable for the tax period, defined as the difference between the lines240.00.015 and 240.00.016 (240.00.015 - 240.00.016).

      19. The section “Calculation of the tax on the income of a notary / private court bailiff / laywer” is filled in by persons who marked boxes 7B in the section “General Information on the taxpayer”. In this section:

      1) Line 240.00.018 is intended to reflect the amount of income gained by a private notary, private bailiff or attorney for the tax period. The total amount reflected in line 01 of form 240.01 is transferred to this line;

      2) line 240.00.019 is intended to reflect the amount of assessed individual income tax for the tax period. The total amount reflected in this line 02 of form 240.01 is transferred to this line.

      20. Section. Money in accounts with foreign banks located outside the Republic of Kazakhstan. This section is filled in by physical persons, who have money in accounts with foreign banks located outside the Republic of Kazakhstan in accordance with subparagraph 5) of paragraph 1 of Article 185 of the Tax code:

      1) lines from 240.00.020 A to 240.00.025 A are intended to reflect the names of foreign banks located outside the Republic of Kazakhstan, in which physical persons have money;

      2) lines from 240.00.020 B to 240.00.025 B are intended to reflect the country of residence of foreign banks, in accordance with paragraph 31 of these Regulations, located outside the Republic of Kazakhstan, in which physical persons have money;

      3) lines from 240.00.020 C to 240.00.025 C are intended to reflect the currency code, according to paragraph 30 of these Rules, in which physical person's money is placed in foreign banks located outside the Republic of Kazakhstan;

      4) lines from 240.00.020 D to 240.00.025 D are intended to reflect the amount of bank account money in foreign banks located outside the Republic of Kazakhstan.

      21. In Section "Taxpayer's liability":

      1) in the field "Full name of taxpayer" surname, name, patronymic (if any) of the taxpayer is indicated in accordance with the identity documents;

      2) the tax return filing date.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the place of location (residence) of the taxpayer shall be indicated;

      4) in the field “Full name of the official having accepted the tax return" last name, first name and patronymic (if any) of the tax authority official having accepted the tax return is indicated;

      5) the date of .

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 240.01 - Income of a private notary / private
court bailiff / lawyer

      22. This form is intended for declaring by private notaries, private bailiffs, lawyers of income determined in accordance with Article 181 of the Tax Code, except for similar types of income gained from sources outside the Republic of Kazakhstan, and filled in by those who marked boxes 7B in the section “General information about the taxpayer " Incomes are determined by the types of services provided.

      23. In Section "Total revenue":

      Line 01B is intended to reflect the amount of income gained by a private notary, private bailiff or lawyer for the tax period, including for each month of the tax period.

      24. In the section "Total amount of tax payable to the budget":

      line 02 B is intended to reflect the amount of tax payable to the budget by a private notary, a private bailiff or lawyer for the tax period, including for each month of the tax period.

4. Drafting of form 240.02 - income gained from sources
outside the Republic of Kazakhstan, including
income gained in a country with preferential taxation.
Foreign tax credit

      25. This form is intended to determine income gained from sources in foreign countries, including income gained in a country with preferential taxation, as well as the amount of foreign tax paid and credit in accordance with the characteristics of international taxation, as defined in Article 7 of the Tax Code.

      26. In the "Indicators" section:

      1) in column A the ordinal number of the line is indicated;

      2) in column B the code of the country of residence of a non-resident paying income is indicated in accordance with paragraph 31 of these Rules;

      3) in column C the tax registration number a non-resident in the country of residence is indicated;

      4) column D indicates the code of the income type in accordance with paragraph 29 of this Rules, received by a resident taxpayer from foreign sources;

      5) in column E the code of the currency of receipt of income is indicated in accordance with paragraph 30 of these Rules;

      6) in column F shall indicate the amount of accrued income of the resident taxpayer from sources in a foreign state, in a foreign currency;

      7) in column G is indicated the amount of income indicated in column F in national currency using the market exchange rate at the date of the transaction (payment);

      8) in column H, the percentage of participation of the resident taxpayer in the authorized capital of a non-resident specified in column C shall be indicated as a percentage; 9)

      in column I is indicated the total amount of profit of a non-resident indicated in column C, determined from its consolidated financial tax returns in foreign currency;

      10) in column J is indicated the amount of profit of a non-resident relating to a resident taxable person in foreign currency. It is defined as the ratio of the product of the corresponding values of the column H and I to 100% ((H x I) / 100%);

      11) column K indicates the amount of profit indicated in column J in national currency using the market exchange rate as of December 31 of the reporting tax period in which income is accrued;

      12) the column L indicates the amount of profit under the laws of the Republic of Kazakhstan;

      13) the column M indicates the amount of profit under the legislation of a foreign state;

      14) the column N indicates income tax rates established by the legislation of the relevant country of origin or international agreement;

      15) the column O indicates the amount of income tax paid in each country of origin of the payment of income;

      16) the column P indicates the amount of income tax calculated using the rate established by Section 158 of the Tax Code;

      17) the column Q indicates the rates of income tax paid outside the Republic of Kazakhstan and subject to credit when paying individual income tax in the Republic of Kazakhstan;

      18) the column R indicates the amounts of income tax on income from sources in foreign countries, subject to credit when paying individual income tax in the Republic of Kazakhstan in accordance with the provisions of Article 223 of the Tax Code.

      Columns from A to E, H to K of the form 240.02 are filled in accordance with Article 224 of the Tax Code.

      Columns from A to H, L and M of the form 240.02 are filled out in accordance with Article 221 of the Tax Code.

      Columns from A to H, c L to R of form 240.02 are filled out in accordance with Article 223 of the Tax Code.

      The total value of column G of the form 240.02 is transferred to line 240.00.002 I.

      The total value of column G of the form 240.02 is transferred to line 240.00.002 I.

      The total value of column R of the form 240.02 is transferred to the line 240.00.010.

5. Drafting of form 240.03 - Income subject to exemption from
taxation in accordance with international agreements

      27. This form is intended to determine income subject to exemption from taxation in accordance with international agreements concluded by the Republic of Kazakhstan in accordance with paragraph 5 of Article 2 and Articles 212, 213 of the Tax Code.

      28 In the "Indicators" section:

      1) in the column A the ordinal number of the line is indicated;

      2) in the column В the code of the type of the international agreement is indicated in accordance with paragraph 32 of these Rules, according to which the taxation procedure for income is different from the procedure established by the Tax Code;

      3) the column C indicates the name of the international treaty;

      4) the column D indicates the country code in accordance with paragraph 31 of these Rules, with which the Republic of Kazakhstan has concluded an international agreement;

      5) the column E indicates income subject to exemption from taxation in accordance with the provisions of an international agreement.

      The total value of column E of form 240.03 is transferred to line 240.00.006 II.

6. Codes of types of income, currencies, countries and international treaties

      61. When filling in the tax return, use the following coding of income types:

      1) income at the sources in the Republic of Kazakhstan:

      1010 - income from the sale of goods on the territory of the Republic of Kazakhstan;

      1011 - revenues from the sale of goods located in the Republic of Kazakhstan, outside its limits in the framework of foreign trade activities;

      1020 - income from the execution of works, the provision of services in the Republic of Kazakhstan;

      1021 - revenues from the provision of management, financial (except for insurance and (or) reinsurance), consulting, auditing, legal (except for representation and protection of rights and legal interests in courts, arbitration or arbitration, as well as notarial services ) services outside the Republic of Kazakhstan;

      1030 - income of a person registered in a state with preferential taxation, determined by the Government of the Republic of Kazakhstan in accordance with Article 224 of the Tax Code, from performing work, providing services regardless of the place of their actual performance, provision, as well as other incomes established by this article;

      1040 - incomes from the increase in value in the sale of property located in the Republic of Kazakhstan, the rights to which or transactions in which are subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1041 - income from value increment when selling property in the territory of the Republic of Kazakhstan that is subject to state registration in accordance with the legislative acts of the Republic of Kazakhstan;

      1042 - gains from the sale of securities issued by a resident, as well as interests in the authorized capital of a resident legal entity, a consortium located in the Republic of Kazakhstan;

      1043 - gains from the sale of shares issued by a non-resident, as well as shares in the authorized capital of a non-resident legal entity, consortium, if 50 or more percent of the value of such shares, shares or assets of a non-resident legal entity constitutes property located in the Republic Kazakhstan;

      1050 - income from the assignment of rights of claim to debt to a resident - for a taxpayer who has assigned the right of claim;

      1051 - income from the assignment of rights of claim of a debt to a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who has assigned the right of claim;

      1060 - income from the assignment of rights of claim from a resident - for the taxpayer who acquires the right of claim;

      1061 - income from the assignment of rights of claim of a debt from a non-resident operating in the Republic of Kazakhstan through a permanent establishment - for a taxpayer who acquires the right of claim;

      1070 - a penalty (fine, penalty) and other types of sanctions, except for the fines that were previously unreasonably withheld from the budget returned;

      1080 - income in the form of dividends received from a resident legal entity;

      1081 - income in the form of dividends received from mutual investment funds created in accordance with the legislative acts of the Republic of Kazakhstan;

      1090 - income gained under the act on the establishment of trust management of property from a trust manager-resident, who is not entrusted with the fulfillment of a tax obligation in the Republic of Kazakhstan for a non-resident who is the founder of trust management under a contract of trust management of property or a beneficiary in other cases of trust management;

      1100 - income in the form of interest, with the exception of interest on debt securities;

      1101 - income in the form of interest on debt securities received from the issuer;

      1120 - income in the form of royalties;

      1130 - income from the lease of property located in the Republic of Kazakhstan;

      1140 - income derived from immovable property located in the Republic of Kazakhstan;

      1150 - income in the form of insurance premiums paid under insurance contracts arising in the Republic of Kazakhstan;

      1151 - income in the form of insurance premiums paid under reinsurance contracts of risks arising in the Republic of Kazakhstan;

      1160 - income from the provision of transport services in international transport;

      1161 - income from the provision of transport services within the Republic of Kazakhstan;

      1162 - income in the form of payment for a simple vessel under loading and unloading operations in excess of the laytime provided for in the contract (contract) of sea transportation;

      1170 - income derived from the operation of pipelines, power lines, fiber-optic communication lines located in the Republic of Kazakhstan;

      1180 - incomes of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (contract) concluded with an employer resident;

      1181 - income of a non-resident individual from activities in the Republic of Kazakhstan under an employment contract (contract) concluded with an employer who is a non-resident;

      1190 - the fees of the chief and (or) other payments to members of the governing body (board of directors or other body) received by these persons in connection with the fulfillment of managerial duties assigned to them in respect of the resident, regardless of the place of actual performance of such duties;

      1200 - non-resident individual premiums paid to him in connection with a resident who is an employer living in the Republic of Kazakhstan;

      1201 - extra charges of a non-resident individual paid to him in connection with a non-resident employer in the Republic of Kazakhstan;

      1210 - incomes of non-resident individuals from activities in the Republic of Kazakhstan in the form of material benefits received from the employer;

      1211 - incomes of non-resident individuals in the form of material benefits received from a person who is not an employer;

      1220 - pension payments made by resident pension funds;

      1230 - income paid to the employee of culture and art: an artist of a theater, cinema, radio, television, musician, artist, athlete - from activities in the Republic of Kazakhstan, regardless of how and to whom payments are made;

      1240 - winnings paid by the resident;

      1241 - winnings paid by a non-resident who has a permanent establishment in the Republic of Kazakhstan, if the payment of the winnings is related to the activities of this establishment;

      1250 - income received from the provision of independent personal (professional) services in the Republic of Kazakhstan;

      1260 - income in the form of donated or inherited property, including works, services, except for donated property by a non-resident physical person from a resident individual;

      1270 - income from derivative financial instruments;

      1280 - income from the write-off of liabilities;

      1290 - income from doubtful liabilities;

      1300 - revenues from reducing the size of the created provisions (reserves) of banks and organizations carrying out certain types of banking operations on the basis of a license;

      1310 - income from the decrease in insurance reserves created by insurance and reinsurance organizations under insurance and reinsurance contracts;

      1320 - income from the assignment of claims;

      1330 - income received for agreeing to limit or terminate business activities;

      1340 - income from disposal of fixed assets;

      1350 - income from the adjustment of expenses for geological research and preparatory work for the extraction of natural resources, as well as other expenses of subsoil users;

      1360 - revenues from the excess of the amount of contributions to the field development mitigation fund over the actual costs for mitigation of field development;

      1370 - income from implementation of joint activities;

      1380 - fines, penalties and other sanctions awarded or recognized by the debtor, except for unreasonably withheld fines returned from the budget, if these amounts were not previously deducted;

      1390 - compensation received for previously made deductions;

      1400 - income in the form of donated property;

      1410 - dividends;

      1420 - return on a deposit, debt security, promissory note, Islamic rental certificate;

      1430 - excess of the amount of unrealized exchange gain over the amount of unrealized exchange loss. The amount of exchange difference is determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      1440-winnings;

      1450-income gained from the operation of social facilities;

      1460-income from the sale of the enterprise as a property complex;

      1470-net income from trust management of property received (to be received) by the founder of trust management under the trust management agreement or by the beneficiary in other cases of trust management;

      1480-income from an investment deposit placed in an Islamic Bank;

      1490-other income not specified in codes 1010-1480;

      2) income from sources outside the Republic of Kazakhstan:

      2010 - revenues from the sale of goods outside the Republic of Kazakhstan in a foreign country;

      2020 - income from the performance of work, the provision of services outside the Republic of Kazakhstan;

      2030 - income from the performance of work, the provision of services, the sale of goods in a state with preferential taxation, determined in accordance with Article 224 of the Tax Code, as well as other income established by a resident from a non-resident registered in such a state;

      2040 - income from cost increase;

      2080 - income in the form of dividends received from a non-resident legal entity;

      2100 - income in the form of remuneration;

      2120 - income in the form of royalties;

      2130 - income from the rental of property located outside the Republic of Kazakhstan;

      2140 - income derived from real estate located outside the Republic of Kazakhstan;

      2150 - income in the form of insurance premiums paid under insurance agreements (risk reinsurance) arising outside the Republic of Kazakhstan;

      2160 - income from the provision of transport services in international transport;

      2161 - income from the provision of transport services outside the Republic of Kazakhstan;

      2180 - incomes of a resident individual from activities outside the Republic of Kazakhstan under an employment contract (contract);

      2190 - the fees of the head and / or other payments received by members of the governing body (board of directors, management board or other body) in connection with the fulfillment of the managerial duties assigned to such persons with respect to the non-resident. At the same time, the place of the actual performance of management duties of such persons does not matter;

      2220-pension payments made by accumulative pension funds;

      2230-income paid to a culture and art worker: an artist of a theater, cinema, radio, television, musician, artist, athlete - from activities outside the Republic of Kazakhstan, regardless of how and to whom payments are made;

      2240 - winnings, outside the Republic of Kazakhstan;

      2250 - income gained from the provision of independent personal (professional) services outside the Republic of Kazakhstan;

      2260 - income in the form of free receipt of property located outside the Republic of Kazakhstan;

      2270 - income from derivative financial instruments;

      2280 - income from the write-off of liabilities;

      2290 - expenses for doubtful liabilities incurred outside the Republic of Kazakhstan;

      2330 - income from disposal of fixed assets outside the Republic of Kazakhstan;

      2360 - income from the implementation of joint activities outside the Republic of Kazakhstan;

      2400 - income from the sale of an enterprise as a property complex outside the Republic of Kazakhstan;

      2410 - net income from trust management of property received (to be received) by the founder of trust management under a trust management agreement or by the beneficiary in other cases of trust management outside the Republic of Kazakhstan;

      2420 - other income outside the Republic of Kazakhstan.

      30. When filling in the currency code, it is necessary to use the currency encoding in accordance with Appendix 23 "Currency Classifier" to the decision.

      31. When filling in the country code, it is necessary to use the country code in accordance with schedule 22 “Classifier of World Countries” to the decision.

      32. When filling in the tax return, the following coding of the types of international treaties (agreements) shall be used:

      01 - Treaty on avoidance of double taxation and prevention of tax evasion with respect to taxes on income or property (capital);

      02 - Memorandum of the Islamic Development Bank;

      03 - Agreement on operating conditions of the Regional Environmental Center for Central Asia;

      04 - Memorandum of the Asian Development Bank;

      05 - Agreement on subsidy for the construction project of a new government building;

      06 - Agreement on financial cooperation;

      07 - Memorandum of Understanding;

      08 - Agreement on the destruction of launch tubes of interncontinental ballistic missiles, mitigation of emergencies and prevention of spread of nuclear weapons;

      09 - Agreement of the International Bank for Reconstruction and Development;

      10 - Agreement of the International Monetary Fund;

      11 - Agreement of the International Finance Corporation;

      12 - Convention for the Settlement of Investment Disputes;

      13 - Agreement Establishing the European Bank for Reconstruction and Development;

      14 - Vienna Convention on Diplomatic Relations;

      15 - Treaty on establishment of the University of Central Asia;

      16 - Convention Establishing the Multilateral Investment Guarantee Agency;

      17 - Agreement on the Egyptian University of Islamic Culture "Nur-Mubarak";

      18 - Air Services Agreement;

      19 - Agreement on the provision by the International Bank of Reconstruction and Development of a grant to the Republic of Kazakhstan for the project “Support for agricultural service agencies”;

      20 - Agreement in the form of an exchange of notes on attracting a grant from the Government of Japan for the implementation of the project “Water supply for rural settlements in the Republic of Kazakhstan”;

      21 - Convention on Privileges and Immunities of the Eurasian Economic Community;

      22 - Other international treaties (agreements, conventions).

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The rules for tax reporting (tax return)
for value added tax (form 300.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) for Value added tax (Form 300.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On taxes and other mandatory payments to the budget” (Tax Code) and determine the procedure for drafting of form of tax reporting (tax return) on value added tax (hereinafter - the tax return), intended for calculating the amount of value added tax in accordance with Section 8 of the Tax Code and Articles 2, 12, 2 4, 25, 28, 34, 35, 44, 47, 48, 49, 49-1 of the Law of the Republic of Kazakhstan of December 10, 2008 "On the Enactment of the Code of the Republic of Kazakhstan", "On Taxes and Other Mandatory Payments to the Budget "(Tax Code ) "(Hereinafter - the Enacting Law).

      2 The tax return consists of the return itself (form 300.00) and schedules thereto (forms 300.01 to 300.12) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding calculation boxes are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. These rules apply the following arithmetical signs: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      13. In the sections "General information about the VAT payer" of schedules the relevant data reflected in the section "General information about the VAT payer" of the tax return are indicated.

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer identification number before the introduction of paragraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      IIN / BIN – individual identification number (business identification number) from the date of entry into force of subparagraph 4) of paragraph 4 of article 3 of the law on national registers.

2. Drafting of the tax return (form 300.00)

      15. In the section “General information about the VAT payer” the taxpayer necessarily reflects the following data:

      1) TRN - the taxpayer registration number. When fulfilling the tax liability by the trustee the registration number of the trustee taxpayer shall be indicated in the line;

      2) IIN/BIN – the individual identification number (business identification number) of the taxpayer. When fulfilling a tax obligation, the trustee shall indicate in the line the individual identification number (business identification number) of the trustee;

      3) full name or the name of the payer of value added tax. The line shall obligatorily be filled in.

      The name of the legal entity in accordance with the constituent documents, the name or surname, first name and patronymic (if any) of the individual entrepreneur shall be indicated in accordance with the certificate of state registration of the individual entrepreneur.

      When fulfilling the tax liability by the trustee the name or surname, first name, patronymic name (if any) of the trustee shall be indicated in the line;

      4) tax period for which tax reporting are submitted (quarter, year) - the reporting tax period for which a declaration is submitted (indicated in Arabic numbers). The reporting period for the submission of a tax return in accordance with Article 269 of the Tax Code is the calendar quarter. The line is subject to obligatory filling in;

      5) type of tax return.

      One of the boxes is subject to obligatory mark, depending on the type of tax reporting in accordance with Article 63 of the Tax Code.

      When de-registering for value added tax, the submission of a declaration with the type “liquidation” is mandatory;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      Box 7 A is to be filled in if the taxpayer is a trustee under the asset trust management agreement.

      Box 7 B is to be filled in if the taxpayer is the founder of trust management under a contract of trust management of property, or a beneficiary in other cases of the trust management;

      8) the line shall be filled in by the subsoil user operating under the agreement (contract) for subsoil use provided for by paragraph 1 of Article 308-1 of the Tax Code.

      The line is filled in if the taxpayer is a subsoil user operating under an agreement (contract) for subsoil use, which provides for the stability of the tax regime in accordance with paragraph 1 of Article 308-1 of the Tax Code, and the number and date are indicated in boxes 8 A and B the conclusion of the agreement (contract) (contract number, date of contract). For contracts that do not fall under provisions of paragraph 1 of Article 308-1 of the Tax Code, this line is not completed.

      For each agreement (contract) established by paragraph 1 of Article 308-1 of the Tax Code, a separate tax return is drafted;

      9) currency code.

      The currency code is indicated in accordance with schedule 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used to Fill Customs Declarations”;

      10) the method of crediting value added tax. One of the relevant boxes is subject to mandatory mark

      The corresponding box shall be filled out on the basis of the method of classifying value added tax in accordance with Section 260 of the Tax Code. The selected method of determining the value added tax to be credited is not subject to change during the calendar year.

      The “proportional” box is marked if the taxpayer chooses the proportional method of crediting the value added tax.

      The “split” box is marked if the taxpayer has chosen the separate method of crediting value added tax.

      The “proportional and separate” box is marked if the taxpayer, in accordance with paragraphs 4 and 5 of paragraph 260, paragraphs 2.3 and 5 of paragraph 262 of the Tax Code, uses simultaneously proportional and separate methods for deducting value added tax;

      11) the series and number of the certificate on the VAT. The series and number of the certificate of registration with the value added tax shall be indicated. The line is subject to obligatory filling in;

      12) submitted schedules. The boxes corresponding to the submitted schedules are subject to mandatory selection.

      16. When completing the “VAT accrual” section, it shall be noted that if the taxpayer submits the schedule 300.12, the formulas provided for in this section do not apply. The amount of each of the appropriate lines from 300.12.001 to 300.12.011 is transferred to the appropriate lines from 300.00.001 to 300.00.012.

      In the section "VAT accrual":

      1) in the line 300.00.001 A the total amount of turnover on the sale of goods, works, services subject to value added tax is indicated, including: on free transfer of goods; under barter agreements; on the transfer of goods, works, services by an employer to an employee on account of wages; on the terms of installment payment; under contracts of commission, commission; in the framework of agreements on joint activities and other turnover, subject to value added tax in accordance with the Tax Code;

      2) in the line 300.00.001 B the amount of the calculated value added tax is indicated by turnover, reflected in line 300.00.001 A.

      Subsoil users operating under an agreement (contract) established by paragraph 1 of Article 308-1 of the Tax Code apply the tax rate to the appropriate lines in accordance with the agreement (contract);

      3) in the line 300.00.002 A, the turnover on sales for the reporting tax period is assessed, subject to value added tax at a zero rate. The amount reflected in this line is reflected in the line 300.01.007 of application 300.01 with line 300.06.010 A of application 300.06;

      4) in the line 300.00.003 A indicates the amount of adjustment of the amount of taxable turnover for the reporting tax period, which is made in the cases and in the manner provided for in Articles 239 and 240 of the Tax Code. This line can have either a positive or negative value;

      5) in the line 300.00.003 B the amount of the adjustment of value added tax made in the cases and in the manner provided for in Articles 239 and 240 of the Tax Code is indicated for the reporting tax period This line can have either a positive or negative value;

      6) in the line 300.00.004 A, the turnover on the sale of goods, works and services carried out by the payer of the value-added tax during the tax period, the place of sale of which in accordance with Articles 236 and 276-5 of the Tax Code is not the Republic of Kazakhstan;

      7) in the line 300.00.005 A the total amount of turnover on the sale of goods, works, services exempted from value added tax is indicated. Also, this line indicates the amount of the adjustment of the size of the released turnover, which is made in the cases and in the manner provided for in Articles 239 and 240 of the Tax Code. To this line the amount recorded in line 300.02.006 is transferred. If in the reporting tax period an adjustment is made to the amount of the released turnover, then this line indicates the amount, taking into account the adjustment made, reflected in line 300.06.011 A (300.02.006 + 300.06.011 A);

      8) in the line 300.00.006 is indicated the total amount of turnover on the sale of goods, works, services performed during the tax period, which also includes the amount of adjustment of the amount of taxable and exempted turnover. This line is defined as the sum of the lines 300.00.001А, 300.00.002, 300.00.003 A, 300.00.004, 300.00.005 (300.00.001 A + 300.00.002 + 300.00.003 A + 300.00.004 + 300.00.005);

      9) in the line 300.00.007, the share of taxable turnover in the total turnover of sales is specified, defined as the ratio of the sum of lines 300.00.001 A, 300.00.002, 300.00.003 A to line 300.00.006, in percent ((300.00.001 A + 300.00.002 + 300.00.003 A) / (300.00.006) x 100%);

      10) in the line 300.00.008 is indicated the share of turnover taxable at zero rate in the total taxable turnover, defined as the ratio of the line 300.00.002 to the amounts of lines 300.00.001 A, 300.00.002, 300.00.003 A in percent (300.00.002 ((300.00.001 A + 300.00.002 + 300.00.003 A) x 100%). This line is not filled in with a negative value of the line 300.00.002;

      11) the line 300.00.009, determined by the taxpayer independently, indicates the proportion of taxable turnover in the total sales turnover when the taxpayer applies simultaneously proportional and separate methods of crediting amounts of value added tax in accordance with paragraphs 3, 4 and 5 Article 260 of the Tax Code, paragraphs 2, 3, 5 and 6 of Article 262 of the Tax Code. In this case, the turnover on the sale of goods, works, and services for which the acquisition was applied a separate method of classification in the test, are not taken into account when determining the proportion of taxable turnover in the total amount of turnover;

      12) in the line 300.00.010 is indicated the amount of value added tax charged on imported goods during the tax period and paid by the tax credit in accordance with the terms of the subsurface use contract;

      13) in the line 300.00.011 is indicated the amount of value added tax charged on imported goods during the tax period and paid by a credit method in accordance with paragraphs 74 of article 49 and 19 of article 49-1 of the Enacting Law, except for amounts of value added tax indicated in line 300.00.010. The amount reflected in this line is reflected in line 300.04.001 В;

      14) the line 300.00.012 indicates the total amount of the accrued value added tax for the reporting tax period, defined as the sum of the lines 300.00.001 B, 300.00.003 B, 300.00.010, 300.00.011 (300.00.001 B + 300.00.003 B + 300.00.010 +300.00.011).

      17 When completing the section "The amount of VAT attributable to credit" it shall be taken into account that if the taxpayer submits the application 300.12, then the formulas provided for in this section do not apply. The amount of each of the appropriate lines from 300.12.012 to 300.12.024 is transferred to the appropriate lines from 300.00.013 to 300.00.026.

      Payers of value added tax, using a separate method of crediting, when filling in lines from 300.00.013 V to 300.00.023 B, reflect the amount of value added tax on goods, works, services used for the purposes of taxable turnover.

      In the section "Amount of VAT attributable to credit":

      1)the line 300.00.013 A indicates the total amount of turnover for goods, works, services purchased with value added tax in the Republic of Kazakhstan;

      2) in the line 300.00.013 B the total amount of value added tax on goods, works, services purchased with value added tax in the Republic of Kazakhstan is indicated;

      3) in the line 300.00.014 A indicates the amount of taxable turnover on works and services acquired from a non-resident being not a payer of value added tax in the Republic of Kazakhstan and not operating in the Republic of Kazakhstan through a branch, representative office, the place of sale of which in accordance with the articles 236 and 276-5 of the Tax Code is recognized the Republic of Kazakhstan. The amount reflected in the line 300.05.001 is transferred to this line;

      4) in the line 300.00.014 B the amount of the accrued value-added tax on works and services purchased from a non-resident who is not a payer of value-added tax in the Republic of Kazakhstan and not operating in the Republic of Kazakhstan through a branch, representative office, the recognized place of sale of which is the Republic of Kazakhstan. To the line 300.00.014, the amount reflected in line 300.05.007 is transferred;

      5) the amount of turnover for goods, works, services purchased without value added tax and for goods, works, services purchased with value added tax, but for which value-added tax is not deductible in accordance with Article 257 of the Tax Code is indicated in the line 300.00.015. This line indicates the amount of turnover on the acquisition, excluding value added tax;

      6) in the line 300.00.016 A the amount of turnover for taxable imports determined in accordance with Article 247 and paragraph 3 of Article 276-4 of the Tax Code, except for those recorded in the lines 300.00.017, 300.00.018, 300.00.019, 300.00. 020, 300.00.026 is indicated. This line is filled out on the basis of information indicated in the goods declaration (s), as well as in indirect tax returns (s) on imported goods of Form 320.00 and declaration (s) on the import of goods and payment of indirect taxes of Form 328.00. The line includes lines 300.00.016 I А, 300.00.016 II А;

      7) in the line 300.00.016 I A the amount of taxable imports is indicated for goods imported from the Russian Federation;

      8) in the line 300.00.016 II A the amount of taxable imports is indicated for goods imported from the Republic of Belarus;

      9) in the line 300.00.016 B the amount of value added tax paid during customs clearance is indicated. When applying the proportional method of crediting, this line indicates the amount of value added tax paid on imported goods, according to the goods declaration (s), as well as indirect taxes (s) on imported taxes of form 320.00 and the application (- s) on the importation of goods and the payment of indirect taxes 328.00. When applying the separate method of crediting, this line indicates the amount of value added tax paid on imported goods used for the purposes of taxable turnover. This line includes lines 300.00.016 I В, 300.00.016 II В;

      10) the line 300.00.016 I B indicates the amount of value added tax on imports paid for goods imported from the Russian Federation and reflected in the declaration (s) on indirect taxes for imported goods and in the import tax return (s) and payment of indirect taxes;

      11) in the line 300.00.016 II B, the amount of value added tax on imports paid on goods imported from the Republic of Belarus and reflected in the declaration (s) on indirect taxes on imported goods and in the tax return (s) on import and payment of indirect taxes is indicated;

      12) in the line 300.00.017 the value of imported goods exempted from value added tax is indicated in accordance with Section 255, sub-paragraph 2) of paragraph 2 and paragraph 3 of article 276-15 of the Tax Code or in accordance with international agreements. The amount recorded in line 300.02.011 is transferred to this line;

      13) the line 300.00.018 indicates the value of imported goods, for which the tax authority decided to change the deadlines for the payment of value added tax in accordance with paragraphs 32-53 of Article 49 of the Enacting Law. This line is filled in on the basis of a declaration on goods and (or) a declaration (s) on indirect taxes on imported goods and a tax return (s) on the importation of goods and payment of indirect taxes on goods imported from the Member States of the customs union;

      14) the line 300.00.019 indicates the amount of value-added tax actually paid on imported goods, for which the period for payment of value-added tax was changed in accordance with paragraphs 32-53 of Article 49 of the Enacting Law. When applying the proportional method of attributing to credit the sum of total lines 0000001 and 0000002 columns J of the form 300.03 is transferred to this line. When using the split method of crediting, this line indicates the total amount of tax paid on imported goods used for the purposes of taxable turnover;

      15) the line 300.00.020 A is indicates the value of the imported goods for which the value-added tax was paid by the tax credit in accordance with the terms of the subsurface use contract;

      16) in the line 300.00.020 B the amount of value added tax on the import of goods paid by the tax credit in accordance with the terms of the subsurface use contract is indicated;

      17) the line 300.00.021 indicates the total amount of turnover for the purchase of goods, works, services, defined as the sum of lines 300.00.013A, 300.00.014 A, 300.00.015, 300.00.016 A, 300.00.017, 300.00.018, 300.00.020 A and 300.00.026 A (300.00.013A + 300.00.014 A + 300.00.015 + 300.00.016 A + 300.00.017+ 300.00.018 + 300.00.020 A + 300.00.026A);

      18) the line 300.00.022 indicates the adjustment of the amount of value added tax to be credited, which is performed in the cases and in the manner provided for in Articles 258 and 259 of the Tax Code. The line may have a negative value. the amount recorded in line 300.06.024 V is transferred to this line;

      19) the line 300.00.023 is indicates the total amount of value added tax attributable to the credit for the tax period, except for that indicated in line 300.00.024. It is determined as the sum of lines 300.00.013 B, 300.00.014 B, 300.00.016 B, 300.00.019 B, 300.00.020 B, 300.00.022 B, (300.00.013 B + 300.00.014 B + 300.00.016 B + 300.00.019 B + 300.00.020 B + 300.00.022 B). This line is not filled in by the taxpayer using the proportional and separate method of crediting the value added tax amount, which fills in the line 300.00.024;

      20) In the line 300.00.024, which is independently determined by the taxpayer, the amount of value added tax to be credited for the tax period shall be indicated if the taxpayer uses the proportional and separate method of crediting the amount of value added tax, namely:

      taxpayers in availability of turnover exempted from value added tax in accordance with paragraph 1 of Article 249 of the Tax Code, in the case of the simultaneous use of proportional and separate methods of deducting the amount of value added tax in accordance with paragraphs 3, 4 and 5 of Article 260 of the Tax Code;

      banks, organizations engaged in certain types of banking operations, microcredit organizations that use, in accordance with paragraph 2 of Article 262 of the Tax Code, the right to apply a separate method for accounting for the amount of value added tax, for turnover related to the receipt and sale of pledged property (goods) when they apply proportional the method of crediting value added tax on other received goods, works, services;

      by lessors using, in accordance with paragraph 3 of Article 262 of the Tax Code, the right to apply a separate method for accounting for value added tax on turnover related to the transfer of property to financial leasing, when they use the proportional method of crediting value added tax on other received goods, works; services;

      Islamic banks using, in accordance with paragraph 5 of Article 262 of the Tax Code, the right to apply a separate method of crediting amounts of value added tax on turnover related to the acquisition and transfer of property in the framework of financing commercial activities as a commercial intermediary with a commercial loan method of crediting value added tax on other received goods, works, services.

      This line consists of lines 300.00.024I, 300.00.024II, 300.00.024III;

      21) the line 300.00.024I indicates the amount of value added tax attributable to the credit by the proportional method when applying the proportional and separate method of attributing to credit;

      22) the line 300.00.024II indicates the amount of value added tax to be credited by the separate method when applying the proportional and separate method of crediting;

      23) the line 300.00.024III indicates the amount of value added tax on goods, works, services used at the same time for the purposes of taxable and non-taxable turnover on proportional and separate methods of reference to credit;

      24) the line 300.00.025 indicates the amount of the allowed credit of value added tax for the tax period. The line consists of lines 300.00.025I, 300.00.025II, 300.00.025III, one of the lines is to be filled in, depending on the applied method of crediting value added tax;

      25) in the line 300.00.025I is indicated the amount of the allowable credit of value added tax when using the separate method of crediting. Sum of the line 300.00.023 is transferred to this line;

      26) the line 300.00.025II indicates the amount of the allowed credit of value added tax when using the proportional method of crediting, defined as the product of the line 300.00.023 and 300.00.007 (300.00.023x300.00.007);

      27) the line 300.00.025III indicates the amount of the allowed credit of value added tax when applying simultaneously the proportional and separate method of crediting determined by the formula: ((300.00.024I x 300.00.009) + (300.00.024III x 300.00.007) + 300.00.024II);

      28) the line 300.00.026A indicates the value of imported goods for which value-added tax has been paid by tax credit, in accordance with paragraphs 74 articles 49 and 19 of article 49-1 of the Enacting Law, with the exception of the value of imported goods specified in line 300.00. 020 A. The amount indicated in line 300.04.001 B is transferred to this line;

      29) the line 300.00.026B indicates the amount of value added tax on imported goods for which the tax was paid by a credit method, in accordance with paragraphs 74 articles 49 and 19 of article 49-1 of the Enacting Law, with the exception of value added tax on imported goods indicated in line 300.00.020 V. The amount indicated in line 300.04.001 B is transferred to this line.

      18. When completing the section “Calculations on VAT for the tax period”, it shall be noted that if the taxpayer submits the application 300.12, then the formulas provided for in this section do not apply. The sum of each of the corresponding lines from 300.12.025I to 300.12.025II is transferred to the corresponding lines from 300.00.027I to 300.00.027II

      In the section "Calculations for VAT for the tax period":

      Line 300.00.027 indicates the calculated amount of value added tax for the reporting tax period, which consists of lines 300.00.027I and 300.00.027II:

      1) the line 300.00.027I indicates the amount of tax payable to the budget for the tax period. This line is defined:

      with a separate method of attributing to the credit as the difference between the lines300.00.012, 300.00.025I and 300.00.026 B (300.00.012 - 300.00.025I - 300.00.026 B);

      with the proportional method of crediting as the difference between the lines300.00.012, 300.00.025II and 300.00.026 B (300.00.012 - 300.00.025II - 300.00.026 B);

      when applying the proportional and separate method of assignment to set-off as the difference between the lines300.00.012, 300.00.025III and 300.00.026 B (300.00.012 - 300.00.025III - 300.00.026 B);

      2) in the line 300.00.027II is indicated the excess of the amount of value added tax attributable to credit over the amount of accrued tax for the reporting tax period.

      this line is defined:

      in case of separate method of crediting according to the formula (300.00.025I + 300.00.026 B - 300.00.012);

      with the proportional method of crediting by the formula (300.00.025II + 300.00.026 B - 300.00.012);

      when applying the proportional and separate method of crediting according to the formula (300.00.025III + 300.00.026 B - 300.00.012);

      3) in the line 300.00.028 is indicated the amount of the excess of value added tax with a cumulative total, transferred from previous tax periods, excluding the excess of value added tax for the reporting tax period. The line is filled by taxpayers who process agricultural products and apply Article 267 of the Tax Code;

      4) in the line 300.00.029 is indicated the amount of value added tax payable to the budget after deducting line 300.00.028. The line is filled in by taxpayers engaged in processing agricultural products and applying Article 267 of the Tax Code provided that the sum of line 300.00.027I exceeds the amount of line 300.00.028. Sum of the line is determined by the formula (300.00.027I-300.00.028). If the line 300.00.028 is equal to zero, then this line indicates the sum of the line 300.00.027I. Line 300.00.029 includes line 300.00.029 I;

      5) the line 300.00.029 I indicates the amount of value added tax payable to the budget with reduction by 70 percent, as provided for in Section 267 of the Tax Code. It is determined as the product of the line 300.00.029 and 30 percent (300.00.029х30%);

      6) the line 300.00.030 indicates the amount of the value added tax reduction on the taxpayer's personal account if the line 300.00.028 is equal to a non-zero value and Sum of the line 300.00.027I exceeds Sum of the line 300.00.028. The line is filled in by taxpayers engaged in processing agricultural raw materials and applying Article 267 of the Tax Code. Sum of the line is determined as the difference between the lines 300.00.029 and 300.00.029I;

      7) the line 300.00.031indicates the amount of excess of value added tax transferred to subsequent tax periods. The line is filled in by taxpayers engaged in processing agricultural raw materials and applying Article 267 of the Tax Code. The line is determined:

      as the difference between the lines 300.00.028 and 300.00.027I (300.00.028-300.00.027I), in case if the values of 300.00.027I and 300.00.028 are filled with a non-zero value and Sum of the line 300.00.028 exceeds Sum of the line 300.00.027I;

      as the sum of the lines 300.00.028 and 300.00.027II (300.00.028 + 300.00.027II), if the non-zero value of lines 300.00.027 II and 300.00.028 is filled therein. If line 300.00.027II is equal to zero, then the sum of line 300.00.031 is the sum of line 300.00.028 or. if line 300.00.028 is equal to zero, the sum of line 300.00.027 II is the sum of line 300.00.031.

      The line is not filled in if sum of the line 300.00.027I exceeds sum of the line 300.00.028;

      8) the line 300.00.032 indicates the amount of value added tax on goods, work, services used for the purposes of turnover taxed at a zero rate. The line is not filled in by value added tax payers meeting the requirements stipulated by paragraph 2 of Article 25 of the Enacting Law and paragraph 3 of Article 272 of the Tax Code.

      19. In the section "Demand for the return of VAT excess":

      1) the line 300.00.033 indicates the requirement to refund the excess value-added tax to be credited over the amount of the accrued tax in accordance with articles12 of the Enacting Law and article 272 of the Tax Code. This line is not filled in if in the section “General information about the payer of value added tax” in line 5 the type of declaration “additional”, “additional upon notification” is marked, and also if the taxpayer is assigned to one of the categories specified in paragraph 5 Article 273 of the Tax Code;

      2) the line in line 300.00.033 I is marked if the taxpayer refuses to refund VAT excess under the simplified procedure in accordance with Section 274 of the Tax Code;

      3) the line 300.00.033 II indicates the tax period for which the value added taxpayer submits this claim for the return of the amount of the excess value added tax. this line shall be filled in, if the line 300.00.033 is filled in.

      20. In Section "Taxpayer's liability":

      1) the field “Full name of the taxpayer (manager)” indicates the last name, first name and patronymic (if any) of the manager in accordance with the constituent documents. If the tax return is submitted by an individual entrepreneur, his/her last name, first name and patronymic (if any) shall be indicated in accordance with the certificate of state registration of the individual entrepreneur;

      2) date of the tax return filing.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 300.01 –
Turnover on sales taxable at zero rate

      21. This form is intended to reflect in detail information about the turnover taxed on the value added tax at zero rate, as well as the amount of value added tax attributed to credit on goods, works, services used for turnover purposes taxed at zero rate.

      Schedule 300.01 is to be filled in if in the section “General information about the VAT payer” of the form 300.00 in line 12 “Submitted schedules” the box “01” is marked.

      22 The section “Turnover on sales taxable at zero rate” reflects turnovers that are taxable at zero rate in accordance with Chapters 31 and 37-1 of the Tax Code.

      In this section:

      1) the line 300.01.001 indicates the turnover on the sale of goods for export. This line includes lines 300.01.001 I, 300.01.001 II and 300.01.001 III;

      2) in the line 300.01.001 I indicate the turnover on the sale of goods for export to the states other than members of the customs union;

      3) the line 300.01.001 II indicates the turnover for the sale of goods for export to the Russian Federation;

      3-1) in the line 300.01.001 III is indicated the turnover on the sale of goods for export to the Republic of Belarus;

      4) the line 300.01.002 indicates the turnover on the implementation of services for international transport;

      5) in the line 300.01.003 is indicated other sales taxable at zero rate;

      6) the line 300.01.004 indicates the total turnover on sales subject to value added tax at zero rate, defined as the sum of lines from 300.01.001 to 300.01.003.

      23. The section "The amount of VAT attributed to credit and used for the purposes of turnover taxable at zero rate" is not filled in by value added tax payers meeting the conditions stipulated by paragraph 2 of Article 25 of the Enacting Law and paragraph 3 of Article 272 of the Tax Code.

      In this section:

      1) the line 300.01.005 indicates the amount of value added tax credited for goods, works, services used for the purposes of turnover for the sale of goods for export;

      2) the line 300.01.006 indicates the amount of value added tax attributed to credit for goods, works, services used for the purposes of turnover in the sale of services for international transport;

      3) the line 300.01.007 is indicates the amount of value added tax credited for goods, work, services used for the purposes of turnover for other sales, taxable at a zero rate;

      4) the line 300.01.008 indicates the total amount of value added tax, credited for goods, works, services used for the purposes of turnover taxed at a zero rate. This line is defined as the sum of lines from 300.01.005 to 300.01.013.

      The amount of line 300.01.004 is transferred to line 300.00.002.

      Sum of line 300.01.008 is transferred to line 300.00.032.

4. Drafting of form 300.02 –
Turnover on the sale of goods, works,
services and imports exempted from value added tax

      24. This form is intended for a detailed reflection of the turnover on the sale of goods, works, services and imports exempted from value added tax in accordance with Chapter 33 and paragraph 1 of Article 276-15 of the Tax Code.

      Schedule 300.02 is to be filled in if in the section “General information about the VAT payer” of the form 300.00 in line 12 “Submitted schedules” the box “02” is marked.

      25. In the section “Sales turnovers exempted from VAT”:

      1) the line 300.02.001 indicates the amount of turnover on the sale of goods, works, services exempted from value added tax in accordance with Articles 248-254 of the Tax Code and the relevant provisions of Article 49 of the Enacting Law;

      2) the line 300.02.002 indicates the turnover on the sale of goods, works, services exempted from value added tax in accordance with international agreements providing for such exemption;

      3) line 300.02.003 indicates the turnover on the sale of services for the repair of goods imported into the territory of the Republic of Kazakhstan from the territory of the Member States of the Customs Union, including its restoration, replacement of component parts in accordance with subparagraph 2) of paragraph 1 of Article 276-15 of the Tax Code;

      4) the line 300.02.004 indicates the turnover on the sale of goods produced from the goods specified in subparagraph 2) of paragraph 2 of Article 276-15 of the Tax Code;

      5) the line 300.02.005 indicates the turnover on the remuneration paid by the lessee-taxpayer of the Republic of Kazakhstan to the lessor of another Member State of the customs union under a leasing agreement;

      6) the line 300.02.006 indicates the total amount of turnovers on the sale of goods, works, services exempted from value added tax, defined as the sum of lines from 300.02.001 to 300.02.005.

      26 In the section “Import exempted from VAT”:

      1) The line 300.02.007 indicates the import exempted from value added tax in accordance with Section 255 of the Tax Code. This line includes the lines 300.02.007 I, 300.02.007 II, 300.02.007 III, 300.02.007 IV, 300.02.007 V;

      2)in the line 300.02.007 I the amount of goods, with the exception of excisable goods imported as humanitarian aid in the manner determined by the Government of the Republic of Kazakhstanis indicated;

      3) in the line 300.02.007 II the amount of goods with the exception of excisable goods imported for the purposes of charitable assistance from the state, governments of states, international organizations, including the provision of technical assistance is indicated;

      4) in the line 300.02.007 III the amount of goods subject to declaration in accordance with the customs legislation of the Republic of Kazakhstan and (or) the customs union in customs procedures establishing exemptions from taxes is indicated;

      5)in the line 300.02.007 IV the amount of medicinal products of any form, including medicinal substances; medical (veterinary) products, including prosthetic and orthopedic devices, deaf-and-tick equipment and medical (veterinary) equipment; materials, equipment and components for the production of medicines of any form, including medicinal substances, medical (veterinary) products, including orthopedic products, and medical (veterinary) equipment is indicated;

      6) other imports exempted from value added tax in accordance with Section 255 of the Tax Code and (or) international treaties are indicated in the line 300.02.007 V;

      7) in the line 300.02.008 the import of goods imported by a legal entity, its contractors operating under the concession agreement concluded with the Government of the Republic of Kazakhstan for the implementation of the infrastructure project until January 1, 2009 is indicated;

      8) in the line 300.02.009 is indicated the importation into the territory of the Republic of Kazakhstan from the territory of the Member States of the customs union of goods intended for processing, as well as goods with which the processing of goods is carried out in accordance with subparagraph 2) of paragraph 2 of Article 276-15 of the Tax the Code;

      9) in the line 300.02.010 is indicated the temporary importation into the territory of the Republic of Kazakhstan of goods provided for in the list in accordance with paragraph 3 of Article 276-15 of the Tax Code;

      10) in the line 300.02.011 is indicated the total amount of imports exempted from VAT, defined as the sum of lines from 300.02.007 to 300.02.010.

      Sum of the line 300.02.006 is transferred to the line 300.00.005.

      Sum of the line 300.02.011 is transferred to the line 300.00.017

5.Drafting of form 300.03 - Imports of goods for which
the value added tax is changed

      27. This form is completed both when drafting of declaration for the tax period in which goods were imported and the deadline for paying value added tax was changed in accordance with paragraphs 28-50 of Article 49 of the Enacting Law, and when drafting a declaration for subsequent tax periods until full repayment of the debt on value added tax.

      Schedule 300.03 is to be filled in if in the section “General information about the VAT payer” of the form 300.00 in line 12 “Submitted schedules” the box “03” is marked.

      28. In the Section “Import of goods with respect to which the VAT payment deadline has been changed”:

      1) in column A the ordinal number of the line shall be indicated;

      2) in column В the code of the type of import shall be indicated:

      1 - import of goods for industrial processing;

      2 - import of water, gas, electricity;

      3) column C is indicated the reference number and date of declaration on the goods. When importing goods from the Member States of the Customs Union, this box indicates the number and date of the Application for goods import and payment of indirect taxes of the form 328.00, assigned by the taxpayer;

      4) Column D indicates the amount of value added tax in accordance with the goods declaration. When importing goods from the Member States of the Customs Union, this column indicates the amount of the value-added tax in accordance with the Application for the Importation of Goods and Payment of Indirect Taxes of the Form 328.00;

      5) in the column E the term (amended) is indicated, for the redemption of tax. For goods imported from the Member States of the Customs Union, the change in the deadline for payment of tax on goods imported from the territory of the Member States of the Customs Union to the territory of the Republic of Kazakhstan is made for a period of not more than three months from the date of registration of such goods in accordance with paragraph 2 of Article 276-6 of the Tax Code;

      6) Column F is indicated the amount of value added tax credited in the reporting tax period in accordance with paragraph 47 of Article 49 of the Law on the introduction into the account of debt repayment on the amount of tax whose due date has been changed. The specified tax amount is determined as the difference between the amount reflected in line 300.00.013 and the amounts indicated in lines 300.00.011 and 300.00.012 of form 300.00 made up for the reporting tax period, i.e. 300.00.013 - (300.00.011 + 300.00.012);

      7) Column G is indicated the amount of value added tax redeemed in accordance with paragraph 47 of Section 49 of the Enacting Law to previous tax periods. In this column, the amounts reflected in the corresponding lines of column F for the previous tax period are transferred in accordance with the reference number of the goods declaration, reflected in column C and (or) in accordance with the number of the Import and Payment Indirect Import Form 328.00;

      8) column H is indicated the amount of value added tax unpaid by crediting with the budget for goods sold within a three-month period, defined as the difference of the corresponding lines of column D to the sum of lines of columns F and G (D - (F + G);

      9) c column I is indicated the corresponding budget classification code;

      10) column J is indicated the amount of value added tax actually paid to the budget in the reporting tax period for imported goods;

      11) column K is indicated the amount of value added tax paid in previous tax periods for imported goods. In this column, the amounts reflected in the corresponding lines of column J for the previous tax period are transferred in accordance with the reference number of the cargo customs declaration, reflected in column C and (or) in accordance with the number of the Import and payment of indirect taxes;

      12) column L is indicated the amount of tax debt payable to the budget. This sum is defined as the difference of the corresponding lines of the column D to the sum of the lines of the columns F, G, J, and K;

      13) in the final line 0000001 is indicated the total amount of imports of goods for industrial processing;

      14)in the final line 0000002 is indicated the total amounts for the import of water, gas, and electricity.

      The sum of the bottom lines 0000001, 0000002 of column J is transferred to line 300.00.019.

6. Drafting of form 300.04 –
Import of goods for which value added tax is paid
by the tax credit

      29. This form is intended for a detailed reflection of information on the import of goods (including from the Member States of the customs union), carried out during the tax period for which the value added tax during customs clearance is paid by the tax credit provided for in paragraph 49-77 of Article 49 and Articles 49-1 of the Enacting Law.

      Schedule 300.04 is to be filled in if in the section “General information about the VAT payer” of the form 300.00 in line 12 “Submitted applications” the box “04” is marked.

      30. In the section "VAT accrual on import of goods paid by the tax credit":

      1) the line 300.04.001 A indicates the amount of taxable import, the value-added tax on which is paid by the tax credit method. This line includes lines 300.04.001 I A, 300.04.001 II A, 300.04.001 III A, 300.04.001 IV A, 300.04.001 V A, 300.04.001 VI A, 300.04.001 VII A, 300.04. 001 VIII A, 300.04.001 IX A;

      2) in the line 300.04.001 I А the amount of imported equipment is indicated;

      3) in the line 300.04.001 II A the amount of imported agricultural equipment is indicated;

      4) in the line 300.04.001 III A the amount of imported freight rolling stock of motor transport is indicated;

      5) in the line 300.04.001 IV A the amount of imported airplanes and helicopters is indicated;

      6) in the line 300.04.001 V А the amount of imported railway locomotives and wagons is indicated;

      7) in the line 300.04.001 VI A the amount of imported sea vessels is indicated;

      8) in the line 300.04.001 VII A the amount of imported spare parts is indicated;

      9) in the line 300.04.001 VIII A the amount of imported pesticides (toxic chemicals) is indicated;

      10)in the line 300.04.001 IX A the amount of imported breeding animals of all types and equipment for artificial insemination is indicated;

      11) in the line 300.04.001 B the amount of value added tax on the import of goods paid by the tax credit is indicated. This line includes lines 300.04.001 I В, 300.04.001 II В, 300.04.001 III В, 300.04.001 IV В, 300.04.001 V В, 300.04.001 VI В, 300.04.001 VII В, 300.04. 001 VIII B, 300.04.001 IX B;

      12) In the line 300.04.001 I, the amount of value added tax on imported equipment is indicated;

      13) in the line 300.04.001 II B the amount of value added tax on imported agricultural equipment is indicated;

      14) in the line 300.04.001 III B the amount of value added tax on imported freight rolling stock of motor transport is indicated;

      15) in the line 300.04.001 IV B the amount of value added tax on imported airplanes and helicopters is indicated;

      16) in the line 300.04.001 V В the amount of value added tax on imported railway and wagon locomotives is indicated;

      17) in the line 300.04.001 VI, the amount of value added tax on imported ships is indicated;

      18) in the line 300.04.001 VII B is indicate the amount of value added tax on imported spare parts;

      19) in the line 300.04.001 VIII B the amount of value added tax on imported pesticides (toxic chemicals) is indicated;

      20) in the line 300.04.001 IX the amount of value added tax on imported breeding animals of all types and equipment for artificial insemination is indicated.

      Sum of the line 300.04.001 A is transferred to the line 300.00.026 A

      Sum of line 300.04.001 is transferred to lines 300.00.011 and 300.00.026 V.

7. Drafting of form 300.05 –
Works, services purchased from a non-resident

      31. This form is intended to reflect in detail the information on the amounts of value added tax payable and paid for a non-resident in accordance with Section 241 of the Tax Code.

      Schedule 300.05 is to be filled in if in the section “General information about the VAT payer” of the form 300.00 in line 12 “Submitted schedules” the box “05” is marked.

      32. In the section “On works and services purchased from a non-resident in the reporting tax period”:

      1) in the line 300.05.001 the taxable turnover for the sale of works and services purchased from a non-resident is indicated. The amount of the taxable turnover is determined in accordance with paragraph 2 of Article 241 of the Tax Code;

      2) in the line 300.05.002 the amount of value added tax payable for a non-resident is indicated for the turnover indicated in the line 300.05.001. This line is subject to obligatory filling in, if the line 300.05.001 is filled in;

      3) the line 300.05.003 indicates the amount of value added tax actually paid to the budget during the tax period, according to the turnover indicated in the line 300.05.001. This line also includes the amount of tax overpaid to the budget, credited to repay the arrears in value-added tax payable to a non-resident, in accordance with Article 31 of the Enacting Law.

      33. The section “On works and services purchased from a non-resident in previous tax periods” provides information on works and services purchased from a non-resident in previous tax periods for which value-added tax on a non-resident was partially or fully paid during the reporting tax period:

      1) the line 300.05.004 indicates the taxable turnover on works and services purchased from a non-resident in previous tax periods. This line is filled in if value-added tax payable to the budget has not been paid (or was partially paid) by the due date;

      2) in the line 300.05.005 the amount of value added tax payable for a non-resident is indicated for the turnover indicated in line 300.05.004;

      3)in the line 300.05.006 is indicated the amount of value added tax actually paid to the budget during the tax period, according to the turnover indicated in line 300.05.004. This line also includes the amount of tax that has been unduly paid to the budget, credited against the payment of arrears in value-added tax payable to a non-resident, in accordance with Article 31 of the Enacting Law;

      4) the line 300.05.007 indicates the total amount of value added tax actually paid to the budget in the tax period for works and services purchased from a non-resident, defined as the sum of the lines 300.05.003 and 300.05.006.

      Sum of the line 300.05.001 is transferred to the line 300.00.014 A.

      Sum of the line 300.05.007 is transferred to the line 300.00.014 V.

8. Drafting of form 300.06 –
Adjustment of the amount of taxable and exempted turnover and
the amount of value added tax credited

      34. This form is intended to reflect in detail the adjustment of the amount of taxable and exempted turnover and the amount of value added tax made in the reporting tax period. The adjustment of the amount of taxable and exempted turnover and the amount of value added tax is made in the cases and in the manner provided for in Articles 239 and 240 of the Tax Code. Also, this form reflects information on the adjustment of the amount of value added tax attributed to credit in accordance with Articles 258 and 259 of the Tax Code.

      Schedule 300.06 is to be filled in if in the section “General information about the VAT payer” of the form 300.00 in line 12 “Submitted schedules” the box “06” is marked.

      Lines of this form can have a negative and (or) positive value. In case of adjustment of the size of the released turnover the column and adjustment of the size of the turnover taxable at zero rate, column B, “The amount of VAT adjustment” in the section “Adjustment of the amount of taxable and exempted turnover” is not filled.

      If in other document confirming the occurrence of cases in which the taxable turnover is adjusted, the amount of value added tax is not indicated, this amount is determined by applying the tax rate to the amount of taxable turnover adjustment.

      35 The lines from 300.06.001 A to 300.06.008 A in the section “Correction of the size of taxable and exempt turnover” are filled in both when adjusting the size of taxable turnover and when adjusting the size of exempt turnover.

      In the section “Adjustment of the size of taxable and exempt turnover”:

      1) the line 300.06.001 A indicates the amount of the turnover adjustment associated with the partial or full return of the goods;

      2) in the line 300.06.001 B the amount of the adjustment of value added tax on taxable turnover related to the partial or full return of goods is indicated;

      3) the line 300.06.002 A indicates the amount of the adjustment in turnover for goods, work, services for which the terms of the transaction have changed;

      4) the line 300.06.002 B indicates the amount of the adjustment of value added tax on taxable turnover on goods, works, services for which the terms of the transaction have changed;

      5)in the line 300.06.003 A is indicated the amount of the adjustment in turnover made in connection with the price change, compensation for goods, works, services sold;

      6) in the line 300.06.003 B is indicated the amount of the adjustment of the value added tax on taxable turnover made in connection with the price change, compensation for goods, works, services sold;

      7) in the line 300.06.004 A the amount of the turnover adjustment is indicated in connection with the price discount, the sales discount;

      8) in the line 300.06.004 B is indicated the amount of the adjustment of value added tax on taxable turnover in connection with a discount on the price, a discount on sales;

      9) in the line 300.06.005 A the amount of the turnover adjustment is indicated upon receipt of the difference in value for the realized goods, works, services when they are paid in tenge;

      10)in the line 300.06.005 is indicated the amount of the adjustment of value added tax on taxable turnover when receiving the difference in value for goods sold, work, services paid in tenge;

      11) in the line 300.06.006 A the amount of the turnover adjustment is indicated when returning the container;

      12) in the line 300.06.006 B is indicated the amount of the adjustment of the value added tax on taxable turnover upon return of the container;

      13) in the line 300.06.007 A the amount of the turnover adjustment is indicated when recognizing doubtful claims;

      14) in the line 300.06.007 B is indicated the amount of the adjustment of the value-added tax on taxable turnover upon recognition of doubtful claims;

      15) in the line 300.06.008 A the amount of the turnover adjustment is indicated when the amount of taxable turnover is increased by the payment value for doubtful claims;

      16) in the line 300.06.008 B is indicated the amount of the adjustment of value added tax on taxable turnover with an increase in the amount of taxable turnover on the cost of payment for doubtful claims;

      17) in the line 300.06.009 A the total amount of the adjustment of the amount of taxable turnover is indicated, except for the amount of adjustment of the amount of turnover taxed at the zero rate, and is determined by adding the amounts from the lines from 300.06.001 A to 300.06.008 A by taxable turnover, for exclusion of turnovers taxable at zero rate;

      18) in the line 300.06.009 B the total amount of the adjustment of value added tax on taxable turnover is indicated, which is determined by adding the amounts from the lines from 300.06.001 V to 300.06.008 V by taxable turnover;

      19) in the line 300.06.010 A the total amount of the adjustment of the amount of turnover taxable at the zero rate is indicated, which is determined by adding the amounts from the lines from 300.06.001 A to 300.06.008 And the turnover that is taxed at zero rate;

      20) in the line 300.06.011 A, the total amount of the adjustment of the amount of the released turnover is indicated, which is determined by adding the amounts from the lines from 300.06.001 A to 300.06.008 A on the released turnover.

      36 In the section "Adjustment of the amount of VAT attributed to credit":

      1)in the line 300.06.012 A the amount of the adjustment in turnover for goods, works, services for which the value-added tax has been set off in previous tax periods and which were not used for taxable turnover in the reporting tax period is indicated;

      2)in the line 300.06.013 A the amount of the adjustment in turnover for goods in the event of damage or loss is indicated. This line can only have a negative value;

      3) in the line 300.06.014 a indicates the amount of turnover adjustment for excess losses. This line is filled in by those payers of value added tax who, in accordance with the legislation of the Republic of Kazakhstan, are entities of natural monopolies;

      4) in the line 300.06.015 A the amount of adjustment of the turnover of the property transferred as a contribution to the authorized capital is indicated;

      5) in the line 300.06.016 A is indicated the amount of the turnover adjustment for goods partially or fully returned to the supplier;

      6) in the line 300.06.017 A is indicated the amount of the adjustment in turnover for goods, works, services for which the terms of the transaction have been changed;

      7)in the line 300.06.018 A is indicated the amount of the adjustment in turnover made in connection with a change in price, compensation for goods, works, services purchased;

      8) in the line 300.06.019 A the amount of the turnover adjustment is indicated in connection with the price discount, the sales discount;

      9) in the line 300.06.020 A the amount of the turnover adjustment is indicated in connection with the receipt of the difference in the value of the goods, works, services sold when they are paid in tenge;

      10) in the line 300.06.021 A the amount of the turnover adjustment when returning the container is indicated;

      11) in the line 300.06.022 A is indicated the amount of the turnover adjustment for doubtful obligations, writing off obligations;

      12) in the line 300.06.023 A the amount of the turnover adjustment is indicated when making payments for doubtful obligations for which the value-added tax credit was previously adjusted while recognizing doubtful obligations;

      13) in the line 300.06.024 A is indicated the total amount of the turnover adjustment for the purchased goods, works, services, defined as the sum of lines from 300.06.012 A to 300.06.023 A;

      14) in the line 300.06.012 is indicated the amount of the credit adjustment for the value-added tax on goods, works, services for which the value-added tax was charged to the previous tax periods, and which were not used for the reporting tax period taxable turnover.

      Adjustment of credit on goods, works, services is made as follows:

      the amount of value added tax that is subject to adjustment for fixed assets that are not used for the purposes of taxable turnover is determined by the book value, that is, minus depreciation, excluding revaluation by applying the value-added tax rate in effect at the time of acquisition of the fixed asset;

      for inventories partially used for purposes other than taxable turnover, the adjustment of value added tax previously credited is made in part of the tax amount credited for goods not used for taxable turnover;

      by using works or services not for the purposes of taxable turnover, adjustment is made for works, services not previously used for the purposes of taxable turnover;

      15) in the line 300.06.013 B is indicated the amount of the credit adjustment for value added tax on goods in the event of their damage or loss. This line can have only negative value;

      16) in the line 300.06.014 the amount of adjustment of credit on the value added tax on excess losses is specified. This line is filled in by those payers of value added tax who, in accordance with the legislation of the Republic of Kazakhstan, are subjects of natural monopolies;

      17) in the line 300.06.015 is indicated the amount of the credit adjustment for value added tax on property transferred as a contribution to the share capital;

      18) in the line 300.06.016 is indicated the amount of the credit adjustment for value added tax on goods, partially or fully returned to the supplier;

      19) in the line 300.06.017 B is indicated the amount of the credit adjustment for value added tax on goods, works, services for which the terms of the transaction have been changed;

      20) in the line 300.06.018 is indicated the amount of the credit adjustment for value-added tax made in connection with price changes, compensation for goods, works, services purchased;

      21) in the line 300.06.019 is indicated the amount of the credit adjustment for value-added tax in connection with the price discount, sales discount;

      22) in the line 300.06.020 B is indicated the amount of the credit adjustment for the value-added tax in connection with the receipt of the difference in the value of goods, works, services sold when paid in tenge;

      23) in the line 300.06.021 B is indicated the amount of the credit adjustment for value added tax when returning the container;

      24) in the line 300.06.022 B is indicated the amount of the credit adjustment for value-added tax on doubtful obligations, write-off of obligations;

      25) in the line 300.06.023 B is indicated the amount of the credit adjustment for value added tax, when making payments for doubtful liabilities, for which the value added tax was previously adjusted when recognizing doubtful liabilities;

      26) in the line 300.06.024 B is indicated the total amount of the credit adjustment for value added tax, defined as the sum of lines from 300.06.012 B to 300.06.023 B.

      Sum of the line 300.06.009 A is transferred to the line 300.00.003 A.

      Sum of the line 300.06.009 B is transferred to the line 300.00.003 V.

      Sum of the line 300.06.010 A is taken into account in line 300.00.002 A.

      Sum of the line 300.06.011 A is taken into account in line 300.00.005 A.

      Sum of the line 300.06.024 B is transferred to the line 300.00.022.

9. Drafting of form 300.07 –
Register of invoices for realized goods, works,
services during the reporting tax period

      37. This form is intended for a detailed reflection of information on invoices issued for realized goods, works, services. If there are sales turnovers for the reporting tax period, this application is subject to mandatory submission and filling.

      38. In this form reflects the invoice, the date of the turnover for the implementation of which falls on the reporting tax period.

      The register of invoices for realized goods, works, services during the reporting tax period (hereinafter referred to as the Register) is submitted on the invoices issued, including those issued by commissioners, committees, trustees, attorneys, in cases stipulated by paragraph 2 of Article 233 of the Tax Code, forwarders, parties to the agreement on joint activities.

      39 Invoices issued to non-residents who do not operate in the Republic of Kazakhstan, including through a branch and representative office, as well as those issued to individuals, except for individual entrepreneurs, are not reflected in the Register.

      40 In the section "The amount of VAT on sold goods, works, services:

      1) in column A the ordinal number of the line is indicated;

      2) in column В, the status of the supplier is indicated in capital Cyrillic letters. This column is filled in the case of the sale of goods, works, services under commission agreements, orders, transport expeditions, financial leasing, as part of joint activity agreements. If the supplier is a commitment, the status “K” is indicated; commission agent - indicates the status of "M"; principal - indicates the status of "D"; attorney - indicates the status of "P"; Forwarder - indicates the status of "E"; lessor - indicates the status of "L". If the realization of goods, works, services is carried out in the framework of agreements on joint activities by the supplier-participant (s) of the agreement on joint activities, then this column indicates the status "C";

      3) column C is indicated the registration number of the taxpayer of the buyer, indicated in the invoice;

      4) column D is indicated the individual identification (business identification) number (if any) of the buyer;

      5) in column E, the invoice number is indicated in Arabic numerals, which shall correspond to the number reflected in the invoice.

      The number of boxes to indicate the invoice number when providing the registry of invoices for realized goods, work, services during the reporting period in electronic form is not limited;

      6) column F is indicated the date of issuance of the invoice or additional invoice issued in accordance with Section 265 of the Tax Code when adjusting the size of taxable or exempted turnover;

      7) column G is indicated the type of activity for a taxpayer who carries out activities under a special tax regime in accordance with Articles 448 - 452 of the Tax Code. In this case, this column is marked "1", if the invoice is issued solely for the purpose of carrying out activities, the taxation of which is carried out in the generally established manner; “2” - if the invoice is issued solely for the purpose of carrying out activities, the taxation of which is carried out under the special tax regime in accordance with Articles 448 - 452 of the Tax Code;

      8) column H is indicated the total value of the goods, works, services specified in the invoice, excluding value-added tax.

      At the same time, taxpayers issuing invoices to the buyer of goods, works, services, taking into account the features established by Article 264 of the Tax Code, this column indicates the total amount of turnover (taxable and (or) non-taxable) on the sale of goods, works, services reflected in the invoice, taking into account the cost of works and services performed and provided by carriers and (or) suppliers within the framework of the freight forwarding agreement.

      Commissioners issuing invoices to the buyer of goods, works, services, taking into account the features established by paragraph 18 of Article 263 of the Tax Code, indicate the total amount of turnover (taxable and (or) non-taxable) on the sale of goods, works, services, reflected in the invoice, drawn out by the commissioner, on the basis of the cost of goods, works, services, according to which the commissioners carry out their implementation to the buyer.

      The lessors issuing invoices for the leased asset transferred by them shall indicate in this column the amount of turnover (taxable or non-taxable) indicated in the invoice, based on the total amount of all lease payments in accordance with the financial leasing agreement without including the amount of interest and value added tax.

      The total value of column H is indicated only on the first page of form 300.07 in line 00000001 and is determined by adding all the amounts reflected in this column of all pages;

      9) in the Column I is reflected the amount of value added tax indicated in the invoice. The total value of column I is indicated only on the first page of form 300.07 in line 00000001 and is determined by adding all the amounts reflected in this column of all pages;

      10) in the column J is indicated the amount of the accrued value added tax for the reporting tax period.

      When transferring property to financial leasing, this column indicates the amount of the accrued value-added tax on taxable turnover, determined in accordance with paragraph 10 of Article 238 of the Tax Code.

      According to the invoice issued during the implementation of periodicals in accordance with paragraph 11 of Article 263 of the Tax Code, in this column is indicated the amount of accrued value-added tax on taxable turnover determined in accordance with paragraph 16 of Article 238 of the Tax Code.

      According to the invoice issued under the joint activity agreement in accordance with paragraph 1 of Article 235 of the Tax Code, in this column is indicated the amount of the accrued value-added tax attributable to this party to the joint activity agreement.

      The invoice issued in accordance with paragraph 3 of Article 235 of the Tax Code, when the participant (s) of the joint activity agreement is implemented, in this column is indicated the amount of the accrued value-added tax attributable to each party to the joint activity agreement. In this case, one invoice may be indicated in the Register in several lines depending on the number of parties to the joint activity agreement.

      The column J is subject to mandatory execution if the corresponding line is filled with column I. The total value of column J is indicated only on the first page of form 300.07 in line 00000001 and is determined by adding all the amounts reflected in this column of all pages.

      41. Amendments and additions to the registries shall be made with due regard to:

      1) in the main form of the VAT return of the form 300.00, taking into account the assignment to the type of tax reporting provided for in paragraph 3 of Article 63 of the Tax Code, it is necessary to put a mark in the “supplementary” or “supplementary on notification” box;

      2) in the “General information about the VAT payer” section of the Register, the taxpayer registration number, individual identification (business identification) number (if any) and the tax period for which changes and additions are made are indicated;

      3) in case of detection of an error in any of columns B, C, D, E, F, G, H, I, J of the section “VAT Amount for Realized Goods, Work, Services”, the previously indicated erroneous invoice is deleted from the Registry. To delete an erroneous invoice, the additional Registry is indicated the line number following the last line number of the previously submitted Registry for the period in which changes are made, the previously reflected details of columns B, C, D, E, F, G, and, I, J, the previously reflected amounts are indicated with a minus sign. Next, a new line introduces an invoice with the correct details and amounts;

      4) in the case of the addition of the Registry for the tax period, new lines indicate the line number following the last line number of the previously submitted Registry for the period in which the additions are made.

      42 When applying subparagraphs 3) and 4) of paragraph 41 of the Rules, it shall be noted that if the first additional declaration is submitted after the submission of the next declaration, then when completing the registry or deleting lines from the registry, the line number is indicated, following the last registry line to the next declaration.

      If an additional tax return to a regular tax return is submitted, to which additional tax return have already been submitted, then when making additions to the Register or deleting lines from the Register, the line number shall be indicated, following the last line of the register submitted to the last additional tax return.

10. Drafting of form 300.08 –
Register of invoices (documents for the release of goods from the
state reserve) for purchased goods, works, services
during the reporting tax period

      43. Form 300.08 is intended to reflect information about invoices - invoices (documents for the release of goods from the state material reserve) for goods, works, services acquired in the territory of the Republic of Kazakhstan. When making purchases of goods, works, services for the reporting tax period, this application is subject to mandatory submission and filling.

      The register of invoices for purchased goods, works, services during the reporting period (hereinafter referred to as the Register) is also represented by commission agents, committees, agents, principals, forwarders, parties to a joint activity agreement.

      Not reflected in the Register of invoices for goods, works, services purchased from non-residents who do not operate in the Republic of Kazakhstan, including through a branch, representative office.

      44. In the section "The amount of VAT on purchased goods, works, services":

      1) in the column A the ordinal number of the line is indicated;

      2) in the column B, in capital Cyrillic letters, the status of the supplier is indicated in the case of the acquisition of goods, works, services under commission agreements, transport expeditions, financial leasing, under agreements on joint activities.

      If the supplier of the invoice is the principal, the mark “K” is indicated; if the forwarder -is indicated the mark "E"; if the lessor - the mark "L". In case the purchase of goods, works, services is carried out from the supplier - the participant of the agreement on joint activity, then in this column the mark “C” is indicated;

      3) in the column C is indicated the supplier's taxpayer registration number indicated in the invoice (document);

      4) in the Column D is indicated the individual identification (business identification) number (if any) of the supplier;

      5) in the column E, the invoice number is indicated in Arabic numerals, which shall correspond to the number indicated in the invoice or indicate the number of the document for release of goods from the state reserve.

      The number of boxes for specifying the invoice number (document) when providing in electronic form the register of invoices for goods, works, services sold during the reporting period is not limited;

      6) column F is indicated the date of issuance of the invoice (document);

      7) in the column G is indicated the type of activity for a taxpayer who carries out activities under a special tax regime in accordance with Articles 448 - 452 of the Tax Code. At the same time, this column indicates “1” if the purchase of goods, works, and services on the invoice was made solely for the purposes of an activity that is taxed in accordance with the general procedure; “2” - if the purchase of goods, works, services on the invoice was made solely for the purposes of the activity, taxation of which is carried out under the special tax regime in accordance with Articles 448 - 452 of the Tax Code; “3” - if the purchase of goods, works, services on the invoice is to be distributed between the activity, the taxation of which is carried out in the generally established mode and the activity, the taxation of which is carried out under the special tax regime in accordance with Articles 448 - 452 of the Tax Code;

      8) column H is indicated the total value of the invoice (document) excluding value-added tax. The total value of column H is indicated only on the first page of form 300.08 in line 00000001 and is determined by adding all the amounts reflected in this column of all pages;

      9) in the column I is indicated the amount of value added tax indicated in the invoice (document). The total value of column I is indicated only on the first page of form 300.08 in line 00000001 and is determined by adding all the amounts reflected in this column of all pages;

      10) in the column J is indicated the amount of value added tax to be credited on the specified invoice (document).

      For an invoice issued under a financial leasing agreement, this column reflects the amount of value added tax to be credited in accordance with subparagraph 2) of paragraph 2 of Article 256 of the Tax Code.

      The invoice issued during the implementation of periodicals in accordance with paragraph 11 of Article 263 of the Tax Code reflects the amount of value added tax to be credited in accordance with subparagraph 4) of paragraph 2 of Article 256 of the Tax Code.

      According to the invoice issued in accordance with paragraph 1 of Article 235 of the Tax Code, when goods, works, services are purchased from the participant (s) of the joint activity agreement, this column indicates the amount of value added tax to be credited from each party agreement on joint activities. In this case, one invoice can be indicated in the Register in several lines depending on the number of parties to the joint activity agreement.

      According to the invoice issued in accordance with paragraph 3 of Article 235 of the Tax Code, when a participant (participants) of a joint activity agreement purchases goods, works, services in such activities, this column indicates the amount of value added tax to be credited this party to the agreement on joint activities.

      The total value of column J is indicated only on the first page of form 300.08 in line 00000001 and is determined by adding all the amounts reflected in this column of all pages.

      45. The procedure for making changes and additions to the previously submitted Register for purchased goods, works, services are similar to the procedure for making changes to the Register for goods, works, services sold, in accordance with paragraphs 41, 42 of these Rules.

11. Drafting of form 300.09 –
The register of invoices for goods sold in the Russian Federation
and (or) for processing raw materials supplied by the customer
during the tax period

      46. this form is intended for a detailed reflection of information on invoices issued for goods sold in the Russian Federation during the tax period or work done on processing raw materials imported to the territory of the Republic of Kazakhstan from the territory of the Russian Federation with subsequent export of processed products to another of the state.

      Also in this form to reflect the invoices issued in accordance with agreements (contracts) to residents of non-member states of the customs union for goods shipped to the Russian Federation during the tax period or work done on processing raw materials imported into the Republic Kazakhstan from the territory of the Russian Federation with the subsequent export of processed products to the territory of another state.

      47 Submission of the application 300.09 is mandatory if there is a turnover for the sale of goods for the reporting tax period of the Russian Federation and work done on the processing of raw material supplied to the territory of the Republic of Kazakhstan from the territory of the Russian Federation of the customs union with the subsequent export of processed products to the territory of another state.

      48 In this form reflects the invoice, the date of the turnover for the implementation of which falls on the reporting tax period.

      49. The inventory of invoices for goods sold (shipped) during the reporting tax period to the Russian Federation and work done on processing of raw material supplied to the Republic of Kazakhstan from the territory of the Russian Federation with subsequent export of processed products to the territory of another state appears on invoices issued.

      50. Issued invoices for realized goods in the Republic of Kazakhstan or executed works on processing of raw materials for residents of the Republic of Kazakhstan, operating in the Republic of Kazakhstan, and reflected in schedule 300.07.

      51. In the section "VAT Amount for Realized Goods, Works":

      1) in column A the ordinal number of the line is indicated;

      2) in column B, the TIN / RRC is indicated - the taxpayer identification number / registration reason code - the buyer from the Russian Federation. If the buyer is a legal entity, then the TIN and RRC are indicated through the "/" sign, if the buyer is an individual entrepreneur, then its TIN is indicated. In cases where, in accordance with the agreement (contract) on the basis of which goods are exported, the buyer of goods is a resident of a state that is not a member of a customs union, and the recipient of goods is a resident of the Russian Federation, this column is filled in when the consignee’s information in the specified agreement (contract). In this case, in column F, you should specify the appropriate type of turnover;

      3) in column C, the invoice number is indicated in Arabic numerals, which shall correspond to the number reflected in the invoice.

      The number of boxes to indicate the invoice number when providing the registry of invoices for goods sold, work, services during the reporting period in electronic form is not limited;

      4) in Column D is indicated the date of issuance of the invoice or additional invoice issued in accordance with Section 265 of the Tax Code;

      5) in column E is indicated the date of the turnover on sales, determined in accordance with paragraphs 1 and 4 of Article 276-6 of the Tax Code;

      6) in column F, in capital Cyrillic letters is indicated the type of turnover taxable at zero rate. If the invoice is issued for the goods exported to the Member States of the Customs Union, is indicated "E". If an invoice is issued to a resident of a state that is not a member of the customs union, and the consignee of goods in the Russian Federation is a resident of the Russian Federation, then the letter “G” is indicated in this column. If the invoice is issued for work on processing raw material supplied to the country imported into the territory of the Republic of Kazakhstan from the territory of another Member State of the customs union with the subsequent export of processed products to the territory of another state, it is indicated "P";

      7) in column G is indicated the total amount of turnover reflected in the invoice and taxable at zero rate for the realized goods (shipped) to the Member States of the customs union during the tax period, or the work done for processing raw materials imported into the Republic of Kazakhstan from the territory of another Member State of the Customs Union with the subsequent export of processed products to the territory of another State.

      The total value of column G is indicated only on the first page of form 300.09 in line 00000001 and is determined by adding all the amounts reflected in this column of all pages.

12. Drafting of form 300.10 –
The register of invoices for goods sold in the Republic of Belarus
during the tax period and (or) the work
on processing of customer-supplied raw materials

      52. this form is intended for a detailed reflection of information on invoices issued for goods sold in the Republic of Belarus during the tax period or work done on processing raw materials imported to the territory of the Republic of Kazakhstan from the territory of the Republic of Belarus with the subsequent export of processed products to the territory of another of the state.

      Also in this form to reflect the invoices issued in accordance with agreements (contracts) to residents of non-member states of the customs union for goods shipped to the Republic of Belarus during the tax period or work done on processing raw materials imported into the Republic Kazakhstan from the territory of the Republic of Belarus with the subsequent export of processed products to the territory of another state.

      53. Submission of the application 300.10 is mandatory if there are revolutions during the reporting tax period for the sale of goods in the Republic of Belarus and work performed on processing raw material supplied to the territory of the Republic of Kazakhstan from the territory of the Republic of Belarus with subsequent export of processed products to the territory of another state.

      54. The procedure for filling out this form is similar to the procedure for filling out specified in paragraphs 48 - 51 of these Rules. At the same time, in the section “The amount of value added tax on realized goods, work” in the column B indicates PIN - Payer's Identification Number - the buyer from the Republic of Belarus. In cases where, in accordance with the agreement (contract) on the basis of which goods are exported, the buyer of goods is a resident of a state that is not a member of the customs union, and the recipient of goods is a resident of the Republic of Belarus, this column is filled in agreement (contract). In this case, in column F, should specified the type of turnover.

13. Drafting of form 300.11 -
Information on the amounts of the value
added tax charged for return

      55. this form is intended to reflect in detail the information on the amounts of the value added tax charged for refund in accordance with Articles 272-274 of the Tax Code.

      56. this form is not filled out if in the section “General information about the VAT payer” in line 5 there is marked the type of declaration “additional”, “additional notification”, and also if the taxpayer is assigned to one of the categories specified in paragraph 5 of Article 273 of the Tax Code. Code.

      57. In the section “VAT amount, charged to recovery,” the VAT amounts declared by the taxpayer are reflected, in the context of tax periods during the limitation period.

      In this section:

      1) in the line 300.11.001 is indicated the amount of excess of value added tax, presented for refund. this line includes the sum of lines from 300.11.001 I to 300.11.001 V;

      2) in the line 300.11.001 I is indicated the amount of excess of the value added tax charged for return, formed on turnover taxable at a zero rate, excluding turnover taxed at a zero rate within the customs union, including by tax periods within the limitation period;

      3) in the line 300.11.001 II is indicated the amount of excess of value added tax, formed on turnover taxable at a zero rate within the customs union, including by tax periods within the limitation period;

      4) in the line 300.11.001 III there is indicated the amount of excess of the value-added tax, formed in connection with the payment of value-added tax on imports, including with a breakdown by tax periods within the limitation period;

      5) in the line 300.11.001 IV is indicated the amount of excess of value added tax, formed in connection with the payment of value added tax for a non-resident, including with a breakdown by tax periods within the limitation period;

      6) in the line 300.11.001 V is indicated the amount of excess of value added tax, formed on the commissioned fixed assets, real estate investments, acquired biological assets, including those broken down by tax periods within the limitation period.

      The amount of line 300.11.001 is transferred to line 300.00.033.

6. Drafting of form 300.12 -
On the objects of taxation and (or) objects connected
with taxation, for the calculation of VAT on
activities for which separate accounting is provided

      58. this form is filled in by value added tax payers who apply a special tax regime for legal entities producing agricultural products, aquaculture products (fish farming) and rural consumer cooperatives in accordance with Articles 448-452 of the Tax Code and are intended to reflect information about objects of taxation and (or) objects related to taxation on the calculation of value added tax on activities for which the generally established order applies a dock on the calculation and payment of value added tax and (or) on activities for which a special tax regime is applied for legal entities producing agricultural products and rural consumer cooperatives in accordance with Articles 448-452 of the Tax Code.

      Application 300.12 is to be filled in if in the section “General information about the VAT payer” of the form 300.00 in the line 12 “Submitted applications” the box “12” is marked.

      59. During the reporting tax period, 2 schedules 300.12 may be submitted:

      on activities for which a special tax regime is applied for legal entities producing agricultural products, aquaculture products (fish farming) and rural consumer cooperatives in accordance with Articles 448-452 of the Tax Code. At the same time, in line 4 of the section “General information about the VAT payer”, box 4 A is subject to “provided for in Articles 448–452 of the Tax Code”; for

      activities for which the generally established procedure for calculating and paying value added tax is applied. In this case, in the line 4 of the section “General information about the VAT payer”, box 4 B of the “generally established procedure” is to be marked.

      60 In the section "VAT accrual":

      1) in the line 300.12.001 A the total amount of turnover on the sale of goods, works, services subject to value added tax is indicated;

      2) in the line 300.12.001 B the amount of the calculated value added tax is indicated by turnover, reflected in line 300.12.001 A;

      3) in the line 300.12.002 A is indicated the turnover on sales for the reporting tax period subject to value-added tax at zero rate, taking into account the adjustment of the size of such turnover on sales;

      4) in the line 300.12.003 A is indicated the amount of the adjustment of the amount of taxable turnover for the reporting tax period, which is made in the cases and in the manner provided for in Articles 239 and 240 of the Tax Code. this line can have either positive or negative value;

      5) in the line 300.12.003 V, the amounts of the value-added tax adjustment for the reporting tax period are indicated, which is carried out in the cases and in the manner provided for in Articles 239 and 240 of the Tax Code. this line can have either a positive or negative value;

      6) in the line 300.12.004 is indicated the turnover on realized goods, works and services carried out by the payer of the value-added tax during the tax period, the place of sale, which in accordance with Articles 236 and 276-5 of the Tax Code is not the Republic of Kazakhstan;

      7)in the line 300.12.005 is indicated the total amount of turnover on realized sale of goods, works, services exempted from value added tax. If in the reporting tax period an adjustment has been made to the size of the released turnover, then this line indicates the amount taking into account the adjustment made;

      8) in the line 300.12.006 is indicated the total amount of turnover on the sale of goods, works, services performed during the tax period, which also includes the amount of adjustment of the amount of taxable and exempted turnover. this line is determined as the sum of the lines 300.12.001А, 300.12.002, 300.12.003 А, 300.12.004, 300.12.005, (300.12.001А + 300.12.002 + 300.12.003А + 300.12.004 + 300.12.005);

      9) in the line 300.12.007 the share of taxable turnover in the total turnover of sales is specified, defined as the ratio of the sum of lines 300.12.001 A, 300.12.002, 300.12.003 A, to line 300.12.006, in percent ((300.12.001 A + 300.12.002 + 300.12.003 A) / (300.12.006) x 100%);

      10)in the line 300.12.008 is indicated the share of turnover taxable at zero rate in the total taxable turnover, defined as the ratio of line 300.12.002 to the amounts of lines 300.12.001 A, 300.12.002, 300.12.003 A, as a percentage (300.12. 002 / (300.12.001 A + 300.12.002 + 300.12.003 A) x 100%). this line is not filled in with a negative value of the value of 300.12.002;

      11)in the line 300.12.009, which is determined by the taxpayer independently, indicates the share of taxable turnover in the total sales turnover when the taxpayer applies simultaneously proportional and separate methods of crediting amounts of value added tax in accordance with paragraphs 3, 4 and 5 Article 260 of the Tax Code, paragraphs 2, 3, 5 and 6 of Article 262 of the Tax Code. In this case, the turnover of realized goods, works, and services for which the acquisition was applied a separate method of assignment to credit, are not taken into account when determining the proportion of taxable turnover in the total amount of turnover. this line is not filled in when carrying out activities for which a special tax regime is applied;

      12) in the line 300.12.010 is indicated the amount of value added tax charged on imported goods during the tax period and paid by a credit method in accordance with paragraphs 74 of Articles 49 and 19 of Article 49-1 of the Enacting Law;

      13) in the line 300.12.011 is indicated the total amount of the accrued value added tax for the reporting tax period, defined as the sum of the lines 300.12.001 B, 300.12.003 B, 300.12.010 (300.12.001 B + 300.12.003 B + 300.12. 010).

      61. In the section "Amount of VAT attributable to credit":

      1)in the line 300.12.012 A is indicated the total amount of turnover for goods, works, services purchased with value added tax in the Republic of Kazakhstan;

      2) in the line 300.12.012 V is indicated the total amount of value added tax on goods, works, services purchased with value added tax in the Republic of Kazakhstan;

      3) in the line 300.12.013 A is indicated the amount of taxable turnover on works and services acquired from a non-resident who is not a payer of value added tax in the Republic of Kazakhstan and not operating in the Republic of Kazakhstan through a branch, representative office, the place of sale of which in accordance with the articles 236 and 276-5 of the Tax Code the Republic of Kazakhstan is recognized;

      4)in the line 300.12.013 is indicated the amount of the accrued value-added tax on works and services purchased from a non-resident who is not a payer of value-added tax in the Republic of Kazakhstan and not operating in the Republic of Kazakhstan through a branch, representative office, the place of sale of which is recognized The Republic of Kazakhstan;

      5)in the line 300.12.014 is indicated the amount of turnover for goods, works, services purchased without value added tax and for goods, works, services purchased with value added tax, but for which value-added tax is not deductible in accordance with Article 257 of the Tax Code;

      6) in the line 300.12.015 A is indicated the amount of turnover for taxable imports, determined in accordance with Section 247 and paragraph 3 of Article 276-4 of the Tax Code, with the exception of that reflected in lines 300.12.016, 300.12.017, 300.12.024. this line is filled out on the basis of information indicated in the goods declarations, as well as in the declaration (s) on indirect taxes on imported goods of the form 320.00 and the Application (s) on the importation of goods and the payment of indirect taxes of the form 328.00 submitted for the relevant tax period. The line includes the lines 300.12.015I A, 300.12.015II A;

      7) in the line 300.12.015I A the amount of taxable import is indicated for goods imported from the Russian Federation;

      8) in the line 300.12.015II A is indicated the amount of taxable imports for goods imported from the Republic of Belarus;

      9) in the line 300.12.015 B is indicated the amount of value added tax paid during customs clearance. When applying the proportional crediting method, this line indicates the amount of value added tax paid on imported goods, according to the goods declaration (s), and also the indirect taxes (s) on imported goods and the tax return (s) on the importation of goods and payment of indirect taxes. When applying the separate method of crediting, this line indicates the amount of value added tax paid on imported goods used for the purposes of taxable turnover. this line includes lines 300.12.015I V, 300.12.015II V;

      10)in the line 300.12.015IV is indicated the amount of value added tax on imports paid for goods imported from the Russian Federation and reflected in indirect tax return (s) for imported goods and in the tax return (s) on import and payment of indirect taxes;

      11) in the line 300.12.015IIV is indicated the amount of value added tax on imports paid for goods imported from the Republic of Belarus and reflected in indirect tax return (s) for imported goods and in the tax return (s) about import and payment of indirect taxes;

      12) in the line 300.12.016 is indicated the value of imported goods exempt from value added tax in accordance with Section 255, sub-paragraph 2) of paragraph 2 and paragraph 3 of Article 276-15 of the Tax Code or in accordance with international agreements;

      13)in the line 300.12.017 is indicated the value of imported goods, for which the tax authority decided to change the deadlines for the payment of value added tax in accordance with paragraphs 32-53 of Article 49 of the Enacting Law. this line is filled on the basis of the declaration (s) on goods and (or) the declaration (s) on indirect taxes on imported goods and the tax return (s) on the import of goods and payment of indirect taxes on goods imported from the Member States of the customs union;

      14) in the line 300.12.018 is indicated the amount of value-added tax actually paid on imported goods, for which the period for payment of value-added tax was changed in accordance with paragraphs 32-53 of Section 49 of the Enacting Law. When using the split method of crediting, this line indicates the total amount of tax paid on imported goods used for the purposes of taxable turnover;

      15) in the line 300.12.019 is indicated the total amount of turnover on the acquisition of goods, works, services, defined as the sum of lines 300.12.012 A, 300.12.013 A, 300.12.014, 300.12.015 A, 300.12.016, 300.12.017, 300.12.024 A (300.12.012 A + 300.12.013 A + 300.12.014 + 300.12.015 A + 300.12.016+ 300.12.017 + 300.12.024 A);

      16) in the line 300.12.020 is indicated the adjustment of the amount of value added tax to be credited, which is done in the cases and in the manner provided for in Articles 258-259 of the Tax Code. The line may have negative value;

      17) in the line 300.12.021 is indicated the total amount of value added tax attributable to the credit for the tax period, except as indicated in line 300.12.022. It is defined as the sum of the lines 300.12.012 B, 300.12.013 B, 300.12.015 B, 300.12.018, 300.12.020 (300.12.012 B + 300.12.013 B + 300.12.015 B + 300.12.018 B + 300.12.020).

      18)in the line 300.12.022, which is determined by the taxpayer independently, shall indicate the amount of value added tax to be credited for the tax period, in case the taxpayer uses the proportional and separate method of crediting the value added tax in accordance with paragraphs 3-5 Article 260 and paragraphs 2, 3, 5, 6 of Article 262 of the Tax Code.

      this line consists of lines 300.12.022I, 300.12.022II, 300.12.022III;

      19) in the line 300.12.022I is indicated the amount of value added tax to be credited according to the proportional method when applying simultaneously proportional and separate methods of classifying to credit;

      20) in the line 300.12.022II is indicated the amount of value added tax attributable to credit by a separate method when applying simultaneously proportional and separate methods of classifying to credit;

      21) in the line 300.12.022III is indicated the amount of value added tax on goods, works, services used at the same time for the purposes of taxable and non-taxable turnover according to proportional and separate methods of reference to credit;

      22) in the line 300.12.023 is indicated the amount of the allowable credit of value added tax for the tax period;

      23) in the line 300.12.023I is indicated the amount of the allowed credit of value added tax when using the separate method of deducting. The sum of the line 300.12.021 is transferred to this line;

      24) in the line 300.12.023II is indicated the amount of the allowed credit of value added tax when using the proportional method of crediting, defined as the product of line 300.12.021 and 300.12.007 (300.12.021 x 300.12.007);

      25) in the line 300.12.023III is indicated the amount of the allowable credit of value added tax when applying the proportional and separate method of deduction into credit, determined by the formula: ((300.12.022I x 300.12.009) + (300.12.022III x 300.12.007) + 300.12.022II);

      26) in the line 300.12.024 A indicates the value of imported goods for which the value-added tax was paid by the tax credit, in accordance with paragraphs 74 of Article 49 and 19 of Article 49-1 of the Enacting Law;

      27) in the line 300.12.024 indicates the amount of value added tax on imported goods for which the tax was paid by a credit method, in accordance with paragraphs 74 of Article 49 and 19 of Article 49-1 of the Enacting Law.

      62. In the section "Calculations for VAT for the tax period":

      1) in the line 300.12.025 is indicated the calculated amount of value added tax for the reporting tax period, which consists of lines 300.12.025I and 300.12.025II. this line is not to be filled in, if in line 4 of the section “General information about the VAT payer” one of the boxes A or B is not marked.

      In line 300.12.025I, the amount of value added tax payable to the budget for the tax period is indicated.

      this line is defined:

      with a separate method of assignment to the credit as the difference between the lines300.12.011, 300.12.023I and 300.12.024 B (300.12.011 - 300.12.023I - 300.12.024 V);

      with the proportional method of crediting as the difference between the lines300.12.011, 300.12.023II and 300.12.024 B (300.12.011 - 300.12.023II - 300.12.024 V);

      when applying simultaneously proportional and separate methods of assignment to credit as the difference between the lines300.12.011, 300.12.023III and 300.12.024 B (300.12.011 - 300.12.023III - 300.12.024 B);

      2) in the line 300.12.025II is indicated the excess of the amount of value added tax attributable to credit over the amount of accrued tax for the reporting tax period.

      this line is defined by:

      in case of a separate method of crediting by the formula 300.12.023I + 300.12.024 B - 300.12.011;

      with the proportional method of crediting by the formula 300.12.023II + 300.12.024 B - 300.12.011;

      when applying simultaneously proportional and separate methods of assignment to credit by the formula 300.12.023III + 300.12.024 B - 300.12.011;

      3) line 300.12.026 is indicated the amount of excess of value added tax with a cumulative total, transferred from previous tax periods, excluding the excess value added tax for the reporting tax period. The line is filled only for the activity for which the special tax regime is applied;

      4) in the line 300.12.027 is indicated the amount of value added tax payable to the budget minus line 300.12.026. The line is filled only for the activity for which the special tax regime is applied, provided that Sum of the line 300.12.025I exceeds Sum of the line 300.12.026. Sum of the line is determined by the formula (300.12.025I-300.12.026). If the line 300.12.026 is equal to zero, then the sum of the line 300.12.025I is indicated in this line. Line 300.12.027 includes line 300.12.027 I;

      5) in the line 300.12.027I is indicated the amount of value added tax payable to the budget, taking into account the 70 percent reduction provided for in Section 451 of the Tax Code. It is determined as the product of the line 300.12.027 and 30 percent (300.12.027 x 30%);

      6) in the line 300.12.028 is indicated the amount of the reduction of the value added tax on the taxpayer's personal account. this line is filled only for the activity for which the special tax regime is applied, if the line 300.12.026 is equal to a non-zero value and the sum of the line 300.12.025I exceeds the sum of the line 300.12.026. Sum of the line is defined as the difference between the lines300.12.027 and 300.12.027I;

      7) in the line 300.12.029 is indicated the amount of excess of value added tax, transferred to subsequent tax. The line is filled only for the activities for which the special tax regime applies. The line is determined:

      as the difference between the lines300.12.026 and 300.12.025I (300.12.028-300.12.025I), if they are filled with a non-zero value of the line 300.12.025I and 300.12.026 and Sum of the line 300.12.026 exceeds the sum of the line 300.12.025I;

      as sum of lines 300.12.026 and 300.12.025II (300.12.026 + 300.12.025II), if filled with a non-zero value of the line 300.12.025II and 300.12.026. If line 300.12.025II is equal to zero, then the amount of line 300.12.029 is the sum of line 300.12.026 or if line 300.12.026 is equal to zero, then the amount of line 300.12.029 is the sum of line 300.12.025II.

      Line 300.12.029 is not filled in if the amount of line 300.12.025I exceeds the amount of line 300.12.026.

      63. The amount of each of the lines from 300.12.001 to 300.12.024 is transferred to the appropriate lines of the form 300.00. If for the tax period 2 schedules 300.12 are presented for the activity for which the special tax regime is applied and for the activity for which the generally established procedure for calculating and paying the value added tax is applied, then the total amount of each of the lines from 300.12 is transferred to the corresponding lines of the form 300.00.001 to 300.12.024, determined by summing up the corresponding lines of two schedules 300.12.

      The amount of line 300.12.025 I for the activity for which the generally established procedure for calculating and paying the value added tax is applied and the amount for line 300.12.027I for the activity for which the special tax regime is applied are added together and the total value of these lines is transferred for reference to line 300.00.027I forms 300.00.

      Sum of the line 300.12.025II for the activity for which the generally established procedure for calculating and paying the value added tax is applied and the amount of the same line for the activity for which the special tax regime is applied are summed up and the total of these dates is transferred to reference 300.00.027 Form II 300.00.

      If one application 300.12 is submitted for an activity for which the generally established procedure for calculating and paying value added tax or for an activity for which a special tax regime is applied, then one of the lines 300.12.025I or 300.12.027I is transferred to line 300.00.027I, and In line 300.00.027II, line 300.12.025II of the submitted application is transferred.

      The lines 300.12.026, 300.12.027, 300.12.028, 300.12.029, filled in for the activity, which applied a special tax regime, are not transferred to the form 300.00.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for the preparation of tax reports (declarations)
on indirect taxes on imported goods (form 320.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) for indirect taxes on imported goods (form 320.00) were developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On taxes and other obligatory payments to the budget” (Tax Code) and determine the procedure for compiling forms of tax reporting (declaration) on indirect taxes on imported goods (hereinafter - the declaration), designed to provide detailed information on the calculation of the tax liability for the value added tax excise taxes when importing goods from the territory of the Customs Union member states in accordance with sections 8 and 9 of the Tax Code and Articles 11-1,

      11-2, 21, 49, 49-1 of the Law of the Republic of Kazakhstan of December 10, 2008 “On the Introduction into force of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) "(hereinafter - the Enacting Law).

      2. The tax return consists of the return itself (form 320.00) and schedules thereto (forms from 320.01 to 320.07), intended for a detailed reflection of information on the calculation of the tax liability on value added tax and excise taxes.

      3 When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding calculation boxes are not filled in.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the tax return are not made if there are no data to be reflected in them.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. These rules apply the following arithmetical signs: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the declaration.

      10. The tax return is submitted in hard copy and in electronic format. When drafting the tax return in hard copy, it is filled with a ballpoint or fountain pen, black or blue ink, printed in capital characters or with the use of the printing device.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      13. In Sections "General Information about taxpayer" of schedules the corresponding data is specified in Section "General Information about taxpayer" of declaration are indicated.

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting of the tax return (form 320.00)

      15. In Section “General information about taxpayer”, the taxpayer indicates the following data:

      1) TRN - Tax Registration Number of the taxpayer importing goods. When a taxpayer fulfills a tax obligation, belonging to a specific category indicated in field 8 of the tax return, the TRN of such taxpayer is indicated;

      2) IIN / BIN - individual identification number (business identification number) of the taxpayer. When a taxpayer fulfills a tax obligation, belonging to a certain category indicated in field 8 of the tax return, the tax identification number of the taxpayer is indicated.

      3) Name or full name person importing the goods. The line shall obligatorily be filled in.

      The name of the legal entity in accordance with the constituent documents, the last name, first name and patronymic (if any) of the individual or individual entrepreneur in accordance with the certificate of state registration of the individual entrepreneur is indicated.

      When fulfilling the tax liability by the trustee the name or surname, first name, patronymic name (if any) of the trustee shall be indicated in the liner. When fulfilling a tax obligation, the structural subdivision of a legal entity in the cases specified in paragraphs three and four of subparagraph 2) of Article 276-2 of the Tax Code indicates the name of such a structural subdivision;

      4) tax period for which tax returns are submitted (month) - the reporting tax period for which a declaration is submitted (indicated in Arabic numbers). The reporting period for the submission of a declaration in accordance with Article 276-20 of the Tax Code is a calendar month;

      5) type of declaration.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      The lines are filled in in the case of the submission of the type of declaration provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) is indicate the registration number of the next declaration (assigned by the tax authority upon admission), to which an additional declaration is submitted;

      8) the category of the taxpayer. One of the boxes A, B, C, D, E, F, G, H is subject to mandatory marking, depending on which category the taxpayer belongs to;

      9) in the column 8 A one of the boxes shall be marked. This box I is marked in case of import of goods by a resident. This box II is marked in the case of import of goods by a non-resident in accordance with paragraphs five to seven of subparagraph 2) of Article 276-2 of the Tax Code;

      10) column 8 B is filled in, if the person importing goods in accordance with paragraphs three and four of subparagraph 2) of Article 276-2 of the Tax Code is a structural subdivision of a legal entity. If the structural subdivision is a Part to the contract (agreement), marked box 8 B. I. If the structural subdivision is the recipient of goods under the contract (agreement), the box 8 B II is marked;

      11) box 8 С is marked when goods are imported by an individual or an individual entrepreneur;

      12) box 8 D is marked when goods are imported by a private notary;

      13) box 8 E is marked when a private enforcement officer is importing goods;

      14) box 8 F is marked when a lawyer imports goods;

      15) box 8 G is marked when importing goods imported for official use by foreign diplomatic and equivalent missions of foreign states, consular offices of foreign states, as well as for personal use by persons belonging to the diplomatic and administrative-technical staff of these missions, including members families living with them, consular officials, consular employees, including their family members living with them;

      16) box 8 H is marked when the goods are imported by the trustee;

      17) currency code. Indicate the currency code in accordance with schedule 23 "Currency Classifier", approved by decision of the Commission of the Customs Union of September 20, 2010 No. 378 "On Classifiers Used to Fill Customs Declarations";

      18) a series and number of the certificate on the VAT. The series and number of the certificate of registration with the value added tax shall be indicated. The line is subject to mandatory filling in only by persons registered in the value-added tax registration in the Republic of Kazakhstan.

      If the column 8 B is marked with a box 8 BI or 8 BII, the box contains the series and number of the certificate for the value added tax of the legal entity of the business unit;

      19) import exempted from value added tax. When exempting from the value-added tax on imports of goods, as provided for in Article 255 of the Tax Code, box 11 is marked. When exempting from the value-added tax on imports from the territory of the Customs Union member states, goods imported by a legal entity, its contractors operating under the concession agreement concluded with the Government of the Republic of Kazakhstan for the implementation of the infrastructure project until 01.01.2009 are marked as box 11 II;

      20) the import of goods for which value added tax is paid by the tax credit. If a person imports goods imported into the territory of the Republic of Kazakhstan from the territory of the Customs Union member states, in accordance with the procedure established by Article 49-1 of the Enacting Law, the corresponding box is marked;

      21) the import of goods for which the payment term has been changed. If a person imports goods imported into the territory of the Republic of Kazakhstan from the territory of the States members of the Customs Union, in accordance with paragraphs 27-49 of Article 49 of the Enacting Law, the corresponding box is marked;

      22) import of excisable goods. If imported goods are excisable goods, the corresponding box is marked;

      23) import of excisable goods exempted from excise tax. The corresponding box is marked if imported excisable goods are exempt from excise tax in accordance with paragraph 3 of Article 281 of the Tax Code;

      24) submitted applications. In the line 16 are marked the boxes corresponding to the submitted applications;

      25) documents attached to the declaration. this declaration shall contain information about documents submitted simultaneously with the declaration in accordance with paragraph 3 of Article 276-20 of the Tax Code.

      In the column 17 I the number of applications for the importation of goods and the payment of indirect taxes is indicated. The number of submitted applications for the importation of goods and payment of indirect taxes indicated in this column shall correspond to the number of Applications for import of goods and payment of indirect taxes reflected in the Register of Applications for import of goods and payment of indirect taxes of the form 320.13.

      In the column 17 I is indicated the total number of sheets of documents attached to the declaration in accordance with paragraph 3 of Article 276-20 of the Tax Code.

      16. In the section "Calculation of value added tax when importing goods":

      1)In the line 320.00.001 A is indicated the total amount of the taxable import of goods imported (importing) into the territory of the Republic of Kazakhstan from the territory of the Customs Union member states, including the import of goods (leasing items), vehicles and imports which are products of processing raw materials supplied by customer in accordance with paragraph 3 of Article 276-4 of the Tax Code. Line 320.00.001 A includes the sum of lines 320.00.001 I А, 320.00.001 II А;

      2) in the line 320.00.001 I А the amount of the amount of taxable imports of goods imported (importing) into the territory of the Republic of Kazakhstan from the territory of the Russian Federation is indicated;

      3) in the line 320.00.001 II A, the amount of the taxable import of goods imported (importing) into the territory of the Republic of Kazakhstan from the territory of the Republic of Belarus is indicated. The amount of the taxable import indicated in lines 320.00.001 I A and 320.00.001 II A is determined in accordance with Article 276-8 of the Tax Code;

      4) in the line 320.00.001 B, the total amount of value added tax on taxable imports of goods imported (imported) into the territory of the Republic of Kazakhstan from the territory of the Customs Union member states, including imports of goods (leasing items), vehicles, and on the import of goods that are products of processing raw materials supplied by customer in accordance with paragraph 3 of Article 276-4 of the Tax Code.

      Line 320.00.001 B includes the sum of lines 320.00.001 I B, 320.00.001 II B;

      5) in the line 320.00.001 I, the amount of value added tax on taxable imports of goods imported (importing) into the territory of the Republic of Kazakhstan from the territory of the Russian Federation is indicated;

      6) in the line 320.00.001 II B the amount of value added tax on taxable imports of goods imported (imported) into the territory of the Republic of Kazakhstan from the territory of the Republic of Belarus is indicated;

      7) in the line 320.00.002 A the taxable import of goods (leased assets) is indicated. The amount of taxable import is determined in accordance with paragraph 6 of Article 276-8 of the Tax Code. this line includes the amounts indicated in lines 320.00.002 I A and 320.01.002 II A;

      8) in the line 320.00.002 I А the taxable import of goods (leased assets) from the Russian Federation is indicated;

      9) in the line 320.01.002 II A the taxable import of goods (leased assets) from the Republic of Belarus is indicated;

      10) in the line 320.00.002 B the amount of value added tax on taxable imports of goods (leased assets) shall be indicated. this line includes the amounts indicated in lines 320.00.002 I В and 320.00.002 II В;

      11) in the line 320.00.002 I B the amount of value added tax on taxable imports of goods (leased assets) from the Russian Federation is indicated;

      12) in the line 320.00.002 II B the amount of value added tax on taxable imports (leased assets) from the Republic of Belarus is indicated;

      13)in the line 320.00.003 A indicates the taxable import of goods that are products of processing of raw materials supplied by customer is indicated. The amount of the taxable import of goods that are products of processing of raw materials supplied by customer is determined on the basis of the cost of processing the given customer’s raw materials in accordance with paragraph 5 of Article 276-8 of the Tax Code. this line includes the amounts, that indicated in lines 320.00.003 I А and 320.00.003 II А;

      14) in the line 320.00.003 I А the taxable import of goods that are products of processing of raw material from the Russian Federation is indicated;

      15) in line 320.00.003 II a taxable import of goods, which are products of processing of raw material supplied by customer, from the Republic of Belarus;

      16) in the line 320.00.003 B the amount of value added tax on taxable imports of goods that are products of processing of customer-supplied raw materials is indicated. This line includes the amounts indicated in lines 320.00.003 I В and 320.00.003 II В;

      17) in the line 320.00.003 I B, the amount of value added tax on taxable imports of goods that are products of raw materials supplied by the customer from the Russian Federation is indicated;

      18) in the line 320.00.003 II B the amount of value added tax on taxable imports of goods that are products of processing of raw material supplied by the customer from the Republic of Belarus is indicated;

      19) in the line 320.00.004 A, the amount of the taxable import of vehicles carried out by an individual to the territory of the Republic of Kazakhstan from the territory of the Russian Federation, subject to state registration with the state bodies of the Republic of Kazakhstan, is indicated. This line is filled in in only in the case if in the field 8 of the Section "General information on the taxpayer" the box 8C "Physical person is marked". When importing vehicles by other categories of taxpayers, including individual entrepreneurs, information on imported vehicles is reflected in line 320.00.001 A and 320.00.001 V. Line 320.00.004 A includes lines 320.00.004 I A, 320.00.004 II A;

      20) in the line 320.00.004 I А the amount of the taxable import by means of vehicles is indicated, if the vehicles are imported by an individual into the territory of the Republic of Kazakhstan from the territory of the Russian Federation;

      21) in the line 320.00.004 II A the amount of taxable import of vehicles is indicated, if vehicles are imported by an individual into the territory of the Republic of Kazakhstan from the territory of the Republic of Belarus;

      22)in the line 320.00.004 B the amount of value added tax on taxable imports of vehicles subject is indicated to state registration with the state bodies of the Republic imported by an individual to the territory of the Republic of Kazakhstan from the territory of the Russian Federation. Line 320.00.004 B includes lines 320.00.004 I B, 320.00.004 II B;

      23) in the line 320.00.004 I, the amount of value added tax on taxable imports of vehicles imported by an physical person to the territory of the Republic of Kazakhstan from the territory of the Russian Federation is indicated;

      24)in the line 320.00.004 II B the amount of value added tax on taxable imports of vehicles imported by an individual into the territory of the Republic of Kazakhstan from the territory of the Republic of Belarus is indicated;

      25) in the line 320.00.005 A the import is indicated, exempted from value added tax in accordance with Article 255 of the Tax Code. The amount from line 320.01.001 of application 320.01 is transferred to this line. Line 320.00.005 A includes the sum of lines 320.00.005 I A, 320.00.005 II A;

      26) in the line 320.00.005 I, the import of goods from the Russian Federation released in accordance with Section 255 of the Tax Code is indicated;

      27) in the line 320.00.005 II, the import of goods from the Republic of Belarus, released in accordance with Article 255 of the Tax Code is indicated;

      28) in the line 320.00.006 B the amount of value added tax for goods imported into the territory of the Republic of Kazakhstan from the territory of the Member States of the customs union for industrial processing is indicated, for which the period for payment of value added tax was changed in accordance with paragraphs 27- 50 of Article 49 of the Enacting Law. The sum of the total lines 0000001 and 0000002 of column D of form 320.02 is transferred to this line.

      Line 320.00.006 В includes the sum of lines 320.00.006 I В, 320.00.006 II В;

      29) In the line 320.00.006 I, the amount of value added tax for goods imported into the territory of the Republic of Kazakhstan from the territory of the Russian Federation for industrial processing, for which the value added tax was changed, is indicated. This line indicates the amount determined by adding up the amounts from those lines from column D of form 320.02 for which column F contains the code of the country of import of the Russian Federation;

      30) in the line 320.00.006 II B the amount of value added tax on goods imported into the territory of the Republic of Kazakhstan from the territory of the Republic of Belarus for industrial processing is indicated, for which the value added tax deadline has been changed. This line indicates the amount determined by adding up the amounts from those lines from column D of form 320.02 is indicated, for which column F contains the code of the country of import of the Republic of Belarus;

      31)in the line 320.00.007 A the amount of taxable imports of goods into the territory of the Republic of Kazakhstan from the territory of the Member States of the Customs Union is indicated, for which the value-added tax was paid by tax credit according to article 49-1 of the Enacting Law. In this line the amount is transferred from line 320.03.003 A of form 320.03. The line includes the sum of lines from 320.00.007 I A to 320.00.007 A II;

      32) In the line 320.00.007 I A, the amount of taxable import of goods into the territory of the Republic of Kazakhstan from the territory of the Russian Federation is indicated, for which the value-added tax was paid by tax credit in accordance with Article 49-1 of the Enacting Law. The amount from line 320.03.001 A of form 320.03 is transferred to this line;

      33) in the line 320.00.007 II A the amount of taxable imports of goods into the territory of the Republic of Kazakhstan from the territory of the Republic of Belarus is indicated, for which the value-added tax was paid by tax credit in accordance with Article 49-1 of the Enacting Law. The amount from line 320.03.002 A of form 320.03 is transferred to this line;

      34) in the line 320.00.007 B the amount of value added tax on taxable imports of goods into the Republic of Kazakhstan from the territory of the Customs Union member states is indicated, for which value added tax was paid by tax credit in accordance with Article 49-1 of the Introduction Law. In this line the amount is transferred from line 320.03.002 to the form 320.03. The line includes the sum of lines 320.00.007 I В and 320.00.007 В II;

      35) In the line 320.00.007 I, the amount of value added tax on taxable imports of goods into the territory of the Republic of Kazakhstan from the territory of the Russian Federation is indicated, for which value added tax was paid by tax credit in accordance with Article 49-1 of the Enacting Law. The amount from line 320.03.001 is transferred to this line Into form 320.03;

      36) in the line 320.00.007 II B the amount of VAT on taxable import of goods into the territory of the Republic of Kazakhstan to the Republic of Belarus is indicated, under which the value added tax paid by crediting in accordance with Article 49-1 of the Law on introduction. In this line the amount is transferred from line 320.03.002 In shape 320.03;

      37) in the line 320.00.008 A the size of the exempted import of goods into the Republic of Kazakhstan from the territory of the Customs Union member states imported by a legal entity is indicated, its contractors operating under the concession agreement concluded with the Government of the Republic of Kazakhstan on implementation of the infrastructure project till January 1, 2009 is specified. In this line the amount is transferred from the line 320.01.002 of form 320.01. The line includes the sum from lines 320.00.008 I A and 320.00.008 II A;

      38) in the line 320.00.008 I A, the amount of taxable imports of goods into the Republic of Kazakhstan from the territory of the Russian Federation imported by a legal entity, its contractors operating under the concession agreement concluded with the Government of the Republic of Kazakhstan for the implementation of the infrastructure project until January 1, 2009 is specified. The amount from line 320.01.002 I of form 320.01 is transferred to this line;

      39) in the line 320.00.008 II A the amount of taxable imports of goods into the Republic of Kazakhstan from the territory of the Republic of Belarus imported by a legal entity, its contractors operating under the concession agreement concluded with the Government of the Republic of Kazakhstan for the implementation of the infrastructure project until January 1, 2009 is specified. The amount from line 320.01.002 II of form 320.01 is transferred to this line.

      17 In the section "Calculation of excise tax on import of excise goods" recorded the following data:

      1) in the line 320.00.009 the amount of excise calculated on the import of all types of alcohol is indicated;

      2) in line 320.00.009 I the amount of the excise tax calculated on the import of all types of alcohol from the Russian Federation is indicated;

      3) in the line 320.00.009 II there the amount of the excise tax calculated on the import of all types of alcohol from the Republic of Belarus is indicated;

      4) in the line 320.00.010 the amount of the excise tax calculated on the import of wine materials is indicated;

      5)in the line 320.00.010 I the amount of the excise tax calculated for the import of wine materials from the Russian Federation is indicated;

      6) in the line 320.00.010 II the amount of the excise tax calculated for the import of wine materials from the Republic of Belarus is indicated;

      7) in the line 320.00.011 the amount of excise calculated on the import of alcoholic beverages is indicated. This line is defined as the bottom sum of lines 320.04.006, compiled for all types of alcoholic beverages. For each type of alcoholic products a separate sheet of the form 320.04 is compiled;

      8) in the line 320.00.011 I the amount of the excise tax calculated on the import of alcoholic beverages from the Russian Federation is indicated. This line is defined as the total sum of lines 320.04.006 I made up for all types of alcoholic beverages. For each type of alcoholic beverages is a separate sheet of the form 320.04 is compiled;

      9) in the line 320.00.011 II the amount of the excise tax calculated for the import of alcoholic beverages from the Republic of Belarus is indicated. this line is defined as the total sum of lines 320.04.006 II made up for all types of alcoholic beverages. For each type of alcoholic beverages, a separate sheet of the form 320.04 is compiled;

      10) in the line 320.00.012 shall indicate the amount of excise calculated on the import of tobacco products is indicated. this line is defined as the total sum of lines 320.05.007, compiled for all types of tobacco products. For each type of tobacco products, a separate sheet of the form 320.05 is compiled;

      11) in the line 320.00.012 I the amount of the excise tax calculated for the import of tobacco products from the Russian Federation is indicated. this line is defined as the total sum of lines 320.05.007 I, compiled for all types of tobacco products. For each type of tobacco products, a separate sheet of the form 320.05 is compiled;

      12) in the line 320.00.012 II the amount of the excise tax calculated for the import of tobacco products from the Republic of Belarus is indicated. this line is defined as the total sum of lines 320.05.007 II composed for all types of tobacco products. For each type of tobacco products a separate sheet of the form 320.05 is compiled;

      13) in the line 320.00.013 shall indicate the amount of the excise tax calculated on the import of crude oil, gas condensate;

      14) in the line 320.00.013 I the amount of the excise tax calculated on the import of crude oil, gas condensate from the Russian Federation is indicated;

      15) in the line 320.00.013 II the amount of the excise tax calculated on the import of crude oil, gas condensate from the Republic of Belarus is indicated;

      16) in the line 320.00.014 the amount of the excise tax calculated on the import of gasoline (with the exception of aviation) is indicated;

      17) in the line 320.00.014 I the amount of the excise tax calculated for the import of gasoline (excluding aviation) from the Russian Federation is indicated;

      18) in the line 320.00.014 II the amount of the excise tax calculated for the import of gasoline (excluding aviation) from the Republic of Belarus is indicated;

      19) in the line 320.00.015 the amount of excise calculated on the import of diesel fuel is indicated;

      20) in the line 320.00.015 I the amount of the excise tax calculated on the import of diesel fuel from the Russian Federation is indicated;

      21) in the line 320.00.015 II the amount of the excise tax calculated on the import of diesel fuel from the Republic of Belarus is indicated;

      22) in the line 320.00.016 the amount of the excise tax calculated on the import of passenger cars and other motor vehicles is indicated;

      23) in the line 320.00.016 I the amount of the excise tax calculated on the import of passenger cars and other motor vehicles from the Russian Federation is indicated;

      24) in the line 320.00.016 II the amount of the excise tax calculated on the import of passenger cars and other motor vehicles from the Republic of Belarus is indicated;

      18. In the section “Import of excisable goods exempted from excise tax”, in the line 320.00.017 the cost of the imported excisable goods exempted from excise tax is indicated. To this line the total cost of excisable goods formed from the line 320.06.002 throughout all sheets of the form 320.06 is transferred

      19. In section "The amount of VAT and excise taxes on imports assessed according to the results of the tax audit":

      1)in the line 320.00.018 the amount of value added tax on imported goods, assessed as a result of the tax audit is indicated. The line is subject to be filled in only in the additional tax return. The line includes the sum of lines 320.00.018 I and 320.00.018 II;

      2) in the line 320.00.018 I the amount of value added tax accrued as a result of the tax audit for goods imported from the Russian Federation is indicated;

      3) in line 320.00.018 II the amount of value added tax charged as a result of a tax audit of goods imported from the Republic of Belarus is indicated.

      When filling in lines 320.00.018, 320.00.018 I and 320.00.018 II in the additional declaration, the same amount is subject to mandatory reflection in lines 320.00.001 V; 320.00.001 В I and 320.00.001 В II, respectively;

      4) in the line 320.00.019 indicate the amount of excise duties on imported goods assessed as a result of a tax audit. The line is subject to be filled in only in the additional tax return. The line includes the sum of lines 320.00.019 I and 320.00.019 II;

      5) in the line 320.00.019 I the amount of excise taxes accrued as a result of tax audit for goods imported from the Russian Federation is indicated;

      6) in line 320.00.019 II the amount of excise taxes accrued as a result of the tax audit for goods imported from the Republic of Belarus is indicated.

      20. In the section "Import, not subject to value added tax in the Customs Union":

      1) In the line 320.00.020 the cost of goods is indicated, which are not subject to the value added tax upon import in case of loss of goods suffered by the taxpayer within the norms of natural loss established in accordance with the legislation of the Republic of Kazakhstan, as well as damage to goods resulting from emergency situations of natural and technogenic character in accordance with paragraph 4 of Article 276-23 of the Tax Code. The line includes the sum of lines 320.00.020 I and 320.00.020 II;

      2) In line 320.00.020 I specify the cost of goods not subject to value added tax in accordance with paragraph 4 of Article 276-23 of the Tax Code when importing goods from the Russian Federation;

      3) In line 320.00.020 II the cost of goods not subject to value added tax in accordance with paragraph 4 of Article 276-23 of the Tax Code is indicated, when importing goods from the Republic of Belarus.

      21. In Section "Taxpayer's liability":

      1) In the column “Full name of the taxpayer (manager)” is indicated last name, first name and patronymic (if any) of the manager in accordance with the constituent documents. If the tax return is submitted by an individual entrepreneur, his/her last name, first name and patronymic (if any) shall be indicated in accordance with the certificate of state registration of the individual entrepreneur;

      2) date of the tax return filing.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 320.01 –
Import exempted from value added tax

      22. this form is intended to reflect in detail the import of goods from the Russian Federation and the Republic of Belarus exempted from value added tax.

      Application 320.01 is to be filled in if in the section “General information about the taxpayer” of form 320.00 in the line 16 “Submitted applications” the box "01"is marked.

      23. In the section “Import exempt from value added tax”:

      1) in the line 320.01.001 the imports exempted from value added tax in accordance with the Article 255 of the Tax Code is indicated. This line includes lines 320.01.001 A, 320.01.001 B, 320.01.001 C, 320.01.001 D, 320.01.001 E, 320.01.001 F;

      2) in line 320.01.001 A the value of import of goods exempted from tax, with the exception of excisable goods, imported as humanitarian assistance, in the manner defined by the Government of the Republic of Kazakhstan, shall be indicated;

      3) in line 320.01.001 B the value of import of goods exempted from tax, with the exception of excisable goods, imported as charitable assistance from the state, governments of states, international organizations, including the provision of technical assistance, shall be indicated;

      4) in line 320.01.001 C the value of import of goods exempted from tax, with the exception of excisable goods imported for official use by foreign diplomatic missions and equivalent missions of foreign states, consular offices of foreign states, as well as for personal use by persons belonging to the diplomatic, administrative and technical personnel of these missions, including family members living with them, consular officers, consular employees, including family members, living with them, shall be indicated;

      5) in line 320.01.001 D the value of import of medicines of any types exempted from tax, including drug substances; medical (veterinary) products, including prosthetic and orthopedic appliances, equipment for deaf and blind and medical (veterinary) equipment; materials, equipment and components for the production of medicines of any types, including drug substances, medical (veterinary) products, including orthopedic appliances, and medical (veterinary) equipment, shall be indicated;

      6) in line 320.01.001 E the value of import of goods exempted from tax, financed with grants provided by the state, governments of states and international organizations, shall be indicated;

      7) in line 320.01.001 F the value of import of goods exempted from tax in accordance with Article 255 of the Tax Code and not indicated in lines from 320.01.001 A to 320.01.001 E, shall be indicated.

      Lines from 320.01.001 A to 320.01.001 F shall include sub-lines I and II. In sub-lines I of the relevant lines the information on goods imported from the Russian Federation shall be indicated and in sub-lines II of the relevant lines the information on goods imported from the Republic of Belarus shall be indicated;

      8) the value of import of goods exempted from tax which are imported to the territory of the Republic of Kazakhstan from the territory of the member states of the Customs Union by a legal entity, its contractors, carrying out their activities under the Concession Agreement concluded with the Government of the Republic of Kazakhstan for the implementation of the infrastructure project until January 1, 2009.shall be indicated in line 320.01.002 The sum of line 320.01.001 shall be transferred to line 320.00.005. Line 320.01.002 includes line 320.01.002 I and line 320.01.002 II;

      9) in line 320.01.002 I the information on the goods, imported from the Russian Federation that are specified in subparagraph 8) of this paragraph, shall be reflected;

      10) in line 320.01.002 II the information on the goods, imported from the Republic of Belarus that are specified in subparagraph 8) of this paragraph, shall be reflected.

      The sum of line 320.01.001 shall be transferred to line 320.00.005 A.

      The sum of line 320.01.002 shall be transferred to line 320.00.008 A.

4. Drafting of form 320.02 –
Import of goods, with respect to which the deadline of value-added tax (VAT)
payment have been changed

      24. This form shall be filled in when with respect to the goods imported from the Russian Federation and the Republic of Belarus, the VAT payment deadline has been changed in accordance with paragraphs 27-50 of Article 49 of the Enacting Law.

      Schedule 320.02 shall be filled out if in the Section “General Information on the Taxpayer” of form 320.00 in line 16 “Submitted schedules” the box “02” is marked.

      25. In the Section “Import of goods with respect to which the VAT payment deadline has been changed”:

      1) in column A the ordinal number of the line shall be indicated;

      2) in column В the code of the type of import shall be indicated:

      1 – import of goods for industrial processing;

      2 – import of water, gas, electricity;

      3) in column C the number of the Application for goods import and payment of indirect taxes and the date of drafting the said Application, assigned by the taxpayer, shall be indicated;

      4) In column D the amount of value-added tax in accordance with the Application for goods import and payment of indirect taxes shall be indicated;

      5) in column E the deadline (changed) for the tax payment shall be indicated. Changing the deadline for payment of value-added tax on goods, imported from the territory of the member states of the Customs Union to the territory of the Republic of Kazakhstan, shall be extended for a period of not more than three months from the date of registration of such goods in accordance with paragraph 2 of Article 276-2 of the Tax Code;

      6) in column F the code of the exporting country, from which the goods for industrial processing were imported, shall be indicated;

      7) in the bottom line 0000001 the final amount of the imported goods for industrial processing shall be indicated;

      8) in the bottom line 0000002 the final amount of the imported water, gas, and electricity shall be indicated.

      The sum of the bottom lines 0000001, 0000002 of column D, shall be transferred to line 320.00.006.

5. Drafting of form 320.03 –
Import of goods, the value-added tax
on which shall be paid by the tax credit method

      26. This form is intended to reflect in detail the information on the goods imported from the Russian Federation and the Republic of Belarus during the tax period, the value-added tax on which in the process of import shall be paid by the tax credit method, in accordance with Article 49-1 of the Enacting Law.

      Schedule 320.03 shall be filled out if in the Section “General Information on the Taxpayer” of form 320.00 in line 16 “Submitted schedules” the box “03” is marked.

      27. In the Section “Assessment of the value-added tax on imports of goods from the Russian Federation and the Republic of Belarus, paid by the tax credit”:

      1) line 320.03.001 A shall indicate the amount of taxable imports of goods from the Russian Federation, the value-added tax on which is paid by the tax credit. These goods are also included in the List approved by Resolution No. 269 of the Government of the Republic of Kazakhstan dated March 19, 2003. This line includes lines 320.03.001 I А, 320.03.001 II А, 320.03.001 III А, 320.03.001 IV А, 320.03.001 V А, 320.03.001 VI А, 320.03.001 VII А, 320.03.001 VIII А, 320.03.001 IХ А and 320.03.001 Х А;

      2) in line 320.03.001 I А the amount of taxable import of imported equipment shall be indicated;

      3) in line 320.03.001 II A the amount of taxable import of agricultural equipment shall be indicated;

      4) in line 320.03.001 III A the amount of taxable import of freight rolling stock of motor transport shall be indicated;

      5) in line 320.03.001 IV A the amount of taxable import of aircrafts and helicopters shall be indicated;

      6) in line 320.03.001 V А the amount of taxable import of imported railway locomotives and cars shall be indicated;

      7) in line 320.03.001 VI A the amount of taxable import of imported seagoing vessels shall be indicated;

      8) in line 320.03.001 VII A the amount of taxable import of imported spare parts shall be indicated;

      9) in line 320.03.001 VIII A the amount of taxable import of imported pesticides (toxic chemicals) shall be indicated;

      10) in line 320.03.001 IX А the amount of taxable import of imported breeding animals of all types and insemination equipment shall be indicated;

      11) in line 320.03.001 X A shall be indicated the amount of taxable import of other goods, included in the List, approved by Resolution No. 269 of the Government of the Republic of Kazakhstan dated March 19, 2003. These goods are not reflected in the lines from 320.03.001 I А to 320.03.001 IX A;

      12) line 320.03.001 shall indicate the amount of the value-added tax paid by the tax credit for the import of goods from the Russian Federation and included in the List approved by the Resolution No. 269 of the Government of the Republic of Kazakhstan dated March 19, 2003. This line includes the lines 320.03.001 I В, 320.03.001 II В, 320.03.001 III В, 320.03.001 IV В, 320.03.001 V В, 320.03.001 VI В, 320.03.001 VII В, 320.03.001 VIII В, 320.03.001 IХ В and 320.03.001 Х В;

      13) in line 320.03.001 I the amount of value-added tax on imported equipment shall be indicated;

      14) in line 320.03.001 II B the amount of value-added tax on imported agricultural machinery shall be indicated;

      15) in line 320.03.001 III B the amount of value-added tax on imported freight rolling stock of motor transport shall be indicated;

      16) in line 320.03.001 IV B the amount of value-added tax on imported airplanes and helicopters shall be indicated;

      17) in line 320.03.001 V В the amount of value-added tax on imported railway locomotives and cars shall be indicated;

      18) in line 320.03.001 VI the amount of value-added tax on imported seagoing vessels shall be indicated;

      19) in line 320.03.001 VII B the amount of value-added tax on imported spare parts shall be indicated;

      20) in line 320.03.001 VIII B the amount of value-added tax on imported pesticides (toxic chemicals) shall be indicated;

      21) in line 320.03.001 IХ В the amount of value-added tax on imported breeding animals of all types and insemination equipment shall be indicated;

      22) in line 320.03.001 X В shall be indicated the amount of value-added tax paid by the tax credit on other goods included in the List, approved by Resolution No. 269 of the Government of the Republic of Kazakhstan dated March 19, 2003, but not reflected in the lines from 320.03.001 I В to 320.03.001 X B.

      The sum of line 320.03.001 A shall be transferred to line 320.00.007 I A.

      The sum of line 320.03.001 В shall be transferred to line 320.00.007 I В.

      The sum of lines 320.00.007 I B shall be also counted towards in lines 300.00.012 and 300.00.028 in the value-added tax return submitted for the corresponding tax period;

      23) line 320.03.002 A shall indicate the amount of taxable import of goods from the Republic of Belarus, the value-added tax on which is paid by the tax credit. These goods are included in the List approved by Resolution No. 269 of the Government of the Republic of Kazakhstan dated March 19, 2003. This line includes the lines 320.03.002 I А, 320.03.002 II А, 320.03.002 III А, 320.03.002 IV А, 320.03.002 V А, 320.03.002 VI А, 320.03.002 VII А, 320.03.002 VIII А, 320.03.002 IХ А and 320.03.002 Х А;

      24) the lines from 320.03.002 I to 320.03.002 X in columns A and B shall be filled in similarly to the lines in columns from 320.03.001 I to 320.03.001 X.

      The sum of line 320.03.002 A shall be transferred to line 320.00.007 II A.

      The sum of line 320.03.002 В shall be transferred to line 320.00.007 II В.

      The sum of line 320.00.007 II B shall be also counted towards in lines 300.00.012 and 300.00.028 in the Value-Added Tax Return submitted for the corresponding tax period;

      25) line 320.03.003 A shall indicate the total amount of taxable import of goods from the Republic of Belarus, the value-added tax on which is paid by the tax credit. These goods are included in the List approved by the Resolution No. 269 of the Government of the Republic of Kazakhstan dated March 19, 2003. The amount of taxable imports reflected in this line shall be determined by adding the amounts from lines 320.03.001 A and 320.03.002 A;

      26) line 320.03.003 B shall indicate the total amount of the value-added tax on taxable imports of goods from the Russian Federation and the Republic of Belarus, the value-added tax on which is paid by the tax credit. These goods are included in the List, approved by Resolution No. 269 of the Government of the Republic of Kazakhstan dated March 19, 2003. The amount of the value-added tax, reflected in this line, shall be determined by adding up the sums of lines 320.03.001 B and 320.03.002 B.

      The sum of the line 320.03.003 A shall be transferred to the line 320.00.007 A.

      The sum of line 320.03.003 B shall be transferred to line 320.00.007 B.

6. Drafting of form 320.04 – Taxable imports of
alcohol products

      28. This form is intended to reflect information about the taxable import of alcohol products during the tax period, and shall be filled in by the taxpayers importing alcohol products to the Republic of Kazakhstan from the member states of the Customs Union. A separate sheet shall be prepared for each type of alcohol products.

      Schedule 320.04 shall be filled in if in the Section “General Information on the Taxpayer” of form 320.00 in line 16 “Submitted schedules” the box “04” is marked.

      29. In the Section “Taxable import of alcohol products”:

      1) in line 320.04.001 A the type of alcohol products shall be indicated;

      2) in line 320.04.001 B the corresponding code of the budget classification of excisable goods imported from the Russian Federation shall be indicated;

      3) in line 320.04.001 C the corresponding budget classification code for excisable goods imported from the Republic of Belarus shall be indicated;

      4) in line 320.04.002 the volume of taxable imports of alcohol products shall be indicated, including the information about its spoilage, loss in accordance with Article 285 of the Tax Code;

      5) in line 320.04.002 I the volume of taxable imports of alcohol products from the Russian Federation shall be indicated, including the information about its spoilage, loss in accordance with Article 285 of the Tax Code;

      6) in line 320.04.002 II the volume of taxable imports of alcohol products from the Republic of Belarus shall be indicated, including the information about its spoilage, loss in accordance with Article 285 of the Tax Code;

      7) in line 320.04.003 the volume of alcohol products, included in the tax base in case of spoilage or loss of accounting and control marks, shall be indicated. The sum of line shall be defined as the sum of lines 320.04.003 I and 320.04.003 II;

      8) in line 320.04.003 I the total volume of taxable import of alcohol products from the Russian Federation shall be indicated in case of damage and loss of accounting and control marks defined as the sum of figures in lines in column C;

      9) in lines 320.04.003 I A I - 320.04.003 I A III the number of accounting and control marks shall be indicated;

      10) in lines 320.04.003 I B I - 320.04.003 I B III the capacity of consumer packaging shall be indicated;

      11) in lines 320.04.003 I C I - 320.04.003 I C III the tax base for damage and loss of accounting and control marks shall be indicated, which is defined as the product of columns A and B;

      12) in line 320.04.003 II the total volume of taxable import of alcohol products from the Republic of Belarus shall be indicated, in case of damage and loss of accounting and control marks defined as the sum of lines of column C;

      13) in lines 320.04.003 II A I - 320.04.003 II A III the number of accounting and control marks shall be indicated;

      14) in lines 320.04.003 II B I - 320.04.003 II B III the capacity of consumer packaging shall be indicated;

      15) in lines 320.04.003 II C I - 320.04.003 II C III the tax base for damage and loss of accounting and control marks shall be indicated, which is defined as the product of columns A and B;

      16) in line 320.04.004 the total amount of taxable import of alcohol products shall be indicated, which is determined as the sum of lines 320.04.002 and 320.04.003;

      17) in line 320.04.004 I the total volume of taxable import of alcohol products from the Russian Federation shall be indicated, defined as the sum of lines 320.04.002 I and 320.04.003 I;

      18) in line 320.04.004 II the total amount of taxable import of alcohol products from the Republic of Belarus shall be indicated, defined as the sum of lines 320.04.002 II and 320.04.003 II;

      19) in line 320.04.005 the established excise rate shall be indicated;

      20) in line 320.04.006 the amount of excise tax calculated in accordance with Section 289 of the Tax Code, defined as the product of lines 320.04.004 and 320.04.005 shall be indicated;

      21) in line 320.04.006 I the amount of the excise tax, calculated in accordance with Article 289 of the Tax Code for the Russian Federation, shall be indicated;

      22) in line 320.04.006 II the amount of the excise tax, calculated in accordance with Article 289 of the Tax Code for the Republic of Belarus, shall be indicated.

      30. The Section "Import of alcohol products, not subject to excise tax":

      1) line 320.04.007 shall indicate the volume of import of alcohol products, not included in the tax base, in respect of which the fact of spoilage or loss resulting from emergency situations is established;

      2) in line 320.04.007 I shall be indicated the volume of import of alcohol products from the Russian Federation, not included in the taxbase, in respect of which the fact of spoilage or loss caused by emergency situations is established;

      3) in line 320.04.007 II shall be indicated the volume of import of alcohol products from the Republic of Belarus, not included in the tax base, in respect of which the fact of spoilage or loss caused by emergencies is established;

      4) line 320.04.008 shall indicate the volume of alcohol products not included in the tax base in case of damage or loss of accounting and control marks resulting from emergency situations, as well as the volume of alcohol products not included in the tax base of damaged accounting and control marks adopted by the tax authorities on the basis of the Write-Off Certificate. This line shall be filled in similarly to line 320.04.003.

      31. The tax base for vodka, alcohol products, cognac, brandy shall be considered as a liter of 100 percent alcohol.

      The sum of line 320.04.006 shall be transferred to line 320.00.011.

7. Drafting of form 320.05 –
Taxable import of tobacco products

      32. This form is intended to reflect in detail the information on the taxable import of all types of tobacco products, including filtered cigarettes, unfiltered cigarettes, mouthpiece cigarettes, cigars, cigarillos as well as pipe, smoking, chewing, sucking, snuff, hookah and other types of tobacco, packed in consumer packaging and intended for final consumption, with the exception of pharmaceutical products containing nicotine (hereinafter referred to as tobacco), given that the procedure of import was carried out during the tax period. The form shall be filled in by the taxpayers importing tobacco products to the Republic of Kazakhstan from the member states of the Customs Union. A separate sheet shall be prepared for each type of tobacco products.

      33. Schedule 320.05 shall be filled out if in the Section “General Information on the Taxpayer” of form 320.00 in line 16 “Submitted schedules” the box “05” is marked. When filling in this form, the excise rate shall be indicated on the basis of the calculation per one piece and/or one kilogram of tobacco products. For this purpose, the excise rate set up for pieces, being a unit of measurement of tobacco products, with the exception of cigars, shall be divided by 1000. The unit of measurement of tobacco is kilogram, the unit of measurement of other types of tobacco products is piece.

      34. In the Section “Taxable import of tobacco products”:

      1) in line 320.05.001 of column A the type of tobacco products shall be indicated;

      2) in line 320.05.001 of column B the Budget Classification Code for goods imported from the Russian Federation shall be indicated;

      3) in line 320.05.001 of column C the Budget Classification Code for goods imported from the Republic of Belarus shall be indicated;

      4) in line 320.05.002 the taxable import of tobacco products shall be indicated, including information on the spoilage and loss of tobacco products in accordance with Article 285 of the Tax Code;

      5) in line 320.05.002 I the taxable import of tobacco products from the Russian Federation shall be indicated, including information on the spoilage and loss of tobacco products in accordance with Article 285 of the Tax Code;

      6) in line 320.05.002 II the taxable import of tobacco products from the Republic of Belarus shall be indicated, including information on the spoilage and loss of tobacco products in accordance with Article 285 of the Tax Code;

      7) in line 320.05.003 the information on tobacco imported for processing on a give-and-take basis shall be reflected, including information on the spoilage and loss of tobacco in accordance with Article 285 of the Tax Code;

      8) in line 320.05.003 I the information on tobacco imported for processing on a give-and-take basis from the Russian Federation shall be reflected, including information on the spoilage and loss of tobacco in accordance with Article 285 of the Tax Code;

      9) in line 320.05.003 II the information on tobacco imported for processing on a give-and-take basis from the Republic of Belarus shall be reflected, including information on the spoilage and loss of tobacco in accordance with Article 285 of the Tax Code;

      10) in line 320.05.004 the amount included in the tax base in case of spoilage or loss of excise marks shall be indicated;

      11) in line 320.05.004 I the number of products to be included in the tax base in case of damage or loss of excise marks of the Russian Federation shall be indicated;

      12) in line 320.05.004 II the number of products to be included in the tax base in case of damage or loss of excise marks of the Republic of Belarus shall be indicated;

      13) in lines 320.05.004 I and 320.05.004 II, column A the number of spoiled and lost excise marks shall be indicated;

      14) in lines 320.05.004 I and 320.05.004 II, column B shall be indicated the largest number of pieces, kg in the package in which their packaging was imported during the tax period preceding the period in which the damage, loss of excise marks occurred;

      15) in lines 320.05.004 I and 320.05.004 II of column C shall be indicated the size of the tax base of taxable imports, defined as the product of columns A and B;

      16) in line 320.05.005 the total amount of the tax base of taxable imports of tobacco products, during the reporting tax period shall be indicated. This line shall be defined as the sum of lines from 320.05.002 to 320.05.004;

      17) in line 320.05.005 the total amount of the tax base for taxable import of tobacco products, during the reporting tax period for the Russian Federation, shall be indicated. This line is defined as the sum of lines from 320.05.002 I to 320.05.004 I;

      18) in line 320.05.005 II the total tax base for taxable import of tobacco products during the reporting tax period for the Republic of Belarus, shall be indicated. This line is defined as the sum of lines from 320.05.002 II to 320.05.004 II;

      19) in line 320.05.006 the established excise rate shall be indicated (for 1 piece, or for 1 kg);

      20) in line 320.05.007 shall be indicated the amount of excise tax calculated in accordance with Article 289 of the Tax Code, defined as the product of lines 320.05.005 and 320.05.006;

      21) in line 320.05.007 I shall be indicated the amount of excise tax calculated in accordance with Article 289 of the Tax Code of the Russian Federation;

      22) in line 320.05.007 II shall be indicated the amount of excise tax calculated in accordance with Article 289 of the Tax Code of the Republic of Belarus.

      35. Section "Import of tobacco products not subject to excise tax":

      1) in line 320.05.008 the non-taxable import of tobacco products in case of spoilage and loss resulting from emergency situations shall be indicated;

      2) in line 320.05.008 I the non-taxable import of tobacco products from the Russian Federation in case of spoilage and loss resulting from emergency situations shall be indicated;

      3) in line 320.05.008 II the non-taxable import of tobacco products from the Republic of Belarus in case of spoilage and loss resulting from emergency situations shall be indicated;

      4) line 320.05.009 shall indicate the number of excise marks not subject to excise tax due to damage and loss resulting from emergency situations, as well as the number of damaged excise marks accepted by the tax authorities on the basis of the Write-off Certificate. This line shall be filled in similarly to line 320.05.004.

      The sum in line 320.05.007 shall be transferred to line 320.00.012.

8. Drafting of form 320.06 - Import of excisable goods,
exempt from excise taxes

      855. This form is intended to reflect in detail the information on import of excisable goods, exempted from excise taxes in accordance with paragraph 2 of Article 299 of the Tax Code.

      schedule 320.06 shall be filled out if in the Section “General Information on the Taxpayer” of form 320.00 in line 16 “Submitted schedules” the box “06” is marked.

      56. A separate sheet shall be prepared for each type of excisable products.

      57. In the Section “Import of excisable goods exempted from excise tax“:

      1) in line 320.06.001 of column А the type of tobacco products shall be indicated;

      2) in line 320.06.001 of column В the Budget Classification Code for excisable goods imported from the Russian Federation shall be indicated;

      3) in line 320.06.002 of column С the Budget Classification Code for excisable goods imported from the Republic of Belarus shall be indicated.

      4) in line 320.06.002 the information about the volume and cost of imported excisable goods shall be indicated. This line is defined as the sum of lines from 320.06.002 I to 320.06.002 V;

      5) line 320.06.002 I shall indicate the information on the volume and cost of imported excisable goods required for the operation of vehicles engaged in international transportations, while being transported and at points of stopover;

      6) in line 320.06.002 II shall be indicated the information on the volume and cost of imported excisable goods, which have come to be not suitable for use as products and materials due to spoilage before passing through the customs border of the Customs Union;

      7) in line 320.06.002 III shall be indicated the information on the volume and cost of excisable goods imported for official use by foreign diplomatic missions and equivalent missions, as well as for personal use by diplomatic, administrative and technical personnel of these missions, including their family members living with them;

      8) in line 320.06.002 IV shall be indicated the information on the volume and cost of imported excisable goods transported across the customs border of the Customs Union, exempted from tax on the territory of the Republic of Kazakhstan within the customs procedures established by the customs legislation of the Customs Union and (or) the customs legislation of the Republic of Kazakhstan, with the exception of the customs procedure "Release of product for domestic consumption";

      9) in line 320.06.002 V shall be indicated the information on the volume and cost of imported alcohol-containing products for medical purposes (except for balms), registered in accordance with the laws of the Republic of Kazakhstan.

      58. The volume of imported excisable goods shall be determined in accordance with the tax base.

      The sum of line 320.06.002B shall be transferred to line 320.00.017 of the tax return.

9. Drafting of form 320.07 – Register of applications for import of goods and payment of
indirect taxes

      59. This form is intended to reflect the information on the applications for import of goods and payment of indirect taxes (hereinafter referred to as the Application) attached to the indirect tax return on imported goods in accordance with paragraph 3 of Article 276-20 of the Tax Code.

      schedule 320.07 shall be filled out, consequently in the Section “General Information on the Taxpayer” of form 320.00 in line 16 “Submitted schedules” the box “07” shall be marked.

      60. In the Section “Register of applications for import of goods and payment of indirect taxes”:

      1) in column A the ordinal number of the line shall be indicated;

      2) in column B the code of the exporting country, from which the goods were imported to the Republic of Kazakhstan, shall be indicated;

      3) in column C the number and date of the Application, assigned by the taxpayer, shall be indicated;

      4) in column D the amount of the value-added tax, reflected in column 20 of the Application, shall be indicated;

      5) in column E the amount of excise, specified in column 19 of the Application, shall be indicated;

      6) in the bottom line 0000001 of column D the total amounts of the value-added tax, specified in column 20 of the Application, shall be indicated;

      7) in the bottom line 0000001 of column E the total amounts of excises, specified in column 19 of the Application, shall be indicated.

      61. Amendments and additions to the register of applications shall be made taking into account the following:

      1) it is compulsory to put a mark in the “supplementary” or “supplementary on notification” box in the main form of the indirect tax return on imported goods of form 320.00, taking into account the type of tax reporting provided for in paragraph 6 of Article 276-22 of the Tax Code;

      2) TRN, IIN/BIN and the tax period, for which changes and additions are made, shall be indicated in the Section “General Information on the Taxpayer” of the register;

      3) in case of an error in any of columns B, C, D, E of the Section “Register of applications for import of goods and payment of indirect taxes”, a previously stated erroneous application shall be deleted from the register. To delete an erroneous application, the additional register shall contain indication the line number following the last line number of the previously submitted register for the changed period, in which the previously reflected details of columns B, C shall be entered, and previously reflected amounts shall be indicated in columns D, E. Then, a new application shall be filled in a new line with the correct details and amounts;

      4) in the event of withdrawal of a erroneously submitted Application in accordance with subparagraph 1) of paragraph 2 of Article 276-22 of the Tax Code, the previously erroneously submitted application shall be deleted from the register.

      To delete an erroneous application in the additional register, the line number shall be indicated, following the last line number of the previously submitted register for the period in which changes are made, the previously reflected details of columns B, C shall be entered, and previously reflected amounts shall be indicated in columns D, E;

      5) in case of making amendments and additions to the Application in accordance with subparagraph 2) of paragraph 2 of Article 276-22 of the Tax Code, the previously indicated and withdrawn application shall be removed from the register and the new information submitted instead of the application shall be reflected.

      To delete an erroneous application in the additional register, the line number shall be indicated, following the last line number of the previously submitted register for the period in which changes are made, the previously reflected details of columns B, C shall be entered, and previously reflected amounts shall be indicated in columns D, E with a minus sign. Then, the information on a new application submitted instead of a previously submitted and withdrawn application shall be filled in a new line;

      1) in case of making additions to the register for the tax period, the line number following the last line number of the previously submitted register for the period in which the changes are made shall be indicated in a new line;

      2) when applying subparagraphs 3) -6) of this paragraph of the Rules, it shall be noted that if the first additional declaration is submitted after the submission of a regular declaration, then when making additions to the register or deleting lines from the register, the line number shall be indicated following the last line of the register to the next tax return.

      If an additional tax return to a regular tax return is submitted, to which additional tax return have already been submitted, then when making additions to the Register or deleting lines from the Register, the line number shall be indicated, following the last line of the register submitted to the last additional tax return.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for
filling out and submitting an application for goods import and
payment of indirect taxes (form 328.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. The Rules for filling out and submitting an application for goods import and payment of indirect taxes shall determine the procedure for filling out and submitting an application for goods import and payment of indirect taxes (hereinafter referred to as the Application).

      2. The application shall consist of three sections and a schedule thereto intended to reflect in detail information on import of goods and calculation of the tax liability.

      The first and third sections of the Application and schedule thereto shall be filled by the taxpayer, the second section shall be filled by the tax authority.

      3. When filling out the application, corrections, erasures and blots are not allowed.

      4. If there no data (information) to be reflected in the Application, the corresponding boxes shall not be filled.

      5. The schedule to the application shall not be drawn up if there are no data to be reflected therein.

      6. When drafting the application:

      1) on paper – an Application shall be filled out with a ballpoint or fountain pen, with black or blue ink, in capital printed characters or using a printing device;

      2) in electronic form – an Application shall be filled out in accordance with Article 68 of the Code of the Republic of Kazakhstan dated December 10, 2008 “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code).

      The Application pages shall be numbered by the taxpayer.

      7. The application on paper shall be signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, who has a seal with his/her name in cases established by the laws of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code of the Republic of Kazakhstan.

      The application in electronic format shall be submitted through the system of accepting and processing tax reporting or on electronic media allowing computer processing of information.

      Herewith, the application in electronic format submitted through the system of accepting and processing tax reporting shall be certified by a digital signature of the taxpayer in accordance with paragraph 3 of Article 61 of the Tax Code of the Republic of Kazakhstan.

      The information reflected in the application in electronic format shall conform to the information contained in the application on paper.

      8. The application shall be submitted by the taxpayer or his/her representative on paper and in electronic form to the tax authority at the location (place of residence) in four copies with the documents provided for by paragraph 3 of Article 276-20 of the Tax Code of the Republic of Kazakhstan alongside with the indirect tax return on imported goods.

      9. Registration number shall be assigned to the application submitted in electronic format by the central node of the system for accepting and processing tax reporting.

      The Application submitted on paper shall be registered by the tax authority in the Registration Book for Applications for Import of Goods and Payment of Indirect Taxes (hereinafter referred to as the Book) under the registration number of the Application submitted in electronic form. this registration number shall be assigned by the central node of the system for accepting and processing tax reporting.

      this registration number shall be indicated by the tax authority in the second section of the copies of the Application submitted on paper.

      Herewith, the date of the Application submission shall be the date of acceptance of the Application on paper by the tax authority.

2. Filling in an Application

      10. In the upper right-hand corner of each page of the Application, the taxpayer shall write down the Application number, date, month and year when it was filled.

      11. In the lines “Seller/Buyer” of the Application shall be indicated:

      for taxpayers of the Republic of Belarus – TRN (taxpayer registration number), for taxpayers of the Republic of Kazakhstan – TRN (taxpayer registration number) or BIN (business identification number) or IIN (individual identification number), for taxpayers of the Russian Federation – IIN (identification number taxpayer)/registration reason code;

      name of the legal entity or full name of the individual entrepreneur, individual.

      In case of a lease agreement, "X" mark shall be put down in the corresponding box.

      In case of conclusion of a contract for processing raw materials, “X” mark shall be put down in the corresponding box.

      12. Filling in the Section 1.

      In line 01 (the Seller) the person who has entered into the agreement (contract) with the Buyer specified in line 02, or with the commission agent, appointee, shall be indicated.

      In line 02 (the Buyer), the taxpayer of the Republic of Kazakhstan, who imported the goods and submitted the Application to the tax authority at the location (place of residence), shall be indicated.

      In line 03 the country code, registered address (place of residence) of the Seller shall be indicated.

      In line 04 the country code, registered address (place of residence) of the Buyer shall be indicated.

      Section 1 shall be filled out by the Buyer of the goods, as well as by the commission agent, the appointee, in cases established by the norms of Article 276-19 of the Tax Code of the Republic of Kazakhstan.

      In line 05 shall be indicated the number and date of the agreement (contract) concluded between the Seller and the Buyer (commission agent, appointee), number and dates of the specifications to the agreement (contract), on the basis of which goods are imported into the territory of the Republic of Kazakhstan from the territory of the member state of the Customs Union.

      In case of the Purchase and Sale Contract in the absence of an agreement (contract) concluded between the Seller and the Buyer (commission agent, appointee), the number and date of the document confirming receipt (or purchase) of goods imported into the territory of the Republic of Kazakhstan (including checks of cash cars, sales receipts, purchase receipts) shall be indicated.

      Lines 06 and 07 of the application shall be not filled out by the taxpayer of the Republic of Kazakhstan. Herewith, these lines may be filled out by the taxpayers (payers) of the Republic of Belarus and the Russian Federation, if the legislation of these countries does not provide for the payment of indirect taxes by a commission agent, appointee, agent.

      In case of import by the taxpayer to the territory of the Republic of Kazakhstan of goods that are the products of processing of unmanufactured raw materials purchased in the territory of another member state of the Customs Union, and processed in the third member state of the Customs Union, 2 (two) applications shall be filled out, herewith:

      when filling out the columns of the Application sent to the Seller of the goods (unmanufactured raw materials), in columns 2 and 6 of the table the name and cost of the customer's unmanufactured raw materials shall be indicated, respectively;

      when filling out the columns of the Application sent to the Seller of works on the processing of unmanufactured raw materials supplied by the customer, in columns 2 and 6 of the table, the name of the goods being the product of processing and the cost of works of processing of raw materials shall be indicated, respectively.

      To determine the amount of indirect taxes when importing goods, the taxpayer shall fill in a table in which he/she/it shall indicate:

      in column 2 – name of goods on the basis of an invoice or transport (shipping) documents;

      in column 3 – 10-digit code of goods according to the Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union;

      in column 4 – unit of measurement of the quantity of goods indicated in the invoice or transport (consignment) document or other document confirming the purchase of the imported goods;

      in column 5 – quantity of goods in units indicated in column 4;

      in column 6 – cost of goods (work) on the basis of information from the invoice or transport (shipping) documents or other document confirming the purchase of the imported goods;

      In column 7 – currency code;

      in column 8 – exchange rate of tenge set by the National Bank of the Republic of Kazakhstan to the currency indicated in the invoice or transport (consignment) document on the date of registration of imported goods;

      in column 9 – series, number of transport (shipping) documents;

      in column 10 – date of transport (shipping) documents;

      in column 11 – invoice number;

      in column 12 – date of invoice;

      in column 13 – date of acceptance of the product for registration by the taxpayer;

      in column 14 – tax base for excisable goods, based on the volume of imported goods in physical terms.

      For excisable goods for which excise taxes are collected by another authorized body, the amount of excise taxes paid to the budget of the member state of the Customs Union shall be indicated in column 19. Herewith, in columns 14, 16 and 17 the dash shall be put down;

      in column 15 – the VAT tax base in the national currency of the Republic of Kazakhstan shall be indicated. The tax base shall be calculated taking into account the requirements of Article 444 of the Tax Code. The size of the VAT tax base shall include the amount of excises for excisable goods, indicated in column 19;

      Herewith, in columns 16 and 18 the tax rates for excise taxes and VAT, established by the Tax Code, shall be indicated. If the tax legislation of the Republic of Kazakhstan provides for exemption from VAT and (or) excise taxes on goods imported into the territory of the Republic of Kazakhstan, the word “privilege” shall be entered in the columns. For excisable goods in column 16 the excise rate in national currency shall be indicated; in box 17 a dash shall be put down;

      in box 17 a dash shall be put down;

      in column 19 – the amount of excises calculated by the Buyer of the goods on the basis of the applicable tax rates indicated in column 16.

      If the tax legislation of the Republic of Kazakhstan provides for exemption from excise taxes on imported goods on the territory of the Republic of Kazakhstan and in column 16 the word “privilege” shall be entered, in column 19 “0” (zero) shall be entered;

      in column 20 – the amount of VAT calculated on the basis of the applicable tax rate indicated in column 18 to the tax base specified in column 15.

      If the tax legislation of the Republic of Kazakhstan provides for exemption from VAT on goods imported into the territory of the Republic of Kazakhstan and in column 18 the word “privilege” shall be entered, in column 20 “0” (zero) shall be entered.

      If the transport (consignment) document confirming the movement of goods from the territory of one Member State of the Customs Union to the territory of another Member State of the Customs Union has a bottom line, it shall be allowed to transfer the information of the bottom line of the transport (shipping) document to one line of the Application indicating the common name of similar imported goods.

      If the transport (shipping) document specifies excisable goods or provides indicators related to the goods subject to indirect taxes at different rates or having different units of measurement, then all goods (each position) from the transport (shipping) document shall be transferred to the Application.

      If the transport (consignment) document, in which several goods similar to each other are reflected, does not have a bottom line, the indicators reflected in each of the lines of the accompanying (transport) document shall be transferred to the Application. Herewith, in columns 9 and 10 of the Application shall be indicated the information on the same transport (consignment) document.

      If the invoice lists the goods that are listed in several transport (consignment) documents, then the position from each transport (consignment) document shall be transferred to the Application taking into account the requirements set out above. Herewith, in columns 11 and 12 of the Application, the data of such an invoice shall be repeated.

      13. Section 3 of the Application shall be filled out in the following cases:

      1) if the turnover (operations) on the sale of goods to the Buyer specified in Section 1 of the Application by the Seller specified in Section 1 of the Application, are not subject to indirect taxes in accordance with the legislation of the member state of the Customs Union, as the territory of the member state of the Customs Union-Seller shall not be recognized as the place of selling such goods. Herewith, in line 08 “Seller (committent, appointor, principal)” shall be indicated the taxpayer of the member state from the territory of which the goods were exported, using the VAT rate of 0 percent (excise exemption) when selling these goods. In line 12 the details of the agreement (contract) (number and date of the agreement (contract), number and date of the specifications) concluded between the Seller and the Buyer specified in lines 08 and 09, shall be indicated;

      2) when selling goods to the Buyer (line 02) through a commission agent, appointee, or agent. In this case, the details of the agreement (contract) of the commission, assignment or agency agreement (contract) shall be reflected in line 12, the parties to this agreement (contract) shall be indicated in lines 08 and 09.

      14. In cases when more than three persons are involved in the delivery of goods, the taxpayer in the Schedule shall indicate the information on the sale of goods (movement of goods) from the Seller (the taxpayer of the member state of the Customs Union from which the goods were exported and the package documents confirming the legality of applying the 0 percent VAT rate or exemption from excise payment) to the Buyer (taxpayer submitting the Application) indicating the persons participating in the relevant transactions, as well as details of the agreements (contracts): name (Payer's Identification Number, IIN/tax reason code, TRN or BIN or IIN, code of the country, location (place of residence), number of agreement (contract), date of agreement (contract), numbers and dates of specifications.

      15. Within ten working days from the date of receipt of the Application on paper and documents stipulated by paragraph 3 of Article 276-20 of the Tax Code, the official of the tax authority should consider and confirm the fact of payment of indirect taxes (exemption or other payment method), or reasonably refuse confirmation, and make the appropriate marks in Section 2 of the Application.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The Rules for drafting the excise tax reporting
(excise tax return) (form 400.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting the excise tax reporting (Excise Tax Return) (Form 911.00) (hereinafter referred to as the Rules) were developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On Taxes and Other Mandatory Payments to the Budget” (the Tax Code) and determine the procedure for Drafting of of Excise Tax Reporting (Excise Tax Return) (hereinafter referred to as the Tax Return) intended for the calculation of the excise amounts. The excise tax return shall be drawn up by the excise taxpayers in accordance with Section 9 of the Tax Code.

      Excise taxpayer, having one object subject to taxation, registered with the tax authority at its place of location, shall submit an excise tax return without calculation for structural subdivisions or object, except for the excise payers, selling petrol (excluding aviation) and diesel fuel.

      2. The excise tax return consists of the declaration (form 400.00) and schedules thereto (forms 400.01 to 400.08), intended to reflect in detail the information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding calculation boxes are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. These rules apply the following arithmetical signs: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in person and on paper – it shall be drawn up in two copies, one copy shall be returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notification on paper – the taxpayer shall receive a notification of the postal or other organization;

      3) in electronic form – the taxpayer shall receive a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      13. In Sections "General Information about taxpayer" of schedules the corresponding data is specified in Section "General Information about taxpayer" of declaration are indicated.

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting the tax return (form 400.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN - the taxpayer registration number. When fulfilling a tax obligation, the trustee shall indicate the registration number of the trustee in the line;

      2) IIN/BIN – individual identification number (business identification number) of the taxpayer. When fulfilling a tax obligation, the trustee shall indicate in the line the individual identification number (business identification number) of the trustee;

      3. Full name or name of the taxpayer.

      The name of the legal entity in accordance with the constituent documents or the last name, first name and patronymic (if any) of the individual shall be indicated in accordance with the identity documents.

      When fulfilling a tax obligation, the trustee shall indicate in the line the name of the legal entity - trustee or last name, first name and patronymic (if any) of the individual;

      4) tax period for which tax returns are submitted (month, year) - the reporting tax period for which the tax return is submitted (indicated in Arabic numbers). The reporting tax period for filing out the tax return in accordance with Article 295 of the Tax Code shall be a calendar month;

      5) type of tax return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      The box is marked if the payer falls into the category indicated in row A;

      8) currency code.

      The currency code is indicated in accordance with schedule 23 “Currency Classifier”, approved by the Decision of the Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used to Fill Customs Tax Returns”;

      9) submitted schedules.

      boxes of submitted applications shall be marked;

      10) submitted calculations for structural subdivisions or objects related to taxation.

      The corresponding box shall be marked depending on the form of calculation made up for structural subdivisions or objects subject to taxation.

      16. In the section “Calculated excise taxes payable”:

      1) in line 400.00.001 the amount of excise tax calculated for all types of alcohol and (or) wine material shall be indicated. The amount reflected in lines 400.01.015 (on all pages of the form 400.01) shall be transferred to this line;

      2) in line 400.00.002 shall be indicated the amount of the excise tax calculated on alcohol products, as well as alcohol-containing products for medical purposes, registered in accordance with the laws of the Republic of Kazakhstan as medicinal products. The amount reflected in lines 400.02.013 (on all pages of the form 400.02) shall be transferred to this line;

      3) in line 400.00.003 the amount of the excise, calculated for tobacco products shall be indicated. The amount reflected in lines 400.03.013 (on all pages of the form 400.03) shall be transferred to this line;

      4) in line 400.00.004 the amount of excise calculated for crude oil, gas condensate shall be indicated. The amount reflected in lines 400.04.013 shall be transferred to this line;

      5) in line 400.00.005 the amount of excise on petrol (except aviation) shall be indicated. The amount reflected in lines 400.05.003 С shall be transferred to this line;

      6) in line 400.00.006 the amount of excise calculated for diesel fuel shall be indicated. The amount reflected in lines 400.05.006 С shall be transferred to this line

      7) in line 400.00.007 the amount of the excise tax calculated on excisable goods, provided for by subparagraph 6) of Article 279 of the Tax Code shall be indicated. The amount reflected in line 400.08.011 shall be transferred to this line;

      8) in line 400.00.008 the amount of the excise tax calculated for other excisable goods shall be indicated. this line shall be filled in by the payers who calculate and pay excise in the tax regime established by the Contract for Subsurface Use;

      9) in line 400.00.009 the total amount of the calculated excise, defined as the sum of lines from 400.00.001 to 400.00.008, shall be indicated;

      10) in line 400.00.010 the amount of the deduction from the tax shall be indicated. The sum of line 00000001 of column E of form 400.06 shall be transferred to this line;

      11) in line 400.00.011 the total amount of the calculated excise, defined as the spread of lines from 400.00.001 to 400.00.008, shall be indicated;

      12) in line 400.00.012 the amount of the calculated excise for structural subdivisions or objects subject to taxation shall be indicated.

      17. In the Section "Excisable goods exempt from excise tax":

      1) in line 400.00.013 shall be indicated the total value of excisable goods sold by the parent organization exempted from excise taxes in accordance with paragraph 3 of Article 281 of the Tax Code, as well as the value of excisable goods damaged as a result of emergencies exempted from excise taxes in accordance with paragraph 1 of Article 285 of the Tax Code. The amount reflected in line 400.07.004 shall be transferred to this line;

      2) in line 400.00.014 shall be indicated the total value of excisable goods sold by the structural subdivision, exempted from excise taxes in accordance with paragraph 3 of Article 281 of the Tax Code, as well as the value of excisable goods damaged as a result of emergencies exempted from excise tax in accordance with paragraph 1 of Article 285 of the Tax Code. This line shall be determined as the sum of lines 400.00.014 I, 400.00.014 II, 400.00.014 III, 400.00.014 IV, 400.00.014 V, 400.00.014 VI, 400.00.014 VII, 400.00.014 VIII, 400.00.014 IX, 400.00.014 X, 400.00.014 XI, 400.00.014 XII, 400.00.014 XIII, 400.00.014 XIV;

      3) in line 400.00.014 I the cost of the alcohol sold, exempted from excise shall be indicated. The amount reflected in line 421.00.009 I B shall be transferred to this line;

      4) in line 400.00.014 II the value of vodka sold and special vodka exempted from excise taxes shall be indicated. The amount reflected in line 421.00.009 II B shall be transferred to this line;

      5) in line 400.00.014 III the cost of the sold alcohol products exempted from excise taxes shall be indicated. The amount reflected in line 421.00.009 III B shall be transferred to this line;

      6) in line 400.00.014 IV the value of wine sold, exempted from excise taxes, shall be indicated. The amount reflected in line 421.00.009 IV B shall be transferred to this line;

      7) in line 400.00.014 V the value of the cognac sold, exempted from excise taxes, shall be indicated. The amount reflected in line 421.00.009 V B shall be transferred to this line;

      8) in line 400.00.014 VI, the value of the brandy sold, exempted from excise taxes, shall be indicated. The amount reflected in line 421.00.009 VI B shall be transferred to this line;

      9) in line 400.00.014 VII the cost of beer sold, exempted from excise taxes, shall be indicated. The amount reflected in line 421.00.009 VII B shall be transferred to this line;

      10) in line 400.00.014 VIII the value of the wine material sold, exempted from excise taxes, shall be indicated. The amount reflected in line 421.00.009 VIII B shall be transferred to this line;

      11) in line 400.00.014 IX the cost of tobacco products sold exempted from excise taxes shall be indicated;

      12) in line 400.00.014 X the cost of petrol sold (excluding aviation petrol), exempted from excise taxes, shall be indicated. The amount reflected in line 421.00.009 IХ B shall be transferred to this line;

      13) in line 400.00.014 XI, the cost of the diesel fuel sold, exempted from excise taxes, shall be indicated. The amount reflected in line 421.00.009 Х B shall be transferred to this line;

      14) in line 400.00.014 XII the cost of sold crude oil, gas condensate, exempted from excise taxes shall be indicated;

      15) in line 400.00.014 XIII the value of excisable goods sold, provided for by subparagraph 6) of Article 279 of the Tax Code, exempted from excise taxes shall be indicated;

      16) in line 400.00.014 XIV the value of the sold alcohol-containing products for medical purposes (except for balms), registered in accordance with the legislation of the Republic of Kazakhstan as medicinal products shall be indicated.

      18. In Section "Taxpayer's liability":

      1) in the column “Full name of the Manager” the last name, first name and patronymic (if any) of the Manager in accordance with the constituent documents shall be indicated. If the declaration is submitted by an individual, the column “Full name of the taxpayer" should contain the data filled in accordance with the identity documents;

      2) date of submitting the declaration.

      Date of the tax return filing to the tax authority;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of submitting the declaration in accordance with paragraph 2 of Article 584 of the Tax Code shall be indicated;

      6) file number of the document.

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of 400.01 –
Taxable transactions in alcohol and (or) wine materials

      19. this form is intended to reflect in detail the information on taxable transactions in all types of alcohol and wine material of domestic production and shall be filled in by the following taxpayers:

      1) producers of alcohol and (or) wine;

      2) persons, selling the competitive mass of alcohol and (or) wine material;

      3) persons who misused the alcohol purchased for the production of medical and pharmaceutical products and the provision of medical services, as well as those who purchased alcohol and wine materials with an excise at a rate below the base and used it not for the production of alcohol products.

      20. A separate page shall be prepared for each type of product.

      21. In the section “Taxable transactions in alcohol and (or) wine materials”:

      1) in column A the size of the tax base (liter) shall be indicated;

      2) in column В the excise rate shall be indicated;

      3) in column C the amount of the excise tax calculated in accordance with Article 289 of the Tax Code shall be indicated;

      4) in line 400.01.001 A the type of product shall be indicated;

      5) in line 400.01.001 B the corresponding budget classification code shall be indicated;

      6) in line 400.01.002 the information on alcohol and (or) wine materials sold for the production of alcohol products shall be reflected;

      7) in line 400.01.003 information on alcohol which is not sold and (or) sold for the production of alcohol products shall be reflected.

      this line shall not reflect information on the sale of alcohol and (or) wine materials to producers of alcohol products, as well as information on the sale of alcohol for production of medical and pharmaceutical products and provision of medical services.

      22. In line 400.01.004 information on alcohol and (or) wine materials used for its own production needs shall be reflected;

      23. In line 400.01.005 the information on alcohol and (or) wine materials used for own production of excisable goods shall be reflected.

      24. In line 400.01.005 the information on alcohol and (or) wine materials sold for processing on a give-and-take basis shall be reflected.

      25. In line 400.01.007 the information on alcohol and (or) wine materials, transferred as a contribution to the share capital, shall be reflected.

      26. In line 400.01.008, the information on alcohol and (or) wine materials that is used for physical payment shall be reflected.

      27. In line 400.01.009 the information on alcohol and (or) wine materials shipped to its structural divisions shall be reflected.

      28. In line 400.01.010 the information on the implementation of the competitive mass shall be reflected.

      29. In line 400.01.011, the information on alcohol and (or) wine materials transferred by the producer of alcohol and (or) wine materials from the production address specified in the license shall be reflected.

      30. In line 400.01.012 the information on alcohol and (or) wine materials in respect of which the fact of its spoilage or loss is established shall be reflected.

      31. In line 400.01.013 the information on alcohol purchased for the production of alcohol products, as well as the production of medical and pharmaceutical preparations and the provision of medical services, but used for other purposes, shall be reflected.

      32. In line 400.01.014, the amounts of the excise tax paid to the suppliers of alcohol and (or) wine materials upon acquisition for the production of alcohol products shall be reflected.

      Line 400.01.014 shall be filled in if line 400.01.013 is filled. The line shall be filled in on the basis of payment documents confirming the payment of the excise tax to the supplier of alcohol and (or) wine materials.

      33. In line 400.01.015, the total amount of the calculated excise tax on taxable transactions on excisable products shall be reflected, which is determined as the sum of lines from 400.01.001С to 400.01.013С minus line 400.01.014.

      34. The sum of lines 400.01.015 across all pages of the form 400.01 shall be transferred to line 400.00.001 of the tax return.

4. Drafting of 400.02 –
Taxable transactions in alcohol products, as well as
alcohol-containing products for medical purposes,
registered in accordance with the laws
of the Republic of Kazakhstan as medicinal agents

      35. this form is intended to reflect information about the taxable transactions made during the tax period in alcohol products (with the exception of wine materials) of domestic production.

      36. A separate page shall be prepared for each type of product.

      37. In the Section “Taxable transactions in alcohol products, as well as alcohol-containing products for medical purposes, registered in accordance with the Laws of the Republic of Kazakhstan as medicinal agents”:

      1) in line 400.02.001 A the type of alcohol products shall be indicated;

      2) in line 400.02.001 B the corresponding budget classification code shall be indicated;

      3) in line 400.02.002 the volume of alcohol products of the domestic production shall be indicated;

      4) in line 400.02.003 the volume of alcohol products, transferred as a contribution to the share capital shall be indicated;

      5) in line 400.02.004 the amount of alcohol products used for in-kind payment shall be indicated;

      6) in line 400.02.005 the volume of alcohol products shipped to its structural divisions shall be indicated;

      7) in line 400.02.006 the volume of alcohol products used for the own production needs of the taxpayer shall be indicated;

      8) in line 400.02.007 the volume of sold competitive mass of alcohol products shall be indicated;

      9) in line 400.02.008 the amount of alcohol products transferred by the manufacturer from the address, indicated in the license, shall be indicated;

      10) in line 400.02.009 the volume of alcohol products, in relation to which the fact of spoilage or loss is established, shall be indicated;

      11) in line 400.02.010 the volume of alcohol products included in the tax base in case of damage or loss of accounting and control marks shall be indicated. The sum of figures in line 400.02.010 is defined as the sum of the rows 400.02.010 I, 400.02.010 II and 400.02.010 III columns C;

      12) in lines 400.02.010 I, 400.02.010 II and 400.02.010 III, column A shall indicate the number of damaged or lost accounting and control marks;

      13) in lines 400.02.010 I, 400.02.010 II and 400.02.010 III columns B indicate the capacity of consumer packaging;

      14) in lines 400.02.010 I, 400.02.010 II and 400.02.010 III, column C indicates the tax base, calculated as the product of the corresponding lines of columns A and B;

      15) in the line 400.02.011 shall be indicated the total amount of the calculated excise, defined as the sum of the lines from 400.02.002 to 400.02.010;

      16) in line 400.02.012 indicate the established excise rate;

      17) in line 400.02.013 shall be indicated the amount of the excise tax calculated in accordance with Section 289 of the Tax Code.

      38. The lines specified in subparagraphs 3) - 11) of paragraph 25 of this Rules are intended to reflect the tax base in liters.

      39. The tax base for vodka, alcohol products, cognac, brandy shall be considered as a liter of 100 percent alcohol.

      40. The sum of lines 400.02.013 across all pages of form 400.02 shall be transferred to line 400.00.002 of the tax return.

5. Drafting of 400.03 –
Taxable transactions in tobacco products

      41. this form is intended to reflect information on taxable transactions performed during the tax period in tobacco products of domestic production, including filter cigarettes, non-filter cigarettes, cigarettes, cigars, cigarillos, smoking tobacco, pipe, chewing, sucking, snuff, hookah and other (hereinafter - tobacco), with the exception of pharmaceutical products containing nicotine, packaged in consumer packaging and intended for final consumption, as well as for the sale of competitive mass.

      42. When filling in this form, the excise rate shall be indicated on the basis of the calculation per one piece and/or one kilogram of tobacco products. For this, the excise rate set in pieces being a unit of measurement of tobacco products shall be divided by 1000.

      43. A separate sheet shall be prepared for each type of tobacco products.

      44. In the Section “Taxable transactions in tobacco products”:

      1) in line 400.03.001 A the type of tobacco products shall be indicated;

      2) in line 400.03.001 B the corresponding budget classification code shall be indicated;

      3) in line 400.03.002 the number of sold tobacco products shall be indicated;

      4) in line 400.03.003 the number of tobacco products transferred as a contribution to the share capital shall be indicated;

      5) in line 400.03.004 the quantity of tobacco products used in the case of payment in kind shall be indicated;

      6) in line 400.03.005 the quantity of tobacco products shipped to its structural divisions shall be indicated;

      7) in line 400.03.006 the number of tobacco products used for their own production needs and for production of excisable goods shall be indicated;

      8) in line 400.03.007 the quantity of sold competitive weight of tobacco products shall be indicated;

      9) in line 400.03.008 the number of tobacco products transferred by the manufacturer from the production address specified in the license shall be indicated;

      10) in line 400.03.008 A the quantity of tobacco products intended for sale shall be indicated;

      11) in line 400.03.008 B the quantity of tobacco products intended for export shall be indicated;

      12) in line 400.03.009 the number of tobacco products, in relation to which the fact of spoilage or loss has been established, shall be indicated;

      13) in line 400.03.010 the number of tobacco products included in the tax base in case of damage or loss of excise marks shall be indicated;

      14) in line 400.03.010, column A the number of damaged and lost excise marks shall be indicated;

      15) in line 400.03.010, column B the number of tobacco products in pieces, kilograms per pack shall be indicated;

      16) in line 400.03.011 the total amount of the tax base for taxable transactions performed during the reporting tax period for tobacco products shall be indicated. this line is defined as the sum of lines from 400.03.001 to 400.03.010 minus lines 400.03.008 В;

      17) in line 400.03.012 the excise rate shall be indicated;

      18) in line 400.03.013 shall be indicated the amount of excise tax calculated in accordance with Section 289 of the Tax Code, defined as the product of lines 400.03.011 and 400.03.012.

      45. The sum of lines 400.03.013 for all pages of form 400.03 shall be transferred to line 400.00.003 of the tax return.

6. Drafting of 400.04 –
Taxable transactions in crude oil, gas condensate

      46. this form is intended to reflect information on taxable transactions performed during the tax period in crude oil, gas condensate, as well as on sale of the competitive masses of crude oil, confiscated and (or) ownerless, passed by inheritance to the state, and donated to the state.

      47. In the Section “Taxable transactions in crude oil, gas condensate”:

      1) in line 400.04.001 the volume of sold crude oil, gas condensate, except crude oil, gas condensate sold for export shall be indicated;

      2) in line 400.04.002 the volume of crude oil, gas condensate sold for export shall be indicated;

      3) in line 400.04.002 A the volume of crude oil, gas condensate sold for export to the countries of the Customs Union shall be indicated;

      4) in line 400.04.002 B the volume of crude oil, gas condensate sold for export to third countries shall be indicated;

      5) in line 400.04.003 the volume of crude oil, gas condensate that is submitted for refining on a give-and-take basis shall be indicated;

      6) in line 400.04.004 the volume of crude oil, gas condensate used for its own production needs shall be indicated;

      7) in line 400.04.005 the volume of crude oil, gas condensate, transferred as a contribution to the share capital shall be indicated;

      8) in line 400.04.006 the volume of crude oil, gas condensate used for in-kind payment shall be indicated;

      9) in line 400.04.007 the volume of crude oil, gas condensate shipped to its structural divisions shall be indicated;

      10) in line 400.04.008 the volume of sold competitive mass of crude oil, gas condensate, confiscated and (or) ownerless, transferred under the right of inheritance to the state and gratuitously transferred to the state ownership;

      11) in line 400.04.009 the amount of crude oil, gas condensate transfered by the manufacturer from the production address specified in the license, shall be indicated;

      12) in line 400.04.010 the volume of crude oil, gas condensate, in respect of which the fact of spoilage or loss is established shall be indicated;

      13) in line 400.04.011 the total amount of the tax base for taxable transactions performed during the tax period in crude oil, gas condensate shall be indicated. this line is defined as the sum of lines from 400.04.001 to 400.04.010;

      14) in line 400.04.012 the established excise rate shall be indicated;

      15) in line 400.04.013 shall be indicated the amount of the excise tax, calculated in accordance with Article 289 of the Tax Code, defined as the product of the lines 400.04.011 and 400.04.012.

      48. The sum of line 400.04.013 shall be transferred to the line 400.00.004 of the tax return.

      49. The lines specified in subparagraphs 1) - 11) of paragraph 37 of this Regulation are intended to reflect the tax base in tons.

7. Drafting of 400.05 –
Taxable transactions in petrol (excluding aviation petrol),
diesel fuel

      50. this form is intended to reflect information on taxable transactions performed during the tax period in petrol (excluding aviation), diesel fuel (hereinafter referred to as petroleum products), as well as in sale of the competitive mass, confiscated and (or) ownerless, transferred by right of inheritance to the state and petroleum products donated to the state.

      51. In the Section "Petrol (except for aviation petrol)":

      1) in column A the size of the tax base for the taxable transactions in tons shall be indicated;

      2) in column B the excise rate shall be indicated;

      3) in column C the amount of excise tax on taxable transactions, which is determined in accordance with Article 289 of the Tax Code, shall be indicated;

      4) in line 400.05.001 the information on the calculation of the excise on petrol (excluding aviation) (hereinafter referred to as petrol), sold in bulk, shall be indicated. this line is defined as the sum of lines 400.05.001 I, 400. 05.001 II, 400.05.001 III, 400.05.001 IV, 400.05.001 V;

      5) in line 400.05.001 I the information on the wholesale of petrol shall be indicated;

      6) in line 400.05.001 II the information on the wholesale of petrol purchased in the Republic of Kazakhstan or on import, shall be indicated;

      7) in line 400.05.001 III the information on shipment of petrol to its structural divisions for further implementation, shall be indicated;

      8) in line 400.05.001 IV the information on the wholesale of competitive mass of gas, confiscated and (or) ownerless, transferred under the right of inheritance to the state and gratuitously transferred to the state ownership, shall be indicated;

      9) in line 400.05.001 V the information on petrol displaced by the manufacturer from the production address specified in the license, shall be indicated;

      10) in line 400.05.002 the information on petrol sold at retail, shall be indicated. this line is defined as the sum of lines from 400.05.002 I to 400.05.002 VII;

      11) in line 400.05.002 I information on the retail sale of petrol shall be indicated;

      12) in line 400.05.002 II the information on the retail sale of petrol previously purchased in the Republic of Kazakhstan or on import shall be indicated;

      13) in line 400.05.002 III the information on petrol transferred as a contribution to the share capital shall be indicated;

      14) in line 400.05.002 IV the information on the retail sale of the competitive mass of petrol, confiscated and (or) ownerless, transferred by right of inheritance to the state and gratuitously transferred into the ownership of the state shall be indicated;

      15) in line 400.05.002 V the information on petrol, in respect of which the fact of its spoilage or loss has been established shall be indicated;

      16) in line 400.05.002 VI the information on petrol used for own production needs shall be indicate;

      17) in line 400.05.002 VII the information on petrol used for own production needs, purchased for further sale in the territory of the Republic of Kazakhstan shall be indicated;

      18) in line 400.05.003, the total amount of the tax base for taxable transactions specified in lines 400.05.001 and 400.05.002 shall be indicated, as well as the total excise amount calculated for these operations. this line is defined as the sum of lines. 400.05.001 и 400.05.002.

      52. In the Section "Diesel fuel":

      1) in line 400.05.004 the information on diesel fuel sold in bulk, shall be indicated. this line is defined as the sum of the lines 400.05.004 I, 400. 05.004 II, 400.05.004 III, 400.05.004 IV, 400.05.004 V;

      2) in line 400.05.004 I the information on wholesale of diesel fuel, shall be indicated;

      3) in line 400.05.004 II the information on wholesale of diesel fuel purchased in the Republic of Kazakhstan or imported, shall be indicated;

      4) in line 400.05.004 III information on the shipment of diesel fuel to its structural subdivisions for further implementation, shall be indicated;

      5) in line 400.05.004 IV information on wholesale of the competitive masses of diesel fuel, confiscated and (or) ownerless, transferred by right of inheritance to the state and donated to the state, shall be indicated;

      6) in line 400.05.004 V the information on the diesel fuel displaced from the production address indicated in the license shall be indicated;

      7) in line 400.05.005 the information on the calculation of the excise on diesel fuel sold at retail shall be indicated. 5) in line 400.05.004 IV the information on the wholesale of the competitive masses of diesel fuel confiscated and (or) ownerless, transferred under the right of inheritance to the state and donated to the state, shall be indicated; 6) in line 400.05.004 V the information on the diesel fuel displaced from the production address specified in the license shall be indicated; 7) in line 400.05.005 the information on the calculation of the excise on diesel fuel sold at retail shall be indicated. this line is defined as the sum of the lines 400.05.005 I, 400.05.005 II, 400.05.005 III, 400.05.005 IV, 400.05.005 V, 400.05.005 VI, 400.05.005 VII;

      8) in line 400.05.005 I the information on the retail sale of diesel fuel shall be indicated;

      9) in line 400.05.005 II the information on the retail sale of diesel fuel purchased in the Republic of Kazakhstan or on import shall be indicated;

      10) in line 400.05.005 III the information on diesel fuel transferred as a contribution to the authorized capital shall be indicated;

      11) in line 400.05.005 IV the information on the retail sale of the competitive masses of diesel fuel confiscated and (or) ownerless, transferred by right of inheritance to the state and the donated to the state, shall be indicated;

      12) in line 400.05.005 V the information on diesel fuel in respect of which the fact of its spoilage or loss has been established, shall be indicated;

      13) in line 400.05.005 VI the information on diesel fuel used for own production needs, shall be indicated;

      14) in line 400.05.005 VII the information on the diesel fuel used for own production needs, purchased earlier for further sale on the territory of the Republic of Kazakhstan, shall be indicated;

      15) in line 400.05.006 the total amount of the tax base for taxable transactions specified in lines 400.05.004 and 400.05.005 shall be indicated as well as the total amount of excise tax calculated for these operations. this line is defined as the sum of lines 400.05.004 and 400.05.005.

      53. In the Section “Calculated Excise”:

      1) in line 400.05.007 the information on the calculation of the excise on petrol and diesel fuel, which consists of two columns, shall be indicated:

      2) in column A the budget classification code shall be indicated. One budget classification code corresponds to one line;

      3) in column В the amount of the calculated excise for the reporting month shall be indicated.

      54. The total sums of lines 400.05.003 C and 400.05.006 C shall be transferred respectively to lines 400.00.005 and 400.00.006 of the tax return.

8. Drafting of 400.06 - Tax deduction

      55. this form is intended to calculate the amount of excise tax paid for raw materials actually used for the production of excisable goods in the tax period, and deductible in accordance with Article 291 of the Tax Code.

      56. In the Section “Deduction amount”:

      1) in column A the ordinal number of the line, which begins with the line 00000001, shall be indicated;

      2) in column В the code of budget classification shall be indicated;

      3) in column C the amount of raw materials used for the production of excisable goods in the reporting tax period shall be indicated. The volume of raw materials of the excisable goods shall be determined in accordance with the tax base;

      4) in column D the excise rate shall be indicated;

      5) in column E the amount of excise tax subject to deduction shall be indicated.

      57. The total amount of column E of line 00000001 shall be transferred to line 400.00.010 of the tax return.

9. Drafting form 400.07 - Excisable goods,
not subject to excise taxes

      58. Form 400.07 is intended to reflect information on excisable goods not subject to excise taxes in accordance with paragraph 3 of Article 281 of the Tax Code, as well as excisable goods spoiled and lost as a result of emergencies exempted from excise duty of Article 285 of Tax Code.

      59. In the section "Excisable goods not subject to excise taxes":

      1) in line 400.07.001 A the volume of excisable goods sold by the parent organization exempted from excise taxes in accordance with paragraph 3 of Article 281 of the Tax Code, shall be indicated, as well as the volume of excisable goods spoiled as a result of emergencies exempted from excise taxation in accordance with paragraph 1 of Article 285 of the Tax Code;

      2) in line 400.07.001 I A the volume of alcohol sold shall be indicated;

      3) in line 400.07.001 II A the volume of vodka and special vodka sold shall be indicated;

      4) in line 400.07.001 III A the volume of alcohol products sold shall be indicated;

      5) in line 400.07.001 IV A the volume of wine sold shall be indicated;

      6) in line 400.07.001 V A the volume of cognac sold shall be indicated;

      7) in line 400.07.001 VI Athe amount of brandy sold shall be indicated;

      8) in line 400.07.001 VII A the volume of beer sold shall be indicated;

      9) in line 400.07.001 VIII A the volume of wine material sold shall be indicated;

      10) in line 400.07.001 IX A the volume of tobacco products sold shall be indicated;

      11) in line 400.07.001 X A the volume of petrol sold shall be indicated (excluding aviation gas);

      12) in line 400.07.001 XI A the volume of diesel fuel sold shall be indicated;

      13) in line 400.07.001 XII A the volume of sold crude oil, gas condensate shall be indicated;

      14) in line 400.07.001 XIII A the volume of excisable goods sold, provided for by subparagraph 6) of Article 279 of the Tax Code shall be indicated;

      15) in line 400.07.001 the value of excisable goods sold by the parent organization exempted from excise taxes in accordance with paragraph 3 of Article 281 of the Tax Code shall be indicated, as well as the value of excisable goods spoiled as a result of emergencies exempted from excise taxation in accordance with paragraph 1 of Article 285 of the Tax Code. this line includes the lines 400.07.001 I В, 400.07.001 II В, 400.07001 III В, 400.07.001 IV В, 400.07.001 V В, 400.07.001 VI В, 400.07.001 VII В, 400.07.001 VIII В, 400.07.001 IХ В, 400.07.001 Х В, 400.07.001 ХI В, 400.07.001 ХII В, 400.07.001 ХIII В;

      16) in line 400.07.001 I the cost of the alcohol sold shall be indicated;

      17) in line 400.07.001 II B the cost of vodka and special vodka sold shall be indicated;

      18) in line 400.07.001 III B the cost of the distilled products sold shall be indicated;

      19) in line 400.07.001 IV the cost of the wine sold shall be indicated;

      20) in line 400.07.001 V the cost of cognac sold shall be indicated;

      21) in line 400.07.001 VI the cost of the brandy sold shall be indicated;

      22) in line 400.07.001 VII B the cost of the beer sold shall be indicated;

      23) in line 400.07.001 VIII B the cost of the wine material sold shall be indicated;

      24) in line 400.07.001 IX B the value of the tobacco products sold shall be indicated;

      25) in line 400.07.001 X V the cost of the sold petrol shall be indicated (with the exception of aviation)

      26) in line 400.07.001 XI B the cost of diesel fuel sold shall be indicated;

      27) in line 400.07.001 XII B the cost of sold crude oil, gas condensate shall be indicated;

      28) in line 400.07.001 XIII B the cost of excisable goods sold, provided for by subparagraph 6) of Section 279 of the Tax Code shall be indicated;

      29) in line 400.07.002 A the amount of alcohol sold for the manufacture of medicinal and pharmaceutical preparations exempted from excise taxation shall be indicated;

      30) in line 400.07.002 B the cost of alcohol sold for the manufacture of medicinal and pharmaceutical preparations exempted from excise taxation shall be indicated;

      31) in line 400.07.003 A the volume of alcohol sold to state medical institutions shall be indicated;

      32) in line 400.07.003 B shall be the indicated the cost of alcohol dispensed to state medical institutions shall be indicated;

      33) in line 400.07.004 the total value of excisable goods exempt from excise tax shall be indicated. this line is defined as the sum of lines from 400.07.001 В to 400.07.003 В.

      60. The sum of line 400.07.004 В shall be transferred to line 400.00.013 of the Tax Return.

      61. The volume of excisable goods sold shall be determined in accordance with the tax base.

10. Drafting of form 400.08 –
Taxable transactions in excisable goods,
provided for by subparagraph 6) of Article 279 of the Tax Code

      62. Form 400.08 is intended to reflect information on taxable transactions performed during the tax period in excisable goods as provided for in subparagraph 6) of Article 279 of the Tax Code (hereinafter referred to as the excisable goods) and also in the sale of competitive mass, confiscated and (or) ownerless that have passed under the right of inheritance to the state and excisable goods donated to the state.

      63. In the Section “Taxable transactions in excisable goods, provided for by subparagraph 6) of Article 279 of the Tax Code”:

      1) in line 400.08.001 the number of excisable goods sold shall be indicated;

      2) in line 400.08.002 the number of excisable goods transferred as a contribution to the share capital shall be indicated;

      3) in line 400.08.003 the number of excisable goods used for in-kind payment shall be indicated;

      4) in line 400.08.004 the number of excisable goods shipped to its structural divisions shall be indicated;

      5) in line 400.08.005 the number of excisable goods used for the payer's own production needs shall be indicated;

      6) in line 400.08.006 shall be indicated the number of sold competitive masses, confiscated and (or) ownerless, transferred under the right of inheritance to the state and donated to state;

      7) in line 400.08.007 shall be indicated the number of excisable goods moved by the manufacturer from the production address specified in the license;

      8) in line 400.08.008 shall be indicated the number of excisable goods of own production in respect of which the fact of damage or loss has been established;

      9) in line 400.08.009 shall be indicated the total amount of the tax base for taxable transactions performed during the reporting tax period for excisable goods. this line is defined as the sum of lines from 400.08.001 to 400.08.008;

      10) in line 400.08.010 the excise rate for 1 cubic cm of engine capacity shall be indicated;

      11) in line 400.08.011 shall be indicated the amount of excise tax calculated in accordance with Article 289 of the Tax Code, defined as the product of lines 400.08.009 and 400.08.010.

      64. The sum of line 400.08.011 shall be transferred to line 400.00.007 of the tax return.

      65. The lines specified in subparagraphs 1) - 9) of paragraph 63 of this Regulation are intended to reflect the tax base in cubic centimeters.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for DRAFTING EXCISE TAX REPORTING (EXCISE TAX CALCULATION)
for a structural subdivision or objects
subject to taxation (form 421.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting the excise tax reporting (excise tax calculation) for a structural subdivision or objects subject to taxation (form 421.00) (hereinafter referred to as the Rules) shall be developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On Taxes and Other Obligatory Payments to the Budget "(the Tax Code) and determine the procedure for drafting of the form of excise tax reporting (excise tax calculation) (hereinafter referred to as the Calculation), designed to calculate the amount of excise taxes on alcohol, alcohol products, petrol (except for aviation petrol), diesel fuel, excise tax payers with structural subdivisions or objects subject to taxation, for operations carried out by structural subdivisions or objects subject to taxation, according to the Section 9 of the Tax Code.

      2. The Calculation consists of the declaration (form 920.00) and schedules thereto (forms 920.01 to 920.03) designed to provide detailed information on the calculation of the tax liability.

      3. Corrections, erasures and blots are not allowed, when filling in the computation.

      4. If there are no indicators, the corresponding calculation boxes are not filled.

      5. The schedule to the calculation shall be compiled in a compulsory manner when filling in the lines in the calculation that require disclosure of relevant indicators.

      6. schedules to the declaration shall not be drawn up if there are no data to be reflected in them.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the calculation, the similar sheet of schedule to the calculation is additionally filled in.

      8. These rules apply the following arithmetical signs: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the calculation.

      10. When drafting the computation:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. The calculation is signed by the taxpayer or his/her representative and is certified by the stamp of the taxpayer or his/her representative having a stamp with his/her name, in cases established by the legislation of the Republic of Kazakhstan, according to paragraph 3 of Article 61 of the Tax Code.

      12. When submitting the computation:

      1) in person and on paper – it shall be drawn up in two copies, one copy shall be returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notification on paper – the taxpayer shall receive a notification of the postal or other organization;

      3) in electronic form – the taxpayer shall receive a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      13. In Sections "General Information on the Taxpayer" of the Schedules the corresponding data reflected in Section "General Information on the Taxpayer" of calculation shall be specified.

      14. According to the Law of the Republic of Kazakhstan dated January 12, 2007 "On national registers of identification numbers" (hereinafter – the Law on national registers) following is subject to obligatory completion at calculation filing:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting the calculation (Form 421.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN-tax registration number;

      2) IIN / BIN - individual identification number (business identification number) of the taxpayer;

      3) TIN of the structural subdivision of the legal entity;

      4) BIN of the structural subdivision of the legal entity;

      5) excise calculation:

      box A shall be marked if the excise tax is calculated for objects subject to taxation;

      box B shall be marked if the excise tax is calculated for structural subdivisions;

      box C shall be marked if the excise tax is calculated for objects subject to the taxation of the structural subdivision;

      6) the name of the structural subdivision of the legal entity;

      7) code of the tax authority:

      in line A the code of the tax authority at the place of registration of the object subject taxation, shall be indicated;

      in line B the code of the tax authority at the place of registration of the structural subdivision of the legal entity, shall be indicated;

      8) tax period for which tax returns are submitted (month, year) shall be the reporting tax period for which the calculation is presented (indicated in Arabic numerals);

      9) type of calculation.

      The corresponding boxes are marked with regard to the assignment of the Calculation to the types of tax reporting indicated in Article 63 of the Tax Code;

      10) number and date of notification.

      Lines are marked in the case of submission of the declaration type provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      11) taxpayer category.

      The box shall be marked if the payer falls into the category indicated in row A;

      12) currency code.

      The currency code shall be indicated in accordance with Appendix 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used for Filling out Customs Declarations”;

      13) submitted schedules.

      boxes of submitted applications are marked.

      16. In the section “Calculated excise tax for a structural subdivision or objects subject to taxation”:

      1) in line 421.00.001 the amount of the excise tax calculated on the basis of alcohol and (or) wine materials of domestic production, shall be indicated. The amount reflected in lines 421.01.002 and 421.01.004 shall be transferred to this line;

      2) in line 421.00.002 shall be indicated the amount of the excise tax calculated on alcohol products, as well as alcohol-containing products for medical purposes, registered in accordance with the legislation of the Republic of Kazakhstan as a medicinal product and (or) the competitive mass of alcohol and alcohol products. The amount reflected in the bottom line 00000001 of column F of form 421.02 shall be transferred to this line;

      3) in line 421.00.003 shall be indicated the total amount of excise tax on alcohol products calculated for a structural subdivision or an object subject to taxation, defined as the sum of lines from 421.00.001 to 421.00.002;

      4) in line 421.00.004 the amount of deduction from the tax on alcohol products shall be indicated. The amount reflected in the bottom line 00000001 of column F of the form 421.03 shall be transferred to this line;

      5) in line 421.00.005 shall be indicated the total amount of the calculated excise on alcohol products, defined as the spread of lines 421.00.003 and 421.00.004;

      6) in line 421.00.006 the amount of excise calculated for petrol (excluding aviation) and/or diesel fuel shall be indicated. The amount reflected in the lines 421.04.003 С and 421.04.006 С shall be transferred to this line;

      7) in line 421.00.007 shall be indicated the amount of deduction from the tax on petrol (excluding aviation) and/or diesel fuel. The sum of figures in line 421.04.0027 С shall be transferred to this line;

      8) in line 421.00.008 shall be indicated the total amount of the calculated excise on petrol (excluding aviation) and/or diesel fuel. The sum of line 421.04.008 V shall be transferred to this line.

      17. In the Section "Excisable goods exempt from excise tax":

      1) in line 421.00.009 A the volume of excisable goods sold by the structural subdivision, exempted from excise taxes in accordance with paragraph 3 of Article 281 of the Tax Code shall be indicated, as well as the volume of excisable goods damaged as a result of emergencies exempted from excise taxation in accordance with paragraph 1 of Article 285 Tax Code;

      2) in line 421.00.009 I A the volume of alcohol sold shall be indicated;

      3) in line 421.00.009 II A the volume of vodka and special vodka sold shall be indicated;

      4) in line 421.00.009 III А the volume of alcohol products sold shall be indicated;

      5) in line 421.00.009 IV А the volume of wine sold shall be indicated;

      6) in line 421.00.009 V А the volume of cognac sold shall be indicated;

      7) in line 421.00.009 VI А the volume of brandy sold shall be indicated;

      8) in line 421.00.009 VII А the volume of beer sold shall be indicated;

      9) in line 421.00.009 VIII А the volume of wine material sold shall be indicated;

      10) in line 421.00.009 IХ А the volume of petrol sold (excluding aviation) shall be indicated;

      11) in line 421.00.009 Х А diesel fuel volume shall be indicated;

      12) in line 421.00.009 ХI А the volume of sold alcohol-containing medical products (except for balms), registered in accordance with the legislation of the Republic of Kazakhstan as a medicinal product, shall be indicated;

      13) in line 421.00.009 В the value of excisable goods sold by the structural subdivision, exempted from excise taxes in accordance with paragraph 3 of Article 281 of the Tax Code shall be indicated, as well as the value of excisable goods damaged and lost as a result of emergencies and exempted from excise taxation in accordance with paragraph 1 of Article 285 of the Tax Code. this line includes 421.00.009 I В, 421.00.009 II В, 421.00.009 III В, 421.00.009 IV В, 421.00.009 V В, 421.00.009 VI В, 421.00.009 VII В, 421.00.009 VIII В, 421.00.009 IХ В, 421.00.009 Х В;

      14) in line 421.00.009 I В the cost of alcohol sold shall be indicated;

      15) in line 421.00.009 II В the cost of vodka and special vodka sold shall be indicated;

      16) in line 421.00.009 III В the cost of distilled products sold shall be indicated;

      17) in line 421.00.009 IV В the cost of wine sold shall be indicated;

      18) in line 421.00.009 V В the cost of cognac sold shall be indicated;

      19) in line 421.00.009 VI В the cost of brandy sold shall be indicated;

      20) in line 421.00.009 VII В the cost of beer sold shall be indicated;

      21) in line 421.00.009 VIII В cost of wine material sold shall be indicated;

      22) in line 421.00.009 IХ В the cost of gasoline sold (excluding aviation)shall be indicated;

      23) in line 421.00.009 Х В indicates the cost of diesel fuel shall be indicated;

      24) in line 421.00.009 ХI В the value of the sold alcohol-containing products for medical purposes (except for balms), registered in accordance with the legislation of the Republic of Kazakhstan as a medicinal product shall be indicated.

      18. The volume of imported excisable goods shall be determined in accordance with the tax base.

      19. In Section "Taxpayer's liability":

      1) in the column “Full name of the Manager” the last name, first name and patronymic (if any) of the Manager in accordance with the constituent documents shall be indicated.

      If the declartion is submitted by an individual, in the column the last name, first name and patronymic (if any) of the taxpayer in accordance with the identity documents shall be indicated;

      2) date of calculation.

      The date of submission of calculation to the tax authority shall be indicated;

      3) in the column “Full name the official who accepted the calculation" the last name, first name and patronymic (if any) of the tax authority employee who accepted the calculation shall be indicated;

      4) date of acceptance of the calculation at the place of registration of the structural subdivision or object subject to taxation.

      The date of calculation submission in accordance with paragraph 2 of Article 584 of the Tax Code is indicated;

      5) reference number of the document

      The registration number assigned by the tax authority shall be indicated;

      6) code of tax authority.

      The code of the tax authority at the location of the payer shall be indicated;

      7) date of postal stamp

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of 421.01 –
Taxable transactions in alcohol and (or) wine materials

      20. this form is intended to reflect information on taxable operations in alcohol and (or) wine materials of domestic production.

      21. In the Section "Amount of excise tax on alcohol":

      1) in column A the tax base (liter) shall be indicated;

      2) in column В the excise rate shall be indicated;

      3) in column C the amount of the excise tax calculated in accordance with Article 289 of the Tax Code shall indicated;

      4) line 421.01.001 I is intended to reflect the information on the calculation of excise tax on alcohol of domestic production, shipped for the production of alcohol products;

      5) line 421.01.001 II is intended to reflect the information on the calculation of excise taxes on alcohol of domestic production, shipped not for the production of alcohol products;

      6) line 421.01.002 is intended to reflect the total amount of calculated excise on alcohol, defined as the sum of lines 421.01.001 I columns C and 421.01.001 II columns C.

      22. Section "The amount of excise tax on wine":

      1) in column A the tax base (liter) shall be indicated;

      2) in column B the excise rate shall be indicated;

      3) in column C the amount of excise calculated in accordance with article 289 of the Tax Code shall be indicated;

      4) line 421.01.003 I is intended to reflect information on the calculation of the excise tax on the wine materials of domestic production, shipped for the production of alcohol products;

      5) line 421.01.003 II is intended to reflect information on the calculation of excise on wine materials of domestic production, shipped not for the production of alcohol products;

      6) line 421.01.004 is intended to reflect the total amount of the calculated excise on wine materials, defined as the sum of lines 421.01.003 I columns C and 421.01.003 II columns C.

      23. The sum of the values in lines 421.01.002 and 421.01.004 shall be transferred to line 421.00.001.

4. Drafting of 421.02 –
Taxable transactions in alcohol products and (or)
competitive mass of alcohol, alcohol products, as well as
alcohol-containing products for medical purposes,
registered in accordance with the legislation of the
Republic of Kazakhstan as a medicinal product

      24. this form is intended to reflect information on taxable transactions in alcohol products.

      25. In Section "Amount of excise":

      1) in column A the ordinal number of the line, which begins with the line 00000001, shall be indicated;

      2) in column B the type of alcoholic beverages without reflecting in the section of the range shall be indicated;

      3) in column C the appropriate budget classification code shall be indicated. One budget classification code corresponds to one budget code;

      4) in column D the tax base for the specified type of alcohol products shall be indicated;

      5) in column E the excise rate shall be indicated;

      6) in column F the amount of excise calculated in accordance with Article 289 of the Tax Code shall be indicated;

      7) in column F of the line 00000001 the total amount of column F shall be indicated.

      The total sum of line 00000001 of column F of the present form shall be transferred to line 421.00.002.

      26. The tax base for vodka, alcohol products, cognac, brandy shall be considered as a liter of 100 percent alcohol, for other types of alcohol products shall be reflected in liters.

5. Drafting of 421.03 –
Alcohol tax deduction

      27. this form is intended to calculate the amount of excise paid for raw materials actually used for the production of alcohol products in the reporting tax period and deductible in accordance with Article 291 of the Tax Code.

      28. In the Section “Deduction amount”:

      1) in column A the ordinal number of the line shall be indicated;

      2) in column B the budget classification code shall be indicated;

      3) in column C the volume of raw materials used (liters) for the production of alcohol products in the reporting tax period shall be indicated. The volume of used raw materials of excisable goods shall be determined in accordance with the tax base;

      4) in column D the excise rate shall be indicated;

      5) in column E the amount of excise deductible shall be indicated;

      6) in column E of line 00000001 the total amount of column E shall be indicated.

      The total sum of figures in line 00000001 of column E of this form shall be transferred to line 421.00.004.

6. Drafting of 421.04 –
Taxable transactions in petrol (except for aviation petrol)
and (or) diesel fuel

      29. The Section “Taxable transaction in petrol (except for aviation petrol) performed by a structural subdivision or objects subject to taxation” is intended to reflect information on taxable transactions performed by a structural subdivision or objects subject to taxation during the reporting tax period in petrol (except for aviation):

      1) in column A the size of the tax base for the taxable transactions shall be indicated. The tax base shall be reflected in tons;

      2) in column В the excise rate shall be indicated;

      3) in column C, the amount of the excise tax on a taxable transaction, which is determined in accordance with Article 289 of the Tax Code, shall be indicated;

      4) in line 421.04.001 the information on petrol sold in the wholesale trade, defined as the sum of lines from 421.04.001 I to 421.04.001 IV, shall be indicated;

      5) in line 421.04.001 I the indicated information on the wholesale of petrol produced by a structural subdivision or objects subject to taxation, shall be indicated;

      6) in line 421.04.001 II the information on the wholesale of petrol received from the parent organization or from suppliers shall be indicated;

      7) in line 421.04.001 III the information on the wholesale of the competitive mass of petrol, confiscated and (or) ownerless, transferred under the right of inheritance to the state and gratuitously transferred to the state shall be indicated;

      8) in line 421.04.001 IV the information on the displacement of excisable goods carried out by the manufacturer from the production address specified in the license shall be indicated;

      9) in line 421.04.002 the information on petrol sold in retail sales, defined as the sum of lines from 421.04.002 I to 421.04.002 VI, shall be indicated;

      10) in line 421.04.002 I the information on the retail sale of petrol produced by a structural subdivision or objects subject to taxation, shall be indicated;

      11) in line 421.04.002 II the information on the retail sale of petrol received from the parent organization or from suppliers, shall be indicated;

      12) in line 421.04.002 III the information on the retail sale of the competitive mass of petrol, confiscated and (or) ownerless, transferred under the right of inheritance to the state and gratuitously transferred to the state shall be indicated;

      13) in line 421.04.002 IV the information on petrol, according to which the fact of its spoilage or loss has been established shall be indicated;

      14) in line 421.04.002 V the information on petrol of domestic production, used for its own production needs shall be indicated;

      15) in line 421.04.002 VI the information on petrol received from the parent organization or from suppliers and used for its own production needs shall be indicated;

      16) line 421.04.003 is intended to determine the total amount of the tax base for taxable transactions specified in lines 421.04.001, 421.04.002, as well as the total amount of excise tax calculated for these operations, defined as the sum of lines 421.04.001 and 421.04.002 in line 421.04.002.

      30. The section “Diesel fuel operations carried out by a structural subdivision or objects related to taxation” is intended to reflect information on taxable transactions performed by a structural subdivision or objects related to taxation during the reporting tax period for diesel fuel:

      1) in column A the size of the tax base for the taxable transactions shall be indicated. The tax base is reflected in tons;

      2) in column В the excise rate shall be indicated; 3)

      4) 4) line 421.04.004 shall contain information on diesel fuel sold in the column of wholesale trade, defined as the sum of lines from 421.04.004 I to 421.04.004 IV;

      5) line 421.04.004 I shall contain information on the wholesale of diesel fuel produced by a structural subdivision or objects related to taxation;

      6) in line 421.04.004 II the information on the wholesale sales of diesel fuel received from the parent organization or from suppliers is indicated; in column C, the amount of the excise tax on a taxable transaction, which is determined in accordance with Section 289 of the Tax Code, shall be indicated;

      7) line 421.04.004 III shall contain information on the wholesale of the competitive mass of diesel fuel, confiscated and (or) ownerless, transferred under the right of inheritance to the state and gratuitously transferred to the state;

      8) line 421.04.004 IV shall contain information on the movement of excisable goods carried out by the manufacturer from the production address specified in the license;

      9) line 421.04.005 shall contain information on diesel fuel sold in the column of retail sales, defined as the sum of lines from 421.04.005 I to 421.04.005 VI;

      10) Line 421.04.005 I shall contain information on the retail sale of diesel fuel produced by a structural subdivision or objects related to taxation;

      11) line 421.04.005 II shall contain information on retail sales of diesel fuel received from the parent organization or from suppliers;

      12) line 421.04.005 III shall contain information on the retail sale of the bankruptcy estate, confiscated and (or) ownerless, transferred by inheritance to the state and donated diesel fuel to the state;

      13) line 421.04.005 IV shall contain information on diesel fuel for which the fact of its damage or loss has been established;

      14) line 421.04.005 V shall contain information on diesel fuel of own production, used for own production needs;

      15) line 421.04.005 VI shall contain information on diesel fuel received from the parent organization or from suppliers and used for its own production needs;

      16) line 421.04.006 is used to determine the total amount of the tax base for taxable transactions specified in lines 421.04.004, 421.04.005, as well as the total amount of excise tax calculated for these operations, defined as the sum of lines 421.04.004 and 421.04.

      31. The section “Deductions” is intended for a detailed reflection of the total amounts of excise taxes, as well as in the context of budget classification codes to be deducted:

      1) in line 421.04.07 the total amount of the deduction shall be indicated;

      2) in column A the budget classification code shall be indicated. One budget classification code shall correspond to one line;

      3) in column В the volume of excisable goods shall be indicated (in tons);

      4) in column C the amount of excise duty deduction for the reporting month shall be indicated.

      32. The section “Excise Calculation” is intended for a detailed reflection of the total amounts of the calculated excise taxes, as well as in terms of budget classification codes, minus the deductions indicated in line 421.04.007:

      1) in line 421.04.008 the total amount of the calculated excise shall be indicated;

      2) in column A the budget classification code shall be indicated. One budget classification code shall correspond to one line;

      3) in column B the amount of calculated excise for the reporting month shall be indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules
for drafting the tax reporting (Tax Return) on royalty,
production bonus, share of the Republic of Kazakhstan,
in production sharing, extra-pay by subsoil user,
operating under the production sharing contract
(form 500.00).

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting the tax reporting (Tax Returns) on royalties, production bonus, share of the Republic of Kazakhstan in production sharing, extra-pay by subsoil user operating under the production sharing contract (form 500.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 "On Taxes and Other Obligatory Payments to the Budget" (Tax Code) and determine the procedure for drafting a form of tax reporting (tax return) on royalties, production bonus, share of the Republic of Kazakhstan in production sharing, extra-pay by subsoil user operating under the production sharing contract (hereinafter referred to as the tax return), intended for calculating the tax on royalties, production bonus, share of the Republic of Kazakhstan in production sharing, extra-pay by subsoil user operating under the production sharing contract. The tax return shall be drawn up by subsoil users operating in accordance with the contract on subsurface use or production sharing agreement (contract) in which the tax regime is established in accordance with Article 308-1 of the Tax Code. The tax return shall be submitted by the subsoil users to the tax authority at the location not later than the 15th day of the second month following the tax period. The tax period shall be the calendar quarter. The taxpayer is obliged to pay to the budget at the location of the calculated amount of tax no later than the 25th day of the second month following the tax period.

      2. The Declaration consists of the declaration (form 920.00) and schedules thereto (forms 920.01 to 920.03) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. The schedules to the declaration shall be drawn up in a compulsory manner when filling in the lines in the declaration that require disclosure of relevant indicators.

      5. schedules to the declaration shall not be drawn up if there are no data to be reflected in them.

      6. In case of exceeding the number of indicators in the lines available on the Schedule sheet, the same sheet of the Schedule shall be filled in.

      7. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the declaration.

      8. When the return drafting:

      1) on paper – it shall be filled out with a ballpoint or fountain pen, in black or blue ink, in capital printed characters or using a printing device;

      2) on electronic media – it shall be filled out in accordance with Article 68 of the Tax Code.

      9. The tax return shall be signed by the taxpayer or his/her/its representative and certified by the seal of the taxpayer or his/her/its representative, who has a seal with his/her/its name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      10. When the tax return submitting:

      1) in person and on paper – it is drafted in two copies, one copy is returned to the taxpayer (tax agent) with the stamp of the tax authority;

      2) by registered mail with a notice on paper – the taxpayer receives notification of the postal or other communication organization;

      3) in electronic format - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the system for tax reporting acceptance of the revenue service authorities.

      11. In the Section "General Information on the Taxpayer" of the schedule to the declaration the corresponding data reflected in the Section "General Information on the Taxpayer" of the declaration shall be indicated.

      12. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number prior to the entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries;

      BIN is the business identification number from the day of entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries.

2. Drafting the tax return (form 500.00)

      13. In Section “General information on the taxpayer”, the taxpayer indicates the following data:

      1) TRN - the taxpayer registration number. When fulfilling a tax obligation, the trustee shall indicate the registration number of the trustee in the line;

      2) IIN/BIN – the individual identification number (business identification number) of the taxpayer. When fulfilling a tax obligation, the trustee shall indicate in the line the business identification number of the trustee;

      3) tax period for which tax returns are submitted (month, year) - the reporting tax period for which the tax return is submitted (indicated in Arabic numbers);

      4) the taxpayer's full name or name – last name, first name, patronymic (if any) of the individual or name of the legal entity in accordance with constituent documents.

      When fulfilling a tax obligation, the trustee shall indicate in the line the name of the legal entity - the trustee in accordance with the constituent documents;

      5) type of declaration - the corresponding boxes are marked with regard to the classification of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification - the boxes shall be filled in the case of submission of the type of declaration provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) currency code - currency code shall be indicated in accordance with schedule 23 "Currency Classifier", approved by the Commission of the Customs Union No. 378 dated September 20, 2010 "On the classifiers used to fill in customs declarations" (hereinafter - the Decision);

      8) name of the contract and deposit - name of the contract on production and deposit sharing shall be indicated;

      9) mineral code - the code of the mineral shall be indicated in accordance with the codes of minerals indicated in paragraph 27 of these Rules;

      10) date of conclusion of the contract - the date of conclusion of the contract on production sharing with the authorized state body shall be indicated;

      11) contract number - the registration number of the production sharing contract assigned by the authorized state body shall be indicated;

      12) submitted applications - the corresponding boxes of the submitted applications shall be indicated;

      13) unit of measurement - the unit of measurement of minerals mined under the production sharing contract (in tons, cubic meters, ounces, etc.) shall be indicated.

      14. In the section “Royalties, production bonus payable, accrual of the share of the Republic of Kazakhstan in the production sharing, additional payment of the subsoil user operating under the production sharing contract”:

      in line 500.00.001 “The amount of royalties payable to the budget” the amount of royalties to be paid shall be indicated;

      in line 500.00.002 “Bonus amount from the beginning of the year” shall be indicated the amount of production bonus for the current tax period calculated in accordance with the tax regime provided for by the contract for subsurface use;

      in line 500.00.003 “Accrued the share of the Republic of Kazakhstan on production sharing” the accrued amount of the share of the Republic of Kazakhstan on production sharing, payable to the budget shall be indicated;

      in line 500.00.004 “The amount of the accrued additional payment” shall be indicated the amount of the accrued additional payment of the subsoil user.

      15. In the Section "Responsibility of the Taxpayer" the taxpayer shall specify the following data:

      1) in the field "Full name of the taxpayer":

      When the tax return is submitted by a legal entity, the last name, first name and patronymic (if any) of the Manager shall be indicated in accordance with the constituent documents.

      When the tax return is submitted by a legal entity, the last name, first name and patronymic (if any) of the Manager shall be indicated in accordance with the constituent documents;

      2) date of tax return.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of the actual submission or receipt of the tax return from the postal or other communication organization to the tax authority shall be indicated;

      6) reference number of the document.

      The registration number of the tax return assigned by the tax authority shall be indicated;

      7) date of postal stamp.

      The date of the postal stamp put down by the postal or other communication organization shall be indicated.

3. Drafting of 500.01 – Royalty

      16. Form 500.01 is intended to calculate the tax on royalties. The form is compiled by subsoil users operating in accordance with the contract for subsurface use or production sharing agreement (contract) in which the tax regime is established in accordance with Article 308-1 of the Tax Code.

      17. In the Section "Royalty Payable":

      in line 500.01.001 “Annual volume of crude oil production” the annual volume of crude oil production, in tons shall be indicated;

      in line 500.01.002 “Volume of crude oil produced for the tax period” the volume of crude oil produced for the tax period, in tons shall be indicated;

      in line 500.01.003 “Average selling price of crude oil” the average selling price of crude oil, determined for the calculation of royalties in accordance with the terms of contracts on subsurface use shall be indicated;

      in line 500.01.004 “Actual costs of crude oil production” the actual costs of crude oil production, determined to calculate the cost of oil produced in the absence of the sale of crude oil, shall be indicated;

      in line 500.01.005 “Tax base” the tax base shall be indicated;

      in line 500.01.006 “Adjustment of the tax base in accordance with the Law of the Republic of Kazakhstan on Transfer Pricing” the deviation of the cost of crude oil, determined in accordance with the Law of the Republic of Kazakhstan on Transfer Pricing (hereinafter - the Law on Transfer Pricing) shall be indicated;

      in line 500.01.007 “The tax base with regard to adjustments in accordance with the Law on Transfer Pricing”, defined as the sum of lines 500.01.005 and 500.01.006 (500.01.005 + 500.01.006);

      in line 500.01.008 “Rate” the rate established in accordance with the terms of the Contract on Subsurface Use shall be indicated;

      in line 500.01.009 “Charges on crude oil accrued” the amount of accrual of royalties on crude oil shall be indicated;

      in line 500.01.010 “Adjustment”, an adjustment is made to the amount of royalties made in accordance with the terms of the Contract on Subsurface Use. If the adjustment of the amount of royalty by the contract on subsurface use is not provided, then the adjustment of the amount of accrued royalties shall be carried out in the tax period when the first sale took place, based on the actual price of sale of the first commercial product. To be completed in case of the subsequent sale of mined minerals, as well as in accordance with the Law on Transfer Pricing;

      In line 500.01.011 “The amount of royalty for crude oil payable” the amount of royalty for crude oil payable shall be indicated;

      in line 500.01.012 “Annual gas condensate production” the annual gas condensate production, in cubic meters shall be indicated;

      in line 500.01.013 “Volume of gas condensate produced during the tax period” the volume of gas condensate produced during the tax period, in cubic meters shall be indicated;

      in line 500.01.014 “Average gas condensate sales price” the average gas condensate sales price, determined for calculating royalties in accordance with the terms of Contract on Subsurface Use, shall be indicated;

      in line 500.01.015 “Actual costs of gas condensate production” the actual costs of gas condensate production, determined for calculating the cost of gas condensate produced in the absence of gas condensate sales, shall be indicated;

      in line 500.01.016 “Tax Base” the tax base shall be indicated

      in line 500.01.017 “Adjustment of the tax base in accordance with the Law of the Republic of Kazakhstan on Transfer Pricing” the deviation of the value of gas condensate, determined in accordance with the Law on Transfer Pricing shall be indicated;

      in line 500.01.018 “The tax base with regard to adjustments in accordance with the Law on Transfer Pricing”, defined as the sum of lines 500.01.016 and 500.01.017 (500.01.016 + 500.01.017) shall be indicated;

      in line 500.01.019 “Rate” the rate established in accordance with the terms of the contract on subsurface use shall be indicated;

      in line 500.01.020 “Charges of royalties on gas condensate” the amount of royalties on gas condensate shall be indicated;

      In line 500.01.021 “Adjustment”, an adjustment is made to the amounts of royalties made in accordance with the terms of Contract on Subsurface Use shall be indicated If the adjustment of the amount of royalty by the contract on subsurface use is not provided, then the adjustment of the amount of accrued royalties shall be carried out in the tax period when the first sale took place, based on the actual price of sale of the first commercial product. To be completed in case of the subsequent sale of mined minerals, as well as in accordance with the Law on Transfer Pricing;

      in line 500.01.022 “The amount of royalties for gas condensate payable” the amount of royalties for gas condensate to be paid shall be indicated;

      in line 500.01.023 “Annual natural gas production” the annual volume of natural gas production, in cubic meters shall be indicated;

      in line 500.01.024 “The volume of produced natural gas for the tax period” the amount of produced natural gas for the tax period, in cubic meters shall be indicated;

      in line 500.01.025 “Average natural gas sales price” the average natural gas sales price determined for calculating royalties in accordance with the terms of Contract on Subsurface Use shall be indicated;

      in line 500.01.026 “Actual costs of natural gas production” the actual costs of natural gas production, determined to calculate the cost of natural gas produced in the absence of natural gas shall be indicated;

      in line 500.01.027 “Tax base” the tax base shall be indicated;

      line 500.01.028 “Adjustment of the tax base in accordance with the Law of the Republic of Kazakhstan on Transfer Pricing” the deviation of the cost of natural gas, determined in accordance with the Law on Transfer Pricing shall be indicated;

      in line 500.01.029 “Tax base with adjustments in accordance with the Law on Transfer Pricing”, defined as the sum of lines 500.01.027 and 500.01.028 (500.01.027 + 500.01.028) shall be indicated;

      in line 500.01.030 “Rate” the rate established in accordance with the terms of the Contract on Subsurface Use shall be indicated;

      in line 500.01.031 “Charges for natural gas are charged” royalties for natural gas shall be indicated;

      In line 500.01.032 “Adjustment”, an adjustment of the amounts of royalties made in accordance with the terms of Contract on Subsurface Use shall be indicated. If the adjustment of the amount of royalty by the contract on subsurface use is not provided, then the adjustment of the amount of accrued royalties shall be carried out in the tax period when the first sale took place, based on the actual price of sale of the first commercial product. To be completed in case of the subsequent sale of mined minerals, as well as in accordance with the Law on Transfer Pricing;

      In line 500.01.033 “The amount of royalties on natural gas payable” the amount of royalties on natural gas to be paid, shall be indicated;

      In line 500.01.034 “The amount of royalties payable to the budget” the amount of royalties payable to the budget defined as the sum of lines 500.01.011, 500.01.022 and 500.01.033 (500.01.011 + 500.01.022 + 500.01.033), shall be indicated.

4. Drafting of 500.02 – Production bonus

      18. Form 500.02 is intended for calculating production bonus, compiled by subsoil users operating in accordance with the contract on subsurface use or production sharing contract (hereinafter referred to as the Contract on Subsurface Use), in which the tax regime is established in accordance with paragraph 1 of Article 308-1 of the Tax Code.

      The Drafting of is carried out by the subsoil users specified in paragraph 1 of Article 308-1 of the Tax Code, taking into account the specifics of the tax regime established in the contract on subsurface use and the norms of tax legislation in force at the date of conclusion of such a contract.

      19. In the Section "Production Bonus":

      this section shall be filled in the case of commercial discovery in the contract area and approval of the annual production plan by the authorized body;

      in line 500.02.001 the achieved cumulative mineral production under the contract shall be indicated;

      in line 500.02.002 the amount of production bonus calculated in accordance with the tax regime provided for by the Contract on Subsurface Use shall be indicated;

      in line 500.02.003 the accumulated bonus of production from the beginning of the year shall be indicated.

      20. In the "Production bonus before commercial discovery":

      this section shall be filled in in accordance with the tax regime stipulated by the Contract on Subsurface Use;

      in line 500.02.004 the amount of production bonus for the current tax period calculated in accordance with the tax regime provided for by the contract on subsurface use shall be indicated;

      in line 500.02.005 the accumulated production bonus from the beginning of the year shall be indicated.

4. Drafting of 500.03 – Share of the Republic of Kazakhstan
in product division

      21. Form 500.03 is intended for calculating the share of the Republic of Kazakhstan in product division. The form shall be drawn up by subsoil users who have concluded production sharing contracts.

      22. In the section “Accrual of the share of the Republic of Kazakhstan in the division of products under the contract on subsurface use concluded before January 1, 2004”:

      1) in line 500.03.001 the total volume of products produced during the tax period shall be indicated. this line shall be filled in by the subsoil users, if in accordance with the terms of the Contract on Subsurface Use, the basis for calculating the share of the Republic of Kazakhstan is the total volume of the extracted products;

      2) in line 500.03.002 the total volume of products sold during the tax period shall be indicated. this line shall be filled in by subsoil users, if, in accordance with the terms of the contract on subsurface use, the basis for calculating the share of the Republic of Kazakhstan shall be the total volume of products sold;

      3) in line 500.03.003 the total value of the extracted products shall be indicated. this line shall be filled in by the subsoil users, if in accordance with the terms of the contract on subsurface use, the basis for calculating the share of the Republic of Kazakhstan is the total volume of the extracted products;

      4) in line 500.03.004 the income from sales of products without value added tax and excise tax shall be indicated. The total value of column E of the Application 500.04 is transferred to this line. this line shall be filled in by subsoil users, if, in accordance with the terms of the Contract on Subsurface Use, the basis for calculating the share of the Republic of Kazakhstan is the total volume of products sold;

      5) in line 500.03.005 the costs associated with the sale of products shall be indicated, if under the terms of the contract these costs are taken into account when determining the value of the products to be divided into compensatory and profitable products. The total value of column C of Appendix 500.05 shall transferred to this line;

      6) in line 500.03.006 the amount of royalty actually paid for the tax period, in accordance with the terms of the contract on subsurface use shall be indicated;

      7) in line 500.03.007 the total value of the products to be divided into compensatory and profitable products, determined in accordance with the terms of the contract shall be indicated;

      8) in line 500.03.008 shall be indicated the amount of deviation of the value of products subject to division into compensatory and profitable products determined in accordance with the Law on Transfer Pricing;

      9) in line 500.03.009 the total value of the products to be divided into compensatory and profitable products shall be indicated, determined in accordance with the terms of the contract, taking into account the adjustment in accordance with the Law on Transfer Pricing (sum of lines 500.03.007 and 500.03.008);

      10) in line 500.03.010 the amount of expenses recovered from the compensation products for the tax period in an amount not exceeding the maximum allowed by the terms of the contract shall be indicated. The total value of column C of Appendix 500.06.005 is transferred to this line;

      11) in line 500.03.011 shall be indicated the amount of profitable products to be distributed between the Republic of Kazakhstan and the subsoil user, defined as the difference between the lines500.03.009 and 500.03.010 (500.03.009 - 500.03.010);

      12) in line 500.03.012 shall be indicated the applicable share rate of the Republic of Kazakhstan on production sharing, established in accordance with the terms of the subsurface use contract, as a percentage;

      13) in line 500.03.013 shall be indicated the accrued amount of the share of the Republic of Kazakhstan on production sharing, payable to the budget, defined as the product of the values specified in lines 500.03.011 and 500.03.012 (500.03.011 x 500.03.012);

      14) in line 500.03.014 shall be indicated the amount of accrued interest of the bank distributed to the Republic. this line is valid for companies in which, in accordance with the contract, the proceeds from the final sale in the framework of approved transactions are transferred to a joint bank account and are there until payment of costs and distribution among the participants, during which the bank’s interest is calculated.

      23. In the section “Accrual of the share of the Republic of Kazakhstan in the division of products under the contract on subsurface use concluded after January 1, 2004”:

      1) in line 500.03.015 the income from the sale of products without value added tax and excise tax shall be indicated. The final amount of column Е of schedule 500.04 shall be transferred to this line;

      2) in line 500.03.016 the amount of royalty actually paid for the tax period shall be indicated;

      3) in line 500.03.017 the total value of the products to be distributed into compensatory and profitable products, in accordance with the terms of the contract, defined as the spread between lines 500.03.015 and 500.03.016 shall be indicated;

      4) in line 500.03.018 the amount of deviation in the cost of the products subject to division into compensatory and profitable ones determined in accordance with the Law on Transfer Pricing shall be indicated;

      5) in line 500.03.019 the total value of the products to be divided into compensatory and profitable ones, in accordance with the terms of the contract, taking into account the adjustment in accordance with the Law on Transfer Pricing (the sum of lines 500.03.017 and 500.03.018) shall be indicated;

      6) in line 500.03.020 the amount of expenses actually reimbursed at the expense of compensation products in the tax period in an amount not more than the maximum allowed under the terms of the contract shall be indicated. The final amount of line 500.06.009 shall be transferred to this line;

      7) in line 500.03.021 the amount of income to be distributed between the Republic of Kazakhstan and the subsoil user, defined as the spread of lines 500.03.019 and 500.03.020 (500.03.019 - 500.03.020) shall be indicated;

      8) in line 500.03.022 the adjustment coefficient with regard to the market selling price, which is defined as the ratio of the market price to the weighted average actual selling price shall be indicated.

      In this case, the weighted average price is defined as the ratio of the line of column E to the line of column C of schedule 500.04;

      9) in line 500.03.023 the amount of income to be distributed between the Republic of Kazakhstan and the subsoil user, taking into account the adjustment, defined as the product of the lines 500.03.021 and 500.03.022 (500.03.021 x 500.03.022);

      10) in line 500.03.024 the share of the Republic of Kazakhstan in profitable products, which is determined in the production sharing contract shall be indicated;

      11) in line 500.03.025 the accrued share of the Republic of Kazakhstan in the production division, defined as the product of the lines 500.03.023 and 500.03.024 (500.03.023 x 500.03.024) shall be indicated.

      24. In the section “Accrual of the share of the Republic of Kazakhstan in the division of products under the contract on subsurface use concluded after January 1, 2005”:

      1) in line 500.03.026 the total volume of production for the tax period shall be indicated;

      2) in line 500.03.027 the income from the sale of products without value added tax and excise tax shall be indicated. The final amount of line 500.04 shall be transferred to this line;

      3) in line 500.03.028 the income from the adjustment in accordance with the Law on Transfer Pricing shall be indicated;

      4) in line 500.03.029 the costs associated with the sale of products shall be indicated, if under the terms of the contract these costs are taken into account when determining the value of products subject to division into compensatory and profitable products. The final amount of column C of line 500.05 shall be transferred to this line;

      5) in line 500.03.030 the total volume of products sold during the tax period shall be indicated;

      6) in line 500.03.031 the average selling price of products at the dividing point, which is the ratio of the lines (500.03.027+500.03.028–500.03.029)/500.03.030 shall be indicated;

      7) in line 500.03.032 the value of the extracted products, defined as the product of lines 500.03.026 and 500.03.031 (500.03.026 x 500.03.031) shall be indicated;

      8) in line 500.03.033 the share of compensation products shall be indicated;

      9) in line 500.03.034 the volume of compensation products shall be indicated;

      10) in line 500.03.035 the recoverable costs actually recovered from the compensation products in the tax period shall be indicated.

      The final amount of line 500.06.009 shall be transferred to this line;

      11) in line 500.03.036 the volume of the extracted products to be distributed between the Republic of Kazakhstan and the subsoil user, defined as the spread between the lines 500.03.026 and 500.03.034 (500.03.026 - 500.03.034) shall be indicated;

      12) in line 500.03.037 the R-factor (earning yield) shall be indicated, which is determined in accordance with the production sharing contract;

      13) in line 500.03.038 the IRR (internal rate of return) which is determined in accordance with the contract on production sharing shall be indicated;

      14) in line 500.03.039 the P-factor (price coefficient), which is determined in accordance with the production sharing contract shall be indicated;

      15) in line 500.03.040 the share of the subsoil user in the profitable product shall be indicated as a percentage;

      16) in line 500.03.041 the share of the subsoil user in profitable products, which is determined in accordance with the production sharing contract shall be indicated;

      17) in line 500.03.042 the share of the Republic of Kazakhstan by product division, defined as the spread of the lines 500.03.036 and 500.03.041 (500.03.036 - 500.03.041 shall be indicated;

      18) in line 500.03.043 the share of the Republic of Kazakhstan by product division in terms of value, defined as the product of lines 500.03.031 and 500.03.042 (500.03.031 x 500.03.042) shall be indicated.

5. Drafting of 500.04 –
Product sales income

      25. Form 500.04 is intended to reflect information on the definition of product sales for the tax period.

      If the contract stipulates that the cash method of accounting is used to calculate the share of the Republic of Kazakhstan, only sales turnovers shall be reflected in the calculation, payment for which has been received to the relevant accounts of the subsoil user or the authorized state body.

      26. In the Section "Scope of sales":

      1) in lines of column A the ordinal number of the line shall be indicated;

      2) in lines of column B the registration number or code of the country of residence of the taxpayer shall be indicated.

      The code of the country of residence of the taxpayer - non-resident shall be indicated in accordance with schedule 22 “Classifier of World Countries” to the Rules for Declaring Goods;

      3) in lines of column C the volume of sales (in tons, cubic meters, ounces, etc.) shall be indicated;

      4) in lines of column D the sales price of this product shall be indicated;

      5) in lines of column E the product sales income shall be indicated;

      6) in “Total” line of column E, the total value of all lines of column E shall be indicated.

      The total value of the line of column E shall be transferred to the line 500.03.004 or 500.03.015, or 500.03.029 of the form 500.03

6. Drafting of 500.05 – Costs to be deducted in determining the value
of products to be divided into compensation and profitable products

      27. Form 500.05 is intended to reflect information on the determination of costs associated with the sale of products for the tax period, if under the terms of the contract, these costs are taken into account when determining the value of products to be distributed to compensatory and profitable products. Herewith, this form is filled in by subsoil users who have concluded contracts before January 1, 2004 and after January 1, 2005.

      28. In the Section "Deductible costs":

      1) in lines of column A the ordinal number of the line shall be indicated;

      2) in lines of the column B the costs associated with the sale of products for the tax period in the context of cost items shall be indicated;

      3) in lines of column C the amount of costs associated with the sale of products shall be indicated;

      4) in “Total” line of column C, the total value of all lines of column C shall be indicated.

      The total value of the line from column C shall be transferred to line 500.03.006 or 500.03.030 of the form 500.03.

7. Drafting of 500.06 – Costs reimbursed by compensatory
products

      29. Form 500.06 is intended to reflect information on the determination of costs subject to reimbursement at the expense of compensatory products.

      30. In the section “Reimbursable costs for contracts on subsurface use concluded prior to January 1, 2004”:

      1) in line 500.06.001, the amount of expenses to be reimbursed by compensatory products is transferred to the beginning of the tax period from line 500.06.006. If the form is submitted for the first time, the specified line shall not be filled;

      2) in line 500.06.002 the amount of actual expenses incurred during the tax period, to be reimbursed at the expense of compensatory products in accordance with the terms of the production sharing contract shall be indicated;

      3) in line 500.06.003 the total amount of expenses subject to reimbursement at the expense of compensatory products, determined by adding the amounts indicated in lines 500.06.001 and 500.06.002 shall be indicated;

      4) in line 500.06.004 the amount accrued on the balance of unrecovered expenses as of the beginning of tax period according to the terms of the contract shall be indicated;

      5) in line 500.06.005 the amount of expenses reimbursed at the expense of compensatory products in an amount not exceeding the maximum allowable amount for the tax period in accordance with the terms of the contract shall be indicated;

      6) in line 500.06.006 the amount of expenses reimbursed at the expense of compensatory products shall be indicated, taking into account the amount accrued on the balance of unreimbursed expenses, as of the end of tax period, which is transferred to subsequent tax periods and is defined as the difference of the sum of lines 500.06.003, 500.06.004 and lines 500.06.005 (500.06.003 + 500.003 + 500.06.004 – 500.06.005).

      31. In the section “Reimbursable expenses for contracts on subsurface use concluded after January 1, 2004”:

      1) reimbursable expenses not reimbursed by the subsoil user as of the beginning of tax period shall be indicated in line 500.06.007;

      2) in line 500.06.008 reimbursable expenses actually incurred in the tax period shall be indicated;

      3) in line 500.06.009 the reimbursable expenses actually reimbursed at the expense of compensatory products in the tax period shall be indicated;

      4) in line 500.06.010 the balance of reimbursable expenses that were not reimbursed as of the end of tax period, which is transferred to subsequent tax periods and is determined as the difference between the sum of lines 500.06.007, 500.06.008 and lines 500.06.009 (500.06.007 + 500.06. 008 - 500.06.009) shall be indicated.

8. Drafting of the form 500.07 – Additional payment
by a subsoil user performing activities under the production
sharing contract

      32. Form 500.07 is intended to reflect information on the additional payment of a subsoil user carrying out activities under the production sharing contract intended for calculating an additional payment of a subsoil user operating under the production sharing contract. The Schedule of supplementary payment of a subsoil user performing an activity on a production sharing contract shall be drawn up by subsoil users who have concluded production sharing contracts.

      33. In the section “Additional payment of a subsoil user operating under the production sharing contracts concluded after January 1, 2005”:

      1) in line 500.07.001 the total value of the volume of the extracted products shall be indicated;

      2) in line 500.07.002 the amount of deviation of the value of the volume of extracted products, determined in accordance with the Law on Transfer Pricing shall be indicated;

      3) in line 500.07.003 the total value of the volume of the extracted products, taking into account the adjustment in accordance with the Law on Transfer Pricing (sum of lines 500.07.001 and 500.07.002) shall be indicated;

      4) in line 500.07.004 the amount of the share of state revenues, while the share of state revenues means the amount representing the share of the Republic of Kazakhstan on production sharing, taxes and other mandatory payments to the budget actually paid by the subsoil user, excluding value-added tax, excise tax and taxes in respect of which the subsoil user acts as a tax agent shall be indicated;

      5) in line 500.07.005 shall indicate the amount of the share of state revenues in the tax period, which is 10 percent of the value of the total output;

      6) in line 500.07.006 the amount of the share of state revenues in the tax period, which is 40 percent of the value of the total volume of the extracted products shall be indicated;

      7) in line 500.07.007 the amount of the additional payment of the subsoil user shall be indicated. When calculating the additional payment of a subsoil user, it shall be borne in mind that if the difference between lines 500.07.005 and 500.07.004 before the investment is made, lines 500.07.006 and 500.07.004 after the investment is positive, this difference will be for subsoil user additional payment under the contract on production sharing.

      34. In the section “Additional payment of a subsoil user operating under production sharing contracts concluded after January 1, 2006”:

      1) in line 500.07.008 the total value of the volume of the extracted products shall be indicated;

      2) in line 500.07.009 the amount of deviation of the value of the volume of extracted products, determined in accordance with the Law On Transfer Pricing shall be indicated;

      3) in line 500.07.009 the amount of deviation of the value of the volume of extracted products, determined in accordance with the Law On Transfer Pricing shall be indicated;

      4) in line 500.07.011 the amount of the share of state revenues, while the share of state revenues means the amount representing the share of the Republic of Kazakhstan on production sharing, taxes and other mandatory payments to the budget actually paid by the subsoil user, excluding value-added tax, excise tax and taxes in respect of which the subsoil user acts as a tax agent shall be indicated;

      5) in line 500.07.012 the amount of the share of state revenues in the tax period in the range from 5 percent to 10 percent, established by the production sharing contract, of the value of the total output received as a result of the contract activity shall be indicated;

      6) in line 500.07.013 the amount of the share of state revenues in the tax period, which is 40 percent of the value of the total volume of products obtained as a result of contractual activities shall be indicated;

      7) in line 500.07.014 the amount of the additional payment of the subsoil user shall be indicated. When calculating the additional payment of a subsoil user, it shall be borne in mind that if the difference between lines 500.07.012 and 500.07.011 before the investment, lines 500.07.013 and 500.07.011 after the investment will be positive, then this difference will be an additional payment for subsoil user under the production sharing contract.

      35. Codes of useful minerals:

0001

Hydrogen

0002

Helium

0003

Lithium

0004

Berillium

0005

Borium

0006

Carbon

0007

Nitrogen

0008

Oxygen

0009

Fluorine

0010

Neon

0011

Sodium

0012

Magnesium

0013

Aluminum

0014

Silicon

0015

Phosphorous

0016

Sulfur

0017

Chlorine

0018

Argon

0019

Potassium

0020

Calcium

0021

Scandium

0022

Titanium

0023

Vanadium

0024

Chrome

0025

Manganese

0026

Ferrum

0027

Cobalt

0028

Nickel

0029

Copper

0030

Zinc

0031

Gallium

0032

Germanium

0033

Arsenic

0034

Selenium

0035

Bromine

0036

Krypton

0037

Rubidium

0038

Strontium

0039

Yttrium

0040

Zirconium

0041

Niobium

0042

Molybdenum

0043

Technetium

0044

Ruthenium

0045

Rhodium

0046

Palladium

0047

Silver

0048

Cadmium

0049

Indium

0050

Stannum

0051

Antimony

0052

Tellurium

0053

Iodine

0054

Xenon

0055

Caesium

0056

Barium

0057

Lanthanum

0058

Hafnium

0059

Tantalum

0060

Tungsten

0061

Rhenium

0062

Osmium

0063

Iridium

0064

Platinum

0065

Aurum

0066

Mercury

0067

Thallium

0068

Lead

0069

Bismuth

0070

Polonium

0071

Astatine

0072

Radon

0073

Francium

0074

Radium

0075

Actinium

0076

Rutherfordium

0077

Dubnium

0078

Seaborgium

0079

Bohrium

0080

Hassium

0081

Meitnerium

0082

Nonmetallic feed for metallurgy

0083

Moulding sands

0084

Feldspar

0085

Pegmatite

0086

Other alumina-containing rocks

0087

Limestone

0088

Dolomite

0089

Limestone-dolomite rocks

0090

Limestones for food industry

0091

Other nonmetallic feed

0092

Fire clay

0093

Kaolin

0094

Vermiculite

0095

Sodium salt

0096

Local building materials

0097

Volcanic porous rocks

0098

Volcanic water-bearing glasses

0099

Vitreous rocks

0100

Perlite

0101

Obsidian

0102

Pebble stone

0103

Gravel

0104

Plaster

0105

Gravel and sand mix

0106

Plaster stone

0107

Anhydrite

0108

Carbonic calcium gypsum

0109

Clay

0110

Clay rocks (high-melting and low-melting clays,
loams, clay stones, silt stones, clay slates)

0111

Chalk stone

0112

Marlstone

0113

Marly-chalk rocks

0114

Siliceous rocks (rotten stone, gaize, diatomite)

0115

Quartz-feldspathic rocks

0116

Granite

0117

Diabase

0118

Marble

0119

Basalt

0120

Other aqueous, effusive, metamorphic rocks

0121

Quarry stone

0122

Sand (quartz, building, feldspathic)

0123

Sandstone

0124

Natural pigments

0125

Shell rock

0126

Underground waters

0127

Oil

0128

Gas

0129

Oil and gas condensate

0130

Other


  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drafting
tax reporting (tax return) on subscription bonus and commercial
discovery bonus (form 510.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) on subscription bonus and commercial discovery bonus (form 510.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On Taxes and Other Obligatory Payments to the Budget” (Tax Code) and shall determine the procedure for drafting a form of tax reporting (tax return) on subscription bonus and commercial discovery bonus (hereinafter referred to as the tax return), intended for calculating tax on subscription bonus. The tax return on subscription bonus shall be drawn up by individuals and legal entities separately for each contract for subsurface use concluded in the manner established by the laws of the Republic of Kazakhstan.

      2. When filling in the tax return, corrections, erasures and blots are not allowed.

      3. Negative values of the sums are indicated by the sign "–" in the first left box of the corresponding line of calculation.

      4. When the return drafting:

      1) on paper – it shall be filled out with a ballpoint or fountain pen, in black or blue ink, in capital printed characters or using a printing device;

      2) on electronic media – it shall be filled out in accordance with Article 68 of the Tax Code.

      5. The declaration shall be signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, who has a seal with his/her name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      6. When the tax return submitting:

      1) in person and on paper – it shall be drawn up in two copies, one copy shall be returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notification on paper – the taxpayer shall receive a notification of the postal or other organization;

      3) in electronic form – the taxpayer (tax agent) shall receive a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      7. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting the tax return (form 510.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN - the taxpayer registration number. When fulfilling the tax liability by the trustee the registration number of the trustee taxpayer shall be indicated in the line;

      2) IIN/BIN – the individual identification number (business identification number) of the taxpayer. When fulfilling a tax obligation, the trustee shall indicate in the line the individual identification (business identification) number of the trustee;

      3) tax period for which tax returns are submitted (year) – the year when the taxpayer fills out a tax return shall be indicated;

      4) full name or name of the taxpayer.

      The last name, first name, patronymic (if any) of the individual or name of the legal entity according to constituent documents shall be indicated;

      5) currency code.

      The currency code is indicated in accordance with Schedule 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used for Drafting Customs Declarations;

      6) type of tax return.

      The corresponding boxes are marked with regard to the assignment of the tax return to the types of tax reporting indicated in Article 63 of the Tax Code;

      7) number and date of notification.

      The boxes are filled in in the case of the submission of the type of declaration provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      8) name of contract and location.

      Name of the contract on subsurface use and the column shall be indicated;

      9) mineral code

      The code of the mineral shall be indicated in accordance with the codes of mineral indicated in paragraph 11 of these Rules;

      10) date of contract.

      The date of entry into force of the contract on subsurface use shall be indicated;

      11) number of contract.

      The registration number of the contract on subsurface use assigned by the authorized government body shall be indicated;

      12) date of announcement of the taxpayer as the tender winner.

      The date of the announcement of the taxpayer as the tender winner shall be indicated in the manner established by the laws of the Republic of Kazakhstan on subsoil and subsoil use;

      13) date of signing the protocol of direct negotiations.

      Date of signing the protocol of direct negotiations in the manner established by the laws of the Republic of Kazakhstan on subsoil and subsoil use shall be indicated;

      14) date of approval of recoverable reserves

      Date of approval by the authorized state body of the physical volume of recoverable mineral reserves in the column shall be indicated;

      15) type of payment.

      The corresponding boxes shall be marked.

      9. In the section "Subscription bonus payable":

      in line 510.00.001 “The amount of the subscription bonus payable to the budget” the amount of the subscription bonus, in accordance with the Tax Code shall be indicated.

      10. In the section "Commercial discovery bonus payable":

      1) in column A the ordinal number of the line intended for one type of mineral shall be indicated;

      2) in column B the code of the mineral shall be indicated in accordance with the codes of minerals specified in paragraph 11 of these Rules;

      3) in column C the physical volume of recoverable mineral reserves in the column (in tons, cubic meters, ounces, grams, etc.) approved by an authorized state body shall be indicated;

      4) in Column D shall be indicated the amount of the commercial discovery bonus payable to the budget.

      11. In Section "Taxpayer's liability":

      1) in the field "Full name of the taxpayer":

      When the tax return is submitted by a legal entity, the last name, first name and patronymic (if any) of the Manager shall be indicated in accordance with the constituent documents.

      When the tax return is submitted by a legal entity, the last name, first name and patronymic (if any) of the Manager shall be indicated in accordance with the constituent documents;

      2) date of tax return.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The registration number of the tax return assigned by the tax authority shall be indicated;

      7) date of postal stamp.

      The date of the postal stamp put down by the postal or other communication organization shall be indicated.

      12. Codes of useful minerals:

0001

Hydrogen

0002

Helium

0003

Lithium

0004

Berillium

0005

Borium

0006

Carbon

0007

Nitrogen

0008

Oxygen

0009

Fluorine

0010

Neon

0011

Sodium

0012

Magnesium

0013

Aluminum

0014

Silicon

0015

Phosphorous

0016

Sulfur

0017

Chlorine

0018

Argon

0019

Potassium

0020

Calcium

0021

Scandium

0022

Titanium

0023

Vanadium

0024

Chrome

0025

Manganese

0026

Ferrum

0027

Cobalt

0028

Nickel

0029

Copper

0030

Zinc

0031

Gallium

0032

Germanium

0033

Arsenic

0034

Selenium

0035

Bromine

0036

Krypton

0037

Rubidium

0038

Strontium

0039

Yttrium

0040

Zirconium

0041

Niobium

0042

Molybdenum

0043

Technetium

0044

Ruthenium

0045

Rhodium

0046

Palladium

0047

Silver

0048

Cadmium

0049

Indium

0050

Stannum

0051

Antimony

0052

Tellurium

0053

Iodine

0054

Xenon

0055

Caesium

0056

Barium

0057

Lanthanum

0058

Hafnium

0059

Tantalum

0060

Tungsten

0061

Rhenium

0062

Osmium

0063

Iridium

0064

Platinum

0065

Aurum

0066

Mercury

0067

Thallium

0068

Lead

0069

Bismuth

0070

Polonium

0071

Astatine

0072

Radon

0073

Francium

0074

Radium

0075

Actinium

0076

Rutherfordium

0077

Dubnium

0078

Seaborgium

0079

Bohrium

0080

Hassium

0081

Meitnerium

0082

Nonmetallic feed for metallurgy

0083

Moulding sands

0084

Feldspar

0085

Pegmatite

0086

Other alumina-containing rocks

0087

Limestone

0088

Dolomite

0089

Limestone-dolomite rocks

0090

Limestones for food industry

0091

Other nonmetallic feed

0092

Fire clay

0093

Kaolin

0094

Vermiculite

0095

Sodium salt

0096

Local building materials

0097

Volcanic porous rocks

0098

Volcanic water-bearing glasses

0099

Vitreous rocks

0100

Perlite

0101

Obsidian

0102

Pebble stone

0103

Gravel

0104

Plaster

0105

Gravel and sand mix

0106

Plaster stone

0107

Anhydrite

0108

Carbonic calcium gypsum

0109

Clay

0110

Clay rocks (high-melting and low-melting clays,
loams, clay stones, silt stones, clay slates)

0111

Chalk stone

0112

Marlstone

0113

Marly-chalk rocks

0114

Siliceous rocks (rotten stone, gaize, diatomite)

0115

Quartz-feldspathic rocks

0116

Granite

0117

Diabase

0118

Marble

0119

Basalt

0120

Other aqueous, effusive, metamorphic rocks

0121

Quarry stone

0122

Sand (quartz, building, feldspathic)

0123

Sandstone

0124

Natural pigments

0125

Shell rock

0126

Underground waters

0127

Oil

0128

Gas

0129

Oil and gas condensate

0130

Other


  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drafting tax reporting
(tax return) on excess profit tax (form 540.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) on excess profit tax (Form 540.00) (hereinafter referred to as the Rules) were developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) and shall determine the procedure for Drafting of tax reporting (tax return) on the excess profit tax (hereinafter referred to as the tax return) intended for the calculation of the excess profit tax. The tax return on the excess profit tax shall be drawn up by subsoil users for each individual contract on subsurface use, except for activities under agreements (contracts) on production sharing, contracts for extraction of common minerals, groundwater and therapeutic mud, as well as contracts for construction and operation of underground facilities not related to exploration and production, provided that these contracts do not provide for the extraction of other types of minerals.

      2. When filling in the tax return, corrections, erasures and blots are not allowed.

      3. If there are no indicators, the corresponding tax return boxes shall not be filled.

      4. Negative values of the amounts are indicated by the sign "–" in the first left box of the corresponding line of the tax return.

      5. When the return drafting:

      1) on paper – it shall be filled out with a ballpoint or fountain pen, in black or blue ink, in capital printed characters or using a printing device;

      2) on electronic media – it shall be filled out in accordance with Article 68 of the Tax Code.

      6. The declaration shall be signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, who has a seal with his/her name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      7. When the tax return submitting:

      1) in person and on paper – it shall be drawn up in two copies, one copy shall be returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notification on paper – the taxpayer shall receive a notification of the postal or other organization;

      3) in electronic form – the taxpayer (tax agent) shall receive a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      8. In accordance with the Law of the Republic of Kazakhstan dated

      12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting the tax return (form 540.00)

      9. Form 540.00 is intended to reflect the amount of excess profit tax payable for the reporting tax period for each individual contract on subsurface use.

      10. In Section "General Information on the Taxpayer" the taxpayer specifies the following data:

      1) TRN - the taxpayer registration number. When fulfilling a tax obligation, the trustee shall indicate the registration number of the trustee in the line;

      2) IIN/BIN – individual identification number (business identification number) of the taxpayer. When fulfilling a tax obligation, the trustee shall indicate in the line the individual identification number (business identification number) of the trustee.

      3) tax period for which tax reporting is submitted – the reporting tax period for which the tax return is submitted (indicated in Arabic numerals);

      4) name of the taxpayer.

      Last name, first name and patronymic (if any) of the individual or the name of the legal entity are indicated in accordance with the constituent documents.

      When fulfilment of a tax liability by the trustee the name of trustee legal entity is indicated in the line in accordance with the constituent documents;

      5) the type of tax return.

      The corresponding boxes are marked with regard to the assignment of the tax return to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification

      The boxes shall be marked in the case of submission of the declaration type provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) currency code.

      The currency code shall be indicated in accordance with Schedule 23 “Currency Classifier”, approved by the Commission No. 378 of the Customs Union dated September 20, 2010 “On Classifiers Used for Filling out the Customs Declaration”;

      8) name of contract and deposit.

      Name of the contract for subsurface use and deposits shall be indicated;

      9) date of contract

      Name of the contract for subsurface use and the column shall be indicated;

      10) number of the contract

      Registration number of the contract for subsurface use assigned by the authorized government body shall be indicated;

      11) non-resident.

      Shall be noted in the case when a non-resident submits a tax return.

      11. In the section “Excess profit tax calculated on the contract for subsurface use”:

      1) in line 540.00.001 the amount of the cumulative annual income under the contract for subsurface use, for which excess profits tax is calculated in the manner established by the Tax Code, shall be indicated;

      2) in line 540.00.002 the amount of income determined in accordance with the Law of the Republic of Kazakhstan dated July 5, 2008

      “On Transfer Pricing” (hereinafter referred to as the Law on Transfer Pricing) shall be indicated;

      3) in line 540.00.003 the amount of the aggregate annual income under the contract for subsurface use, for which excess profits tax is calculated in the manner established by the Tax Code, taking into account the adjustment in accordance with the Law on Transfer Pricing, defined as the sum of lines 540.00.001 and 540.00.002 (540.00.001 + 540.00.002), shall be indicated;

      4) in line 540.00.004 the amount of deductions for the contract for subsurface use, for which excess profits tax is calculated, defined as the sum of lines from 540.00.007, 540.00.010 and 540.00.011 minus line 540.00.014 (540.00.007 + 540.00.010 + 540.00.011 - 540.00.014) shall be indicated;

      in line 540.00.005 the amount of expenses related to deductions for the purposes of calculating corporate income tax, in accordance with subparagraph 1) of paragraph 1 of Article 348-4 of the Tax Code, under the contract for subsurface use for which the excess profit tax is calculated, shall be indicated;

      6) in line 540.00.006 the amount of the adjustment of expenses, indicated in line 540.00.005 in accordance with the Law on Transfer Pricing, shall be indicated;

      7) in line 540.00.007 shall be indicated the amounts of expenses related to deductions for the purposes of calculating the corporate income tax, in accordance with subparagraph 1) of paragraph 1 of Article 348-4 of the Tax Code, under the contract for subsurface use, for which excess profits tax is calculated taking into account corrections in accordance with the Law on Transfer Pricing, defined as the sum of lines 540.00.005 and 540.00.006 (540.00.005 + 540.00.006);

      8) in line 540.00.008 shall be indicated the amount of expenses actually incurred during the tax period for the acquisition and (or) creation of fixed assets, in accordance with subparagraph 2) of paragraph 1 of Article 348-4 of the Tax Code. These expenses are deductible at the discretion of the subsoil user in any amount (within the limits of actually incurred expenses) and in any tax period;

      9) in line 540.00.009 the amount of the adjustment of expenses actually incurred during the tax period indicated in line 540.00.008 in accordance with the Law on Transfer Pricing shall be indicated;

      10) in line 540.00.010 shall be indicated the amount of expenses actually incurred during the tax period for the acquisition and (or) creation of fixed assets in accordance with sub-paragraph 2) paragraph 1 of Article 348-4 of the Tax Code, taking into account the adjustment in accordance with the Law on Transfer Pricing, defined as lines 540.00.008 and 540.00.009 (540.00.008 + 540.00.009);

      11) in line 540.00.011 shall be indicated the amount of losses incurred for previous tax periods in accordance with subparagraph 3) of paragraph 1 of Article 348-4 of the Tax Code;

      12) in line 540.00.012 shall be indicated the adjustment of the amount of deductions for the amount of depreciation in accordance with paragraph 3 of Article 348-4 of the Tax Code; 13) in line 540.00.013 shall be indicated the amount of the adjustment of deductions indicated in line 540.00.012 in accordance with the Law on Transfer Pricing;

      13) in line 540.00.013 the amount of the adjustment of deductions indicated in line 540.00.012 in accordance with the Law on Transfer Pricing shall be indicated;

      14) in line 540.00.014 shall be indicated the adjustment of the amount of deductions for the amount of depreciation deductions, in accordance with paragraph 3 of Article 348-4 of the Tax Code, taking into account the adjustment in accordance with the Law On Transfer Pricing, defined as the sum of lines 540.00.012 and 540.00.013 ( 540.00.012 + 540.00.013);

      15) in line 540.00.015 shall be indicated taxable income for the purposes of calculating the excess profit tax in accordance with Article 348-2 of the Tax Code, defined as the difference between the lines 540.00.003 and 540.00.004 (540.00.003 - 540.00.004), taking into account the decrease in accordance with Article 133 of the Tax Code. If the difference between lines 540.00.003 and 540.00.004, taking into account the reduction of the Tax Code carried out in accordance with Article 133 of the Tax Code, is less than zero, then this line reflects the value equal to zero;

      16) in line 540.00.016 shall be indicated the amount of corporate income tax on contractual activities under the contract for subsurface use, in accordance with Article 348-5 of the Tax Code, according to which excess profits tax is calculated;

      17) in line 540.00.017 shall be indicated the amount of tax on net income arising on net income from contractual activities in accordance with Article 349 of the Tax Code. Shall be filled in by a non-resident carrying out contractual activities on subsurface use through a permanent establishment;

      in line 540.00.018 shall be indicated the amount of net income actually received for the tax period, defined as line 540.00.015 minus line 540.00.016 and minus line 540.00.017 (540.00.015 - 540.00.016 - 540.00.017);

      19) in line 540.00.019 the 25 percent amount of deductions shall be indicated, which is defined as the product of the line 540.00.004 and 25 percent (540.00.004 x 25%);

      20) in line 540.00.020 shall be indicated the tax base for excess profit tax calculated as a part of the net income of the subsurface user, exceeding 25 percent of the deduction amount, which is defined as the difference between the lines 540.00.018 and 540.00.019 (540.00.018 - 540.00.019). If the line difference has a negative value, then a value of zero shall be indicated;

      21) in line 540.00.021, the calculation of the amount of excess profit tax by levels shall be indicated, including:

      in column 540.00.021A the levels are indicated;

      in column 540.00.021В the upper limits of the ratio of total annual income to deductions shall be indicated;

      in column 540.00.021С deductions shall be indicated for the purposes of excess profit tax in accordance with Article 348-4 of the Tax Code;

      in column 540.00.021D, the maximum amounts of the distribution of net income for the purposes of excess profit tax for each level established by Article 351 of the Tax Code shall be indicated;

      in column 540.00.021 E shall be indicated the distributed actual net income provided for in Article 351 of the Tax Code calculated in the following order:

      for level 1:

      if the amount of net income for the purposes of excess profit tax for a tax period exceeds the maximum amount of distribution of net income for the first level, then the distributed part of the net income for the first level is equal to the maximum amount of distribution of net income for the first level;

      if the amount of net income for the purposes of excess profit tax for a tax period is less than the maximum amount of distribution of net income for the first level, then the distributed part of the net income for the first level is equal to the sum of net income for purposes of excess profit tax for the tax period;

      Herewith, for the following levels the distribution of net income for the purposes of excess profit tax shall not be carried out;

      for levels 2 – 7:

      if the difference between the net income for the tax on excess profits for the tax period and the total amount of distributed parts of net income at previous levels is greater than or equal to the maximum amount of distribution of net income for the corresponding level, then the distributed part of net income for this level is equal to the maximum amount of distribution of net income for this appropriate level;

      if the difference between the net income for the purposes of the excess profit tax for the tax period and the total amount of distributed parts of net income at previous levels is less than the maximum amount of distribution of net income for the corresponding level, then the distributed part of net income for this level is equal to that difference. Herewith, for the following levels the distribution of net income for the purposes of excess profit tax is not carried out.

      The total amount of parts of net income distributed by levels shall be equal to the total amount of net income for the purposes of excess profit tax for the tax period;

      in column 540.00.021 F the tax rates shall be indicated in percent, in accordance with Article 351 of the Tax Code;

      in column 540.00.021 G the calculated amount of excess profit tax, which is determined line by line as the product of each line in column 540.00.021 E by the corresponding rate in column 540.00.013 F shall be indicated;

      22) in column 540.00.021 G the calculated amount of excess profit tax, which is determined line by line as the product of each line in column 540.00.021 E by the corresponding rate in column 540.00.013 F shall be indicated;

      in line 540.00.022 the calculated amount of excess profit tax payable, which is defined as the sum of the lines in column 540.00.021 G shall be indicated. In the Section "Responsibility of the Taxpayer" the taxpayer shall specify the following data:

      1) in the field "Full name of the taxpayer":

      When the tax return is submitted by a legal entity, the last name, first name and patronymic (if any) of the Manager shall be indicated in accordance with the constituent documents.

      When the tax return is submitted by a legal entity, the last name, first name and patronymic (if any) of the Manager shall be indicated in accordance with the constituent documents;

      2) date of tax return.

      Date of the tax return submission to the tax authority is specified;

      3) the tax authority code.

      The code of the tax authority at the location of the taxpayer shall be indicated.

      4) in the column “Full name of the official who accepted the declaration" the last name, first name and patronymic (if any) of the employee of the tax authority who accepted the declaration shall be indicated;

      5) date of acceptance of declaration.

      The date of submission of the declaration in accordance with paragraph 2 of Article 584 of the Tax Code shall be indicated;

      6) registration number of declaration.

      The registration number of the tax return assigned by the tax authority shall be indicated;

      7) date of postal stamp.

      The date of the postal stamp put down by the postal or other communication organization shall be indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for Drafting Tax Reporting
(Tax Return) on Payment for Reimbursement of his/her historical Costs
(form 560.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting tax reporting (tax return) on payment for reimbursement of his/her historical costs (form 560.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On Taxes and Other Obligatory Payments to the Budget” (Tax Code ) and determine the procedure for drawing up a form of tax reporting (tax return) on payment to compensate for his/her historical costs (hereinafter referred to as the tax return), intended to calculate the payment to compensate for his/her historical costs. The tax return of payment to compensate for his/her historical costs shall be drawn up by the subsurface users who have entered into a Contract on subsurface use in the manner established by the laws of the Republic of Kazakhstan on Minerals Deposits, for which the state incurred the costs of geological study and arrangement of the relevant contract territory prior to the conclusion of the contract for subsurface use.

      2. When filling in the tax return, corrections, erasures and blots are not allowed.

      3. If there are no indicators, the corresponding tax return boxes shall not be filled.

      4. Negative values of the amounts are indicated by the sign "–" in the first left box of the corresponding line of the tax return.

      5. When the return drafting:

      1) on paper – it shall be filled out with a ballpoint or fountain pen, in black or blue ink, in capital printed characters or using a printing device;

      2) on electronic media – it shall be filled out in accordance with Article 68 of the Tax Code.

      6. The declaration shall be signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, who has a seal with his/her name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      When the tax return submitting:

      1) in person and on paper – it shall be drawn up in two copies, one copy shall be returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notification on paper – the taxpayer shall receive a notification of the postal or other organization;

      3) in electronic form – the taxpayer (tax agent) shall receive a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      7. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN – the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law On National Registries;

      IIN/BIN – the individual identification number (business identification number) since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Tax Reporting (form 560.00)

      15. In the Section “General Information on the Taxpayer” of the schedule, the following data shall be indicated:

      1) TRN - the taxpayer registration number. When fulfilling a tax liability by the trustee the registration number of the trustee is indicated in the line;

      2) IIN/BIN – the individual identification number (business identification number) of the taxpayer. When fulfilling a tax obligation by the trustee the individual identification number (business identification number) of the trustee shall be indicated in the line

      3) tax period for which tax reporting is submitted shall be a reporting tax period for which the tax return is submitted (indicated in Arabic numbers);

      3) name of the taxpayer.

      Name of the legal entity is specified in accordance with the constituent documents.

      When fulfilling a tax obligation by the trustee the name of the legal entity in accordance shall be indicated in the line with the constituent documents;

      4) type of tax return.

      The corresponding boxes are marked with regard to the assignment of the tax return to the types of the tax reporting indicated in Article 63 of the Tax Code;

      5) number and date of notification.

      The boxes shall be marked in the case of submission of the declaration type provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      6) currency code.

      The currency code shall be indicated in accordance with schedule 23 “Currency Classifier”, approved by the Commission of the Customs Union No. 378 dated September 20, 2010 “On Classifiers Used for Drafting Customs Declaration”.

      9. In the Section "Payment to Compensate for his/her historical Costs":

      1) in column A the ordinal number of the line shall be indicated;

      2) in column B the registration number and date of the contract shall be indicated, assigned by the authorized state body;

      3) In column C the “Payment amount to compensate for his/her historical costs to be paid to the budget” shall be indicated, which is the amount of payment to compensate for his/her historical costs to be paid to the budget in accordance with Article 328 of the Tax Code.

      10. In the Section "Responsibility of the Taxpayer" the taxpayer shall specify the following data:

      1) in the field "Full name of the taxpayer":

      When the tax return is submitted by a legal entity, the last name, first name and patronymic (if any) of the Manager shall be indicated in accordance with the constituent documents.

      When the tax return is submitted by a legal entity, the last name, first name and patronymic (if any) of the Manager shall be indicated in accordance with the constituent documents;

      2) date of tax return.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The date of the postal stamp put down by the postal or other communication organization shall be indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for Drafting Tax Reporting
(Tax Return) on Rent Export Tax (form 570.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting tax reporting (tax return) on rent export tax (Form 570.00) (hereinafter referred to as the Rules) shall be developed in accordance with the Code of the Republic of Kazakhstan dated December, 10 2008 “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) and determine the procedure for Drafting of of tax reporting (tax return) on the rent export tax (hereinafter referred to as the tax return) intended for the calculation of the rent export tax. The rent export tax return shall be drawn up by the individuals and legal entities selling crude oil, gas condensate, coal for export.

      2. When filling in the tax return, corrections, erasures and blots are not allowed.

      3. If there are no indicators, the corresponding tax return boxes shall not be filled.

      4. Negative values of the amounts are indicated by the sign "–" in the first left box of the corresponding line of the tax return.

      5. When the return drafting:

      1) on paper – it shall be filled out with a ballpoint or fountain pen, in black or blue ink, in capital printed characters or using a printing device;

      2) on electronic media – it shall be filled out in accordance with Article 68 of the Tax Code.

      6. The declaration shall be signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, who has a seal with his/her name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      7. When the tax return submitting:

      1) in person and on paper – it shall be drawn up in two copies, one copy shall be returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notification on paper – the taxpayer shall receive a notification of the postal or other organization;

      3) in electronic form – the taxpayer (tax agent) shall receive a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      8. In the Section "General Information on the Taxpayer" of the schedule the corresponding data reflected in the Section "General Information on the Taxpayer" of the Tax return shall be indicated.

      9. In accordance with the Law of the Republic of Kazakhstan dated

      12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN – the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law On National Registries;

      IIN/BIN – the individual identification number (business identification number) since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Drafting the tax return (form 570.00)

      10. In Section “General information about taxpayer” the taxpayer specifies the following data:

      1) TRN - the taxpayer registration number. When fulfilling a tax obligation, the trustee shall indicate the registration number of the trustee in the line;

      2) IIN/BIN – individual identification number (business identification number) of the taxpayer. When fulfilling a tax obligation, the trustee shall indicate in the line the individual identification number (business identification number) of the trustee.

      3) tax period for which tax reporting is submitted – the reporting tax period for which the tax return is submitted (indicated in Arabic numerals);

      4) name of the taxpayer.

      Last name, first name and patronymic (if any) of the individual or the name of the legal entity are indicated in accordance with the constituent documents.

      When fulfilment of a tax liability by the trustee the name of trustee legal entity is indicated in the line in accordance with the constituent documents;

      5) the type of tax return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the declaration type provided for by subparagraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) currency code.

      The currency code shall be indicated in accordance with schedule 23 “Currency Classifier”, approved by the Commission of the Customs Union No. 378 dated September 20, 2010 “On Classifiers Used to Drafting Customs Declarations”;

      8) unit of measurement.

      The unit of measurement of crude oil, gas condensate, coal (in tons, cubic meters, etc.) shall be indicated.

      11. in the section "Rent Export Tax Payable":

      1) in line 570.00.001 the volume of crude oil sold for export during the tax period shall be indicated;

      2) in line 570.00.002 the world price of crude oil in accordance with paragraph 3 of Article 334 of the Tax Code shall be indicated;

      3) in line 570.00.003 the value of the volume of crude oil sold for export, defined as the product of the lines 570.00.001 and 570.00.002 (570.00.001 x 570.00.002) shall be indicated;

      4) in line 570.00.004 the volume of gas condensate sold for export during the tax period shall be indicated;

      5) in line 570.00.005 the world price for gas condensate in accordance with paragraph 3 of Article 334 of the Tax Code shall be indicated;

      6) in line 570.00.006 the value of the volume of gas condensate sold for export, defined as the product of the lines 570.00 004 and 570.00.005 (570.00.004 x 570.00.005) shall be indicated;

      7) in line 570.00.007 the value of the volume of exported crude oil, gas condensate, defined as the sum of the lines 570.00.003 and 570.00.006 (570.00.003 + 570.00.006) shall be indicated;

      8) in line 570.00.008 the rent tax rate for the export of crude oil and gas condensate shall be indicated in accordance with Article 303 of the Tax Code;

      9) in line 570.00.009 the amount of rent tax on the export of crude oil and gas condensate, defined as the product of lines 570.00.007 and 570.00.008 (570.00.007 x 570.00.008) shall be indicated;

      10) in line 570.00.010 the amount of coal sold for export during the tax period shall be indicated;

      11) in line 570.00.011 the actual selling price for coal shall be indicated;

      12) in line 570.00.012 the value of the volume of coal sold for export, defined as the product of the lines 570.00.010 and 570.00.011 (570.00.010 x 570.00.011) shall be indicated;

      13) in line 570.00.0013 the amount of deviation of the value of coal sold for export, determined in accordance with the Law of the Republic of Kazakhstan dated July 5, 2008 “On Transfer Pricing” (hereinafter - the Law on Transfer Pricing) shall be indicated;

      14) in line 570.00.014 the value of the volume of coal sold for export, taking into account the adjustment in accordance with the Law on Transfer Pricing, defined as the sum of the lines 570.00.012 and 570.00.013 (570.00.012 + 570.00.013) shall be indicated;

      15) in line 570.00.015 the rent tax rate for the export of coal shall be indicated in accordance with Article 303 of the Tax Code;

      16) in line 570.00.016 shall be indicated the amount of the rent tax on the export of coal, defined as the product of the lines 570.00.012 and 570.00.015 (570.00.012 x 570.00.015);

      17) in line 570.00.017 the amount of the rent tax on the export of coal, defined as the product of the lines 570.00.013 and 570.00.015 (570.00.013 x 570.00.0015) shall be indicated;

      in line 570.00.018 the amount of rent tax on exports, defined as the sum of lines 570.00.009, 570.00.016 and 570.00.017 (570.00.009 + 570.00.016 + 570.00.017) shall be indicated.

      12. In the Section "Responsibility of the Taxpayer" the taxpayer shall specify the following data:

      1) in the column "Full name of the taxpayer":

      when submitting the tax return, the legal entity shall indicate the last name, first name and patronymic (if any) of the manager in accordance with the constituent documents;

      when submitting a tax return by an individual, the data shall be filled in according to the documents proving the identity of the individual;

      2) date of tax return.

      The date of submission of the tax return to the tax authority shall be indicated;

      3) code of tax authority.

      The code of the tax authority at the location of the taxpayer is specified;

      4) Surname, name, patronymic (if any) of the employee of the tax authority having accepted the tax return is specified in the column "Full name of the official having accepted the tax return";

      5) date of the tax return acceptance.

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The registration number of the tax return assigned by the tax authority shall be indicated;

      7) date of postal stamp.

      The date of the postal stamp put down by the postal or other communication organization shall be indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drafting tax recording
(tax return) on mineral extraction tax
(form 590.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. this Rules for drafting tax recording (tax return) for the mineral extraction tax (Form 590.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) and the Law of the Republic of Kazakhstan of December 10, 2008 “On the Enactment of the Code of the Republic of Kazakhstan“ On Taxes and Other Mandatory Payments to the Budget ”(Tax Code)” (hereinafter - the Enacting Law) and determine the procedure for drafting of the form of tax recording (tax return) on Mineral Extraction Tax (hereinafter referred to as the tax return), intended for the calculation of tax on the extraction of minerals. The tax return shall be drawn up by subsoil users engaged in the extraction of oil, mineral raw materials, common minerals, groundwater and therapeutic mud, including the extraction of minerals from technogenic mineral formations within individual contract for subsoil use.

      2. The declaration shall consist of the declaration (form 590.00) and schedules thereto (forms 590.01 through 590.05), intended to provide detailed information on the calculation of the tax obligation to pay the Mineral Extraction Tax.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. The schedules to the declaration shall be drawn up in a compulsory manner when filling in the lines in the declaration that require disclosure of relevant indicators.

      5. schedules to the declaration shall not be drawn up if there are no data to be reflected in them.

      6. In case of exceeding the number of indicators in the lines available on the Schedule sheet, the same sheet of the Schedule shall be filled in.

      7. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the declaration.

      8. When the return drafting:

      1) on paper – it shall be filled out with a ballpoint or fountain pen, in black or blue ink, in capital printed characters or using a printing device;

      2) on electronic media – it shall be filled out in accordance with Article 68 of the Tax Code.

      9. The tax return shall be signed by the taxpayer or his/her/its representative and certified by the seal of the taxpayer or his/her/its representative, who has a seal with his/her/its name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      10. When the tax return submitting:

      1) in person and on paper – it is drafted in two copies, one copy is returned to the taxpayer (tax agent) with the stamp of the tax authority;

      2) by registered mail with a notice on paper – the taxpayer receives notification of the postal or other communication organization;

      3) in electronic format - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the system for tax reporting acceptance of the revenue service authorities.

      11. In Sections "General Information on the Taxpayer" of schedules the corresponding data reflected in Section "General Information on the Taxpayer" of the tax return is specified.

      12. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN – the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law On National Registries;

      IIN/BIN – the individual identification number (business identification number) since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Drawing up the return (form 590.00)

      13. In Section “General information on the taxpayer”, the taxpayer indicates the following data:

      1) TRN - the taxpayer registration number. When fulfilling a tax liability by the trustee the registration number of the trustee is indicated in the line;

      2) IIN/BIN – the individual identification number (business identification number) of the taxpayer. When fulfilling a tax liability by the trustee the individual identification number (business identification number) of the trustee is indicated in the line;

      3) the tax period for which the tax reports are submitted – the reporting tax period for which declaration is presented (indicated in Arabic numerals);

      4) the taxpayer's full name or name – surname, name, patronymic (if any) of the individual or name of the legal entity in accordance with constituent documents.

      When fulfilling a tax liability by the trustee the name of the legal entity – the trustee in accordance with constituent documents is indicated in the line;

      5) currency code – currency code in accordance with the application 23 "Classifier of the currencies", approved by the Commission of the Customs Union on September 20, 2010 under No. 378 "On the classifiers used to fill in customs declarations";

      6) declaration type – the corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      7) number and date of notification –the corresponding boxes are completed in case of submission of the declaration type provided for by subparagraph 4) of paragraph 3 of article 63 of the Tax Code;

      8) name of the contract and the deposit – name of the contract for subsurface use and the deposit;

      9) date of the contract – date of conclusion of the contract for subsurface use with the authorized governmental body;

      10) contract number – identification number of the contract for subsurface use, assigned by the authorized governmental body;

      11) submitted applications – the corresponding boxes of submitted applications are marked.

      14. In section "Tax on the extraction of payable commercial minerals":

      1) in the line 590.00.001 the amount of payable tax on production of useful minerals to the budget for tax period under the contract for subsurface use is specified.

      This line is defined as the amount of the tax charged on extraction of commercial minerals, taking into account the adjustment specified in lines and columns of applications 590.01.078, 590.02. G, 590.03 V, 590.04 L, 590.05 N to the declaration;

      2) in the line 590.00.002 the amount of tax on production of useful minerals is specified taking into account the adjustment according to subparagraph 1) of paragraph 3 of article 338 of the Tax Code.

      this line is applicable concerning only those subsoil users who mine commercial minerals on which in the reporting taxable period there are official quotations of the prices fixed at the London Metal Exchange and (or) the London exchange of precious metals (further - the London Metal Exchange).

      15. In the Section "Responsibility of the Taxpayer" the taxpayer shall specify the following data:

      1) in the column "Full name of the taxpayer":

      when submitting the declaration by a legal entity it shall be indicated surname, name, patronymic (if any) of the chief according to the constituent documents;

      when submitting the declaration by an individual the data are filled out according to identity documents of the individual;

      2) date of declaration submission – date of submission of the declaration to a tax authority;

      3) code of the tax authority – code of the tax authority at the location of the taxpayer;

      4) in the column "Full name of the official who accepted the declaration” it shall be indicated surname, name and patronymic (if any) of the employee of the tax authority who accepted the declaration;

      5) date of reception of the declaration – date of submission of the declaration according to the paragraph 2 of article 584 of the Tax Code;

      6) reference number of a document – registration number of the document assigned by the tax authority;

      7) date of a post-mark – date of the post-mark stamped by post or other organization of communication.

3. Drafting of form 590.01 – Computation of taxes on production
of useful minerals for oil

      16. In section "Computation of taxes on extraction of commercial minerals for crude oil":

      1) in the line 590.01.001 the planned annual volume of crude oil production, in tons, is specified;

      2) in the line 590.01.002 the total volume of the extracted crude oil for the tax period, in tons, is specified;

      3) in the line 590.01.003 the volume of the crude oil extracted for the tax period, sold to the oil refinery for processing, in tons, is specified;

      4) in the line 590.01.004 the actual purchase price of the oil refinery per unit of the sold products is specified;

      5) in the line 590.01.005 the cost of volume of the extracted crude oil sold to the oil refinery for processing is specified, defined as the product of lines 590.01.003 and 590.01.004 (590.01.003 х 590.01.004);

      6) in the line 590.01.006 the volume of the crude oil extracted for the tax period, transferred for processing to the oil refinery as raw material supplied by the customer, in tons, is specified;

      7) in the line 590.01.007 the volume of the crude oil extracted for the tax period used for own production needs, in tons, is specified;

      8) in the line 590.01.008 the production cost of extraction per unit of output is specified, defined according to the International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

      9) in the line 590.01.009 the cost of volume of the extracted crude oil is specified, transferred for processing to the oil refinery as raw material supplied by the customer and used for own production needs, determined by the following formula ((590.01.006 + 590.01.007) x 590.01.008);

      10) in the line 590.01.010 the volume of the crude oil extracted for the tax period is specified, transferred in natural units, in tons;

      11) in the line 590.01.011 the transfer price is specified, determined in the manner prescribed by the Government of the Republic of Kazakhstan;

      12) in the line 590.01.012 the cost of volume of the extracted crude oil is specified, transferred in natural units defined as the product of the lines 590.01.010 and 590.01.011 (590.01.010 х 590.01.011);

      13) in the line 590.01.013 the volume of commercial crude oil extracted for the tax period is specified, defined as the difference of the lines 590.01.002, -590.01.003, 590.01.006, 590.01.007 and 590.01.010 (590.01.002 – 590.01.003 – 590.01.006 – 590.01.007 – 590.01.010) in tons;

      14) in the line 590.01.014 the world price of crude oil is specified, determined according to the paragraph 3 of article 334 of the Tax Code;

      15) in the line 590.01.015 the cost of volume of the extracted crude oil is specified, defined as the product of the lines 590.01.013 and 590.01.014 (590.01.013 х 590.01.014);

      16) in the line 590.01.016 the rate of tax on production of useful minerals for crude oil is specified, determined by article 336 of the Tax Code;

      17) in the line 590.01.017 the rate of tax on production of useful minerals for crude oil is specified, taking into account the reduction factor, determined by article 336 of the Tax Code;

      18) in the line 590.01.018 the amount of tax on production of useful minerals for crude oil is specified, determined by the following formula ((590.01.005+590.01.009+590.01.012) х 590.01.017)+(590.01.015 х 590.01.016)).

      17. In section "Computation of taxes on extraction of commercial minerals for gas condensate":

      1) in the line 590.01.019 the planned annual volume of natural gas liquids production is specified, in tons;

      2) in the line 590.01.020 the total volume of the extracted natural gas liquids for the tax period, in tons, is specified;

      3) in the line 590.01.021 the volume of the natural gas liquids extracted for the tax period, sold to the oil refinery for processing, in tons, is specified;

      4) in the line 590.01.022 the actual purchase price of the oil refinery per unit of the sold products is specified;

      5) in the line 590.01.023 the cost of volume of the extracted natural gas liquids sold to the oil refinery for processing is specified, defined as the product of the lines 590.01.021 and 590.01.022 (590.01.021 х 590.01.022);

      6) in the line 590.01.024 the volume of the natural gas liquids extracted for the tax period, transferred for processing to the oil refinery as raw material supplied by the customer, in tons, is specified;

      7) in the line 590.01.025 the volume of the natural gas liquids extracted for the tax period used for own production needs, in tons, is specified;

      8) in the line 590.01.026 the production cost of extraction per unit of output is specified, defined according to the International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

      9) in the line 590.01.027 the cost of volume of the extracted natural gas liquids is specified, transferred for processing to the oil refinery as raw material supplied by the customer and used for own production needs, determined as the sum of lines 590.01.024 and 590.01.025 multiplied by the line 90.01.026 ((590.01.024 + 590.01.025) х 590.01.026);

      10) in the line 590.01.028 the volume of the natural gas liquids extracted for the tax period is specified, transferred in natural units, in tons;

      11) in the line 590.01.029 the transfer price is specified, determined in the manner prescribed by the Government of the Republic of Kazakhstan;

      12) in the line 590.01.030 the cost of volume of the extracted natural gas liquids is specified, transferred in natural units defined as the product of the lines 590.01.028 and 590.01.029 (590.01.028 х 590.01.029);

      13) in the line 590.01.031 the volume of commercial natural gas liquids extracted for the tax period is specified, defined as the difference of the lines 590.01.020, 590.01.021, 590.01.024, 590.01.025 and 590.01.028 (590.01.020 – 590.01.021 – 590.01.024 – 590.01.025 – 590.01.028) in tons;

      14) in the line 590.01.032 the world price of natural gas liquids is specified, determined according to the paragraph 3 of article 334 of the Tax Code;

      15) in the line 590.01.033 the cost of volume of the commercial natural gas liquids is specified, defined as the product of the lines 590.01.031 and 590.01.032 (590.01.031 х 150.01.032);

      16) in the line 590.01.034 the rate of tax on production of useful minerals for natural gas liquids is specified, determined by article 336 of the Tax Code;

      17) in the line 590.01.035 the rate of tax on production of useful minerals for natural gas liquids is specified, taking into account the reduction factor, determined by article 336 of the Tax Code;

      18) in the line 590.01.036 the amount of tax on production of useful minerals for natural gas liquids is specified, determined as ((590.01.023 + 590.01.027 + 590.01.030) х 590.01.035)+(590.01.033 х 590.01.034)).

      18. In section "Computation of taxes on extraction of commercial minerals for natural gas":

      1) in the line 590.01.037 the planned annual volume of natural gas production is specified, in cubic meters;

      2) in the line 590.01.038 the total volume of the extracted natural gas for the tax period is specified, except for the natural gas injected back into the bowels, in cubic meters;

      3) in the line 590.01.039 the volume of the natural gas extracted for the tax period, sold in the domestic market of the Republic of Kazakhstan, in cubic meters, is specified;

      4) in the line 590.01.040 the weighted average price of realization per unit of the sold products is specified;

      5) in the line 590.01.041 the cost of volume of the extracted natural gas sold in the domestic market of the Republic of Kazakhstan, defined as the product of the lines 590.01.039 and 590.01.040 (590.01.039 х 590.01.040);

      6) in the line 590.01.042 the volume of the natural gas extracted for the tax period used for own production needs, in cubic meters, is specified;

      7) in the line 590.01.043 the production cost of extraction per unit of output is specified, defined according to the International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

      8) in the line 590.01.044 the cost of volume of the extracted natural gas is specified, used for own production needs, determined as the product of lines 590.01.042 and 590.01.043 (590.01.042 х 590.01.043);

      9) in the line 590.01.045 the volume of the commercial natural gas extracted for the tax period is specified, defined as the difference of the lines 590.01.038, 590.01.039 and 590.01.042 (590.01.038 – 590.01.039 – 590.01.042), in cubic meters;

      10) in the line 590.01.046 the world price of the natural gas is specified, determined according to the paragraph 4 of article 334 of the Tax Code;

      11) in the line 590.01.047 the cost volume of the commercial natural gas is specified, determined as the product of lines 590.01.045 and 590.01.046 (590.01.045 х 590.01.046);

      12) in the line 590.01.048 the rate of tax on production of useful minerals for natural gas is specified, determined by article 336 of the Tax Code;

      13) in the line 590.01.049 the rate of tax on production of useful minerals for natural gas is specified, sold in the domestic market, determined by article 336 of the Tax Code;

      14) in the line 590.01.050 the tax on production of useful minerals for natural gas is specified, sold in the domestic market, determined as the product of the lines 590.01.041 and 590.01.049 (590.01.041 х 590.01.049);

      15) in the line 590.01.051 the amount of tax on production of useful minerals for natural gas is specified, determined as (590.01.050 + ((590.01.044 + 590.01.047) х 590.01.048)).

      19. In section "Adjustment of tax on production of useful minerals":

      Adjustments of amounts of tax on production of useful minerals for crude oil, natural gas liquids, natural gas is carried out according to the paragraph 3 of article 335 of the Tax Code:

      1) in the line 590.01.052 the actual volume of the produced crude oil is specified, following the results of reporting calendar year under each separate contract for subsurface use, in tons;

      2) in the line 590.01.053 the assessed tax on production of useful minerals for crude oil for 1-3 quarters of the reporting tax year is specified;

      3) in the line 590.01.054 the cost of volume of produced crude oil sold to the oil refinery for 1-3 quarters of the reporting tax year is specified;

      4) in the line 590.01.055 the cost of volume of produced crude oil transferred to the oil refinery as raw materials supplied by the customer for processing and used for own industrial needs for 1-3 quarters of the reporting tax year is specified;

      5) in the line 590.01.056 the cost of volume of produced crude oil transferred in-kind for 1-3 quarters of the reporting tax year is specified;

      6) in the line 590.01.057 the cost of volume of produced commercial oil for 1-3 quarters of the reporting tax year is specified;

      7) in the line 590.01.058 the rate of tax on production of useful minerals for crude oil is specified, determined by article 336 of the Tax Code, on the assumption of the actual volume of produced crude oil following the results of reporting tax year;

      8) in the line 590.01.059 the rate of tax on production of useful minerals for crude oil is specified, taking into account the reduction factor, determined by article 336 of the Tax Code, on the assumption of the actual volume of produced crude oil following the results of reporting tax year;

      9) in the line 590.01.060 the rate of tax on production of useful minerals for crude oil is specified, determined as (((590.01.054 + 590.01.055 + 590.01.056) х 590.01.059) + (590.01.057 х 590.01.058));

      10) in the line 590.01.061 the adjustment amount of the tax on production of useful materials for crude oil is specified according to the paragraph 3 of article 335 of the Tax Code determined as difference of the lines 590.01.060 and 590.01.053 (590.01.060–590.01.053);

      11) in the line 590.01.062 the actual volume of produced natural gas liquids is specified following the results of reporting tax year under each separate contract for subsurface use, in tons;

      12) in the line 590.01.063 the assessed tax on production of useful minerals for natural gas liquids for 1-3 quarters of the reporting tax year is specified;

      13) in the line 590.01.064 the cost of volume of produced natural gas liquids is specified, solt to the oil refinery

      for 1-3 quarters of reporting year;

      14) in the line 590.01.065 the cost of volume of produced natural gas liquids transferred to the oil refinery as raw materials supplied by the customer for processing and used for own industrial needs for 1-3 quarters of the reporting tax year;

      15) in the line 590.01.066 the cost of volume of produced natural gas liquids transferred in natural units for 1-3 quarters of the reporting tax year is specified;

      16) in the line 590.01.067 the cost of volume of the extracted natural gas liquids for 1-3 quarters of the reporting tax year is specified;

      17) in the line 590.01.068 the rate of tax on production of useful minerals for natural gas liquids is specified, determined by article 336 of the Tax Code on the assumption of the actual volume of produced natural gas liquids following the results of reporting tax year;

      18) in the line 590.01.069 the rate of tax on production of useful minerals for natural gas liquids is specified, taking into account the reduction factor, determined by article 336 of the Tax Code on the assumption of the actual volume of produced natural gas liquids following the results of reporting tax year;

      19) in the line 590.01.070 the amount of tax on production of useful minerals for natural gas liquids is specified, determined as (((590.01.064 + 590.01.065 + 590.01.066) х 590.01.069) + (590.01.067 х 590.01.068));

      20) in the line 590.01.071 the adjustment amount of the tax on production of useful materials for natural gas liquids is specified, according to paragraph 3 of article 335 of the Tax Code determined as difference of the lines 590.01.070 and 590.01.063 (590.01.070 – 590.01.063);

      21) in the line 590.01.072 the actual volume of produced natural gas liquids is specified, except for the natural gas injected back into the bowels, following the results of reporting tax year under each separate contract for subsurface use, in cubic meters;

      22) in the line 590.01.073 the assessed tax on production of useful minerals for natural gas sold in the domestic market, for 1-3 quarters of the reporting tax year is specified;

      23) in the line 590.01.074 the cost of volume of the extracted natural gas is specified, sold in the domestic market of the Republic of Kazakhstan, for 1-3 quarters of the reporting tax year;

      24) in the line 590.01.075 the rate of tax on production of useful minerals for natural gas is specified, sold in the domestic market, determined by article 336 of the Tax Code on the assumption of the actual volume of produced natural gas following the results of reporting tax year;

      25) in the line 590.01.076 the amount of tax on production of useful minerals for natural gas is specified, sold in the domestic market, determined as the product of the lines 590.01.074 and 590.01.075 (590.01.074 х 590.01.075);

      26) in the line 590.01.077 the adjustment amount of the tax on production of useful materials for natural gas is specified, sold in the domestic market, according to the paragraph 3 of article 335 of the Tax Code, determines as difference of the lines 590.01.076 and 590.01.073 (590.01.076 – 590.01.073).

      20. In section "Tax on production of useful minerals":

      1) in the line 590.01.078 the amount of tax on production of useful minerals to be paid to budget is specified, determined as the sum of lines 590.01.018, 590.01.036, 590.01.051, 590.01.061, 590.01.071 and 590.01.077 (590.01.018 + 590.01.036 + 590.01.051 + 590.01.061 + 590.01.071 + 590.01.077).

      The meaning of the line 590.01.078 is transferred to the line 590.00.001 of form 590.00.

4. Drafting of form 590.02 – Computation of taxes on production
of useful minerals for mineral raw materials containing useful
minerals on which in the taxable period there are official
quotations of the prices fixed at the London Metal Exchange except
for commonly-occurring useful minerals

      21. The form 590.02 is intended for a detailed reflection of the information on assessment of the tax on production of useful minerals containing only those useful minerals for which in the reporting tax period there are official quotations of prices as fixed at the London Metal Exchange for tax period.

      22. In section "Volume of mineral raw materials except for commonly-occurring useful minerals":

      in the line 590.02.001 the volume of produced mineral raw materials containing useful minerals is specified, for which in the reporting tax period there are official quotations of prices as fixed at the London Metal Exchange.

      23. In section "Assessment of tax for production of useful minerals":

      1) in the line "Name of the mineral raw materials" the name of the produced raw materials containing useful minerals is specified, for which in the reporting tax period there are official quotations of prices as fixed at the London Metal Exchange;

      2) in the column A the serial number of the line is indicated;

      3) in the lines of the column B the name of the useful minerals contained within the imposed volume of depleted deposits of mineral raw materials is specified for which in the reporting tax period there are official quotations of prices as fixed at the London Metal Exchange;

      4) in the lines of the column C the volume of useful minerals contained within the imposed volumes of depleted deposits of mineral raw materials (in tons, cubic meters, ounces, grams and so forth) is specified;

      5) in the lines of the column D the average exchange price is specified, determined according to the paragraph 3 of article 338 of the Tax Code;

      6) in the lines of the column E the tax base assessed as cost of taxable quantities of recovered reserves of useful minerals is specified, contained in mineral raw materials determined as the product of the columns C and D;

      7) in the lines of the column F the rate of tax is specified, determined by article 339 of the Tax Code;

      8) in the lines of the column G the amount of tax on production of useful materials for useful materials contained within taxable quantity of recovered reserves of useful minerals is specified, determined as the product of the columns E and F;

      9) in the lines of the column H the amount of tax adjustment is specified, assessed according to subparagraph 1) of paragraph 3 of article 338 of the Tax Code;

      10) in the lines of the column I the amount of the tax on production of useful minerals is specified, taking into account the adjustment determined as the sum of the columns G and H (G+H).

      The total amount of the column I is transferred to the line 590.00.001 of form 590.00.

      In case the subsoil user provides the additional mineral production tax return, according to subparagraph 1) of paragraph 3 of article 338, the value of the column I is transferred to the line 590.00.002 of form 590.00.

5. Drafting of form 590.03 – Computation of taxes on production
of useful minerals for mineral raw materials simultaneously
containing useful minerals for which in the reporting taxable
period there are official quotations of the prices fixed at
the London Metal Exchange and other types of useful minerals,
recovery, usage (realization) of which are provided by
terms of contract for subsurface use except for
commonly-occurring useful minerals

      24. The form 590.03 is intended for a detailed reflection of the information on assessment of the tax on production of useful minerals simultaneously containing useful minerals for which in the reporting tax period there are official quotations of prices as fixed at the London Metal Exchange and other types of useful minerals, recovery, usage (realization) of which are provided by terms of contract for subsurface use for tax period.

      25. In section "Volume of mineral raw materials except for commonly-occurring useful minerals": in the line 590.03.001 the volume of produced mineral raw materials simultaneously containing useful minerals is specified, for which in the reporting tax period there are official quotations of prices as fixed at the London Metal Exchange and other types of useful minerals, recovery, usage (realization) of which are provided by terms of contract for subsurface use (in tons, kilograms, grams).

      26. In section "Assessment of tax for production of useful minerals":

      1) in the line "Name of the mineral raw materials" the name of the produced raw materials simultaneously containing useful minerals is specified, for which in the reporting tax period there are official quotations of prices as fixed at the London Metal Exchange and other types of useful minerals, recovery, usage (realization) of which are provided by terms of contract for subsurface use;

      2) in the column A the serial number of the line is specified;

      3) in the lines of the column B the name of the useful minerals contained within the imposed volume of depleted deposits of mineral raw materials is specified for which in the reporting tax period there are official quotations of prices fixed at the London Metal Exchange;

      4) in the lines of the column C the volume of useful minerals contained within the imposed volumes of depleted deposits of mineral raw materials (in tons, cubic meters, ounces, grams and so forth) is specified;

      5) in the lines of the column D the average exchange price is specified, determined according to the paragraph 3 of article 338 of the Tax Code;

      6) in the lines of the column E the tax base assessed as cost of taxable quantities of recovered reserves of useful minerals is specified, contained within mineral raw materials determined as the product of the columns C and D (С х D);

      7) in the lines of the column F the rate of tax is specified, determined by article 339 of the Tax Code;

      8) in the lines of the column G the name of other types of useful materials contained within taxable quantity of recovered reserves of useful minerals is specified, recovery, usage (realization) of which are provided by terms of contract for subsurface use;

      9) in the lines of the column H the amount of other types of useful materials is specified, contained within taxable quantity of recovered reserves of mineral raw materials for taxable period (in tons, cubic meters, ounces, grams and so forth);

      10) in the lines of the column I the amount of other types of useful materials is specified, contained within taxable quantity of recovered reserves of mineral raw materials transferred to another legal person for future processing (in tons, cubic meters, ounces, grams and so forth);

      11) in the lines of the column J the amount of other types of useful materials is specified, contained within taxable quantity of recovered reserves of mineral raw materials transferred to a structural subdivision within one legal person for further processing (in tons, cubic meters, ounces, grams and so forth);

      12) in the lines of the column K the amount of other types of useful materials is specified, contained within taxable quantity of recovered reserves of mineral raw materials used for own industrial needs (in tons, cubic meters, ounces, grams and so forth);

      13) in the lines of the column L the average weighted selling price is specified, determined according to paragraph 2 of article 341 of the Tax Code;

      14) in the lines of the column M the actual production cost of extraction and primary processing (enrichment) is specified, for such types of useful minerals determined in accordance with the international accounting standards and the requirements of the Republic of Kazakhstan legislation concerning accounting and financial reporting, increased by 20 percent;

      15) in the lines of the column N the tax base assessed as cost of taxable quantity of recovered reserves of mineral raw materials is specified, contained within mineral raw materials, determined:

      as the product of the columns H and L (H x L);

      as the product of the column M to the columns I, J, K ((I + J + K) x M);

      in a total absence of realization of useful minerals since start of contract for subsurface use the cost is determined as the product of the columns Н and М (M x H);

      16) in the lines of the column O the amount of value deviation of taxable quantity of recovered reserves of mineral raw materials contained within mineral raw materials determined in accordance with the "the Law On Transfer Pricing" (hereinafter – the Law On Transfer Pricing) of the Republic of Kazakhstan dated July 5, 2008;

      17) in the lines of the column P the rate of tax is specified, determined by article 339 of the Tax Code;

      18) in the lines of the column R the sum of the assessed tax on production of useful minerals is specified, determined as sum of products of the columns E and F and the columns N and P ((E х F) + (N х Р));

      19) in the lines of the column S the tax adjustment is specified, determined in accordance with subparagraph 3) of paragraph 6 of article 338 of the Tax Code taking into account provisions of the Law On Transfer Pricing;

      20) in the lines of the column T the sum of the tax on production of useful minerals is specified, taking into account adjustment determined as the sum of the columns R and S (R+S);

      21) in the lines of the column U the sum of the tax on production of useful minerals is specified, determined as the product of the columns O and P (O x P);

      22) in the lines of the column V the sum of the tax on production of useful minerals is specified, determined as the sum of the columns (Т и U).

      The total amount of the line of the column V is transferred to the line 590.00.001 of form 590.00.

      In case the subsoil user provides the additional mineral production tax return, according to subparagraph 1 of paragraph 3 of article 338, the value of the column V is transferred to the line 590.00.002 of form 590.00.

6. Drafting of form 590.04 – Computation of taxes on production
of useful minerals for mineral raw materials containing useful
minerals except for the useful minerals on which in the
taxable period there are official quotations of the prices
fixed at the London Metal Exchange and except for
commonly-occurring useful minerals

      27. The form 590.04 is intended for a detailed reflection of the information on assessment of the tax on production of useful minerals except for the useful minerals on which in the reporting tax period there are official quotations of prices as fixed at the London Metal Exchange for tax period.

      28. In section "Volume of mineral raw materials except for commonly-occurring useful minerals":

      1) in the line 590.04.001 the volume of produced mineral raw materials containing useful minerals is specified, except for the useful minerals on which in the tax period there are official quotations of prices as fixed at the London Metal Exchange.

      29. In section "Assessment of tax for production of useful minerals":

      1) in the line "Name of the mineral raw materials" the name of the produced raw materials containing useful minerals is specified, except for the useful minerals on which in the tax period there are official quotations of prices as fixed at the London Metal Exchange;

      2) in the column A the serial number of the line is specified;

      3) in the lines of the column B the name of the useful minerals contained within the imposed volume of depleted deposits of mineral raw materials is specified, for which in the tax period there are official quotations of prices fixed at the London Metal Exchange;

      4) in the lines of the column C the volume of useful minerals contained within the imposed volumes of depleted deposits of mineral raw materials (in tons, cubic meters, ounces, grams and so forth) is specified;

      5) in the lines of the column D the weighted average price of realization is specified

      6) production cost of extraction and primary processing (enrichment) is specified, for such types of the useful minerals defined according to the International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

      7) in the lines of the column F the tax base is specified, assessed as cost of taxable quantities of recovered reserves of useful minerals contained in mineral raw materials determined as the product of the columns С and D (С х D). In a total absence of realization of mineral raw materials which have undergone primary processing (enrichment) since start of contract for subsurface use the cost is determined as the product of lines of the column С and lines of the column E (С х Е);

      8) in the lines of the column G the amount of value deviation of taxable quantity of recovered reserves of mineral raw materials is specified, contained within mineral raw materials determined in accordance with the Law On Transfer Pricing;

      9) in the lines of the column H the rate of tax determined by article 339 of the Tax Code;

      10) in the lines of the column I adjustment of amounts of the assessed tax on production of useful minerals is specified, taking into account the weighted average price of realization in the tax period in which the first sale took place according to subparagraph 3) of paragraph 6 of article 338 of the Tax Code taking into account provisions of the Law On Transfer Pricing;

      11) in the lines of the column J the amount of tax on production of useful minerals for mineral raw materials is specified, which have undergone primary processing (enrichment), determined as the product of the columns F and G and increased by the column Н ((F х H )+I);

      12) in the lines of the column K the amount of tax on production of useful minerals for mineral raw materials is specified, which have undergone primary processing (enrichment), determined as the product of the columns G и Н (G х H);

      13) in the lines of the column L the amount of tax on production of useful minerals for mineral raw materials is specified, which have undergone primary processing (enrichment), determined as the product of the columns J and К (J + K).

      The total amount of the line of the column L is transferred to the line 590.00.001 of form 590.00.

7. Drafting of form 590.05 – Computation of taxes on production
of useful minerals for commonly-occurring useful
minerals, underground water and therapeutic mud

      30. In section "Assessment of tax on production of useful minerals":

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

      2) in the lines of the column B code of the useful mineral is specified;

      3) in the lines of the column C name of the produced commonly-occurring useful minerals, underground water and therapeutic mud is specified;

      4) in the lines of the column D physical quantity of produced commonly-occurring useful minerals, underground water and therapeutic mud for tax period is specified (in tons, cubic meters, kilograms, grams);

      5) in the lines of the column E the average weighted selling price is specified, determined according to paragraphs 2,3 of article 341 of the Tax Code;

      6) in the lines of the column F the production cost of extraction and primary processing (enrichment) is specified, determined in accordance with International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent. Filled in in case of total absence of realization of commonly-occurring useful minerals since start of contract for subsurface use;

      7) in the lines of the column G the tax base for the computation of the tax on production of useful minerals of commonly-occurring useful minerals, underground water and therapeutic mud is specified, determined in accordance with article 341 of the Tax Code determined as the product of the columns D and E or D and F, (D x E) or (D x F );

      8) in the lines of the column H the amount of value deviation of commonly-occurring useful minerals, underground water and therapeutic mud is specified, determined according to the Law On Transfer Pricing;

      9) in the lines of the column I the rate of tax is specified, determined by article 342 of the Tax Code;

      10) in the lines of the column J amount of tax on production of useful minerals for commonly-occurring useful minerals, underground water and therapeutic mud is specified, determined as the product of the columns G and I (G х I);

      11) in the lines of the column K the adjustment amount of the tax on production of useful minerals for commonly-occurring useful minerals, underground water and therapeutic mud is specified, determined according to paragraph 4 of article 341 of the Tax Code taking into account provisions of the Law On Transfer Pricing;

      12) in the lines of the column L the sum of the tax on production of useful minerals for commonly-occurring useful minerals, underground water and therapeutic mud is specified, taking into account adjustment, determined as the sum of the columns J and K, (J + K);

      13) in the lines of the column M the sum of the tax on production of useful minerals for commonly-occurring useful minerals, underground water and therapeutic mud is specified, determined as the product of the columns Н и I (H x I);

      14) in the lines of the column N the sum of the tax on production of useful minerals for commonly-occurring useful minerals, underground water and therapeutic mud is specified, taking into account adjustment, determined as the sum of the columns L and М (L + M).

      The total amount of the column N is transferred to the line 590.00.001 of form 590.00.

      31. Codes of useful minerals:

0001

Hydrogen

0002

Helium

0003

Lithium

0004

Berillium

0005

Borium

0006

Carbon

0007

Nitrogen

0008

Oxygen

0009

Fluorine

0010

Neon

0011

Sodium

0012

Magnesium

0013

Aluminum

0014

Silicon

0015

Phosphorous

0016

Sulfur

0017

Chlorine

0018

Argon

0019

Potassium

0020

Calcium

0021

Scandium

0022

Titanium

0023

Vanadium

0024

Chrome

0025

Manganese

0026

Ferrum

0027

Cobalt

0028

Nickel

0029

Copper

0030

Zinc

0031

Gallium

0032

Germanium

0033

Arsenic

0034

Selenium

0035

Bromine

0036

Krypton

0037

Rubidium

0038

Strontium

0039

Yttrium

0040

Zirconium

0041

Niobium

0042

Molybdenum

0043

Technetium

0044

Ruthenium

0045

Rhodium

0046

Palladium

0047

Silver

0048

Cadmium

0049

Indium

0050

Stannum

0051

Antimony

0052

Tellurium

0053

Iodine

0054

Xenon

0055

Caesium

0056

Barium

0057

Lanthanum

0058

Hafnium

0059

Tantalum

0060

Tungsten

0061

Rhenium

0062

Osmium

0063

Iridium

0064

Platinum

0065

Aurum

0066

Mercury

0067

Thallium

0068

Lead

0069

Bismuth

0070

Polonium

0071

Astatine

0072

Radon

0073

Francium

0074

Radium

0075

Actinium

0076

Rutherfordium

0077

Dubnium

0078

Seaborgium

0079

Bohrium

0080

Hassium

0081

Meitnerium

0082

Nonmetallic feed for metallurgy

0083

Moulding sands

0084

Feldspar

0085

Pegmatite

0086

Other alumina-containing rocks

0087

Limestone

0088

Dolomite

0089

Limestone-dolomite rocks

0090

Limestones for food industry

0091

Other nonmetallic feed

0092

Fire clay

0093

Kaolin

0094

Vermiculite

0095

Sodium salt

0096

Local building materials

0097

Volcanic porous rocks

0098

Volcanic water-bearing glasses

0099

Vitreous rocks

0100

Perlite

0101

Obsidian

0102

Pebble stone

0103

Gravel

0104

Plaster

0105

Gravel and sand mix

0106

Plaster stone

0107

Anhydrite

0108

Carbonic calcium gypsum

0109

Clay

0110

Clay rocks (high-melting and low-melting clays,
loams, clay stones, silt stones, clay slates)

0111

Chalk stone

0112

Marlstone

0113

Marly-chalk rocks

0114

Siliceous rocks (rotten stone, gaize, diatomite)

0115

Quartz-feldspathic rocks

0116

Granite

0117

Diabase

0118

Marble

0119

Basalt

0120

Other aqueous, effusive, metamorphic rocks

0121

Quarry stone

0122

Sand (quartz, building, feldspathic)

0123

Sandstone

0124

Natural pigments

0125

Shell rock

0126

Underground waters

0127

Oil

0128

Gas

0129

Oil and gas condensate

0130

Other

  Approved
by the Decree of the Government
of the Republic of Kazakhstan
dated 30 November 2012
No. 1518

Rules of
tax reporting (calculation), contributions to
unemployment insurance, mandatory medical insurance,
mandatory social insurance funds, State Center
for Pension Payment and road user
charges (form 641.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules of tax reporting (calculation), contributions to unemployment insurance, mandatory medical insurance, mandatory social insurance funds, State Center for Pension Payment and road user charges (form 641.00) (hereinafter - Rules) were developed according to the Code of the Republic of Kazakhstan dated December 10, 2008 "On Taxes and Other Mandatory Payments to the Budget" (hereinafter - Tax Code) and define the procedure for making Calculation of contributions to unemployment funds, compulsory health insurance, state social insurance, State Center for Pension Payment and allowances for road users (hereinafter – calculation) by taxpayers working under the contracts signed with the Republic of Kazakhstan in the manner established by the legislation (hereinafter – contracts) in which the Republic of Kazakhstan provided guarantees for tax stability, contemplated by article 308-1 of the Tax Code.

      2. When filing in the computation, corrections, erasures and blots are not allowed.

      3. If there are no indicators, the corresponding boxes are not filled in.

      4. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the calculation;

      5. When drafting the computation:

      1) on paper – it shall be filled out with a ballpoint or fountain pen, in black or blue ink, in capital printed characters or using a printing device;

      2) on electronic media – it shall be filled out in accordance with Article 68 of the Tax Code.

      6. The calculation is signed by the taxpayer or his/her representative and is certified by the stamp of the taxpayer or his/her representative having, in cases established by the legislation of the Republic of Kazakhstan, a stamp with his/her name according to paragraph 3 of article 61 of the Tax Code.

      7. When submitting the computation:

      1) in person and on paper – drawn up in duplicate, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper – the taxpayer receives notification of the postal or other communication organization;

      3) in electronic form - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      8. According to the Law of the Republic of Kazakhstan dated January 12, 2007 "On national registers of identification numbers" (hereinafter – the Law on national registers) following is subject to obligatory completion at calculation filing:

      TRN is the taxpayer registration number prior to the entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries;

      BIN is the business identification number from the day of entry into force of subparagraph 4) of paragraph 4 of Article 3 of the Law on national registries.

2. Drawing-up the calculation (form 641.00)

      9. In Section “General information on taxpayer”, the taxpayer indicates the following data:

      1) TRN - the taxpayer registration number. When fulfilling a tax obligation, the trustee shall indicate the registration number of the trustee in the line;

      2) IIN/BIN – the individual identification number (business identification number) of the taxpayer. When fulfilling a tax liability by the trustee, the business identification number of the Trustee shall be indicated on the line.

      3) tax period for which tax reporting is submitted – the reporting tax period for which the Calculation is submitted (indicated in Arabic numerals). The tax period for calculation submission is reported quarter;

      4) name of taxpayer.

      Full name of the legal person is indicated in accordance with the constituent documents.

      While pursuance of a tax liability the Trustee should indicate in the line the name of the legal person-Trustee in accordance with the constituent documents;

      5) type of calculation.

      The corresponding boxes are marked with regard to the assignment of the computation to the types of tax reporting specified in Article 63 of the Tax Code;

      6) number and date of notification.

      Boxes are completed in case of submission of the calculation type stipulated by subparagraph 4) of paragraph 3 of article 63 of the Tax Code;

      7) contract identification.

      7A is indicated the identification number of the contract for subsurface use assigned by the authorized governmental body;

      7B date of conclusion of the contract for subsurface use with the authorized governmental body is specified.

      The calculation is made for each contract separately.

      10. In the section "Contributions to the unemployment fund":

      1) in the lines 641.00.001А, 641.00.001В, 641.00.001С the amounts of the wages fund are specified for the 1, 2 and 3 months of the reporting period.

      In the line 641.00.001D the amount of the wages fund for the reporting period is specified, determined as the sum of lines 641.00.001А, 641.00.001В and 641.00.001С (641.00.001А + 641.00.001В + 641.00.001С).

      In the line 641.00.001Е the amount of the wages fund since the start of the year is specified, determined as the sum of lines 641.00.001D of the reporting period calculation and 641.00.001Е of calculation for prior reporting period (641.00.001D + 641.00.001Е);

      2) in the lines 641.00.002А, 641.00.002В, 641.00.002С the total payments are specified on which contributions to the unemployment fund for the 1, 2 and 3 months of the reporting period are not calculated.

      In the line 641.00.002D the payout amount is specified on which contributions to the unemployment fund for the reporting period are not calculated, determined as the sum of lines 641.00.002А, 641.00.002В and 641.00.002С (641.00.002А + 641.00.002В + 641.00.002С).

      In the line 641.00.002Е the payout amount is specified on which contributions to the unemployment fund for the reporting period since the start of the year are not calculated, determined as he sum of lines 641.00.002D of the reporting period calculation and 641.00.002Е of calculation for prior reporting period (641.00.002D +641.00.002Е);

      3) in the lines 641.00.003А, 641.00.003В, 641.00.003С the amounts of the assessed wages fund for the 1, 2 and 3 months of the reporting period are specified, determined as difference of corresponding lines 641.00.001 and 641.00.002 (641.00.001 – 641.00.002).

      In the line 641.00.003D the amount of the assessed wages fund for the reporting period is specified, determined as the sum of lines 641.00.003А, 641.00.003В and 641.00.003С (641.00.003А + 641.00.003В + 641.00.003С).

      In the line 641.00.003Е the amount of the assessed wages fund since the start of the year is specified, determined as the sum of lines 641.00.003D of the reporting period calculation and 641.00.003Е of calculation for prior reporting period (641.00.003D + 641.00.003Е);

      4) in the lines 641.00.004А, 641.00.004В and 641.00.004С the contribution rate to the unemployment fund is specified, depending on the contract date;

      5) in the lines 641.00.005А, 641.00.005В, 641.00.005С the amounts of contributions to the unemployment fund are specified, calculated for the 1, 2 and 3 months of the reporting period by multiplication of the corresponding sums of lines 641.00.003 and 641.00.004 (641.00.003 х 641.00.004).

      In the line 641.00.005D the amount of contributions to the unemployment fund for the reporting period is specified, determined as the sum of lines 641.00.005А, 641.00.005В and 641.00.005С (641.00.005А + 641.00.005В + 641.00.005С).

      In the line 641.00.005Е the amount of contributions to the unemployment fund since the start of the year is specified, determined as the sum of lines 641.00.005D of the reporting period calculation and 641.00.005Е of calculation for prior reporting period (641.00.005D + 641.00.005Е).

      11. In the section "Contributions to mandatory medical insurance fund":

      1)in the lines 641.00.006А, 641.00.006В, 641.00.006С the amounts of the wages fund are specified for the 1, 2 and 3 months of the reporting period.

      In the line 641.00.006D the amount of the wages fund for the reporting period is specified, determined as the sum of lines 641.00.006А, 641.00.006В and 641.00.006С (641.00.006А + 641.00.006В + 641.00.006С).

      In the line 641.00.006 Е the amount of the wages fund since the start of the year is specified, determined as the sum of lines 641.00.006D of the reporting period calculation and 641.00.006Е of calculation for prior reporting period (641.00.006D +641.00.006Е);

      2) in the lines 641.00.007А, 641.00.007В, 641.00.007С the total payments are specified on which contributions to mandatory medical insurance fund for the 1, 2 and 3 months of the reporting period are not calculated.

      In the line 641.00.007D the total payments are specified on which contributions to the mandatory medical insurance fund for the reporting period are not calculated, determined as the sum of lines 641.00.007А, 641.00.007В and 641.00.007С (641.00.007А + 641.00.007В + 641.00.007С).

      In the line 641.00.007Е the total payments are specified on which contributions to the mandatory medical insurance fund since the start of the year are not calculated, determined as the sum of lines 641.00.007D of the reporting period calculation and 641.00.007Е of calculation for prior reporting period (641.00.007D + 641.00.007Е).

      The list of payments on which contributions to the mandatory medical insurance fund are not calculated is given in paragraph 9 Instructions on procedure of collection and accounting the insurance payments for compulsory medical insurance approved by a Decree of the Government of the Republic of Kazakhstan under No.1845 dated December 22, 1995;

      3) in the lines 641.00.008А, 641.00.008В, 641.00.008С the amounts of the assessed wages fund for the 1, 2 and 3 months of the reporting period are specified, determined as difference of corresponding lines 641.00.006 and 641.00.007 (641.00.006 – 641.00.007).

      In the line 641.00.008D the amount of the assessed wages fund for the reporting period is specified, specified as the sum of lines 641.00.008А, 641.00.008В and 641.00.008С (641.00.008А + 641.00.008В + 641.00.008С).

      In the line 641.00.008Е the assessed wages fund for the reporting period since the start of the year is specified, determined as the sum of lines 641.00.008D of the reporting period calculation and 641.00.008Е of calculation for prior reporting period (641.00.008D + 641.00.008Е);

      4) in the lines 641.00.009А, 641.00.009В and 641.00.009С the contribution rate to the mandatory medical insurance fund depending on contract date is specified;

      5) in the lines 641.00.010А, 641.00.010В, 641.00.010С the amounts of contributions to the mandatory medical insurance fund is specified, assessed for the 1, 2 and 3 months of the reporting period by multiplication of the corresponding sums of lines 641.00.008 and 641.00.009 (641.00.008 х 641.00.009).

      In the line 641.00.010D the amount of contributions to the mandatory medical insurance fund for the reporting period is specified, determined as the sum of lines 641.00.010А, 641.00.010В and 641.00.010С (641.00.010А + 641.00.010В + 641.00.010С).

      In the line 641.00.010Е the amount of contributions to the mandatory medical insurance fund since the start of the year is specified, determined as the sum of lines 641.00.010D of the reporting period calculation and 641.00.010Е of calculation for prior reporting period (641.00.010D + 641.00.010Е).

      12. In the section "Contributions to the State Social Insurance Fund":

      1) in the lines 641.00.011А, 641.00.011В, 641.00.011С the amounts of the wages fund are specified for the 1, 2 and 3 months of the reporting period.

      In the line 641.00.011D the wages fund for the reporting period is specified, determined as the sum of lines 641.00.011А, 641.00.011В and 641.00.011С (641.00.011А + 641.00.011В + 641.00.011С).

      In the line 641.00.011Е the amount of the wages fund since the start of the year is specified, determined as the sum of lines 641.00.011D of the reporting period calculation and 641.00.011Е of calculation for prior reporting period (641.00.011D + 641.00.011Е);

      2) in the lines 641.00.012А, 641.00.012В, 641.00.012С the total payments are specified on which contributions to the State Social Insurance Fund for the 1, 2 and 3 months of the reporting period are not calculated.

      In the line 641.00.012D the total payments are specified on which contributions to the State Social Insurance Fund for the reporting period, determined as the sum of lines 641.00.012А, 641.00.012В and 641.00.012С (641.00.012А + 641.00.012В + 641.00.012С).

      In the line 641.00.012Е the total payments are specified on which contributions to the State Social Insurance Fund since the start of the year are not calculated, determined as the sum of lines 641.00.012D of the reporting period calculation and 641.00.012Е of calculation for prior reporting period (641.00.012D + 641.00.012Е).

      The list of payments on which contributions to the State Social Insurance Fund are not calculated is given in a Decree of the Government of the Republic of Kazakhstan under No.419 dated March 26, 1997, on which insurance contribution are not calculated and which are not taken into consideration when determining the average monthly wage for calculation of State social insurance benefits and pensions;

      3) in the lines 641.00.013А, 641.00.013В, 641.00.013С the amounts of the assessed wages fund for the 1, 2 and 3 months of the reporting period are specified, determined as difference of corresponding lines 641.00.011 and 641.00.012 (641.00.011 – 641.00.012).

      In the line 641.00.013D the amount of the assessed wages fund for the reporting period is specified, determined as the sum of lines 641.00.013А, 641.00.013В and 641.00.013С (641.00.013А + 641.00.013В + 641.00.013С).

      In the line 641.00.013Е the amount of the assessed wages fund since the start of the year is specified, determined as the sum of lines 641.00.013D of the reporting period calculation and 641.00.013Е of calculation for prior reporting period (641.00.013D + 641.00.013Е);

      4) in the lines 641.00.014А, 641.00.014В and 641.00.014С the contribution rate to the State Social Insurance Fund depending on contract date;

      5) in the lines 641.00.015А, 641.00.015В, 641.00.015С the amounts of contributions to the State Social Insurance Fund are specified, calculated for the 1, 2 and 3 months of the reporting period by multiplication the corresponding sums of lines 641.00.013 and 641.00.014 (641.00.013 х 641.00.014).

      In the line 641.00.015D the amount of contributions to the State Social Insurance Fund for the reporting period is specified, determined as the sum of lines 641.00.015А, 641.00.015В and 641.00.015С (641.00.015А + 641.00.015В + 641.00.015С).

      In the line 641.00.015Е the amount of contributions to the State Social Insurance Fund since the start of the year is specified, determined as the sum of lines 641.00.015D of the reporting period calculation and 641.00.015Е of calculation for prior reporting period (641.00.015D + 641.00.015Е).

      13. In the section "Obligatory pension contributions to the State Center for Pension Payment":

      1) in the lines 641.00.016А, 641.00.016В, 641.00.016С the amounts of the wages fund are specified for the 1, 2 and 3 months of the reporting period.

      In the line 641.00.016D the amount of the wages fund for the reporting period is specified, determined as the sum of lines 641.00.016А, 641.00.016В and 641.00.016С (641.00.016А + 641.00.016В + 641.00.016С).

      In the line 641.00.016Е the amount of the wages fund since the start of the year is specified, determined as the sum of lines 641.00.016D of the reporting period calculation and 641.00.016Е of calculation for prior reporting period (641.00.016D +641.00.016Е);

      2) in the lines 641.00.017А, 641.00.017В, 641.00.017С the total payments are specified on which the obligatory pension contributions to the State Center for Pension Payment for the 1, 2 and 3 months of the reporting period are not calculated.

      In the line 641.00.017D the total payments are specified on which the obligatory pension contributions to the State Center for Pension Payment for the reporting period are not calculated, determined as the sum of lines 641.00.017А, 641.00.017В and 641.00.017С (641.00.017А + 641.00.017В + 641.00.017С).

      In the line 641.00.017Е the total payments are specified on which the obligatory pension contributions to the State Center for Pension Payment since the start of the year are not calculated, determined as the sum of lines 641.00.017D of the reporting period calculation and 641.00.017Е of calculation for prior reporting period (641.00.017D + 641.00.017Е).

      The list of payments on which the obligatory pension contributions to the State Center for Pension Payment are not calculated is given in paragraph 11 of Order of operations performance on levy, accounting, crediting and spending the pension fund of the Republic of Kazakhstan approved by a Decree of the Cabinet of Ministers of the Republic of Kazakhstan under No.1120 dated October 6, 1994;

      3) in the lines 641.00.018А, 641.00.018В, 641.00.018С the amounts of the assessed wages fund for the 1, 2 and 3 months of the reporting period are specified, determined as difference of corresponding lines 641.00.016 and 641.00.017 (641.00.016 – 641.00.017).

      In the line 641.00.018D the amount of the assessed wages fund for the reporting period is specified, determined as the sum of lines 641.00.018А, 641.00.018В and 641.00.018С (641.00.018А + 641.00.018В + 641.00.018С).

      In the line 641.00.018Е the amount of the assessed wages fund since the start of the year is specified, determined as the sum of lines 641.00.018D of the reporting period calculation and 641.00.018Е of calculation for prior reporting period (641.00.018D + 641.00.018Е);

      4) in the lines 641.00.019А, 641.00.019В and 641.00.019С the rate of the obligatory pension contributions to the State Center for Pension Payment depending on contract date is specified;

      5) in the lines 641.00.020А, 641.00.020В, 641.00.020С the amounts of obligatory pension contributions to the State Center for Pension Payment are specified, calculated for the 1, 2 and 3 months of the reporting period by multiplication of the corresponding sums of lines 641.00.018 and 641.00.019 (641.00.018 х 641.00.019).

      In the line 641.00.020D the amount of obligatory pension contributions to the State Center for Pension Payment for the reporting period is specified, determined as the sum of lines 641.00.020А, 641.00.020В and 641.00.020С (641.00.020А + 641.00.020В + 641.00.020С).

      In the line 641.00.020Е the amount of obligatory pension contributions to the State Center for Pension Payment since the start of the year is specified, determined as the sum of lines 641.00.020D of the reporting period calculation and 641.00.020Е of calculation for prior reporting period (641.00.020D + 641.00.020Е).

      14. In the section "Contributions of road users":

      1) in the lines 641.00.021А, 641.00.021В, 641.00.021С the value of sold products, work done and services rendered for the 1, 2 and 3 months of the reporting period is specified, taking into account adjustments in accordance with the "the Law On Transfer Pricing" of the Republic of Kazakhstan (hereinafter - the Law On Transfer Pricing);

      2) in the lines 641.00.021АI, 641.00.021ВI, 641.00.021СI the actual volumes of sold products, work done and services rendered at actual selling prices for the 1, 2 and 3 months of the reporting period are specified;

      3) in the lines 641.00.021АII, 641.00.021ВII, 641.00.021СII the price variances of sold products, work done and services rendered are specified, determined according to the Law On Transfer Pricing for the 1, 2 and 3 months of the reporting period.

      In the line 641.00.021D the actual volume of sold products, work done and services rendered at actual selling prices for the reporting period is specified, determined as the sum of lines 641.00.001АI, 641.00.021ВI и 641.00.021СI.

      In the line 641.00.021Е the actual volume of sold products, work done and services rendered at actual selling prices since the start of the year is specified, determined as the sum of lines 641.00.021D of the reporting period calculation and 641.00.021Е of calculation for prior reporting period.

      These lines are completed in case if the contract was concluded till June 8, 1998;

      4) in the lines 641.00.022А, 641.00.022В, 641.00.022С the total annual income for the 1, 2 and 3 months of the reporting year is specified, taking into account adjustments in accordance with the Law On Transfer Pricing;

      5) in the lines 641.00.022АI, 641.00.022ВI, 641.00.022СI the total annual income for the 1, 2 and 3 months of the reporting year is specified;

      6) in the lines 641.00.022АII, 641.00.022ВII, 641.00.022СII the adjustment amount of the total annual income is specified, according to the Law On Transfer Pricing for the 1, 2 and 3 months of the reporting period.

      In the line 641.00.022D the total annual income for the reporting year is specified, determined as the sum of lines 641.00.022АI, 641.00.022ВI и 641.00.022СI.

      In the line 641.00.022Е the total annual income since the start of the year is specified, determined as the sum of lines 641.00.022D of the reporting period calculation and 641.00.022Е of calculation for prior reporting period.

      These lines are completed in case if the contract was concluded after June 8, 1998;

      1) in the lines 641.00.023А, 641.00.023В and 641.00.023С the contribution rate of road users established depending on the payment calculation basis indicated in lines 641.00.021 or 641.00.022 is specified;

      2) in the lines 641.00.024А, 641.00.024В, 641.00.024С the amounts of contributions of road users to be transferred to the budget are specified, taking into account adjustments in accordance with the Law On Transfer Pricing determined as the product of lines 641.00.021 and 641.00.023 or 641.00.022 and 641.00.023;

      3) in the lines 641.00.024АI, 641.00.024ВI, 641.00.024СI the amounts of contributions of road users are specified;

      4) in the lines 641.00.024АII, 641.00.024ВII, 641.00.024СII he amounts of contributions of road users are specified, determined according to the Law On Transfer Pricing.

      In the line 641.00.024D the amount of contributions of road users for the reporting period is specified, determined as the sum of lines 641.00.024А, 641.00.024В and 641.00.024С;

      7) In the line 641.00.024Е the amount of contributions of road users since the start of the year is specified, determined as the sum of lines 641.00.024D of the reporting period calculation and 641.00.024Е of calculation for prior reporting period.

      15. In the section "Amount of contributions – in total":

      in the lines 641.00.025А, 641.00.025В, 641.00.025С the amounts of contributions to all above-mentioned funds are specified, determined as the sum of lines 641.00.005, 641.00.010, 641.00.015, 641.00.020 and 641.00.024 (641.00.005 + 641.00.010, 641.00.015 + 641.00.020 + 641.00.024).

      In the line 641.00.025D the amount of contributions to all above-mentioned funds for the reporting period is specified, determined as the sum of lines 641.00.025А, 641.00.025В and 641.00.025С (641.00.025А + 641.00.025В + 641.00.025С).

      In the line 641.00.025Е the amount of contributions to all above-mentioned funds since the start of the year is specified, determined as the sum of lines 641.00.025D of the reporting period calculation and 641.00.025Е of calculation for prior reporting period (641.00.025D + 641.00.025Е).

      16. In Section "Taxpayer's liability":

      1) in the column "Full name of the chief".

      When submitting the calculation the legal person should indicate surname, name, patronymic (if any) of the chief in accordance with the constituent documents;

      2) date of calculation submission.

      The date of submission of the computation to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) the name, surname, patronymic (if any) of the employee of the tax authority who accepted the calculation is specified in the field "Full name of the official who accepted the calculation";

      5) date of acceptance of the calculation.

      The date of submission of the calculation in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      6) reference number of the document

      The registration number of the declaration assigned by the tax authority is specified;

      7) postal stamp date.

      The date of the postal stamp put down by the postal or other communication organization shall be indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The rules of tax reporting
(return) on vehicle use tax,
land tax and property tax (form 700.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (return) on vehicle use tax, land tax and property tax (form 700.00) (hereinafter – Rules) are developed in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" dated December 10, 2008 (hereinafter - Tax Code) ) and define the procedure for making the form of tax reporting on vehicle use tax, land tax and property tax (hereinafter - tax return), intended for computation of taxes on vehicles, land tax and property tax. The tax return is drawn up by taxpayers specified in articles 365, 373, 394 of the Tax Code, as well as by private notaries, private bailiffs, lawyers, private individuals who are not private entrepreneurs, upon facilities indicated in article 407 of the Tax Code.

      2. The tax return consists of the return itself (form 700.00) and schedules thereto (forms 700.01 to 700.02) designed to provide detailed information on the objects related to imposition of the tax on vehicles, land tax.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      13. As for the facilities transferred (received) under the leasing contracts, the tax returns and schedules thereto are filled in and submitted by the leaseholder.

      14. Concerning land and property tax units constituting parts of assets of the unit investment fund the tax return is filled in and submitted by the management company of the unit investment fund.

      15. On property taxation items transferred under the concession contract the tax return is filled and submitted by the concession owner.

      16. In the section "General Information on the Taxpayer" of the schedules to the tax return (form from 700.01 to 700.02) the corresponding data reflected in section "General information on the taxpayer" of this tax return is specified.

      17. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN – the taxpayer registration number before enforcement of subparagraph 4) of paragraph 4 of article 3 of the Law on national registers;

      IIN/BIN – individual identification (business identification) number since the date of enforcement of subparagraph 4) of paragraph 4 of article 3 of the Law on national registers.

2. Drafting of the tax return (form 700.00)

      18. In the section “General information on taxpayer”, the taxpayer indicates the following data:

      1) TRN of the taxpayer on vehicle use tax, land tax and property tax;

      2) IIN/BIN of the payer on vehicle use tax, land tax and property tax;

      3) tax period for which tax reporting is submitted (year) – the reporting tax period for which the tax return is submitted (indicated in Arabic numerals);

      4) Full name or name of the taxpayer.

      Surname, name, patronymic (if any) of the individual or full name of the legal person is specified according to constituent documents.

      When fulfilling a tax liability by the trustee indicate in the line the last name, first name and patronymic (if any) of the individual or full name of the legal person - trustee is specified according to constituent documents;

      5) type of tax return.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are completed in case of submission of additional declaration by notification provided by subparagraph 4) of paragraph 3 of article 63 of the Tax Code;

      7) taxpayer category.

      Boxes are noted in case if the taxpayer belonging to one or several categories, indicated in the lines A, B, C, D;

      8) number and date of contract.

      It is filled by the subsurface user if the line 7 D is noted with specification of number and date of contract for subsurface use;

      9) currency code.

      The currency code is indicated in accordance with schedule 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used to Fill Customs Declarations”;

      10) submitted schedules.

      The boxes of the presented schedules to the declaration are noted;

      11) number of sheets of the schedules.

      Number of sheets the presented schedules to the declaration by the following forms is indicated (indicated in Arabic numerals):

      in the line A – under the schedule 700.01;

      in the line В – under the schedule 700.02.

      19. In the section "Taxes on vehicles":

      1) in the line 700.00.001 the amount of total tax assessed for taxable period is specified, determined as the sum of line 700.00.002 and 700.00.003;

      2) in the line 700.00.002 the amount of tax assessed for taxable period by taxpayers of the tax on vehicles is specified, except for taxpayers of the tax on vehicles by the activity, for whom a special tax regime for legal bodies -agricultural producers, producers of aquaculture (fish culture) and rural consumer co-operatives is applied, determined as the sum of lines from 700.01.001 to 700.01.028 of the column С;

      3) in the line 700.00.003 he amount of tax assessed for taxable period by taxpayers of the tax on vehicles is specified, by the activity, for whom the special tax regime for legal bodies -agricultural producers, producers of aquaculture (fish culture) and rural consumer co-operatives is applied in accordance with the generally established procedure and reduced by 70 percent according to the article 451 of the Tax Code, determined as the sum of lines from 700.01.001 to 700.01.028 of the column С;

      4) in the line 700.00.04 the amount of the assessed current payments for the tax period is specified;

      5) in case if the amount of the assessed tax for the tax period, specified in the line 700.00.001, is more than the amount of the assessed current payments reflected in the line 700.00.004, in the line 700.00.005 the amount of the tax for assessing is specified, determined as difference between the lines700.00.001 and 700.00.004;

      6) in case if the amount of the assessed current payments for the tax period, specified in line 700.00.004, is more than the amount of the assessed tax reflected in line 700.00.001, in line 700.00.006 the amount of tax deductible is specified, determined as difference between the lines700.00.004 and 700.00.001.

      20. In the section "Land tax":

      1) in the line 700.00.007 against the budgetary classification code, corresponding to the land parcel, the amount of tax assessed for the tax period is specified, determined as the sum of lines 700.02.009 I and 700.02.009 II under each budgetary classification code of all forms 700.02;

      2) in the line 700.00.008 against the budgetary classification code, corresponding to the land parcel, the amounts of the assessed current payments for the tax period are specified, which are determined as the meaning of lines 104303, 104304, 104305, 104306, 104307, 104308 of column G of Calculation of current payments on land tax and property tax (701.01), presented by taxpayer on the land parcel as at the start of year, plus (minus) the meaning of the column G on all forms of Calculation of current payments on land tax and property tax presented on change of tax obligations (701.01) on budgetary classification codes during the tax period;

      3) in case if the assessed amounts of the land tax for the tax period, indicated in the line 700.00.007 on each budgetary classification code are more than the amounts of the assessed current payments for the tax period, reflected in the line 700.00.008 on each budgetary classification code, in the line 700.00.009 on each budgetary classification code the amounts of tax for computation are indicated (+);

      4) in case if the amounts of the assessed current payments for the reporting period, indicated in the line 700.00.008 on each budgetary classification code, are more than the amounts of the assessed taxes for the tax period, reflected in the line 700.00.010 on each budgetary classification code, in the line 700.00.010 on each budgetary classification code the amounts of the tax for reduction are indicated (-).

      21. In the section "Property tax":

      1) in the 700.00.011 I the amount of property tax assessed for the tax period by taxpayers of all categories on budgetary classification code is specified 104101;

      2) in the line 700.00.011 II the amount of tax assessed for the tax period by taxpayers of the property tax who use a special tax regime for legal persons-agricultural producers, producers of aquaculture (fish culture) and rural consumer co-operatives is specified, in accordance with the generally established procedure and reduced by 70 percent in accordance with article 451 of the Tax Code;

      3) in the line 700.00.011 III the amount for property assessed for the tax period by taxpayers on budgetary classification code104102 is specified;

      4) in the line 700.00.012 I the amount of the assessed current payments for the tax period is specified, determined by summing up the lines 104101 of the column G of Calculation of current payments on land tax and property tax (701.01), on all presented forms 701.01 for the current taxable period;

      5) in case if the amount of the assessed tax for the tax period, indicated in line 700.00.011 on each budgetary classification code, is more than the amount of the assessed current payments, reflected in line 700.00.012, in line 700.00.013 the amount of tax for computation is specified, determined as difference between the lines700.00.011 and 700.00.012;

      6) in case if the amount of the assessed current payments for the tax period, indicated in line 700.00.012, is more than the amount of the assessed tax, reflected in line 700.00.011, in the line 700.00.014 the amount of the tax for reduction is specified, determined as difference between the lines700.00.12 and 700.00.011.

      22. In Section "Taxpayer's liability":

      1) the column “Full name of the taxpayer (chief)” last name, first name and patronymic (if any) of the taxpayer (chief) is indicted in accordance with the constituent documents. If the declaration is submitted by an individual, the column should contain surname, name, patronymic (if any) of the taxpayer which are completed in accordance with identification documents.

      When the tax liability is fulfilled, the trustee shall indicate the last name, first name and patronymic (if any) of the trustee in accordance with the contract of trust management or of the property or the beneficiary in other cases of the emergence of a trust management;

      2) the date of tax return submission.

      The current date of submission of the tax return to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location and (or) registration of the taxable item;

      4) The name, surname, patronymic (if any) of the employee of the tax authority who accepted the Declaration is specified in the column "Full name of the official who accepted the Declaration";

      5) date of acceptance of the Declaration.

      The date of tax return submission is specified in accordance with paragraph 2 of Article 584 of the Tax Code;

      6) reference number of the document

      The return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 700.01 – Tax on vehicles

      23. this schedule to the declaration is intended for calculation of the tax on vehicles by taxpayers in accordance with paragraph 13 of the Tax Code. The form 700.01 is prepared by the taxpayer in summation on all vehicles which are on the right of ownership, economic management, operational administration, as well as transferred (accepted) under the financial leasing contract during the taxable period. The schedule is drawn up separately:

      1) on vehicles used in the activity on which a special tax regime is applied;

      2) on vehicles which are out of use in the activity on which a special tax regime is applied.

      24. In Section "General Information on the Taxpayer" the taxpayer specifies the following data:

      1) TRN of the taxpayer of tax on vehicles;

      2) BIN of the taxpayer of tax on vehicles;

      3) the tax period (year) – the reporting taxable period for which the tax reporting is presented;

      4) the line 4 is completed by taxpayers applying the special tax regime for legal persons-agricultural producers, producers of aquaculture (fish culture) and rural consumer co-operatives in accordance with articles 448-452 of the Tax Code and the type of the applied tax regime in relation to vehicles is specified:

      the box 4 A is indicated by taxpayers of the tax on vehicles which are out of use in the activity on which the special tax regime is applied;

      the box 4B is indicated by taxpayers of the tax on vehicles used in the activity on which the special tax regime is applied.

      25. In the section "Calculation of tax on vehicles":

      1) on the column A "Taxable items on types (categories) of vehicles", the vehicles are divided according to types (categories) of vehicles and grouped depending on performances of vehicle and applied tax rate determined in article 367 of the Tax Code:

      in the line 700.01.001 to 700.01.004 the data on the section "Lorries, special vehicles with the loading capacity without regard for trailers" are filled in;

      in the line 700.01.005 the data on the section 2 "Tractors, self-propelled, ameliorative and road construction machinery and equipment, adverse terrain vehicles and other transport vehicles unappropriated for public roads" are filled in;

      in the line 700.01.006 to 700.01.008 the data on the section 3 "Buses" are filled in;

      in the line 700.01.009 to 700.01.010 the data on the section "Motorcycles, scooters, motor sledges, small size vessel with engine capacity" are filled in;

      in the line 700.01.011 to 700.01.014 the data on the section 5 "Motor boats, vessels, tug boats, barges, yachts" are filled in;

      in the line 700.01.015 to 700.01.021 the data on the section 6 "Motor-cars" are filled in;

      in the line 700.01.022 to 700.01.024 the data on the section 7 "Aircrafts purchased after 1.04.1999 beyond the boundaries of the Republic of Kazakhstan" are filled in;

      in the line 700.01.025 to 700.01.027 the data on the section 8 "Aircrafts purchased before the 1.04.1999, and also those purchased after 1.04.1999 and (or) which were operated in the Republic of Kazakhstan before 1.04.1999" are filled in;

      in the line 700.01.028 the data on the section 9 "Railway traction and motor driven rolling stock" are filled in;

      2) in the lines from 700.01.001 to 700.01.028 the following data are filled in:

      in the column B – number of vehicles per year;

      in the column C – the amount of tax for actual holding period;

      in the column D – reference information on cumulative runover of engine on the section "Motor-cars", on total capacity for subheadings G "Aircrafts purchased after 1.04.1999 beyond the boundaries of the Republic of Kazakhstan", H "aircrafts purchased before the 1.04.1999, and also those purchased after 1.04.1999 and (or) which were operated in the Republic of Kazakhstan before 1.04.1999", I "Railway traction and motor driven rolling stock";

      in the column E – reference information on total number of months actual possession.

4. Drafting of form 700.02 – Land tax

      26. This schedule is intended for the land tax calculation by taxpayers according to section 14 of the Tax Code. Form 700.02 is drafted for each land plot which was on the right of ownership, continuous land use, primary gratuitous temporary land use during the tax period.

      27. In Section "General Information on the Taxpayer" the taxpayer specifies the following data:

      1) TRN of the land tax payer;

      2) IIN/BIN of the land tax payer;

      3) TRN of the legal entity with branch and representation as its structural subdivision

      This line is filled in if a structural division is recognized as an independent payer;

      4) BIN of the legal entity with structural subdivision is a branch, representation;

      5) the tax period (year) – the reporting tax period for which the tax reports are submitted.

      28. In Section "Calculation of Land Tax":

      1) in line 700.02.001 the location of the land plot (at joint shared ownership on the land plot – a land share) which is subject to taxation by land tax according to Articles 375 and 376 of the Tax Code is specified;

      2) in line 700.02.002 the cadastral number of the land plot on the basis of identification documents is specified;

      3) in line 700.02.003 the total area of the land plot according to identification documents for the land plot is specified. The taxpayers determined by paragraph 2 of Article 374 of the Tax Code specify the total area of the land plot which is in the actual possession and use;

      4) in line 700.02.003 I the area of the land plot which is not taxed by land tax according to paragraph 2 of Article 375 of the Tax Code is specified;

      5) in line 700.02.003 II the area of the land plot which is subject to taxation by land tax defined as a difference between the lines700.02.003 and 700.02.003 I is specified;

      6) in line 700.02.004 the amount of increase or decrease in the land tax rate established by the decision of the local representative body for the tax period according to paragraph 1 of Article 387 of the Tax Code is specified (as a percentage);

      7) in line 700.02.005 the established amount of increase in the land tax rate for the land plots occupied for parking lots, gasoline stations, casinos for the tax period according to decisions of the local representative body in accordance with Article 386 of the Tax Code is specified;

      8) in line 700.02.006 the coefficient established by paragraphs 2, 3 of Article 387 of the Tax Code for corresponding taxpayers is specified;

      9) in line 700.02.007 the coefficient established by paragraph 5 of Article 387 of the Tax Code for taxpayers carrying out their activity in the territories of special economic zones is specified;

      10) in line 700.02.008 the land tax rate taking into account the corrections of the base tax rate provided for in lines 700.02.004, 700.02.005, 700.02.006 and 700.02.007 is specified;

      11) in line 700.02.009 I the amount of tax calculated for the tax period determined by a formula is specified: (700.02.003 II x 700.02.008/12) x the number of months of actual period of possession or use of the land plot in the tax period.

      In case of provision of investment tax preferences on the land tax according to the contract for application of investment tax preferences to the taxpayer, the amount of the land tax subject to payment to the budget decreases by 100 percent and, respectively, 0 is specified in this line;

      12) in line 700.02.009 II the amount of tax calculated for the tax period and subject to payment taking into account the features provided for by Article 451 of the Tax Code determined by a formula is specified: (700.02.003 II x 700.02.008/12) x the number of months of actual possession or use of the land plot in the tax period x 0.3;

      13) in line 700.02.010 the corresponding code of the budgetary classification of the land tax approved by the authorized government authority is specified.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drawing-up of tax reports
(calculation) on current payments of taxes on vehicles
(Form 701.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drawing-up of tax reports (calculation) on current payments of taxes on vehicles (Form 701.00) (hereinafter – the Rules) are developed according to the Code of the Republic of Kazakhstan dated December 10, 2008 "On taxes and other obligatory payments to the budget" (the Tax Code) and determine the procedure for drawing-up of the form of the tax reports (calculation) on current payments of taxes on vehicles (hereinafter – calculation) intended for calculation of the tax on vehicles for vehicles being on the property right, the right of economic management or the right of operational management, as well as for vehicles transferred (received) under the Financial Leasing Contract till July 1 of the current tax period. The calculation is drawn up by legal entities in accordance with Article 365 of the Tax Code.

      2. When filing in the computation, corrections, erasures and blots are not allowed.

      3. If there are no indicators corresponding boxes of the calculation are not completed.

      4. Arithmetic signs applied in these Rules are as follows: “+” - plus; "-" - minus; "X" - multiplication; “/” - division; “=” equal.

      5. Negative values of the amounts are designated by the sign "–" in the first left box of the corresponding line of calculation.

      6. When drafting the computation:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      7. For objects transferred (received) under financial leasing contracts, the calculation is completed and presented by the lessee.

      8. The calculation is signed by the taxpayer or his/her representative and is certified by the stamp of the taxpayer or his/her representative having, in cases established by the legislation of the Republic of Kazakhstan, a stamp with its name according to paragraph 3 of Article 61 of the Tax Code.

      9. When submitting the computation:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      10. In sections "General Information on the Taxpayer" of the schedules the corresponding data reflected in Section "General Information on the Taxpayer" of calculation is specified.

      11. According to the Law of the Republic of Kazakhstan dated January 12, 2007 "On national registers of identification numbers" (hereinafter – the Law on national registers) following is subject to obligatory completion at calculation filing:

      TIN – the taxpayer identification number before enforcement of Subparagraph 4) of paragraph 4 of Article 3 of the Law on national registers;

      IIN/BIN – individual identification (business identification) number since the date of enforcement of Subparagraph 4) of paragraph 4 of Article 3 of the Law on national registers.

2. Drawing-up of calculation (Form 701.00)

      12. In Section "General Information on the Taxpayer" the taxpayer specifies the following data:

      1) the payer's TIN for tax on vehicles;

      2) the payer's IIN/BIN for tax on vehicles;

      3) the tax period for which the tax reports are submitted (year) – the reporting tax period for which calculation is presented (it is specified by the Arabic figures);

      4) the taxpayer's full name or name.

      The individual's surname, name, patronymic name (if any) or the legal entity's full name according to constituent documents;

      5) type of calculation.

      The corresponding boxes are marked with regard to the assignment of the computation to the types of tax reporting specified in Article 63 of the Tax Code;

      6) number and date of notification.

      boxes are completed in the case of submission of additional calculation by notification provided for by paragraph 4) of paragraph 3 of article 63 of the Tax Code;

      7) taxpayer category.

      boxes are marked in case if the taxpayer relates to one or several categories specified in lines A, B, C.

      8) currency code.

      The currency code is specified in accordance with schedule 23 “Currency Classifier” approved by the Commission of the Customs Union dated September 20, 2010 No. 378 “On classifiers used to fill in customs declarations”;

      13. In section "Calculation of current payments of tax on vehicles":

      in line 701.00.001 the total amount of calculated by the taxpayer current payments of tax on vehicles subject to payment within the period established by article 369 of the Tax Code is specified.

      14. In Section "Taxpayer's liability":

      1) the name of the Chief (if any) shall be specified in the column "Full name of the Chief" in accordance with the constituent documents;

      2) the date of filing the Declaration.

      Specify the date of submission of the Declaration to the tax authority;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) The name, surname, patronymic (if any) of the employee of the tax authority who accepted the Declaration is specified in the column "Full name of the official who accepted the Declaration";

      5) date of acceptance of the Declaration.

      The date of submission of the calculation in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      6) reference number of the document

      The registration number of the declaration assigned by the tax authority is specified;

      7) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drawing up of tax reports
(calculation) of current payments for land tax and
property tax (Form 701.01)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drawing up of tax reports (calculation) of current payments of land tax and property tax (Form 701.01) (hereinafter – the Rules) are developed according to the Code

      of the Republic of Kazakhstan dated December 10, 2008 "On taxes and other obligatory payments to the budget" (the Tax Code) and determine the procedure for drawing up of the form of tax reports (calculation) of current payments of land tax and property tax (hereinafter – the calculation) intended for calculation of land tax and property tax for taxation objects available as of the beginning of the tax period and at change of tax obligations during the tax period. The calculation is drawn up by individuals and legal entities specified in articles 373, 394 of the Tax Code.

      2. When filing in the computation, corrections, erasures and blots are not allowed.

      3. If there are no indicators corresponding boxes of the calculation are not completed.

      4. Arithmetic signs applied in these Rules are as follows: “+” - plus; "-" - minus; "X" - multiplication; “/” - division; “=” equal.

      5. Negative values of the amounts are designated by the sign "–" in the first left box of the corresponding line of calculation.

      6. When drafting the computation:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      7. For objects being a part of assets of the mutual fund, the calculation is filled in and presented by the management company of the mutual fund.

      8. For objects transferred under the concession contract, the calculation is filled in and presented by the concessionaire.

      9. The calculation is signed by the taxpayer or his/her representative and is certified by the stamp of the taxpayer or his/her representative having, in cases established by the legislation of the Republic of Kazakhstan, a stamp with its name according to paragraph 3 of Article 61 of the Tax Code.

      10. When submitting the computation:

      1) in person and on paper - compile in two copies, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper - the taxpayer receives notification of the postal or other organization;

      3) in electronic form - the taxpayer receives a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      11. According to the Law of the Republic of Kazakhstan dated January 12, 2007 "On national registers of identification numbers" (hereinafter – the Law on national registers) following is subject to obligatory completion at calculation filing:

      TIN – the taxpayer identification number before enforcement of Subparagraph 4) of paragraph 4 of Article 3 of the Law on national registers;

      IIN/BIN – individual identification (business identification) number since the date of enforcement of Subparagraph 4) of paragraph 4 of Article 3 of the Law on national registers.

2. Drawing-up of calculation (Form 701.00)

      12. In Section "General Information on the Taxpayer" the taxpayer specifies the following data:

      1) TIN of the land tax and property tax payer;

      2) IIN/BIN for land tax and property tax;

      3) the tax period for which the tax reports are submitted (year) – the reporting tax period for which the calculation (specified in Arabic numerals) is presented;

      4) the taxpayer’s full name or legal name. The individual's surname, name, patronymic name (if any) or the legal entity's full name according to constituent documents;

      5) type of calculation.

      The corresponding boxes are marked with regard to the assignment of the computation to the types of tax reporting specified in Article 63 of the Tax Code;

      6) number and date of notification.

      boxes are completed in the case of submission of additional calculation by notification provided for by paragraph 4) of paragraph 3 of article 63 of the Tax Code;

      7) taxpayer category.

      boxes are marked in case if the taxpayer relates to one or several categories specified in lines A, B,

      8) currency code.

      The currency code is specified in accordance with schedule 23 “Currency Classifier” approved by the Commission of the Customs Union dated September 20, 2010 No. 378 “On classifiers used to fill in customs declarations”;

      13. In section "Calculation of current payments of land tax and property tax":

      1) in column A the corresponding codes of the budgetary classification of land tax and property tax are specified;

      2) in column B names of taxes are specified;

      3) in the presence of several land plots of one category in lines C, D, E, F, G corresponding to a code of the budgetary classification of the land plot, the total amount of current payments for specified land plots is specified;

      4) at presentation of the calculation for the taxation objects available as of the beginning of the tax period, in column C opposite to the code of the budgetary classification corresponding to the land plot and property the amount of current payments subject to payment no later than February 25 of the tax period is specified.

      When submitting the calculation, in case of changes in tax obligations in column C opposite to the code of the budgetary classification corresponding to the land plot and property, the amount of current payments subject to payment (+), reduction (–) no later than February 25 of the tax period is specified;

      5) at presentation of the calculation for the taxation objects available as of the beginning of the tax period, in column D opposite to the code of the budgetary classification corresponding to the land plot and property, the amount of current payments subject to payment no later than May 25 of the tax period is specified.

      When submitting the calculation, in case of changes in tax obligations in column D opposite to the code of the budgetary classification corresponding to the land plot and property, the amount of current payments subject to payment (+), reduction (–) no later than May 25 of the tax period is specified;

      6) at presentation of the calculation for the taxation objects available as of the beginning of the tax period in column E opposite to the code of the budgetary classification corresponding to the land plot and property, the amount of current payments subject to payment no later than August 25 of the tax period is specified.

      When submitting the calculation, in case of changes in tax obligations in column E opposite to the code of the budgetary classification corresponding to the land plot and property, the amount of current payments subject to payment (+), reduction (–) no later than August 25 of the tax period is specified;

      7) at presentation of the calculation for the taxation objects available as of the beginning of the tax period, in column F opposite to the code of the budgetary classification corresponding to the land plot and property, the amount of current payments subject to payment no later than November 25 of the tax period is specified.

      When submitting the calculation, in case of changes in tax obligations in column F opposite to the code of the budgetary classification corresponding to the land plot and property, the amount of current payments subject to payment (+), reduction (–) no later than November 25 of the tax period is specified;

      8) at presentation of the calculation for the taxation objects available as of the beginning of the tax period, in column G the amount of current payments subject to payment for the forthcoming tax period is specified.

      When submitting the calculation, in case of changes in tax obligations, in column G the amount of current payments subject to payment (+), reduction (–) for the forthcoming tax period is specified.

      14. In Section "Taxpayer's liability":

      1) the name of the Chief (if any) shall be specified in the column "Full name of the Chief" in accordance with the constituent documents;

      2) the date of filing the Declaration.

      Specify the date of submission of the Declaration to the tax authority;

      3) tax authority code.

      The code of the tax authority at the location of the taxpayer is specified;

      4) The name, surname, patronymic (if any) of the employee of the tax authority who accepted the Declaration is specified in the column "Full name of the official who accepted the Declaration";

      5) date of acceptance of the Declaration.

      The date of submission of the calculation in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      6) reference number of the document

      The registration number of the declaration assigned by the tax authority is specified;

      7) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drawing up of tax reports
(declaration) for the gambling tax and fixed
tax (Form 710.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drawing up of tax reports (declaration) for the gambling tax and fixed tax (Form 710.00) (hereinafter – the Rules) are developed according to the Code of the Republic of Kazakhstan dated December 10, 2008 "On taxes and other obligatory payments to the budget" (the Tax Code) and determine the procedure for drawing up of the form of tax reports (declaration) for the gambling tax and fixed tax (hereinafter – the declaration) intended for calculation of the gambling tax and fixed tax. The declaration is drawn up by sole entrepreneurs and legal entities carrying out their activity on rendering of services in the area of the gambling business determined by articles 411 and 420 of the Tax Code.

      2. The tax return consists of the (form 920.00) and its schedules (forms 920.01 to 920.03) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the declaration are compiled without fail when filling in the lines in the declaration that require disclosure of relevant indicators.

      6. Schedule to the declaration are not made if there are no data to be reflected in them.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      13. In Sections "General Information on the Taxpayer" of applications the corresponding data reflected in Section "General Information on the Taxpayer" of calculation is specified.

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting of the tax return (form 710.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN - tax registration number;

      2) IIN/BIN - individual identification number (business identification number);

      3) taxpayer’s full name.

      Last name, first name and patronymic (if any) of the individual or the name of the legal entity are indicated in accordance with the constituent documents.

      When fulfilling a tax obligation, the trustee in accordance with the contract of trust management of property or in other cases of the emergence of trust management, in the line indicates last name, first name and patronymic (if any) of the individual trustee or the name of the legal entity trustee in accordance with the constituent documents;

      4) tax period, for which tax returns are submitted (calculated) (indicated in Arabic figures);

      5) calculation type.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      boxes A and B are marked in the case of submission of the declaration type provided for by paragraph 4) of paragraph 3 of article 63 of the Tax Code;

      7) taxpayer category.

      Boxes are marked if the taxpayer falls into one of the categories listed in a row A or B;

      A is a trustee taxpayer under the contract of trust management of property, the terms of which entrust the fulfillment of a tax obligation to the trustee;

      B is a taxpayer who is the founder of trust management under the contract of trust management of property, the terms of which fulfill the tax obligation to the trustee, or the beneficiary in other cases of the emergence of trust management;

      8) the category of a payer.

      Taxpayer A is a taxpayer on gambling business;

      Taxpayer B is a fixed tax payer.

      In the event that the taxpayer is simultaneously a payer of the tax on gambling and a fixed tax, both boxes A and B are marked;

      9) the currency code in accordance with Exhibit 23 "Currency Classifier", approved by decision of the Commission of the Customs Union of September 20, 2010 No. 378 "On Classifiers Used to Fill Customs Declarations";

      10) the number of submitted Exhibits.

      16. In the section "Tax on gambling business":

      1) the line 710.00.001 indicates the total amount of calculated tax on the gambling business to be paid to the budget for the tax period, which shall be transferred from line 710.01.007 C for all forms 710.01;

      2) the line 710.00.002 indicates the total amount of the calculated additional payment to be paid to the budget for the tax period, which is transferred from the line 710.01.012 C for all forms 710.01.

      17. Section "Fixed tax":

      the line 710.00.003 indicates the total amount of calculated fixed tax to be paid to the budget for the tax period, which shall be transferred from the line 710.02.007 C for all forms 710.02.

      18) In the section "Responsibility of the taxpayer":

      1) the field “Full name of the taxpayer (chief)” indicates last name, first name and patronymic (if any) of the chief in accordance with the constituent documents. If the declaration is submitted by an individual, the column should include last name, first name and patronymic (if any) of the taxpayer, which are completed in accordance with the identity documents;

      2) the date of filing of the declaration with the tax authority is indicated;

      3) the code of the tax authority at the place of registration as a taxpayer carrying out certain kinds of activities is indicated;

      4) the column “Full name of the executive officer accepted the declaration" shall indicate last name, first name and patronymic (if any) of the employee of the tax authority accepted the declaration;

      5) the date of receipt of the declaration in accordance with paragraph 2 of the Section 584 of the Tax Code is indicated;

      6) the incoming document number is indicated.

      The registration number of the declaration assigned by the tax authority is indicated;

      7) the date of the postmark affixed to the postal or other organization of communication is indicated.

3. Drafting of form 710.01

      19. The form 710.01 is intended to reflect information on the calculation of the amount of tax on gambling business on all taxable items (if any) defined in the article 412 of the Tax Code for the tax period (quarter).

      20. The section "General information about the taxpayer":

      1) the line 4 indicates the MCI — a monthly calculated indicator, the amount of which is established for the relevant financial year by the Law of the Republic of Kazakhstan of November 29, 2010 “On the republican budget for 2011-2013”;

      2) the box 5 A is marked if there are taxable objects that were in operation for a full month, entered before the 15th day inclusively and left after the 15th day;

      3) the box 5 В is marked if there are taxable objects put into operation after the 15th day and retired up to the 15th day inclusively.

      Only one of the boxes is marked, depending on the availability of taxable items in the tax period.

      For each marked box, a separate exhibit is filled in according to the form 710.01.

      21. The section "Calculation of tax on gambling business payable to the budget" consists of the lines 710.01.001 - a game table, 710.01.002 - a slot machine, 710.01.003 - a tote cashier, 710.01.004 - tote electronic cash, 710.01.005 - a cashier bookmaker's office, 710.01.006 - electronic box office of the bookmaker's office, 710.01.007 - tax on gambling business - in total.

      The following lines reflect:

      1) in the column A there is a number of taxable items for each month of the tax period;

      2) in the column B there is a tax rate on gambling business in KZT, applicable to the relevant type of taxable object determined in accordance with the Section 413 of the Tax Code.

      For objects that have been in operation for a full month entered before the 15th day of the month inclusively, retired after the 15th day of the month, the tax rate in KZT is determined as product of the established tax rate in the MCI for each taxation object and the MCI size specified in the “MCI” box of the section “ General information about a taxpayer ".

      For objects put into operation after the 15th day of the month and left through the 15th day of the month, the tax rate in KZT is defined as a half of the established tax rate in the MCI for each taxation object and the amount of MCI specified in “MCI” box of the section “General information about the taxpayer ";

      3) in column С - the amount of tax on gambling business in KZT, by the object of taxation for each month of the tax period, defined as the product of the corresponding lines of column A and column B.

      For example, in gaming tables, the corresponding lines are filled in according to the indicated columns as follows.

      In line 710.01.001 A the number of gaming tables for each month of the tax period is indicated.

      In the line 710.01.001 B the corresponding tax rate in KZT applied to the game tables shall be indicated, and defined as follows:

      for gaming tables that have been in operation for a full month, entered before the 15th day of the month inclusive, left after the 15th day of the month, the tax rate is determined as the product of the established tax rate of 830 MCI and the established MCI size for the corresponding financial year (830 x 1 MCI);

      for gaming tables entered after the 15th day of a month, through the 15th day of the month, the tax rate is determined as a half product of the approved tax rate in the amount of 830 MCI and the established amount of MCI for the corresponding fiscal year ((830 x 1 MCI) / 2).

      In the line 710.01.001 С, the tax amount for each month of the tax period shall be indicated, determined by applying the appropriate tax rate to the number of gaming tables for each month of the tax period as the product of lines 710.01.001 A and 710.01.001 B (710.01.001 A х 710.01). 001 B).

      For other types of objects (gaming machines, tote cash registers, tote electronic cash registers, bookmakers electronic cash registers, bookmakers cash registers), the rows are filled in the same way as on the gaming tables;

      4) In line 710.01.007 C, the total amount of calculated tax on gambling for all types of objects to be paid to the budget for the tax period, determined by summing the lines from 710.01.001 C to 710.01.006 С, is indicated.

      22. The section “Calculation of the additional payment to be paid to the budget” shall be filled in case of excess of the income gained from activities in the column of gambling business over the marginal income established by paragraph 2 of the Section 416 of the Tax Code.

      The section consists of lines 710.01.008 - casino, 710.01.009 - slot machine hall, 710.01.010 - tote, 710.01.011 - bookmaker office, 710.01.012 - additional payment - in total, where:

      1) column A shall indicate the actual amount of income from activities in the relevant column of gambling for the tax period;

      2) column B shall indicate the amount exceeding the maximum amount of income for each kind of gambling activity for the tax period, defined as the positive difference of the amount of the actual income (column A) and the maximum amount of income established by paragraph 2 of Section 416 of the Tax Code;

      3) column C shall indicate the amount of the calculated additional payment for the tax period for each kind of activity in the gambling business, determined by applying the rate in the amount established by Section 4 of the Law of the Republic of Kazakhstan of December 10, 2008 on the enactment of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget "(Tax Code)", to the amount of exceeding the maximum amount of income (column B).

      For example, according to the casino activity, the calculation of the additional payment is made as follows.

      In line 710.01.008 A the actual amount of income from casino activities for the tax period shall be indicated.

      Line 710.01.008 B shall indicate the amount exceeding the maximum amount of income from casino activities for the tax period, defined as the difference between line 710.01.008 A and the maximum amount of income from casino activities in the amount of 135000 times the MCI.

      Line 710.01.008 C shall indicate the amount of the calculated additional payment for the tax period to be paid to the budget, determined by applying the appropriate rate to the amount exceeding the maximum amount of income from casino activities, reflected in line 710.01.008 B.

      For other kinds of activities in the gambling business (slot machine, betting, bookmaker's office), filling in the lines is carried out the same as filling in the casino activities.

      In line 710.01.012 C the total amount of the calculated additional payment for all kinds of activities of gambling business to be paid to the budget for the tax period, defined as the sum of lines from 710.01.008 C to 710.01.011 C, shall be indicated.

4. Drafting of form 710.02

      23. The form 710.02 is intended to reflect information on the calculation of the amount of fixed tax on all taxable items (if any) defined in the section 421 of the Tax Code for the tax period (quarter).

      24. The section "General information about the taxpayer":

      1) the line 4 indicates the MCI — a monthly calculated indicator, the amount of which is established for the relevant financial year by the Law of the Republic of Kazakhstan of November 29, 2010 “On the republican budget for 2011-2013”;

      2) the box 5 A is marked if there are taxable objects that were in operation for a full month, entered before the 15th day inclusively and left after the 15th day;

      3) the box 5 В is marked if there are taxable objects put into operation after the 15th day and retired up to the 15th day inclusively.

      Only one of the boxes is marked, depending on the availability of taxable items in the tax period.

      For each marked box, a separate exhibit is filled in according to the form 710.02.

      25. The section “Calculation of a fixed tax payable to the budget” consists of lines 710.02.001 - a gaming machine without a win, designed for playing a game with one player, 710.02.002 - a gaming machine without winning, designed for playing a game with more than one player 710.02.003 - a personal computer used to conduct the game, 710.02.004 - a game track, 710.02.005 - cards, 710.02.006 - a billiard table, 710.02.007 - a fixed tax - total.

      The following lines reflect:

      1) in the column A there is a number of taxable items for each month of the tax period;

      2) in the column B there is a tax rate in KZT, applicable to the relevant type of taxable object determined in accordance with the Section 422 of the Tax Code.

      For objects that have been in operation for a full month entered before the 15th day of the month inclusively, left after the 15th day of the month, the tax rate in KZT is determined as product of the established tax rate in the MCI for each taxation object and the MCI size specified in the “MCI” box of the section “ General information about a taxpayer ".

      For objects put into operation after the 15th day of the month, retired before the 15th day of the month inclusive, the tax rate in KZT is determined as a half of the tax rate set by the local representative body in the MCI and the size of the MCI specified in the “MCI” section of the “General about the taxpayer ";

      3) in column C, the amount of fixed tax for each month of the tax period shall be specified, defined as the product of the corresponding lines of column A and column B.

      For example, according to slot machines without a win, intended for playing a game with one player, the corresponding lines are filled in according to the indicated columns as follows.

      In line 710.02.001 A the number of objects of fixed taxation is indicated - slot-machines without a win, intended for playing a game with one player, for each month of the tax period.

      In line 710.02.001 B shall be indicated the corresponding tax rate in KZT applied to slot machines without a win, intended for conducting a game with one player, determined as follows:

      for slot-free gaming machines intended for playing a game with one player who has been in operation for a full month, entered before the 15th day of the month inclusive, retired after the 15th day of the month, the tax rate is defined as the product of the fixed tax rate and set amount of MCI for corresponding fiscal year;

      for slot-free gaming machines intended for playing a game with one player put into operation after the 15th day of the month, left before the 15th day of the month, inclusive, the tax rate is determined as 1/2 of the fixed tax rate and the established amount of MCI for the corresponding financial year.

      In line 710.02.001 C the amount of tax for each month of the tax period determined by applying the corresponding tax rate to the number of slot-free gaming machines intended for playing a game with one player, for each month of the tax period as the product of lines 710.02.001 A and 710.02.001 B (710.02.001 A x 710.02.001 B) shall be indicated.

      For other types of objects (slot machines without a win, designed to hold a game with more than one player, personal computers used to hold the game, game tracks, cards, billiard tables), the filling of lines is carried out similarly to the filling of slot machines without a win, intended for playing a game with one player.

      In line 710.02.007 С the total amount of the estimated fixed tax for all types of objects to be paid to the budget for the tax period, determined by summing the lines from 710.02.001 C to 710.02.006 C is specified.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drawing up tax reports
(declarations) for collecting from auctions, fees for using
navigable waterways (form 810.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) for collection of auctions, fees for using navigable waterways (form 810.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On taxes and other obligatory payments in budget” (Tax Code) and determine the procedure for drafting of the form of tax reporting for collection from auctions, fees for using navigable waterways (hereinafter - the declaration), intended for calculating the collection from auctions, fees for using the navigable waterways. The exhibit of the form 810.01 to the declaration is prepared by individuals and legal entities exhibiting property (including property rights) for sale at auctions held in the Republic of Kazakhstan in accordance with Section 464 of the Tax Code. The exhibit of the form 810.02 to the declaration is made by individuals and legal entities using the navigable waterways of the Republic of Kazakhstan, with the exception of state institutions, in accordance with Section 525 of the Tax Code.

      2. The declaration is drawn up in accordance with Section 468 and paragraph 8 of Section 527 of the Tax Code.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. Arithmetic signs applied in these Rules are as follows: “+” is plus; "-" is minus; "X" is multiplication; “/” is division; “=” is equal.

      6. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the declaration.

      7. When the return drafting:

      1) on paper – it is completed with a ball or fountain pen, black or blue ink, capital print symbols or with use of the printer;

      2) on the electronic media – it is completed according to Article 68 of the Tax Code.

      8. The declaration is signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, who has a seal with his/her name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Section 61 of the Tax Code.

      9. When the tax return submitting:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      10. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN – the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law On National Registries;

      IIN/BIN – the individual identification number (business identification number) since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Drafting of the tax return (form 810.00)

      14. In Section “General information about taxpayer”, the taxpayer shall indicate the following data:

      1) TRN of the payer of the collection from auctions, fees for the use of navigable waterways;

      2) IIN / BIN of the payer of the collection from auctions, fees for the use of navigable waterways;

      3) tax period for which tax returns are submitted (month, year) - the reporting tax period for which a declaration is submitted (indicated in Arabic figures).

      In the case of filling out only the schedule 810.02, it is necessary to specify only the tax period - a year;

      4) the name of the taxpayer.

      Last name, first name and patronymic (if any) of the individual or the name of the legal entity are indicated in accordance with the constituent documents.

      When fulfilling a tax liability by the trustee indicate in the line the last name, first name and patronymic (if any) of the individual or full name of the legal person - trustee is specified according to constituent documents;

      5) type of declaration.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      boxes are marked if the taxpayer belongs to one of the categories specified in line A or B.

      Taxpayer A that is a trustee under the contract of trust management of property, the terms of which entrust the fulfillment of a tax obligation to the trustee.

      Taxpayer B that is the founder of trust management under the contract of trust management of property, the terms of which fulfill the tax obligation to the trustee, or the beneficiary in other cases of the emergence of trust management;

      8) currency code.

      The currency code is indicated in accordance with Exhibit 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used to Fill Customs Declarations”;

      9) the number of submitted exhibits.

      The number of submitted exhibits is indicated.

      12. In the section "Collection of auctions to be paid to the budget":

      in line 810.00.001 the amount of collection from auctions calculated and payable to the budget for the tax period, which is transferred from line 810.01.005 of form 810.01 is indicated.

      13. In the section “Charges for the use of navigable waterways to be paid to the budget”:

      in line 810.00.002 the total amount of payment for the use of navigable waterways, calculated and payable to the budget for the tax period, which is defined as the sum of lines 810.02.010 for all exhibits of form 810.02 shall be indicated.

      14. In Section "Taxpayer's liability":

      1) the field “Full name of the taxpayer (chief)” indicates last name, first name and patronymic (if any) of the chief in accordance with the constituent documents. If the declaration is submitted by an individual, the column should indicate last name, first name and patronymic of the taxpayer, which are completed in accordance with the identity documents;

      2) the filing date of the declaration.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the location of the payer is specified;

      4) The name, surname, patronymic (if any) of the employee of the tax authority who accepted the Declaration is specified in the column "Full name of the official who accepted the Declaration";

      5) file number.

      The registration number of the declaration assigned by the tax authority is specified;

      6) date of acceptance of the Declaration.

      The date of submission of the declaration in accordance with paragraph 2 of Section 584 of the Tax Code is specified;

      7) post stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 810.01

      15. Form 810.01 is intended to reflect information on the calculation of collection fees from auctions for the tax period.

      16. In Section "General Information on the Taxpayer" the taxpayer specifies the following data:

      1) TRN of the payer of collection from auctions;

      2) IIN/BIN of the payer of the collection from auctions;

      3) tax period for which tax returns are submitted (month, year) - the reporting tax period for which a declaration is submitted (indicated in Arabic figures);

      4) the number of auctions held for the tax period.

      The number of auctions held for the tax period of indicated.

      17. In the section "Collection of auctions to be paid to the budget":

      1) in line 810.01.001 the total value of the property sold (property rights) based on the results of all auctions held during the tax period shall be indicated;

      2) in line 810.01.002 the total amount of the executive sanction payable to the budget shall be indicated;

      3) in line 810.01.003 the total value of the property sold (property rights), reduced by the amount of enforcement sanctions in accordance with paragraph 2 of Section 467 of the Tax Code, defined as the difference between lines 810.01.001 and 810.01.002 (810.01.001 - 810.01.002) shall be indicated;

      4) in line 810.01.004 the collection rate for auctions in accordance with Section 466 of the Tax Code shall be indicated;

      5) in line 810.01.005 the total amount of collection from auctions, payable to the budget for the tax period at the location of the tax payer, defined as the product of lines 810.01.003 and 810.01.004 (810.01.003 x 810.01.004) shall be indicated.

4. Drafting of form 810.02

      18. Form 810.02 is intended to reflect information on the calculation of fees for the use of navigable waterways for the tax period (year) and is completed separately for each ship.

      19. In the section “Information for the calculation of fees for the use of navigable waterways to be paid to the budget”:

      1) in the line 810.02.001 the name of the vessel is indicated;

      2) in line 810.02.002 the type (type) of the vessel is indicated;

      3) in line 810.02.003 the number and date of the certificate of state registration of the vessel is indicated;

      4) in line 810.02.004 the gross tonnage (size) of the vessel (in register tons) is indicated, according to the data of the authorized state body in the oblast of transport for the current year;

      5) in line 810.02.005 the navigation period established by the authorized state transport authority for the current year in months is indicated.

      20. In the section “Charges for the use of navigable waterways to be paid to the budget”:

      1) in line 810.02.006 the rate of payment for the use of navigable waterways, which is determined on the basis of a 0.26 monthly calculated indicator established by the law on the republican budget and effective on January 1 of the relevant fiscal year, for 1 gross registered ton (0.26 x MCI) is indicated. If the amount of the fee is a fractional value from 0.5 and higher, then this value is subject to rounding to the whole unit, if it is below 0.5, it is not subject to rounding;

      2) in line 810.02.007 the actual period of use of navigable waterways is indicated;

      3) in line 810.02.008 the annual amount of the fee for using navigable waterways, determined on the basis of the rate of pay, gross tonnage of the vessel in registered tons and the actual period of use of navigable waterways, but not less than the amount of payment for one calendar month (810.02.006 x 810.02.004 x 810.02.007) is indicated;

      4) in line 810.02.009 the amount of the monthly fee for using navigable waterways, determined by dividing the calculated annual amount of the fee for using navigable waterways by the navigation period established by the authorized state body in the field of transport for the current year (810.02.008 / 810.02.005 )is indicated;

      5) in line 810.02.010 the actual amount of the fee payable to the budget, determined by multiplying the amount of the monthly fee for using navigable waterways by the actual period of use of navigable waterways (810.02.009 x 810.02.007) is indicated.

      At the same time, foreigners and stateless persons, foreign non-resident legal entities in case of one-time ship calls pay to the budget for the use of navigable waterways in the amount of the monthly fee rate. When they are located on the navigable waterways of the Republic of Kazakhstan for a period of more than one month, the fee for using navigable waterways is paid by them to the budget in the manner established by Section 527 of the Tax Code.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for drawing up tax reports
(calculating the amount of current payments) for a fee for using
land plots (form 851.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Tax Reporting Rules (calculating the amount of current payments) for payment for using land plots (Form 851.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) and determine the procedure for drawing up a form of tax reporting (calculating the amount of current payments) for the payment for the use of land plots (hereinafter - calculation), designed to calculate the payment for the use of land plots. The calculation is made by payers of the fee defined by section 478 of the Tax Code, with the exception of individuals who are not individual entrepreneurs, as well as individual entrepreneurs on land plots occupied by taxable objects, the tax base for property tax on which is calculated in accordance with Section 406 of the Tax Code and (or) allocated for individual housing construction.

      2 The calculation consists of calculation itself (form 851.00) and its schedule (form 851.01), intended for detailed reflection of information on the tax liability computation.

      3. Corrections, erasures and blots are not allowed, when filling in the computation.

      4. If there are no indicators, the corresponding calculation boxes are not filled in.

      5. Schedule to the calculation is drafted in a mandatory manner when filling in the calculation the lines that require disclosure of relevant indicators.

      6. Schedule to calculation is not drafted if there is no data to be reflected therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the calculation, the similar sheet of schedule to the calculation is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the calculation.

      10. When drafting the computation:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. The calculation is signed by the taxpayer or his/her representative and is certified by the stamp of the taxpayer or his/her representative having a stamp with his/her name, in cases established by the legislation of the Republic of Kazakhstan, according to paragraph 3 of Article 61 of the Tax Code.

      12. When submitting the computation:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      13. The Sections "General Information on the Taxpayer" in the attachments to the tax return indicate the relevant data presented in the Section "General Information on the Taxpayer".

      14. According to the Law of the Republic of Kazakhstan dated January 12, 2007 "On national registers of identification numbers" (hereinafter – the Law on national registers) following is subject to obligatory completion at calculation filing:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drawing-up of calculation (Form 851.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) The TRN of the payer of payment for the use of land plots in accordance with Section 478 of the Tax Code;

      2) IIN/BIN of the payer of land use fees;

      3) TIN of a legal entity, a structural subdivision of which is a branch, representative office.

      This line shall be filled in if line 1 indicates the TIN of the structural subdivision recognized as an independent payer of the fee;

      4) BIN of the legal entity whose structural subdivision is a branch, representative office;

      5) tax period for which tax returns are submitted (year) - the reporting tax period for which the calculation is presented (indicated in Arabic figures);

      6) the name of the taxpayer.

      Last name, first name and patronymic (if any) of the individual or the name of the legal entity (or a business unit as decided by the legal entity) shall be indicated in accordance with the constituent documents.

      While fulfilling a tax obligation, the trust manager shall indicate in the line surname, first name and patronymic (if any) of the natural person-trustee or the name of the legal entity (or structural subdivision as decided by the legal entity) - trustee in accordance with the constituent documents;

      7) type of calculation.

      The corresponding boxes are marked with regard to the assignment of the Calculation to the types of tax reporting indicated in Section 63 of the Tax Code;

      8) number and date of notification.

      Lines are marked in the case of submission of the declaration type provided for by paragraph 4) of paragraph 3 of Section 63 of the Tax Code;

      9) taxpayer category.

      boxes are marked if the taxpayer belongs to one of the categories specified in line A or B.

      Taxpayer A that is a trustee under the contract of trust management of property, the terms of which entrust the fulfillment of a tax obligation to the trustee.

      Taxpayer B that is the founder of trust management under the contract of trust management of property, the terms of which fulfill the tax obligation to the trustee, or the beneficiary in other cases of the emergence of trust management;

      10) currency code.

      The currency code is indicated in accordance with Exhibit 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used to Fill Customs Declarations”;

      11) the number of submitted exhibits.

      The number of submitted exhibits is indicated.

      16. In the section "Payment for the use of land plots to be paid to the budget":

      1) in line 851.00.001 the total amount of payment for the use of land plots for all land plots calculated by payers of fees payable to the budget for the tax period, defined as the sum of lines 851.01.008 and (or) 851.01.009 for all applications of the form 851.01 is indicated;

      2) in line 851.00.002 the amount of current payments calculated for the use of land plots to be paid to the budget within the deadlines established by paragraph 5 of Section 481 of the Tax Code is indicated:

      in line 851.00.002 I the amount of payment for the use of land plots payable no later than February 25 of the tax period is indicated;

      in line 851.00.002 II the amount of payment for the use of land plots payable no later than May 25 of the tax period is indicated;

      in line 851.00.002 III the amount of payment for the use of land plots payable no later than August 25 of the tax period is indicated;

      in line 851.00.002 IV the amount of payment for the use of land plots payable no later than November 25 of the tax period is indicated.

      The amount of current payments for the use of land for each specified line is determined by dividing the total amount of payment by the number of payment deadlines remaining until the end of the tax period;

      3) in line 851.00.003 the amount of payment for the use of land plots in accordance with the third part of paragraph 5 of Section 481 of the Tax Code is indicated. this line is filled in when the state provides land for temporary paid land use after the last payment deadline (November 25 of the current year);

      in line 851.00.003 I the amount of payment for the use of land plots payable no later than December 25 of the tax period is indicated;

      in line 851.00.003 II the amount of payment for the use of land plots payable no later than January 25 of the tax period is indicated.

      The amount of current payments for the use of land for each specified line is determined by dividing the total amount of payment by the number of payment deadlines remaining until the end of the tax period;

      4)in line 851.00.004 the amount of payment for the use of land plots in accordance with paragraph 7 of Section 481 of the Tax Code is indicated. this line shall be filled in as of the end of the term of the contract for temporary paid land use or its termination after the start of the tax period.

      17. In the section "Taxpayer's Responsibility":

      1) the field “Full name of the taxpayer (chief)” indicates last name, first name and patronymic (if any) of the chief in accordance with the constituent documents. If the settlement is effected by an individual, the field shall indicate the surname, first name and patronymic (if any) of the payer of the fee, which shall be filled in accordance with the identity documents;

      2) the date of filing the calculation.

      The date of submission of the computation to the tax authority is specified;

      3) tax authority code.

      Indicate the code of the tax authority at the location of the object of taxation of fees for the use of land;

      4) in the column “Full name of the official that accepted the calculation last name, first name and patronymic (if any) of the employee of the tax authority that accepted the calculation are indicated;

      5) the date of acceptance of the calculation.

      The date of submission of the calculation in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      6) reference number of the document

      The registration number of the declaration assigned by the tax authority is specified;

      7) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 851.01

      18. Form 851.01 is intended to reflect information on the calculation of amounts of fees for the use of land for the tax period for each land plot that is on the right of temporary paid land use (lease), and is filled in separately for each land plot.

      19. The section "General information about the taxpayer":

      line 6 shall be filled in by taxpayers applying a special tax regime for legal entities producing agricultural products, aquaculture products (fish farming) and rural consumer cooperatives in accordance with Sections 448-452 of the Tax Code, and indicate the type of tax regime applied to land plots:

      box 6 A is marked by payers for land plots not used in activities for which a special tax regime applies;

      box 6 B is marked by payers for land plots used in activities for which a special tax regime applies.

      20. In the section “Information for the calculation of land use fees”:

      1) in the line 851.01.001 the corresponding category of the land plot is marked according to the land legislation of the Republic of Kazakhstan;

      2) in the line 851.01.002 the cadastral number of the land plot is indicated according to the land legislation of the Republic of Kazakhstan;

      3) in the line 851.01.003 indicate the term of the lease agreement;

      4) in the line 851.01.004 the corresponding type of target use of the land plot is marked;

      5) in the line 851.01.005 indicate the number of days of use of the land plot in the tax period.

      21. In the section "Calculation of fees for the use of land plots to be paid to the budget":

      1) in the line 851.01.006 the total area of the land plot is indicated in accordance with the lease agreement for the land plot in the corresponding unit of measurement marked in lines 851.01.006 I (in hectares) and 851.01.006 II (in square meters);

      2) in the line 851.01.007 indicate the size of the rate of payment for the use of land plots, determined in accordance with the land legislation of the Republic of Kazakhstan;

      3) in the line 851.01.008 indicate the amount of the calculated payment for the use of land plots to be paid to the budget in the tax period by payers of the payment for the use of land plots, except for payers who apply a special tax regime for legal entities producing agricultural products and aquaculture products ( fish farming) and rural consumer cooperatives, defined as the ratio of the product of the lines 851.01.006 and 851.01.007 to 365 multiplied by the line 851.01.005 ((851.01.006 x 851.01.007) / 365 x 851.01.005);

      4) line 851.01.009 shall indicate the amount of payment for the use of land plots, calculated by payers of payment, applying a special tax regime for legal entities producing agricultural products, aquaculture products (fish farming) and rural consumer cooperatives to be paid to the budget in the tax period in the amount reduced by 70 percent in accordance with Section 451 of the Tax Code.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Tax reporting rules
(declaration) for payments for the use of water resources
from surface sources (form 860.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Tax Reporting Rules (Declaration) for the fee for using water resources of surface sources (Form 860.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On taxes and other mandatory payments to the budget” ( Tax Code) and determine the procedure for drafting of the form of tax reporting (declaration) on the fee for using water resources of surface sources (hereinafter - the declaration), intended for calculating the fee for using water resources surface sources. The declaration is drawn up by the payers of the fee, defined by Section 485 of the Tax Code, with the exception of taxpayers who apply a special tax regime for peasant or private farms.

      2. The declaration is drawn up in accordance with Section 491 of the Tax Code and consists of the declaration itself (Form 860.00) and schedule to it (Form 860.01), intended to reflect in detail the information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the declaration are compiled without fail when filling in the lines in the declaration that require disclosure of relevant indicators.

      6. Schedule to the declaration are not made if there are no data to be reflected in them.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      13. The Sections "General Information on the Taxpayer" in the schedules to the tax return indicate the relevant data presented in the Section "General Information on the Taxpayer".

      14. In accordance with the Law of the Republic of Kazakhstan dated

      12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN – the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law On National Registries;

      IIN/BIN – the individual identification number (business identification number) since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Drafting of the tax return (form 860.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN of the payer of payment for the use of water resources of surface sources;

      2) IIN / BIN of the payer of the fee for the use of water resources of surface sources;

      3) tax period for which tax returns are submitted (quarter, year) - the reporting tax period for which a declaration is submitted (indicated in Arabic numbers);

      4) the name of the taxpayer.

      Last name, first name and patronymic (if any) of the individual or the name of the legal entity are indicated in accordance with the constituent documents.

      When fulfilling a tax liability by the trustee indicate in the line the last name, first name and patronymic (if any) of the individual or full name of the legal person - trustee is specified according to constituent documents;

      5) type of declaration.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification.

      Lines are marked in the case of submission of the tax return type provided for by paragraph 4) of paragraph 3 of Article 63 of the Tax Code;

      7) taxpayer category.

      boxes are marked if the taxpayer belongs to one of the categories specified in line A or B.

      Taxpayer A that is a trustee under the contract of trust management of property, the terms of which entrust the fulfillment of a tax obligation to the trustee.

      Taxpayer B that is the founder of trust management under the contract of trust management of property, the terms of which fulfill the tax obligation to the trustee, or the beneficiary in other cases of the emergence of trust management;

      8) currency code.

      The currency code is indicated in accordance with Exhibit 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used to Fill Customs Declarations”;

      9) the number of submitted exhibits.

      The number of submitted exhibits is indicated.

      16. In the section "Payment for the use of water resources of surface sources, payable to the budget":

      in line 860.00.001 the total amount of payment for using water resources of surface sources for all types of special water use calculated and payable to the budget for the tax period, which is defined as the amount of payment for using water resources of surface sources within the established limit (860.01.006 for all applications of the form 860.01) and above the established limit (860.01.007 for all applications of the form 860.01) is indicated.

      17. In Section "Taxpayer's liability":

      1) the field “Full name of the taxpayer (chief)” indicates last name, first name and patronymic (if any) of the chief in accordance with the constituent documents. If the declaration is submitted by an individual, the column indicates the last name, first name and patronymic (if any) of the taxpayer in accordance with the identity documents;

      2) declaration submission date.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      The code of the tax authority at the place of special water use specified in the permit document is indicated;

      4) in the column “Full name of the official of the regional authorized state body in the column of use and protection of the water fund who has certified the declaration ”indicates the last name, first name of the official of the regional authorized state body in the use and protection of the water fund who certified the declaration in accordance with paragraph 4 of Section 491 of the Tax Code;

      5) the date of the declaration certification in the regional body of the authorized state body in the column of use and protection of the water fund.

      The date of the declaration certification in the regional body of the authorized state body in the oblast of use and protection of the water fund is indicated;

      6) the code of the regional body of the authorized state body in the column of use and protection of the water fund.

      The code of the regional body of the authorized state body in the column of use and protection of the water fund at the location of the object of taxation of charges for using water resources of surface sources is indicated;

      7) in the column “Full name of the official who accepted the declaration shall indicate the last name, first name and patronymic (if any) of the employee of the tax authority who accepted the declaration;

      8) the date of receipt of the declaration.

      The date of submission of the declaration in accordance with paragraph 2 of Section 584 of the Tax Code is indicated;

      9) incoming document number.

      The registration number of the declaration assigned by the tax authority is specified;

      10) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 860.01

      18. Form 860.01 is intended to reflect information on the calculation of fees for the use of water resources of surface sources for each type of special water use for the tax period (quarter) and is filled in separately for each type of special water use.

      19. The section "General information about the taxpayer":

      1) if there is a permit for special water use, in box A the date of issue of the permit is indicated, in box B the number of the permit is indicated;

      2) a type of special water use.

      One box is marked depending on the type of special water use established by the water legislation of the Republic of Kazakhstan;

      3) units of measure for water use.

      The corresponding box of the unit of measurement of the special water use indicated in the line “Type of special water use” is marked.

      20. The section “Information on the volume of water used for payment calculating” is completed in the units of water use indicated in line 6:

      1) lines 860.01.001 I, 860.01.001 II, 860.01.001 III indicate the established limit (based on the reporting tax period) for each month of the tax period;

      2) in lines 860.01.002 I, 860.01.002 II, 860.01.002 III indicate the actual volume of water use for each month of the tax period;

      3) in lines 860.01.003 I, 860.01.003 II, 860.01.003 III indicate the amount of special water use over the established limit for each month of the tax period, calculated as the difference between the lines860.01.002 and 860.01.001.

      In line 860.01.003 IV the amount of special water use over the established limit for the tax period (quarter) is indicated.

      21. In the section "Information about the established rates for calculating fees":

      1) line 860.01.004 indicates the rate of payment for the use of water resources of surface sources within the established limit, approved by the local representative body of the region (the city of republican significance, the capital), in accordance with paragraph 1 of Article 487 of the Tax Code;

      2) line 860.01.005 indicates the rate of payment for the use of water resources of surface sources in excess of the established limit, determined by an increase of five times the established rates of payment (860.01.004) in accordance with paragraph 2 of Section 487 of the Tax Code.

      22 In the section “Calculation of the fee payable to the budget”:

      1) line 860.01.006 shall indicate the calculated amount of payment for the use of water resources of surface sources within the established limit for the tax period payable to the budget.

      Example:

      If the established limit for the tax period was 2000 for each month of the tax period, and the amount of water used was actually used in the first month of 1800, in the second month 3000 and in the third month 2000, then line 860.01.006 as:

      1) 1800 x 860.01.004 + 2000 x 860.01.004 + 2000 x 860.01.004. Due to the fact that in the second month the established limit was exceeded by one thousand, the amount of the fee over the established limit will be calculated and indicated in line 860.01.007;

      2) line 860.01.007 shall indicate the amount of the calculated payment for using water resources of surface sources in excess of the established limit for the tax period to be paid to the budget:

      line 860.01.007 is defined as the product of lines 860.01.003 IV and 860.01.005 (860.01.003 IV x 860.01.005).

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The rules of tax reporting
(declaration) on the fee for emissions into the environment
(form 870.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for drafting of tax reporting (tax return) for payments for emissions into the environment (form 870.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On taxes and other obligatory payments to the budget” (Tax Code) and determine the procedure for drafting of the form of tax reporting (declaration) for a fee for emissions into the environment (hereinafter - the declaration), designed to calculate the fee for emissions into the environment. The declaration is drawn up by payers of fees for emissions into the environment, defined by Section 493 of the Tax Code, with the exception of taxpayers who apply a special tax regime for peasant or farm enterprises.

      2 The declaration is made in accordance with Section 498 of the Tax Code and consists of the declaration itself (Form 870.00) and schedule to it (Form 870.01), intended to reflect in detail the information on the calculation of the tax liability.

      3 When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the declaration are compiled without fail when filling in the lines in the declaration that require disclosure of relevant indicators.

      6. Schedule to the declaration are not made if there are no data to be reflected in them.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in the appearance order, on paper – it is drawn up in duplicate, one copy returns to the taxpayer with a mark of tax authority;

      2) by mail, by registered mail with notice on paper – the taxpayer receives the notice of the mail or other organization of communication;

      3) in electronic form – the taxpayer receives the notice of acceptance or rejection of tax reports by the system of acceptance of tax reports of bodies of tax administration.

      13. The Sections "General Information on the Taxpayer" in the schedules to the tax return indicate the relevant data presented in the Section "General Information on the Taxpayer".

      14. In accordance with the Law of the Republic of Kazakhstan dated

      12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN is the taxpayer registration number before the entry into force of paragraph 4) of clause 4 of Article 3 of the Law on national registries;

      IIN/BIN is the individual identification number (business identification number) since the day when paragraph 4) of clause 4 of Article 3 of the Law on national registries enters into force.

2. Drafting of the tax return (form 870.00)

      15. In the Section “General Information on the Taxpayer”, the taxpayer shall indicate the following data:

      1) TRN of the payer of fees for emissions into the environment in accordance with Section 493 of the Tax Code;

      2) IIN / BIN of the payer of the fee for emissions into the environment;

      3) TIN of a legal entity, a structural subdivision of which is a branch, representative office.

      this line is filled in if in line 1 the TIN of the structural subdivision recognized as an independent payer of the fee for emissions into the environment is indicated;

      4) BIN of the legal entity whose structural subdivision is a branch, representative office;

      5) tax period for which tax returns are submitted (quarter, year) - the reporting tax period for which a declaration is submitted (indicated in Arabic figures);

      6) the name of the taxpayer.

      Last name, first name and patronymic (if any) of the individual or the name of the legal entity (or a business unit as decided by the legal entity) shall be indicated in accordance with the constituent documents.

      While fulfilling a tax obligation, the trust manager shall indicate in the line surname, first name and patronymic (if any) of the natural person-trustee or the name of the legal entity (or structural subdivision as decided by the legal entity) - trustee in accordance with the constituent documents;

      7) type of declaration.

      The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Section 63 of the Tax Code;

      8) number and date of notification.

      Lines are marked in the case of submission of the declaration type provided for by paragraph 4) of paragraph 3 of Section 63 of the Tax Code;

      9) taxpayer category.

      boxes are marked if the taxpayer falls into one of the categories listed in row A or B, C.

      A is a taxpayer who is a trustee for a property trust management agreement, the terms of which are entrusted to the trustee.

      B is a taxpayer who is the founder of trust management under a contract of trust management of property, the terms of which fulfillment of a tax obligation are entrusted to a trust manager, or a beneficiary in other cases of the emergence of trust management.

      S - The Declaration is compiled and submitted by the payer of the fee for emissions into the environment with the volumes of payments up to 100 monthly calculation indicators (MCI) in the total annual volume;

      10) currency code.

      The currency code is indicated in accordance with Exhibit 23 “Currency Classifier”, approved by Commission of the Customs Union dated September 20, 2010 No. 378 “On Classifiers Used to Fill Customs Declarations”;

      11) the number of submitted exhibits.

      The number of submitted exhibits is indicated.

      16. In the section “Payment for emissions into the environment payable to the budget”:

      line 870.00.001 indicates the total amount of calculated payment for emissions into the environment for the tax period to be paid to the budget for all types of special environmental management, defined as the sum of lines 870.01.012 and 870.01.013 for all applications of form 870.01.

      17 In Section "Taxpayer's liability":

      1) the field “Full name of the taxpayer (chief)” indicates last name, first name and patronymic (if any) of the chief in accordance with the constituent documents. If the declaration is submitted by an individual, the column should indicate last name, first name and patronymic of the taxpayer, which are completed in accordance with the identity documents;

      2) the filing date of the declaration.

      The date of tax return submission to the tax authority is specified;

      3) tax authority code.

      Indicate the code of the tax authority:

      for stationary sources of pollution - at the location of the object of pollution;

      for mobile sources subject to state registration - at the place of registration of mobile sources, determined by the authorized state body during such registration;

      for mobile pollution sources not subject to state registration - at the location of the taxpayer;

      4) in the column “Full name the official who accepted the declaration shall indicate the last name, first name and patronymic (if any) of the employee of the tax authority who accepted the declaration;

      5) incoming document number.

      The registration number of the declaration assigned by the tax authority is specified;

      6) date of acceptance of the Declaration.

      The date of submission of the declaration in accordance with paragraph 2 of Section 584 of the Tax Code is specified;

      7) post stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 870.01

      18. Form 870.01 is intended to reflect information on the calculation of the amount of payment for emissions into the environment for each type of special nature use for the tax period and is filled in separately for each type of pollution (special nature use).

      19. The section "General information about the taxpayer":

      1) in the presence of an environmental permit for emissions into the environment, box A indicates the number of the permit, box B indicates the date of issue of permits, box C indicates the category of objects (I, II, III, IV), box D indicates the date the permit was obtained and the actual expiration date of the permit;

      2) a type of special nature management.

      One box is marked depending on the type of special nature use established by the environmental legislation of the Republic of Kazakhstan;

      3) the type of pollutant.

      The number of the paragraph of the relevant paragraph of section 495 of the Tax Code is indicated.

      For example, when filling out schedule 870.01 on agricultural waste in this box, the number of sub-paragraph 1.3.6 is indicated. paragraph 6 of Section 495 of the Tax Code;

      4) units of measurement of environmental management.

      The corresponding box of the unit of measurement of the special use of nature specified in the line “Type of special use of nature” is marked.

      20. In the section “Information on the volumes of pollution in the units indicated in line 9 for calculating the fee for emissions into the environment”:

      1) in line 870.01.001 the remainder of the standard at the beginning of the quarter shall be indicated. this line is filled in by the payers of fees for emissions into the environment, with the exception of payers of fees with volumes of payments up to 100 MCI in total annual volume.

      When Drafting of the tax return for the first quarter breaking-in period, in line 870.01.001 the amount of the established annual standard shall be indicated.

      When drafting of the declaration for the second to fourth quarters breaking-in period, the difference between the quarters is indicated.

      Example:

      If the annual standard is set at 1500 000 and in the first quarter a standard of 500 000 was used, then in the second quarter in line 870.01.001 the difference between the established standard and used in the first quarter, i.e. 1 million.

      The balance of the norm for the third and fourth quarters of the tax period is determined in a similar way;

      2) in line 870.01.002 the excess of the standard as of the beginning ofthe quarter is indicated. this line is filled by payers of fees for emissions into the environment, with the exception of payers of fees with volumes of payments of up to 100 MCI in total annual volume;

      3) in line 870.01.003 indicate the amount of the purchased standard on emissions into the environment. this line is filled in by the payer of the fee for emissions into the environment with the volumes of payments up to 100 MCI in the total annual volume noted in line 9 of the Declaration 870.00. The value of the line 870.01.003 is transferred to the line 870.01.004;

      4) in line 870.01.004 indicate the actual volume of emissions into the environment for the tax period within the established standards;

      5) in line 870.01.005 indicate the actual volume of emissions into the environment in excess of the established standards (if any).

      21. The section “Information about the established rates for calculating payments for emissions into the environment”:

      1) line 870.01.006 shall indicate the rate of payment for emissions into the environment within the established standard in accordance with Section 495 of the Tax Code.

      For example, when filling out schedule 920.03 for diesel fuel, a rate of 0.45 MCI is applied for 1 ton of used fuel in accordance with paragraph 2) of paragraph 4 of Article 495 of the Tax Code;

      2) line 920.03.005 indicates the amount of the increase in the rate of payment by the decision of local representative bodies in accordance with paragraph 9 of article 495 of the Tax Code.

      For example, when filling out schedule 920.03 for mercaptan (paragraph 8), paragraph 3 of article 495 of the Tax Code) local representative bodies have the right to increase the rate of payment by no more than twenty times;

      3) line 920.03.006 indicates the rate of payment within the established limit, taking into account the size of the rate increase by decision of local representative bodies, defined as the product of lines 920.03.004 and 920.03.005;

      4) line 920.03.007 indicates the rate of payment for emissions into the environment above the established limit, determined by an increase of ten-fold rate of payment provided for by article 495 of the Tax Code, or the rates of payment, taking into account the amount of increase in the rate of payment according to the decision of local representative bodies (920.03.004 х 10) or (920.03.006 x 10). In this case, when determining the rate in excess of the established standard, the coefficient specified in line 870.01.010 is not taken into account;

      5) line 870.01.010 marks the box of the corresponding coefficient applied to payers of the fee in accordance with paragraph 7 of Section 495 of the Tax Code. At the same time, the Tax Code, depending on the categories of taxpayers, establishes the following coefficients to the rates:

      for subjects of natural monopolies for the volume of emissions generated in the provision of public services, and energy producing organizations of the Republic of Kazakhstan:

      in the box A indicates the coefficient for pollutant emissions from stationary sources - 0.3 is indicated;

      box C the coefficient for pollutant discharges - 0.43 is indicated;

      In box D, the coefficient for the disposal of production and consumption wastes for waste of ash and ash and slag is specified - 0.05

      for landfills that dispose of municipal waste, for the amount of solid waste generated by individuals at the place of residence:

      in box B the coefficient for disposal of municipal waste (municipal solid waste, sewage sludge from sewage treatment plants) - 0.2 is indicated;

      6) line 870.01.011 shall indicate the rate of payment for emissions into the environment within the limits of the norm, taking into account the rate of payment by decision of local representative bodies in accordance with paragraph 9 of Article 495 of the Tax Code and the coefficients applied to payers of the tax Code, defined as the product of the lines 870.01.006 and 870.01.010 A (B, C or D) (870.01.006 x 870.01.010 A (B, C or D) or 870.01.008 and 870.01.010 A (B, C or D) (870.01.008 x 870.01.010 A (B, C or D).

      22. The section "Calculation of payments for emissions into the environment to be paid to the budget":

      1) in line 870.01.012 the amount of calculated payment for emissions into the environment within the established standard for the tax period, defined as the product of lines 870.01.004 and 870.01.006, or 870.01.004 and 870.01.008, or 870.01.004 and 870.01.011 (870.01.004 x 870.01.006 (870.01.008 or 870.01.011)) is indicated.

      If the rate of payment is increased by the decision of local representative bodies in accordance with paragraph 9 of Section 495 of the Tax Code, then the formula 870.01.004 x 870.01.008 is applied.

      If the rate of payment is within the standard with the use of coefficients in accordance with paragraph 7 of Section 495 of the Tax Code, then the formula 870.01.004 x 870.01.011 is applied;

      2) in line 870.01.013 the amount of the calculated payment for emissions into the environment over the established standard for the tax period, defined as the product of lines 870.01.005 and 870.01.009 (870.01.005 x 870.01.009) is indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Tax reporting rules
(simplified declaration) for small businesses
(form 910.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Tax Reporting Rules (simplified declaration) for small businesses (form 910.00) (hereinafter referred to as the Rules) are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On taxes and other mandatory payments to the budget” (Tax Code) and determine the procedure for drafting of the tax reporting form (simplified declaration) for small business entities (hereinafter - the declaration), intended for the calculation of individual (corporate) income and social taxes, tax on income subject to withholding, social security contributions and mandatory pension contributions. The declaration is drawn up by small business entities applying a special tax regime based on a simplified declaration.

      2 When filling in the tax return, corrections, erasures and blots are not allowed.

      3. Negative values of the sums are indicated by the sign "–" in the first left box of the corresponding line of calculation.

      4. When the return drafting:

      1) on paper – it shall be filled out with a ballpoint or fountain pen, in black or blue ink, in capital printed characters or using a printing device;

      2) on electronic media – it shall be filled out in accordance with Article 68 of the Tax Code.

      5. The declaration shall be signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, who has a seal with his/her name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      6. When the tax return submitting:

      1) in person and on paper – it shall be drawn up in two copies, one copy shall be returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notification on paper – the taxpayer shall receive a notification of the postal or other organization;

      3) in electronic form – the taxpayer (tax agent) shall receive a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      7. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN – the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law On National Registries;

      IIN/BIN – the individual identification number (business identification number) since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Drafting of the tax return (form 910.00)

      8. In the section “General information about taxpayer (tax agent)”, the taxpayer (tax agent) the following data is indicated:

      1) TIN is a taxpayer registration number (tax agent);

      2) IIN/BIN is an individual identification number (business identification number) of the taxpayer (tax agent);

      3) last name, first name and patronymic (if any) of the individual entrepreneur or the name of the legal entity in accordance with the constituent documents.

      When fulfilling a tax obligation, the trustee in accordance with the contract of trust management of property or in other cases of the emergence of trust management, in the line indicates last name, first name and patronymic (if any) of the individual trustee or the name of the legal entity trustee in accordance with the constituent documents;

      4) tax period, for which tax returns are submitted (calculated) (indicate in Arabic figures);

      5) calculation type.

      boxes are marked if the taxpayer falls into one of the categories indicated in row A or B;

      taxpayer A that is a trustee under a contract of trust management of property, the terms of which entrust the fulfillment of a tax obligation to a trustee;

      taxpayer B that is the founder of trust management under a contract of trust management of property, the terms of which fulfill the tax obligation to the trust manager, or the beneficiary in other cases of the emergence of trust management;

      6) type of declaration. The corresponding boxes are marked with regard to the assignment of the tax return to the types of tax reporting indicated in Article 63 of the Tax Code;

      7) number and date of notification. The boxes are filled in in the case of submitting the type of declaration provided for by subparagraph 4) of paragraph 3 of Section 63 of the Tax Code;

      8) the currency code, in accordance with Exhibit 23 "Currency Classifier", approved by Commission of the Customs Union on September 20, 2010 No. 378 "On the classifiers used to fill in customs declarations";

      9) a sign of residence.

      box A is marked by a resident taxpayer of the Republic of Kazakhstan;

      box B is marked by a non-resident taxpayer of the Republic of Kazakhstan.

      9. In the section "Calculation of taxes":

      1) in line 910.00.001 the income determined in accordance with paragraph 3 of Section 427 of the Tax Code shall be indicated;

      2) in line 910.00.002 the income determined in accordance with the Law of the Republic of Kazakhstan of July 5, 2008 on Transfer Pricing (hereinafter referred to as the Law on Transfer Pricing) shall be indicated;

      3) in line 910.00.003 the average number of employees for the tax period, which is determined, shall be indicated:

      a legal entity according to the formula ((A + B + C) / 3 months), where (A, B, C) is the number of employees for each month of the tax period;

      an individual entrepreneur according to the formula ((A + B + C) / 3 months + 1), including the individual entrepreneur himself.

      If the average number of employees is a fractional value from 0.5 and higher, then this value is subject to rounding to the whole unit, the value below 0.5 is not subject to rounding;

      4) in line 910.00.004 the average monthly wage per employee for the tax period is indicated;

      5) in line 910.00.005 the amount of taxes calculated at the rate established by paragraph 1 of Section 436 of the Tax Code, defined by the formula (910.00.001 x 3%) is indicated;

      6) in line 910.00.006 the adjustment of the amount of taxes in accordance with paragraph 2 of Section 436 of the Tax Code, which is determined by the formula ((910.00.005 - the amount of taxes on income exceeding the marginal income established by Section 433 of the Tax Code) x (910.00. 003 - the average number of employees in excess of the limit established by section 433 of the Tax Code (x 0,015) is indicated.

      This line shall be filled in if the average monthly wage per employee for the reporting period is at least 2 times for individual entrepreneurs, legal entities at least 2.5 times the minimum wage in accordance with paragraph 2 of Section 436 of the Tax Code;

      7) in line 910.00.007 the amount of taxes after the adjustment, which is determined by the formula (910.00.005 - 910.00.006) is indicated;

      8) in line 910.00.008 the amount of the individual (corporate) income tax payable to the budget in the amount of 1/2 of the calculated amount of taxes on the declaration, determined by the formula (910.00.007 x 0.5) is indicated.

      At the same time, the calculated tax amount is subject to rounding up to 1 KZT: the amount of 50 or more tiyn is taken as one KZT, the amount less than 50 tiyn is not accepted into the Declaration;

      9) in line 910.00.009 the amount of social tax payable to the budget in the amount of 1/2 of the calculated amount of taxes on the declaration minus the amount of social contributions to the State Social Insurance Fund, defined by the formula ((910.00.007 x 0.5) - 910.00.011 - 910.00.019) shall be indicated.

      At the same time, the calculated tax amount is subject to rounding up to 1 KZT: amount of 50 or more tiyn is taken as one KZT, the amount less than 50 tiyn is not taken into account.

      In case of exceeding the amount of social contributions to the State Social Insurance Fund, calculated in accordance with the Law of the Republic of Kazakhstan of April 25, 2003 "On Compulsory Social Insurance" (hereinafter - the Law on Compulsory Social Insurance) over the amount of social tax, in line 910.00.009 indicate the amount of social tax equal to zero, in accordance with paragraph 2 of Section 437 of the Tax Code.

      10. In the section “Calculation of social contributions and mandatory pension contributions for an individual entrepreneur”:

      1) in line 910.00.010 the income from which social contributions for an individual entrepreneur are calculated in accordance with the Law on Mandatory social insurance shall be indicated;

      2) in line 910.00.011 the amount of social contributions for an individual entrepreneur, calculated in accordance with the Law on Mandatory social insurance shall be indicated;

      3) in line 910.00.012 the income from which the mandatory pension contributions for the individual entrepreneur are calculated shall be indicated;

      4) in line 910.00.013 the amount of mandatory pension contributions for the individual entrepreneur shall be indicated.

      11. For example, in 2012, filling in the above lines is as follows:

      1) according to the line 910.00.001, income for the tax period of an individual entrepreneur amounted to 12,000,000 KZT;

      2) according to the line 910.00.002, the income determined in accordance with the Law on Transfer Pricing amounted to 1,000,000 KZT;

      3) according to the line 910.00.003, the average number of employees including the individual entrepreneur is 27 people, defined as follows:

      ((28 + 25 + 25) / 3 months + 1), where 28 people are the number of employees in the first month of the tax period, 25 people are the number of employees in the second and third months of the tax period;

      the average number in excess of the maximum number is 2 people (27-25), where 27 people - the actual average number, 25 people - the maximum number;

      4) according to the line 910.00.004, the average monthly salary per employee for the tax period is 38,512 KZT, defined as follows:

      the amount of the accrued salary of employees for the first month of the tax period amounted to 1,051,000 KZT (125,000 KZT + 800,000 + 126,000), including:

      the salary of five people at 25,000 KZT amounted to 125,000 KZT (5 x 25,000 KZT);

      the salary of twenty people at 40,000 KZT will be 800,000 KZT (20 x 40,000 KZT);

      the salary of three people at 42,000 KZT will be 126,000 KZT (3 x 42,000 KZT).

      Thus, the average monthly salary per employee for the first month of the tax period is 37,536 KZT (1,051,000/28 people).

      Similarly, the average monthly wage per employee for the second and third months of the tax period is determined.

      Assume that in the second month of the tax period the amount of the average monthly wage per employee is 36,000 KZT, in the third month it is 42,000 KZT.

      Then, the average monthly salary per employee for the tax period is 38,512 KZT ((37,536 KZT + 36,000 KZT + 42,000 KZT) / 3 months).

      In this example there is two times minimum monthly salary established by the Law on the Republican budget for 2012 is 34,878 KZT (17,439 x 2).

      Since the average monthly salary per employee for the tax period (38512) exceeded 2 times the minimum wage, the tax amounts calculated for the tax period are adjusted downwards, based on the average number of employees, provided for in paragraph 2 of Section 436 of the Tax Code;

      5) in line 910.00.005 the amount of taxes calculated in accordance with paragraph 1 of Section 436 of the Tax Code amounted to 360,000 KZT (12,000,000 KZT x 3%);

      the amount of tax on income exceeding the maximum amount of income established by subparagraph 1) of Section 433 of the Tax Code amounted to 60,000 KZT (12,000,000 KZT - 10,000,000 KZT) x 3%);

      6) on line 910.00.006 the adjustment of the amount of taxes in accordance with paragraph 2 of KZT 436 of the Tax Code amounted to 112,500 KZT, defined as follows:

      the reduced amount of tax depending on the average number of employees amounted to 112,500 KZT ((360,000 KZT - 60,000 KZT) x (27 people - 2 people) x 0.015), where 0.015 is the coefficient for adjusting the amount of tax for each employee, based on the average number of workers;

      7) on line 910.00.007 the amount of taxes after the adjustment made downward is 247,500 KZT (360,000 KZT - 112,500 KZT);

      8) on line 910.00.008 the amount of the individual income tax payable to the budget for the tax period will be 123,750 KZT (247,500 KZT x 0.5);

      9) on line 910.00.009 the amount of social tax payable to the budget for the tax period is 1,134 KZT ((247,500 KZT x 0.5) - 2,616 KZT - 120,300 KZT), where 2,616 KZT is the sum of social contributions for the individual an entrepreneur (910.00.011), 120,300 KZT - the amount of social contributions for employees (910.00.019);

      10) on line 910.00.010 the amount of income from which social contributions for an individual entrepreneur are calculated is 52,317 KZT (17,439 KZT x 3 months), where 17,439 KZT is the minimum wage in 2012, the amount of which is established by the Law of the Republic of Kazakhstan of November 24, 2011 “On the republican budget for 2012 - 2014” (hereinafter - the Law on the republican budget);

      11) on line 910.00.011 the amount of social contributions for an individual entrepreneur is 2,616 KZT (52,317 x 5%), where 5% is the rate of social contributions in 2012;

      12) on line 910.00.012 the amount of income from which compulsory pension contributions for an individual entrepreneur are calculated is 52,317 KZT (17,439 KZT x 3 months), where 17,439 KZT is the minimum wage in 2012 established by the Law on Republican budget;

      13) on line 910.00.013 the amount of mandatory pension contributions for an individual entrepreneur is 5232 KZT (52 317 KZT x 10%), where 10% is the rate of mandatory pension contributions.

      12. The section “Calculation of individual income tax, social contributions and mandatory pension contributions from income of individuals”:

      1) in line 910.00.014 the amount of the individual income tax calculated from the income of citizens of the Republic of Kazakhstan paid to individuals and subject to transfer to the budget for the tax period shall be indicated;

      2) in line 910.00.015 the amount of the individual income tax calculated on the income of foreigners and stateless persons paid to individuals and subject to transfer to the budget for the tax period shall be indicated;

      3) in line 910.00.016 the amount of income accrued to individuals from which the mandatory pension contributions are deducted (accrued) for each month of the tax period shall be indicated;

      4) in line 910.00.017 the amount of mandatory pension contributions, calculated from the paid incomes of individuals and to be transferred to accumulative pension funds for the tax period shall be indicated;

      5) in line 910.00.018 shall indicate the amount of the employer's expenses paid to individuals in the form of income for the tax period in accordance with the Law on Mandatory social insurance shall be indicated.

      At the same time, social contributions are made in the amount established by the legislation on Mandatory social insurance against the item of calculation of social contributions. The monthly income accepted for the calculation of social contributions shall not exceed ten-fold minimum wage established by the Law On the Republican Budget;

      6) line 910.00.019 shall indicate the amount of social contributions calculated in accordance with the Law on Mandatory social insurance and payable for the tax period.

      13. In the section "Responsibility of the taxpayer (tax agent)":

      1) the field “Full name of the taxpayer (chief)” indicates last name, first name and patronymic (if any) of the chief in accordance with the constituent documents.

      If the tax return is submitted by an individual, the field should include the last name, first name and patronymic (if any) of the taxpayer, which are completed in accordance with the identity documents;

      2) date of the tax return filing to the tax authority is indicated;

      3) code of the tax authority code at the location of the taxpayer is indicated.

      At the same time, the location of an individual entrepreneur is recognized as the place of pre-emptive implementation of the activity of the individual entrepreneur, declared when registering with the tax authority as the individual entrepreneur.

      The location of a resident legal entity shall be the location of its permanently operating body, as indicated in the constituent documents.

      The location of a non-resident legal entity operating through a permanent establishment without opening a branch or representative office is the place of business in the Republic of Kazakhstan declared when registering as a taxpayer with the tax authority;

      4) the tax authority code at the place of residence of an individual is indicated.

      In this case, as the place of residence of an individual the place of registration of a citizen is recognized in accordance with the legislation of the Republic of Kazakhstan on registration of citizens.;

      5) the field “Full name of the official who accepted the declaration” shall indicate the last name, first name and patronymic (if any) of the tax authority official who accepted the declaration;

      6) the date of receipt of the declaration by an official in accordance with paragraph 2 of Article 584 of the Tax Code is indicated;

      7) the incoming declaration number assigned by the tax authority is indicated;

      8) the date of the postmark affixed by a postal or other communication organization is indicated.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

The rules for drafting of tax reporting
(calculation) of the patent value (form 911.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for preparing tax return (calculation) of the patent cost (Form 911.00) (hereinafter referred to as the Rules) were developed in accordance with the Code of the Republic of Kazakhstan dated 10 December 2008

      “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) and determine the procedure for Drafting of form of tax return (calculation) of the patent cost (hereinafter - the calculation) intended for the calculation of the patent cost. The cost of the patent includes individual income tax (except for individual withholding income tax), social tax, mandatory pension contributions and social contributions. The calculation is made by individual entrepreneurs applying a special tax regime based on their patent.

      2. The calculation consists of the calculation itself (form 911.00) and its schedule (form 911.01) intended to reflect the necessary information for applying a special tax regime based on a patent.

      3. Corrections, erasures and blots are not allowed, when filling in the computation.

      4. If there are no indicators, the corresponding calculation boxes are not filled in.

      5. Schedule to the calculation is drafted in a mandatory manner when filling in the calculation the lines that require disclosure of relevant indicators.

      6. In case of exceeding the number of indicators in the rows available on the sheet of the schedule to the calculation, the similar sheet of the schedule to the calculation is additionally filled.

      7. Arithmetic signs applied in these Rules are as follows: "-" - minus; "x" - multiplication.

      8. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the calculation.

      9. When drafting the computation:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      10. The calculation in accordance with paragraph 3 of Article 61 of the Tax Code is signed by the taxpayer or his/her representative and certified by the seal of the taxpayer or his/her representative, who in the cases established by the legislation of the Republic of Kazakhstan has a seal with his/her name.

      11. When submitting the computation:

      1) in person and on paper- it is compile in two copies, one copy is returned to the taxpayer with the stamp of the tax authority;

      2) by registered mail with a notice on paper-the taxpayer receives notification of the postal or other organization;

      3) in electronic form- the taxpayer receives a notification of acceptance or non-acceptance of tax reporting by the tax reporting system of tax authorities.

      12. The sections “General information about taxpayer” of the schedule specifies the relevant data reflected in the section “General information about taxpayer” of the calculation.

      13. According to the Law of the Republic of Kazakhstan dated January 12, 2007 "On national registers of identification numbers" (hereinafter – the Law on national registers) following is subject to obligatory completion at calculation filing:

      TRN is the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      IIN is the individual identification number since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Drawing up the calculation (form 911.00)

      14. In the section “General information about taxpayer”, the taxpayer indicates the following data:

      1) TRN - tax registration number;

      2) IIN - individual identification number of the taxpayer;

      3) last name, first name, patronymic (if any) or the name of individual entrepreneur.

      When fulfilling a tax obligation, the trustee in accordance with the contract of trust management of property or in other cases of the emergence of trust management, in the line indicates last name, first name and patronymic (if any) of the individual trustee or the name of the legal entity trustee in accordance with the constituent documents;

      4) tax period, for which tax returns are submitted (calculated) (indicate in Arabic numerals);

      5) calculation type. The corresponding boxes are marked with regard to the assignment of the computation to the types of tax reporting specified in Article 63 of the Tax Code;

      6) number and date of notification. boxes are marked in the case of submission of the calculation by notification provided for by paragraph 4) of paragraph 3 of article 63 of the Tax Code;

      7) taxpayer category. boxes are marked if the taxpayer falls into one of the categories listed in row A or B;

      8) currency code, in accordance with schedule 23 "Currency Classifier", approved by the Commission of the Customs Union on September 20, 2010 under No. 378 "On the classifiers used to fill in customs declarations";

      9) the box is marked when the calculation is presented in electronic form;

      10) number of submitted schedules.

      15. In the “Patent value calculation” section:

      1) line 911.00.001 indicates the amount of income;

      2) line 911.00.002 indicates the amount of calculated taxes payable to the budget, defined as the product of line 911.00.001 and the rate established by paragraph 1 of article 432 of the Tax Code (911.00.001 x 2%);

      3) line 911.00.003 indicates the amount of the individual income tax payable to the budget, determined in the amount of 1/2 of the calculated taxes (911.00.002 x 0.5). At the same time, the calculated tax amount is subject to rounding up to 1 KZT: amount of 50 or more tiyn is taken as one tenge, the amount less than 50 tiyn is not taken into account;

      4) line 911.00.004 indicates the amount of social tax payable to the budget, determined in the amount of 1/2 of the calculated taxes, minus social contributions accrued in accordance with the legislation on Mandatory social insurance((911.00.002 х 0.5) – 911.00.005). At the same time, the calculated tax amount is subject to rounding up to 1 KZT: amount of 50 or more tiyn is taken as one tenge, the amount less than 50 tiyn is not taken into account.

      If the amount of social contributions calculated in accordance with the legislation on Mandatory social insurance exceeds the amount of social tax, this line reflects the amount of social tax equal to zero;

      5) line 911.00.005 indicates the amount of social contributions calculated in accordance with the Law of the Republic of Kazakhstan dated 25 April 2003 "On Compulsory Social Insurance" (hereinafter - the Law on Compulsory Social Insurance);

      6) line 911.00.006 indicates the declared income for the calculation of compulsory pension contributions to pension saving funds, determined in accordance with the procedure established by the legislation of the Republic of Kazakhstan on pension benefits;

      7) line 911.00.007 indicates the amount of mandatory pension contributions to pension savings funds, determined in accordance with the procedure established by the pension legislation of the Republic of Kazakhstan.

      16. When submitting Calculations in electronic form, in the section “Information on Payment of the Patent Cost”, lines 911.00.008 A, 911.00.008 B, 911.00.008 C, 911.00.008 D, 911.00.008 E indicate information on individual income and social taxes, social contributions and compulsory pension contributions (name of payment, BCC (budget classification code), payment document number, date of payment, amount) paid in accordance with paragraph 2 of Article 431 of the Tax Code.

      17. The section "Responsibility of taxpayer" indicates:

      1) the field “Full name of taxpayer “ last name, first name, patronymic (if any) of the individual entrepreneur in accordance with the identity documents;

      2) date of calculation submission to the tax authority;

      3) tax authority code by location.

      At the same time, the location of the individual entrepreneur is recognized as the place of pre-emptive implementation of the activity of the individual entrepreneur, declared when registering with the tax authority as an individual entrepreneur.;

      4) code of the tax authority at the place of residence.

      In this case, the place of residence of an individual is recognized as the place of registration of a citizen in accordance with the legislation of the Republic of Kazakhstan on citizens registration.;

      5) the field “Full name of the official who accepted the calculation “ indicates last name, first name, patronymic (if any) of the tax authority employee who accepted the calculation;

      6) the date of acceptance of the calculation by the tax authority employee is indicated in accordance with paragraph 2 of article 584 of the Tax Code;

      7) incoming calculation number is assigned by the tax authority;

      8) postmark date stamped by postal or other communications organization.

2. Drafting of form 911.01

      18. Form 911.01 is intended to reflect the information required for calculation of patent cost and shall be completed by an individual entrepreneur on a mandatory basis.

      19. The "Information about the patent” section:

      1) line 911.01.001 indicates the period for applying a special tax regime based on a patent;

      2) line 911.01.002 indicates the type of business activity;

      3) lines 911.01.003 A, 911.01.003 B, 911.01.003 C, 911.01.003 D, 911.01.003 E, 911.01.003 F specify information on the place of business (name of the region, city or district, and so on).

      Line 911.01.003 G indicates the name of the department store, supermarket, etc., number or name of the department when business takes place in department stores, supermarkets, etc. In case of business activities in the column of road passengers and luggage transport, line 911.01.003 G indicates the number or route of this transportation;

      4) in case of carrying out activities for the lease of property in different localities, the following lines are additionally filled:

      911.01.004 – type of business activity;

      911.01.005 – other place of business activity, other than the location (registration) of the individual entrepreneur.

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Rules for preparing land tax return
(declaration) for payers of the single land tax
(form 920.00)

      Note by the Republican Center of Legal Information!
      The form is posted on the website of "Republican Center for Legal Information" RSE http://rkao.kz/fnoforms; if required, the form in electronic format is available at "Republican Center for Legal Information" RSE.

1. General Provisions

      1. These Rules for preparing land tax return (declarations) for payers of a single land tax (form 920.00) (hereinafter referred to as the Rules) were developed in accordance with the Code of the Republic of Kazakhstan dated 10 December 2008 “On taxes and other obligatory payments to the budget” (Tax Code) and determine the procedure for drawing up tax returns (declaration) for payers of the single land tax (hereinafter - the declaration), intended for the calculation of the single land and social taxes, individual withhold income, payments for the use of water resources from surface sources, payments for emissions into the environment, as well as mandatory pension contributions and social contributions. The declaration is drawn up by taxpayers applying a special tax regime for peasant or private farms.

      2. The tax return consists of the (form 920.00) and its schedules (forms 920.01 to 920.03) designed to provide detailed information on the calculation of the tax liability.

      3. When filling in the tax return, corrections, erasures and blots are not allowed.

      4. If there are no indicators, the corresponding boxes of tax return are not filled.

      5. The schedules to the tax return are obligatorily compiled when filling in the return lines requiring disclosure of relevant indicators.

      6. Schedules to the return are not prepared if there are no data to be disclosed therein.

      7. In case of exceeding the number of indicators in the lines available on the sheet of schedule to the return, the similar sheet of the schedule to the return is additionally filled in.

      8. Arithmetic signs applied in these Rules are as follows: "+" – plus; "–" – minus; "x" – multiplication; "/" – division;" =" – equal.

      9. Negative values of the sums are indicated by the sign “-” in the first left box of the corresponding line (column) of the return.

      10. When the return drafting:

      1) on paper, it is filled with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

      2) on electronic media it is filled in accordance with Article 68 of the Tax Code.

      11. Tax return is signed by the taxpayers or their representatives and certified by the seal of the taxpayers or their representative, having a seal with own name in cases established by the legislation of the Republic of Kazakhstan in accordance with paragraph 3 of Article 61 of the Tax Code.

      12. When the tax return submitting:

      1) in person and on paper - compiled in two copies, one copy is returned to the taxpayer (tax agent) with the stamp of the tax authority;

      2) by registered mail with a notice on paper - the taxpayer receives notification of the postal or other organization;

      3) in electronic form - the taxpayer (tax agent) receives a notification of acceptance or non-acceptance of tax reporting by the tax return system of tax authorities.

      13. The sections “General information about taxpayer (tax agent)” of the schedules specify the relevant data reflected in the section “General information about taxpayer” of the declaration.

      14. In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the tax return:

      TRN – the taxpayer registration number before the entry into force of subparagraph 4) of paragraph 4 of article 3 of the Law On National Registries;

      IIN/BIN – the individual identification number (business identification number) since the day when subparagraph 4) of paragraph 4 of Article 3 of the Law on National Registries enters into force.

2. Drafting of the tax return (form 920.00)

      15. In the section “General information about taxpayer (tax agent)”, the taxpayer (tax agent) indicates the following data:

      1) TRN - tax registration number;

      2) IIN/BIN - individual identification number (business identification number);

      3) taxpayer’s name.

      The last name, first name and patronymic (if any) of the individual and the name of the peasant or farm (if any) shall be indicated.

      When fulfilling a tax obligation, the trustee in accordance with the contract of trust management of property or in other cases of the emergence of trust management, in the line indicates last name, first name and patronymic (if any) of the individual trustee or the name of the legal entity trustee in accordance with the constituent documents;

      4) tax period, for which tax returns are submitted (reporting tax period for which the declaration is submitted) (indicate in Arabic numerals);

      5) declaration type. The corresponding boxes are marked with regard to the assignment of the declaration to the types of tax reporting indicated in Article 63 of the Tax Code;

      6) number and date of notification. boxes A and B are marked in the case of submission of the declaration type provided for by paragraph 4) of paragraph 3 of article 63 of the Tax Code;

      7) taxpayer category.

      boxes are marked if the taxpayer falls into one of the categories listed in row A or B;

      8) currency code, in accordance with schedule 23 "Currency Classifier", approved by the Commission of the Customs Union on September 20, 2010 under No. 378 "On the classifiers used to fill in customs declarations";

      9) number of submitted schedules in the corresponding box.

      16. Section "Calculation of Single Land Tax":

      1) line 920.00.001 A indicates the total area of arable land owned by a peasant or farm enterprises throughout the Republic of Kazakhstan for the tax period.

      Line 920.00.001 B indicates the total area of pastures, natural haycolumns and other land plots owned by peasant or farm enterprises throughout the Republic of Kazakhstan for the tax period;

      2) line 920.00.002 A indicates the total estimated value of arable land held by peasant or farm enterprises throughout the Republic of Kazakhstan for the tax period.

      Line 920.00.002 B indicates the aggregate estimated value of pastures, natural haycolumns and other land plots owned by peasant or farm enterprises throughout the Republic of Kazakhstan for the tax period;

      3) line 920.00.003 A indicates the amount of the calculated single land tax for arable land owned by a peasant or farm enterprises throughout the Republic of Kazakhstan for the tax period.

      Line 920.00.003 B indicates the amount of the estimated single land tax on pastures, natural haycolumns and other land plots owned by a peasant or farm enterprise throughout the Republic of Kazakhstan for the tax period;

      4) line 920.00.004 indicates the total amount of the calculated single land tax at the location of arable land and pastures, natural haycolumns and other land plots owned by the peasant or farm enterprise for the tax period, defined as the sum of 920.00.004 A and 920.00.004 B lines.

      At the same time, the sum of line 920.00.004 is equal to the sum of lines 920.00.005А and 920.00.05В.

      Line 920.00.004 A indicates the amount of the estimated single land tax at the location of arable land for the tax period, defined as the sum of lines 920.01.007 in all forms 920.01.

      Line 920.00.004 B indicates the amount of the estimated single land tax at the location of pastures, natural haycolumns and other land plots for the tax period, defined as the sum of lines 920.01.014 in all forms 920.01;

      5) line 920.00.005 A indicates the amount of the calculated single land tax for the period from January 1 to October 1 of the tax period, and payable to the budget at the location of land plots, no later than November 10 of the current tax period.

      Line 920.00.005 B specifies the amount of the calculated single land tax for the period from October 1 to December 31 of the tax period and payable to the budget at the location of the land plots not later than April 10 of the tax period following the reporting tax period.

      Sum of lines 920.00.005 А and 920.00.05 В equals to the sum of line 920.00.004.

      17. In Section "Calculation of Social Tax":

      1) column A of line 920.00.006 indicates the number of members of the enterprise, including its head and adult members of the enterprise, for each month of the tax period;

      2) column В of line 920.00.006 indicates the number of enterprise workers for each month of the tax period;

      3) column С of line 920.00.006 specifies the following data for each month:

      the amount of social tax calculated for each month of the tax period, defined as the product of the sum of columns A and B of line 920.00.006 and the social tax rate established by section 445 of the Tax Code;

      the total amount of social tax calculated in the line “Total for the tax period”, determined by summing up the indicators from column C of line 920.00.006 for all months of the tax period;

      4) line 920.00.007 A specifies the amount of social tax for the head and members of the enterprise to be paid to the budget at the location of the land plots no later than November 10 of the current tax period. In accordance with Article 445 of the Tax Code, this line is defined as the difference between the calculated amount of social tax for the period from January 1 to October 1 of the tax period and the sum of lines 920.00.015 A and 920.00.019 A.

      Line 920.00.007 B specifies the amount of social tax for the head and members of the farm to be paid to the budget at the location of the land plots no later than April 10 of the tax period following the reporting tax period. In accordance with Article 445 of the Tax Code, this line is defined as the difference between the calculated amount of social tax for the period from October 1 to December 31 of the tax period and the sum of lines 920.00.015 B and 920.00.019 B.

      If the amount of social contributions exceeds the amount of social tax, the amount of social tax becomes zero.

      18. The section “Calculation of individual income tax, social contributions and mandatory pension contributions from income of individuals”:

      1) Lines 920.00.008, 920.00.008 I, 920.00.008 II specify the amounts of income taxed at the source of payment in accordance with Section 160 of the Tax Code, assessed by the tax agent for the tax period. Line 920.00.008 is defined as the sum of lines 920.00.008 I and 920.00.008 II.

      At the same time, line 920.00.008 I indicates the amount of income taxable at the source of payment accrued by the tax agent for the period from January 1 to October 1 of the tax period, and line 920.00.008 II for the period from October 1 to December 31 of the tax period;

      2) lines 920.00.008 А, 920.00.008 А I, 920.00.008 А II indicate the amount of income accrued to employees for the tax period.

      The amount of line 920.00.008 A is determined as the sum of lines 920.00.008 A I and 920.0.008 A II and is included in the amount of line 920.00.008.

      At the same time, line 920.00.008 A I indicates the amount of income accrued to employees for the period from January 1 to October 1 of the tax period, and line 920.00.008 A II for the period from October 1 to December 31 of the tax period;

      3) lines 920.00.008 В, 920.00.008 В I, 920.00.008 В II indicate the amount of accrued income in the form of dividends, interest, winnings for the tax period.

      The amount of line 920.00.008 B is defined as the sum of the lines 920.00.008 I and 920.0.008 B II and is included in Sum of the line 920.00.008.

      At the same time, line 920.00.008 B I indicates the amount of income taxable at the source of payment accrued by the tax agent for the period from January 1 to October 1 of the tax period, and line 920.00.008 B II for the period from October 1 to December 31 of the tax period;

      4) lines 920.00.009, 920.00.009 А, 920.00.009 B indicate the amount of income accrued to employees for the tax period. Amount of line 920.00.009 is defined as the sum of lines 920.00.009 A and 920.00.009 B.

      At the same time, line 920.00.009 A indicates the amount of the individual income tax calculated for the period from January 1 to October 1 of the tax period, and line 920.00.009 B for the period from October 1 to December 31 of the tax period;

      5) line 920.00.010 indicates the amount of debt on income accrued to individuals but not paid by the tax agent as of the end of tax period, excluding mandatory, voluntary pension and voluntary professional pension contributions, insurance premiums and individual income tax. Amount of line 920.00.010 is defined as the sum of lines 920.00.010 A and 920.00.010 B.

      At the same time, line 920.00.010 A specifies the amount of arrears on income accrued but not paid by the tax agent to individuals for the period from January 1 to October 1 of the tax period, and line 920.00.010 B for the period from October 1 to December 31 of the tax period;

      6) lines 920.00.011, 920.00.011 A, 920.00.011 B indicates the amounts of income paid to individuals for the tax period.

      The line 920.00.011 is defined as the sum of lines 920.00.011 A and 920.00.011 B.

      At the same time, line 920.00.011 A indicates incomes paid to individuals for the period from January 1 to October 1 of the tax period, and line 920.00.011 B for the period from October 1 to December 31 of the tax period;

      7) lines 920.00.012, 920.00.012 A, 920.00.012 B indicates the amounts of the estimated individual income tax from income paid to individuals who are citizens of the Republic of Kazakhstan and subject to transfer to the budget for the tax period.

      Line 920.00.012 is defined as the sum of lines 920.00.012А and 920.00.012В.

      Line 920.00.012 A specifies the amount of the calculated individual income tax from income paid to individuals who are citizens of the Republic of Kazakhstan for the period from January 1 to October 1 of the tax period and that are subject to payment to the budget at the location of land plots, not later than 10 November of the current tax period.

      Line 920.00.012 B specify the amount of the calculated individual income tax from income paid to individuals who are citizens of the Republic of Kazakhstan for the period from October 1 to December 31 of the tax period and that are subject to payment to the budget at the location of land plots, not later than 10 April tax period following the reporting tax period;

      8) lines 920.00.013, 920.00.013 A and 920.00.013 B specify the amounts of the calculated individual income tax from income paid to foreign individuals and stateless persons resident and non-resident of the Republic of Kazakhstan in accordance with Articles 189, 190 of the Tax Code and that are subject to transfer to the budget for the tax period.

      Line 920.00.013 is defined as the sum of lines 920.00.013А and 920.00.013В.

      Line 920.00.012 A specifies the amount of the calculated individual income tax from income paid to individuals who are foreigners and stateless persons for the period from January 1 to October 1 of the tax period and that are subject to payment to the budget at the location of land plots, not later than 10 November of the current tax period.

      Line 920.00.013 B specify the amount of the calculated individual income tax from income paid to individuals who are foreigners and stateless persons for the period from October 1 to December 31 of the tax period and that are subject to payment to the budget at the location of land plots, not later than 10 April tax period following the reporting tax period;

      9) lines 920.00.014, 920.00.014 A and 920.00.014 B specify the employer's expenses paid to individuals in the form of income for the tax period in accordance with the Law of the Republic of Kazakhstan dated 25 April 2003 "On Compulsory Social Insurance" (hereinafter - the Law on Compulsory Social Insurance).

      In this case, line 920.00.014 A indicates the amounts of expenses of the employer for the period from January 1 to October 1 of the tax period, and line 920.00.014 B for the period from October 1 to December 31 of the tax period.

      At the same time, social contributions are made in the amount established by the Law on Mandatory social insuranceagainst the object of calculation of social contributions. The monthly income accepted for the calculation of social contributions shall not exceed ten-fold minimum wage established by the Law on the Republican budget.;

      10) lines 920.00.015, 920.00.015 A, and 920.00.015 B indicate the amounts of social contributions for the tax period, calculated in accordance with the Law on Compulsory Social Insurance.

      Line 920.00.015 is defined as the sum of lines 920.00.015 A and 920.00.015 B.

      Line 920.00.015 A indicate the amount of social contributions calculated for the period from January 1 to October 1 of the tax period and payable no later than November 10 of the current tax period.

      Line 920.00.015 B indicates the amount of social contributions calculated for the period from October 1 to December 31 of the tax period and that are payable no later than April 10 of the tax period following the reporting tax period;

      11) line 920.00.016, 920.00.016 A and 920.00.016 B indicate the amounts of income accrued to individuals from which the mandatory pension contributions for the tax period are deducted (charged) in accordance with the pension legislation of the Republic of Kazakhstan.

      Line 920.00.016 is defined as the sum of lines 920.00.016 A and 920.00.016 B.

      At the same time, line 920.00.016 A indicates the amount of income accrued to individuals from which the mandatory pension contributions are deducted (accrued) for the period from January 1 to October 1 of the tax period, and in line 920.00.014 B for the period from October 1 to 31 December tax period;

      12) lines 920.00.017, 920.00.017 A and 920.00.017 B specify the amounts of compulsory pension contributions calculated from the paid incomes of individuals and that are subject to transfer to accumulative pension funds for the tax period in accordance with the pension legislation of the Republic of Kazakhstan.

      Line 920.00.017 is defined as the sum of lines 920.00.017 A and 920.00.017 B.

      Line 920.00.017 A specify the amount of mandatory pension contributions calculated from the paid incomes of individuals for the period from January 1 to October 1 of the tax period and that are subject to transfer to accumulative pension funds not later than November 10 of the current tax period.

      Line 920.00.017 B indicate the amount of mandatory pension contributions calculated from the paid income of individuals for the period from October 1 to December 31 of the tax period and that are subject to transfer to accumulative pension funds no later than April 10 of the tax period following the reporting tax period.

      19. The section "Calculation of social contributions and mandatory pension contributions for the head and members of enterprise, including full-aged persons":

      1) lines 920.00.018, 920.00.018 A and 920.00.018 B specify the incomes of the head and members of enterprise, from which social deductions are calculated in accordance with the Law on Compulsory Social Insurance.

      Line 920.00.018 equals to the sum of lines 920.00.018 A and 920.00.018 B.

      Line 920.00.018 A indicates the incomes of the head and members of enterprise, from which social contributions are calculated for the period from January 1 to October 1 of the tax period, and line 920.00.018 B for the period from October 1 to December 31 of the tax period;

      2) lines 920.00.019, 920.00.019 A, and 920.00.019 B indicate the amounts of social contributions for the head and members of enterprise for the tax period, determined in accordance with the Law on Compulsory Social Insurance.

      Line 920.00.019 is defined as the sum of lines 920.00.019 A and 920.00.019 B.

      Line 920.00.019 A indicate the amount of social contributions calculated for the period from January 1 to October 1 of the tax period and payable no later than November 10 of the tax period.

      Line 920.00.019 B indicates the amount of social contributions calculated for the period from October 1 to December 31 of the tax period and that are payable no later than April 10 of the tax period following the reporting tax period;

      3) line 920.00.020, 920.00.020 A and 920.00.020 B indicate the amounts of income accrued to the head and members of enterprise from which the mandatory pension contributions for the tax period are deducted (charged) in accordance with the pension legislation of the Republic of Kazakhstan.

      Line 920.00.020 is defined as the sum of lines 920.00.020 A and 920.00.020 B.

      At the same time, line 920.00.020 A indicates the amount of income accrued to the head and members of enterprise from which the mandatory pension contributions are deducted (accrued) for the period from January 1 to October 1 of the tax period, and in line 920.00.020 B for the period from October 1 to 31 December tax period;

      4) lines 920.00.021, 920.00.021 A and 920.00.021 B specify the amounts of compulsory pension contributions calculated from the paid incomes of the head and members of the enterprise and that are subject to transfer to accumulative pension funds for the tax period in accordance with the pension legislation of the Republic of Kazakhstan.

      Line 920.00.021 is defined as the sum of lines 920.00.021 A and 920.00.021 B.

      Line 920.00.021 A specify the amount of mandatory pension contributions calculated from the paid incomes of the head and members of enterprise for the period from January 1 to October 1 of the tax period and that are subject to transfer to accumulative pension funds not later than November 10 of the tax period.

      Line 920.00.021 B indicate the amount of mandatory pension contributions calculated from the paid income of the head and members of enterprise for the period from October 1 to December 31 of the tax period and that are subject to transfer to accumulative pension funds no later than April 10 of the tax period following the reporting tax period.

      20. In the section "Responsibility of the taxpayer (tax agent)":

      1) the field “Full name of the taxpayer (chief)” indicates last name, first name and patronymic (if any) of the chief in accordance with the constituent documents. If the declaration is submitted by an individual, the field indicates the last name, first name and patronymic (if any) of the taxpayer in accordance with the identity documents;

      2) declaration submission date.

      The date of submission of the declaration to the tax authority is specified;

      3) code of the tax authority at the location of land.

      The code of the tax authority at the location of land is specified;

      4) code of the tax authority at the place of residence.

      The code of the tax authority at the place of residence of an individual is indicated.

      In this case, the place of residence of an individual is recognized as the place of registration of a citizen in accordance with the legislation of the Republic of Kazakhstan on citizens registration.;

      5) the field “Full name of the official who accepted the declaration” indicates the last name, first name and patronymic (if any) of the employee of the tax authority who accepted the declaration;

      6) date of declaration admission.

      The date of submission of the tax return in accordance with paragraph 2 of Article 584 of the Tax Code is specified;

      7) reference number of the document

      The tax return registration number assigned by the tax authority is specified;

      8) postal stamp date.

      The postal stamp date made by the postal or other means of communication is indicated.

3. Drafting of form 920.01 - single land tax

      20. Form 920.01 is intended to reflect information on the calculation of the amount of the single land tax for the tax period for each land plot:

      available on the right of private property, primary land use, including land leased;

      available on the right of secondary land use.

      If the taxpayer has land plots with different indicators (periods of ownership; identification documents for land plots, etc.), a separate schedule is filled in for each land plot under the form 920.01.

      21. In the section "General information about the taxpayer" in line 4, the box with appropriate type of property for land lot is marked.

      22. The "Calculation of the single land tax for arable” section:

      1) line 920.01.001 indicates the code of the tax authority at the place where the arable land is actually used;

      2) line 920.01.002 indicates the cadastral number of arable land according to the land legislation of the Republic of Kazakhstan;

      3) line 920.01.003 indicates the area of arable land in hectares;

      4) line 920.01.004 indicates the estimated value of arable land according to the data of the act determining the estimated value of the land plot.

      In the absence of this act, line 920.01.004 indicates the estimated value of arable land, determined on the basis of the estimated value of 1 hectare of land on average for the district, in accordance with paragraph 2) of paragraph 1 of article 441 of the Tax Code;

      5) line 920.01.005 indicates the number of months of use (possession) of arable land during the tax period;

      6) line 920.01.006 states the specific weight of the land plot from the total area of arable land defined by the formula (920.01.003 / 920.00.001А x 100);

      7) line 920.01.007 indicates the amount of the calculated single land tax on arable land payable to the budget for the tax period, determined by the formula (910.00.003 A х 910.01.006).

      Examples of calculating the amount of the single land tax on arable land payable to the budget for 2011 (tax period).

      Example 1. If the payer of the single land tax in the Republic of Kazakhstan has one land lot "arable land" used for sowing crops:

No.

Location
of
the land
lot

Area
of the land
lot
(hectar)

Estimated
cost
of the land
lot (in
mln.tenge)

Actual
period of
land lot
use
in
2011
(months)

Estimated
cost for
the actual period
of land lot
use
(in mln. tenge)

1.

North
Kazakhstan
Oblast, Rayon
named after Shal–Akyn

700 ha

21.0

6 months

10.5 mln. tenge
(21.0 / 12 х 6)

Total:


700 ha
(total
area)



10.5 mln.tenge
(total
estimated
cost)

      Based on the total area (700 hectares), the single land tax rate in accordance with paragraph 1 of article 444 of the Tax Code is: 0.1% of the total estimated value from 500 hectares + 0.2% of the total estimated value per hectare exceeding 500 hectares. Calculation:

      total estimated cost from 500 hectares: 7.5 million tenge ((10.5 million tenge x 500 ha) / 700 ha);

      total estimated cost per hectare in excess of 500 hectares: 3.0 million tenge ((10.5 million tenge x (700 hectares - 500 hectares)) / 700 hectares), where (700 hectares - 500 hectares) is;

      the amount of the single land tax payable to the budget for 2009 at the location of the land plot: 13.5 thousand tenge ((0.1% x 7.5 million tenge) + (0.2% x 3.0 million tenge)).

      Example 2. If the payer of the single land tax has two land plots “arable land” used for sowing crops in different Rayons of the same Oblast of the Republic of Kazakhstan:

No.

Location
of
the land
lot

Area
of the land
lot
(hectar)

Estimated
cost
of the land
lot (in
mln.tenge)

Actual
period of
land lot
use
in
2011
(months)

Estimated cost
for actual period of
land lot
use (in mln. tenge)

1.

Akmolinskaya
Oblast,
Yessilskiy
Rayon

800 ha

16.0

9 months

12.0 million tenge
(16.0 / 12 х 9), where 12 –
number of months in a year

2.

Akmolinskaya
Oblast,
Zhaksynskiy
Rayon

1,200 ha

24.0

12 months

24.0 mln. tenge
(24.0 / 12 х 12)

Total:


2,000 ha
(total
area)



36.0 mln.tenge
(total estimated
cost)

      Based on the total area of the 2 land lots (2,000 hectares), the single land tax rate in accordance with paragraph 1 of article 444 of the Tax Code is: 0.3 % of the total estimated value from 1,500 hectares + 0.4 % of the total estimated value per hectare exceeding 1,500 hectares. Calculation:

      total estimated cost from 1,500 hectares: 27.0 million tenge ((36.0 million tenge x 1,500 ha) / 2,000 ha);

      total estimated cost per hectare in excess of 1,500 hectares: 9.0 million tenge ((36.0 million tenge x (2,000 hectares - 1,500 hectares)) / 2,000 hectares), where (2,000 hectares - 1,500 hectares) is;

      the amount of the single land tax payable to the budget for 2010 for the two land lots owned by the payer of the single land lot: 117.0 thousand tenge ((0.3 % x 27.0 million tenge) + (0.4 % x 9.0 million tenge)).

      Since according to Article 447 of the Tax Code, the declaration on form 920.00 to the tax authorities and the payment of the single land tax is made at the location of the land lots, we calculate from the calculated total amount of the single land tax (117.0 thousand tenge) the amount of the single land tax payable to budget for the location of each land plot:

      The amount of the single land tax payable to the budget of Yessilskiy Rayon of Akmolinskaya Oblast for a land plot of 800 hectares for 2010: 46.8 thousand tenge (117.0 thousand tenge x 40% (800 ha / 2,000 ha x 100)), where 2,000 ha is the total land area;

      the amount of the single land tax payable to the budget of the Zhaksynskiy Rayon of the Akmolinskaya Oblast for a land plot of 1,200 hectares for 2010: 70.2 thousand tenge (117.0 thousand tenge x 60% (1,200 ha / 2,000 ha x 100)).

      Example 3. If the payer of the single land tax has three land plots “arable land” used for sowing crops in different Oblasts of the Republic of Kazakhstan:

No.

Location
of
the land
lot

Area
of the land
lot
(hectar)

Estimated
cost
of the land
lot (in
mln.tenge)

Actual
period of
land lot
use
in
2011
(months)

Estimated
cost for
the actual period
of land lot
use
(in mln. tenge)

1.

Kostanayskaya
Oblast,
Kamystinskiy
Rayon

1,600 ha

64.0

8 months

42.7 million tenge
(64.0 / 12 х 8),
where 12 –
number of months
in a year

2.

North
Kazakhstan
Oblast, Rayon
named after
Shal–Akyn

700 ha

21.0

6 months

10.5 mln. tenge
(21.0 / 12 х 6)

3.

Akmolinskaya
Oblast,
Zhaksynskiy
Rayon

1,200 ha

24.0

12 months

24.0 mln. tenge
(24.0 / 12 х 12)

Total:


3,500 ha
(total
area)



77.2 mln.tenge
(total
estimated
cost)

      Based on the total area of the 3 land lots (3,500 hectares), the single land tax rate in accordance with paragraph 1 of article 444 of the Tax Code is: 0.4 % of the total estimated value from 3,000 hectares + 0.5 % of the total estimated cost per hectare exceeding 3,000 hectares. Calculation:

      total estimated cost from 3,000 hectares: 66.2 million tenge ((77.2 million tenge x 3,000 ha) / 3,500 ha);

      total estimated cost per hectare in excess of 3,000 hectares: 11.0 million tenge ((77.2 million tenge x (3,500 hectares - 3,000 hectares)) / 3,500 hectares), where (3,500 hectares - 3,000 hectares) is;

      the amount of the single land tax payable to the budget for 2011 for the three land lots owned by the payer of the single land lot: 319.8 thousand tenge ((0.4 % x 66.2 million tenge) + (0.5 % x 11.0 million tenge)).

      Since according to Article 447 of the Tax Code, the declaration on form 920.00 to the tax authorities and the payment of the single land tax is made at the location of the land lots, we calculate from the calculated total amount of the single land tax (319.8 thousand tenge) the amount of the single land tax payable to budget for the location of each land plot:

      The amount of the single land tax payable to the budget of Kostanayskaya Oblast (Kamystinskiy Rayon) for a land plot of 1,600 hectares for 2011: 146.1 thousand tenge (319.8 thousand tenge x 45.7 % (1,600 ha / 3,500 ha x 100)), where 3,500 ha is the total land area;

      the amount of the single land tax payable to the budget of the North Kazakhstan Oblast (Rayon named after Shal–Akyn) for a land plot of 700 hectares for 2010: 64.0 thousand tenge (319.8 thousand tenge x 20 % (700 ha / 3,500 ha x 100));

      the amount of the single land tax payable to the budget of the Akmolinskaya Oblast (Zhaksynskiy Rayon) of the for a land plot of 1,200 hectares for 2010: 109.7 thousand tenge (319.8 thousand tenge х 34.3 % (1,200 ha / 3,500 ha х 100)).

      23. The section "Calculation of a single land tax on pastures, natural haycolumns and other land lots":

      1) line 920.01.001 indicates the code of the tax authority at the place where the land lot is actually used;

      2) line 920.01.009 indicates the cadastral number of land lot according to the land legislation of the Republic of Kazakhstan;

      3) line 920.01.010 indicates the area of land lot in hectares;

      4) line 920.01.011 indicates the estimated value of land lot according to the data of the act determining the estimated value of the land plot.

      In the absence of the said act, this line indicates the estimated value of the land lot, determined on the basis of the estimated value of 1 hectare of land on average for the district, in accordance with paragraph 2) of paragraph 1 of article 441 of the Tax Code;

      5) line 920.01.012 indicates the number of months of use (possession) of the land lot during the tax period;

      6) line 920.01.006 states the specific weight of the land plot from the total area of pastures, natural haycolumns and other land lots defined by the formula (920.01.009 / 920..00001 x 100);

      7) line 920.01.014 in line 920.01.007 indicates the amount of the estimated single land tax on pastures, natural haycolumns and other land lots payable to the budget for the tax period, defined by the formula (910.00.003 B х 910.01.013).

      An example of calculating the amount of the single land tax payable to the budget for 2011 (tax period), if the payer of the single land tax has in two land lots systematically used for haymaking or for grazing animals in different regions of the Republic of Kazakhstan:

No.

Location
of
the land
lot

Area
of the land
lot
(hectar)

Estimated
cost
of the land
lot (in
mln.tenge)

Actual
period of
land lot
use
in
2010
(months)

Estimated cost for
the actual period of
land lot
use (in mln. tenge)

1.

Akmolinskaya
Oblast,
Zhaksynskiy
Rayon

1,200 ha

24.0

12 months

24.0 mln. tenge
(24.0 / 12 х 12)

2.

North
Kazakhstan
Oblast, Rayon
named after
Shal–Akyn

700 ha

21.0

6 months

10.5 mln. tenge
(21.0 / 12 х 6)

Total:


1,900 ha
(total
area)



34.5 mln.tenge
(total estimated
cost)

      Based on the total area of the 2 land lots (1,900 hectares), the single land tax rate in accordance with paragraph 1 of article 444 of the Tax Code is: 0.1% to the total estimated cost of land lots. Calculation:

      the amount of the single land tax payable to the budget for 2011 for two land lots held by the payer of the single land tax: 34.5 thousand tenge (0.1% x 34.5 million tenge).

      Since according to Article 447 of the Tax Code, the declaration on form 920.00 to the tax authorities and the payment of the single land tax is made at the location of the land lots, we calculate from the calculated total amount of the single land tax (34.5 thousand tenge) the amount of the single land tax payable to budget for the location of each land plot:

      the amount of the single land tax payable to the budget of Akmolinskaya Oblast (ZhaksynskiyRayon) for a land lot of 1,200 hectares for 2010: 21.7 thousand tenge (34.5 thousand tenge x 63 % (1,200 ha / 1,900 ha x 100));

      the amount of the single land tax payable to the budget of the North Kazakhstan Oblast (Rayon named after Shal–Akyn) for a land plot of 700 hectares for 2010: 12.8 thousand tenge (34.5 thousand tenge x 37 % (700 ha / 1,900 ha x 100)).

Drafting of form 920.02 – Payment for the use of
water resources of surface sources

      24. Form 920.02 is intended to reflect information on the calculation of the amount of payment for the use of water resources of surface sources for each type of special water use for the tax period (year).

      25. The section "General information about the taxpayer":

      1) boxes A and B of line 4 are filled in if there is a permit for special water use;

      2) line 5 indicates the type of special water use.

      One box is marked depending on the type of special water use established by the water legislation of the Republic of Kazakhstan;

      3) line 6 indicates the code of the tax authority at the place of special water use specified in the permit document;

      4) line 7 indicates the units of water use measurement.

      Appropriate box with measurement unit of special water use being performed, and specified in the line "Type of special water use", is marked.

      26. The section “Information on the volume of water used for payment calculating” is completed in the units of water use indicated in line 7:

      1) line 920.02.001 indicates the established water use limit;

      2) line 920.02.002 indicates the actual volume of special water use within the established limit for the tax period;

      3) line 920.02.003 indicates the actual volume of special water use in excess of the established limit for the tax period.

      27. The section “Information about the established rates for calculating payments for the use of water resources of surface sources”:

      1) line 920.02.004 indicates the rate of payment for the use of water resources of surface sources within the established limit, established by the local representative body of the region (the city of republican status, the capital), in accordance with paragraph 1 of article 487 of the Tax Code;

      2) line 920.02.005 indicates the rate of payment for the use of water resources of surface sources in excess of the established limit, determined by an increase of five times the established rates of payment (920.02.004) in accordance with paragraph 2 of article 487 of the Tax Code.

      28. The section "Calculation of payments for the use of water resources of surface sources to be paid to the budget":

      1) line 920.02.006 indicates the amount of the calculated payment for the use of water resources of surface sources within the established limit to be paid to the budget for the tax period, defined as the product of lines 920.02.002 and 920.02.004;

      2) line 920.02.007 indicates the amount of calculated payment for the use of water resources of surface sources in excess of the established limit to be paid to the budget for the tax period, defined as the product of lines 920.02.003 and 920.02.005;

      3) line 920.02.008 indicates the total amount of the calculated payment for the use of water resources of surface sources to be paid to the budget for the tax period, defined as the amount of payment for the use of water resources of surface sources within (920.02.006) and in excess of the established limit (920.02.007 ).

      Line 920.02.008 A specifies the amount of the calculated fee for the period from January 1 to October 1 of the tax period to be paid to the budget no later than November 10 of the current tax period.

      Line 920.02.008 B indicates the amount of the calculated fee for the period from October 1 to December 31 of the tax period to be paid to the budget no later than April 10 of the tax period following the reporting tax period.

5. Drafting of form 920.03 – Payment for emissions
to the environment

      29. Form 920.03 is intended to reflect information on the calculation of the amount of payment for emissions into the environment for each type of special nature use for the tax period.

      30. The section "General information about the taxpayer":

      1) the corresponding boxed of line 4 contain the number, date of issue of the permit, category of objects (I, II, III, IV), date of receipt of the permit and the actual date of expiry of the permit (completed for the environmental permit for emissions into the environment);

      2) line 5 indicates the type of special nature use.

      One box is marked, depending on the type of special nature use established by the environmental legislation of the Republic of Kazakhstan;

      3) line 6 indicates the type of pollutant.

      The number of the paragraph of the relevant paragraph of section 495 of the Tax Code is indicated.

      For example, when filling out schedule 920.02 for technical and elementary sulfur, the number of paragraph 1.3.7 of paragraph 6 of article 495 of the Tax Code is indicated in this box;

      4) line 7 is the tax authority code.

      The code of the tax authority at the location of the object of pollution (for stationary sources of pollution) or at the place of state registration of mobile sources of pollution is indicated;

      5) line 8 is the measurement unit for nature use.

      Appropriate box with measurement unit of special nature use being performed, and specified in the line "Type of special water use", is marked.

      31. The section “Information on the volume of pollution for calculating payment for emissions into the environment” is completed in the units of nature use indicated in line 7:

      1) line 920.03.001 indicates the established limit of nature use;

      2) line 920.03.002 indicates the actual volume of emissions to the environment for the tax period within the established standards;

      3) line 920.03.003 indicates the actual volume of emissions to the environment in excess of the established standards (if any).

      32. The section “Information about the established rates for calculating payments for emissions into the environment”:

      1) line 920.03.004 indicates the rate of payment for emissions into the environment within the established limit in accordance with article 495 of the Tax Code.

      For example, when filling out schedule 920.03 for diesel fuel, a rate of 0.45 MCI is applied for 1 ton of used fuel in accordance with paragraph 2) of paragraph 4 of Article 495 of the Tax Code;

      2) line 920.03.005 indicates the amount of the increase in the rate of payment by the decision of local representative bodies in accordance with paragraph 9 of article 495 of the Tax Code.

      For example, when filling out schedule 920.03 for mercaptan (paragraph 8), paragraph 3 of article 495 of the Tax Code) local representative bodies have the right to increase the rate of payment by no more than twenty times;

      3) line 920.03.006 indicates the rate of payment within the established limit, taking into account the size of the rate increase by decision of local representative bodies, defined as the product of lines 920.03.004 and 920.03.005;

      4) line 920.03.007 indicates the rate of payment for emissions into the environment above the established limit, determined by an increase of ten-fold rate of payment provided for by article 495 of the Tax Code, or the rates of payment, taking into account the amount of increase in the rate of payment according to the decision of local representative bodies (920.03.004 х 10) or (920.03.006 x 10). The coefficient stipulated in line 920.03.008 does not apply to excess emissions into the environment;

      5) in line 920.03.008, a box is marked if the payer for the emissions into the environment applies a reduction factor in the amount of 0.2 according to paragraph 2) of paragraph 7 of article 495 of the Tax Code;

      6) line 920.03.09 indicates the rate of payment for emissions into the environment within the limit, taking into account the amount of the rate of payment as decided by local representative bodies in accordance with paragraph 9 of article 495 of the Tax Code and the coefficient applicable to payers of payment according to paragraph 2) of paragraph 7 of article 495 the Tax Code, defined as the product of lines 920.03.004 and 920.03.008 or 920.03.006 and 920.03.008.

      33. The section "Calculation of payments for emissions into the environment to be paid to the budget":

      1) line 920.03.010 indicates the amount of the calculated payment for emissions into the environment within the established limit for the tax period, defined as the product of lines 920.03.002 and 920.03.004 or 920.03.002 and 920.03.006, or 920.03.002 and 920.03.009;

      2) line 920.03.011 indicates the amount of the calculated payment for emissions into the environment in excess of the established limit for the tax period, defined as the product of lines 920.03.002 x 920.03.007;

      3) line 920.03.012 indicates the total amount of payment for emissions into the environment payable to the budget for the tax period, defined as the sum of lines 920.03.010 + 920.03.011.

      Line 920.03.012 A states the amount of the calculated fee for the period from January 1 to October 1 of the tax period, and line 920.03.012 B states the amount of the calculated fee for the period from October 1 to December 31 of the tax period.

  Approved
by Resolution of the
Government of the Republic
of Kazakhstan
dated 30 November 2012
No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 1.3 Balance Sheet

      thousand tenge

line
number

account
code

Account name

Beginning of reporting
period

Turnover

End of
reporting
period

balance

balance

D-t

C-t

D-t

C-t

D-t

C-t

1

2

3

4

5

6

7

8

9

1

SECTION 1.

SHORT-TERM ASSETS







2

1000

MONETARY FUNDS







3

1100

SHORT-TERM FINANCIAL
INVESTMENTS







4

1110

Short-term
granted loans







5

1120

Short-term financial
assets intended for
trade







6

1130

Short-term investments
held to maturity







7

1140

Short-term financial
investments available
for sale







8

1150

Other short-term
financial investments







9

1200

SHORT-TERM ACCOUNTS
RECEIVABLE







10

1210

Short-term accounts
receivable of buyers and
customers







11

1220

Short-term accounts
receivable of affiliated
organizations







12

1230

Short-term accounts
receivable of associated organizations
and joint ventures







13

1240

Short-term accounts
receivable of branches and
structural subdivisions







14

1250

Short-term accounts
receivable of employees







15

1260

Short-term accounts
receivable in rent







16

1270

Short-term remunerations
receivable







17

1280

Other short-term
accounts receivable







18

1290

Reserve for doubtful
claims







19

1300

RESERVES







20

1310

Raw materials







21

1320

Finished products







22

1330

Goods







23

1340

Incomplete production







24

1350

Other reserves







25

1360

Reserve for write-off







26

1400

CURRENT TAX ASSETS







27

1410

Corporate income tax







28

1420

Value added tax







29

1430

Other taxes and other
obligatory payments to the budget







30

1500

LONG-TERM ASSETS
INTENDED FOR SALE







31

1600

OTHER SHORT-TERM ASSETS







32

 SECTION 2.

LONG-TERM ASSETS







33

2000

LONG-TERM FINANCIAL
INVESTMENTS







34

2010

Long-term
lending







35

2020

Long-term investments
held to maturity







36

2030

Long-term financial
investments available
for sale







37

2040

Other long-term
financial investments







38

2100

LONG-TERM ACCOUNTS
RECEIVABLE







39

2110

Long-term indebtedness
of buyers and customers







40

2120

Long-term accounts
receivable of affiliated
organizations







41

2130

Long-term accounts
receivable of associated organizations
and joint ventures







42

2140

Long-term accounts
receivable of branches and
structural subdivisions







43

2150

Long-term accounts
receivable of employees







44

2160

Long-term accounts
receivable in rent







45

2170

Long-term remunerations
receivable







46

2180

Other long-term
accounts receivable







47

2200

INVESTMENTS ACCOUNTED
BY EQUITY ACCOUNTING







48

2210

Investments accounted
by equity accounting







49

2300

INVESTMENT IN REAL ESTATE







50

2310

Investment in real estate







51

2320

Depreciation and impairment
of real estate investments







52


Depreciation of the real estate
investments







53

2400

FIXED ASSETS







54

2410

Fixed assets







55


Land







56


Buildings







57



Buildings received
under a
finance lease







58



Buildings received
by lease
agreement







59



Other buildings







60


Structures







61



Structures received
under a
finance
lease







62



Structures received
by lease
agreement







63



Other structures







64


Machines







65



Machines received
under a
finance lease







66



Machines received
by lease
agreement







67



Other machines







68


Equipment







69



Equipment received
under a
finance
lease







70



Structures received
by lease
agreement







71



Other
equipment







72


Transfer devices







73



Transfer
devices
received
under a finance
lease







74



Transfer
devices received
by lease
agreement







75



Other
transfer
devices







76


Transport vehicles







77



Transport
vehicles
received
under a finance
lease







78



Transport
vehicles received
by lease
agreement







79



Other
transport
vehicles







80


Computer, peripheral
and data
processing equipment







81



Computer,
peripheral
and data
processing
equipment
received
under
financial lease







82



Computer,
peripheral
and data
processing
equipment
received
by lease agreement







83



Other
computer,
peripheral
and data
processing
equipment







84


Office furniture







85



Office furniture
received
under a finance
lease







86



Office furniture received
by lease
agreement







87



Other office
furniture







88


Other fixed assets







89



Other fixed
assets
received
under a finance
lease







90



Other fixed
assets received
by lease
agreement







91



Other fixed
assets







92

2420

Depreciation and impairment
of fixed assets







93


Impairment of fixed assets







94

2500

BIOLOGICAL ASSETS







95

2600

EXPLORATION AND EVALUATION
ASSETS







96

2610

Exploration and evaluation
assets







97

2620

Depreciation and impairment
of exploration and evaluation
assets







98


Depreciation of exploration and
evaluation assets







99


Impairment of exploration and
evaluation assets







100

2700

INTANGIBLE ASSETS







101

2800

DEFERRED TAX ASSETS







102

2900

OTHER LONG-TERM ASSETS







103

2910

Long-term advances issued







104

2920

Prepaid expenses







105

2930

Construction in progress







106

SECTION 3.

SHORT-TERM LIABILITIES







107

3000

SHORT-TERM FINANCIAL
LIABILITIES







108

3100

TAX OBLIGATIONS







109

3110

Corporate income
tax payable







110

3120

Individual income
tax







111

3130

Value added
tax







112

3140

Excise taxes







113

3150

Social tax







114

3160

Land tax







115

3170

Vehicle
tax







116

3180

Property tax







117

3190

Other taxes







118

3200

LIABILITIES IN OTHER
BINDING AND VOLUNTARY
PAYMENTS







119

3300

SHORT-TERM ACCOUNTS
PAYABLE







120

3400

SHORT-TERM ESTIMATED
LIABILITIES







121

3410

SHORT-TERM WARRANTY
LIABILITIES







122


Provisions for warranty
service







123


Provisions for guarantees issued







124


Other short-term
warranty liabilities







125

3420

Short-term liabilities
for legal claims







126


Lawsuits reserves







127


Other short-term
liabilities on legal
claims







128

3430

Short-term estimated
liabilities for
employee benefits







129


Reserves for paid
employee leave







130


Reserves for payment of premiums by
the year results







131


Other short-term
estimated liabilities for
employee benefits







132

3440

Other short-term
estimated liabilities







133

3500

OTHER SHORT-TERM
LIABILITIES







134

3510

Short-term advances
received







135


Advances received under
stock replenishment







136


Advances received for
work and service
performance







137


Other advances received







138

3520

Revenue of the future periods







139


Negative goodwill







140


Government subsidies







141


Other revenue of future
periods







142

3530

Group liabilities for
retirement intended for
sale







143

3540

Other short-term
liabilities







144

SECTION 4

LONG-TERM LIABILITIES







145

4000

LONG-TERM FINANCIAL
LIABILITIES







146

4010

Long-term
bank loans







147


Long-term bank loans
in tenge







148


Long-term bank loans
in currency







149

4020

Long-term loans received







150


Long-term loans in tenge
received from organizations that
are not banks







151


Long-term loans in currency
received from organizations that
are not banks







152

4030

Other long-term
financial liabilities







153


Long-term repayable
bonds







154


Other long-term
financial liabilities







155

4100

LONG-TERM ACCOUNTS
PAYABLE







156

4110

Long-term indebtedness
to suppliers and contractors







157


Bills Payable







158


Notes payable







159


Other long-term
indebtedness to suppliers and
contractors







160

4120

Long-term accounts
payable to affiliated
organizations







161

4130

Long-term accounts
payable to associated organizations
and joint ventures







162

4140

Long-term accounts
payable to branches and
structural subdivisions







163

4150

Long-term accounts
payable for rent







164


Long-term indebtedness in
operational lease







165


Long-term indebtedness in
financial lease







166

4160

Long-term remunerations
payable







167


Long-term remunerations
payable in received loans







168


Long-term remunerations
payable in securities
issued into circulation







169


Long-term remunerations
payable on financial lease







170


Long-term remunerations
payable on lease







171


Other long-term
remunerations payable







172

4170

Other long-term
accounts payable







173


Long-term indebtedness
in lease







174


Long-term remunerations
payable on trust
management







175


Other long-term
accounts payable







176

4200

LONG-TERM ESTIMATED
LIABILITIES







177

4210

Long-term warranty
liabilities







178


Provisions for warranty
service







179


Other long-term
warranty liabilities







180

4220

Long-term estimated
liabilities on legal
claims







181


Lawsuits reserves







182


Other long-term
liabilities on legal
claims







183

4230

Long-term estimated
liabilities for
employee benefits







184

4240

Other long-term estimated
liabilities







185

4300

DEFERRED TAX
LIABILITIES







186

4310

Deferred tax
liabilities on
corporate income
tax







187

4400

OTHER LONG-TERM
LIABILITIES







188

4410

Long-term advances
received







189


Advances received under
stock replenishment







190


Advances received for
work and service
performance







191


Other advances received







192

4420

Revenue of the future periods







193


Negative goodwill







194


Government subsidies







195


Other revenue of future
periods







196

4430

Other long-term
liabilities







197

SECTION 5

CAPITAL AND RESERVES







198

5000

ISSUED CAPITAL







199

5010

Stated capital







200


Ordinary shares







201


Preference shares







202


Contributions (asset contributions)







203

5020

Unpaid capital







204


Unpaid shares







205



Ordinary shares







206



Preference
shares







207


Unpaid contributions
(asset contributions)







208

5100

PAID-IN CAPITAL







209

5110

Paid-in capital







210

5200

REPURCHASED EQUITY INSTRUMENT (TREASURY
STOCK)







211

5210

Repurchased equity instrument (Treasury
stock)







212



Ordinary shares







213



Preference
shares







214



Ownership interest







215

5300

RESERVES







216

5310

Reserve capital
established by constituent
documents







217

5320

Revaluation reserve







218


Reserve for revaluation of
financial instruments







219


Reserve for revaluation of fixed
assets







220


Reserve for revaluation of
intangible assets







221


Reserve for revaluation of other
assets







222

5330

Reserve for
exchanging foreign currency of
foreign operations







223

5340

Other reserves







224

5400

UNDISTRIBUTED INCOME
(UNCOVERED LOSS)







225

5410

Profit (loss) of the reporting
year







226

5420

Adjustment of profit
(loss) as a result of
changes in accounting policies







227

5430

Profit (loss) of previous
years







228


BALANCE SHEET CURRENCY







229

SECTION 6

INCOME







230

6000

INCOME FROM PRODUCTS SALE
AND SERVICE PROVISION







231

6010

Income from products sale







232

6020

Return of products sold







233


Return of sold
products paid for by
buyers and customers







234


Return of sold
products not paid for by
buyers and customers







235

6030

Discounts on price and sales







236


Price discounts







237


Sales discounts







238

6100

FINANCING INCOME







239

6110

Remuneration income







240


Remuneration income on
loans provided







241


Remuneration income on
deposits placed







242


Remuneration income on
emitted debt
securities







243


Remuneration income on
trust management
agreements







244


Remuneration income on
lease agreements







245


Remuneration income on
current bank accounts







246


Other remuneration
income







247

6120

Dividend income







248


Dividends on ordinary shares







249


Dividends on
preferred shares







250


Dividends on ownership interest







251

6130

Finance lease income







252

6140

Revenues from operations with
real estate investment







253


Income from operations with
real estate investment -
land







254


Income from operations with
real estate investment -
buildings







255


Income from operations with
real estate investment -
other property inseparable
from land







256

6150

Revenues from change
of the fair value of
financial instruments







257

6160

Other financing
income







258

6200

OTHER INCOMES







259

6210

Income from disposal of assets







260


Income from disposal of financial
instruments







261


Income from disposal of fixed
assets







262



Land







263



Buildings







264



Structures







265



Machines







266



Equipment







267



Transfer
devices







268



Transport
vehicles







269



Computer,
peripheral
and data
processing
equipment







270



Office furniture







271



Other fixed
assets







272


Income from disposal
of biological assets







273



Plants







274



Animals







275


Income from disposal of
investment property







276



Real estate
investment -
land







277



Real estate
investment -
buildings







278



Real estate
investment -
other property
inseparable from
land







279


Income from disposal of exploratory
and eveluation assets







280


Income from disposal
of intangible assets







281



License
agreement







282



Soft
ware







283



Patents







284



Other
intangible
assets







285


Income from disposal of other
assets







286

6220

Income from
donated assets







287


Income from donated
financial
instruments







288


Income from
donated fixed assets







289



Land







290



Buildings







291



Structures







292



Machines







293



Equipment







294



Transfer
devices







295



Transport
vehicles







296



Computer,
peripheral
and data
processing
equipment







297



Office furniture







298



Other fixed
assets







299


Income from
donated biological
assets







300



Plants







301



Animals







302


Income from donated
exploratory
and evaluation assets







303


Income from
donated intangible
assets







304



License
agreement







305



Soft
ware







306



Patents







307



Other
intangible
assets







308

 
 
 

Income from
donated other assets







309

6230

Income from government
subsidies







310


Government subsidies
received as cash







311


Non-cash government
subsidies







312

6240

Income from reversal
of impairment loss







313


Income from reversal
of impairment loss of
fixed assets







314



Buildings







315



Structures







316



Machines







317



Equipment







318



Transfer
devices







319



Transport
vehicles







320



Computer,
peripheral
and data
processing
equipment







321



Office furniture







322



Other fixed
assets







323


Income from reversal
of impairment loss of
exploration and evaluation
assets







324


Income from reversal
of impairment loss of
intangible assets







325



Goodwill







326



License
agreement







327



Soft
ware







328



Patents







329



Other
intangible
assets







330


Income from reversal
of impairment loss of
other assets







331

6250

Exchange gain







332

6260

Operational lease income







333

6270

Revenues from change
of the fair value of
biological assets







334


Revenues from change
of the fair value of
plants







335



Plants
(consumable
biological
assets)







336



Plants
(fructifying
biological
assets)







337


Revenues from change
of the fair value of
animals







338



Animals
(consumable
biological
assets)







339



Animals
(fructifying
biological
assets)







340

6280

Other incomes







341

6300

INCOME RELATED TO
TERMINATION OF BUSINESS







342

6310

Income related to
termination of business







343

6400

PROFIT SHARE OF ORGANIZATIONS
ACCOUNTED BY THE METHOD OF
PROPERTY INTEREST







344

6410

Profit share of associated
organizations







345

6420

Profit share of joint
organizations







346

SECTION 7

EXPENSES







347

7000

PRIME COST OF SOLD
PRODUCTS AND RENDERED SERVICES







348

7010

Prime cost of sold
products and rendered services







349

7100

EXPENDITURES FOR
PRODUCT SALE AND SERVICE PROVISION







350

7110

Expenditures for
product sale and service provision







351

7200

ADMINISTRATIVE EXPENSES







352

7210

Administrative expenses







353

7300

FINANCING COSTS







354

7310

Remuneration expenses







355


Remuneration expenses on
loans received







356


Remuneration expenses on
emitted debt
securities







357


Remuneration expenses on
lease agreements







358


Other remuneration
expenses







359

7320

Expenses for paying interests
on financial lease







360

7330

Expenses from change
of the fair value of
financial instruments







361

7340

Other financing
costs







362

7400

OTHER EXPENSES







363

7410

Expenses on disposal of assets







364


Expenses on disposal of financial
instruments







365


Expenses on disposal of fixed
assets







366



Land







367



Buildings







368



Structures







369



Machines







370



Equipment







371



Transfer
devices







372



Transport
vehicles







373



Computer,
peripheral and data
processing
equipment







374



Office furniture







375



Other fixed
assets







376


Expenses on disposal
of biological assets







377



Plants







378



Animals







379


Expenses on disposal of
investment property







380



Real estate
investment -
land







381



Real estate
investment -
buildings







382



Real estate
investment - other
property inseparable
from land







383


Expenses on disposal
of exploration and evaluation
assets







384


Expenses on disposal
of intangible assets







385



License
agreement







386



Soft
ware







387



Patents







388



Other
intangible
assets







389


Expenses on disposal of other
assets







390

7420

Expenses from impairment of
assets







391


Expenses from impairment
of fixed assets







392



Buildings







393



Structures







394



Machines







395



Equipment







396



Transfer
devices







397



Transport
vehicles







398



Computer,
peripheral
and data
processing
equipment







399



Office furniture







400



Other fixed
assets







401


Expenses from impairment
of exploration and evaluation
assets







402


Expenses from impairment of
intangible assets







403



Goodwill







404



License
agreement







405



Soft
ware







406



Patents







407



Other
intangible
assets







408


Expenses from impairment of other
assets







409

7430

Foreign exchange costs







410

7440

Expenses on creating reserve and
disposal of uncollectible
requirements







411


Reserve for doubtful
claims of buyers and
customers







412


Reserve for doubtful
claims of affiliated
organizations







413


reserve for doubtful
claims of associated and
joint organizations







414


Reserve for doubtful
claims on allocated
deposits







415


Reserve for doubtful claims
on provided
loans







416


Reserve for doubtful
claims on
provided financial
lease







417


Reserve for other
doubtful claims







418

7450

Expenses for operational
lease







419

7460

Expenses from change
of the fair value of
biological assets







420


Expenses from change
of the fair value of
plants







421



Plants
(consumable
biological
assets)







422



Plants
(fructifying
biological
assets)







423


Expenses from change
of the fair value of
animals







424



Animals
(consumable
biological
assets)







425



Animals
(fructifying
biological
assets)







426

7470

Other expenses







427

7500

EXPENSES RELATED TO
TERMINATION OF BUSINESS







428

7510

Expenses related to
termination of business







429

7600

LOSS SHARE OF ORGANIZATIONS
ACCOUNTED BY THE METHOD OF OWNERSHIP
INTEREST







430

7610

Loss share of associated
organizations







431

7620

Loss share of joint
organizations







432

7700

EXPENSES FOR CORPORATE
INCOME TAX







433

7710

Expenses for corporate
income tax







434

SECTION 8

ACCOUNTS OF COST
ACCOUNTING







435

8000

ACCOUNTS OF COST
ACCOUNTING







436

8010

Main production







437


Reserves







438


Remuneration of labor







439


Deductions from remuneration of labor







440


Overhead







441

8020

In-house half-finished
products







442


Reserves







443


Remuneration of labor







444


Deductions from remuneration of labor







445


Overhead







446

8030

Auxiliary production







447


Reserves







448


Remuneration of labor







449


Deductions from remuneration of labor







450


Overhead







451

8040

Overhead







452


Reserves







453


Remuneration of labor







454


Deductions from remuneration of labor







455


Depreciation of fixed assets







456



Depreciation of buildings







457



Depreciation of
structures







458



Depreciation of machines







459



Depreciation of
equipment







460



Depreciation
of transfer
devices







461



Depreciation
of transport
vehicles







462



Depreciation of
computer,
peripheral
and data
processing
equipment







463



Depreciation of office
furniture







464



Depreciation of other
fixed assets







465


Depreciation of intangible
assets







466



License
agreement







467



Soft
ware







468



Patents







469



Other
intangible
assets







470


Utilities







471


Other overhead







472


OFF-BALANCE-SHEET ACCOUNTS







      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

  Approved
by the Resolution of the
Government of the Republic
of Kazakhstan
dated 30 November 2012
No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 1.4
Report on the results of financial and economic activity

      thousand tenge

Indicator name

Code of page

For the reporting
period

For previous
period

1

2

3

4

Income from products sale
and service provision

10



Prime cost of sold
products and rendered services

20



Gross profit (line 010 - line 020)

30



Financing income

40



Other incomes

50



Expenditures for product sale and
service provision

60



Administrative expenses

70



Financing costs

80



Other expenses

90



Profit/loss share of organizations
accounted by the method of
property interest

100



Profit (loss) for the period from
continuing activities (line 030 +
line 040 + line 050 – line 060 –
line 070 – line 080 – line 090 +/-
line 100)

110



Profit (loss) from terminated
business

120



Profit (loss) before tax
(line 110 +/- line 120)

130



Expenses for corporate
income tax

140



Net profit (loss) for the period
(line 130 – line 140) before deduction of minority
share

150



Minority share

160



Total profit (total loss)
for the period (line 150 – line 160)

170



Profit per share

180



      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012 No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 1.5
Report on the movement of manufactured and purchased goods,
performed works, and rendered services

      thousand tenge

No.

Customs
commodity
code

Name of
goods
(works,
services)

Measurement
unit

Balance
at the beginning of
tax
period,
quantity

Balance
at the beginning of
tax
period,
sum

Number
of
produced
goods
(works,
services)

Prime
cost
of
produced
goods
(works,
services)

Other
goods
arrival
,
quantity

1

2

3

4

5

6

7

8

9



Total


































      continued

Other
arrival of
goods,
sum

Amount of
sold
goods

Prime cost of
sold
goods

Other
goods
departure,
quantity

Other
goods
departure,
sum

Balance
as of the end of
tax
period,
quantity

Balance
as of the end of
tax
period,sum

10

11

12

13

14

15

16






























      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.Incoming document registration number DDMMYYYY Tax Authority Code

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012 No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 1.6
Prime cost of manufactured goods,
performed works, rendered services

      thousand tenge

No.

Expenses
name

T1

T2

T3

T4

T5

Other
goods
(works,
services)

Total
sum:

Customs
commodity code

Customs
commodity code

Customs
commodity code

Customs
commodity code

Customs
commodity code

1

2

3

4

5

6

7

8

9

1

Materials:








1.1

Procured
raw
materials








1.2

Purchased
materials








1.3

Natural raw materials








1.4

Purchased
products,
semi-finished products








1.5

Production works
and
services
produced by
third-party
organizations








1.6

Services of third-party
transport on
delivery of reserves,
materials








1.7

Auxiliary
materials








1.8

Fuel and
heat energy








1.9

All type of purchased
energy








1.10

Other expenses








2

Cost of
recyclable waste








3

Remuneration of labor
of the main
production
staff








4

Insurance
contributions








5

Overhead:








5.1

Expenses for
providing
production with
raw
materials,
fuel,
energy,
tools,
other instruments
and subjects of labor








5.2

Expenses for
supporting
the main
production
funds in operational
state








5.3

Remuneration of labor
of the auxiliary
production
staff








5.4

Deductions on
established
norms for
social,
medical
insurance








5.5

Expenses for
ensuring
adherance to
sanitary and
hygienic standards








5.6

Expenses for
ensuring
regular labor
conditions and occupational
safety








5.7

Rent payment for
production
funds








5.8

Traveling
expenses associated
with production
activity








5.9

Downtime losses








5.10

Expenses for
preparation and
mastering of
production








5.11

Expenses for
maintenance and
operation of
equipment








5.12

Expenses for
warranty
services and
repair of goods








5.13

Other expenses









Total:








      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.
Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      ncoming document registration number DDMMYYYY

      Tax Authority Code

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012 No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 1.7
Breakdown of receivables and payables

      thousand tenge

No.

Debtor
name

Resident/
non-resident

TRN

IIN/BIN

Code of residence
country

Amount

Term of
debt
creation

Debt creation
reasons

1

2

3

4

5

6

7

8

9


Total






















































      thousand tenge

No.

Creditor
name

Resident/
non-resident

TRN

IIN/BIN

Code of residence
country

Amount

Term of
debt
creation

Debt creation
reasons

1

2

3

4

5

6

7

8

9


Total







































































      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012 No. 1518

Rules for drafting of tax reporting by
large taxpayers subject to monitoring
with the exception of insurance, reinsurance organizations,
legal entities engaged in banking activities,
certain types of banking operations on the basis of a license,
activities to attract pension contributions and pension
payments, as well as investment management activities with
pension assets (forms 1.3 – 1.7) 1. General Provisions

      1. These Rules are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On taxes and other mandatory payments to the budget” (Tax Code) and provide for the procedure for drafting and submitting tax returns by large taxpayers subject to monitoring, with the exception of insurance, reinsurance organizations, legal entities engaged in banking activities, certain types of banking operations on the basis of a license, activities to attract pension contributions and pension benefits, as well as the investment management of pension assets (hereinafter - taxpayers).

      2. Taxpayers are monitored by analyzing their financial and economic activities in order to determine the real taxable base, monitor adherence to the tax laws of the Republic of Kazakhstan and applied market prices in order to exercise control over transfer pricing.

      3. Monitoring is carried out by collecting information from taxpayers on the main financial, economic and tax indicators through the electronic data transfer system to the database on the central server of the authorized body that manages the provision of taxes and other mandatory payments to the budget (hereinafter the authorized body).

      Monitoring is carried out by the authorized body.

      Tax return on monitoring is submitted consolidated.

      4. The monitoring database is compiled on the basis of tax returns prepared in accordance with Chapter 2 “The Procedure for Preparing Tax Return Forms” to these Rules, containing information specified in clause 3 of these Rules provided by taxpayers in electronic format (files) of the software according to the procedure established by these Rules.

      5. The software for filling in tax return forms for monitoring performs the function of bringing all the reports (completed tax return forms) of taxpayers into the same type files recorded in a single standard.

      6. Electronic data transmission system is a way to deliver the completed tax return forms in the form of files of the established standard before the database.

      7. Tax return forms for monitoring and software for their completion are posted on the website of the authorized body.

      8. Completed tax return forms for monitoring are submitted to the authorized body by taxpayers through the data transfer system.

      9. Type of tax return form for monitoring.

      These boxes are marked in accordance with article 63 of the Tax Code. Depending on the type of tax return, the corresponding box is marked.

      10. When filling out each form of tax return for monitoring, the taxpayer indicates the following data:

      1) In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the declaration for monitoring:

      TIN - taxpayer identification number before the introduction of paragraph 4) of paragraph 4 of article 3 of the Law on National Registries.

      BIN - business identification number from the date of introduction into force of paragraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      2) name of the taxpayer in accordance with the constituent documents;

      3) the tax period for which the tax reports are submitted for monitoring;

      4) code of the tax authority at the place of registration of the taxpayer.

      If there are no indicators of financial and economic activity in the reporting period, tax returns for monitoring are provided without filling in the corresponding boxes.

      11. If necessary, the authorized body has the right to request breakdown on the submitted forms of tax return for monitoring.

2. The procedure for drawing up tax return forms.

      12. Form 1.3 "Balance sheet" is filled with a cumulative total. The measurement unit is one thousand tenge.

      13. Form 1.4 “Report on the results of financial and economic activity” is filled with a cumulative total. The measurement unit is one thousand tenge.

      14. Form 1.5 “Report on the movement of manufactured and purchased goods, performed works, and rendered services” reflects the number of goods (works, services) produced and purchased during the tax period). If the taxpayer produces and purchases various types of goods, all released products are reflected by types. Measurement unit is one thousand tenge.

      Column 1 "No." indicates the number. Further information should not interrupt the numbering order.

      Column 2 "Customs commodity code" indicates the corresponding Customs commodity code of the specified goods (works, services).

      Column 3 “Name of the goods (works, services)” specifies the name of produced and purchased goods (works, services).

      Column 4 “Measurement unit” indicates the measurement units of manufactured and purchased goods (work, services) used at the enterprise (pieces, kilograms, tons, meters, cubic meters, liters, kW and other measurement units used in the Republic of Kazakhstan), works and services (tenge).

      Column 5 “Balance as of the beginning of tax period, quantity” specifies the quantity of goods remaining in the balance as of the beginning of tax period.

      Column 6 “Balance as of the beginning of tax period, sum” indicates the cost (book value) of the goods remaining in the balance as of the beginning of tax period.

      Column 7 “The quantity of goods produced” indicates the number of goods produced and purchased (works, services) during the tax period.

      Column 8 “Cost of goods produced” indicates the cost of goods produced or the cost of goods purchased (works, services) during the tax period.

      Column 9 “Other arrival of goods, quantity” indicates the quantity of received goods, not related to production and its acquisition for the tax period.

      Column 10 "Other arrival of goods, sum" indicates the cost of goods received, not related to the production and its acquisition.

      Column 11 “The quantity of goods sold” indicates the quantity of shipped goods (works, services) for the tax period.

      Column 12 “Prime cost of goods sold” indicates the cost of shipped goods (works, services) for the tax period.

      Column 13 “Other departure of goods, quantity” indicates the quantity of goods (works, services) that were disposed, not related to the sale for the tax period.

      Column 14 “Other departure of goods, sum” indicates the prime cost of the disposed goods (works, services) not related to sales during the tax period.

      Column 15 “Balance as of the end of tax period, quantity” indicates the quantity of goods remaining in the balance as of the end of tax period.

      Column 16 "Balance as of the end of the tax period, sum" indicates the cost of goods remaining in the balance as of the end of the tax period.

      15. Form 1.6 “Prime cost of manufactured goods, performed works, rendered services” reflects expenses of the taxpayer incurred during the tax period for production of goods (works, services). Т1, Т2, Т3, Т4, Т5 – indicate the names of goods (works, services) that cover the largest (main types) specific values, which are independently determined by the taxpayer.

      The form is filled with a cumulative total, the measurement unit is one thousand tenge.

      Line 1 “Materials” indicates the cost of:

      1) purchased raw materials, basic materials taking into account transportation and procurement costs, which are included in the composition of the product, forming its basis or are necessary components for the manufacture of products (performance of works, provision of services);

      2) purchased materials used in the production process to ensure normal technological process and for packaging products or consumed for other production and economic needs (testing, control, maintenance, repair and operation of equipment and other means of labor not attributable to the main funds);

      3) natural raw materials (stumpage fee, water charge taken by subjects from water management systems, and other payments that reimburse the expenses of specialized organizations for searching, exploring, protecting, organizing the use and renewal of natural raw material resources) for land reclamation, payment for land reclamation, implemented by specialized organizations;

      4) purchased products, semi-finished products, subjected to additional processing by this subject, installation;

      5) production works and services performed by third-party organizations; performance of individual operations for the manufacture of products, processing of raw materials and materials, and monitoring of compliance with established technological processes;

      6) services of third-party transport for delivering stocks, materials. Costs associated with the delivery (including loading and unloading) of raw materials, materials, purchased products and semi-finished products (auxiliary materials and fuel) transport of the subject and its staff, are included in the corresponding elements of the production cost (wages, materials, fuel, etc.);

      7) auxiliary materials used in the process of manufacturing products for ensuring regular technological process (auxiliary materials for technological purposes). If their allocation directly to the prime cost of certain types of products is difficult, the cost may be included in the prime cost in the following order:

      the norms of consumption of auxiliary materials for technological purposes are determined for each type of product, and in accordance with these norms of consumption and the planned cost of materials, the estimated rate per unit of production is established. The specified rates shall be revised as the consumption rates of materials or prices change. Actual costs of auxiliary materials are included in the cost of certain types of products, and work in progress in proportion to the estimated rates;

      8) fuel for technological purposes, as received from third parties, and developed by the subject itself: for smelting units, domain, open-hearth furnaces, for metal heating in rolling, forging and pressing, pressing and other workshops, for carrying out the tests of products established by the technological process (bench, turbine and control tests of turbines, diesel engines, etc.);

      9) all types of purchased energy spent on technological (electric smelting, electric welding, electrolysis, heat treatment, electroplating, electrochemical processing of metals, wood drying, etc.), energy, motor and other industrial needs of the subject. The costs for production of electrical and other types of energy produced by the subject, as well as the transformation and transfer of purchased energy to the places of its consumption are included in the corresponding cost elements.

      Line 2 “Cost of recyclable waste” indicates the cost of materials included in the cost of production, and excludes the cost of recyclable waste. Recyclable production waste refers to the remains of raw materials, materials or semi-finished products formed in the process of transformation of the source material into finished products, that completely or partially lost their consumer qualities of the source material (chemical or physical properties, including full-size, configuration, etc.) or not used at all for their intended purpose.

      No residues are waste materials, which in accordance with established technology transferred to other management subject as the full length of material for the manufacture of other items or articles of the main production. By-products (skins, intestinal raw materials, raw fat, offal) in meat and fat production, glycerin and other types of by-products, the list of which is established by the accounting policy of the subject, do not belong to waste either.

      Waste is divided into recyclable (used and not used in production) and non-recyclable. Recyclable waste used in production is considered to be waste that can be consumed by the subject for the manufacture of the main or secondary production. Recyclable waste that is not used in production is considered waste that can be consumed by the subject only as materials, fuel, for other economic needs, or sold to third parties. Waste is considered to be non-recyclable if it cannot be used at a given state of technology, and technological losses: burns, drying, volatilization, etc.

      Recyclable waste is evaluated in the following order:

      1) at a lower price of raw materials and materials (at the price of possible use) if the waste can be used for the main production, but with increased costs (reduced output of finished products) or used for the needs of auxiliary production or the manufacture of consumer goods (household goods and household use);

      2) at established waste prices minus the cost of their collection and treatment, when waste, trimming, shavings and other materials are recycled within the subject or are sold to third parties;

      3) at the full price of the raw materials or materials if the waste is sold to third parties for use as a quality raw material or full (full-value) material.

      Non-recyclable waste is not subject to assessment.

      Line 3 “Labor remuneration of the main production staff” reflects the labor remuneration expenses of the main production staff of the entity, including bonuses to workers who serve for the production results, stimulating and compensating payments, including compensation for remuneration due to price increases and income indexation, compensations paid in statutory amounts to women on partially paid leave for child care, as well as the cost of remuneration of labor of workers who are not memebers of the organization staff byt are engaged in the main activity.

      Line 4 “Deductions for insurance” reflects deductions for medical insurance from the cost of labor remuneration of employees included in the cost of production (except for those types of payment for which insurance contributions are not charged).

      Line 5 "Overhead" reflects the costs associated with the management and maintenance of production, which have a number of common characteristics and include:

      1) the cost of ensuring production of raw materials, materials, fuel, energy, tools, other tools and objects of labor;

      2) the cost of maintaining the fixed production assets in working condition (the cost of maintenance and servicing, conduct medium, current and capital repairs);

      3) remuneration of auxiliary production staff, workers' bonuses for production results, incentives and compensation payments;

      4) deductions according to the established norms for social and medical insurance to the State Fund for the Promotion of Employment from the cost of labor of workers employed in production;

      5) the cost of ensuring compliance with sanitary and hygienic standards, including the cost of maintaining premises and equipment provided by subjects to medical institutions for the organization of first-aid posts directly at the territory of the subject, to maintain cleanliness and order at the workplace, to provide fire and guard safety and other special requirements provided for by the technical regulations for operation of the subject, supervision and control over their activities;

      6) the cost of ensuring regular working conditions and safety related to the characteristics of production and provided for by the relevant legislation;

      7) rent for production assets;

      8) travel expenses related to production activities;

      9) downtime losses;

      10) expenses for the preparation and development of production;

      11) expenses for equipment maintenance and operation;

      12) the cost of guaranteed maintenance and repair of goods;

      13) other production costs and losses.

      Line “Total” indicates the total value of lines and columns.

      16. Form 1.7 "Breakdown of receivables and payables" indicates the amount of receivables (payables) arising over one year since the last operation on this debt.

      The indebtedness to individuals is reflected in one line and is filled only in column 7 “Amount”.

      In this case, column 2 “Name of the debtor (creditor)” indicates “individuals”.

      Measurement unit is one thousand tenge.

      Column 1 "No." indicates the number. Further information should not interrupt the numbering order.

      Column 2 “Name of the debtor (creditor)” indicates the name of the legal entity.

      Column 3 "Resident / non-resident” reflects the code indicating the residence of the supplier:

      0 – resident of the Republic of Kazakhstan;

      1 – non-resident of the Republic of Kazakhstan.

      Column 4 “TIN” specifies TIN of the debtor (creditor).

      Column 5 “IIN/BIN” indicate the identification number of the debtor (creditor), if available.

      In column 6 “Code of Residence Country”, when filling in the code of residence country of non-resident taxpayer, it is necessary to use the numerical code of countries.

      Column 7 “Amount” indicates the amount of receivables (payables) arising.

      Column 8 “Debt creation period” indicates the period of formation of receivables (payables).

      Column 9 "Debt creation reasons" indicates the reasons for the formation of receivables (payables).

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012 No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 2.3
Balance Sheet

      thousand tenge

No.

Name

At the beginning of
reporting
period

as of the end of
reporting
period

1

2

3

4

1

Assets



2

Cash



3


Cash on hand



4


Bank notes and coins in transit



5


Cash in exchange offices



6


ATM cash



7


Coins made of precious
metals, in cash office



8


Money in traveler's checks



9

Refined precious metals



10


Refined precious metals



11


Refined precious metals, in
transit



12


Refined precious metals
placed at metal accounts



13

Correspondent accounts



14


Correspondent account in the National
Bank of the Republic of Kazakhstan



15


Correspondent accounts in other
banks



16

Receivables from the National Bank of the Republic of
Kazakhstan



17


Deposits in the National Bank of the Republic of
Kazakhstan (for one night)



18


Demand deposits at the National
Bank of the Republic of Kazakhstan



19


Term deposits in the National Bank
of the Republic of Kazakhstan



20


Obligatory reserves in the National
Bank of the Republic of Kazakhstan



21

Securities



22


Securities held for
trading



23


Overdue debts on
purchased securities



24


Special reserves (provisions) for
covering losses on securities



25


Discount on purchased
securities intended for trading



26


Bonus for acquired
securities intended for trading



27


The remuneration accrued
to the previous holders of securities
intended for trading



28


Account of positive correction of
the fair value of securities
intended for sale



29


Account of negative correction of
the fair value of securities
intended for sale



30

Deposits placed in other banks



31


Deposits placed in other banks
(for one night)



32


Demand deposits placed in
other banks



33


Short-term deposits placed in
other banks (up to one month)



34


Short-term deposits placed in
other banks (up to one year)



35


Long-term deposits placed in
other banks



36


Conditional deposits placed in other
banks



37


Overdue debts of other
banks on deposits



38


Special reserves (provisions) for
deposits placed in other banks



39


Account of positive correction of
the value of term deposit
placed in other banks



40


Account of negative correction of
the value of term deposit
placed in other banks



41


Account of positive correction of
the value of conditional deposit
placed in other banks



42


Account of negative correction of
the value of conditional deposit
placed in other banks



43


The deposit, which is a collateral
(mortgage, guarantee, deposit)
for the obligations of the bank, credit
partnership and mortgage company



44

Loans granted to other banks



45


Overdraft loans on correspondent
accounts of other banks



46


Short-term loans provided to
other banks



47


Overnight loans granted to other
banks



48


Long-term loans granted to
other banks



49


Financial leasing to other banks



50


Overdue debts of other
banks on loans



51


Overdue debts of other
banks on financial lease



52


Account of positive correction of
the cost of loan provided to
other banks



53


Account of negative correction of
the cost of loan provided to
other banks



54


Special reserves (provisions) for
loans and financial leases
provided to other banks



55

Loans and financial leasing provided to
organizations implementing certain types
of banking operations



56


Overdraft loans granted
to organizations implementing certain
types of banking operations



57


Short-term loans granted
to organizations implementing certain
types of banking operations



58


Long-term loans granted to
organizations implementing certain types
of banking operations



59


Account of positive correction
of cost of a loan granted
to organizations implementing certain
types of banking operations



60


Account of negative correction
of cost of a loan granted
to organizations implementing certain
types of banking operations



61


Financial leasing to
organizations implementing certain types
of banking operations



62


Overdue debt on loans
granted to organizations
implementing in certain types of
banking operations



63


Overdue indebtedness on
financial leasing granted to
organizations implementing certain
types of banking operations



64


Special reserves (provisions) for
loans and financial leasing
granted to organizations
implementing certain types
of banking operations



65

Settlements with branches



66


Settlements with head office



67


Settlements with local branches



68


Settlements with foreign branches



69

Receivables from customers



70


Overdraft loans granted to
customers



71


Accounts for credit cards of customers



72


Customer promissory notes



73


Factoring to customers



74


Overdue indebtedness of customers in
factoring



75


Short-term loans provided to
customers



76


Long-term loans provided to
customers



77


Financial leasing to customers



78


Overdue debts of customers
on financial lease



79


Forfeiting for customers



80


Overdue indebtedness of customers in
forfeiting



81


Overdue indebtedness of customers in
loans



82


Protected customer bills



83


Special reserves (provisions) for
loans and financial leases
provided to customers



84


Other loans provided to customers



85


Account of positive correction of
the cost of loan provided to
customers



86


Account of negative correction of
the cost of loan provided to
customers



87


Discounts for promissory notes



88


Premium on promissory notes



89


Financial assets transferred to
trust management



90

Other securities



91


Held-to-maturity
securities



92


Securities available for
sale



93


Discount on other
securities purchased



94


Premium on other securities
purchased



95


The remuneration accrued
for the previous holders of other
securities



96


Account of positive correction
of fair value of other
securities



97


Account of negative correction
of fair value of other
securities



98

Operations "reverse repo" with securities



99

General reserves (provisions)



100


General reserves (provisions) for covering
losses in receivables
related to banking activities



101

General reserves (provisions) for covering
losses in receivables
related to non-banking activities



102


General reserves (provisions) for covering
losses on securities



103


General reserves (provisions) for covering
losses from crediting activity



104


General reserves (provisions) for covering
losses on deposits placed in
other banks



105


General reserves (provisions) for covering
losses from other banking
activity



106

Investments in capital and subordinated debt



107


Investments in subsidiaries



108


Investments in associated organizations



109


Investments in subordinated debt



110


Other investments



111

Settlements on payments



112


Settlements with other banks



113


Settlements with customers



114

Inventories



115


Non-refined precious metals



116


Other inventories



117


Coins made of precious
metals, at storehouse



118

Fixed and intangible assets



119


Fixed assets under construction
(installation)



120


Land, buildings and structures



121


Computer equipment



122


Other fixed assets



123


Fixed assets accepted in
financial leasing



124


Fixed assets intended for
renting



125


Capital costs for rental
buildings



126


Transport vehicles



127


Intangible assets



128


Intangible assets created
(developed) on their own



129


Accumulated depreciation for buildings and
structures



130


Accrued depreciation on
computer equipment



131


Accumulated depreciation for other
fixed assets



132


Accrued depreciation on fixed
assets received on financial
leasing



133


Accrued depreciation on fixed
assets intended for
renting



134


Accrued depreciation on capital
costs for leased buildings



135


Accumulated depreciation
for vehicles



136


Accumulated depreciation of
intangible assets



137

Accrued income associated with the receipt of
remuneration



138


Accrued income on
correspondent accounts



139


Accrued income on deposits
placed in the National Bank of the
Republic of Kazakhstan



140


Accrued income on deposits
placed in other banks



141


Accrued income on
deposits placed in other banks



142


Accrued income on refined
precious metals placed on
metal accounts



143


Accrued income on deposit
that is a security (mortgage,
guarantee, deposit) of the obligations of the bank,
credit partnership and mortgage
company



144


Accrued income on loans and
financial leasing granted to
other banks



145


Overdue interest on loans
and financial leasing granted to
other banks



146


Accrued income on loans and
financial leasing granted to
organizations implementing certain
types of banking operations



147


Overdue interest on loans and
financial leasing granted to
organizations implementing certain
types of banking operations



148


Accrued income according to settlements between
the head office and its branches



149


Accrued income on loans and
financial leasing granted to
clients



150


Overdue interest on loans
and financial leasing granted to
customers



151


Accrued income on securities
intended for trading



152


Accrued income on securities
held to maturity



153


Accrued income on securities
available for sale



154


Accrued income on investment in
capital and subordinated debt



155


Accrued income on operations
"reverse repo" with securities



156


Other overdue interest



157


Accrued income on promisory
notes



158


Accrued income on financial
assets transferred to trust
management



159

Advanced payment of remuneration and expenses



160


Prepaid remuneration for
received loans and deposits



161


Other advances



162

Accrued commission income



163


Accrued commission income for
transfer services



164


Accrued commission income for
insurance policy implementation services



165


Accrued commission income for
services in purchase and sale of securities



166


Accrued commission income for
services for the sale and purchase of foreign
currency



167


Accrued commission income for
trust operation
services



168


Accrued commission income for
services on issued guarantees



169


Accrued commission income for
services for receiving deposits, opening and
management of customer bank accounts



170


Accrued other commission income



171


Accrued commission income for
custodial activities



172


Accrued commission income for
acceptance of payment documents



173


Accrued commission income for
cashier services



174


Accrued commission income for
documentary settlements



175


Accrued commission income for
forfeiting services



176


Accrued commission income for
factoring services



177

Overdue commission income



178


Overdue commission income for
transfer services



179


Overdue commission income for
insurance policy implementation services



180


Overdue commission income for
services in purchase and sale of securities



181


Overdue commission income for
services for the sale and purchase of foreign
currency



182


Overdue commission income for
trust operation
services



183


Overdue commission income for
services on issued guarantees



184


Overdue commission income for
services for receiving deposits, opening and
management of customer bank accounts



185


Overdue other commission
income



186


Overdue commission income for
custodial activities



187


Overdue commission income for
acceptance of payment documents



188


Overdue commission income for
cashier services



189


Overdue commission income for
documentary settlements



190


Overdue commission income for
forfeiting services



191


Overdue commission income for
factoring services



192

Other debtors



193


Settlements on taxes and other
obligatory payments to the budget



194


Settlements with brokers



195


Settlements with shareholders (dividends)



196


Settlements with employees



197


Debtors on documentary settlements



198


Debtors on capital investments



199


Advance income tax



200


Short currency position by
foreign currency



201


Counter-value of foreign currency in
tenge (long exchange position)



202


Other debtors in banking
activities



203


Guarantee debtors



204


Receivables from customer for accepted
bills



205


Other debtors in non-banking
activities



206


Other transit accounts



207


Short position on refined
precious metals



208


Counter-value of refined
precious metals in tenge (long
position on refined precious
metals)



209


Special reserves (provisions) for covering
losses from other banking
activity



210


Special reserves (provisions) for
covering losses in receivables
related to banking
activities



211


Special reserves (provisions) for
covering losses in receivables
related to
non-banking activities



212

Receivables on operations with derivative financial
instruments



213


Receivables on futures transactions



214


Receivables on forward transactions



215


Receivables on options transactions



216


Receivables on spot transactions



217


Receivables on swap transactions



218


Receivables on premiums for sold
option



219


Receivables on other transactions



220

Other assets on newly included balance sheet accounts



221

TOTAL:



222

Liabilities



223

Correspondent accounts



224


Correspondent accounts of the National
Bank of the Republic of Kazakhstan



225


Correspondent accounts of foreign
central banks



226


Correspondent accounts of other banks



227


Correspondent accounts of
organizations implementing certain types
of banking operations



228


Metal accounts in refined
precious metals



229

Demand deposits of other banks



230


Demand deposits of the National
Bank of the Republic of Kazakhstan



231


Demand deposits of foreign
central banks



232


Demand deposits of other banks



233


Overdue debt on demand
deposits of other banks



234

Loans received from the Government of the Republic of
Kazakhstan



235


Short-term loans received from
the Government of the Republic of Kazakhstan



236


Account of positive correction
of the cost of loans received from
the Government of the Republic of Kazakhstan and
local governments of the Republic of
Kazakhstan



237


Long-term loans received from
the Government of the Republic of Kazakhstan



238


Account of negative correction
of the cost of loans received from
the Government of the Republic of Kazakhstan and
local governments of the Republic of
Kazakhstan



239


Overdue debt on loans
received from the Government of the Republic of
Kazakhstan



240

Loans received from international financial
organizations



241


Short-term loans received from
international financial organizations



242


Account of positive correction
of the cost of loans received from
international financial organizations



243


Long-term loans received from
international financial organizations



244


Account of negative correction
of the cost of loans received from
international financial organizations



245


Overdue debt on loans
received from international financial
organizations



246

Loans received from other banks and organizations
engaged in certain types of banking operations



247


Loans received from the National
Bank of the Republic of Kazakhstan



248


Loans received from foreign
central banks



249


Short-term loans received from
other banks



250


Account of positive correction
of the cost of loans received from
other banks and organizations engaged in
certain types of banking operations



251


Long-term loans received from
other banks



252


Financial leasing received from
other banks



253


Overdue debt on loans
and financial leasing received from
other banks



254


Overdue debt on loans and
financial leasing received from
the National Bank of the Republic of
Kazakhstan



255


Short-term loans received from
organizations implementing certain
types of banking operations



256


Account of negative correction
of the cost of loans received from
other banks and organizations engaged in
certain types of banking operations



257


Long-term loans received from
organizations implementing certain types
of banking operations



258


Financial leasing received from
organizations implementing certain
types of banking operations



259


Overdue indebtedness on loans
and financial leasing received from
organizations implementing certain
types of banking operations



260

Overnight loans



261


Overnight loans received from the National
Bank of the Republic of
Kazakhstan



262


Overnight loans received from foreign
central banks



263


Overnight loans received from other
banks



264

Term deposits



265


Term deposits of the National Bank
of the Republic of Kazakhstan



266


Term deposits of foreign central
banks



267


Short-term deposits of other banks (up to
one month)



268


Short-term deposits of other banks (up to
one year)



269


Deposits attracted from other banks
for one night



270


Long-term deposits of other banks



271


Account of positive correction of
the value of term deposit
attracted from other banks



272


Account of negative correction of
the value of term deposit
attracted from other banks



273


Deposit that is a collateral
(mortgage, guarantee, deposit)
of liabilities of other banks



274


Conditional deposits of other banks



275


Overdue debt on term
deposits of other banks



276


Account of positive correction of
the value of conditional deposit
attracted from other banks



277


Account of negative correction of
the value of conditional deposit
attracted from other banks



278


Overdue debt on conditional
deposits of other banks



279

Settlements with branches



280


Settlements with head office



281


Settlements with local branches



282


Settlements with foreign branches



283

Liabilities to customers



284


Republican budget money



285


Local budget money



286


Current accounts of customers



287


Current accounts of individuals
that are an object of obligatory
collective guarantee
(insurance) of deposits



288


Demand deposits of individuals
that are an object of obligatory
collective guarantee
(insurance) of deposits



289


Short-term deposits of individuals
that are an object of obligatory
collective guarantee
(insurance) of deposits



290


Long-term deposits of individuals
that are an object of obligatory
collective guarantee
(insurance) of deposits



291


Conditional deposits of individuals
that are an object of obligatory
collective guarantee
(insurance) of deposits



292


Card accounts of individuals
that are an object of obligatory
collective guarantee
(insurance) of deposits



293


Financial assets accepted to
trust management



294


Demand deposits of customers



295


Short-term deposits of customers



296


Long-term deposits of customers



297


Conditional deposits of customers



298


Card accounts of customers



299


Deposits of subsidiaries
for special purposes



300


Deposit that is a collateral
(mortgage, guarantee, deposit)
of liabilities of customers



301


Overdue debt on demand
deposits of customers



302


Overuse debt on other
transactions with customers



303


Overdue debt on term
deposits of customers



304


Received financial leasing



305


Overdue instruction



306


Other debts
on received financial lease



307


Overdue debt on conditional
deposits of customers



308


Account of positive correction of
the cost of customer term deposit



309


Account of negative correction of
the cost of customer term deposit



310


Account of positive correction of
the cost of customer conditional deposit



311


Account of negative correction of
the cost of customer conditional deposit



312


Account of storing instructions of the sender in
accordance with the currency
legislation of the Republic of Kazakhstan



313

Operations "repo" with securities



314

Outstanding securities



315


Outstanding bonds



316


Outstanding other securities



317


Bonus on outstanding
securities



318


Discount on outstanding
securities



319

Subordinated debts



320


Subordinated debt with a repayment
period of less than five years



321


Subordinated debt with a repayment
period of more than five years



322

Settlements on payments



323


Settlements with other banks



324


Settlements with customers



325

Accrued expenses associated with the payment of
remuneration



326


Accrues expenses on demand
deposits of other banks



327


Accrued expenses on loans
received from the Government of the Republic of
Kazakhstan



328


Accrued expenses on loans
received from international financial
organizations



329


Accrued expenses on loans
and financial leasing received from
other banks



330


Accrued expenses on loans
and financial leasing received from
organizations implementing certain
types of banking operations



331


Accrued expenses on metal
accounts in refined
precious metals



332


Accrued expenses on overnight loans
of other banks



333


Accrues expenses on term
deposits of other banks



334


Accrued expenses on deposit
that is by collateral (mortgage,
guarantee, deposit) of obligations of other
banks



335


Accrued expenses on conditional
deposits of other banks



336


Accrued expenses according to settlements between
the head office and its branches



337


Accrued expenses on audit and
consulting services



338


Accrued expenses on current accounts
of customers



339


Accrued expenses on conditional
deposits of customers



340


Accrues expenses on demand
deposits of customers



341


Accrues expenses on term
deposits of customers



342


Accrued expenses on deposits of
subsidiary organizations of
special purpose



343


Accrued expenses on deposit
that is by collateral (mortgage,
guarantee, deposit) of obligations of
customers



344


Accrued expenses on operations
"repo" with securities



345


Accrued expenses on card accounts
of customers



346


Accrued expenses on outstanding
other securities



347


Accrued expenses on
subordinated debt



348


Overdue interest on
received loans and financial
leasing



349


Overdue interest on demand
deposits



350


Overdue interest on term
deposits



351


Overdue interest on outstanding
securities



352


Accrued expenses on received
financial leasing



353


Overdue interest on
conditional deposits



354


Overdue interest on deposit
that is by collateral (mortgage,
guarantee, deposit) of obligations of other
banks



355


Overdue interest on current
accounts



356


Other overdue interest



357


Accrued income on financial
assets accepted to trust
management



358

Advanced payment of remuneration and income



359


Advanced payment of remuneration on
provided loans



360


Advanced payment of remuneration on
placed deposits



361


Other advances



362

Accrued commission expenses



363


Accrued commission expenses for
transfer services



364


Accrued commission expenses for
insurance policy implementation
services



365


Accrued commission expenses for
services in purchase and sale of securities



366


Accrued commission expenses for
services for the sale and purchase of foreign
currency



367


Accrued commission expenses for
trust operation
services



368


Accrued commission expenses for
services on received guarantees



369


Accrued commission expenses for
services on card accounts of customers



370


Accrued other commission
expenses



371


Accrued commission expenses for
services on custodial activity



372

Overdue commission expenses



373


Overdue commission expenses for
transfer services



374


Overuse commission expenses for
insurance policy implementation
services



375


Overdue commission expenses for
services in purchase and sale of securities



376


Overdue commission expenses for
services for the sale and purchase of foreign
currency



377


Overdue commission expenses for
trust operation
services



378


Overdue commission expenses for
services on received guarantees



379


Other overdue commission
expenses



380


Overdue commission expenses for
services on custodial activity



381

Other creditors



382


Settlements on taxes and other
obligatory payments to the budget



383


Settlements with brokers



384


Settlements with shareholders (dividends)



385


Settlements with employees



386


Creditors on documentary settlements



387


Creditors on capital investments



388


Deferred income tax



389


Long currency position by
foreign currency



390


Counter-value of foreign currency in
tenge (short exchange position)



391


Other creditors in banking
activities



392


Liabilities associated with
custodial activity



393


Acceptance liability



394


Other creditors in non-banking
activities



395


Other transit accounts



396


Long position on refined
precious metals



397


Counter-value of refined
precious metals in tenge (short
position on refined precious
metals)



398


General reserves (provisions) for covering
losses on conditional liabilities



399


Special reserves (provisions) for
covering losses on conditional
liabilities



400

Liabilities on operations with derivative financial
instruments



401


Liabilities on futures transactions



402


Liabilities on forward transactions



403


Liabilities on options transactions



404


Liabilities on spot transactions



405


Liabilities on swap transactions



406


Liabilities on bonus for
purchased option



407


Liabilities on other transactions



408

Other liabilities on newly included balance sheet
accounts



409

TOTAL:



410

Equity



411

Statutory capital



412


Announced statutory capital – ordinary
shares



413


Unpaid statutory capital –
ordinary shares



414


Treasury ordinary shares



415


Announced statutory capital –
preference shares



416


Unpaid statutory capital –
preference shares



417


Treasury preference shares



418


Announced statutory capital - contributions and
equity interests



419


Unpaid statutory capital - contributions and
equity interests



420


Treasury contributions and equity interests



421

Additional capital



422


Additional paid-in capital



423

Reserve capital and reevaluation reserves



424


Reserve capital



425


Reserve for reevaluation of fixed assets



426


Reserve for reevaluation of the cost of
securities available for sale



427


Retained earnings
(uncovered loss) of previous years



428


Reserves of previous years reevaluation of
foreign currency



429


Reserves of previous years reevaluation of
refined precious metals



430


Reserves of previous years reevaluation of loans
in tenge with fixation of currency
equivalent of loans



431


Reserves of previous years reevaluation of deposits
in tenge with fixation of currency
equivalent of deposits



432


Reserve for other reevaluations



433


Retained earnings
(uncovered loss)



434

Other data on newly included balance sheet
equity



435

TOTAL:



  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012
No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Tax period quarter year

Form 2.4
tax return of income and expenses

      thousand tenge

Name

At the beginning of reporting period

as of the end of reporting period

1

2

3

Income



Income related to receipt of
remuneration on correspondent accounts




Income related to receipt of
remuneration on correspondent
account in the National Bank of the Republic of
Kazakhstan




Income related to receipt of
remuneration on correspondent
account in other banks



Income related to receipt of
remuneration on deposits placed in
the National Bank of the Republic of Kazakhstan




Income related to receipt of
remuneration on deposits placed
in the National Bank of the Republic of
Kazakhstan (overnight)




Income related to receipt of
remuneration on demand
deposits placed in
the National Bank of the Republic of
Kazakhstan




Income related to receipt of
remuneration on term deposits placed in
the National Bank
of the Republic of Kazakhstan




Income related to receipt of
remuneration on obligatory
reserves in the National Bank of the Republic of
Kazakhstan



Income related to receipt of
remuneration on securities




Income related to receipt of
remuneration on securities
intended for trade




Revenues from the depreciation of the discount on
purchased securities
intended for trading



Income related to receipt of
remuneration on deposits placed in
other banks




Income related to receipt of
remuneration on deposits placed
in other banks (overnight)




Income related to receipt of
remuneration on demand
deposits placed in other
banks




Income related to receipt of
remuneration on short-term
deposits placed in
other banks (up to one month)




Income related to receipt of
remuneration on short-term
deposits placed in
other banks (up to one year)




Income related to receipt of
remuneration on long-term
deposits placed in other banks




Income related to receipt of
remuneration on conditional deposits placed in
other banks




Income related to receipt of
interest on overdue debts
of other banks on deposits




Income related to receipt of
interest on refined
precious metals placed at
metal accounts




Income in form of positive
correction of the cost of term
deposit placed in other banks




Income in form of positive
correction of the cost of conditional
deposit placed in other banks




Income in form of negative
correction of the cost of term
deposit attracted from other banks




Income in form of negative
correction of the cost of conditional
deposit attracted from other banks




Income related to receipt of
remuneration on deposit that is
a security (mortgage, guarantee,
deposit) of the obligations of the bank,
credit partnership and mortgage
company



Income related to receipt of
remuneration on loans provided by
other banks




Income related to receipt of
remuneration on overdraft loans
provided by other banks




Income related to receipt of
remuneration on short-term
loans provided to other banks




Income related to receipt of
remuneration on overnight loans provided to
other banks




Income related to receipt of
remuneration on long-term loans
provided to other banks




Income related to receipt of
remuneration on financial leasing
provided to other banks




Income related to receipt of
interest on overdue debts
of other banks on loans




Commission fee on loans
granted to other banks




Income in form of positive
correction of the cost of loan
granted to other banks




Income in form of negative
correction of the cost of loan
received from other banks



Revenues associated with the receipt of
remuneration on loans and financial
leasing provided to organizations
performing certain types of banking
operations or received from organizations
performing certain types of banking
operations




Income related to receipt
of remuneration on overdraft loans
provided to organizations
implementing certain types of
banking operations




Income related to receipt
of remuneration on short-term
provided to organizations
implementing certain types
of banking operations




Income related to receipt
of remuneration on long-term loans
provided to organizations
implementing certain types of
banking operations




Income in the form of positive
correction of the cost of loans
provided to organizations
implementing certain types of
banking operations




Income in the form of negative
correction of the cost of loans
provided to organizations
implementing certain types of
banking operations




Special reserves (provisions) for
loans and financial leasing
granted to organizations
implementing certain types
of banking operations



Income from settlements with affiliates




Income from settlements with the head office




Income from settlements with local
affiliates




Income from settlements with foreign
affiliates



Income related to receipt of
remuneration on bank claims to
customers




Income related to receipt of
remuneration on overdraft loans
provided by other banks




Income related to receipt of
remuneration on credit cards of
customers




Income related to receipt of
remuneration on promissory notes of
customers




Income related to receipt of
remuneration on securities




Income related to receipt of
remuneration on short-term
loans provided to other banks




Income related to receipt of
remuneration on long-term loans
provided to other banks




Income related to receipt of
remuneration on financial leasing
provided to other banks




Income related to receipt of
remuneration on securities




Income related to receipt of
interest on overdue debts
of other banks on loans




Income related to receipt of
remuneration on long-term loans
provided to other banks




Commission fee on loans
granted to other banks




Income in form of positive
correction of the cost of loan
granted to other banks




Income in the form of negative
correction of the cost of loan
received from the Government
of the Republic of Kazakhstan, local government
of the Republic of Kazakhstan and
international financial organizations




Income in form of negative
correction of the cost of term
deposit attracted from customers




Income in form of negative
correction of the cost of conditional
deposit attracted from customers




Income related to receipt of
remuneration on financial assets
transferred to trust
management



Income related to receipt of
remuneration on securities




Income related to receipt of
remuneration on securities
intended for trade




Income related to receipt of
remuneration on securities
intended for trade




Income for depreciation of discounts on
purchased other securities




Overdue interest on outstanding
securities



Income related to receipt of
remuneration from operations "reverse repo"
with securities



Income related to receipt of
remuneration on investments in capital and
subordinated debt




Dividends received on the shares
of subsidiaries




Dividends received on shares of
dependent organizations




Income related to receipt of
remuneration on deposits placed in
other banks




Income related to receipt of
remuneration on securities



Income from dealing operations




Receipts on purchase and sale of securities




Revenues from the purchase and sale of foreign
currency




Revenues from the purchase and sale of precious
metals




Unrealized gain from revaluation
of forward transactions on securities




Unrealized gain from revaluation
of forward transactions on foreign
currency




Unrealized gain from revaluation
of forward transactions on refined
precious metals




Unrealized gain from revaluation
of financial futures




Unrealized gain from revaluation
of optional operations




Unrealized gain from revaluation
of spot transactions




Unrealized gain from revaluation
of swap operations




Unrealized gain from revaluation
of other operations with derivative
instruments



Commission income




Overdue commission income for
transfer services




Overdue commission income for
insurance policy implementation services




Overdue commission income for
services in purchase and sale of securities




Overdue commission income for
services for the sale and purchase of foreign currency




Overdue commission income for
trust operation services




Commission income for
services in guarantees issue




Overdue commission income for
services for receiving deposits, opening and
management of customer bank accounts




Overdue commission income




Overdue commission income for
custodial activities




Commission income for
acceptance of payment documents




Overdue commission income for
cashier services




Overdue commission income for
documentary settlements




Overdue commission income for
forfeiting services




Overdue commission income for
factoring services



FINANCING INCOME




Income from revaluation of foreign currency




Income from revaluation of refined
precious metals




Income from revaluation of loans in tenge with
fixation of loans currency equivalent




Income from revaluation of deposits in tenge with
fixation of loans currency
equivalent




Income from changes in the value of
securities intended for sale and
available for sale




Income from other revaluation



Realized revaluation income




Realized income from revaluation of
foreign currency




Realized income from revaluation of
refined precious metals




Realized income from revaluation of
securities
intended for sale and
available for sale




Other realized revaluation
income



FINANCING INCOME




Income from the sale of shares of
affiliated organizations




Income from the sale of fixed assets
and intangible assets




Revenues from the sale
of stockpiles




Income from sales of other investments



Income related to changes in the share
of participation in the statutory capital of legal entities




Income related to changes in the share
of participation in the statutory capital of
subsidiaries




Income related to changes in the share
of participation in the statutory capital of dependent
organizations



Income on operations with derivative financial
instruments




Income from futures transactions




Income from forward transactions




Income from options transactions




Income from spot transactions




Income from swap transactions




Income from other transactions



Forfeit (fine, penalty)



Other incomes




Other creditors in banking
activities




Other creditors in non-banking
activities



Extraordinary income




Extraordinary income




Income from previous periods related to
banking activities identified in
the reporting period




Income from previous periods related to
non-banking activities identified in
the reporting period



Income before taxes



Other Income on newly included balance sheet
accounts



TOTAL:



Expenses



Expenses related to payment of remuneration
on correspondent accounts




Income related to payment of
remuneration on correspondent
account in the National Bank of the Republic of
Kazakhstan




Income related to payment of
remuneration on correspondent
account of foreign central banks




Income related to receipt of
remuneration on correspondent
account of other banks




Expenses related to payment
of remuneration on correspondent
account of organizations implementing
certain types of banking operations




Expenses related to payment
of remuneration on metal accounts
in refined precious metals



Expenses related to payment
of remuneration on loans received from the Government and
local governments of the Republic of Kazakhstan




Expenses related to payment
of remuneration on short-term
loans received from the Government and
local governments of the Republic of
Kazakhstan




Expenses related to payment
of remuneration on long-term
loans received from the Government and
local governments of the Republic of Kazakhstan




Expenses in the form of negative
correction of the cost of loan
received from the Government
of the Republic of Kazakhstan local government
of the Republic of Kazakhstan




Expenses related to payment
of remuneration on overdue
debt on loans received from
the Government and local governments of the Republic of
Kazakhstan



Expenses related to payment
of remuneration on loans received from international financial
organizations




Expenses related to payment
of remuneration on short-term
loans received from international
financial organizations




Expenses related to payment
of remuneration on long-term
loans received from international
financial organizations




Expenses in the form of positive
correction of the cost of loan
received from international financial
organizations




Expenses related to payment
of remuneration on overdue
debt on loans received from international
financial organizations



Expenses related to payment of remuneration on
loans received from other banks




Expenses related to payment
of remuneration on loans received from
the National Bank of the Republic
of Kazakhstan




Expenses related to payment
of remuneration on loans received
from foreign central banks




Expenses related to payment
of remuneration on short-term loans received
from foreign central banks




Expenses in form of positive
correction of the cost of loan
received from other banks




Expenses related to payment
of remuneration on long-term loans received
from other banks




Expenses in form of negative
correction of the cost of loan
granted to other banks




Expenses related to payment
of remuneration on overdue
debt on loans received from
other banks




Expenses related to payment
of remuneration on overdue
debt on loans received from
the National Bank of the Republic
of Kazakhstan



Expenses related to payment of remuneration on
loans received from organizations
implementing certain types of banking
operations




Expenses related to payment
of remuneration on short-term
received from organizations
implementing certain types
of banking operations




Expenses in the form of negative
correction of the cost of loans
received from organizations
implementing certain types of
banking operations




Expenses related to payment
of remuneration on long-term loans
received organizations
implementing certain types of
banking operations




Expenses in the form of negative
correction of the cost of loans
provided to organizations
implementing certain types of
banking operations




Expenses related to payment
of remuneration on overdue
debt on loans received from organizations
implementing certain types
of banking operations



Other expenses associated with the payment of
remuneration




Other expenses related to the payment of
remuneration on operations with other
banks




Commission fee on loans
received from other banks



Expenses related to payment of remuneration
on overnight loans




Expenses related to payment
of remuneration on overnight loans received from
the National Bank of the Republic
of Kazakhstan




Expenses related to payment
of remuneration on overnight loans received
from foreign central banks




Expenses related to payment
of remuneration on overnight loans of
other banks



Expenses related to payment of remuneration on
deposits of other banks




Expenses related to payment
of remuneration on demand
deposits of the National Bank of the Republic
of Kazakhstan




Expenses related to payment
of remuneration on term deposits received from
the National Bank of the Republic
of Kazakhstan




Expenses related to payment
of remuneration demand
deposists of foreign central
banks




Expenses related to payment
of remuneration on term deposists
of foreign central banks




Expenses related to payment
of remuneration on demand
deposits of other banks




Expenses related to payment
of remuneration on short-term
deposits of other banks (up to
one month)




Expenses related to payment
of remuneration on short-term
deposits of other banks (up to one year)




Expenses related to payment
of remuneration on long-term deposists of
other banks




Expenses related to payment
of remuneration on a deposit that is
a security (mortgage, guarantee,
deposit) of liabilities of other banks




Expenses related to payment
of remuneration on conditional
deposits of other banks




Expenses in form of negative
correction of the cost of term
deposit placed in other banks




Expenses in form of negative
correction of the cost of conditional
deposit placed in other banks




Expenses in form of positive
correction of the cost of term
deposit attracted from other banks




Expenses in form of positive
correction of the cost of conditional
deposit attracted from other banks



Expenses from settlements with affiliates




Expenses from settlements with the head office




Expenses from settlements with local
affiliates




Expenses from settlements with foreign
affiliates



Expenses related to payment of remuneration
on claims of customers




Expenses related to payment
of remuneration on funds
of the republican budget




Expenses related to payment
of remuneration on funds of local
budget




Expenses related to payment of remuneration
on current accounts
of customers




Expenses related to receipt of
remuneration on financial assets
accepted to trust
management




Expenses related to payment
of remuneration on demand
deposits of customers




Expenses related to payment
of remuneration on short-term
deposits of customers




Expenses related to payment
of remuneration on long-term
deposits of customers




Expenses related to payment
of remuneration on conditional
deposits of customers




Expenses related to payment of remuneration
on card accounts of customers




Expenses related to payment
of remuneration on accounts of subsidiaries
of special purpose




Expenses related to payment
of remuneration on a deposit that is
a security (mortgage, guarantee,
deposit) of customer liabilities




Expenses related to payment
of remuneration on overdue
debt on demand
deposits of customers




Expenses related to payment
of remuneration on overdue
debt on other operations
with customers




Expenses related to payment
of remuneration on overdue
debt on term
deposits of customers




Expenses related to payment
of remuneration on received
financial leasing




Expenses related to payment of remuneration
on overdue
instructions




Expenses related to payment
of remuneration on other
deposits of customers




Commission fees for
accepted deposits




Expenses in form of negative
correction of the cost of loan
granted to customers




Expenses in form of positive
correction of the cost of term
deposit attracted from customers




Expenses in form of positive
correction of the cost of conditional
deposit attracted from customers




Expenses on depreciation of premium on
promissory notes




Expenses related to payment of
remuneration from operations " repo"
with securities




Expenses related to payment of
remuneration on securities




Expenses related to payment of remuneration
on outstanding
bonds




Expenses related to payment of
remuneration on outstanding
securities




Expenses on the depreciation of the premium on
purchased securities
intended for trading




Expenses for depreciation of premium on
purchased other securities




Expenses for depreciation of discount on
outstanding securities



Expenses related to payment of remuneration
on subordinated debt




Expenses related to payment of remuneration
on subordinated debt
with maturity term of at least five
years




Expenses related to payment of remuneration
on subordinated debt
with maturity term exceeding five
years



Provision for backing




Backing for special reserves
(provisions) on deposits placed in
other banks




Backing for special reserves (provisions) for
loans and financial leases
provided to other banks




Backing for special reserves
(provisions) on receivables
related to banking
activity




Backing for general reserves
(provisions) on deposits placed in
other banks




Backing for special reserves (provisions) for
loans and financial leases
provided to customers




Backing for general reserves
(provisions) on covering losses from
credit activity




Backing for special reserves
(provisions) on covering losses from
other banking activity




Backing for general reserves
(provisions) on covering losses from
other banking activity




Backing for special reserves
(provisions) on receivables
related to non-banking
activity




Backing for general reserves
(provisions) on receivables
related to banking
activity




Backing for general reserves
(provisions) on receivables
related to non-banking
activity




Backing for general reserves
(provisions) on conditional liabilities




Backing for general reserves
(provisions) on securities




Backing for special reserves
(provisions) on securities




Backing for special reserves
(provisions) on conditional liabilities



Expenses for dealing operations




Expenses for purchase and sale of securities




Expenses for the purchase and sale of foreign
currency




Expenses for the purchase and sale of precious
metals




Unrealized expenses for revaluation
of forward transactions on securities




Unrealized expenses for revaluation
of forward transactions on foreign
currency




Unrealized expenses for revaluation
of forward transactions on refined
precious metals




Unrealized expenses for revaluation
of financial futures




Unrealized expenses for revaluation
of optional operations




Unrealized expenses for revaluation
of spot transactions




Unrealized expenses for revaluation
of swap operations




Unrealized expenses for revaluation
of other operations with derivative
instruments



Commission expenses




Commission expenses on received
transfer services




Commission expenses on received
insurance polices realization
services




Commission expenses on
services in purchase and sale of securities




Commission expenses for
services for the sale and purchase of foreign
currency




Commission expenses on received
services in trust
operations




Commission expenses on received
warranty services




Commission expenses on received
services for card accounts of customers




Other commission expenses




Commission expenses for
custodial activities



1Revaluation expenses




Expenses for revaluation of foreign
currency




Expenses for revaluation of refined
precious metals




Expenses for revaluation of loans in tenge with
fixation of loans currency equivalent




Expenses for revaluation of deposits in tenge with
fixation of loans currency
equivalent




Expenses for changes in the value of
securities intended for sale and
available for sale




Expenses for other revaluation



Expenses for labor remuneration and obligatory
payments




Expenses for labor remuneration




Other payments



Realized revaluation expenses




Realized expenses for revaluation of
foreign currency




Realized expenses for revaluation of
refined precious metals




Realized expenses for revaluation of
securities
intended for sale and
available for sale




Other realized revaluation
expenses



General running expenses




Transportation expenses




Administrative expenses




FINANCING COSTS




Repair expenses




Advertisement expenses




Expenses for security and alarm




Representation expenses




Other general running expenses




Expenses for business trips




Expenses for audit and
consulting services




Insurance expenses




Communication services expenses



Taxes, fees and other mandatory payments
to the budget, except income tax




Value added tax




Social tax




Land tax








Tax on property of legal entities




Vehicle tax




Auction collection




Other taxes, fees and obligatory
payments to the budget



Depreciation deductions




Depreciation deductions for buildings
and structures




Depreciation deductions for
computer equipment




Depreciation deductions for
other fixed assets




Depreciation deductions for
fixed assets received on financial
leasing




Depreciation deductions for
fixed assets intended for
renting




Depreciation deductions for
capital costs for rented
buildings




Depreciation deductions for
vehicles




Depreciation deductions for
intangible assets



Expenses for sales




Expenses for the sale of shares of
affiliated organizations




Expenses for the sale of fixed assets
and intangible assets




Expenses for donation of
fixed assets and intangible
assets




Expenses for sales of other
investments



Expenses related to changes in the share
of participation in the statutory capital of legal entities




Expenses related to changes in the share
of participation in the statutory capital of
subsidiaries




Expenses related to changes in the share
of participation in the statutory capital of dependent
organizations



Expenses for operations with derivative financial
instruments




Expenses for futures transactions




Expenses for forward transactions




Expenses for option operations




Expenses for spot transactions




Expenses for swap transactions




Expenses for other operations



Forfeit (fine, penalty)



Other expenses




Other expenses for banking
activities




Other expenses for non-banking
activities




Expenses for rent




Expenses for acceptions




Expenses for guarantees received by bank



Extraordinary expenses




Extraordinary expenses




Expenses of previous periods related to
banking activities identified in
the reporting period








Expenses of previous periods related to
non-banking activities identified in
the reporting period



Income tax



Other expenses on newly included
balance sheet accounts



TOTAL:




      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012 No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 2.5
Breakdown of receivables and payables

      thousand tenge

No.

Debtor
name

Resident/
non-resident

TRN

IIN/
BIN

Code of residence
country

Amount

Term of
debt
creation

Debt creation
reasons

1

2

3

4

5

6

7

8

9


Total













































      thousand tenge

No.

Creditor
name

Resident/
non-resident

TRN

IIN/
BIN

Code of residence
country

Amount

Term of
debt
creation

Debt creation
reasons

1

2

3

4


5

6

7

8


Total












































      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Tax reporting rules for
large taxpayers subject to monitoring
that carrying out banking activities, as well as certain types
of banking operations based on a license (forms 2.3 - 2.5) 1. General Provisions

      1. These Rules are developed in accordance with the Code of the Republic of Kazakhstan of December 10, 2008 “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) and provide for the procedure for drafting and submitting tax returns by large taxpayers engaged in banking activities, as well as certain types of banking operations on the basis of a license of the authorized state body for regulation and supervision of the financial market and financial organizations and (or) the National Bank of the Republic of Kazakhstan and that are subject to monitoring (hereinafter - taxpayers).

      2. Taxpayers are monitored by analyzing their financial and economic activities in order to determine the real taxable base, monitor adherence to the tax laws of the Republic of Kazakhstan and applied market prices in order to exercise control over transfer pricing.

      3. Monitoring is carried out by collecting information from taxpayers on the main financial, economic and tax indicators through the electronic data transfer system to the database on the central server of the authorized body that manages the provision of taxes and other mandatory payments to the budget (hereinafter the authorized body).

      Monitoring is carried out by the authorized body.

      Tax return on monitoring is submitted consolidated.

      4. The monitoring database is compiled on the basis of tax returns prepared in accordance with Chapter 2 “The Procedure for Preparing Tax Return Forms” to these Rules, containing information specified in clause 3 of these Rules provided by taxpayers in electronic format (files) of the software according to the procedure established by these Rules.

      5. The software for filling in tax return forms for monitoring performs the function of bringing all the reports (completed tax return forms) of taxpayers into the same type files recorded in a single standard.

      6. Electronic data transmission system is a way to deliver the completed tax return forms in the form of files of the established standard before the database.

      7. Tax return forms for monitoring and software for their completion are posted on the website of the authorized body.

      8. Completed tax return forms for monitoring are submitted to the authorized body by taxpayers through the data transfer system.

      9. Type of tax return form for monitoring.

      These boxes are marked in accordance with article 63 of the Tax Code. Depending on the type of tax return, the corresponding box is marked.

      10. When filling out each form of tax return for monitoring, the taxpayer indicates the following data:

      1) In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the declaration for monitoring:

      TIN - taxpayer identification number before the introduction of paragraph 4) of paragraph 4 of article 3 of the Law on National Registries.

      BIN - business identification number from the date of introduction into force of paragraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      3) name of the taxpayer in accordance with the constituent documents;

      4) the tax period for which the tax reports are submitted for monitoring;

      5) code of the tax authority at the place of registration of the taxpayer.

      If there are no indicators of financial and economic activity in the reporting period, tax returns for monitoring are provided without filling in the corresponding boxes.

      11. If necessary, the authorized body has the right to request breakdown on the submitted forms of tax return for monitoring.

2. The procedure for drawing up tax return forms.

      12. Forms 2.3 “Balance Sheet” and 2.4 “Report on incomes and expenses” are the financial reports of a taxpayer prepared for the reporting tax period in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting. The form is filled with a cumulative total, the measurement unit is one thousand tenge.

      13. Form 1.7 "Breakdown of receivables and payables" indicates the amount of receivables (payables) arising over one year since the last operation on this debt.

      The indebtedness to individuals is reflected in one line and is filled only in column 7 “Amount”.

      In this case, column 2 “Name of the debtor (creditor)” indicates “individuals”.

      Measurement unit is one thousand tenge.

      Column 1 "No." indicates the number. Further information should not interrupt the numbering order.

      Column 2 “Name of the debtor (creditor)” indicates the name of the legal entity.

      Column 3 "Resident / non-resident” reflects the code indicating the residence of the supplier:

      0 – resident of the Republic of Kazakhstan;

      1 – non-resident of the Republic of Kazakhstan.

      Column 4 “TIN” specifies TIN of the debtor (creditor).

      Column 5 “IIN/BIN” indicate the identification number of the debtor (creditor).

      In column 6 “Code of Residence Country”, when filling in the code of residence country of non-resident taxpayer, it is necessary to use the numerical code of countries.

      Column 7 “Amount” indicates the amount of receivables (payables) arising.

      Column 8 “Debt creation period” indicates the period of formation of receivables (payables).

      Column 9 "Debt creation reasons" indicates the reasons for the formation of receivables (payables).

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012
No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 3.1
Pension Assets Report

      thousand tenge

Name

At the beginning
of reporting period

as of the end of
reporting
period

1

2

3

Assets



Cash at bank accounts



Refined precious metals



Deposits in the National Bank of the Republic of Kazakhstan
and second-tier banks



Securities available for sale



Securities held for trading



Claims on the operations “reverse repo”



Derivative financial instruments



Receivables



Held-to-maturity securities



Other financial assets



Total assets






Liabilities



Claims from receipients of pension payments



Payables for commission
fees including:



from pension assets



from investment income



Payables for indebtedness in income tax
from pension payments



Derivative financial instruments



Other liabilities



Total liabilities



Total net assets



      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012
No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 3.2
Report on Pension Assets Management

      thousand tenge

No.

Name
of
PSF

Amount of
pension
assets at the
end of
tax
period

Invested,
total

including:

bank deposits

purchase of securities

National
Bank of the RK

second
tier
banks

securities
of the MF of
the RK and NB of the RK

securities
of
local
govern
ments

1

2

3

4

5

6

7

8










TOTAL:







      continued

including:

Accrued
investment
income

Commission
fee

purchase of securities

non-gov.
securities
of
foreign
issuers

securities
of
foreign
states

securities
of international
financial
organizations

non-gov.
securities

other

9

10

11

12

13

14

15















      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012 No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 3.3
Balance Sheet

      thousand tenge

Item name

At the beginning
of reporting period

as of the end of
reporting
period

1

2

3

Assets



Fixed assets (less depreciation and impairment
losses)



Intangible assets (less depreciation and
impairment losses)



Long-term assets intended for sale



Investment property



Investments in the capital of other legal entities



Long-term receivables
(less reserves for possible losses)



Held-to-maturity securities
(less reserves for possible losses)



Securities available for sale
(less reserves for possible losses)



Deferred tax claim



Advances issued



Other assets



Reserves



Claims to the budget on taxes and other
obligatory payments to the budget



Prepaid expenses



Other receivables
(less reserves for possible losses)



Commission fees



including:



from pension assets



from investment income/loss on pension
assets



Operation “reverse repo”



Derivative financial instruments



Trading securities (less reserves
for possible losses)



Deposits placed (less reserves for possible
losses)



Cash and cash equivalents



including:



cash on hand



cash at bank accounts



Total assets:



Capital



Statutory capital



Premiums (additional paid-in capital)



Withdrawn capital



Reserve capital



Other reserves



Undistributed income (uncovered loss)



including:



previous years



reporting period



Minority share



Total capital:



Liabilities



Long-term loans received



including:



finance leasing



Long-term payables



Long-term estimated liabilities



Deferred tax liability



Revenue of the future periods



Advance payments received



Accrued expenses on settlements with shareholders on
shares



Accrued expenses on settlements with staff



Obligation to the budget for taxes and other
obligatory payments



Short-term receivables



Short-term estimated liabilities



Long-term received loans



Operation “repo”



Derivative financial instruments



Other liabilities



Total liabilities:



Total capital and liabilities



      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012
No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 3.4
tax return of income and expenses

      thousand tenge

Item name

For the reporting
period

For the period from
the beginning of
the current
year (with
cumulative
total)

For similar
period
of the previous
year

For the similar
period from
the beginning of
the previous
year (with
cumulative
total)

1

2

3

4

5

Commission fees





including:





from pension assets





from investment income
(loss) on pension assets





Income in the form of remuneration on
current accounts and placed
deposits





Income in the form of remuneration
(coupon and/or discount) on
purchased securities





Income (losses) from sale and purchase
of securities (net)





Income (losses) from changes
in the value of trading securities
(net)





Income from operations “reverse
repo”





Income (losses) from revaluation
of foreign currency (net)





Revenues from the sale of non-financial
assets and receipt of assets





Other incomes





Total income





Commission expenses





including:





remuneration to organizations
engaged in investment
management of pension assets





remuneration to custodian banks





Expenses in the form of remuneration
(bonuses) on purchased
securities





Expenses for operations "repo"





Expenses in the form of remuneration on
received loans and financial
rent





General and administrative expenses





including:





expenses for labor remuneration and
business trips





depreciation deductions and
repairs





expenses for current rent





expenses for the payment of taxes and
other obligatory payments to
the budget (except for corporate
income tax)





expenses from the sale of non-financial
assets and transfer
of assets





Other expenses





Total expenses





Profit (loss) before deduction to
reserves (provisions)





Reserves (restoration of reserves)
for possible losses in operations





Income from participation in capital
of other legal entities





Profit (loss) for the period





Profit (loss) from terminated
business





Profit (loss) before
tax





Corporate income tax





Net profit (loss) after
tax





Minority share





Net profit (loss) for the period





      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

      Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012 No. 1518

Tax reporting rules for
major taxpayers subject to monitoring, engaged
in pension fund raising and
pension payments, as well as investment
management activities for pension assets (forms 3.1 - 3.4) 1. General Provisions

      1. These Rules are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On taxes and other mandatory payments to the budget” (Tax Code) and provide for the procedure for drafting and submitting tax return by large taxpayers subject to monitoring, engaged in activities to attract pension contributions and pension benefits, as well as the investment management of pension assets (hereinafter - taxpayers).

      2. Taxpayers are monitored by analyzing their financial and economic activities in order to determine the real taxable base, monitor adherence to the tax laws of the Republic of Kazakhstan and applied market prices in order to exercise control over transfer pricing.

      3. Monitoring is carried out by collecting information from taxpayers on the main financial, economic and tax indicators through the electronic data transfer system to the database on the central server of the authorized body that manages the provision of taxes and other mandatory payments to the budget (hereinafter the authorized body).

      Monitoring is carried out by the authorized body.

      Tax return on monitoring is submitted consolidated.

      4. The monitoring database is compiled on the basis of tax reports prepared in accordance with Chapter 2 “The Procedure for Preparing Tax Return Forms” to these Rules, containing information specified in clause 3 of these Rules provided by taxpayers in electronic format (files) of the software according to the procedure established by these Rules.

      5. The software for filling in tax return forms for monitoring performs the function of bringing all the reports (completed tax return forms) of taxpayers into the same type files recorded in a single standard.

      6. Electronic data transmission system is a way to deliver the completed tax return forms in the form of files of the established standard before the database.

      7. Tax return forms for monitoring and software for their completion are posted on the website of the authorized body.

      8. Completed tax return forms for monitoring are submitted to the authorized body by taxpayers through the data transfer system.

      9. Type of tax return form for monitoring.

      These boxes are marked in accordance with article 63 of the Tax Code. Depending on the type of tax return, the corresponding box is marked.

      10. When filling out each form of tax return for monitoring, the taxpayer indicates the following data:

      1) In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the declaration for monitoring:

      TIN - taxpayer identification number before the introduction of paragraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      IIN/BIN - individual identification number (business identification number) from the date of introduction into force of paragraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      2) name of the taxpayer in accordance with the constituent documents;

      3) the tax period for which the tax reports are submitted for monitoring;

      4) code of the tax authority at the place of registration of the taxpayer.

      If there are no indicators of financial and economic activity in the reporting period, tax returns for monitoring are provided without filling in the corresponding boxes.

      11. If necessary, the authorized body has the right to request breakdown on the submitted forms of tax return for monitoring.

2. The procedure for drawing up tax return forms.

      12. Forms 3.1 “Report on pension assets”, 3.3 “Balance Sheet” and 3.4 “Report on incomes and expenses” are the financial reports of a taxpayer prepared for the reporting tax period in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting. Forms are filled with cumulative total. The measurement unit is one thousand tenge.

      13. Form 3.2. Form 3.2 Report on pension assets management

      Column 1 "No." indicates the number. Further information should not interrupt the numbering order.

      Column 2 “Name of the PSF” indicates the name of the pension saving fund that transferred the pension assets to the management of the legal entity engaged in the investment management of pension assets. Pension saving funds independently carrying out investment management of pension assets do not fill in this column.

      Column 3 “The amount of pension assets as of the end of tax period” indicates the amount of pension assets taken into management by a legal entity carrying out investment management of pension assets for each pension saving fund as of the end of tax period.

      Column 4 “Invested, total” indicates the amount of pension assets of each pension saving fund placed into financial instruments as of the end of tax period. this column reflects the sum of columns 5–13 of this report.

      Column 5 “National Bank of the Republic of Kazakhstan” indicates the amount of pension assets placed as deposits of the National Bank of the Republic of Kazakhstan.

      Column 6 “Second tier banks” indicates the amount of pension assets placed in deposits of second tier banks.

      Column 7 “Securities of the Ministry of Finance of the Republic of Kazakhstan and the National Bank of the Republic of Kazakhstan” indicates the amount of pension assets placed in government securities of the Republic of Kazakhstan issued by the Ministry of Finance of the Republic of Kazakhstan and the National Bank of the Republic of Kazakhstan, with the exception of securities issued by local governments of the Republic of Kazakhstan.

      Column 8 "Securities of local governments" indicates the amount of pension assets placed in government securities issued by local governments.

      Column 9 “Non-government securities of foreign issuers” indicates the amount of pension assets placed in non-government securities of foreign issuers.

      Column 10 “Securities of foreign states” specifies the amount of pension assets placed in securities of foreign states.

      Column 11 “Securities of international financial organizations” indicates the amount of pension assets placed in securities of international financial organizations.

      Column 12 “Private Securities” indicates the amount of pension assets placed: in mortgage bonds of organizations of the Republic of Kazakhstan included in the official list of the auction organizers; in other ones on the category “A” included in the official list of the organizers of the auction, in addition to mortgage bonds, non-state issuable securities of organizations of the Republic of Kazakhstan, issued in accordance with the legislation of the Republic of Kazakhstan and other states; in bonds of Development Bank of Kazakhstan CJSC and in other non-government securities.

      Column 13 “Other” indicates the amount of pension assets placed in other financial instruments that are not listed in columns 5–12 of this report.

      Column 14 “Accrued Investment Income” indicates the amount of investment income accrued to each pension saving fund in the reporting period.

      Column 15 “Commission Fee” indicates the amount of the commission fee of the legal entity carrying out investment management of pension assets received in the reporting tax period from each pension saving fund.

      The form is filled with a cumulative total, the measurement unit is one thousand tenge.

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012
No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 3.1
Insurance Activity Report

      tenge

No.

Insurance
cashier
offices

Accepted for
insurance/
reinsurance
number
of
contracts

Resident/
non-resident

Accepted
for
insurance and
reinsurance
of
insurance
premiums

Transferred
for
reinsurance
of
insurance
premiums

Insurance
amount

Taxable
amount
of
the
premium

Tax
rate

Tax
amount
pay
able

1

2

3

4

5

6

7

8

9

10


Total:











Individuals









      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012
No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 4.2
Balance Sheet

      thousand tenge

No.

Item name

at the beginning of the year

as of the end of
reporting
period

1

2

3

4

1

Assets



2

Cash



3

Deposits placed (less the reserve for
doubtful debt)



4

Securities held for trading
(less reserves for doubtful debts)



5

Securities available for sale
(less reserves for doubtful debts)



6

Operation “reverse repo”



7

Receivables from reinsurers (less
reserves for doubtful debts)



8

Insurance premiums receivable from insurers
(reinsurers) and intermediaries (less
reserves for doubtful debts)



9

Other receivables (less reserves
for possible losses)



10

Loans granted to insurers (less
reserves for doubtful debts)



11

Prepaid expenses



12

Tax claim



13

Deferred tax claim



14

Other assets



15

Held-to-maturity securities
(less reserves for doubtful debts)



16

Investments in the capital of other legal entities



17

Fixed assets (net)



18

Intangible assets (net)



19

Liabilities



20

Unearned premium reserve, total



21

Reinsurer's share of unearned premium
reserve



22

Net unearned premium reserve



23

Reserve for non-incurred losses under life
insurance (reinsurance) contracts, total
amount



24

The share of the reinsurer in the reserve for non-incurred
losses under life insurance
(reinsurance) contracts



25

Net reserve of non-incurred losses
under life insurance (reinsurance)
contracts



26

Reserve for non-incurred losses under annuity
contracts, total amount



27

The share of the reinsurer in the reserve for non-incurred
losses under annuity contracts



28

Net reserve of non-incurred losses
under annuity contracts



29

Reserve for incurred but not reported losses,
total amount



30

The share of the reinsurer in the reserve for incurred
but not reported losses



31

Net reserve for incurred but
not reported losses



32

Reserve for reported but not incurred losses,
total amount



33

The share of the reinsurer in the reserve for reported
but not incurred losses



34

Net reserve for reported but
not incurred losses



35

Additional reserves, total amount



36

The share of the reinsurer in the additional reserves



37

Net additional reserves



38

Loans received



39

Settlements with reinsurers



40

Settlements with intermediaries for insurance
(reinsurance) activities



41

Settlements with shareholders on dividends



42

Accounts payable under insurance
(reinsurance) agreements



43

Other payables



44

Operation “repo”



45

Revenue of the future periods



46

Tax liability



47

Deferred tax liability



48

Other liabilities



49

Equity



50

Statutory capital



51

Withdrawn capital



52

Reserve capital



53

Reserve of preventive measures



54

Revaluation results



55

Undistributed income (uncovered loss)



56

undistributed income (uncovered loss)
of previous years



57

Undistributed income (uncovered loss)
of the reporting period



58

Total equity and liabilities



      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved
by the Resolution of the Government of
the Republic of Kazakhstan
dated 30 November 2012
No. 1518

      Form type:

      О Initial

      О Regular

      О Additional

      О By notification

      О Liquidation

      Date and number of notification А number ОООООО В date ОООООООООО

      TIN

      BIN

      Taxpayer’s name

      Tax period quarter year

Form 4.3
tax return of income and expenses

      thousand tenge

No.

Item name

for the reporting
period

for the period from
the beginning of
the current
year (with
cumulative
total)

for similar
period
of the previous year

for the similar
period from
the beginning of
the previous
year (with
cumulative
total)

1

2

3

4

5

6

1

Income





2

Income from insurance
activities





3

Insurance premiums, total
amount





4

Insurance premiums
transferred for
reinsurance





5

Net insurance
premiums





6

Change in the
unearned premium reserve,
total amount





7

Change in the
reinsurer's share of
unearned premium
reserve





8

Net unearned
premium reserve





9

Net earned
insurance
premiums





10

Incomes in the form
of a commission
remuneration for
insurance activities





11

Income from investment
activities





12

Income associated with
the receipt of
remuneration





13

including:





14

income in the form
of remuneration
(coupon and/or discount) on
securities





15

income in the form
of remuneration on
deposits placed





16

Income (losses) on
operations with financial
assets (net):





17

including:





18

income (losses) from
sale/purchase
of securities (net)





19

income (losses) from
operation “repo” (net)





20

income (losses) from
revaluation (net):





21

including:





22

income (losses) from
changes in the value
of securities
intended for
sale and available
for sale
(net)





23

income (losses) from
revaluation of foreign
currency (net)





24

Income from participation in
the capital of other
legal entities





25

Other incomes from
investment
activities





26

Income from other
activities





27

Re Income venues (losses) from
the sale of assets and
receipt (transfer)
of assets





28

Income (losses) from
emergency
circumstances





29

Other incomes from other
activities





30

Total income





31

Expenses





32

Expenses for the implementation
of insurance payments, total
amount





33

Reimbursement of expenses for
the risks transferred to reinsurance





34

Reimbursement by
regress requirement
(net)





35

Net expenses for
insurance
benefits





36

Expenses for
regulating insurance
losses





37

Change in reserve of
non-incurred losses under
life insurance
(reinsurance) contracts,
total amount





38

Change in the share
of the reinsurer in the
reserve for non-incurred
losses under life insurance
(reinsurance)
contracts





39

Net changes in
reserve of non-incurred
losses under life insurance
(reinsurance)
contracts





40

Change in reserve of
non-incurred losses under
annuity contracts,
total amount





41

Change in the share
of the reinsurer in the
reserve for non-incurred
losses under annuity insurance(reinsurance)
contracts





42

Net changes in
reserve of non-incurred
losses under annuity
contracts





43

Change in
the reserve for incurred but
not reported losses,
total amount





44

Change in the share
of the reinsurer in
the reserve for incurred
but not reported losses





45

Net change in
the reserve for incurred but
not reported losses





46

Change in the reserve
for reported but not
regulated
losses, total amount





47

Change in the share
of the reinsurer in
the reserve for reported
but not regulated
losses





48

Net change in
the reserve for reported but
not regulated
losses





49

Change in additional
reserves, total amount





50

Change in the share of
the insurer in
the additional reserves





51

Net changes of the
additional reserves





52

Expenses for the payment
of a commission
remuneration for
insurance activities





53

Other expenses associated with
the payment of remuneration





54

including:





55

premium expenses to
securities





56

Expenses for reserves on
doubtful debts





57

Restoration of reserves for
doubtful debts





58

Net expenses for
reserves for doubtful
debts





59

General and administrative
expenses





60

including:





61

expenses for labor remuneration and
business trips





62

current taxes and other
obligatory payments to
the budget (excluding
the corporate
income tax)





63

expenses for current
rent





64

depreciation
deductions and impairment





65

Other expenses





66

Total expenses





67

Total net income
(losses) before
corporate
income tax





68

Corporate income
tax, including:





69

Corporate
operating income
tax





70

Corporate income
tax from other
activities





71

Net income (losses)
after tax





      We are responsible in accordance with the laws of the Republic of Kazakhstan for the accuracy and completeness of the information contained in these tax returns.

      Full name of the CEO

      Full name of Chief Accountant

      Full name of the official who filled in the form of tax return

      this form is certified by a digital signature in accordance with the Agreement on the use and recognition of electronic digital signature in the exchange of electronic documents dated No.

      Incoming document registration number DDMMYYYY

      Tax Authority Code

  Approved by
Resolution of the Government
of the Republic of Kazakhstan
dated November 30, 2012
No. 1518

Tax accounting rules
for insurance and reinsurance organizations that
are large taxpayers subject to
monitoring (forms 4.1 - 4.3) 1. General Provisions

      1. These Rules are developed in accordance with the Code of the Republic of Kazakhstan dated December 10, 2008 “On taxes and other mandatory payments to the budget” (Tax Code) and provide for the procedure for drafting and submitting tax returns by insurance and reinsurance organizations (hereinafter - taxpayers).

      2. Taxpayers are monitored by analyzing their financial and economic activities in order to determine the real taxable base, monitor adherance to the tax laws of the Republic of Kazakhstan and applied market prices in order to exercise control over transfer pricing.

      3. Monitoring is carried out by collecting information from taxpayers on the main financial, economic and tax indicators through the electronic data transfer system to the database on the central server of the authorized body that manages the provision of taxes and other mandatory payments to the budget (hereinafter the authorized body).

      Monitoring is carried out by the authorized body.

      Tax return on monitoring is submitted consolidated.

      4. The monitoring database is compiled on the basis of tax returns prepared in accordance with Chapter 2 “The Procedure for Preparing Tax Return Forms” to these Rules, containing information specified in clause 3 of these Rules provided by taxpayers in electronic format (files) of the software according to the procedure established by these Rules.

      5. The software for filling in tax return forms for monitoring performs the function of bringing all the reports (completed tax return forms) of taxpayers into the same type files recorded in a single standard.

      6. Electronic data transmission system is a way to deliver the completed tax return forms in the form of files of the established standard before the database.

      7. Tax return forms for monitoring and software for their completion are posted on the website of the authorized body.

      8. Completed tax return forms for monitoring are submitted to the authorized body by taxpayers through the data transfer system.

      9. Type of tax return form for monitoring.

      These boxes are marked in accordance with article 63 of the Tax Code. Depending on the type of tax return, the corresponding box is marked.

      10. When filling out each form of tax return for monitoring, the taxpayer indicates the following data:

      1) In accordance with the Law of the Republic of Kazakhstan dated 12 January 2007 “On National Registries of Identification Numbers” (hereinafter referred to as the Law on National Registries), the following data are subject to mandatory filling when submitting the declaration for monitoring:

      TIN - taxpayer identification number before the introduction of paragraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      IIN/BIN - individual identification number (business identification number) from the date of introduction into force of paragraph 4) of paragraph 4 of article 3 of the Law on National Registries;

      2) name of the taxpayer in accordance with the constituent documents;

      3) the tax period for which the tax reports are submitted for monitoring;

      4) code of the tax authority at the place of registration of the taxpayer.

      If there are no indicators of financial and economic activity in the reporting period, tax returns for monitoring are provided without filling in the corresponding boxes.

      11. If necessary, the authorized body has the right to request breakdown on the submitted forms of tax return for monitoring.

2. Procedure for drawing up the tax return form

      12. Form 4.1. "Report on insurance activity" reflects the operations in insurance services.

      Insurance (reinsurance) services rendered to individuals are reflected in one line indicating the total amount. At the same time, the columns for insurance classes, resident/non-resident, tax rate are not filled.

      Column 1 "No." indicates the number. Further information should not interrupt the numbering order.

      Column 2 “Insurance classes” indicates the full name of the class of insurance services provided, in accordance with the legislative act of the Republic of Kazakhstan regulating insurance activities.

      Column 3 "Accepted for insurance/reinsurance number of contracts" indicates the number of insurance/reinsurance contracts accepted.

      Column 4 "Resident/non-resident” reflects the code indicating the residence of the buyer:

      0 – resident of the Republic of Kazakhstan;

      1 – non-resident of the Republic of Kazakhstan.

      Column 5 "Accepted for insurance and reinsurance of insurance premiums" indicates the amount of insurance premiums under this contract.

      Column 6 “Transferred to reinsurance of insurance premiums” specifies the amount of insurance premiums transferred for reinsurance under the relevant contract in the reporting period.

      If in the reporting period, insurance contracts are reinsured and these contracts were reflected in previously submitted reports, then column 5 “Accepted for insurance and reinsurance of insurance premiums” is not filled, and column 10 “Tax amount to be paid” indicates the amount of corporate income tax, which is subject to decrease (with a negative sign).

      Column 7 “Insurance amount” specifies the amount of money for which the insured object is insured, and which represents the insurer's maximum amount of liability in case of an insured event.

      Column 8 “Taxable amount of the premium” indicates the taxable amount of the premium.

      Column 9 "Tax rate" indicates the applicable tax rate.

      13. Forms 4.2 “Balance Sheet” and 4.3 “Report on incomes and expenses” are the financial reports of a taxpayer prepared for the reporting tax period in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting. Forms are filled with cumulative total. Measurement unit is one thousand tenge.

Салық есептілігі нысандарын және оларды жасау қағидаларын бекіту туралы

Қазақстан Республикасы Үкіметінің 2012 жылғы 30 қарашадағы № 1518 Қаулысы. Күші жойылды - Қазақстан Республикасы Үкіметінің 2019 жылғы 21 тамыздағы № 614 қаулысымен.

      Ескерту. Күші жойылды – ҚР Үкіметінің 21.08.2019 № 614 (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) қаулысымен.

      "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасы Кодексінің (Салық кодексі) 63-бабы 2-тармағына сәйкес Қазақстан Республикасының Үкіметі ҚАУЛЫ ЕТЕДІ:

      1. Қоса беріліп отырған:

      1) корпоративтік табыс салығы бойынша декларацияның нысаны және оны жасау қағидалары (100.00-нысан);

      2) декларация тапсырылғанға дейiнгi кезең үшін төленуі тиіс корпоративтік табыс салығы бойынша аванстық төлемдер сомасы есебінің нысаны және оны жасау қағидалары (101.01-нысан);

      3) декларация тапсырылғаннан кейінгі кезең үшін төленуі тиіс корпоративтік табыс салығы бойынша аванстық төлемдер сомасы есебінің нысаны және оны жасау қағидалары (101.02-нысан);

      4) резиденттің табысынан төлем көзінен ұсталатын корпоративтік табыс салығы бойынша есеп нысаны және оны жасау қағидалары (101.03-нысан);

      5) резидент еместің табысынан төлем көзінен ұсталатын корпоративтік табыс салығы бойынша есеп нысаны және оны жасау қағидалары (101.04-нысан);

      6) корпоративтік табыс салығы бойынша декларацияның нысаны және оны жасау қағидалары (110.00-нысан);

      7) корпоративтік табыс салығы бойынша декларацияның нысаны және оны жасау қағидалары (130.00-нысан);

      7-1) корпоративтік табыс салығы бойынша декларацияның нысаны мен оны жасау қағидалары (140.00-нысан);

      8) корпоративтік табыс салығы бойынша декларацияның нысаны және оны жасау қағидалары (150.00-нысан);

      9) Қазақстан Республикасының азаматтары бойынша жеке табыс салығы және әлеуметтік салық бойынша декларацияның нысаны және оны жасау қағидалары (200.00-нысан);

      10) шетелдіктер мен азаматтығы жоқ тұлғалар бойынша жеке табыс салығы мен әлеуметтік салық бойынша декларацияның нысаны және оны жасау қағидалары (210.00-нысан);

      11) жеке табыс салығы бойынша декларацияның нысаны және оны жасау қағидалары (220.00-нысан);

      12) жеке табыс салығы және мүлік бойынша декларацияның нысаны және оны жасау қағидалары (230.00-нысан);

      13) жеке табыс салығы бойынша декларацияның нысаны және оны жасау қағидалары (240.00-нысан);

      14) қосылған құн салығы бойынша декларацияның нысаны және оны жасау қағидалары (300.00-нысан);

      15) импортталған тауарлар бойынша жанама салықтар бойынша декларацияның нысаны және оны жасау қағидалары (320.00-нысан);

      16) тауарларды әкелу және жанама салықтарды төлеу туралы өтінішітің нысаны мен оны толтыру және табыс ету қағидалары (328.00-нысан);

      17) акциз бойынша декларацияның нысаны және оны жасау қағидалары (400.00-нысан);

      18) құрылымдық бөлімше немесе салық салуға байланысты объектілер үшін акциз есебінің нысаны және оны жасау қағидалары (421.00-нысан);

      19) роялти бойынша, өндіру бонусы бойынша, өнімді бөлу бойынша Қазақстан Республикасының үлесі бойынша, өнімді бөлу туралы келісімшарт бойынша қызметін жүзеге асыратын жер қойнауын пайдаланушының қосымша төлемі бойынша декларацияның нысаны және оны жасау қағидалары (500.00-нысан);

      20) қол қойылатын бонус және коммерциялық табу бонусы бойынша декларацияның нысаны және оны жасау қағидалары (510.00-нысан);

      21) үстеме пайда салығы бойынша декларацияның нысаны және оны жасау қағидалары (540.00-нысан);

      22) тарихи шығындарды өтеу бойынша төлем жөніндегі декларацияның нысаны және оны жасау қағидалары (560.00-нысан);

      23) экспортқа рента салығы бойынша декларацияның нысаны және оны жасау қағидалары (570.00-нысан);

      24) пайдалы қазбаларды өндiру салығы бойынша декларацияның нысаны және оны жасау қағидалары (590.00-нысан);

      25) жұмыспен қамтуға көмектесу, міндетті медициналық сақтандыру, мемлекеттік әлеуметтік сақтандыру қорларына, зейнетақы төлеу жөніндегі мемлекеттік орталыққа аударымдардың және автомобиль жолдарын пайдаланушылардың аударымдары бойынша декларацияның нысаны және оны жасау қағидалары (641.00-нысан);

      26) көлік құралы салығы, жер салығы мен мүлік салығы бойынша декларацияның нысаны және оны жасау қағидалары (700.00-нысан);

      27) көлік құралы салығы бойынша ағымдағы төлемдер есебінің нысаны және оны жасау қағидалары (701.00-нысан);

      28) жер салығы мен мүлік салығы бойынша ағымдағы төлемдер есебінің нысаны және оны жасау қағидалары (701.01-нысан);

      29) ойын бизнесі салығы және тіркелген салық бойынша декларацияның нысаны және оны жасау қағидалары (710.00-нысан);

      30) аукциондардан алым, кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақы бойынша декларацияның нысаны және оны жасау қағидалары (810.00-нысан);

      31) жер учаскелерін пайдаланғаны үшін төлемақы бойынша есептің нысаны және оны жасау қағидалары (851.00-нысан);

      32) жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы бойынша декларацияның нысаны және оны жасау қағидалары (860.00-нысан);

      33) қоршаған ортаға эмиссия үшін төлемақы бойынша декларацияның нысаны және оны жасау қағидалары (870.00-нысан);

      34) шағын бизнес субъектілері үшін оңайлатылған декларацияның нысаны және оны жасау қағидалары (910.00-нысан);

      35) патент құны есебінің нысаны және оны жасау қағидалары (911.00-нысан);

      36) бірыңғай жер салығын төлеушілерге арналған декларацияның нысаны және оны жасау қағидалары (920.00-нысан);

      37) бухгалтерлік теңгерме нысаны (1.3-нысан);

      38) қаржы-шаруашылық қызметінің нәтижелері туралы есептің нысаны (1.4-нысан);

      39) шығарылған және сатып алынған тауарлардың, орындалған жұмыстардың, көрсетілетін қызметтердің қозғалысы туралы есептің нысаны (1.5-нысан);

      40) өндірілген өнімнің, орындалған жұмыстардың, көрсетілген қызметтердің өзіндік құнының нысаны (1.6-нысан);

      41) дебиторлық және кредиторлық берешектерді ажыратып жазу нысаны (1.7-нысан);

      42) сақтандыру, қайта сақтандыру ұйымдарын, банктік қызметті, лицензия негізінде кейбір банктік операцияларды, зейнетақы жарналарын тарту және зейнетақыны төлеу жөніндегі қызметті, сондай-ақ зейнетақы активтерін инвестициялық басқару жөніндегі қызметті жүзеге асыратын заңды тұлғаларды қоспағанда, мониторингке жататын ірі салық төлеушілердің салық есептілігін жасау қағидалары (1.3 – 1.7-нысандары);

      43) қызмет көрсетулердің бухгалтерлік теңгермесінің нысаны (2.3-нысан);

      44) қызмет көрсетулердің табыстары мен шығыстары туралы есептің нысаны (2.4-нысан);

      45) дебиторлық және кредиторлық берешекті ажыратып жазу нысаны (2.5-нысан);

      46) банктік қызметті, сондай-ақ лицензия негізінде банк операцияларының жекелеген түрлерін жүзеге асыратын, мониторингке жататын ірі салық төлеушілердің салық есептiлiгiн жасау қағидалары (2.3 – 2.5-нысандар);

      47) зейнетақы активтері бойынша есептің нысаны (3.1-нысан);

      48) зейнетақы активтерін басқару бойынша есептің нысаны (3.2-нысан);

      49) бухгалтерлік теңгерме нысаны (3.3-нысан);

      50) табыстар және шығыстар туралы есептің нысаны (3.4-нысан);

      51) зейнетақы жарналарын тарту және зейнетақы төлемдері бойынша қызметті, сондай-ақ зейнетақы активтерін инвестициялық басқару бойынша қызметті жүзеге асыратын, мониторингке жататын ірі салық төлеушілердің салық есептілігін жасау қағидалары (3.1 – 3.4-нысандар);

      52) сақтандыру қызметі туралы есептің нысаны (4.1-нысан);

      53) бухгалтерлік теңгерме нысаны (4.2-нысан);

      54) табыстар және шығыстар туралы есептің нысаны (4.3-нысан);

      55) мониторингке жататын ірі салық төлеушілер болып табылатын сақтандыру, қайта сақтандыру ұйымдарының салық есептілігін жасау қағидалары (4.1 – 4.3-нысандар) бекітілсін.

      Ескерту. 1-тармаққа өзгеріс енгізілді - ҚР Үкіметінің 28.08.2013 № 874 қаулысымен (01.01.2013 бастап қолданысқа енгізіледі).

      2. "Салық есептілігі нысандарын және оларды жасау қағидаларын бекіту туралы" Қазақстан Республикасы Үкіметінің 2011 жылғы 8 қарашадағы № 1310 қаулысының күші жойылды деп танылсын (Қазақстан Республикасының ПҮАЖ-ы, 2012 ж., № 2, 24-құжат).

      3. Осы қаулы 2013 жылғы 1 қаңтардан бастап қолданысқа енгізіледі және ресми жариялануға тиіс.

Қазақстан Республикасының


Премьер-Министрі

С. Ахметов


  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Корпоративтік табыс салығы
бойынша салық есептілігін (декларацияны) жасау қағидалары
(100.00-нысан)
1. Жалпы ережелер

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

      1. Осы Корпоративтік табыс салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (100.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және корпоративтік табыс салығын есептеуге (бұдан әрі - КТС) арналған корпоративтік табыс салығы бойынша салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды.

      Декларацияны:

      мемлекеттік мекемелерді;

      Салық кодексінің 134-бабының 2-тармағында көрсетілген табыстар бойынша Салық кодексінің 134-бабы 1-тармағының тиісті шарттарына сай келетін коммерциялық емес ұйымдарды;

      Салық кодексінің 135-бабының шарттарына сай келетін әлеуметтік салада қызметін жүзеге асыратын ұйымдарды;

      Салық кодексінің 135-1-бабы 1-тармағының 1) және 2) тармақшаларында көрсетілген және Салық кодексінің 134-бабы 2-тармағында көрсетілген табыстар бойынша Салық кодексінің 134-бабы 1-тармағының тиісті шарттарына сай келетін дербес бiлiм беру ұйымдарын;

      Салық кодексінің 135-1-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген және Салық кодексінің 135-бабының тиісті шарттарына сай келетін дербес бiлiм беру ұйымдарын;

      110.00 немесе 150.00-нысан бойынша декларация толтыратын жер қойнауын пайдаланушыларды қоспағанда, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент заңды тұлғалар, резидент емес заңды тұлғалар жасайды.

      Ескерту. 1-тармақ жаңа редакцияда - ҚР Үкіметінің 28.08.2013 № 874 қаулысымен (01.01.2013 бастап қолданысқа енгізіледі).

      2. Декларация декларацияның өзінен (100.00-нысан) және салық міндеттемесін есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (100.01-ден 100.07-ге дейінгі нысандар) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар тиісті көрсеткіштерді ашуды талап ететін декларациядағы жолдар толтырылған кезде толтырылады.

      6. Декларацияға қосымшалар оларда көрсетілуге тиіс деректер болмаған жағдайда жасалмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық таңбалар қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және өзінің атауымен Қазақстан Республикасының заңнамасында белгіленген мөрі бар болған жағдайда, салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібімен қағаз жеткізгіште – нысандар екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен пошта арқылы қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      13. Декларацияға қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап бизнес-сәйкестендіру нөмірі міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (100.00-нысан)

      15. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) БСН – салық төлеушінің бизнес-сәйкестендіру нөмірі;

      3) салық есептілігі тапсырылатын салық кезеңі (жыл) – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      5) декларация түрі:

      тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызуды ескере отырып, белгіленеді;

      6) хабарламаның нөмірі мен күні:

      жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрін табыс еткен жағдайда толтырылады.

      7) салық төлеушінің санаты:

      торкөздер, егер салық төлеуші А, В жолдарында көрсетілген санаттардың біріне жататын жағдайда белгіленеді;

      8) валюта коды:

      осы Қағидалардың 37-тармағына сәйкес валюта коды көрсетіледі;

      9) қоса берілген қосымшалар:

      салық төлеуші декларацияға табыс еткен қосымшалардың нөмірі белгіленеді;

      10) резиденттік белгісі:

      А торкөзін Қазақстан Республикасының резидент салық төлеушісі белгілейді;

      В торкөзін Қазақстан Республикасының резидент емес салық төлеушісі белгілейді;

      11) резиденттік елінің коды мен салықтық тіркеу нөмірі;

      егер декларацияны Қазақстан Республикасының резидент емес салық төлеушісі жасаған жағдайда толтырылады, бұл ретте:

      А жолда осы Қағидалардың 38-тармағына сәйкес резидент еместің резиденттік елінің коды көрсетіледі;

      В жолда резидент еместің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі;

      12) Қазақстан Республикасы шегінен тыс жерлерде тұрақты мекемесінің бар-жоғы.

      Торкөзді Қазақстан Республикасы шегінен тыс тұрақты мекемесі бар Қазақстан Республикасының резиденті толтырады.

      Ескерту. 15-тармаққа өзгеріс енгізілді - ҚР Үкіметінің 28.08.2013 № 874 қаулысымен (01.01.2013 бастап қолданысқа енгізіледі).

      16. "Жылдық жиынтық табыс" деген бөлімде:

      1) 100.00.001 жолда Салық кодексінің 86-бабына сәйкес айқындалатын, өткізуден түскен табыс сомасы көрсетіледі;

      2) 100.00.002 жолда Салық кодексінің 87-бабына сәйкес құн өсімінен түсетін табыс сомасы көрсетіледі;

      3) 100.00.003 жолда Салық кодексінің 90-бабына сәйкес айқындалатын құрылған провизиялардың (резервтердің) мөлшерлерін азайтудан түсетін табыстың сомасы көрсетіледі. Бұл жол 100.00.003 I жолын да қамтиды:

      100.00.003 I жолда Салық кодексінің 90-бабы 1-тармағына сәйкес айқындалатын провизиялардың (резервтердің) мөлшерлерін азайтудан түсетін табыстың сомасы көрсетіледі; 100.00.004 жолда Салық кодексіне сәйкес жылдық жиынтық табысқа енгізілетін салық төлеушінің өзге де табыстары көрсетіледі;

      4) 100.00.005 жолда жылдық жиынтық табыстың жалпы сомасы көрсетіледі. 100.00.001 + 100.00.002 + 100.00.003 + 100.00.004 ретінде айқындалады;

      5) 100.00.006 жолда Салық кодексінің 99-бабы 1-тармағына сәйкес жүзеге асырылатын, жылдық жиынтық табысты түзетудің сомасы көрсетіледі;

      6) 100.00.007 жолда Салық кодексінің 99-бабы 2-тармағына сәйкес жүзеге асырылатын, жылдық жиынтық табысты түзетудің сомасы көрсетіледі. Бұл жолдың мәні теріс мәнге ие болуы мүмкін;

      7) 100.00.008 жолда 100.00.007 жолына ұлғайтылған (егер бұл жолдың мағынасы оң болған кезде) немесе 100.00.007 жолына азайтылған (егер бұл жолдың мағынасы теріс болған кезде) (100.00.005 – 100.00.006) + (–) 100.00.007), 100.00.005 және 100.00.006 жолдарының айырмашылығы ретінде айқындалып, түзету есепке ала отырып жылдық жиынтық табыс сомасы көрсетіледі.

      17. "Шегерімдер" деген бөлімде:

      1) 100.00.009 жолда Салық кодексінің 100-бабы 1-тармағына сәйкес шегерімге жатқызылатын сатылған (жұмсалған) тауарлардың, сатып алынған және өтеусіз алынған жұмыстар, қызмет көрсетулердің құны көрсетіледі. 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 ретінде айқындалады;

      100.00.009 I жолда салық кезеңінің басына баланстық құны көрсетіледі. Аталған жол салық кезеңнің басына бухгалтерлік теңгерме бойынша айқындалған деректерге сәйкес толтырылады. Өзінің бастапқы декларациясын беретін салық төлеушіде салық кезеңінің басында тауарлық-материалдардық қордың (бұдан әрі – ТМҚ) болмауы мүмкін;

      100.00.009 II жол салық кезеңінің соңына бухгалтерлік теңгерме деректеріне сәйкес толтырылады. Салық кезеңінің ішінде салық төлеуші табыс еткен тарату декларациясында 100.00.009 II жолы жою балансының негізінде толтырылады;

      100.00.009 III жолда:

      салық төлеуші салық кезеңінің барысында келіп түскен ТМҚ, оның ішінде сатып, тегін, бірігу жолымен қайта ұйымдастыруға байланысты алынған, жарғылық капиталға салым ретінде алынған, және де басқа да негіздемемен келіп түскен;

      тарапты ұйымдар, жеке кәсіпкерлер, жеке нотариустар, адвокаттар, жеке тұлғалар орындаған жұмыстар мен көрсеткен қызметтердің құны көрсетіледі.

      100.00.009 III А бастап 100.00.009 III H дейінгі жолдар мәндерінің қосындысымен айқындалады (100.00.009 III А + 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) жолдарының мәндерін қосумен айқындалады:

      100.00.009 III А жолда салық төлеушінің есепті салық кезеңі ішінде сатып алған, өтеусіз алған ТМҚ құны көрсетіледі;

      100.00.009 III B жолда қаржылық қызметтердің құны көрсетіледі;

      100.00.009 III C жолда жарнамалық қызметтердің құны көрсетіледі;

      100.00.009 III D жолда консультация қызметтердің құны көрсетіледі;

      100.00.009 III Е жолда маркетинг қызметтердің құны көрсетіледі;

      100.00.009 III F жолда дизайнерлік қызметтердің құны көрсетіледі;

      100.00.009 III G жолда инжиниринг қызметтердің құны көрсетіледі;

      100.00.009 III Н жолда есепті салық кезеңі ішінде сатып алған өзге де жұмыстар мен қызметтер құны көрсетіледі. Бұл жол декларацияның 100.00.010-нан 100.00.019 жолдар бойынша сатып алынған жұмыстар, қызметтер бойынша шығыстардың сомаларын қоспайды;

      100.00.009 IV жолда:

      қызметтік іссапарлар кезінде және Салық кодексінің 155-бабы 3-тармағының 4) тармақшасында белгіленген тәуліктік мөлшерінің асып кетуін білдіретін өтемақылар сомаларын;

      тіркелген активтердің, преференциялар объектілерінің, амортизацияға жатпайтын активтердің бастапқы құнына енгізетін қызметкерлердің шығыстарын;

      Салық кодексінің 122-бабында сәйкес кейінгі шығыстар деп танылатын шегерімге жатқызылатын қызметкерлердің есептелген табыстарын қоспағанда, Салық кодексінің 110-бабында сәйкес шегерімге жатқызылатын қызметкерлердің есептелген табыстары мен жеке тұлғаларға өзге де төлемдер бойынша шығыстардың сомасы көрсетіледі;

      100.00.009 V жолда өткен салық кезеңдерінде алдағы кезеңдер шығыстары ретінде танылған және есепті салық кезеңінде шегерімдерге жатқызылған жұмыстар мен қызметтердің құны, ТМҚ өзіндік құны көрсетіледі;

      100.00.009 VI жолда тіркелген активтер және жалға алынған негізгі құралдар бойынша кейінгі шығыстар болып танылған жүргізілетін жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      100.00.009 VII тіркелген активтердің, преференция объектілерінің, амортизацияға жатпайтын, активтердің бастапқы құнына енетін, жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      100.00.009 VIII жолда 100.00.009 VII жолы бойынша көрсетілетін құнды қоспағанда, Салық кодексінің 115-бабы 1) - 14) тармақшаларыныңнегізінде шегерімдерге жатқызылмайтын жұмыстар мен қызметтердің құны, ТМҚ өзіндік құны, оның ішінде ТМҚ табиғи кемуі бойынша шығыстардың сомасы Салық кодексінің 100-бабы 15-тармағына сәйкес шегерімдерге жатқызуға жатпайтын шығыстардың сомасы көрсетіледі. Бұдан тыс, бұл жол бойынша декларацияның 100.00.010-нан 100.00.019 жолдар бойынша шегерімдерге жатқызылуы тиіс ТМҚ өзіндік құны көрсетіледі;

      100.00.009 ІX жолда алдағы кезеңдердің шығыстары ретінде танылатын жұмыстар мен қызметтердің құны, ТМҚ өзіндік құны көрсетіледі және кейінгі салық кезеңдерінде шегерімдерге жатқызылуы тиіс;

      2) 100.00.010 жолда Салық кодексінің 100-бабы 6-тармағына сәйкес шегерімге жатқызылатын тұрақсыздық айыптар (айыппұлдар, өсімпұлдар) бойынша шығыстардың жалпы сомасы көрсетіледі;

      3) 100.00.011 жолда Салық кодексінің 100-бабы 12-тармағына сәйкес шегерімге жатқызылатын қосылған құн салығының сомасы көрсетіледі;

      4) 100.00.012 жолда Салық кодексінің 100-бабы 14-1-тармағына сәйкес шегерімге жатқызылатын салық төлеушінің Мемлекеттік әлеуметтік сақтандыру қорына есептелген әлеуметтік аударымдар бойынша шығыстар сомасы көрсетіледі;

      5) 100.00.013 жолда Салық кодексінің 103-бабына сәйкес айқындалған сыйақылар бойынша шегерім сомасы көрсетіледі;

      6) 100.00.014 жолда Салық кодексінің 102-бабына сәйкес айқындалған өкілдік шығыстардың шегерім сомасы көрсетіледі;

      7) 100.00.015 жолда Салық кодексінің 105-бабына сәйкес айқындалған күмәнді талаптар бойынша шегерім сомасы көрсетіледі;

      8) 100.00.016 жолда Салық кодексінің 114-бабына сәйкес айқындалған салық және бюджетке төленетін басқа да міндетті төлемдер бойынша шегерім сомасы көрсетіледі;

      9) 100.00.017 жолда Салық кодексінің 116122-баптарына сәйкес айқындалған тіркелген активтер мен негізгі құралдар бойынша шегерім сомасы көрсетіледі. Бұл жолға 100.02.011 және 100.02.012 жолдарының сомасы көшіріледі.

      10) 100.00.018 жолда:

      Салық кодексінің 123-125-баптарына сәйкес айқындалған;

      тіркелген активтердің инвестициялық жобасы шеңберінде пайдалануға енгізілген құнының бір бөлігі түрінде "Инвестициялар туралы" Қазақстан Республикасының Заңына сәйкес 2009 жылдың 1 қаңтарына дейін инвестициялар бойынша мемлекеттік уәкілетті органмен инвестициялық жасасқан келісімшарттар бойынша инвестициялық салық преференциялары бойынша шегерімдердің сомасы көрсетіледі;

      11) 100.00.019 жолда Салық кодексінің 106-бабына сәйкес шегерімге жатқызылатын шығыстар сомасы көрсетіледі. Бұл жол 100.00.019 I жолын да қамтиды:

      100.00.019 I жолда Салық кодексінің 106-бабы 1-тармағына сәйкес айқындалатын шегерім сомасы көрсетіледі;

      12) 100.00.020 жолда Салық кодексіне сәйкес шегерімге жатқызылатын өзге де шығыстар сомасы көрсетіледі. Бұл жол бойынша мынадай шегерімдер көрсетіледі:

      Салық кодексінің 101-бабына сәйкес қызметтік іссапарлар кезінде өтемақылар;

      Салық кодексінің 104-бабына сәйкес шегерімге жатқызылатын төленген күмәнді талаптар;

      Салық кодексінің 106-бабына сәйкес шегерімге жатқызылатын резервтік қорларға аударымдар;

      Салық кодексінің 107, 111, 112-баптарына сәйкес шегерімге жатқызылатын жер қойнауын пайдаланушылардың шығыстары;

      Салық кодексінің 109-бабына сәйкес шегерімге жатқызылатын кепілдік беру жүйелеріне қатысушылардың жарналары;

      Салық кодексінің 113-бабына сәйкес шегерімге жатқызылатын теріс бағамдық айырма сомасының оң бағамдық айырма сомасынан асып кетуі;

      100.05 нысанының 3G жолда көрсетілген резидент емес заңды тұлғаның басқару және әкімшілік шығыстары;

      Салық кодексіне сәйкес салық төлеушінің шегерімге жатқызылатын және де 100.00.009 – 100.00.019 жолдарында көрсетілмеген басқа да шығыстары;

      13) 100.00.021 жолда шегерімге жатқызылуы тиіс қорытынды сома көрсетіледі. Бұл жолға 100.00.021 І жолы немесе 100.00.021 ІІ немесе 100.00.021 ІІІ жол көшіріледі. Егер 100.00.021 ІІ жол толтырылса, 100.00.021 ІІ жолдың мәні көшіріледі. Егер 12 жол белгіленгенсе, 100.00.021 ІІІ жолдың мәні көшіріледі. Басқа жағдайларда 100.00.021 І жол көшіріледі:

      100.00.021 І жолда шегерімге жатқызылатын шығыстардың 100.00.009-ден 100.00.020-ке дейінгі жолдардың сомасы ретінде айқындалатын шегерімдердің сомасы көрсетіледі. Декларацияны жалпыға бірдей белгіленген тәртіпте салық салынуы тиіс табыстар алған кезде коммерциялық емес ұйымдар толтырған жағдайда 100.00.009-дан 100.00.020-ға дейінгі жолдарда жалпы коммерциялық емес ұйым бойынша шығыстар сомасы көрсетіледі;

      100.00.021 ІІ жолда бір мезгілде 130.00-нысан бойынша корпоративтік табыс салығы бойынша декларацияны және 100.00-нысан бойынша корпоративтік табыс салығы бойынша декларацияны табыс ететін және есепке алудың бөлек әдісін қолданатын коммерциялық емес ұйымдардың Салық кодексінің 134-бабына сәйкес шегерімге жатқызылатын шығыстарының сомасы көрсетіледі. Бұл жолға 130.00.029 жолы көшіріледі;

      100.00.021 ІІІ жолда Қазақстан Республикасының шегінен тыс тұрақты мекеме(лері)сі бар резиденттер шегерімге жатқызуы тиіс шығыстардың сомасы көрсетіледі. 100.00.021 I және 100.05-нысанның I бағанының айырмашылығы ретінде айқындалады.

      18. "Салық кодексіне сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      100.00.022 жолда Салық кодексінің 131, 132-баптарына сәйкес айқындалатын, табыстар мен шегерімдерді түзетудің жалпы сомасы көрсетіледі. 100.00.022 I және 100.00.022 II (100.00.022 I – 100.00.022 II жолдарының сомасының айырмашылығы ретінде айқындалады:

      100.00.022 І жолда Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстарды түзетудің сомасы көрсетіледі;

      100.00.022 ІІ жолда Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін шегерімдерді түзетудің сомасы көрсетіледі.

      19. "Трансферттік баға белгілеу туралы" 2008 жылғы 5 шілдедегі Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      100.00.023 жолда Трансферттік баға белгілеу туралы Заңға сәйкес табыстарды түзетудің сомасы көрсетіледі;

      100.00.024 жолда Трансферттік баға белгілеу туралы Заңға сәйкес айқындалатын, шегерімдерді түзетудің сомасы көрсетіледі.

      20. "Салық салынатын табысты есептеу" деген бөлімде:

      1) 100.00.025 жолда салық салынатын табыс (залал) сомасы көрсетіледі. 100.00.008 – 100.00.021 + 100.00.022 + 100.00.023 - 100.00.024 ретінде айқындалады;

      2) 100.00.026 жолда резидент төлеушінің Қазақстан Республикасынан тыс көздерден алған табыстарының сомасы көрсетіледі. 100.00.026 жол анықтамалық сипатқа ие. Бұл жол өзіне 100.00.026 І жолын да қамтиды:

      100.00.026 І жолда Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар елде алған табыс көрсетіледі. Бұл жолға 100.05-нысаны G бағанының қорытынды мәні көшіріледі;

      3) 100.00.027 жолда Салық кодексінің 2-бабы 5-тармағына сәйкес халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табыс сомасы көрсетіледі. Бұл жолға 100.04-нысан Е бағанының қорытынды мәні көшіріледі;

      4) 100.00.028 жолда халықаралық салық салу ерекшелігі есепке ала отырып, салық салынатын табыс (залал) сомасы көрсетіледі. Бұл ретте 100.00.026 I жолда көрсетілген сома салық салынатын табысқа қосуға жатады, салық салынатын табыстың болмаған жағдайда, Қазақстан Республикасы резидентiнiң залалын азайтады. 100.00.028 жолы 100.00.027 (100.00.025 + 100.00.026 I – 100.00.027) жолын алып тастаумен, 100.00.025 және 100.00.026 I жолдарының сомасы ретінде айқындалады;

      5) 100.00.029 жолда Салық кодексінің 137-бабы 1-тармағына сәйкес көшірілуі тиіс залал көрсетіледі. Егер 100.00.028 жолының теріс мәні болса, 100.00.029 жолы 100.00.028 жолының және 100.02.008 І, жолының модулінің сомасы ретінде айқындалады. Егер 100.00.028 жолының оң мәні болса, 100.00.029 жолына 100.02.008 I жолы көшіріледі;

      6) 100.00.030 жолда Салық кодексінің 133-бабына сәйкес салық салу табысын кеміту сомасы көрсетіледі. 100.00.030 және 100.00.030 I жолда Салық кодексінің 133-бабы 1-тармағына сәйкес салық төлеуші салық салу табысын кемітуге құқылы шығыстар көрсетіледі;

      100.00.030 І жолда Салық кодексінің 133-бабы 1-тармағының 1) тармақшасына сәйкес салық төлеуші салық салу табысын кемітуге құқылы шығыстар көрсетіледі;

      100.00.030 ІІ жолда Салық кодексінің 133-бабы 1-тармағының 3) тармақшасына сәйкес салық төлеуші салық салу табысын кемітуге құқылы шығыстар көрсетіледі

      7) 100.00.031 жолда Салық кодексінің 133-бабына сәйкес жүргізілетін азайту ескерілген салық салынатын табыс көрсетіледі. 100.00.028 және 100.00.030 жолдарының айырмашылығы ретінде анықталады (100.00.030 – 100.00.028). Егер 100.00.030 жолы 100.00.028 жолынан артық болса, 100.00.031 жолда нөл көрсетіледі;

      8) 100.00.032 жолда алдыңғы салық кезеңдерінен көшірілген залалдар көрсетіледі;

      9) 100.00.033 жолда көшірілген залалдар қосылған салық салынатын табыс көрсетіледі. Егер 100.00.031 жолда оң мән көрсетілген жағдайда толтырылады. 100.00.031 және 100.00.032 жолдары сомасының айырмашылығы ретінде айқындалады (100.00.031 – 100.00.032). Егер 100.00.032 жолы 100.00.031 жолынан артық болса, 100.00.033 жолда нөл көрсетіледі.

      21. "Салық міндеттемесінің есебі" деген бөлімде:

      1) 100.00.034 жолда Салық кодексінің 147-бабына сәйкес КТС ставкасы пайызда көрсетіледі. Егер салық төлеуші 20 және 10 пайыз ставкаларын бір мезгілде қолданатын болса, 100.00.034 жол толтырылмайды;

      2) 100.00.035 жолда салық салынатын табыстың КТС сомасы көрсетіледі. 100.00.033 және 100.00.034 (100.00.033 х 100.00.034) жолдарының туындысы ретінде айқындалады. Егер салық төлеуші 20 және 10 пайыз ставкаларын бір мезгілде қолданатын болса, 100.00.035 жолда бөлек салық есебі деректерінің негізінде анықталған КТС сомасы көрсетіледі;

      3) 100.00.036 жолда Салық кодексінің 139-бабы 1-тармағына сәйкес есептелген корпоративтік табыс салығының сомасы көрсетіледі.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) жолдарының айырмашылығы ретінде айқындалады. Егер алынған айырма нөлден төмен болса, онда 100.00.036 жолда нөл көрсетіледі:

      100.00.036 I жолда Салық кодексінің 223-бабына сәйкес Қазақстан Республикасында корпоративтік табыс салығын төлеу кезінде ескерілетін Қазақстан Республикасынан тыс төленген табысқа салықтардың немесе резидент салық төлеуші Қазақстан Республикасының шегінен тыс көздерден алған табыстарға соған ұқсас табыс салығының түрлерінің сомасы көрсетіледі. Бұл жолға 100.05-нысаны К бағанының қорытынды мәні көшіріледі;

      100.00.036 II жолда Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде ұтыс түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      100.00.036 III жолда алдыңғы салық кезеңдерінде сыйақы түріндегі табыстан төлем көзінен ұсталған және Салық кодексінің 139-бабы 3-тармағына сәйкес көшірілген корпоративтік табыс салығының сомасы көрсетіледі;

      100.00.036 IV жолда бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін, Салық кодексінің 139-бабы 2-тармағына сәйкес сыйақы түріндегі табыстан салық кезеңінде төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      100.00.036 V жолда Салық кодексінің 200-бабына сәйкес табыстың төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      4) 100.00.037 жолда салық міндеттемесінің мөлшерін азайтуды есепке ала отырып, салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі. 100.00.036 - 100.00.037 I ретінде айқындалады.

      100.00.037 І жолда Қазақстан Республикасының салық заңнамасына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының азайту сомасы көрсетіледі;

      5) 100.00.038 жолда Салық кодексінің 199-бабы 1-тармағына сәйкес Қазақстан Республикасындағы тұрақты мекеме арқылы қызметінен түскен резидент емес заңды тұлғаның таза табысы көрсетіледі. 100.00.033 және 100.00.035 (100.00.033 – 100.00.035) жолдарының айырмашылығы ретінде айқындалады;

      6) 100.00.039 жолда таза табысқа корпоративтік табыс салығының сомасы көрсетіледі:

      100.00.039 І жолда Салық кодексінің 139-бабы 2 және 3-тармақтарына және Салық кодексінің 223-бабына сәйкес корпоративтiк табыс салығының есебiне жатқызу жүзеге асырылатын сомасын қоспағанда, Салық кодексінің 199-бабы 1-тармағына сәйкес 15 пайыздық ставка бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі (100.00.038 х 15%). Бұл ретте Салық кодексінің 198-бабы 1-1-тармағында көзделген шарттарды сақтаған жағдайда, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент емес заңды тұлға таза табысқа есептелген корпоративтік табыс салығының сомасын 100 пайызға кемітеді;

      100.00.039 ІІ жолда халықаралық шартта көзделген ставка бойынша Салық кодексінің 214-бабына сәйкес есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі. Егер салық төлеуші таза табысқа корпоративтік табыс салығына қатысты халықаралық шарт ережесін қолданса, таза табысқа корпоративтік табыс салығының ставкасы көрсетіледі;

      100.00.039 ІІІ жол егер 100.00.039 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға осы Қағидалардың 38-тармағына сәйкес Қазақстан Республикасы халықаралық шарт жасасқан елдің коды көрсетіледі;

      100.00.039 ІV жол егер 100.00.039 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға аталған халықаралық шарттың атауы көрсетіледі;

      100.00.039 V жолда Салық кодексінің 198-бабы 1-1-тармағына сәйкес салық кезеңі үшін таза табысқа есептелген корпоративтік табыс салығының сомасының кемітілуі көрсетіледі. 100.00.038 x 15 пайыз ретінде айқындалады;

      7) 100.00.040 жолда есептелген корпоративтік табыс салығының жиынтық сомасы көрсетіледі. 100.00.037 + 100.00.039 I + 100.00.039 II жолдарының сомасы ретінде айқындалады.

      22. Салық кодексiнiң 448452-баптарына сәйкес салық салудың жалпыға белгіленген тәртібін және арнайы салық режимін бiр мезгілде қолданатын салық төлеушiлер, сондай-ақ корпоративтік табыс салығының 10 және 20 пайыздық ставкаларын бiр мезгілде қолданатын салық төлеушiлер жалпы бөлек салық есебі деректерiнiң негiзiнде қызметтің барлық түрлері бойынша декларацияны (100.00-нысан) және оған қосымшаларды (100.06-нысаннан басқа 100.01 – 100.06-нысандар) толтырады және егер мұндай формулалар мәнін қолдану осы декларацияда көрсетуге жататын мәндерін бұрмалауға әкеп соғатын болса, онда декларацияда (100.00-нысан) көзделген формуланы қолданбайды.

      100.06-нысанның барлық қосымшаларының 100.06.001 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.005 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.001 I жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.001 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.002 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.006 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.003 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.007 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.004 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.008 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.005 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.021 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.005 I жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.009 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.005 II жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.017 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.006 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.022 I жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.007 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.022 II жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.008 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.023 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.009 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.024 жолда көрсетіледі.

      100.06.010 жолы бойынша мәндер 100.00.025 жолына көшірілмейді, бұл ретте, 100.06-нысанды толтырған жағдайда, 100-нысанның 100.00.025 жолы толтырылмайды.

      100.06-нысанның барлық қосымшаларының 100.06.011 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.026 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.011 I жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.026 I жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.012 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.027 жолда көрсетіледі.

      100.06.013 жолы бойынша мәндер 100.00.028 жолына көшірілмейді, бұл ретте, 100.06-нысанды толтырған жағдайда, 100-нысанның 100.00.028 жолы толтырылмайды.

      100.06-нысанның барлық қосымшаларының 100.06.014 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.029 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.015 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.030 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.016 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.031 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.017 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.032 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.018 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.033 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.020 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.035 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.021 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.036 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.021 I жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.036 I жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.021 II жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.036 II жолда көрсетіледі.

      100.006-нысанның барлық қосымшаларының 100.006.021 III жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.036 III жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.021 IV жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.036 IV жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.021 V жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.036 V жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.022 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.037 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.022 I жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.037 I жолда көрсетіледі.

      100.006-нысанның барлық қосымшаларының 100.06.023 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.038 жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.024 I жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.039 I жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.024 II жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.039 II жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.024 V жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.039 V жолда көрсетіледі.

      100.06-нысанның барлық қосымшаларының 100.06.025 жолы бойынша мәндері қосылады және жиынтық сомасы 100.00.040 жолда көрсетіледі.

      Бұл ретте 100.06 нысанда қайталанатын 100.00-нысанның басқа жолдары, қызметтің барлық түрлері бойынша салық төлеуші жалпы толтыруы тиіс.

      Салық кодексiнiң 58-бабына сәйкес салық және бюджетке төленетін басқа да міндетті төлемдер сомасын есептеу, төлеу немесе ұстау, сондайақ мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы үшін салықтық нысандарды жасау және табыс ету жөніндегі салық міндеттемесі жүктелген жағдайда, және салық салу объектілері және салық салуға байланысты объектілер бойынша салық есебін бөлек жүргізуді жүзеге асыратын, өз қызметін және қызметін мүлікті сенімгерлікпен басқару шарты шеңберінде жүзеге асыратын сенімгерлікпен басқарушы – салық төлеушi декларацияны (100.00-нысан), бөлек салық есебі деректерiнiң негiзiнде және егер осындай формулаларды қолдану осы декларацияда көрсетуге жататын мәндерін бұрмалауға әкеп соғатын болса, декларацияда (100.00-нысан) көзделген формулалар мәнін қолданбайды.

      23. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Басшының Т.А.Ә." жолда құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларацияның тапсырған күні.

      Декларацияның салық органына тапсырған күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің тіркеу орны бойынша салық органының коды көрсетіледі.

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолда декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. 100.01-нысанын жасау - Сатылған тауарлар, орындалған
жұмыстар, көрсетілген қызметтер бойынша ҚҚС төлеушi болып
табылмайтын салық төлеушiлердiң шығыстары

      24. Бұл нысанды қосылған құн салығын төлеуші болып табылмайтын тұлғалар толтырады. Нысанда шегерімге жатқызылмайтындарды қоса алғанда, сатып алынған тауарлар (жұмыстар, қызметтер) туралы мәліметтер көрсетіледі. Осы нысандағы мәліметтер декларацияға және оған қосымшаларға көшірілмейді.

      25. "Шығыстар" бөлімінде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында салық төлеушінің – контрагенттің тіркеу нөмірі көрсетіледі;

      3) С бағанында қосылған құн салығын төлеуші болып табылмайтын салық төлеуші контрагенттің бизнес-сәйкестендіру (жеке сәйкестендіру) нөмірі көрсетіледі;

      4) D бағанында осы Қағидалардың 38-тармағына сәйкес резидент емес контрагенттің резиденттік елінің коды көрсетіледі;

      5) Е бағанында резидент емес контрагенттің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі. Баған D бағанында резиденттік елінің коды көрсетілген кезде толтырылады;

      6) F бағанында шығыс түрлерінің коды көрсетіледі:

      1 – қаржы қызметтері;

      2 – жарнамалық қызметтер;

      3 – консультациялық қызметтер;

      4 – маркетингтік қызметтер;

      5 – дизайнерлік қызметтер;

      6 – инжинирингтік қызметтер;

      7 – өзгелері;

      7) G бағанында сатып алынған тауарлар (жұмыстар, қызметтер) бойынша құны көрсетіледі;

      8) H бағанында қызмет түрлерінің белгісі көрсетіледі.

      Бұл ретте, "1" – егер шығыстар (залалдар) тек салық салудың жалпыға белгіленген тәртіпте іске асатын қызметтi жүзеге асыру мақсаттарында ғана шеккенде; "2" – егер шығыстар (залалдар) тек салық салудың шығыстар (залалдар) Салық кодексінің 448 - 452-баптарына сәйкес арнайы салық режимi шеңберiнде іске асатын қызметтi жүзеге асыру мақсаттарында ғана шеккенде; "3" – егер шығыстар (залалдар) тек салық салудың шығыстар (залалдар) Салық кодексінің 448 - 452-баптарына сәйкес салық салудың жалпыға белгіленген тәртіпте және арнайы салық режимi шеңберiнде іске асатын қызметтi жүзеге асыру мақсаттарында ғана шеккенде; "4" – егер шығыстар (залалдар) шегерімдерге жатпайды.

4. 100.02 -нысанын жасау - Тіркелген активтер бойынша
шегерімдер

      26. Бұл нысан Салық кодексінің 116122-баптарына сәйкес тіркелген активтер бойынша шегерімдерді айқындауға, сондай-ақ Салық кодексінің 137-бабы 1-тармағына сәйкес кейінгі салық кезеңдеріне көшірілетін 1-топтың тіркелген активтерін шығарудан залалды айқындауға арналған.

      27. "Тіркелген активтер бойынша шегерімдер" деген бөлімде:

      1) 100.02.001 жолда салық кезеңнің басына топтардың құндық теңгерімінің жалпы сомасы көрсетіледі. 100.02.001 І-ден 100.02.001 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.001 І жолда Салық кодексінің 117-бабы 7-тармағына сәйкес айқындалатын салық кезеңнің басына І топ тіркелген активтерінің кіші топтары бойынша құндық теңгерімінің сомасы көрсетіледі;

      100.02.001 ІІ жолда Салық кодексінің 117-бабы 7-тармағына сәйкес айқындалатын салық кезеңнің басына ІI топтың тіркелген активтерінің құндық теңгерімінің сомасы көрсетіледі;

      100.02.001 ІІІ жолда Салық кодексінің 117-бабы 7-тармағына сәйкес айқындалатын салық кезеңнің басына ІII топтың тіркелген активтерінің құндық теңгерімінің сомасы көрсетіледі;

      100.02.001 ІV жолда Салық кодексінің 117-бабы 7-тармағына сәйкес айқындалатын салық кезеңнің басына ІV топтың тіркелген активтерінің құндық теңгерімінің сомасы көрсетіледі;

      2) 100.02.002 жолда салық кезеңінде келіп түскен Салық кодексінің 118-бабына сәйкес айқындалатын тіркелген активтердің құны көрсетіледі. 100.02.002 І-ден 100.02.002 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.002 І жолда Салық кодексінің 118-бабына сәйкес айқындалатын келіп түскен І топтың тіркелген активтерінің құны көрсетіледі;

      100.02.002 ІІ жолда Салық кодексінің 118-бабына сәйкес айқындалатын келіп түскен ІІ топтың тіркелген активтерінің құны көрсетіледі;

      100.02.002 ІІІ жолда Салық кодексінің 118-бабына сәйкес айқындалатын келіп түскен ІІІ топтың тіркелген активтерінің құны көрсетіледі;

      100.02.002 ІV жолда Салық кодексінің 118-бабына сәйкес айқындалатын келіп түскен ІV топтың тіркелген активтерінің құны көрсетіледі;

      3) 100.02.003 жолда Салық кодексінің 119-бабына сәйкес шығарылған тіркелген активтердің құны көрсетіледі. 100.02.003 І-ден 100.02.003 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.003 І жолда Салық кодексінің 119-бабына сәйкес айқындалатын І топтың шығарылған тіркелген активтерінің құны көрсетіледі;

      100.02.003 ІІ жолда Салық кодексінің 119-бабына сәйкес айқындалатын ІІ топтың шығарылған тіркелген активтерінің құны көрсетіледі;

      100.02.003 ІІІ жолда Салық кодексінің 119-бабына сәйкес айқындалатын ІІІ топтың шығарылған тіркелген активтерінің құны көрсетіледі;

      100.02.003 ІV жолда Салық кодексінің 119-бабына сәйкес айқындалатын ІV топтың шығарылған тіркелген активтерінің құны көрсетіледі;

      4) 100.02.004 жолда Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың (кіші топтардың) құндық теңгерімін ұлғайтуға жатқызылатын кейінгі шығыстар көрсетіледі. 100.02.004 І-ден 100.02.004 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.004 І жолда Салық кодексінің 122-бабы 3-тармағына сәйкес кіші топтардың құндық теңгерімін ұлғайтуға жатқызылатын І топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      100.02.004 ІІ жолда Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың құндық теңгерімін ұлғайтуға жатқызылатын ІI топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      100.02.004 ІІІ жолда Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың құндық теңгерімін ұлғайтуға жатқызылатын ІII топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      100.02.004 ІV жолда Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың құндық теңгерімін ұлғайтуға жатқызылатын ІV топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      5) 100.02.005 жолда салық кезеңнің аяғына топтардың құндық теңгерімнің жалпы сомасы көрсетіледі. 100.03.005 І-ден 100.03.005 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.005 І жолда Салық кодексінің 117-бабы 8-тармағына сәйкес айқындалатын салық кезеңнің аяғына І топ тіркелген активтерінің кіші топтары бойынша құндық теңгерімнің сомасы көрсетіледі;

      100.02.005 ІІ жолда Салық кодексінің 117-бабы 8-тармағына сәйкес айқындалатын салық кезеңнің аяғына ІI топтың тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      100.02.005 ІІІ жолда Салық кодексінің 117-бабы 8-тармағына сәйкес айқындалатын салық кезеңнің аяғына ІII топтың тіркелген активтерінің құндық теңгерімінің сомасы көрсетіледі;

      100.02.005 ІV жолда Салық кодексінің 117-бабы 8-тармағына сәйкес айқындалатын салық кезеңнің аяғына ІV топтың тіркелген активтерінің құндық теңгерімінің сомасы көрсетіледі;

      6) 100.02.006 жолда Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес салық кезеңінің қорытындысы бойынша есептелген тіркелген активтер бойынша амортизациялық аударымдар көрсетіледі. 100.02.006 І-ден 100.02.006 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.006 І жолда Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген І топтың тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      100.02.006 ІІ жолда Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген ІІ топтың тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      100.02.006 ІІІ жолда Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген ІІІ топтың тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      100.02.006 ІV жолда Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген ІV топтың тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      7) 100.02.007 жолда Салық кодексінің 120-бабы 6-тармағына сәйкес амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі. 100.02.007 І-ден 100.02.007 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.007 І жолда Салық кодексінің 120-бабы 6-тармағына сәйкес І топтың тіркелген активтері бойынша амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      100.02.007 ІІ жолда Салық кодексінің 120-бабы 6-тармағына сәйкес ІІ топтың тіркелген активтері бойынша амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      100.02.007 ІIІ жолда ІIІ топтың тіркелген активтері бойынша Салық кодексінің 120-бабы 6-тармағына сәйкес амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      100.02.007 ІV жолда Салық кодексінің 120-бабы 6-тармағына сәйкес ІV топтың тіркелген активтері бойынша амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      8) 100.02.008 жолда Салық кодексінің 121-бабы 3-тармағын ескере, Салық кодексінің 121-бабы 1 және 2-тармақтарына сәйкес шегерімге жатқызылатын (ІІ, ІІІ, ІV топтары) немесе залал деп танылатын (І тобы) барлық тіркелген активтерді шығару кезіндегі топтардың (кіші топтардың) құндық теңгерімі көрсетіледі. 100.02.008 І-ден 100.02.008 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.008 І жолда Салық кодексінің 121-бабы 3-тармағын ескере отырып, Салық кодексінің 121-бабы 1-тармағына сәйкес залал деп танылатын І топтың шығарылған тіркелген активтерінің (өтеусіз бергенді қоспағанда) кіші топтарының құндық теңгерімі көрсетіледі;

      100.02.008 ІІ жолда Салық кодексінің 121-бабы 3-тармағын ескере отырып, Салық кодексінің 121-бабы 2-тармағына сәйкес шегерімге жатқызылатын топтардың барлық тіркелген активтерінің шығарылуы (өтеусіз бергенді қоспағанда) кезіндегі ІІ топтың құндық теңгерімі көрсетіледі;

      100.02.008 ІІІ жолда Салық кодексінің 121-бабы 3-тармағын ескере отырып, Салық кодексінің 121-бабы 2-тармағына сәйкес шегерімге жатқызылатын топтардың барлық тіркелген активтерінің шығарылуы (өтеусіз бергенді қоспағанда) кезіндегі ІІІ топтың құндық теңгерімі көрсетіледі;

      100.02.008 ІV жолда Салық кодексінің 121-бабы 3-тармағын ескере отырып, Салық кодексінің 121-бабы 2-тармағына сәйкес шегерімге жатқызылатын топтардың барлық тіркелген активтерінің шығарылуы (өтеусіз бергенді қоспағанда) кезіндегі ІV топтың құндық теңгерімі көрсетіледі;

      9) 100.02.009 жолда Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын І топтың тіркелген активтері бойынша республикалық бюджет туралы заңнамасында белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына топтың (кіші топтың) құндық теңгерімі көрсетіледі. 100.02.009 І-ден 100.02.009 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.009 І жолда Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын І топтың тіркелген активтері бойынша республикалық бюджет туралы заңнамасында белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      100.02.009 ІІ жолда Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын ІІ топтың тіркелген активтері бойынша республикалық бюджет туралы заңнамасында белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      100.02.009 ІІІ жолда Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын ІІІ топтың тіркелген активтері бойынша республикалық бюджет туралы заңнамасында белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      100.02.009 ІV жолда Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын ІV топтың тіркелген активтері бойынша республикалық бюджет туралы Заңнамасында белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      10) 100.02.010 жолда Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын кейінгі шығыстар көрсетіледі. 100.02.010 І-ден 100.02.010 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.010 І жолда Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын І топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі.

      100.02.010 ІІ жолда Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын ІІ топтың тіркелген активтері бойынша жұмсалатын кейінгі шығыстар көрсетіледі.

      100.02.010 ІІІ жолда Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын ІІІ топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі:

      100.02.010 ІV жолда Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын ІV топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      11) 100.02.011 жолда тіркелген активтер бойынша салық кезеңінің шегерімдерінің жалпы сомасы көрсетіледі. 100.02.011 І-ден 100.02.011 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      100.02.011 І жолда І топтың тіркелген активтері бойынша шегерімдер көрсетіледі. 100.02.006 І, 100.02.007 І, 100.02.009 І, 100.02.010 І жолдарының сомасы ретінде айқындалады (100.02.006 I + 100.02.007 I + 100.02.009 I + 100.02.010 I);

      100.02.011 ІІ жолда ІІ топтың тіркелген активтері бойынша шегерімдер көрсетіледі. 100.02.006 ІІ, 100.02.007 ІІ, 100.02.008 ІІ, 100.02.009 ІІ, 100.02.010 ІІ жолдарының сомасы ретінде айқындалады (100.02.006 II + 100.02.007 II + 100.02.008 II + 100.02.009 II + 100.02.010 II);

      100.02.011 IІІ жолда ІIІ–топтың тіркелген активтері бойынша шегерімдер көрсетіледі. 100.02.006 ІIІ, 100.02.007 IІІ, 100.02.008 ІIІ, 100.02.009 IIІ, 100.02.010 IІІ жолдарының сомасы ретінде айқындалады (100.02.006 III + 100.02.007 III + 100.02.008 III + 100.02.009 III + 100.02.010 III);

      100.02.011 ІV жолда ІV–топтың тіркелген активтері бойынша шегерімдер көрсетіледі. 100.02.006 ІV, 100.02.007 ІV, 100.02.008 ІV, 100.02.009 ІV, 100.02.010 ІV жолдарының сомасы ретінде айқындалады (100.02.006 IV + 100.02.007 IV + 100.02.008 IV + 100.02.009 IV + 100.02.010 IV);

      12) 100.02.012 жолда Салық кодексінің 122-бабы 4-тармағына сәйкес шегерімге жатқызылатын, жалға алушы жалға алынған негізгі құралдарға қатысты жүргізген кейінгі шығыстарының сомасы көрсетіледі.

      100.02.008 І жолы 100.02.029 жолын айқындау кезінде ескеріледі.

      100.02.011 және 100.02.012 жолдарының сомасы 100.00.017 жолына көшіріледі.

5. 100.03-нысанын жасау - Резидент еместің басқарушылық және
жалпы әкімшілік шығыстары

      28. Бұл нысан Салық кодексінің 208211-баптарына сәйкес шегерімге жатқызылатын басқару және жалпы әкімшілік шығыстар сомасын айқындауға арналған және Қазақстан Республикасымен жасасқан қосарланған салық салуды болдырмау және табыстарға немесе мүлікке (капиталға) салық салудан жалтарудың алдын алу туралы халықаралық шарттың (бұдан әрі – халықаралық шарт) ережелерін қолдануға құқығы бар, қызметін Қазақстан Республикасында тұрақты мекеме арқылы жүзеге асыратын резидент емес толтырады.

      29. "Қосымша ақпарат" деген бөлімде:

      1) шығыстарды шегерімге жатқызудың қолданылатын әдісі. Салық кодексінің 208-бабына сәйкес шығыстарды шегерімге жатқызу кезінде қолданылатын әдіс белгіленеді:

      А торкөзі егер барабар бөлу әдісі қолданылса, белгіленеді;

      В торкөзі егер тікелей бөлу әдісі қолданылады;

      2) барабар бөлу әдісін қолдану кезінде есептік көрсеткішті есептеу тәсілі. Қолданылатын есептік көрсеткішті есептеу тәсілі белгіленеді:

      А торкөзі егер Салық кодексінің 209-бабы 2-тармағының 1) тармақшасына сәйкес айқындалған есептік көрсеткішті есептеу тәсілі қолданылса, белгіленеді;

      В торкөзі егер Салық кодексінің 209-бабы 2-тармағының 2) тармақшасына сәйкес айқындалған есептік көрсеткішті есептеу тәсілі қолданылса, белгіленеді;

      3) халықаралық шарт жасасқан резиденттік елінің коды. Қазақстан Республикасы қолданылатын халықаралық шарт жасасқан осы Қағидалардың 38-тармағына сәйкес резиденттік елінің коды көрсетіледі;

      4) салық кезеңі. Халықаралық шарт жасасқан елдегі салық кезеңінің басталу және аяқталу күні белгіленеді;

      5) салық кезеңінің түзету коэффициент(-тер)і (бұдан әрі СКТК). Салық кодексінің 210-бабына сәйкес қолданылған жағдайда К (К1 және К2) түзету коэффициент(тер)інің мөлшері белгіленеді.

      30. "Шығыстар" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында тиісті көрсеткіштер айқындалған;

      3) С бағанында резидент емес салық төлеуші және Қазақстан Республикасында орналасқан тұрақты мекеме алған (алуы тиіс) жылдық жиынтық табыс сомасы көрсетіледі. СКТК пайдаланылған жағдайда оны есепке ала отырып;

      4) D бағанында резидент емес заңды тұлғаның және Қазақстан Республикасында орналасқан тұрақты мекеменің негізгі құралдарының бастапқы (ағымдағы) құнының сомасы көрсетіледі. СКТК пайдаланылған жағдайда оны есепке ала отырып;

      5) Е бағанында резидент емес салық төлеушінің және Қазақстан Республикасында орналасқан тұрақты мекеменің қызметкерлеріне еңбекақы төлеу бойынша шығыстардың сомасы көрсетіледі. СКТК пайдаланылған жағдайда оны есепке ала отырып;

      6) F бағанында қолданылатын тәсіл бойынша есептелген есептік көрсеткіш мөлшері көрсетіледі. Есептік көрсеткіш Қазақстан Республикасындағы тұрақты мекеме арқылы қызметтен салыстырмалы көрсеткіштердің барабар бөлу әдісін қолдану кезінде есептік көрсеткішті есептеу тәсілін қолдануға байланысты 4С жолда немесе 4С, 4D, 4Е жолдарының сомасының 3-ке қатынасы ((4С + 4D + 4Е)/3) ретінде айқындалатын резидент еместің салыстырмалы көрсеткіштеріне қатынасын білдіреді. Есептік көрсеткіштерді айқындау кезінде мыңдық үлестер көрсетіледі;

      7) G бағанында резидент еместің басқарушылық және жалпы әкімшілік, оның ішінде Қазақстан Республикасында орналасқан тұрақты мекеме қызметі шығыстарының сомасы көрсетіледі;

      8) Н бағанында G бағанында көрсетілген шығыстар есепке ала отырып, салық төлеуші шығысының жалпы сомасы көрсетіледі.

      3G бағанының мәні 100.00.020 жолына қосылады.

6. 100.04-нысанын жасау - Халықаралық шарттарға сәйкес салық
салудан босатылуы тиіс табыс

      31. Бұл нысан Қазақстан Республикасы жасаған халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табысты айқындауға арналған. Салық кодексінің 2 - бабы 5 - тармағына сәйкес егер Қазақстан Республикасы ратификациялаған халықаралық шартта Салық кодекстегіден өзгеше ережелер белгіленсе, онда халықаралық шарттың ережелері қолданылады.

      32. "Көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында оған сәйкес табысқа қатысты Салық кодексінде белгіленген тәртіптен ерекше салық салу тәртібі белгіленген осы Қағидалардың 39-тармағына сәйкес халықаралық шарт түрінің коды көрсетіледі;

      3) С бағанында халықаралық шарттың атауы көрсетіледі;

      4) D бағанында осы Қағидалардың 38-тармағына сәйкес халықаралық шарт жасалған елдің коды көрсетіледі;

      5) Е бағанында халықаралық шарт ережелеріне сәйкес салық салудан босатылуы тиіс табыс көрсетіледі.

      100.05-нысанының Е бағанының жиынтық мәні 100.00.026 жолына көшіріледі.

7. 100.05-нысанын жасау - Шетел көздерінен табыстар, салық
салуда жеңілдігі бар елдерде тіркелген немесе орналасқан
компаниялардың пайдасы немесе пайда бөлігінің сомалары.
Төленген шетел салығы мен есепке жатқызу сомасы

      33. Бұл нысан шетел көздерінен табыстарды, салық салуда жеңілдігі бар елдерде тіркелген немесе орналасқан компаниялардың пайдасы немесе пайда бөлігінің сомаларын, сондай-ақ төленген шетел салығы мен есепке жатқызу сомасын айқындауға арналған, Салық кодексінің 7-бөлімінде айқындалған халықаралық салық салу ерекшеліктеріне сәйкес.

      34. "Көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында осы Қағидалардың 38-тармағына сәйкес елдің коды көрсетіледі. Осы бағанда резидент еместің резиденттік елінің коды (тұрақты мекемеге байланысты емес қызмет көрсетуден табыс алу жағдайында), немесе табыс көзі болып табылатын елдің коды (тұрақты мекеме арқылы қызмет көрсетуден табыс алу жағдайында), өзге жағдайларда салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің резиденттік елінің коды көрсетіледі;

      3) С бағанында шетел мемлекетіндегі тұрақты мекеменің (тұрақты мекеме арқылы қызмет көрсетуден табыс алу жағдайында), немесе табыс төлейтін резидент еместің (тұрақты мекемеге байланысты емес қызмет көрсетуден табыс алу жағдайында), өзге жағдайларда салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің салықтық тіркеу нөмірі көрсетіледі;

      4) D бағанында осы Қағидалардың 36-тармағы 2) тармақшасына сәйкес резидент салық төлеуші тұрақты мекемеге байланысты емес шетел көздерінен алған табыс түрінің коды көрсетіледі;

      5) Е бағанында осы Қағидалардың 37-тармағына сәйкес табыс алу валютасының коды көрсетіледі;

      6) F бағанында резидент салық төлеушінің салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің жарғылық капиталындағы немесе дауыс беретін акцияларының қатысу үлесі, өзге жағдайларда табысты төлейтін резидент еместің жарғылық капиталындағы қатысу үлесі көрсетіледі, пайыз түрінде;

      7) G бағанында резидент салық төлеушіге тиесілі, салық салуда жеңілдігі бар мемлекетте тіркелген резидент емес заңды тұлғаның қайта есептеу жүргізілген күнге айырбастау валютасының нарықтық бағамы бойынша ұлттық валютада қайта есептелген пайданың сомасы көрсетіледі;

      8) Н бағанында резидент салық төлеушінің тұрақты мекемеге байланысты емес шетел мемлекетіндегі көздерден есепке жазылған табыстарының сомасы шетел валютасында көрсетіледі;

      9) І бағанында резидент салық төлеушінің Қазақстан Республикасының шегінен тыс тұрақты мекемелермен шегерімге жатқызылатын басқарушылық және жалпы әкімшілік шығыстардың сомасы көрсетіледі;

      10) J бағанында Қазақстан Республикасының заңнамасы бойынша есептелген шетелдегі тұрақты мекеме арқылы қызметтен түскен салық салынатын табыс сомасы көрсетіледі;

      11) K бағанында Салық кодексінің 223-бабына сәйкес Қазақстан Республикасында корпоративті табыс салығын төлеу кезінде есепке жатқызылуға тиісті шетел мемлекетіндегі көздерден алынатын табыстарға салынатын табыс салығының сомалары көрсетіледі.

      А-дан G-ге дейінгі бағандар Салық кодексінің 224-бабына сәйкес толтырылады. А-дан E-ге дейінгі, H-тан J-ге дейінгі бағандары Салық кодексінің 221, 222-баптарына сәйкес толтырылады. А-дан E, H, J, K F-ке дейінгі бағандар Салық кодексінің 223-бабына сәйкес толтырылады.

      G бағанының жиынтық мәні 100.00.026 І жолына көшіріледі.

      K бағанының жиынтық мәні 100.00.036 I жолына көшіріледі.

8. 100.06-нысанын жасау - Бөлек есепке алуды жүргізуді
көздейтін қызмет түрлері бойынша корпоративтік табыс салығын
есептеу жөніндегі салық салу объектілері және (немесе) салық
салуға байланысты объектілер туралы

      35. Бұл нысан Салық кодексінің 58-бабына және (немесе) 448-бабының 4-тармағына сәйкес оған қатысты бөлек есепке алу жүргізуді көздейтін қызмет түрлері бойынша корпоративтік табыс салығын есептеу жөніндегі салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы мәліметті көрсетуге арналған.

      Бұл нысанды қызмет түрлерінің әрбір белгісі бойынша жеке–жеке жүзеге асырылады. Мысалы, Салық кодексінің 448452-баптарына көзделген арнайы салық режимі шеңберінде қызметін жүзеге асыратын және салық салуды салық жалпыға бірдей белгіленген тәртіпте жүргізетін салық төлеуші 100.06-нысанды екі данада жасайды.

      Бұл ретте салық төлеуші 100.06-нысанды кем дегенде екі данасын және 100.07-нысанның көп дегенде төрт данасын толтырады.

      4 жолда қатысты бөлек есепке алу жүргізуді көздейтін қызметі түрлерінің тиісті торкөзі белгіленеді:

      1-белгі – Салық кодексінің 147-бабы 1-тармағында көзделген ставка бойынша корпоративтік табыс салығын есептеумен Салық кодексінің 448452-баптарына көзделген арнайы салық режимі таралатын қызмет түрлері;

      2-белгі – Салық кодексінің 147-бабы 2-тармағында көзделген ставка бойынша корпоративтік табыс салығын есептеумен Салық кодексінің 448452-баптарына көзделген арнайы салық режимі таралатын қызмет түрлері;

      3-белгі – Салық кодексінің 147-бабы 1-тармағында көзделген ставка бойынша жалпыға бірдей белгіленген тәртіпте корпоративтік табыс салығын салық салуға жататын табыстары жүзеге асырудан түсетін қызмет түрлері;

      4-белгі – Салық кодексінің 147-бабы 2-тармағында көзделген ставка бойынша жалпыға бірдей белгіленген тәртіпте корпоративтік табыс салығын салық салуға жататын табыстары жүзеге асырудан түсетін қызмет түрлері.

      36. "Көрсеткіштер" деген бөлімде:

      1) 100.06.001 жолда жылдық жиынтық табыс көрсетіледі;

      100.06.001 I жолда Салық кодексінің 86-бабына сәйкес айқындалатын, өткізуден түскен табыс көрсетіледі;

      2) 100.06.002 жолда Салық кодексінің 99-бабы 1-тармағына сәйкес жүзеге асырылатын, жылдық жиынтық табысты түзетудің сомасы көрсетіледі;

      3) 100.06.003 жолда Салық кодексінің 99-бабы 2-тармағына сәйкес жүзеге асырылатын, жылдық жиынтық табысты түзетудің сомасы көрсетіледі;

      4) 100.06.004 жолда 100.06.001 және 1000.6.002 жолдарының айырмашылығы ретінде айқындалған, 100.06.003 жолына ұлғайтылған (егер бұл жолдың мағынасы оң болған кезде) немесе 100.06.003 жолына азайтылған (егер бұл жолдың мағынасы теріс болған кезде) (100.06.001 – 100.06.002) + (–) 100.07.003) түзету есепке ала отырып, жылдық жиынтық табыс көрсетіледі;

      5) 100.06.005 жолда шегерімге жатқызылатын шығыстардың жалпы сомасы көрсетіледі;

      100.06.005 І жолда Салық кодексінің 100-бабы 1-тармағына сәйкес шегерімге жатқызылатын сатылған (жұмсалған) тауарлардың, сатып алынған және өтеусіз алынған жұмыстар, қызмет көрсетулердің өзіндік құны көрсетіледі;

      100.06.005 ІІ жолда Салық кодексінің 116117-баптарына сәйкес айқындалатын, тіркелген активтер және жалға алынған негізгі құралдар бойынша шегерімге жатқызылатын шығыстардың сомасы;

      6) 100.06.006 жолда Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстарды түзетудің сомасы көрсетіледі;

      7) 100.06.007 ІІ жолда Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін шегерімдерді түзетудің сомасы көрсетіледі;

      8) 100.06.008 жолда Трансферттік баға белгілеу туралы Заңына сәйкес жүргізілетін, табыстарды түзетудің сомасы көрсетіледі;

      9) 100.06.009 жолда Трансферттік баға белгілеу туралы Заңына сәйкес жүргізілетін, шегерімдерді түзетудің сомасы көрсетіледі. Бұл жол "–" белгісінсіз толтырылады;

      10) 100.06.010 жолда салық салынатын табыс (залал) сомасы көрсетіледі. 100.06.062 жолы алына отырып, 100.06.004 – 100.06.005 + 100.06.006 – 100.06.007 + 100.06.008 - 100.06.009 ретінде айқындалады;

      11) 100.06.011 жолда резидент салық төлеуші Қазақстан Республикасынан тыс көздерден алған табыстар сомасы көрсетіледі. 100.06.011 жолы анықтамалық сипатқа ие. Бұл жол өзіне 100.06.011 І жолын да қамтиды.

      100.06.011 І жолда Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар елде алған табыс көрсетіледі;

      12) 100.06.012 жолда Салық кодексінің 2-бабы 5-тармағына сәйкес халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табыс сомасы көрсетіледі;

      13) 100.06.013 жолда халықаралық салық салу ерекшелігі есепке ала отырып, салық салынатын табыс (залал) сомасы көрсетіледі. Бұл ретте 100.06.040 I жолда көрсетілген сома салық салынатын табысқа қосуға жатады, салық салынатын табыстың болмаған жағдайда, Қазақстан Республикасының резидентiнiң залалын азайтады. 100.06.013 жолы 100.06.012 жолын алып тастаумен (100.06.010 + 100.06.011 I – 100.06.012), 100.06.010 және 100.06.011 I жолдарының сомасы ретінде айқындалады;

      14) 100.06.014 жолда Салық кодексінің 137-бабы 1-тармағына сәйкес көшірілуі тиіс залал көрсетіледі. Бұл жол 100.02.008 I жолын есепке ала отырып, толтырылады;

      15) 100.06.015 жолда Салық кодексінің 133-бабына сәйкес салық салу табысын кеміту сомасы көрсетіледі;

      16) 100.06.016 жолда Салық кодексінің 133-бабына сәйкес жүргізілетін азайту ескерілген салық салынатын табыс көрсетіледі. 100.06.013 және 100.06.015 жолдарының айырмашылығы ретінде анықталады (100.06.013 – 100.06.015). Егер 100.07.015 жолы 100.07.013 жолынан артық болса, 100.06.016 жолда нөл көрсетіледі;

      17) 100.06.017 жолда алдыңғы салық кезеңінен көшірілген залалдар көрсетіледі;

      18) 100.06.018 жолда көшірілген залалдарды есепке ала отырып, салық салынатын табыс көрсетіледі. Егер 100.06.016 жолда оң мән көрсетілген жағдайда толтырылады. 100.06.016 және 100.06.017 жолдары сомасының айырмашылығы ретінде айқындалады (100.06.016 – 100.06.017). Егер 100.06.017 жолы 100.06.016 жолынан артық болса, 100.06.018 жолда нөл көрсетіледі;

      19) 100.06.019 жолда Салық кодексінің 147-бабына сәйкес корпоративтік табыс салығының ставкасы пайызда көрсетіледі;

      20) 100.06.020 жолда салық салынатын табыстың корпоративтік табыс салығының сомасы көрсетіледі. 100.06.018 және 100.06.019 жолдарының туындысы ретінде айқындалады;

      21) 100.06.021 жолда Салық кодексінің 139-бабы 1-тармағына сәйкес есептелген корпоративтік табыс салығының сомасы көрсетіледі.100.06.049, 100.06.021 I, 100.06.021 II, 100.06.021 III, 100.06.021 IV, 100.06.021 V (100.06.049 – 100.06.021 I – 100.06.021 II – 100.06.021 III – 100.06.021 IV – 100.06.021 V) жолдарының айырмашылығы ретінде айқындалады. Егер алынған айырма нөлден төмен болса, онда 100.06.021 I жолда нөл көрсетіледі;

      100.06.021 I жолда Салық кодексінің 223-бабына сәйкес Қазақстан Республикасында корпоративтік табыс салығын төлеу кезінде ескерілетін Қазақстан Республикасынан тыс төленген табысқа салықтардың немесе резидент салық төлеуші Қазақстан Республикасының шегінен тыс көздерден алған табыстарға соған ұқсас табыс салығының түрлерінің сомасы көрсетіледі;

      100.06.021 II жолда Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде ұтыс түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      100.06.021 III жолда алдыңғы салық кезеңдерінде сыйақы түріндегі табыстан төлем көзінен ұсталған және Салық кодексінің 139-бабы 3-тармағына сәйкес көшірілген корпоративтік табыс салығының сомасы көрсетіледі;

      100.06.021 IV жолда бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін, Салық кодексінің 139-бабы 2-тармағына сәйкес сыйақы түріндегі табыстан салық кезеңінде төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      100.06.021 V жолда Салық кодексінің 200-бабына сәйкес табыстың төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      22) 100.06.022 жолда 100.06.021, 100.06.022 I, 100.06.022 II, 100.06.022 III (100.06.021 – 100.06.022 I – 100.06.022 II – 100.06.022 III) жолдарының айырмасы ретінде айқындалатын, салық міндеттемесінің мөлшерін азайтуды есепке ала отырып, салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі.

      100.06.022 І жолда Салық кодексінің 451-бабына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының азайту сомасы көрсетіледі. Салық кодексінің 448452-баптарында көзделген арнаулы салық режимі шеңберінде қызметін жүзеге асыратын салық төлеушілер толтырады. Егер салық төлеуші тек Салық кодексінің 448452-баптарында көзделген арнаулы салық режимін қолданған жағдайда, бұл жол 100.07.050 (100.07.050 х 70%) жолы бойынша көрсетілген мәннен 70% ретінде айқындалады;

      100.06.022 ІІ жолда инвестициялар бойынша уәкілетті органмен жасасқан келісімшартқа сәйкес стандартты салық жеңілдіктерін қолдануға байланысты кемітілген корпоративтік табыс салығының сомасы көрсетіледі;

      100.06.022 III жолда Салық кодексінің 198-бабы 1-1-тармағына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының сомасының кемітілу сомасы көрсетіледі. Бұл жол 100.06.021 жолы бойынша көрсетілген мәннің 100 пайызы ретінде айқындалады;

      23) 100.06.023 жолда Салық кодексінің 199-бабы 1-тармағына сәйкес Қазақстан Республикасындағы тұрақты мекеме арқылы қызметінен түскен резидент емес заңды тұлғаның таза табысы көрсетіледі. 100.07.018 және 100.06.020 (100.06.018 – 100.06.020) жолдарының айырмасы ретінде айқындалады;

      24) 100.06.024 жолда таза табысқа корпоративтік табыс салығының сомасы көрсетіледі:

      100.06.024 І жолда Салық кодексінің 139-бабы 2 және 3-тармақтарына және Салық кодексінің 223-бабына сәйкес корпоративтiк табыс салығының есебiне жатқызу жүзеге асырылатын сомасын қоспағанда, Салық кодексінің 199-бабы 1-тармағына сәйкес 15 пайыздық ставка бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі (100.07.023 х 15%). Бұл ретте Салық кодексінің 198-бабы 1-1-тармағында көзделген шарттарды сақтаған жағдайда, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент емес заңды тұлға таза табысқа есептелген корпоративтік табыс салығының сомасын 100 пайызға кемітеді;

      100.06.024 ІІ жолда халықаралық шартта көзделген ставка бойынша Салық кодексінің 214-бабына сәйкес есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі. Егер салық төлеуші таза табысқа корпоративтік табыс салығына қатысты халықаралық шарт ережесін қолданса, таза табысқа корпоративтік табыс салығының ставкасы көрсетіледі;

      100.06.024 ІІІ жол егер 100.06.024 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға осы Қағидалардың 38-тармағына сәйкес Қазақстан Республикасы аталған халықаралық шарт жасасқан елдің коды көрсетіледі;

      100.06.024 ІV жол егер 100.06.050 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға аталған халықаралық шарттың атауы көрсетіледі;

      100.06.024 V жолда Салық кодексінің 198-бабы 2-тармағына сәйкес салық кезеңі үшін таза табысқа есептелген корпоративтік табыс салығының сомасының кемітілуі көрсетіледі. 100.06.023 x 15 пайыз ретінде айқындалады;

      25) 100.06.025 жолда есептелген корпоративтік табыс салығының жиынтық сомасы көрсетіледі. 100.06.022 + 100.06.024 I + 100.06.024 II жолдарының сомасы ретінде айқындалады.

9. 100.07-нысанын жасау - Жылдық қаржылық есептіліктің құрамдас
бөліктері туралы мәліметтер

      37. Бұл нысан халықаралық стандарттарға және бухгалтерлік есеп және қаржылық есептілік бойынша Қазақстан Республикасының заңнамасына сәйкес есепті салық кезеңі үшін әзірленген бухгалтерлік есептің деректері негізінде салық төлеуші толтырады.

10. Табыстардың, валюталардың, халықаралық келісімдер
түрлерінің кодтары

      38. Декларация толтыру кезінде мынадай табыс түрлерін кодтауды пайдалану керек.

      1) Қазақстан Республикасындағы көздерден табыстар:

      1010 – Қазақстан Республикасының аумағына тауарларды өткізуден түскен табыстар;

      1011 – Қазақстан Республикасында орналасқан тауарларды сыртқы сауда қызметін жүзеге асыру шеңберінде одан тыс өткізуден түскен табыстар;

      1020 – Қазақстан Республикасында жұмыстарды орындаудан, қызметтерді көрсетуден түскен табыстар;

      1021 – резидентке Қазақстан Республикасының шегінен тыс басқарушылық, қаржылық (тәуекелдерді сақтандыру және (немесе) қайта сақтандыру бойынша қызмет көрсетулерді қоспағанда), консультациялық, аудиторлық, заң (өкілдік және соттарда және алқалық органдарда мүдделерді қорғау бойынша қызметтерді, сондай-ақ нотариалды қызметтерді қоспағанда) қызметтерін көрсетуден түскен табыс;

      1030 – Салық кодексінің 224-бабына сәйкес Қазақстан Республикасының Үкіметі айқындайтын салық салуда жеңілдігі бар мемлекетте тіркелген тұлғаның нақты орындалған, көрсеткен орнына қарамастан жұмыстарды орындаудан, қызметтерді көрсетуден, тауарларды сатудан түскен табыстар, сондай-ақ аталған тұлғаның резиденттен алатын өзге де табыстар;

      1040 – Қазақстан Республикасының аумағындағы мүлiкке құқық немесе мүлiкпен жасалатын мәмiлелер Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын мүлiктi өткізу нәтижесінде алынған құн өсімінен табыстар;

      1041 – Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын мүлiктi өткізу нәтижесінде алынған құн өсімінен табыстар;

      1042 – резидент шығарған бағалы қағаздарды, сондай-ақ Қазақстан Республикасында орналасқан резидент заңды тұлғаның, консорциумның жарғылық капиталына қатысу үлестерiн сату нәтижесінде алынған құн өсімінен табыстар;

      1043 – егер резидент емес заңды тұлғаның мұндай акциялары, қатысу үлестерi немесе активтерi құнының 50 және одан да көп процентiн Қазақстан Республикасындағы мүлiк құрайтын болса, резидент емес шығарған акцияларды, сондай-ақ резидент емес заңды тұлғаның жарғылық капиталына қатысу үлестерiн өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1050 – талап ету құқығын берген салық төлеуші үшін резиденттен қарызды талап ету құқықтарын беруден табыстар;

      1051 – талап ету құқығын берген салық төлеуші үшін Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      1060 – талап ету құқығын сатып алған салық төлеуші үшін резиденттен қарызды талап ету құқықтарын беруден табыстар;

      1061 – талап ету құқығын сатып алған салық төлеуші үшін Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      1070 – бұрын негізсіз ұсталған айыппұлдардың бюджетке қайтарылғандарынан басқа, тұрақсыздық айыбы (айыппұл, өсімпұл) және санкциялардың басқа да түрлері;

      1080 – резидент заңды тұлғадан түсетін дивидендтер түріндегі табыстар;

      1081 – Қазақстан Республикасында орналасқан пайлық инвестициялық қорлардан түсетін дивидендтер түріндегі табыстар;

      1090 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын резидент емес үшін Қазақстан Республикасында салық міндеттемелерін орындау жүктелмеген сенімгерлікпен басқарушы-резиденттен мүлікті сенімгерлікпен басқаруды тағайындау туралы акт бойынша алынған табыстар;

      1100 – резиденттен алынатын борыштық бағалы қағаздар бойынша сыйақыларды қоспағанда сыйақылар түріндегі табыстар;

      1101 – егер резидент еместің берешегі оның тұрақты мекемесіне немесе мүлкіне қатысты болса, Қазақстан Республикасында тұрақты мекемесі немесе сонда орналасқан мүлкі бар резидент еместен алынған борыштық бағалы қағаздарды қоспағанда, сыйақылар түріндегі табыстар;

      1120 – роялти түріндегі табыстар;

      1130 – Қазақстан Республикасында орналасқан мүлкін жалға беруден түсетін табыстар;

      1140 – Қазақстан Республикасында орналасқан жылжымайтын мүліктен алынатын табыстар;

      1150 – Қазақстан Республикасында туындайтын сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      1151 – Қазақстан Республикасында туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      1160 – халықаралық тасымалдарда көліктік қызмет көрсетуден табыстар;

      1161 – Қазақстан Республикасы ішінде көліктік қызмет көрсетуден табыстар;

      1162 – теңіз тасымалы шартында (келісімшартта) көзделген сталиялық уақыттан тыс тиеу-түсіру операцияларында кеменің бос тұрып қалғаны үшін төлем түріндегі табыстар;

      1170 – Қазақстан Республикасының аумағындағы құбырларды, электр беру желілерін, оптикалық-талшықты байланыс желілерін пайдаланудан түсетін табыстар;

      1180 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасындағы қызметтен түсетін резидент емес жеке тұлғаның табыстар;

      1181– жұмыс беруші болып табылатын резидент емеспен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасындағы қызметтен түсетін резидент емес жеке тұлғаның табыстар;

      1190 – өздерiне резидентке қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер. Бұл ретте мұндай тұлғалардың басқарушылық міндеттерін нақты орындайтын орнының маңызы жоқ;

      1200 – резидент емес жеке тұлғаның Қазақстан Республикасында тұруына байланысты жұмыс беруші болып табылатын резидент оған төлейтін үстемеақы;

      1201 – резидент емес жеке тұлғаның Қазақстан Республикасында тұруына байланысты жұмыс беруші болып табылатын резидент емес оған төлейтін үстемеақы;

      1210 – резидент емес жеке тұлғаның жұмыс берушіден алынған материалдық пайда түріндегі Қазақстан Республикасындағы қызметінен түсетін табыстар;

      1211 – резидент емес жеке тұлғаның жұмыс беруші еместен алынған материалдық пайда түріндегі Қазақстан Республикасындағы қызметінен түсетін табыстар;

      1220 – резидент жинақтаушы зейнетақы қоры жүзеге асыратын зейнетақы төлемдері;

      1230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино артистеріне, радио, теледидар қызметкеріне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасындағы қызметтен төленетін табыстар;

      1240 – резидент төлейтiн ұтыстар;

      1241 – егер ұтыс төлемі тұрақты мекеме қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент емес төлейтiн ұтыстар;

      1250 – Қазақстан Республикасында тәуелсiз жеке (кәсiби) қызмет көрсетуден алынған табыстар;

      1260 – резидент емес жеке тұлғаның резидент жеке тұлғадан өтеусіз алынған мүлкін қоспағанда, өтеусіз алынған немесе мұраға қалдырылған мүлік, оның ішінде жұмыстар, қызметтер түріндегі табыстар;

      1261 – Қазақстан Республикасында орналасқан мүлiктi тегiн алудан табыстар;

      1270 – туынды қаржы құралдары бойынша табыстар;

      1280 – міндеттемені есептен шығарудан табыстар;

      1290 – күмәндi мiндеттемелер бойынша табыстар;

      1300 – лицензия негізінде банктер мен банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар жасаған провизиялардың (резервтердің) мөлшерiн азайтудан табыстар;

      1310 – сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан табыстар;

      1320 – талап ету құқығын басқаға беруден түсетін табыстар;

      1330 – кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алған табыстар;

      1340 – тіркелген активтерді шығарудан түскен табыстар;

      1350 – геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түскен табыстар;

      1360 – кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түскен табыстар;

      1370 – бірлескен қызметті жүзеге асырудан табыстар;

      1380 – егер бұрын бұл сома шегерімге жатқызылмаса, негізсіз ұсталып, бюджеттен қайтарылған айыппұлдардан басқа, таңылған немесе борышкер таныған айыппұлдар, өсімпұлдар және басқа санкция түрлері;

      1390 – бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      1400 – өтеусіз алынған мүлік түріндегі табыстар;

      1410 – дивидендтер;

      1420 – депозит, борыштық бағалы қағаз, вексель бойынша сыйақылар, ислам жалдау сертификаты;

      1430 – оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі. Бағамдық айырма сомасы халықаралық қаржылық есептiлiк стандарттарына және Қазақстан Республикасының бухгалтерлiк есеп және қаржылық есептiлiк туралы Заңнамасының талаптарына сәйкес айқындалады;

      1440 – ұтыстар;

      1450 – әлеуметтік сала объектілерін пайдалану кезінде алынған табыстар;

      1460 – кәсіпорынды мүліктік кешен ретінде сатудан түсетін табыстар;

      1470 – сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы алатын (алынуға жататын), мүлікті сенімгерлікпен басқарудан түсетін таза табыстар;

      1480 – ислам банкінде орналастырылған инвестициялық депозит бойынша табыстар;

      1490 – 1010 – 1480 кодтарда көрсетілмеген басқа да табыстар енгізіледі.

      39. Валюта коды:

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюталардың кодын пайдалану қажет.

      40. Ел кодын толтыру кезінде шешімге 22 "Әлем елдерінің жіктеуіші" қосымшаға сәйкес елдердің кодын пайдалану қажет.

      41. Декларацияны толтыру кезінде халықаралық шарт (келісім) түрлерінің мынадай кодтарын пайдалану қажет:

      01 – Табыс пен капиталға қосарланған салық салуды болдырмау және салық төлеуден жалтаруға жол бермеу туралы конвенция;

      02 – Ислам Даму Банкiнiң құрылтай шарты;

      03 – Орталық Азия аймақтық экологиялық орталығы жұмысының жағдайлары жөніндегi келісім;

      04 – Азия Даму Банкінің құрылтай шарты;

      05 – Жаңа Үкіметтік ғимараттың құрылысы жобасына грантты пайдалану бойынша келісім;

      06 – Қаржылық ынтымақтастық туралы келісім;

      07 – Өзара түсiнiстiк туралы меморандум;

      08 – Континентаралық баллистикалық ракеталардың шахталық ұшыру қондырғыларын, апатты жағдайлардың салдарын жоюға және ядролық қарудың таралуына жол бермеуге қатысты келісім;

      09 – Халықаралық қайта құру және даму банкiнiң келісімі;

      10 – Халықаралық валюталық қордың келісімі;

      11 – Халықаралық қаржылық корпорацияның келісімі;

      12 – Инвестициялық дауларды реттеу жөніндегі конвенция;

      13 – Еуропалық Қайта құру және Даму банкiн құру туралы;

      14 – Дипломатиялық қатынастар туралы Вена конвенциясы;

      15 – Орталық Азия университетін құру жөніндегі шарт;

      16 – Инвестициялар кепiлдiгiнiң көп жақты агенттiгiн құру туралы;

      17 – "Нұр-Мүбарак" ислам мәдениетінің Египет университеті туралы келісім;

      18 – Әуе қатынасы туралы келісім;

      19 – "Агросервистік қызметті қолдау" жобасын дайындауға арналған Халықаралық Қайта құру және Даму Банкінің грантын беру туралы келісім;

      20 – "Қазақстан Республикасында ауылдық елдi мекендердi сумен жабдықтау" жобасын жүзеге асыру үшiн Жапония Yкiметiнiң грантын тарту туралы ноталар алмасу нысанындағы келiсiм;

      21 – Еуразиялық экономикалық қоғамдастықтың артықшылықтары мен иммунитеттері туралы конвенция;

      22 – Өзге де халықаралық шарттар (келісімдер, конвенциялар).

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Декларация тапсырылғанға дейiнгi кезең үшін төлеуі тиіс
корпоративтік табыс салығы бойынша аванстық төлемдер сомасының
салық есептілігін (есебiн) және декларация тапсырылғаннан
кейінгі кезең үшін төленуі тиіс корпоративтік табыс салығы
бойынша аванстық төлемдер сомасының салық есептілігін (есебiн)
жасау қағидалары (101.01 – 101.02-нысандар)
1. Жалпы ережелер

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

      1. Осы Декларация тапсырылғанға дейiнгi кезең үшін төленуі тиіс корпоративтік табыс салығы бойынша аванстық төлемдер сомасының салық есептілігін (есебiн) және декларация тапсырылғаннан кейінгі кезең үшін төленуі тиіс корпоративтік табыс салығы бойынша аванстық төлемдер сомасының салық есептілігін жасау қағидалары (101.01 – 101.02-нысандар) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және Салық кодексінің 141-бабына сәйкес корпоративтік табыс салығы бойынша аванстық төлемдер сомасын есептеу және төлеу міндеттілігі жүктелген корпоративтік табыс салығын (бұдан әрі – КТС) төлеушілердің мынадай салық есептілігі нысандарын жасау тәртібін айқындайды:

      декларация тапсырғанға дейін төленуі тиіс КТС бойынша аванстық төлемдер сомасының есебі (101.01-нысан) (Декларация тапсырылғанға дейінгі есеп);

      декларация тапсырғаннан кейін төленуі тиіс КТС бойынша аванстық төлемдер сомасының есебі (101.02-нысан) (Декларация тапсырылғаннан кейінгі есеп).

      2. Декларация тапсырылғанға дейінгі және декларация тапсырылғаннан кейінгі есептерді толтыру кезінде түзетулерге, өшіруге және тазалауға жол берілмейді.

      3. Көрсеткіштер болмаған кезде тиісті торкөздері толтырылмайды.

      4. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      5. Сомалардың теріс мәндері тиісті жолдың бірінші сол жақ торкөзінде "–" белгісімен көрсетіледі.

      6. Декларация тапсырылғанға дейінгі және тапсырылғаннан кейінгі есептерді жасау кезінде:

      1) қағаз жеткізгіште – Есептер қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      7. Декларация тапсырылғанға дейінгі және тапсырылғаннан кейінгі есептерге салық төлеуші не болмаса өкілі қол қояды және Салық кодексінің 61-бабы 3-тармағына сәйкес Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      8. Декларация тапсырылғанға дейінгі және тапсырылғаннан кейінгі есептер берген кезде:

      1) қағаз жеткізгіште келу тәртібімен – Есептер екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) қағаз жеткізгіште хабарласы бар тапсырысты хатпен пошта арқылы – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      9. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес Есептерді табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап бизнес-сәйкестендіру нөмірі міндетті түрде толтырылуы тиіс.

2. Декларация тапсырылғанға дейiнгi есепті жасау (101.01-нысан)

      10. "Салық төлеуші туралы жалпы ақпарат" бөлімінде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) БСН – бизнес-сәйкестендіру нөмірі;

      3) салық есептілігі табыс етілетін салық кезеңі (жыл) – Декларация тапсырылғанға дейінгі есеп табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның толық көрсетіледі;

      Салық міндеттемесін мүлікті сенімгерлікпен басқару шартына сәйкес сенімгерлікпен басқарушы орындаған кезде сенімгерлікпен басқарушы заңды тұлға жолға құрылтай құжаттарына сәйкес өзінің атауын көрсетеді;

      5) Есеп түрі.

      Тиісті торкөздер Декларация тапсырылғанға дейiнгi есепті Салық кодексінің 63-бабында көрсетілген салық есептілігі түрлеріне жатқызу ескеріле отырып белгіленеді;

      6) салық төлеушінің санаты.

      Торкөздер, егер салық төлеуші A, B, C жолдарында көрсетілген санаттардың біріне немесе бірнешеуіне жатқан жағдайда белгіленеді;

      7) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      8) резиденттік белгісі.

      А торкөзін Қазақстан Республикасының резидент салық төлеушісі белгілейді;

      В торкөзін Қазақстан Республикасының резидент емес салық төлеушісі белгілейді;

      9) резиденттік елінің коды және салықтық тіркеу нөмірі.

      Декларация тапсырылғанға дейiнгi есепті Қазақстан Республикасының резиденті емес салық төлеуші жасаған жағдайда толтырылады, бұл ретте:

      А жолында шешімге 22 "Әлем елдерінің жіктеуіші" қосымшасына сәйкес резидент еместің резиденттік елінің коды көрсетіледі;

      В жолында резидент еместің резиденттік еліндегі резидент еместің салықтық тіркеу нөмірі көрсетіледі.

      11. Егер сенімгерлікпен басқару шартымен сенімгерлікпен басқарушыға осындай шарт шеңберінде жүзеге асырылатын қызмет бойынша салық міндеттемесін орындау жүктелген жағдайда, сенімгерлікпен басқарушы заңды тұлға өз қызметі бойынша және сенімгерлікпен басқару шарты шеңберінде жүзеге асырылатын қызмет бойынша бір декларация тапсырылғанға дейінгі есепті жасайды.

      Салық төлеуші Салық кодексінің 448452-баптарына сәйкес арнаулы салық режимін қолданған кезде декларация тапсырылғанға дейінгі есеп жалпы арнаулы салық режимі шеңберінде жүзеге асырылатын қызмет бойынша және салық салу жалпыға бірдей белгіленген тәртіпте жүзеге асырылатын қызмет бойынша жасалады.

      Жер қойнауын пайдаланушы бірыңғай декларация тапсырылғанға дейінгі есепті келісімшарт және келісімшарттан тыс қызмет бойынша жасайды.

      12. "Салық кодексінің 441-бабы 4-тармағына сәйкес КТС бойынша аванстық төлемдер сомасының есебі" бөлімін алдыңғы салық кезеңінде КТС бойынша аванстық төлемдерді есептеген және төлеген салық төлеуші толтырады.

      Бұл бөлімде:

      1) 101.01.001 жолда алдыңғы салық кезеңі үшін аванстық төлемдер сомаларының есептерінде салық төлеуші есептеген КТС бойынша аванстық төлемдердің жалпы сомасы көрсетіледі;

      2) 101.01.002 жолда алдыңғы салық кезеңі үшін аванстық төлемдер сомаларының есебінде есептелген аванстық төлемдердің жалпы сомасының төрттен бір бөлігі мөлшерінде айқындалатын, декларация тапсырылғанға дейiнгi кезең үшін төленуі тиіс КТС бойынша аванстық төлемдер сомасы көрсетіледі;

      3) 101.01.003 жолда есепті салық кезеңінің қаңтар, ақпан, наурыз айлары үшін ай сайынғы аванстық төлемдер сомасы көрсетіледі. 101.01.002 жолының үштен бір бөлігі ретінде айқындалады (101.01.002/3).

      13. "Салық кодексінің 141-бабы 4-1-тармағына сәйкес КТС бойынша аванстық төлемдер сомасының есебі" бөлімін алдыңғы салық кезеңінде КТС бойынша аванстық төлемдерді есептемеген және төлемеген салық төлеуші толтырады.

      Бұл бөлімде:

      1) 101.01.004 жолда Салық кодексінің 139-бабы 1-тармағына сәйкес есепті салық кезеңі үшін болжаммен есептелетін КТС сомасы көрсетіледі;

      2) 101.01.005 жолда Салық кодексінің 199-бабына сәйкес есепті салық кезеңі үшін болжаммен есептелетін КТС сомасы көрсетіледі;

      3) 101.01.006 жолда декларация тапсырылғанға дейiнгi кезең үшін төленуі тиіс КТС бойынша аванстық төлемдер сомасы көрсетіледі. 101.01.004 және 101.01.005 ((101.01.004 + 101.01.005)/4) жолдар сомасының төрттен бір бөлігі ретінде айқындалады;

      4) 101.01.007 жолды салық салынуы Салық кодексінің 448 – 452-баптарына сәйкес қызмет түрлерін жүзеге асыратын және 7 жолының "А" торкөзін белгілеген салық төлеушілер толтырады.

      Бұл жолда КТС бойынша аванстық төлемдер сомасының азайтылған сомасы мынадай тәртіпте айқындалады:

      егер салық төлеуші Салық кодексінің 448452-баптарына сәйкес қызметін тек арнаулы салық режимі шеңберінде жүзеге асырған жағдайда - Салық кодексінің 139-бабы 1-тармағына сәйкес салық кезеңінің қорытындысы бойынша болжаммен есептелетін КТС сомасының 70 пайызы мөлшерінде айқындалады ((101.01.004/4) х 70%);

      егер салық төлеуші бір мезгілде салық салу Салық кодексінің

      448452-баптарына сәйкес жүзеге асырылатын қызмет түрлерін, сондай-ақ салық салу жалпыға бірдей белгіленген тәртіпте жүзеге асырылатын қызмет түрлерін жүзеге асырған жағдайда - салық салу Салық кодексінің 448452-баптарына сәйкес жүзеге асырылатын қызмет түрлері бойынша алынған салық салынатын табыстан Салық кодексінің 139-бабы 1-тармағына сәйкес салық кезеңінің қорытындысы бойынша болжаммен есептелетін КТС сомасының 70 пайызы мөлшерінде айқындалады;

      5) 101.01.008 жолда декларация тапсырылғанға дейiнгi кезең үшін төленуі тиіс КТС бойынша аванстық төлемдердің қорытынды сомасы көрсетіледі.

      Егер 7-жолдың "А" торкөзі белгіленген жағдайда, бұл жол 101.01.007 (101.01.006 – 101.01.007) жолын ескере отырып айқындалады. Егер 7-жолдың "А" торкөзі белгіленбеген жағдайда, бұл жолға 101.01.006 жолының мәні көшіріледі. Егер 7-жолдың "А" торкөзі белгіленбеген жағдайда бұл жолға 101.01.006 жолдың мәні көшіріледі;

      6) 101.01.009 жолда салық кезеңінің қаңтар, ақпан, наурыз, айлары үшін айлық аванстық төлемдер сомасы көрсетіледі 101.01.008 жолының үштен бір бөлігі ретінде айқындалады (101.01.008/3).

      14. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Басшының Т.А.Ә." жолда құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) есептің тапсылырған күні.

      Есептің салық органына тапсырылған күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Есепті қабылдаған лауазымды адамның Т.А.Ә." деген жолда декларация тапсырылғанға дейiнгi есепті қабылдаған лауазымды адамның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) есептің қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес есептің табыс етілген күні көрсетіледі;

      6) есептің кіріс нөмірі.

      Салық органы берген декларация тапсырылғанға дейiнгi есептің тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

2. Декларация тапсырылғаннан кейiнгі есепті жасау
(101.02-нысан)

      15. "Салық төлеуші туралы жалпы ақпарат" бөлімінде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) БСН – бизнес-сәйкестендіру нөмірі;

      3) салық есептілігі тапсырылатын салық кезеңі – декларация тапсырылғаннан кейінгі есепті салық кезеңі үшін тапсырылатын есеп (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі;

      5) есептің түрі.

      Тиісті торкөздер декларация тапсырылғаннан кейiнгi есепті Салық кодексінің 63-бабында көрсетілген салық есептілігі түріне жатқызу есебімен белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген хабарлама бойынша декларация тапсырылғаннан кейiнгi қосымша есеп табыс етілген жағдайда толтырылады;

      7) салық төлеушінің санаты.

      Торкөздер, егер салық төлеуші A, B, C жолдарында көрсетілген санаттардың біріне немесе бірнешеуіне жатқызылған жағдайда белгіленеді;

      8) валюта коды.

      Шешімге 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      9) резиденттік белгісі:

      А торкөзін Қазақстан Республикасының резидент салық төлеушісі белгілейді;

      В торкөзін Қазақстан Республикасының резидент емес салық төлеушісі белгілейді;

      10) резиденттік елінің коды және салықтық тіркеу нөмірі.

      Декларация тапсырылғаннан кейiнгi есеп Қазақстан Республикасының резидент емес салық төлеушісі жасаған жағдайда толтырылады, бұл ретте:

      А жолында шешімге 22 "Әлем елдерінің жіктеуіші" қосымшасына сәйкес резиденттік еместің резиденттік елінің коды көрсетіледі;

      В жолында резидент еместің резиденттік еліндегі резидент еместің салықтық тіркеу нөмірі көрсетіледі.

      16. Егер сенімгерлікпен басқару шартымен сенімгерлікпен басқарушыға осындай шарт шеңберінде жүзеге асырылатын қызмет бойынша салық міндеттемесін орындау жүктелген жағдайда, сенімгерлікпен басқарушы заңды тұлға өз қызметі бойынша және сенімгерлікпен басқару шарты шеңберінде жүзеге асырылатын қызмет бойынша бір декларация тапсырылғаннан кейінгі есепті жасайды.

      Салық төлеуші Салық кодексінің 448452-баптарына сәйкес арнаулы салық режимін қолданған кезде декларация тапсырылғаннан кейінгі есеп жалпы арнаулы салық режимі шеңберінде жүзеге асырылатын қызмет бойынша және салық салу жалпыға бірдей белгіленген тәртіпте жүзеге асырылатын қызмет бойынша жасалады.

      Жер қойнауын пайдаланушы келісімшарт және келісімшарттан тыс қызмет бойынша декларация тапсырғанға дейін бірыңғай есеп жасайды.

      17. "Алдыңғы салық кезеңі үшін КТС есептелген сомасы" деген бөлімде:

      1) 101.02.001 жолда 101.02.001 I және 101.02.001 II жолдарының сомасы ретінде айқындалған алдыңғы салық кезеңі үшін есептелген КТС сомасы көрсетіледі;

      2) 101.02.001 I жолда Салық кодексінің 139-бабы 1-тармағына сәйкес алдыңғы салық кезеңі үшін есептелген КТС сомасы көрсетіледі;

      3) 101.02.001 II жолда Салық кодексінің 199-бабына сәйкес алдыңғы салық кезеңі үшін есептелген КТС сомасы көрсетіледі;

      18. "Салық кодексінің 141-бабы 6-тармағына сәйкес КТС бойынша аванстық төлемдер сомасының есебі" деген бөлімде:

      1) 101.02.002 жолда декларацияны тапсырғаннан кейiнгi кезең үшін төленуі тиіс және 101.02.001 жолда алдыңғы салық кезеңі үшін (3/4* 101.02.001) КТС сомасының төрттен үш мөлшерінде айқындалған КТС бойынша аванстық төлемдер сомасы көрсетіледі;

      2) 101.02.003 жолды Салық кодексінің 448452-баптарына сәйкес алдыңғы салық кезеңінде арнаулы салық режимін қолданған салық төлеуші толтырады, бұл ретте:

      осындай режимді есепті салық кезеңінде қолданады;

      осы есепті толтырған кезде 7-жолдың "А" торкөзі белгіледі.

      Бұл жолда Салық кодексінің 451-бабына сәйкес аванстық төлемдердің азайтылған сомасы көрсетіледі, ол мынадай тәртіппен айқындалады:

      егер салық төлеуші Салық кодексінің 448452-баптарына сәйкес қызметін тек АСР шеңберінде жүзеге асырған жағдайда – Салық кодексінің 139-бабы 1-тармағына сәйкес салық кезеңінің қорытындысы бойынша КТС сомасынан 70 пайыз мөлшерінде болжаммен есептелетін болады;

      егер салық төлеуші салық салу Салық кодексінің 448452-баптарына сәйкес қызмет түрлерін, сондай-ақ салық салу жалпыға бірдей белгіленген тәртіптегі қызмет түрлерін жүзеге асырған жағдайда – салық салу Салық кодексінің 448452-баптарына сәйкес қызмет түрлері бойынша алған салық салынатын табыспен Салық кодексінің 139-бабы 1-тармағына сәйкес салық кезеңінің қорытындысы бойынша КТС сомасынан 70 пайыз мөлшерінде болжаммен есептелетін болады;

      3) 101.02.004 жолда есепті салық кезеңінің 2, 3 және 4-тоқсандары үшін төленуі тиіс ай сайынғы КТС бойынша аванстық төлемдер сомасы көрсетіледі.

      Егер "А" 7 торкөзі белгіленген жағдайда 101.02.004 жолы опре 101.02.003 жолдары есептеле отырып айқындалады ((101.02.001 I – 101.02.003 + 101.02.001 II)/9).

      Егер 7 жолдың "А" торкөзі белгіленбеген жағдайда, 100.00.004 жолы 100.00.002 жолының тоғыздан бірі ретінде айқындалады (100.02.002 / 9).

      19. "Салық кодексінің 141-бабы 7-тармағына сәйкес КТС бойынша аванстық төлемдер сомасының есебі" бөлімінде:

      1) 101.02.005 жолда Салық кодексінің 139-бабы 1-тармағына сәйкес салық кезеңінің қорытындысы бойынша болжаммен алынатын КТС сомасы көрсетіледі;

      2) 101.02.006 жолда Салық кодексінің 199-бабына сәйкес есепті салық кезеңі үшін болжаммен алынатын КТС сомасы көрсетіледі;

      3) 101.02.007 жолда ағымдағы салық кезеңі үшін болжамды КТС сомасының төрттен үші ретінде есептелген, декларация тапсырылғаннан кейiнгi кезең үшін төленуі тиіс КТС бойынша аванстық төлемдер сомасы көрсетіледі ((101.02.005 + 101.02.006) х (3/4);

      4) 101.02.008 жолды қызметін Салық кодексінің 448-452-баптарына сәйкес арнаулы салық режимі шеңберінде жүзеге асыратын және 7 жолының "А" торкөзін белгілеген салық төлеуші толтырады.

      Бұл жолда мынадай тәртіпте айқындалатын КТС бойынша аванстық төлемдерді кеміту сомасы көрсетіледі:

      егер салық төлеуші қызметін тек Салық кодексінің 448 – 452-баптарына сәйкес арнаулы салық режимі шеңберінде жүзеге асырған жағдайда - Салық кодексінің 139-бабы 1-тармағына сәйкес салық кезеңінің қорытындысы бойынша болжаммен есептелетін КТС сомасының 70 пайызы мөлшерінде айқындалады (101.02.005 х 70%)*3/4;

      егер салық төлеуші Салық кодексінің 448 – 452-баптарына сәйкес қызметін және салық салуы жалпыға бірдей белгіленген тәртіпте жүзеге асырылатын қызметті жүзеге асырған жағдайда - салық салу Салық кодексінің 448452-баптарына сәйкес қызмет түрлері бойынша алынған салық салынатын табыстан Салық кодексінің 139-бабы 1-тармағына сәйкес есепті салық кезеңінің қорытындысы бойынша болжаммен есептелетін КТС сомасының 70 пайызы мөлшерінде айқындалатын соманың төрттен үші ретінде айқындалады;

      5) 101.02.009 жолда есепті салық кезеңінің 2, 3 және 4-тоқсандары үшін төленуі тиіс ай сайынғы КТС бойынша аванстық төлемдер сомасы көрсетіледі.

      Егер 7-жолдың "А" торкөзі белгіленген жағдайда 101.02.009 жолы 101.02.008 жолы ескеріле отырып (101.02.007 – 101.02.008)/9) айқындалады.

      Егер 7-жолдың "А" торкөзі белгіленбеген жағдайда 101.02.009 жолы 101.02.007 жолының тоғыздан бірі ретінде (101.02.007/9) айқындалады.

      20. Салық төлеуші Салық кодексінің 141-бабы 8-тармағына сәйкес Есепті декларация тапсырғаннан кейін 101.02.004 немесе 101.02.009 жолына түзету сомаларын көрсете отырып, КТС бойынша аванстық төлемдерді төлеу мерзімдері басталмаған, есепті салық кезеңінің айлары үшін есепті салық кезеңі үшін табыстың болжамды сомасының негізінде декларация тапсырылғаннан кейін қосымша есеп табыс етуге құқылы.

      Декларация тапсырылғаннан кейiнгі қосымша есептерде көрсетілген түзетулер ескерілген, декларация тапсырылғаннан кейiнгi кезең үшін төленуі тиіс КТС бойынша аванстық төлемдер сомасы теріс мәнде бола алмайды.

      21. "Салық төлеушiнiң жауапкершiлiгi" бөлімінде:

      1) "Басшының Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) есептің тапсырылған күні.

      Декларация тапсырылғаннан кейінгі есептің салық органына тапсырылған күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Есепті қабылдаған лауазымды адамның Т.А.Ә." жолында декларация тапсырылғаннан кейiнгi есепті қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) есептің қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес есептің табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы берген декларация тапсырылғаннан кейiнгi есептің тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Резиденттің табысына төлем көзінен ұсталатын корпоративтік
табыс салығы бойынша салық есептілігін (есебін) жасау
қағидалары (101.03-нысан)
1. Жалпы ережелер

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

      1. Осы Резиденттің табысына төлем көзінен ұсталатын корпоративтік табыс салығы бойынша салық есептілігін (есебін) жасау қағидалары (101.03-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және салық агенті Салық кодексінің 143-бабында көрсетілген резиденттерге табыстарын төлеу кезінде төлем көзінен ұсталатын корпоративтік табыс салығын есептеу және уақтылы төлеуге, төлем көзінен салық салынатын табыстарды көрсетуге арналған корпоративтік табыс салығы бойынша салық есептілігінің (есептің) (бұдан әрі – есеп) нысанын жасау тәртібін айқындайды, есепті Салық кодексінің 144-бабына сәйкес салық агенті жасайды.

      2. Есепті толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      3. Көрсеткіштер болмаған кезде тиісті торкөздер толтырылмайды.

      4. Осы Қағидаларда арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      5. Сомалардың теріс мәндері есептің тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      6. Есеп жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      7. Есепке салық агенті қол қоялады және Салық кодексінің 61-бабы 3-тармағына сәйкес салық агентінің мөрімен куәландырылады.

      8. Есепті табыс ету кезінде:

      1) қағаз жеткізгіште келу тәртібімен – екі данада жасалады, бір данасы салық органының белгісімен салық агентіне қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште

      – салық агенті пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігінің қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      9. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес есепті табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап бизнес-сәйкестендіру нөмірі міндетті түрде толтырылуы тиіс.

2. Есепті жасау (101.03-нысан)

      10. "Салық агенті туралы жалпы ақпарат" деген бөлімде салық агенті мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) БСН – салық төлеушінің бизнес-сәйкестендіру нөмірі;

      3) салық есептілігі тапсырылатын салық кезеңі – есеп тапсырылатын есепті салық кезеңінің тоқсаны (араб сандарымен көрсетіледі);

      4) салық агентінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның не жеке тұлғаның атауы көрсетіледі;

      5) есеп түрі.

      Тиісті торкөздер есепті Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызу ескеріле отырып, белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген есеп түрін табыс еткен жағдайда толтырылады;

      7) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кедендік одақ комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      8) резиденттік белгісі.

      А торкөзін Қазақстан Республикасының резидент салық агенті белгілейді;

      В торкөзін Қазақстан Республикасының резиденті емес салық агенті белгілейді;

      9) резиденттік елінің коды және салықтық тіркеу нөмірі.

      Есеп Қазақстан Республикасының резиденті емес салық агенті жасаған жағдайда толтырылады, бұл ретте:

      А жолында шешімге 22 "Әлем елдерінің жіктеуіші" қосымшасына сәйкес резидент еместің резиденттік елінің коды көрсетіледі;

      В жолында резидент еместің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі.

      11. "Есеп" деген бөлімде:

      1) 101.03.001 І, 101.03.001 ІІ, 101.03.001 ІІІ жолдары салық кезеңінің әр айы үшін салық агенті төлеген төлем көзінен ұсталатын табыстардың сомаларын көрсетуге арналған. 101.03.001 IV жолы 101.03.001 І, 101.03.001 ІІ, 101.03.001 ІІІ жолдарының сомасы ретінде айқындалатын салық кезеңі үшін төленген төлем көзінен салық салынатын табыстардың жиынтық сомасын көрсетуге арналған;

      2) 101.03.002 І, 101.03.002 ІІ және 101.03.002 ІІІ жолдары төлем көзінен ұсталатын және салық кезеңінің әр айы үшін бюджетке төленуі тиіс корпоративтік табыс салығының сомасын көрсетуге арналған. 101.03.002 IV жолы 101.03.002 І, 101.03.002 ІІ және 101.03.002 ІІІ жолдарының сомасы ретінде айқындалатын салық кезеңі үшін салықтың жиынтық сомасын көрсетуге арналған.

      12. "Салық агентiнiң жауапкершiлiгi" деген бөлімде:

      1) "Басшының Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) есептің тапсырылған күні.

      Есептің салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі.

      4) "Есепті қабылдаған лауазымды адамның Т.А.Ә." жолында есепті қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) есептің қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес есептің табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы беретін есептің тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Резидент еместің табысынан төлем көзінен ұсталатын
корпоративтік табыс салығы бойынша салық есептілігін (есебін)
жасау қағидалары (101.04-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Резидент еместің табысынан төлем көзінен ұсталатын корпоративтік табыс салығы бойынша салық есептілігін (есебін) жасау қағидалары (101.04-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және резидент еместің табысынан төлем көзінен ұсталатын корпоративтік табыс салығы сомаларын есептеуге, сондай-ақ халықаралық шарт ережелеріне сәйкес салық салудан босатылатын табыстардың сомаларын, шартты банк салымында орналастырылған сомаларды көрсетуге арналған корпоративтік табыс салығы бойынша салық есептілігі нысанын (есепті) (бұдан әрі – есеп) жасау тәртібін айқындайды, есепті Салық кодексінің 196-бабына сәйкес салық агентi жасайды.

      2. Есеп осы есептің өзінен (101.04-нысан) және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшадан (101.04) тұрады.

      3. Есепті толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде есептің тиісті торкөздері толтырылмайды.

      5. Есепке қосымша есептегі тиісті көрсеткіштерді көрсетуді талап ететін жолдарды толтыру кезінде міндетті тәртіпте жасалады.

      6. Есепке қосымша онда көрсетілуі тиіс деректер болмаған кезде жасалмайды.

      7. Есепке қосымшаның парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда, есепке қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері есептің тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Есеп жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Есепке салық агенті қол қояды және Салық кодексінің 61-бабы 3-тармағынасәйкес салық агентінің мөрімен куәландырылады.

      12. Есепті табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық агентіне қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық агенті пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электрондық түрде – салық агенті салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігінің қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      13. Есепке қосымшаның "Салық агенті туралы жалпы ақпарат" деген бөлімінде осы есептің "Салық агенті туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес есепті табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтырылуы тиіс.

2. Есепті жасау (101.04)

      15. "Салық агенті туралы жалпы ақпарат" деген бөлімде салық агенті мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) БСН/ЖСН – салық төлеушінің жеке сәйкестендіру нөмірі(бизнес-сәйкестендіру нөмірі);

      3) салық есептілігі табыс етілетін салық кезеңі – есеп табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық агентінің атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (болған кезде) немесе заңды тұлғаның құрылтай құжаттарына сәйкес атауы көрсетіледі;

      5) есеп түрі.

      Тиісті торкөздер есепті Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызу ескеріле отырып белгіленеді;

      6) хабарлама нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген есеп түрін табыс еткен жағдайда толтырылады.

      16. "Есептік көрсеткіштер" деген бөлімде:

      1) 101.04.001 І, 101.04.001 ІІ, 101.04.001 ІІІ жолдары салық кезеңінің әр айы үшін резидент емеске есептелген және төленген табыстардың сомаларын көрсетуге арналған және есепке қосымшаның деректері негізінде толтырылады. 101.04.001 IV жолы 101.04.001 І, 101.04.001 ІІ және 101.04.001 ІІІ жолдарының сомасы ретінде айқындалатын осы тармақшада көрсетілген салық кезеңі үшін табыстардың жиынтық сомасын көрсетуге арналған;

      2) 101.04.002 І, 101.04.002 ІІ және 101.04.002 ІІІ жолдары Салық кодексінің 195-бабы 1-тармағының 1) тармақшасына сәйкес салық кезеңінің әр айы үшін бюджетке аударуға жататын табыс салығының сомасын көрсетуге арналған және есепке қосымшаның деректері негізінде толтырылады. 101.04.002 IV жолы 101.04.002 І, 101.04.002 ІІ және 101.04.002 ІІІ жолдарының сомасы ретінде айқындалатын салық кезеңі үшін салықтың жиынтық сомасын көрсетуге арналған;

      3) 101.04.003 жолы салық агенті шегерімге жатқызған, есептелген, бірақ резидент еместерге төленбеген табыстардың сомасын көрсетуге арналған. 101.04.003 жолы есепке қосымшаның деректері негізінде толтырылады.

      Резидент еместердің есептелген, бірақ төленбеген табыстарын шегерімге жатқызу күні болып есепті күнтізбелік жылдың 31 желтоқсаны танылады. 101.04.003 жолы есепті күнтізбелік жылдың 4-тоқсаны үшін есепте толтырылады;

      4) 101.04.004 жолы резидент еместің есептелген, бірақ төленбеген, салық агенті шегерімге жатқызған, Салық кодексінің 195-бабы 1-тармағының 2) тармақшасына сәйкес бюджетке аударылуға жататын табыстарынан алынатын табыс салығының сомасын көрсетуге арналған. 101.04.004 жолы есепке қосымшаның деректері негізінде толтырылады;

      5) 101.04.005 І, 101.04.005 ІІ және 101.04.005 ІІІ жолдары Салық кодексінің 216-бабына сәйкес салық кезеңінің әр айы үшін шартты банк салымына аударылған табыс салығының сомасын көрсетуге арналған және есепке қосымшаның деректері негізінде толтырылады. 101.04.005 IV жолы 101.04.005 І, 101.04.005 ІІ және 101.04.005 ІІІ жолдарының сомасы ретінде айқындалатын салық кезеңі үшін табыс салығының жиынтық сомасын көрсетуге арналған.

      17. "Салық агентiнiң жауапкершiлiгi" деген бөлімде:

      1) "Басшының Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) есептің табыс етілген күні.

      Есептің салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      "Есепті қабылдаған лауазымды адамның Т.А.Ә." жолында есепті қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      4) есептің қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес есептің табыс етілген күні көрсетіледі;

      5) құжаттың кіріс нөмірі.

      Салық органы берген есептің тіркеу нөмірі көрсетіледі;

      6) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

      18. Есепке қосымшада (101.04):

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында резидент емеске табысты төлеу жүргізген тоқсанның айы көрсетіледі.

      Есептелген, бірақ шегерімге жатқызылған, төленбеген табыстардың сомалары көрсетілген жағдайда, 4 тоқсан үшін есептің В бағаны толтырылмайды;

      3) С бағанында табыстар алушы шетел заңды тұлғасының (бұдан әрі – резидент емес) толық атауы көрсетіледі;

      4) D бағанында резидент еместің резиденттік елінің коды.

      Ел кодын толтыру кезінде "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 22 "Әлем елдерінің жіктеуіші" қосымшасына сәйкес кодтауды пайдалану қажет;

      5) Е бағанында резидент еместің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі;

      6) F бағанында Салық кодексінің 192-бабына сәйкес Қазақстан Республикасындағы көздерден резидент емес алған осы Қағидалардың 19-тармағына сәйкес табыс түрлерінің коды көрсетіледі;

      7) G бағанында дивидендтер түріндегі табыстарды қоспағанда, оған сәйкес табыстар туындайтын резидент емес пен салық агентінің арасында жасалған келісімшарттың (шарттың) нөмірі мен күні көрсетіледі;

      8) Н бағанында олар бойынша салықтарды ұстап қалу бойынша міндеттеме туындайтын есептелген және төленген, оның ішінде халықаралық шартқа сәйкес салықтарды ұстаудан босатылған табыс сомасы көрсетіледі.

      Операциялар шетел валютасында жасалған кезде, бұл бағанда табысты есептелген күнге немесе алдын-ала төлеген жағдайда, табыстарды есептеген күнге валюта айырбасының нарықтық бағамы қолданыла отырып, Қазақстан Республикасының ұлттық валютасына қайта есептелген және қоса есептелген табыстардың төленген сомасы көрсетіледі;

      9) І бағанында халықаралық шартта немесе Салық кодексінің 194-бабында белгіленген төлем көзінен табыс салығының ставкасы көрсетіледі;

      10) J бағанында Салық кодексінің 195-бабына сәйкес бюджетке аударылуы тиіс есептелген және төленген табыстардан табыс салығының сомасы көрсетіледі.

      Операциялар (табыс төлеу) шетел валютасында жасалған кезде бұл бағанда табысты төлеген күнге немесе алдын-ала төлеген жағдайда табысты есептеген күнге валюта айырбасының нарықтық бағамы қолданыла отырып, Қазақстан Республикасының ұлттық валютасына қайта есептелген төлем көзінен табыс салығының сомасы көрсетіледі.

      Н – J бағандары резидент еместерге есептелген және төленген табыс сомалары бойынша толтырылады;

      11) К бағанында салық агенті шегерімге жатқызған, салық кезеңі ішінде резидент еместерге есептелген, бірақ төленбеген табыс сомасы көрсетіледі.

      Операциялар шетел валютасында жасалған кезде, бұл бағанда Салық кодекстің 148-бабында белгіленген, салық агенті шегерімге жатқызған салық кезеңінің соңғы күніне валюта айырбасының нарықтық бағамы қолданыла отырып, Қазақстан Республикасының ұлттық валютасына қайта есептелген, резидент еместердің төленбеген табыстарының сомасы көрсетіледі.

      12) L бағанында халықаралық шартта немесе Салық кодексінің 194-бабында белгіленген төлем көзінен табыс салығының ставкасы көрсетіледі;

      13) М бағанында Салық кодексінің 195-бабына сәйкес бюджетке аударылуға тиіс, салық агенті шегерімге жатқызған, есепті салық кезеңі ішінде есептелген, бірақ төленбеген резидент еместің табыстарынан алынатын табыс салығының сомасы көрсетіледі.

      Операциялар шетел валютасында жасалған кезде бұл бағанда резидент еместің табысын шегерімге жатқызған күнге валюта айырбасының нарықтық бағамы қолданыла отырып, Қазақстан Республикасының ұлттық валютасына қайта есептелген табыс салығының сомасы көрсетіледі.

      К – М бағандары шегерімге жатқызылған кезде резидент еместерге есептелген, бірақ төленбеген табыстардың сомалары бойынша толтырылады және есепті күнтізбелік жылдың 4-тоқсаны үшін есепте толтырылады;

      14) N бағанында халықаралық шартқа сәйкес салықтарды ұстап қалудан босатылған есептелген (төленген) табыстардың сомасы көрсетіледі. Бұл ретте салықтарды ұстап қалудан босатылған деп халықаралық шарттардың ережелеріне сәйкес төмендетілген салық ставкалары қолданылған сомалар да танылады. Операциялар (табыстар төлеу) шетел валютасында жасалған кезде бұл бағанда табыс төлеген күнге немесе алдын-ала төлеген жағдайда, табыс есептеген күнге валюта айырбасының нарықтық бағамы қолданыла отырып, Қазақстан Республикасының ұлттық валютасына қайта есептелген табыстардың сомасы көрсетіледі;

      15) О бағанында N бағанында көрсетілген табысқа қатысты қолданылған осы Қағидалардың 20-тармағына сәйкес халықаралық шарт түрінің коды көрсетіледі;

      16) Р бағанында О бағанында 22 код көрсетілген кезде О бағанында көрсетілген халықаралық шарттың атауы көрсетіледі;

      17) Q бағанында халықаралық шарт жасасқан елдің коды көрсетіледі. Q бағаны осы Қағидалардың 18-тармағы 4) тармақшасына сәйкес толтырылады;

      18) R бағанында шешіммен бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес табыс салығын шартты банк салымына орналастыру валютасының сандық коды көрсетіледі;

      19) S бағанында Салық кодексінің 216-бабына сәйкес шартты банк салымына орналастыру валютасында орналастырылған табыс салығының сомасы көрсетіледі. Табыс салығы ұлттық валютада орналастырылған жағдайда, бұл баған толтырылмайды;

      20) Т бағанында Салық кодексінің 216-бабына сәйкес шартты банк салымына ұлттық валютада орналастырылған табыс салығының сомасы көрсетіледі.

      Операциялар (салықтарды орналастыру) шетел валютасында жасалған кезде, бұл бағанда салықты шартты банк салымына аударған күнге валюта айырбасының нарықтық бағамы бойынша Қазақстан Республикасының ұлттық валютасына қайта есептелген табыс салығының сомасы көрсетіледі.

      N – Т бағандары егер салық төлеуші ратификацияланған мемлекетаралық немесе үкіметаралық шарт ережелерін қолданған жағдайда толтырылады.

      Есепті тоқсанның тиісті айы үшін қосымшаның Н бағанының жиынтық сомалары 101.04.001А, 101.04.001В және 101.04.001С тиісті жолдарына көшіріледі;

      J бағаныныкі – 101.04.002А, 101.04.002В және 101.04.002С тиісті жолдарына;

      Т бағаныныкі – 101.04.005А, 101.04.005В және 101.04.005С тиісті жолдарына;

      К бағанының қорытынды сомалары есептің қосымшасы бойынша жиынтық түрде 101.04.003 жолына, М бағаны 101.04.004 жолына көшіріледі.

3. Табыс түрлерінің кодтары

      19. Есеп толтыру кезінде мынадай табыс түрлерін кодтауды пайдалану қажет.

      Қазақстан Республикасындағы көздерден табыс түрлерінің кодтары:

      1010 – Қазақстан Республикасының аумағында тауарларды өткізуден түскен табыстар;

      1011 – сыртқы сауда қызметін жүзеге асыру шеңберінде Қазақстан Республикасындағы, одан тысқары жерлердегі тауарларды өткізуден түскен табыстар;

      1020 – Қазақстан Республикасының аумағында жұмыстарды орындаудан, қызметтер көрсетуден түскен табыстар;

      1021 – Қазақстан Республикасынан тысқары жерлерде басқарушылық, қаржылық (сақтандыру және (немесе) қайта сақтандыру жөніндегі қызметтерді қоспағанда), консультациялық, аудиторлық, заң (соттарда, төрелік сотта немесе аралық сотта өкілдік ету және құқықтары мен заңды мүдделерін қорғау жөніндегі қызметтерді, сондай-ақ нотариаттық қызметтерді қоспағанда) қызметтерін көрсетуден түсетін табыстар;

      1030 – Қазақстан Республикасының Үкіметі Салық кодексінiң 224-бабына сәйкес айқындайтын жеңілдікті салық салынатын мемлекетте тiркелген тұлғаның жұмыстарды орындаудың, қызметтерді көрсетудiң нақты орындалған, көрсетiлген жерiне қарамастан, оларды орындаудан, көрсетуден түсетiн табыстары, сондай-ақ осы бапта белгiленген өзге де табыстар;

      1040 – Қазақстан Республикасының аумағындағы мүлiкке құқық немесе мүлiкпен жасалатын мәмiлелер Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын мүлiктi өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1041 – Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын Қазақстан Республикасының аумағындағы мүлiктi өткізу нәтижесінде алынған құн өсімінен табыстар;

      1042 – резидент шығарған бағалы қағаздарды, сондай-ақ Қазақстан Республикасында орналасқан резидент заңды тұлғаның, консорциумның жарғылық капиталына қатысу үлестерiн сату нәтижесінде алынған құн өсімінен табыстар;

      1043 – егер резидент емес заңды тұлғаның мұндай акциялары, қатысу үлестерi немесе активтерi құнының 50 және одан да көп пайызын Қазақстан Республикасындағы мүлiк құрайтын болса, резидент емес шығарған акцияларды, сондай-ақ резидент емес заңды тұлғаның жарғылық капиталына қатысу үлестерiн өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1050 – талап ету құқығын берген салық төлеуші үшін резиденттен қарызды талап ету құқықтарын беруден табыстар;

      1051 – талап ету құқығын берген салық төлеуші үшін Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      1060 – талап ету құқығын сатып алған салық төлеуші үшін резиденттен қарызды талап ету құқықтарын беруден табыстар;

      1061 – талап ету құқығын сатып алған салық төлеуші үшін Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      1070 – бұрын негізсіз ұсталған айыппұлдардың бюджетке қайтарылғандарынан басқа, тұрақсыздық айыбы (айыппұл, өсімпұл) және санкциялардың басқа да түрлері;

      1080 – резидент заңды тұлғадан түсетін дивидендтер түріндегі табыстар;

      1081 – Қазақстан Республикасының заңнамалық актілеріне сәйкес құрылған пайлық инвестициялық қорлардан түсетін дивидендтер түріндегі табыстар;

      1090 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын резидент емес үшін Қазақстан Республикасында салық міндеттемелерін орындау жүктелмеген сенімгерлікпен басқарушы-резиденттен мүлікті сенімгерлікпен басқаруды тағайындау туралы акт бойынша алынған табыстар;

      1100 – борыштық бағалы қағаздар бойынша сыйақыларды қоспағанда, сыйақылар нысанындағы табыстар;

      1101 – эмитенттен алынатын борыштық бағалы қағаздар бойынша сыйақылар нысанындағы табыстар;

      1120 – роялти түріндегі табыстар;

      1130 – Қазақстан Республикасында орналасқан мүлкін жалға беруден түсетін табыстар;

      1140 – Қазақстан Республикасында орналасқан жылжымайтын мүліктен алынатын табыстар;

      1150 – Қазақстан Республикасында туындайтын сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      1151 – Қазақстан Республикасында туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      1160 – халықаралық тасымалдарда көліктік қызмет көрсетуден табыстар;

      1161 – Қазақстан Республикасы ішінде көліктік қызмет көрсетуден табыстар;

      1162 – Тармақ ҚР 21.07.11 ж. № 467-IV Заңына сәйкес (2012 ж. 1 қаңтардан бастап қолданысқа енгізілген) 16-1) тармақшамен толықтырылған теңіз тасымалы шартында (келісімшартта) көзделген сталиялық уақыттан тыс тиеу-түсіру операцияларында кеменің бос тұрып қалғаны үшін төлем түріндегі табыс;

      1170 – Қазақстан Республикасының аумағындағы құбырларды, электр беру желілерін, оптикалық-талшықты байланыс желілерін пайдаланудан түсетін табыстар;

      1180 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасындағы қызметтен түсетін резидент емес жеке тұлғаның табыстары;

      1181– жұмыс беруші болып табылатын резидент емеспен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасындағы қызметтен түсетін резидент емес жеке тұлғаның табыстары;

      1190 – өздерiне резидентке қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты, мұндай мiндеттердi нақты орындайтын жерiне қарамастан, басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер;

      1200 – жұмыс беруші болып табылатын резидент Қазақстан Республикасында тұруына байланысты оған резидент емес жеке тұлғаның төлейтін үстемақылары;

      1201 – жұмыс беруші болып табылатын резидент емес Қазақстан Республикасында тұруына байланысты оған резидент емес жеке тұлғаның төлейтін үстемақылары;

      1210 – резидент емес жеке тұлғаның жұмыс берушіден алынған материалдық пайда түріндегі Қазақстан Республикасындағы қызметінен түсетін табыстар;

      1211 – резидент емес жеке тұлғаның жұмыс беруші еместен алынған материалдық пайда түріндегі Қазақстан Республикасындағы қызметінен түсетін табыстар;

      1220 – резидент жинақтаушы зейнетақы қоры жүзеге асыратын зейнетақы төлемдері;

      1230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино, радио, теледидар артистіне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасындағы қызметтен төленетін табыстар;

      1240 – резидент төлейтiн ұтыстар;

      1241 – егер ұтысты төлеу осындай тұрақты мекеменің қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент немесе резидент емес төлейтін ұтыстар;

      1250 – Қазақстан Республикасында тәуелсіз жеке (кәсіби) қызмет көрсетуден алынған табыстар;

      1260 - резидент емес жеке тұлғаның резидент жеке тұлғадан өтеусіз алынған мүлкін қоспағанда, өтеусіз алынған немесе мұраға қалдырылған мүлік, оның ішінде жұмыстар, қызметтер түріндегі табыстар;

      1270 – туынды қаржы құралдары бойынша табыстар;

      1280 – міндеттемені есептен шығарудан табыстар;

      1290 – күмәндi мiндеттемелер бойынша табыстар;

      1300 – банктер мен лицензия негізінде банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар жасаған провизиялардың (резервтердің) мөлшерiн азайтудан табыстар;

      1310 – сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан табыстар;

      1320 – талап ету құқығын басқаға беруден түсетін табыс;

      1330 – кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алған табыс;

      1340 – тіркелген активтерді шығарудан түскен табыстар;

      1350 – геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түскен табыстар;

      1360 – кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түскен табыстар;

      1370 – бірлескен қызметті жүзеге асырудан табыстар;

      1380 – егер бұрын бұл сома шегерімге жатқызылмаса, негізсіз ұсталып, бюджеттен қайтарылған айыппұлдардан басқа, таңылған немесе борышкер таныған айыппұлдар, өсімпұлдар және басқа санкция түрлері;

      1390 – бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      1400 – өтеусіз алынған мүлік түріндегі табыс;

      1410 – дивидендтер;

      1420 – депозит, борыштық бағалы қағаз, вексель бойынша сыйақылар, ислам жалдау сертификаты;

      1430 – оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі. Бағамдық айырма сомасы халықаралық қаржылық есептiлiк стандарттарына және Қазақстан Республикасының бухгалтерлiк есеп және қаржылық есептiлiк туралы заңнамасының талаптарына сәйкес айқындалады;

      1440 – ұтыстар;

      1450 – әлеуметтік сала объектілерін пайдалану кезінде алынған табыс;

      1460 – кәсіпорынды мүліктік кешен ретінде сатудан түсетін табыс;

      1470 – сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы алатын (алынуға жататын) мүлікті сенімгерлікпен басқарудан түсетін таза табыс;

      1480 – ислам банкінде орналастырылған инвестициялық депозит бойынша табыс;

      1490 – 1010 – 1480 кодтарында көрсетілмеген басқа да табыстар енгізіледі.

4. Халықаралық шарт (келісім) түрлерінің кодтары

      20. Есепті толтыру кезінде халықаралық шарттар (келісімдер) түрінің мынадай кодталуын пайдалану қажет:

      01 – табыс пен капиталға қосарланған салық салуды болдырмау және салық төлеуден жалтаруға жол бермеу туралы конвенция;

      02 – Ислам Даму Банкiнiң құрылтай шарты;

      03 – Орталық Азия аймақтық экологиялық орталығы жұмысының жағдайлары жөніндегi келісім;

      04 – Азия Даму Банкінің құрылтай шарты;

      05 – жаңа үкіметтік ғимараттың құрылысы жобасына грантты пайдалану бойынша келісім;

      06 – Қаржылық ынтымақтастық туралы келісім;

      07 – Өзара түсiнiстiк туралы меморандум;

      08 – Континентаралық баллистикалық ракеталардың шахталық ұшыру қондырғыларын, апатты жағдайлардың салдарын жоюға және ядролық қарудың таралуына жол бермеуге қатысты келісім;

      09 – Халықаралық қайта құру және даму банкiнiң келісімі;

      10 – Халықаралық валюталық қордың келісімі;

      11 – Халықаралық қаржылық корпорацияның келісімі;

      12 – Инвестициялық дауларды реттеу жөніндегі конвенция;

      13 – Еуропалық Қайта құру және Даму банкiн құру туралы келісім;

      14 – Дипломатиялық қатынастар туралы Вена конвенциясы;

      15 – Орталық Азия университетін құру жөніндегі шарт;

      16 – Инвестициялар кепiлдiгiнiң көп жақты агенттiгiн құру туралы конвенция;

      17 – "Нұр–Мүбәрак" ислам мәдениетінің Египет университеті туралы келісім;

      18 – Әуе қатынасы туралы келісім;

      19 – "Агросервистік қызметті қолдау" жобасын дайындауға арналған Халықаралық Қайта құру және Даму Банкінің грантын беру туралы келісім;

      20 – "Қазақстан Республикасында ауылдық елдi мекендердi сумен жабдықтау" жобасын жүзеге асыру үшiн Жапония Yкiметiнiң грантын тарту туралы ноталар алмасу нысанындағы келiсiм;

      21 – Еуразиялық экономикалық қоғамдастықтың артықшылықтары мен иммунитеттері туралы конвенция;

      22 – Өзге де халықаралық шарттар (келісімдер, конвенциялар).

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Корпоративтік табыс салығы бойынша салық есептілігін
(декларацияны) жасау қағидалары (110.00-нысан)
1. Жалпы ережелер

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

      1. Осы Корпоративтік табыс салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (110.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық Кодексі) және "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" Қазақстан Республикасының Кодексін (Салық кодексі) қолданысқа енгізу туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Заңына (бұдан әрі – Енгізу туралы Заңы) сәйкес әзірленген және корпоративтік табыс салығын есептеуге арналған корпоративтік табыс салығы бойынша салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны Салық кодексінің 308-1-бабы 1-тармағына сәйкес салық режимі белгіленген жер қойнауын пайдалануға арналған келісімшартқа немесе өнімді бөлу туралы келісімшартқа (бұдан әрі – жер қойнауын пайдалануға арналған келісімшарт) сәйкес қызметін жүзеге асыратын жер қойнауын пайдаланушылар жасайды.

      Декларацияны жер қойнауын пайдаланушылар, Салық кодексінің 308-1-бабы 1-тармағында көрсетілген, осындай келісімшарт жасалған кездегі қолданыста болған салық заңнамасының нормаларының және келісімшартта айқындалған салық режимінің ерекшеліктерін ескере отырып, жасауды жүзеге асырады. Осы Қағидаларда төменде көрсетілген Салық кодексінің нормаларына жасалған сілтемелер:

      – келісімшарттық қызмет бойынша корпоративтік табыс салығын есептеу мақсатында 2001 жылғы 12 маусымдағы № 209-ІІ Салық кодексіне не қолданылатын салық заңнамасының немесе жер қойнауын пайдалануға арналған келісімшарттардың тиісті ережелеріне сәйкес;

      – келісімшарттан тыс қызмет бойынша корпоративтік табыс салығын есептеу мақсатында 2008 жылғы 10 желтоқсандағы № 99-ІV Салық кодексіне сәйкес келтірілген.

      2. Декларация декларацияның өзінен (110.00-нысан) және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған қосымшалардан (110.01-ден 110.08-ге дейінгі нысандар) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар декларациядағы жолдар толтырылған кезде міндетті тәртіпте толтырылады.

      6. Декларацияға қосымшалар оларда көрсетілуге тиіс деректер болмаған жағдайда толтырылмайды.

      7. Декларацияға қосымшаның парағында бар жолдардан көрсеткіштердің саны асып кеткен жағдайда, осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларацияны толтыру кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) қағаз жеткізгіште келу тәртібімен – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) қағаз жеткізгіште хабарламасы бар тапсырыс хатпен пошта арқылы – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігінің қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      13. Қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. Декларацияда (110.00-нысан) жер қойнауын пайдаланушының жалпы қызметі бойынша алған немесе шеккен есепті салық кезеңіндегі барлық табыстары мен шығыстары көрсетіледі. Бұл ретте 110.00 декларациясының табыстары мен шығыстарының 110.00.001 – 110.00.058 жолдары 110.01 және 110.02-нысаны қосымшаларының осыған ұқсас жолдарының сомасы ретінде айқындалады.

      Жер қойнауын пайдаланушының қызметі бойынша жалпы корпоративтік табыс салығы бойынша салық міндеттемесінің есебі келісімшарттан тыс қызмет бойынша және жер қойнауын пайдалануға арналған әрбір келісімшарт бойынша есептелген корпоративтік табыс салығының сомасы ретінде айқындалады.

      Жер қойнауын пайдалануға арналған әрбір келісімшарт бойынша корпоративтік табыс салығының сомасы 110.01-нысанында белгіленген тәртіпте айқындалады.

      Жер қойнауын пайдаланушы келісімшарттан тыс қызметі бойынша корпоративтік табыс салығының сомасын 110.02-нысанында белгіленген тәртіпте айқындайды.

      15. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап бизнес-сәйкестендіру нөмірі міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (110.00-нысан)

      16. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) БСН – салық төлеушінің бизнес-сәйкестендіру нөмірі;

      3) салық есептілігі тапсырылатын салық кезеңі – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      5) декларация түрі.

      Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызу ескеріле отырып белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағы 4) тармақшасында көзделген декларация түрі табыс етілген жағдайда толтырылады;

      7) салық төлеушінің санаты.

      Торкөздер, егер салық төлеуші А немесе В жолдарында көрсетілген санаттардың біріне жататын жағдайда белгіленеді;

      8) валюта коды.

      Осы Қағидалардың 62-тармағына сәйкес валюта коды көрсетіледі;

      9) ұсынылған қосымшалар.

      Салық төлеуші берген декларацияға қосымшалардың нөмірі белгіленеді;

      10) резиденттік белгісі.

      А торкөзін Қазақстан Республикасының резидент салық төлеушісі белгілейді;

      В торкөзін Қазақстан Республикасының резидент емес салық төлеушісі белгілейді;

      11) резиденттік елінің коды мен салықтық тіркеу нөмірі;

      Егер декларацияны Қазақстан Республикасының резидент емес салық төлеушісі жасаған жағдайда толтырылады, бұл ретте:

      А жолында осы Қағидалардың 63-тармағына сәйкес резидент еместің резиденттік елінің коды көрсетіледі;

      В жолында резидент еместің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі.

      12) Қазақстан Республикасы шегінен тыс жерлерде тұрақты мекемесінің бар болуы.

      Торкөзді Қазақстан Республикасы шегінен тыс тұрақты мекемесі бар Қазақстан Республикасының резиденті толтырады.

      17. "Жылдық жиынтық табыс" деген бөлімде:

      1) 110.00.001 жолында 110.01.001 және 110.01.005 және 110.02.001 (110.01.001 + 110.01.005 + 110.02.001) жолдарының сомасы ретінде айқындалатын тауарларды (жұмыстарды, қызметтерді) өткізуден табыс көрсетіледі;

      2) 110.00.002 жолында 110.01.002 және 110.02.002 (110.01.002 + 110.02.002) жолдарының сомасы ретінде айқындалатын, құн өсімінен түсетін табыс көрсетіледі;

      3) 110.00.003 жолында туынды қаржы құралдар, оның ішінде 110.02.003 жолда көрсетілген сома көшірілетін, алдыңғы салық кезеңінен көшірілген залалдар ескеріле отырып, своп бойынша табыс көрсетіледі;

      4) 110.00.004 жолында 110.01.03 және 110.02.004 (110.01.003 + 110.02.004) жолдарының сомасы ретінде айқындалатын, міндеттемелерді есептен шығарудан табыс көрсетіледі;

      5) 110.00.005 жолында 110.01.004 және 110.02.005 (110.01.004 + 110.02.005) жолдарының сомасы ретінде айқындалатын, күмәнді міндеттемелер бойынша табыс көрсетіледі;

      6) 110.00.006 жолында 110.01.006 және 110.02.006 (110.01.006 + 110.02.006) жолдарының сомасы ретінде айқындалатын, талап ету құқығын беруден түскен табыс көрсетіледі;

      7) 110.00.007 жолында 110.01.007 жолында көрсетілген сома көшірілетін, Салық кодексіне сәйкес жылдық жиынтық табысқа енгізілетін, кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алынған табыс көрсетіледі;

      8) 110.00.008 жолында 110.01.008 және 110.02.007 (110.01.008 + 110.02.007) жолдарының сомасы ретінде айқындалатын, Салық кодексінің 92-бабына сәйкес айқындалатын тіркелген активтерді шығарудан түскен табыс көрсетіледі;

      9) 110.00.009 жолында 110.01.010 жолда көрсетілген сома көшірілетін, жалпы үлестік меншіктен табысты бөлу кезінде алынатын табыстардың сомасы көрсетіледі;

      10) 110.00.010 жолында 110.01.009 жолда көрсетілген сома көшірілетін, кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түскен табыстар көрсетіледі;

      11) 110.00.011 жолында 110.01.011 және 110.02.008 жолдарының сомасы (110.01.011 + 110.02.008) ретінде айқындалатын жылдық жиынтық табысқа енгізілетін, егер бұл сомалар бұрын шегерімге жатқызылмаса, бюджеттен қайтарылған негізсіз айыппұлдардан басқа, таңылған немесе борышты деп танылған айыппұлдар, өсімпұлдар және санкциялардың басқа да түрлері көрсетіледі;

      12) 110.00.012 жолында 110.01.012 жолда көрсетілген сома көшірілетін, бұрын жүргізілген шегерімдер бойынша алынған өтемақылар көрсетіледі;

      13) 110.00.013 жолында 110.01.014, 110.01.016 және 110.01.018 және 110.02.009 (110.01.014 + 110.01.016 + 110.01.018 + 110.02.009) жолдарының сомасы ретінде айқындалатын, дивидендтер, депозит, борышты бағалы қағаз, вексель, исламдық жалға беру сертификаты бойынша сыйақы, ұтыстар көрсетіледі;

      14) 110.00.014 жолында 110.01.013 жолда көрсетілген сома көшірілетін, өтеусіз алынған мүлік, жұмыстарды орындау, қызметтерді көрсету түріндегі табыс көрсетіледі;

      15) 110.00.015 жолында 110.01.017 және 110.02.010 (110.01.017 + 110.02.010) жолдарының сомасы ретінде айқындалатын, қаржы есептілігінің халықаралық стандарттары мен Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы заңнамасының талаптарына сәйкес айқындалған, теріс бағамдық айырма сомасынан оң бағамдық айырма сомасының артуы көрсетіледі;

      16) 110.00.016 жолында 110.01.015 жолында көрсетілген сома көшірілетін, таза табысты бөлу кезінде салық кезеңі ішінде алынған және әр құрылтайшының, қатысушының үлестерін сақтай отырып, резидент заңды тұлғаның жарғылық капиталын өсіруге бағытталған табыс көрсетіледі;

      17) 110.00.017 жолында 110.01.020 жолында көрсетілген сома көшірілетін, жылдық жиынтық табысқа енгізілетін, қызметкерлерді қоғамдық тамақтандыруды, мектепке дейінгі тәрбие және оқыту, балаларды, қарттар мен мүгедектерді әлеуметтік қорғау және әлеуметтік қамтамасыз етуді ұйымдастыру бойынша қызметті жүзеге асыру кезінде пайдаланылатын әлеуметтік сала объектілерін пайдаланғаннан алған табыстар көрсетіледі;

      18) 110.00.018 жолында 110.01.011 жолында көрсетілген сома көшірілетін, ислам банкінде орналастырылған инвестициялық депозит бойынша табыс көрсетіледі;

      19) 110.00.019 жолында 110.01.019 жолында көрсетілген сома көшірілетін, роялти түріндегі салық төлеуші алуға жататын (алған) табыс көрсетіледі;

      20) 110.00.020 жолында 110.01.021 жолында көрсетілген сома көшірілетін, геологиялық зерттеуге және табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түскен табыс көрсетіледі;

      21) 110.00.021 жолында 110.01.022 және 110.02.012 (110.01.022 + 110.02.012) жолдарының сомасы ретінде айқындалатын, Салық кодексіне сәйкес жылдық жиынтық табысқа енгізілетін салық төлеушінің басқа да табыстары көрсетіледі;

      22) 110.00.022 жолында 110.01.023 және 110.02.013 (110.01.023 + 110.02.013) жолдарын қосумен айқындалатын, жылдық жиынтық табыстың жалпы сомасы көрсетіледі;

      23) 110.00.023 жолында 110.01.024 және 110.02.014 (110.01.024 + 110.02.014) жолдарының сомасы ретінде айқындалатын, жылдық жиынтық табысты түзетудің жалпы сомасы көрсетіледі;

      24) 110.00.024 жолында 110.01.015 жолда көрсетілген сома көшірілетін, тауарлық-материалдық запастарды бағалаудың өзге әдісіне көшу кезінде қалыптасқан оң немесе теріс айырма көрсетіледі;

      25) 110.00.025 жолында 110.01.025 және 110.02.016 (110.01.025 + 110.02.016) жолдарының сомасы ретінде айқындалатын, түзету ескеріле отырып, жылдық жиынтық табыс көрсетіледі.

      18. "Шегерімдер" деген бөлімде:

      1) 110.00.026 жолында 110.01.026 және 110.02.017 (110.01.026 + 110.02.017) шегерімге жатқызылатын сатылған (жұмсалған) тауарлардың, сатып алынған және өтеусіз алынған жұмыстар, қызмет көрсетулердің құны көрсетіледі;

      2) 110.00.027 жолында 110.01.036 және 110.02.018 (110.01.036 + 110.02.018) жолдарының сомасы ретінде айқындалатын, шегерімге жатқызылатын айыппұлдардың, өсімпұлдардың, тұрақсыздық айыптарының жалпы сомасы көрсетіледі;

      3) 110.00.028 жолында 110.01.019 жолда көрсетілген сома көшірілетін, барабар әдістің қолданылуына байланысты есепке жатқызуға жатпайтын және шегерімге жатқызылатын қосылған құн салығы көрсетіледі;

      4) 110.00.029 жолында 110.01.020 жолында көрсетілген сома көшірілетін, Салық кодексінің 100-бабы 13-тармағына сәйкес 2009 жылдың 1 қаңтарына қалыптасқан және шегерімге жатқызылатын есептелген қосылған құн салығының сомасынан есепке жатқызылған қосылған құн салығы сомасының артуы көрсетіледі;

      5) 110.00.030 жолында 110.01.021 жолында көрсетілген сома көшірілетін, шегерімге жатқызылатын, салық төлеушінің Мемлекеттік әлеуметтік сақтандыру қорына есептелген әлеуметтік аударымдар бойынша шығыстар сомасы көрсетіледі;

      6) 110.00.031 жолында 110.01.027 және 110.02.022 (110.01.027 + 110.02.022) жолдарының сомасы ретінде айқындалатын, шегерімге жатқызылатын сыйақылардың жалпы сомасы көрсетіледі;

      7) 110.00.032 жолында 110.02.023 жолында көрсетілген сома көшірілетін, шегерімге жатқызылатын қызметтік іссапарлар кезіндегі өтемақы сомалары көрсетіледі;

      8) 110.00.033 жолында 110.01.028 және 110.02.024 (110.01.028 + 110.02.024) жолдарының сомасы ретінде айқындалатын, шегерімге жатқызылатын төленген күмәнді міндеттемелер көрсетіледі;

      9) 110.00.034 жолында 110.01.029 және 110.02.025 (110.01.029 + 110.02.025) жолдарының сомасы ретінде айқындалатын, шегерімге жатқызылатын күмәнді талаптар көрсетіледі;

      10) 110.00.035 жолында 110.01.030 жолында көрсетілген сома көшірілетін, шегерімге жатқызылатын кен орындарын әзірлеу салдарларын жою қорына аударымдардың сомасы көрсетiледi;

      11) 110.00.036 жолында 110.01.032 жолында көрсетілген сома көшірілетін, шегерімге жатқызылатын әлеуметтік төлемдерге шығыстардың жалпы сомасы көрсетіледі;

      12) 110.00.037 жолында 110.01.033 жолында көрсетілген сома көшірілетін, шегерімге жатқызылатын геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шыққан шығыстар мен жер қойнауын пайдаланушылардың басқа да шығыстары көрсетiледi;

      13) 110.00.038 жолында 110.01.031 жолында көрсетілген сома көшірілетін, шегерімге жатқызылатын ғылыми-зерттеу және ғылыми техникалық жұмыстарға шығыстар көрсетіледі;

      14) 110.00.039 жолында 110.02.026 жолында көрсетілген сома көшірілетін, жинақтаушы сақтандыру шарттары бойынша сақтандыру сыйлықақыларын қоспағанда, Салық кодексінің 109-бабы 1-тармағына сәйкес шегерімге жатқызылатын сақтандыру шарттары бойынша төленуі тиіс немесе төленген сақтандыру сыйлықақылары көрсетіледі;

      15) 110.00.040 жолында 110.01.034 және 110.02.027 (110.01.034 + 110.02.027) жолдарының сомасы ретінде айқындалатын, шегерімге жатқызылатын оң бағамдық айырма сомасынан теріс бағамдық айырма сомасының артуы көрсетіледі;

      16) 110.00.041 жолында 110.01.035 және 110.02.028 (110.01.035 + 110.02.028) жолдарының сомасы ретінде айқындалатын, шегерімге жатқызылатын салық және бюджетке төленетін басқа да міндетті төлемдер көрсетіледі;

      17) 110.00.042 жолында 110.01.037 және 110.02.029 (110.01.037 + 110.02.029) жолдарының сомасы ретінде айқындалатын тіркелген активтер бойынша шегерімдер көрсетіледі;

      18) 110.00.043 жолында 110.02.030 жолында көрсетілген сома көшірілетін, Салық кодексінің 123125-баптарына, сондай-ақ Енгізу туралы Заңның 15-бабына сәйкес инвестициялық салық преференциялары бойынша шегерімдер көрсетіледі;

      19) 110.00.044 жолында 110.02.031 жолында көрсетілген сома көшірілетін, Салық кодексіне сәйкес шегерімге жатқызылатын өзге де шығыстар көрсетіледі;

      20) 110.00.045 жолында шегерімге жатқызуға тиіс сома көрсетіледі. 110.01.038 және 110.02.032 (110.01.038 + 110.02.032) жолдарының сомасы ретінде айқындалады;.

      19. "Салық кодексіне сәйкес табыстар мен шығыстарды түзету" деген бөлімде:

      1) 110.00.046 жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстар мен шегерімдерді түзетулердің жалпы сомасы көрсетіледі. 110.00.046 I және 110.00.046 II (110.00.046 I – 110.00.046 II) жолдарының айырмасы ретінде айқындалады:

      2) 110.00.046 I жолында 110.02.033 I жолының мәні көшіріледі, Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстарды түзету сомасы көрсетіледі;

      3) 110.00.046 II жолында 110.02.033 II жолының мәні көшіріледі, Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін шегерімдерді түзетулердің сомасы көрсетіледі.

      20. "Трансферттік баға белгілеу туралы Заңға сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      1) 110.00.047 жолында 110.01.039 және 110.02.034 (110.01.039 + 110.02.034) жолдарының сомасы ретінде айқындалатын, "Трансферттік баға белгілеу туралы" 2008 жылғы 5 шілдедегі Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес жүргізілетін табыстарды түзетудің сомасы көрсетіледі;

      2) 110.00.048 жолында Трансферттік баға белгілеу туралы Заңға сәйкес жүргізілетін шегерімдерді түзетудің сомасы көрсетіледі. 110.01.040 және 110.02.035 (110.01.040 + 110.02.035) жолдарының сомасы ретінде айқындалады.

      21. "Салық салынатын табыс есебі" бөлімінде:

      1) 110.00.049 жолында салық салынатын табыс (залал) көрсетіледі. (110.01.041 + 110.02.036) жолдарының сомасы ретінде айқындалады;

      2) 110.00.050 жолында 110.01.042 және 110.02.037 (110.01.042 + 110.02.037) жолдарының сомасы ретінде айқындалатын, резидент салық төлеуші Қазақстан Республикасынан тыс көздерден алған табыстар сомасы көрсетіледі;

      3) 110.00.051 жолында 110.01.043 және 110.02.038 (110.01.043 + 110.02.038) жолдарының сомасы ретінде айқындалатын, Салық кодексіне сәйкес халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табыс сомасы көрсетіледі;

      4) 110.00.052 жолында халықаралық салық салу ерекшелігі ескеріле отырып, салық салынатын табыс (залал) сомасы көрсетіледі. 110.01.044 және 110.02.039 (110.01.044 + 110.02.039) жолдарының сомасы ретінде айқындалады;

      5) 110.00.053 жолында 110.01.045 жолында көрсетілген сома көшіріледі, көшірілуге жатпайтын, алғаш рет пайдалануға енгізілген, тіркелген активтер бойынша амортизациялық аударымдарға жатқызуынан залал көрсетіледі;

      6) 110.00.054 жолында көшірілуге жататын залал көрсетіледі. 110.01.046 және 110.02.040 (110.01.046 + 110.02.040) жолдарының сомасы ретінде айқындалады;

      7) 110.00.055 жолында салық салу табысын кеміту сомасы көрсетіледі. 110.01.048 және 110.02.041 (110.01.048 + 110.02.041) жолдарының сомасы ретінде айқындалады;

      8) 110.00.056 жолында 110.01.049 және 110.02.043 (110.01.049 + 110.02.043) жолдарының сомасы ретінде айқындалатын, Салық кодексіне сәйкес алдыңғы салық кезеңдерінен көшірілген залалдар көрсетіледі;

      9) 110.00.057 жолында түзетуді және көшірілген залалдарды ескере отырып, салық салынатын табыс көрсетіледі. 110.01.050 және 110.02.044 (110.01.050 + 110.02.044) жолдарының сомасы ретінде айқындалады.

      22. "Салық міндеттемесінің есебі" деген бөлімде:

      1) 110.02.058 жолында корпоративтік табыс салығының есептелген сомасы көрсетіледі. 110.01.056 және 110.02.054 (110.01.056 + 110.02.054) жолдарының сомасы ретінде айқындалады.

      23. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Басшының Т.А.Ә." жолда құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларация тапсырылған күні. Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды. Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." деген жолда декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларация қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияны табыс ету күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы беретін декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Өнімді бөлу туралы жер қойнауын пайдалануға арналған
келісімшарт бойынша корпоративтік табыс салығын есептеу бойынша
салық салу объектілері және (немесе) салық салуға байланысты
объектілер туралы – 110.01-нысанын жасау

      24. "Жылдық жиынтық табыс" деген бөлімде:

      1) 110.01.001 жолында есепті салық кезеңі ішінде салық төлеуші өткізген пайдалы қазбалар және тауарлар (жұмыстар, қызметтер) құнының жалпы сомасы көрсетіледі;

      2) 110.01.002 жолында үй-жайларды, ғимараттарды, құрылыстарды, құрылымдарды, сондай-ақ бағалы қағаздарды қоса алғанда, амортизацияға жатпайтын активтерді сату кезінде құн өсуінен жалпы табыс сомасы көрсетіледі;

      3) 110.01.003 жолында кредиторлардың салық төлеушінің міндеттемелерін есептен шығару нәтижесінде алынған табыстардың сомасы көрсетіледі. Осы жолда салық төлеушіні тарату кезінде тарату теңгерімін бекіту сәтіне кредиторлар талап етпеген міндеттемелер де көрсетіледі;

      4) 110.01.004 жолында салық төлеушінің күмәнді деп таныған кредиторлық қарыздың жалпы сомасы көрсетіледі;

      5) 110.01.005 жолында келісімшарт қызметін жүзеге асыру үшін бұрын пайдаланылған мүлікті жалға беруден табыстың жиынтық сомасы көрсетіледі;

      6) 110.01.006 жолында берешек талабына жол беруден салық төлеуші алған және алуға жататын табыстардың сомасы көрсетіледі;

      7) 110.01.007 жолында кәсіпкерлік қызметін шектеу немесе тоқтатуға келісім үшін салық төлеуші алған және алуға жататын табыстардың сомасы көрсетіледі;

      8) 110.01.008 жолында 110.06.006 жолында көрсетілген сома көшірілетін, кіші топтардың құндық балансынан шығарылған тіркелген активтердің құнынан табыстың сомасы көрсетіледі;

      9) 110.01.009 жолында кен орындарын әзірлеу салдарларын жою жөніндегі нақты шығыстардың сомасынан кен орнын әзірлеу салдарларын жою қорына аударымдар сомасының асуынан табыстың сомасы көрсетіледі;

      10) 110.01.010 жолында жалпы үлестік меншіктен табысты бөлу кезінде алынатын табыстардың сомасы көрсетіледі;

      11) 110.01.011 жолында егер бұл сома бұрын шегерімге жатқызылмаған болса, бұрын негізсіз ұсталған айыппұлдар бюджеттен қайтарылғандардан басқа, сот тағайындаған немесе борышкер таныған айыппұлдар, өсімдер мен санкциялардың басқа да түрлерінің сомасы көрсетіледі;

      12) 110.01.012 жолында бұрын жүргізілген шегерімдер бойынша алынған өтемақылар түрінде алынған табыстардың сомасы көрсетіледі;

      13) 110.01.013 жолында салық кезеңі ішінде салық төлеуші өтеусіз алған мүліктің (жұмыстардың, қызметтердің) жалпы құны көрсетіледі.

      Табиғи және техногендік сипаттағы төтенше жағдайлар туындау жағдайында ізгілік көмек түрінде алынған және мақсаты бойынша пайдаланылған мүліктің құны, сондай-ақ Қазақстан Республикасы Үкіметінің шешімі негізінде республикалық мемлекеттік кәсіпорын мемлекеттік органнан немесе республикалық мемлекеттік кәсіпорыннан өтеусіз негізде алған негізгі құралдардың құны, егер аталғандар жер қойнауын пайдаланушы салық төлеушінің салық режимінде көзделген жағдайда 110.01.024 Е және 110.01.024 Ғ жолдары бойынша жылдық жиынтық табыстан алып тастауға жатады;

      14) 110.01.014 жолында салық төлеуші алған дивидендтердің жиынтық сомасы көрсетіледі;

      15) 110.01.015 жолында таза табысты бөлу кезінде салық кезеңі ішінде алынған және әр құрылтайшының, қатысушының үлестерін сақтай отырып, резидент – заңды тұлғаның жарғылық капиталын өсіруге бағытталған табыс көрсетіледі;

      16) 110.01.016 жолында сыйлықақылар бойынша табыстың сомасы көрсетіледі;

      17) 110.01.017 жолында оң бағамдық айырманың немесе теріс бағамдық айырмадан оң бағамдық айырманың артуының жалпы сомасы көрсетіледі;

      18) 110.01.018 жолында салық төлеуші алуға жататын (алған) ұтыстардың жалпы сомасы көрсетіледі;

      19) 110.01.019 жолында роялти түріндегі салық төлеуші алуға жататын (алған) табыс көрсетіледі;

      20) 110.01.020 жолында әлеуметтік сала объектілерін пайдалану кезінде алынған шығыстардан табыстардың асу сомасы көрсетіледі;

      21) 110.01.021 жолында егер осы жол бойынша теріс мәні болған жағдайда, 110.05.013 жолында көрсетілген геологиялық зерттеуге, барлау мен табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарын, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден табыстардың сомасы көрсетіледі;

      22) 110.01.022 жолында 110.06.012 жолы салық төлеуші алуға тиіс (алған) декларацияның 110.01.001 бастап 110.01.021 дейінгі жолдарында көрсетілмеген басқа табыстардың жалпы сомасы көрсетіледі;

      23) 110.01.023 жолында 110.01.001 – 110.01.022 (110.01.001 бастап + 110.01.022 бойынша) жолдарының сомасын қосумен айқындалатын жылдық жиынтық табыстың жалпы сомасы көрсетіледі.

      25. "Жылдық жиынтық табысты түзету" деген бөлімде:

      1) 110.01.024 жолында 110.01.024А – 110.01.024L (110.01.024А бастап + 110.01.024L) бойынша) жолдарының сомасын қосумен айқындалатын қолданылатын салық заңнамасының ережелеріне сәйкес жылдық жиынтық табысты түзетудің жалпы сомасы көрсетіледі;

      2) 110.01.025 жолында 110.01.023 және 110.01.024 (110.01.023 – 110.01.024) жолдарының айырмасы ретінде айқындалатын түзетулерді ескере отырып жылдық жиынтық табыс сомасы көрсетіледі.

      26. "Шегерімдер" деген бөлімде:

      1) 110.01.026 жолында 110.04.012 жолында көрсетілген сома көшіріледі;

      2) 110.01.027 жолында жолда шегерімге жатқызылатын сома көрсетіледі;

      3) 110.01.028 жолында бұрын табыс деп танылған, шегерімге жатқызылатын төленген міндеттемелердің сомасы көрсетіледі;

      4) 110.01.029 жолында шегерімге жатқызылатын күмәнді талаптар сомасы көрсетіледі;

      5) 110.01.030 жолында шегерімге жатқызылатын кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасы көрсетіледі;

      6) 110.01.031 жолында жер қойнауын пайдалануға арналған келісімшартқа қол қою (жасау) күніне қолданыстағы салық заңнамасына байланысты шегерімге жатқызылуға тиіс ғылыми-зерттеу және жобалық, iздестiру және тәжiрибелiк-конструкторлық немесе ғылыми-техникалық жұмыстарға шығыстардың сомасы көрсетіледі;

      7) 110.01.032 жолында шегерімге жатқызылуға тиіс әлеуметтік төлемдерге шығыстардың сомасы көрсетіледі;

      8) 110.01.033 жолында 110.05.015С, 110.05.019 және 110.05.020 (110.05.015С + 110.05.019 + 110.05.020) жолдарының сомасымен айқындалатын сома көшіріледі;

      9) 110.01.034 жолында теріс бағамдық айырма сомасы немесе шегерімге жатқызылуға тиіс теріс бағамдық айырманың оң бағамдық айырмадан асып кетуі көрсетіледі. Салық режимі салық салу мақсатында бағамдық айырманы ескеруді көздемейтін салық төлеушілер бұл жолды толтырмайды;

      10) 110.01.035 жолында жер қойнауын пайдалануға келісімшартта көзделген салық режиміне сәйкес есептелген шектерде бюджетке төленген салықтардың сомасы көрсетіледі;

      11) 110.01.036 жолында шегерімге жатқызылатын айыппұлдардың, өсімпұлдардың, тұрақсыздық айыптарының сомасы көрсетіледі;

      12) 110.01.037 жолында 110.01.037А – 110.01.037І (110.01.037А бастап + 110.01.037I бойынша) жолдарының сомасын қосумен айқындалатын тіркелген активтер бойынша амортизациялық аударымдардың, жөндеуге шығыстар мен басқа да шегерімдердің жалпы сомасы көрсетіледі;

      13) 110.01.037А жолында 110.06.004F және 110.06.008С (110.06.004F + 110.06.008С) жолдарында көрсетілген сома көшіріледі;

      14) 110.01.037В жолға 110.06.005F жолында көрсетілген сома көшіріледі;

      15) 110.01.037С жолға 110.07.001В жолында көрсетілген сома көшіріледі;

      16) 110.01.037D жолға (110.06.004J + 110.06.005H) жолдарында көрсетілген сомалар көшіріледі;

      17) 110.01.037Е жолында 110.06.004I және 110.06.005G жолдарында көрсетілген сомалар көшіріледі;

      18) 110.01.037F жолында инвестициялық салық преференциялары бойынша шегерімдерге жатқызылатын негізгі құралдардың құны көрсетіледі;

      19) 110.01.037G жолында 110.06.004G және 110.06.007I (110.06.004G + 110.06.007I) жолдарында көрсетілген сома көшіріледі;

      20) 110.01.037Н жолында 110.06.008D жолында көрсетілген сома көшіріледі;

      21) 110.01.037І жолында 110.06.009С жолында көрсетілген сома көшіріледі;

      22) 110.01.038 жолында шегерімге жатқызылатын сома көрсетіледі. Осы жолға 110.01.038В жолында көрсетілген сома көшіріледі. Егер осы жолды салық төлеуші толтырмаған жағдайда, 110.01.038А жолында көрсетілген сома көшіріледі;

      23) 110.01.038А жолында 110.01.026 бастап 110.01.037 дейінгі(110.01.026 бастап + 110.01.037 бойынша) жолдарының қосындысымен айқындалатын шегерімдердің жалпы сомасы көрсетіледі;

      24) 110.01.038В жолын Қазақстан Республикасының шегінен тыс тұрақты мекемелері бар резидендтер толтырады. Аталған жол бойынша сома 110.01.038А және 110.13.002 (110.01.038А + 110.03.002) жолдары сомаларының айырмасы ретінде айқындалады.

      27. "Трансферттік баға белгілеу туралы Заңға сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      1) 110.01.039 жолында Трансферттік баға белгілеу туралы Заңға сәйкес жүргізілетін табыстарды түзетудің сомасы көрсетіледі;

      2) 110.01.040 жолында Трансферттік баға белгілеу туралы Заңға сәйкес жүргізілетін шегерімдерді түзетудің сомасы көрсетіледі.

      28. "Салық салынатын табыстың есебі" деген бөлімде:

      1) 110.01.041 жолында 110.01.025, 110.01.038 және 110.01.040 жолдарының айырмасы және 110.01.039 жолы қосымша ретінде айқындалатын салық салынатын табыстың (залалдың) сомасы көрсетіледі (110.01.025 – 110.01.038 + 110.01.039 - 110.01.040);

      2) 110.01.042 жолында 110.08001 жолында көрсетілген сома көшіріледі;

      3) 110.01.043 жолында 110.01.041А және 110.01.043В (110.01.043А + 110.01.043В) жолдарын қосумен айқындалатын халықаралық шарттарға сәйкес салық салудан босатылуға жататын салық салынатын табыстың (залалдың) сомасы көрсетіледі;

      4) 110.01.043 А жолында қосарланған салықты болдырмау туралы халықаралық шарттарға сәйкес салық салудан босатылуға жататын салық салынатын табыстың сомасы көрсетіледі;

      5) 110.01.043В жолында өзге де халықаралық шарттарға сәйкес салық салудан босатылуға жататын салық салынатын табыстың сомасы көрсетіледі;

      6) 110.01.044 жолында 110.01.041, 110.01.042 және 110.01.043 (110.01.041 + 110.01.042 – 110.01.043) жолдары сомаларының айырмасы ретінде айқындалатын салық салынатын табыстың (залалдың) жиынтық сомасы көрсетіледі;

      7) 110.01.045 жолында, 110.01.044 жолында залал шеккен кезде, Салық кодексінің 124-бабы 1-тармағының үшінші бөлігіне сәйкес көшіруге жатпайтын, Салық кодексінің 110-бабы 2-тармағына сәйкес салық төлеуші алған залал сомасы көрсетіледі. Бұл ретте, егер 110.01.037С жолы бойынша сома 110.01.041 жолының сомасынан астам немесе тең болса, онда 110.01.045 жолында 110.01.041 жолында көрсетілген сома көрсетіледі. Егер 110.01.037С жолы бойынша сома 110.01.041 жолы бойынша сомадан аз болса, 110.01.045 жолында 110.01.037 С жолының сомасы көшіріледі;

      8) 110.01.046 жолында кәсіпкерлік қызметінде пайдаланылатын ғимараттарды, құрылыстар мен құрылымдарды сату кезінде алынған залал сомасынан қалыптасқан және көшіруге жатпайтын залал сомасына азайтылған есепті салық кезеңінің нәтижелері бойынша алынған залал сомасы ретінде айқындалған көшіруге жататын залал сомасы көрсетіледі;

      9) 110.01.047 жолында 110.01.048А, 110.01.048В, 110.01.048С, 110.01.048D (%) жолдары бойынша оны шығыстар сомасына түзету жасаған кездегі салық салынатын табыстан шекті пайыз көрсетіледі.

      Салық кодексінің 122-бабына сәйкес осы жолда жер қойнауын пайдалануға арналған келісімшартқа қол қойылған (жасалған) күнге қолданыста болған салық заңнамасына байланысты 2% немесе 3% көрсетілуге тиіс;

      10) 110.01.048 жолында 110.01.044 х 110.01.047 және (110.01.048Е бастап 110.01.048F дейінгі сома) – 110.01.048G) шегінде (110.01.048А бастап 110.01.048D дейінгі сома) Салық кодексінің 122-бабына сәйкес салық салынатын табыстан (табысқа) алынып тастайтын (енгізілетін) шығыстардың (табыстардың) жалпы сомасы көрсетіледі;

      11) 110.01.048 А жолында Салық кодексінің 122-бабы 1-тармағы 1) тармақшасына сәйкес әлеуметтік сала объектілерін ұстауға арналған нақты шеккен шығыстар сомасы көрсетіледі;

      12) 110.01.048 В жолында салық кезеңі ішінде салық төлеуші коммерциялық емес ұйымдарға өтеусiз негізде берілген мүліктердің сомасы көрсетіледі;

      13) 110.01.048 С жолында салық кезеңі ішінде салық төлеуші көрсеткен демеушілік көмектің сомасы көрсетіледі;

      14) 110.01.048 D жолында Салық кодексінің 122-бабы 1-тармағының 3) тармақшасына сәйкес айқындалатын, Қазақстан Республикасының заңнамасына сәйкес жеке тұлғаларға берілетін атаулы әлеуметтік көмектің сомасы көрсетіледі;

      15) 110.01.048 Е жолын мүгедектердің еңбегін пайдаланатын салық төлеушілер толтырады. Бұл жолда Салық кодексінің 122-бабы 2-тармағына сәйкес жүргізілген шығыстар сомасы көрсетіледі;

      16) 110.01.048 F жолында Салық кодексінің 122-бабы 3-тармағына сәйкес негізгі қаражаттардың қаржы лизингі бойынша алынған сыйақы сомасы көрсетіледі;

      17) 110.01.048 G жолында Салық кодексінің 122-бабы 5-тармағына сәйкес пайдаланудың үш жылдық кезеңінің аяқталуына дейін тіркелген активтерді сату кезінде Салық кодексінің 110-бабы 2-тармағына сәйкес бұрын шегерімге жатқызылған амортизациялық аударымдар сомасы көрсетіледі. Бұл жолда пайдаланудың үш жылдық кезеңінің аяқталуына дейін технологиялық жабдықтарды сату кезінде аталған жабдықтардың шегерімге жатқызылған сомасы көрсетіледі.

      Егер 110.01.048А – 110.01.048D жолдарында көрсетілген шығыстардың нақты сомасы салық салынатын табыстың үш (екі) пайызынан кемінің сомасын құраса (110.01.044), онда салық салынатын табыстан алып тастауға жүргізілген шығыстардың нақты сомасы жатады. Егер сома салық салынатын табыстың үш (екі) пайызынан астамын құраған жағдайда, онда салық салынатын табыстың үш (екі) пайызы мөлшерінде айқындалған сома алып тастауға жатады;

      18) 110.01.049 жолында алдыңғы салық кезеңдерінен көшірілген залал сомасы көрсетіледі;

      19) 110.01.050 жолында 110.01.044, 110.01.048 және 110.01.049 жолдарының айырмасы ретінде айқындалатын шеккен залалдар мен түзетулерді ескеріп салық салынатын табыс көрсетіледі. Егер 110.01.046 жолда көрсетілген сома бұрынғы екі жолдың айырмасынан үлкен болса, онда осы жолдың шамасы теріс болады.

      29. "Салық міндеттемелерінің есебі" деген бөлімде:

      1) 110.01.051 жолында корпоративтік табыс салығының ставкасы көрсетіледі;

      2) 110.01.052 жолында Қазақстан Республикасынан тысқары жерде төленген және Қазақстан Республикасында корпоративтік табыс салығын төлеу кезінде есепке алынатын Қазақстан Республикасынан тысқары жердегі көздерден алған табыс бойынша табыс салығының сомасы көрсетіледі;

      3) 110.01.053 жолында есепті салық кезеңі үшін шетел салығын есепке жатқызу ескерілген корпоративтік табыс салығының сомасы көрсетіледі.

      110.01.050 мен 110.01.051 жолдарының туындысының 110.01.052 жолынан айырмасы (110.01.050х110.01.051 - 110.01.052) ретінде айқындалады;

      4) 110.01.054 жолында тұрақты мекеме арқылы Қазақстан Республикасындағы қызметінен түскен резидент емес заңды тұлғаның таза табысы көрсетіледі;

      5) 110.01.055 жолында таза табысқа корпоративтік табыс салығының сомасы көрсетіледі:

      110.01.055 І жолында 110.01.054 жолдан 15% ставка бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі;

      110.01.055 ІІ жолында 110.01.054 халықаралық шартта көзделген ставка бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі. Егер салық төлеуші таза табысқа корпоративтік табыс салығына қатысты халықаралық шарт ережесін қолданса, таза табысқа корпоративтік табыс салығының ставкасы көрсетіледі;

      110.01.055 ІІІ жолы егер 110.02.055 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға осы Қағидалардың 57-тармағына сәйкес Қазақстан Республикасы аталған халықаралық шарт жасасқан елдің коды көрсетіледі;

      110.01.055 ІV жолы егер 110.01.055 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға аталған халықаралық шарттың атауы көрсетіледі;

      6) 110.01.056 жолында есептелген корпоративтік табыс салығының жиынтық сомасы көрсетіледі. (110.01.053 + 110.01.055 I немесе110.01.055II) жолдарының сомасы ретінде айқындалады.

4. Келісімшарттан тыс қызмет бойынша корпоративтік табыс
салығын есептеу бойынша салық салу объектілері және (немесе)
салық салуға байланысты объектілер туралы – 110.02-нысанын
жасау

      30. Бұл нысан жер қойнауын пайдаланушының Салық кодексінің 310-бабы ережелерін ескере отырып, келісімшарттан тыс қызмет бойынша корпоративтік табыс салығы бойынша салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы ақпаратты көрсетуіне арналған.

      31. "Жылдық жиынтық табыс" деген бөлімде:

      1) 110.02.001 жолында Салық кодексінің 86-бабына сәйкес өткізуден түскен табыс көрсетіледі;

      2) 110.02.002 жолында Салық кодексінің 87-бабына сәйкес құн өсімінен түсетін табыс көрсетіледі;

      3) 110.02.003 жолында алдыңғы салық кезеңінен көшірілген залалдар ескеріле отырып, туынды қаржы құралдар, оның ішінде своп бойынша табыс көрсетіледі;

      4) 110.02.004 жолында Салық кодексінің 88-бабына сәйкес міндеттемелерді есептен шығарудан табыс көрсетіледі;

      5) 110.02.005 жолында Салық кодексінің 89-бабына сәйкес күмәнді міндеттемелер бойынша табыс көрсетіледі;

      6) 110.02.006 жолында Салық кодексінің 91-бабына сәйкес талап ету құқығын беруден түскен табыс көрсетіледі;

      7) 110.02.007 жолында Салық кодексінің 92-бабына сәйкес айқындалатын тіркелген активтерді шығарудан түскен табыс көрсетіледі;

      8) 110.02.008 жолында Салық кодексінің 85-бабы 1-тармағының 14) тармақшасына сәйкес жылдық жиынтық табысқа енгізілетін егер бұрын шегерімге жатқызылмаса, бұрын негізсіз бюджеттен қайтарылған айыппұлдардан басқа, сот таңылған немесе борышты деп танылған айыппұлдар, өсімпұлдар және санкциялардың басқа да түрлері көрсетіледі;

      9) 110.02.009 жолында Салық кодексінің 85-бабы 1-тармағының 18) және 20) тармақшаларына сәйкес жылдық жиынтық табысқа енгізілетін депозит, борышты бағалы қағаз, вексель, исламдық жалға беру сертификаты бойынша сыйақылардың жалпы сомасы, Салық кодексінің 85-бабы 1-тармағының 17) тармақшасына сәйкес жылдық жиынтық табысқа енгізілетін дивидендтер көрсетіледі;

      10) 110.02.010 жолында Салық кодексінің 85-бабы 1-тармағының 19) тармақшасына сәйкес жылдық жиынтық табысқа енгізілетін қаржы есептілігінің халықаралық стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы заңнаманың талаптарына сәйкес айқындалған оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі көрсетіледі;

      11) 110.02.011 жолында ислам банкінде орналастырылған инвестициялық депозит бойынша Салық кодексінің 85-бабы 1-тармағының 22-1) тармақшасына сәйкес айқындалатын табыс көрсетіледі;

      12) 110.02.012 жолында Салық кодексіне сәйкес жылдық жиынтық табысқа қосылатын салық төлеушінің басқа да табысы көрсетіледі:

      13) 110.02.013 жолында 110.02.001-ден 110.02.012-ге дейінгі жолдардың айырмашылығы ретінде айқындалатын жылдық жиынтық табыстың жалпы сомасы көрсетіледі;

      14) 110.02.014 жолында Салық кодексінің 99-бабына немесе Енгізу туралы Заңның 3-1-бабына сәйкес жылдық жиынтық табысты түзетудің жалпы сомасы көрсетіледі;

      15) 110.02.015 жолында тауарлық-материалдық запастарды бағалаудың өзге әдісіне көшу кезінде қалыптасқан оң немесе теріс айырма көрсетіледі;

      16) 110.02.016 жолында 110.02.013 пен 110.02.014 жолдары сомасының айырмасы ретінде айқындалған, 110.02.015 жолына ұлғайтылған (егер бұл жолдың мәні оң болған жағдайда) немесе 110.02.015 жолына (110.02.013 – 110.02.014 + немесе 110.02.015) кемітілген (егер бұл жолдың мәні теріс болған жағдайда) түзету ескеріле отырып, жылдық жиынтық табыс көрсетіледі.

      32. "Шегерімдер" деген бөлімде:

      1) 110.02.017 жолында Салық кодексінің 100-бабы 1-тармағына сәйкес және 110.02.017 I алу 110.02.017 II қосу 110.02.017 III қосу 110.02.017 IV қосу 110.02.017 V алу 110.02.017 VI алу 110.02.017 VII алу 110.02.017 VIII алу 110.02.017 IX (110.02.017 I – 110.02.017 II + 110.02.017 III + 110.02.017 IV + 110.02.017 V – 110.02.017 VI – 110.02.017 VII – 110.02.017 VIII – 110.02.017 IX) ретінде айқындалатын шегерімге жатқызылатын сатылған (пайдаланған) тауарлардың, сатып алынған және өтеусіз алынған жұмыстар, қызмет көрсетулердің құны көрсетіледі:

      110.02.017 I жолында салық кезеңінің басына тауарлардың, шикізаттардың, материалдардың (соның ішінде сатып алынатын жартылай фабрикаттар мен жинақталатын бұйымдар, конструкциялар мен бөлшектер, отын, қосалқы бөлшектер және тағы басқалары) (бұдан әрі – ТМҚ) өзіндік құны көрсетіледі. Бастапқы декларацияда көрсетілген жол салық кезеңінің басына бухгалтерлік теңгерім бойынша айқындалған деректерге сәйкес толтырылады. Өзінің бастапқы декларациясын беретін салық төлеушіде салық кезеңінің басында ТМҚ болмауы мүмкін;

      110.02.017 IІ жолында салық кезеңінің соңына бухгалтерлік теңгерім деректеріне сәйкес толтырылады. Бұл ретте, көрсетілген жолда оны сатудан алынған табыстар салық кезеңінде салық салу мақсатында танылған, жылдың соңында ТМҚ қалдықтарында есепке алынатын және жолдағы (мысалы, FAS-порт шарттарындағы тауарларды сату) тауардың құны көрсетілмейді. Салық кезеңінің ішінде салық төлеуші берген тарату декларациясында 110.02.017 II жолы тиісті салық кезеңінің соңына бухгалтерлік есеп деректерінің негізінде толтырылады;

      110.02.017 III жолында салық төлеуші салық кезеңінің барысында сатып алған, оның ішінде тегін алған ТМҚ, тарапты ұйымдар, дара кәсіпкерлер, жеке нотариустар, адвокаттар орындаған жұмыстар мен көрсеткен қызметтердің құны көрсетіледі. Осы жолда келтірілген деректер декларацияның 110.02.018 жолынан бастап 110.02.0318 жолына дейінгі жолдар бойынша шегерімге жатқызылатын шығыстарды қамтымауы тиіс. 110.02.017 III А жолдан бастап 110.02.017 III H жолға дейінгі жолдардың (110.02.017 III А бастап + 110.02.017 III H бойынша сома) сомалары ретінде айқындалады:

      110.02.017 III А жолында салық төлеушінің есепті салық кезеңде сатып алған, өтеусіз алған ТМҚ құны көрсетіледі;

      110.02.017 IІІ B жолында қаржылық қызмет көрсетулердің құны көрсетіледі;

      110.02.017 IІІ C жолында жарнамалық қызмет көрсетулердің құны көрсетіледі;

      110.02.017 IІІ D жолында консультациялық қызмет көрсетулердің құны көрсетіледі;

      110.02.017 IІІ Е жолында маркетингтік қызмет көрсетулердің құны көрсетіледі;

      110.02.017 IІІ F жолында дизайнерлік қызмет көрсетулердің құны көрсетіледі;

      110.02.017 IІІ G жолында инжинирингтік қызмет көрсетулердің құны көрсетіледі;

      110.02.017 IІІ Н жолында өзге де жұмыстар мен қызмет көрсетулерді сатып алуға шығыстар көрсетіледі;

      110.02.017 IV жолында:

      110.02.023 жолы бойынша көрсетілетін және Салық кодексінің 155-бабы 3-тармағының 4) тармақшасында беліленген тәуліктік мөлшерінің асып кетуін білдіретін;

      тіркелген активтердің, преференциялар объектілерінің бастапқы құнына енетін;

      Салық кодексінің 122-бабы 3-тармағына сәйкес кейінгі шығыстар ретінде танылатын:

      Салық кодексінің 87-бабына сәйкес амортизацияға жатпайтын активтердің бастапқы құнына енетін қызметкерлердің есептелген табыстары бойынша шығыстарды қоспағанда, Салық кодексінің 110-бабына сәйкес шегерімге жатқызылатын қызметкерлердің есептелген табыстары мен жеке тұлғаларға өзге де төлемдер бойынша шығыстар көрсетіледі;

      110.02.017 V жолында өткен салық кезеңдерінде алдағы кезеңдер шығыстары ретінде танылатын және есепті салық кезеңінде шегерімдерге жатқызылатын жұмыстар мен қызметтердің құны, ТМҚ өзіндік құны көрсетіледі;

      110.02.017 VI жолында кейінгі шығыстар болып танылған, салық есебі Салық кодексінің 122-бабына сәйкес жүргізілетін жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      110.02.017 VII жолында жұмыстар мен қызметтердің құны, амортизацияға жатпайтын преференциялар объектілері мен активтердің бастапқы құнына енетін, ТМҚ өзіндік құны көрсетіледі;

      110.02.017 VIII жолында 110.02.017 VI жолы бойынша көрсетілетін құнды қоспағанда, Салық кодексінің 115-бабы негізінде шегерімдерге жатқызылмайтын, жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      110.02.017 IX жолында алдағы кезеңдердің шығыстары ретінде танылатын және кейінгі салық кезеңдерінде шегерімдерге жатқызылуы тиіс жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      2) 110.02.018 жолында Салық кодексінің 100-бабы 6-тармағына сәйкес шегерімге жатқызылатын айыппұлдардың, өсімпұлдардың, тұрақсыздық айыптарының жалпы сомасы көрсетіледі;

      3) 110.02.019 жолында барабар әдістің қолданылуына байланысты есепке жатқызуға жатпайтын және Салық кодексінің 100-бабы 12-тармағына сәйкес шегерімге жатқызылатын қосылған құн салығы көрсетіледі;

      4) 110.02.020 жолында 2009 жылдың 1 қаңтарына қалыптасқан және Салық кодексінің 100-бабы 13-тармағына сәйкес шегерімге жатқызылатын есептелген қосылған құн салығының сомасынан есепке жатқызылған қосылған құн салығы сомасының артуы көрсетіледі;

      5) 110.02.021 жолында Салық кодексінің 100-бабы 14-1-тармағына сәйкес шегерімге жатқызылатын салық төлеушінің Мемлекеттік әлеуметтік сақтандыру қорына есептелген әлеуметтік аударымдар бойынша шығыстар сомасы көрсетіледі;

      6) 110.02.022 жолында Салық кодексінің 103-бабына, Енгізу туралы Заңның 14-бабына сәйкес шегерімге жатқызылатын сыйақылардың жалпы сомасы көрсетіледі;

      7) 110.02.023 жолында Салық кодексінің 101-бабына сәйкес шегерімге жатқызылатын қызметтік іссапарлар кезіндегі өтемақы сомалары көрсетіледі;

      8) 110.02.024 жолында Салық кодексінің 104-бабына сәйкес шегерімге жатқызылатын төленген күмәнді міндеттемелер, оның ішінде Салық кодексінің 104-бабы екінші бөліміне сәйкес шегерімге жатқызылатын Салық кодексінің 88-бабына сәйкес бұрын табыс деп танылған төленген міндеттемелердің сомасы көрсетіледі;

      9) 110.02.025 жолында Салық кодексінің 105-бабына сәйкес шегерімге жатқызылатын күмәнді талаптар көрсетіледі;

      10) 110.02.026 жолында жинақтаушы сақтандыру шарттары бойынша сақтандыру сыйлықақыларды қоспағанда, Салық кодексінің 109-бабы 1-тармағына сәйкес шегерімге жатқызылатын сақтандыру шарттары бойынша төленуі тиіс немесе төленген сақтандыру сыйлықақылары көрсетіледі;

      11) 110.02.027 жолында Салық кодексінің 113-бабына сәйкес шегерімге жатқызылатын оң бағамдық айырма сомасынан теріс бағамдық айырма сомасының артуы көрсетіледі;

      12) 110.02.028 жолында Салық кодексінің 114-бабына сәйкес шегерімге жатқызылатын салық және бюджетке төленетін басқа да міндетті төлемдер көрсетіледі;

      13) 110.02.029 жолында Салық кодексінің 116122-баптарына сәйкес жүргізілетін тіркелген активтер бойынша шегерімдер көрсетіледі.

      110.02.029 І жолында Салық кодексінің 117-бабы 10-тармағына және 120-бабы 2-1-тармағына сәйкес салық есебі жүргізілетін "Инвестициялар туралы" Қазақстан Республикасының 2003 жылғы 8 қаңтардағы Заңына (бұдан әрі – Инвестициялар туралы Заң) сәйкес 2009 жылдың 1 қаңтарына дейін жасалған корпоративтік табыс салығын төлеуден босату ұсынылған келісімшарт бойынша инвестициялық жоба шеңберінде 2009 жылдың 1 қаңтарына дейін және (немесе) кейін пайдалануға енгізілген тіркелген активтер бойынша шегерімдер анықтама ретінде көрсетіледі;

      14) 110.02.030 жолында Салық кодексінің 123125-баптарына, сондай-ақ Енгізу туралы Заңның 15-бабына сәйкес инвестициялық салық преференциялары бойынша шегерімдер көрсетіледі;

      15) 110.02.031 жолында Салық кодексіне сәйкес шегерімге жатқызылатын өзге де шығыстар көрсетіледі.

      110.02.031 жолына оның ішінде Салық кодексiнiң 107, 111 және 112-баптарынасәйкес шегерімге жатқызылатын кең таралған пайдалы қазбаларды, жерасты суларын, емдiк балшықты өндіру жөніндегі келiсiмшарттар шеңберiнде, сондай-ақ барлауға және (немесе) өндіруге байланысты емес жерасты құрылыстарын салуға және (немесе) пайдалануға кеткен шығындар қосылады.

      Бұл жол өзіне 110.02.031 I жолын да қамтиды, онда резидент емес заңды тұлға басқарушылық және жалпы әкімшілік шығыстары көрсетiледi;

      16) 110.02.032 жолында шегерімге жатқызылуы тиіс сома көрсетіледі;

      110.02.032 I жолында шегерімге жатқызылуы тиіс шығыстардың жалпы сомасы көрсетіледі. 110.02.017 – 110.02.031 бойынша (110.02.017 бастап + 110.02.031 бойынша сома) жолдары сомасының айырмасы ретінде айқындалады;

      110.02.032 ІІ жолында бір мезгілде 130.00-нысаны бойынша корпоративтік табыс салығы бойынша декларацияны табыс ететін коммерциялық емес ұйымдардың Салық кодексінің 134-бабына сәйкес шегерімге жатқызылатын шығыстарының сомасы көрсетіледі. Бұл жолға 130.00.029 жолы ауыстырылады;

      110.02.032 ІІІ жолында Қазақстан Республикасының шегінен тыс тұрақты мекеме(лері)сі бар резиденттер шегерімге жатқызуы тиіс шығыстар сомасы көрсетіледі.

      33. "Табыстар мен шегерімдерді түзету" деген бөлімде:

      1) 110.02.033 жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстар мен шегерімдерді түзетулердің жалпы сомасы көрсетіледі. 110.02.033 І және 110.02.033 ІІ жолдары(110.02.033 I – 110.02.033 II) сомасының айырмасы ретінде айқындалады;

      110.02.033 І жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстарды түзетулердің сомасы көрсетіледі;

      110.02.033 ІІ жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін шегерімдерді түзетулердің сомасы көрсетіледі.

      34. "Трансферттік баға белгілеу туралы Заңға сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      1) 110.02.034 жолында Трансферттік баға белгілеу туралы Заңға сәйкес жүргізілетін табыстарды түзетулердің сомасы көрсетіледі;

      2) 110.02.035 жолында Трансферттік баға белгілеу туралы Заңға сәйкес жүргізілетін шегерімдерді түзетулердің сомасы көрсетіледі.

      35. "Салық салынатын табыс есебі" деген бөлімде:

      1) 110.02.036 жолында салық салынатын табыс (залал) көрсетіледі. 110.02.033 және 110.02.034 (110.02.016 – 110.02.032 + 110.02.033 + 110.02.034 - 110.02.035) жолдарына ұлғайтылған 110.02.016, 110.02.032 және 110.02.035 жолдарының айырмасы ретінде айқындалады;

      2) 110.02.037 жолында резидент салық төлеуші Қазақстан Республикасынан тыс көздерден алған табыстар сомасы көрсетіледі.110.01.037 жолы анықтамалық сипатта болады. Бұл жол өзіне 110.02.037 І жолын да қамтиды:

      110.02.037 І жолында Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар елде алған табыс көрсетіледі;

      110.01.037 I жолдың мәні салық салынатын табыстың есептеуiне қосылады;

      3) 110.02.038 жолында Салық кодексінің 2-бабы 5-тармағына, 212, 213-баптарынасәйкес халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табыс сомасы көрсетіледі;

      4) 110.02.039 жолында халықаралық салық салу ерекшелігі ескеріле отырып, салық салынатын табыс (залал) сомасы көрсетіледі. 110.02.059 жолы алына отырып, 110.02.036 және 110.02.037 I жолдарының сомасы ретінде айқындалады (110.02.036 + 110.02.037 I – 110.02.038);

      5) 110.02.040 жолында Салық кодексінің 137-бабы 1-тармағына сәйкес көшірілуі тиіс залал көрсетіледі;

      6) 110.02.041 жолында Салық кодексінің 133-бабы және Енгізу туралы Заңның 3-2-бабына сәйкес салық салу табысын кеміту сомасы көрсетіледі. 110.02.041 А және 110.02.041 В (110.02.041 А + 110.02.041 В) жолдарының сомасы ретінде айқындалады;

      110.02.041 А жолында Салық кодексінің 133-бабы 1-тармағына сәйкес салық төлеуші салық салу табысын кемітуге құқылы шығыстар көрсетіледі;

      110.02.041 В жолында Салық кодексінің 133-бабы және Енгізу туралы Заңның 3-2-бабына сәйкес салық төлеуші салық салу табысын кемітуге құқылы табыстар көрсетіледі;

      7) 110.02.042 жолында Салық кодексінің 133-бабына, сондай-ақ Енгізу туралы Заңның 3-2-тармағына сәйкес жүргізілетін азайту ескерілген салық салынатын табыс көрсетіледі. 110.02.039 және 110.02.041 жолдарының айырмасы ретінде айқындалады (110.02.039–110.02.041). Егер 110.02.041 жолы 110.02.039 жолынан артық болса, 110.02.042 жолда нөл көрсетіледі (110.02.039 – 110.02.041);

      8) 110.02.043 жолында Салық кодексінің 137-бабы 1-тармағына және Енгізу туралы Заңның 15-1-бабына сәйкес алдыңғы салық кезеңдерінен көшірілген залалдар көрсетіледі;

      9) 110.02.044 жолында көшірілген залалдар қосылған салық салынатын табыс көрсетіледі. Егер 110.02.042 жолында оң мән көрсетілген жағдайда толтырылады. 110.02.042 және 110.02.043 жолдары сомасының айырмасы ретінде айқындалады. Егер 110.02.043 жолы 110.02.042 жолынан артық болса, 110.02.059 жолында нөл көрсетіледі (110.02.042 – 110.02.043).

      36. "Салық міндеттемесінің есебі" деген бөлімде:

      1) 110.02.045 жолында Енгізу туралы Заңның 4-бабына сәйкес немесе Салық кодексінің 147-бабы 2-тармағына сәйкес корпоративтік табыс салығының ставкасы пайыздарда көрсетіледі;

      2) 110.02.046 жолында Салық кодексінің 223-бабына сәйкес Қазақстан Республикасында корпоративтік табыс салығын төлеу кезінде ескерілетін Қазақстан Республикасынан тыс төленген табысқа салықтардың немесе резидент салық төлеуші Қазақстан Республикасының шегінен тыс көздерден алған табыстарға соған ұқсас табыс салығының түрлерінің сомасы көрсетіледі;

      3) 110.02.047 жолында шетел салығын есепке жатқызу ескерілген корпоративтік табыс салығының сомасы көрсетіледі. 110.02.044 және 110.02.045 жолдарының және 110.02.046 (110.02.044 х 110.02.045 – 110.02.046) жолының туындысы ретінде айқындалады;

      4) 110.02.048 жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде ұтыс түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      5) 110.02.049 I жолында алдыңғы салық кезеңдерінде сыйақы түріндегі табыстан төлем көзінен ұсталған және Салық кодексінің 139-бабы 3-тармағына сәйкес көшірілген корпоративтік табыс салығының сомасы көрсетіледі;

      110.02.049 II жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде сыйақы түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      6) 110.02.050 жолында Салық кодексінің 200-бабына сәйкес төлем көзінен есептелген корпоративтік табыс салығының сомасы көрсетіледі;

      7) 110.02.051 жолында 110.02.051 I және 110.02.051 II және 110.02.051 III және 110.02.051 IV және 110.02.051 V (110.02.051 I – 110.02.051 II – 110.02.051 III – 110.02.051 IV – 110.02.051 V) жолдарының айырмасы ретінде айқындалатын, салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі;

      110.02.051 І жолында Салық кодексінің 139-бабына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі 110.02.047, 110.02.048, 110.02.049 I, 110.02.049 II, 110.02.050 жолдарының айырмасы ретінде айқындалады. Егер айырма нөлде кем болса, онда 110.02.051 I жолында нөл көрсетіледі (110.02.047 – 110.02.048 – 110.02.049 I – 110.02.049 II – 110.02.050);

      110.02.051 ІІ жолында Салық кодексінің 451-бабына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі. Салық кодексінің 448-452-баптарында көзделген арнаулы салық режимі шеңберінде қызметін жүзеге асыратын салық төлеушілер толтырады. 110.02.051 I (110.02.051 I х 70%) жолынан 70 пайызы ретінде айқындалады;

      110.02.051 ІІІ жолында инвестициялар бойынша уәкілетті органмен жасасқан келісімшартқа сәйкес стандартты салық жеңілдіктерін қолдануға байланысты кемітілген корпоративтік табыс салығының сомасы көрсетіледі;

      110.02.051 ІV жолында Инвестициялар туралы Заңға сәйкес салық төлеуші инвестициялар бойынша мемлекеттік уәкілетті органмен 2009 жылдың 1 қаңтарына дейін жасасқан келісімшарт негізінде есептелген корпоративтік табыс салығына кемітуге құқығы бар сома көрсетіледі;

      110.02.051 V жолында 110.02.051 I (110.02.051 I х 100%) жолынан 100 % ретінде айқындалатын, Салық кодексінің 151-бабына сәйкес кемітілген корпоративтік табыс салығының сомасы көрсетіледі;

      8) 110.01.052 жолында Салық кодексінің 199-бабы 1-тармағына сәйкес тұрақты мекеме арқылы Қазақстан Республикасындағы қызметінен түскен резидент емес заңды тұлғаның таза табысы көрсетіледі. 110.02.044 және 110.02.051 (110.02.044 – 110.02.051) жолдарының айырмасы ретінде айқындалады;

      9) 110.02.053 жолында таза табысқа корпоративтік табыс салығының сомасы көрсетіледі:

      110.02.053 І жолында Салық кодексінің 199-бабы 1-тармағына сәйкес 110.02.052 (110.02.052 х 15%) жолының 15 % ретінде айқындалатын 15 пайыз ставкасы бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі;

      110.02.053 ІІ жолында Салық кодексінің 212-бабына сәйкес халықаралық шартта көзделген ставка бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі. Егер салық төлеуші таза табысқа корпоративтік табыс салығына қатысты халықаралық шарт ережесін қолданса, таза табысқа корпоративтік табыс салығының ставкасы көрсетіледі;

      110.02.053 ІІІ жолы 110.02.053 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға осы Қағидалардың 57-тармағына сәйкес Қазақстан Республикасы аталған халықаралық шарт жасасқан елдің коды көрсетіледі;

      110.02.053 ІV жолы 110.02.053 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға аталған халықаралық шарттың атауы көрсетіледі;

      110.02.054 жолында есептелген корпоративтік табыс салығының жиынтық сомасы көрсетіледі. (110.02.051 + 110.02.053 I немесе 110.02.053II) ретінде айқындалады.

5. Басқару және жалпы әкімшілік шығыстар – 110.03-нысанын жасау

      37. Осы нысан қолданылатын салық режиміне және жер қойнауын пайдалануға келісімшарттың ережелеріне сәйкес шегерімдерге жатқызылатын басқару және жалпы әкімшілік шығыстарының сомасын айқындауға арналған және Қазақстан Республикасымен жасалған кіріске немесе мүлікке (капиталға) салық салудан жалтарудың алдын-алу және қосарланған салық салуды болдырмау туралы халықаралық шарт ережелерін (бұдан әрі – халықаралық шарт) қолдануға құқығы бар тұрақты мекеме арқылы Қазақстан Республикасындағы қызметін жүзеге асыратын резидент емес толтырады.

      38. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) Салық кодексінің 196 немесе 197-баптарына сәйкес көрсетілген шығыстарды шегерімге жатқызудың қолданылатын әдісі;

      2) Салық кодексінің 196-бабына сәйкес барабар бөлу әдісін қолдану кезінде есептік көрсеткішті есептеуде қолданылатын тәсіл;

      3) Халықаралық шартты жасасқан елдің коды. Осы Қағидалардың 305-тармағына сәйкес Қазақстан Республикасы қолданылатын халықаралық шарт жасасқан елдің коды көрсетіледі;

      4) резиденттік елдегі резидент емес салық төлеушінің салық кезеңі (көрсетілген салық кезеңінің басталу және аяқталу күні белгіленеді);

      5) ССКТК – резиденттік елдегі салық төлеушінің салық кезеңіндегі түзету коэффицинеті (түзету коэффициенті қолданылған жағдайда оның мөлшері белгіленеді);

      6) ТМСКТК – тұрақты мекемесі арқылы қызметінен Қазақстан Республикасындағы салық кезеңінің түзету коэффициенті (түзету коэффициенті қолданылған жағдайда оның мөлшері белгіленеді).

      Түзету коэффициентін (коэффициенттерін) қолданбау жағдайларында тиісті торкөз (торкөздер) толтырылмайды.

      Түзету коэффициенті салық төлеушінің Қазақстан Республикасындағы қызметінің көрсеткіштерін салыстыру мақсатында бөлудің барабар әдісін қолдану кезінде және Қазақстан Республикасындағы және салық төлеушінің резиденттік елдегі салық кезеңдерінің сәйкессіздіктері кезінде қолданылады.

      39. ССКТК Салық кодексінің 196-бабы ережелеріне сәйкес Қазақстан Республикасында шегеруге жататын резидент еместің басқару және жалпы әкімшілік шығыстарының сомасын есептеу үшін салық төлеушінің резиденттік елдегі және Қазақстан Республикасындағы салық кезеңдерінің ұзақтығын сәйкестендіру мақсатында енгізіледі. ССКТК базалық салық кезеңінің шеңберіне енетін салық төлеушінің резиденттік елдегі тиісті салық кезеңіне сәйкес келетін айлар санын салық төлеушінің резиденттік елдегі салық кезеңі айларының жалпы санына арақатынасы ретінде айқындалады. Базалық салық кезеңі ретінде Қазақстан Республикасындағы есепті салық кезеңі алынады.

      1-мысал.

      Салық төлеуші Қазақстан Республикасында шегеруге жататын басқару және жалпы әкімшілік шығыстар сомаларын есептеу кезінде бөлудің барабар бөлу әдісін қолданады. Есептік көрсеткіш бірінші тәсіл бойынша есептеледі.

      Салық төлеушінің резиденттік елдегі салық кезеңі 2000 жылғы 1 қыркүйектен 2001 жылғы 31 желтоқсанға дейін 15 айдан тұрады. Базалық салық кезеңі ретінде 2001 жылғы 1 қаңтардан 31 желтоқсанға дейінгі 12 айдан тұратын салық төлеушінің Қазақстан Республикасындағы салық кезеңі қолданылады. Базалық салық кезеңі шеңберіне (2001 жылғы қаңтар – 2001 жылғы желтоқсан) салық төлеушінің резиденттік елдегі 2001 жылғы қаңтардан желтоқсанға дейінгі салық кезеңі енгізіледі, бұл жағдайда ССКТК 12/15-ті құрайды.

      40. ТМСКТК Салық кодексінің 196-бабы ережелеріне сәйкес салық төлеушінің Қазақстан Республикасындағы және резиденттік елдегі салық кезеңдерінің басталу-аяқталу мерзімдерін көрсетілген салық кезеңдерінің ұзақтығы бірдей болған жағдайда есептік көрсеткішін есептеу үшін сәйкестендіру мақсатында енгізіледі. ТМСКТК базалық салық кезеңінің шеңберіне енетін Қазақстан Республикасындағы айлар санының салық төлеушінің Қазақстан Республикасындағы салық кезеңі айларының жалпы санының қатынасы ретінде айқындалады.

      Базалық салық кезеңі ретінде салық төлеушінің резиденттік елдегі салық кезеңі алынады.

      2-мысал.

      Салық төлеуші Қазақстан Республикасында шегеруге жататын басқару және жалпы әкімшілік шығыстар сомаларын есептеу кезінде барабар бөлу әдісін қолданады. Есептік көрсеткіш бірінші тәсіл бойынша есептеледі.

      Салық төлеушінің резиденттік елдегі салық кезеңі 2000 жылғы 1 қыркүйектен 2001 жылғы 31 тамызға дейін 12 айдан тұрады. Қазақстан Республикасындағы салық кезеңі 2001 жылғы 1 қаңтардан 31 желтоқсанға дейін 12 айдан тұрады.

      Базалық салық кезеңі ретінде салық төлеушінің резиденттік елдегі салық кезеңі алынады.

      Базалық салық кезеңі шеңберіне (2000 жылғы қыркүйек – 2001 жылғы тамыз) Қазақстан Республикасындағы екі салық кезеңі: 2000 жылғы қыркүйек – желтоқсан және 2001 жылғы қаңтар – тамыз, тиісінше, ТМСКТК1–4/12; ТМСКТК2 – 8/12 енеді.

      41. "Шығыстар" деген бөлімде:

      1) 110.10.001 жолы резидент еместің басқару және жалпы әкімшілік шығыстарының сомасын көрсетуге арналған;

      2) 110.10.002 жолы барабар бөлу әдісін қолданғанда пайдаланылатын есептік көрсеткішті көрсетуге арналған;

      3) 110.10.003 жолы резидент еместің Қазақстан Республикасындағы көздерден табыс алу мақсатында шеккен, Қазақстан Республикасында шегеруге жататын басқару және жалпы әкімшілік шығыстарының сомасын көрсетуге арналған.

      Барабар бөлу әдісін қолданғанда 110.10.003А жолының шамасы 110.10.001А және 110.10.002А жолдарының туындысы ретінде айқындалады.

      Шығыстарды шегерулерге тікелей (тура) жатқызу әдісін қолданған кезде 110.03.003В жолда резидент еместің Қазақстан Республикасындағы көздерден табыс алу мақсатында тікелей шеккен және Салық кодексінің 197-бабына сәйкес құжаттармен расталған басқару және жалпы әкімшілік шығыстарының сомасы көрсетіледі. 110.03.003В жолында көрсетілген шығыстар сомасы осындай шығыстарды бухгалтерлік есепте бөлек есептеу жүргізу негізінде айқындалады. Бұл ретте резидент еместің есеп саясаты қоса тіркеледі.

      110.03.003 жолының шамасы 110.04.006 жолына көшіріледі.

6. Сатылған тауарлар (жұмыстар, қызметтер) бойынша шығыстар –
110.04-нысанын жасау

      42. Бұл нысан шегерімге жатқызылуға тиіс сатылған тауарлар, орындалған жұмыстар, көрсетілген қызметтер бойынша шығыстар сомасын және қолданылатын салық режиміне және жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес жылдық жиынтық табысқа (табыстан) енгізуге (алып тастауға) жататын активтерді бағалау әдісінің өзгеруінен түскен табыс (залал) сомасын айқындауға арналған.

      Тауарларды (жұмыстарды, қызмет көрсетулерді) сатып алу, шығару мен сату кірісті алу құралы болып табылатын салық төлеушілер есепті салық кезеңінің басына және соңына тауарлық-материалдық қорлардың (бұдан әрі –ТМҚ) құнын көрсетуге міндетті.

      43. "Шығыстар" деген бөлімде:

      1) 110.04.001 жолында есепті салық кезеңінің соңына ТМҚ құны бұрынғы салық кезеңінің соңына ТМҚ құны болып табылады. Деректер бұрынғы салық кезеңі үшін 110.04.002 тиісті жолынан көшіріледі. Бастапқы Декларацияда аталған жол есепті салық кезеңнің басына бухгалтерлік теңгерім бойынша айқындалған деректерге сәйкес толтырылады. Өзінің бастапқы декларациясын беретін салық төлеушіде есепті салық кезеңінің басында ТМҚ болмауы мүмкін;

      2) 110.04.002 жолы есепті салық кезеңінің соңына бухгалтерлік теңгерім деректеріне сәйкес толтырылады. Бұл ретте, көрсетілген жолда оны сатудан алынған кірістер есепті салық кезеңінде салық салу мақсатында танылған, жылдың соңында тауарлық-материалдық қорлардың қалдықтарында есепке алынатын және жолдағы (мысалы, FAS-порт шарттарындағы тауарларды сату) тауардың құны көрсетілмейді. Есепті салық кезеңінің ішінде салық төлеуші берген тарату декларациясында 110.04.002 жолы тиісті салық кезеңінің соңына бухгалтерлік есеп деректерінің негізінде толтырылады;

      3) 110.04.003 жолында салық төлеушінің кәсіпкерлік қызметі үшін басқа ұйымдар және (немесе) дара кәсіпкерлердің материалдарды (шикізат пен материалдар, сатып алынатын жартылай фабрикаттар мен жинақтаушы бұйымдар, конструкциялар мен бөлшектер, отын, қосалқы бөлшектер және тағы басқалары), тауарларды, орындалған жұмыстар мен көрсетілген қызметтерді салық төлеушінің есепті салық кезеңінің ішінде сатып алған, тегін алған құны көрсетіледі. 110.04.003А, 110.04.003В, 110.04.003С, 110.04.003D, 110.04.003E, 110.04.003F, 110.04.003H, 110.04.003І, 110.04.003K, 110.04.003L, 110.04.003M, 110.04.003N, 110.04.003O, 110.04.003Р, 110.04.003Q, 110.04.003R жолдарының сомаларын қосумен айқындалады;

      4) 110.04.004 жолы қолданылатын салық режиміне және жер қойнауын пайдалануға арналған келісімшарттың ережелеріне сәйкес шегерімге жатқызылуы тиіс еңбекақы төлеу жөніндегі шығыстар сомасын айқындауға арналған. Бұл ретте, еңбекақы төлеу жөніндегі шығыстарға материалдық, әлеуметтік игілік немесе өзге де материалдық пайда түрінде жұмыс беруші берген кірістерді қоса, ақшалай және заттай нысанда жұмыс беруші төлейтін қызметкерлердің кез-келген кірістері жатады. 110.04.004А, 110.04.004В, 110.04.004С және 110.04.004D жолдарының сомаларының айырмасы ретінде айқындалады (110.04.004А және 110.04.004В және 110.04.004С – 110.04.004D);

      5) 110.04.004А жолында қызметкерлерге есептелген еңбекақы төлемдерінің жалпы сомасы көрсетіледі;

      6) 110.04.004В жолында 110.04.004А жолында көрсетілген еңбекақы төлемдерін қоспағанда, Салық кодексінің 149-бабына сәйкес айқындалатын қызметкерлердің табыстары көрсетіледі;

      7) 110.04.004С жолында 110.04.004А және 110.04.004В жолдарында көрсетілмеген қызметкерлердің еңбекақылары бойынша шығыстар көрсетіледі. Мысалы: жұмыс беруші заңды тұлғаны қайта құрумен, қызметкерлердің штатын қысқартумен байланысты қызметкерлерге төлемдер;

      8) 110.04.004D жолында негізгі қаражаттарды жөндеуге қызметкерлерге есептелген кіріс сомасы мен оларға берілген материалдық және әлеуметтік игіліктердің сомасы көрсетіледі;

      9) 110.04.005 жолында 110.04.005А, 110.04.005F және 110.04.005G жолдарының сомасы ретінде айқындалатын, 110.04.003 жолында ескерілмеген тауарларды (жұмыстарды, қызмет көрсетулерді) шығару мен сату бойынша шығыстардың барлық басқа да сомалары көрсетіледі;

      10) 110.04.005А жолында 110.04.005В-дан 110.04.005Е жолдарының сомасы ретінде айқындалатын, іссапар шығыстарының жалпы сомасы көрсетіледі. 110.04.005В жолында бронь үшін шығыстарға төлемді қоса алғанда, іссапар орнына және кері жолға нақты жүргізілген шығыстардың жалпы сомасы көрсетіледі. 110.04.005С жолында бронь үшін шығыстарға төлемді қоса, тұрғын үй-жайды жалдауға нақты жүргізілген шығыстардың жалпы сомасы көрсетіледі. 110.04.005D және 110.04.005E жолдарында жер қойнауын пайдалануға арналған келісімшарт жасалған сәтте қолданыста болған салық заңнамасына сәйкес Қазақстан Республикасының Үкіметі белгілеген нормалар шегінде Қазақстан Республикасының аумағында және одан тысқары іссапарлар бойынша тәуліктік төленетін тиісті сома көрсетіледі;

      11) 110.04.005 F жолында нақты жүргізілген өкілдік шығыстардың сомасы көрсетіледі;

      12) 110.04.005G жолында есепті салық кезеңінің шығыстарына жататын алдағы кезеңдердің шығыстарының сомасы көрсетіледі және қосымша нысан деректерінің негізінде толтырылады.

      110.04.003 – 110.04.005 жолдарында келтірілген деректер 110.01.026 –110.01.037 жолдарында көрсетілген деректерді қайталамауы тиіс;

      13) 110.04.006 жолында Салық кодексінің 195-197-баптарына сәйкес шегерімдерге жатқызылатын резидент емес салық төлеушінің басқару және жалпы әкімшілік шығыстарының сомалары көрсетіледі және қосарланған салық салуды болдырмау туралы халықаралық шарттың ережелерін қолдануға құқығы бар Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент емес салық төлеуші толтырады. Көрсетілген сома 110.03.003 жолынан көшіріледі;

      14) 110.04.007 жолында сатылған тауарлар (жұмыстар, қызметтер) бойынша шығысқа қосылған ТМҚ және басқа да шығыстардың жиынтық сомасы, (110.04.001 – 110.04.002) және 110.04.003 – 110.04.006 аралығындағы жолдардың сомасы көрсетіледі;

      15) 110.04.008 жолында Салық кодексінің 113-бабына сәйкес жөндеу жұмыстарын жүргізу үшін пайдаланылған ТМҚ, жұмыстар мен қызмет көрсетулердің нақты құны көрсетіледі;

      16) 110.04.009 жолында аяқталмаған құрылысқа жіберілген ТМҚ, жұмыстар мен қызметтердің нақты құны көрсетіледі;

      17) 110.04.010 жолында жылдық жиынтық кірісті алу мақсатында емес пайдаланылған ТМҚ, жұмыстар мен қызметтердің құны көрсетіледі;

      18) 110.04.011 жолында салық кезеңінің соңына алдағы кезеңдердің шығыстарының сомасы көрсетіледі;

      19) 110.04.012 жолында 110.04.007 жолының сомасынан 110.04.008, 110.04.009 және 110.04.010 жолдарының сомасын шегерумен айқындалатын сатылған тауарлар (жұмыстар, қызметтер) бойынша шығыстардың жалпы сомасы көрсетіледі;

      20) 110.04.013А жолында есепті салық кезеңінің соңына ТМҚ өзіндік құнын бағалаудың қолданылатын әдісі көрсетіледі. "ЛИФО" әдісі бойынша өзіндік құнын бағалауды көрсетуге арналған торкөз толтырылуға жатпайды;

      21) 110.04.013В жолында пайдаланылатын бағалау әдісінің өзгеру фактісі көрсетіледі. Осы жолды ТМҚ өзіндік құнын олардың бағалау әдісін өзгертуі кезінде салық төлеуші толтырады;

      22) 110.04.014 жолында 110.04.013C жолының сомасынан 110.04.013D жолының сомасын шегерумен (110.04.013D - 110.04.013С) айқындалатын ТМҚ өзіндік құнының бағалау әдісінің өзгеруі кезінде алынған кіріс (залал) сомасы көрсетіледі.

      110.04.012 жолының шамасы 110.01.026 жолына көшіріледі.

      110.04.014 жолының шамасы 110.01.024G жолына көшіріледі.

7. Геологиялық зерттеуге, барлауға және табиғи ресурстарды
өндіруге дайындық жұмыстарына шығыстар және жер қойнауын
пайдаланушылардың басқа да шығыстары – 110.05-нысанын жасау

      44. Бұл нысан Салық кодексінің 101-бабына сәйкес немесе жер қойнауын пайдалануға арналған келісімшарт ережелеріне сәйкес шегерімдерге жатқызылуға жататын жер қойнауын пайдаланушының коммерциялық табудан кейін өндіру басталған уақытқа дейін геологиялық зерттеу мен барлауға, табиғи ресурстарды өндіруге дайындық жұмыстарына жұмсаған шығыстарын, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын айқындауға арналған.

      45. "Геологиялық зерттеуге, барлауға және табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстар" деген бөлімде:

      1) 110.05.001 жолы геологиялық зерттеуге шығыстардың сомасын көрсетуге арналған;

      2) 110.105.002 жолы бағалау және орналастыру кезеңінде барлау мен пайдалы қазбаларды өндіруге дайындық жұмыстарына шығыстардың сомасын көрсетуге арналған;

      3) 110.05.003 жолы жалпы әкімшілік шығыстардың сомасын көрсетуге арналған;

      4) 110.05.004А жолында қол қойылатын төленген бонус сомасы көрсетіледі;

      5) 110.05.004В жолында коммерциялық табылудың төленген бонусының сомасы көрсетіледі;

      6) 110.05.004С жолын жер қойнауын пайдалануға арналған келісімшарттар талаптарына сәйкес өндіру бонусын төлеушілер болып табылатын жер қойнауын пайдаланушылар толтырады;

      7) 110.05.005 жолын жер қойнауын пайдалануға арналған келісімшарттар талаптарына сәйкес тарихи шығыстарды төлеушілер болып табылатын жер қойнауын пайдаланушылар толтырады;

      8) 110.05.006 жолында өндірілген пайдалы қазбаларды сату бойынша шығыстардан басқа Салық кодексінің 101-бабы 1-тармағына сәйкес шегерімге жатқызылатын өзге шығыстар көрсетіледі;

      9) 110.05.007 жолында 110.05.001 – 110.05.006 жолдарының сомасы ретінде айқындалатын пайдалы қазбаларды өндіруге дайындық жұмыстары мен барлауға, геологиялық зерттеуге шығыстардың жалпы сомасы және салық төлеушінің басқа да шығыстары көрсетіледі;

      10) 110.05.008 жолында коммерциялық табудан кейін өндіру басталған уақытқа дейін табиғи ресурстарды өндіруге дайындық жұмыстары, барлау, геологиялық зерттеу өткізу кезеңіне келісімшарт жасалған шектерде жүзеге асырылатын қызмет бойынша жер қойнауын пайдаланушы алған кірістер сомасы көрсетіледі;

      11) 110.05.008А жер қойнауын пайдалану құқығын беруден түскен табыстар сомасы көрсетіледі;

      12) 110.05.009 жолында 110.05.007 жолында көрсетілген шығыстар сомасына азайтылмайтын 110.05.008 жолынан кірістер сомасы көрсетіледі. 110.05.010 және 110.05.011 жолдарының сомалары ретінде айқындалады;

      13) 110.05.010 жолында пайдалы қазбаларды сату кезінде жер қойнауын пайдаланушы алған кірістердің жалпы сомасы көрсетіледі;

      14) 110.05.011 жолында жылдық жиынтық табыстан алып тастауға жататын кірістердің жалпы сомасы көрсетіледі. 110.05.011А – 110.05.011F жолдарының сомасы ретінде айқындалады;

      15) 110.05.012 жолында 110.05.007 жолында алынған шығыстар сомасына азайтылатын кірістердің жалпы сомасы көрсетіледі. 110.05.008 және 110.05.009 жолдарының айырмасы ретінде айқындалады;

      16) 110.05.013 жолында 110.05.007 және 110.05.012 жолдарының оң айырмасы ретінде алынған, шегерімге жатқызылуы тиіс табиғи ресурстарды өндіруге дайындық жұмыстары мен геологиялық зерттеу, барлауға шығыстар сомасы көрсетіледі.

      Егер 110.05.013 жолы бойынша теріс мән алынған болса, көрсетілген сома табиғи ресурстарды өндіруге геологиялық зерттеу мен дайындық жұмыстарына шыққан шығыстарға, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарына түзетулерден түскен кірістер деп танылады.

      46. "Негізгі құралдар мен материалдық емес активтер сатып алуға жұмсалған шығыстар" деген бөлімде:

      1) 110.05.014 жолы негізгі құралдар мен материалдық емес активтер сатып алуға жұмсалған шығыстар сомасын көрсетуге арналған. 110.18.014А және 110.18.014В жолдарының қосындысымен айқындалады;

      2) 110.05.014А жолы негізгі құралдар сатып алуға жұмсалған шығыстарды көрсетуге арналған;

      3) 110.05.014В жолы жер қойнауын пайдалану құқығын сатып алуды қоса алғанда, материалдық емес активтерді сатып алуға жұмсалған шығыстар сомасын көрсетуге арналған.

      47. "Геологиялық зерттеуге және табиғи ресурстарды өндіруге дайындық жұмыстарына, негізгі және материалдық емес активтерді сатып алуға жұмсалған шығыстар" деген бөлімде:

      1) 110.05.015А жолында геологиялық зерттеуге және табиғи ресурстарды өндіруге дайындық жұмыстарына, негізгі және материалдық емес активтерді сатып алуға жұмсалған шығыстар сомасы көрсетіледі. Келісімшарт қолданысының бірінші салық кезеңінде осы жолға 110.05.013 жолында айқындалған сома, одан кейінгі салық кезеңдеріне – бұрынғы салық кезеңі үшін 110.04.013, 110.05.014, 110.05.016 жолдарында айқындалған сома көшіріледі;

      2) 110.05.015ВІ жолында 25 пайыз мөлшерінде амортизацияның шекті нормасы көрсетіледі;

      3) 110.05.015ВІІ жолында шекті нормадан аспайтын (25%) жер қойнауын пайдаланушы қолданатын амортизацияның нормасы көрсетіледі;

      4) 110.05.015С жолында 110.05.015А және 110.05.015ВІІ жолдарының туындысы ретінде айқындалатын есепті салық кезеңіндегі шегерімге жатқызылуы тиіс амортизациялық аударымдар сомасы көрсетіледі;

      5) 110.05.016 жолында 110.05.015А және 110.05.015С жолдарының айырмасы ретінде айқындалатын келесі салық кезеңіне көшірілетін шығыстар сомасы көрсетіледі;

      48. "Қазақстандық кадрларды оқытуға және әлеуметтік саланы дамытуға шығыстар" деген бөлімде жер қойнауын пайдалануға арналған келісімшарт талаптары мен заң нормаларына сәйкес жер қойнауын пайдаланушылар толтырады:

      1) 110.05.017 жолында есепті салық кезеңі үшін келісімшарт шегінде айқындалған қазақстандық кадрларды оқытуға, өңірлердің әлеуметтік саласын дамытуға шығыстар сомасы көрсетіледі;

      2) 110.05.018 жолында есепті салық кезеңі үшін қазақстандық кадрларды оқытуға, өңірлердің әлеуметтік саласын дамытуға жер қойнауын пайдаланушы нақты жүргізілген шығыстардың сомасын көрсетуге арналған;

      3) 110.05.019 жолында шегерімге жататын қазақстандық кадрларды оқытуға, өңірлердің әлеуметтік саласын дамытуға шығыстар сомасы көрсетіледі. 110.05.017 және 110.05.018 жолдарының ең аз мәні ретінде айқындалады;

      4) 110.05.020 жолында инфрақұрылымды дамытуға шығыстарды қоса алғанда, өзге де шығыстардың сомасы көрсетіледі.

      110.05.013 жолының шамасы 110.05.013 жолы бойынша теріс мән көрсетілген жағдайда 110.01.021 жолына көшіріледі.

      110.05.015С, 110.05.019 бен 110.05.020 жолдарының шамасы110.01.033 жолына көшіріледі.

8. Тіркелген активтер бойынша амортизациялық аударымдар,
жөндеуге шығыстар және басқа да шегерімдер – 110.06-нысанын
жасау

      49. Бұл нысан салық салу мақсатында тіркелген активтер бойынша амортизациялық аударымдар сомасын, жөндеуге шығыстарды және басқа да шегерімдерді, сондай-ақ қолданылатын салық режимі мен жер қойнауын пайдалануға арналған келісімшарттың ережелеріне сәйкес кіші топтың теңгерімдік құнынан есептен шыққан тіркелген активтердің (І және ІІ активтерден басқа) құн асуынан кірістерді айқындауға арналған.

      50. "Ғимараттар, құрылыстар" деген бөлімде:

      110.06.001 жолы ғимараттар, құрылыстар бойынша шегерімдерді көрсетуге арналған.

      51. "Құрылыстар" бөлімінде:

      110.06.002 жолы ғимараттар бойынша шегерімдерді көрсетуге арналған.

      52. "Негізгі құралдардың қалған кіші топтары" деген бөлімде:

      110.06.003 жолы негізгі құралдардың қалған кіші тобы бойынша шегерімдерді көрсетуге арналған.

      53. "Негізгі құралдар бойынша барлығы" деген бөлімде:

      110.06.004 жолы негізгі құралдар бойынша шегерімдердің жиынтық сомаларын көрсетуге арналған. 110.19.001, 110.19.002, 110.19.003 тиісті жолдарының сомасы ретінде айқындалады.

      54. "Ғимараттар, құрылыстар", "Құрылыстар", "Негізгі құралдардың қалған кіші топтары" және "Негізгі құралдар бойынша барлығы" деген бөлімдерінде 110.06.008 жолында көрсетілетін сатып алынған технологиялық жабдықтардың құны есепке алынбайды.

      55. "Материалдық емес активтер" деген бөлімде:

      1) 110.06.005А жолында өткен салық кезеңі үшін 110.06.005 I жолынан көшірілетін есепті салық кезеңінің басындағы кіші топтың материалдық емес активтерінің құндық теңгерімінің шамасы көрсетіледі;

      2) 110.06.005В жолында салық және бюджетке төленетін басқа да міндетті төлемдер туралы заңнамалық актісі мен жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес кіші топтың материалдық емес құралдарының қайта бағалау сомасы көрсетіледі;

      3) 110.06.005С жолында есепті салық кезеңі ішінде сатып алынған, тегін алынған, сондай-ақ жарғылық капиталға салымы ретінде түскен және жылдық жиынтық табыс алу үшін пайдаланылатын материалдық емес активтердің құны көрсетіледі. Көрсетілген материалдық емес активтердің құны Салық кодексінің 106-бабына сәйкес айқындалады. Бұл бағанда, сондай-ақ Салық кодексінің 110-бабы 2-тармағына сәйкес екі еселенген нормамен амортизациялық аударымдар сомасы есептелген материалдық емес активтердің қалдық құны көрсетіледі;

      4) 110.06.005D жолында материалдық емес активтерді өткізуден, қаржы лизингіне, жарғылық капиталға салым ретінде беруден, сондай-ақ есептен шығару, бүліну, жойылу, жоғалу кезінде сақтандырылған материалдық емес активтер бойынша алынған және/немесе алуға жататын сома көрсетіледі;

      5) 110.06.005Е жолында есепті салық кезеңінің соңындағы кіші топтың материалдық емес активтерінің құндық теңгерімінің шамасы көрсетіледі (110.06.005А және 110.06.005В және 110.06.005С – 110.06.005D);

      6) 110.06.005 F жолында есепті салық кезеңі үшін есептелген амортизациялық аударымдар сомасы көрсетіледі (110.06.005Е х 110.06.005К);

      7) 110.06.005 G жолында Салық кодексінің 111-бабы 2-тармағына сәйкес немесе қолданылатын салық режимі мен Жер қойнауын пайдалануға арналған келісімшарттың ережелеріне сәйкес есепті салық кезеңінің аяғындағы шамасы 300 айлық есептік көрсеткіштен кем соманы құрайтын кіші топтың теңгерімдік құны көрсетіледі;

      8) 110.06.005Н жолында Салық кодексінің 111-бабы 1-тармағына сәйкес немесе қолданылатын салық режимі мен жер қойнауын пайдалануға арналған келісімшарттың ережелеріне сәйкес егер есепті салық кезеңінің аяғында осы кіші топтың барлық тіркелген активтері жойылса, 110.06.005Е жолында көрсетілген сомаға тең есепті салық кезеңінің аяғындағы кіші топтың теңгерімдік құны көрсетіледі;

      9) 110.06.005І жолында Салық кодексінің 108-бабы 2-тармағында көзделген түзету есебімен (110.06.005E – 110.06.005F – 110.06.005G –110. 06.005Н) және амортизациялық аударымдар сомасына кемітілген есепті салық кезеңінің аяғындағы кіші топтың теңгерімдік құны ретінде айқындалатын кіші топтың құндық теңгерімі көрсетіледі.

      10) 110.06.005J жолында амортизацияның шекті нормалары пайыздарда көрсетіледі;

      11) 110.06.005К жолында салық төлеушілер қолданатын материалдық емес активтер бойынша амортизацияның нормалары, бірақ 110.19.005J жолында көрсетілген шектен жоғары емес пайызда көрсетіледі.

      56. "Өзгелері" деген бөлімде:

      1) 110.06.006 жолы кіші топтың құндық теңгерімінен шығарылған тіркелген активтер құнының асып кетуінен түскен табысты көрсетуге арналған;

      2) 110.06.007 жолы Салық кодексінің 113-бабы 4 және5-тармақтарына сәйкес шегерімге жатқызылуы тиіс, жалға алу келісімшартына сәйкес жалға беруші жүргізген және жалға беруші өтемеген жалға алған негізгі құралдарды жөндеуге кеткен шығыстардың сомасын көрсетуге арналған;

      3) 110.06.008 жолы салық және бюджетке төленетін басқа да міндетті төлемдер туралы заңнамалық акті мен жер қойнауын пайдалануға арналған келісімшарт ережелеріне сәйкес белгіленген амортизация нормасының шегінде өндірістік мақсатта пайдаланатын сатып алған технологиялық жабдықтардың құнының сомаларын көрсетуге арналған;

      4) 110.06.009 жолы салық және бюджетке төленетін басқа да міндетті төлемдер туралы заңнамалық акті мен жер қойнауын пайдалануға арналған келісімшарт ережелеріне сәйкес белгіленген пайдалану мерзімімен өз құрылысы бойынша шығыстарды көрсетуге арналған.

      110.06.004F және 110.06.008C жолдарының шамасы 110.01.037А жолына көшіріледі.

      110.06.005F жолының шамасы 110.01.037В жолына көшіріледі.

      110.06.004J және 110.06.005H жолдарының шамасы 110.01.037D жолына көшіріледі.

      110.06.004I және 110.06.005G жолдарының шамасы 110.01.037Е жолына көшіріледі.

      110.06.004G және 110.06.007I жолдарының шамасы 110.01.037G жолына көшіріледі.

      110.06.006 жолының шамасы 110.01.008 жолына көшіріледі.

      110.06.008D жолының шамасы 110.01.037Н жолына көшіріледі.

      110.06.009С жолының шамасы 110.01.037I жолына көшіріледі.

9. Алғаш рет пайдалануға енгізілген тіркелген активтер бойынша
амортизациялық аударымдар – 110.07-нысанын жасау

      57. Бұл нысан салық төлеуші Қазақстан Республикасының аумағында алғаш рет пайдалануға енгізілген және қолданылатын салық режиміне және жер қойнауын пайдалануға арналған келісімшарт ережелеріне сәйкес шегерімге жатқызылуы тиіс жылдық жиынтық табыс алу үшін пайдаланылатын тіркелген активтер бойынша амортизациялық аударымдарды айқындауға арналған.

      Салық кодексінің 110-бабы 2-тармағына сәйкес есептелген амортизациялық аударымдарын салық төлеуші шегерімге жатқызған кезде, осы нысан үш жыл ішінде жиынтық жылдық табыс алу мақсатында тіркелген активтерді пайдалануды растау үшін келесі үш салық кезеңіне беріледі.

      58. "Алғаш рет пайдалануға енгізілген тіркелген активтер бойынша амортизациялық аударымдар" бөлімінде:

      110.07.001 жолы Қазақстан Республикасының аумағында алғаш рет пайдалануға енгізілген тіркелген активтер бойынша амортизациялық аударымдардың жиынтық сомасын көрсетуге арналған.

      110.07.001В жолының шамасы 110.01.037С жолына көшіріледі.

10. Салық салуда жеңілдігі бар елде алынған табыс –
110.08-нысанын жасау

      59. Осы нысан резидент салық төлеушінің Салық кодексінің 130-бабына сәйкес резидент салық төлеушінің салық салынатын табысына қосатын салық салуда жеңілдігі бар елдерде орналасқан және (немесе) тіркелген резидент емес заңды тұлғалардың пайдаларының жалпы сомаларын айқындауына арналған. Салық салуда жеңілдігі бар елді айқындау Салық кодексінің 130-бабы 2-тармағында көзделген

      60. "Есептік көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында салық салуда жеңілдігі бар елдерде орналасқан және (немесе) тіркелген, жарғылық капиталында салық төлеуші-резиденттің үлесі 10%-тен көп үлесті құрайтын резидент емес заңды тұлғаның атауы көрсетіледі;

      3) С бағанында осы Қағидалардың 62-тармағына сәйкес В бағанында көрсетілген резидент емес салық төлеушінің резиденттік елінің коды көрсетіледі;

      4) D бағанында В бағанында көрсетілген резидент емес салық төлеушінің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі;

      5) Е бағанында резидент салық төлеушінің В бағанында көрсетілген резидент еместің жарғылық капиталындағы қатысу үлесі пайызда көрсетіледі;

      6) F бағанында осы Қағидалардың 61-тармағына сәйкес резидент еместің пайда сомасы айқындалған валюта коды көрсетіледі;

      7) G бағанында В бағанында көрсетілген резидент емес заңды тұлғаның оның шоғырландырылған қаржылық есептілігі бойынша айқындалған шоғырландырылған пайда сомасы шетел валютасында көрсетіледі. В бағанында көрсетілген резидент еместің пайдасының жалпы сомасы осы Декларацияға қоса берілген сол сияқты резидент еместің шоғырландырылған қаржылық есептілігімен расталады;

      8) Н бағанында 100% ((GхЕ)/100%) G және Е бағандарының деректерінің туындысына қатынасы ретінде айқындалатын Қазақстан Республикасының салық төлеуші-резидентінің салық салынатын кірісіне қосылатын пайда сомасы шетел валютасында көрсетіледі;

      9) I бағанында В бағанында көрсетілген резидент емес заңды тұлғаның салық кезеңінің соңғы күніне валюта айырбасының нарықтық бағамы бойынша ұлттық валютада қайта есептелген Н бағанында көрсетілген пайда сомасы көрсетіледі.

11. Табыстардың, валюталардың, елдердің, халықаралық келісімдер
түрлерінің кодтары

      61. Декларация толтыру кезінде мынадай табыс түрлерін кодтауды пайдалану керек.

      1) Қазақстан Республикасындағы көздерден табыстар:

      1010 – Қазақстан Республикасының аумағына тауарларды өткізуден түскен табыстар;

      1011 – Қазақстан Республикасында орналасқан тауарларды сыртқы сауда қызметін жүзеге асыру шеңберінде одан тыс өткізуден түскен табыстар;

      1020 – Қазақстан Республикасында жұмыстарды орындаудан, қызметтерді көрсетуден түскен табыстар;

      1021 – резидентке Қазақстан Республикасының шегінен тыс басқарушылық, қаржылық (тәуекелдерді сақтандыру және (немесе) қайта сақтандыру бойынша қызмет көрсетулерді қоспағанда), консультациялық, аудиторлық, заң (өкілдік және соттарда және алқалық органдарда мүдделерді қорғау бойынша қызметтерді, сондай-ақ нотариалды қызметтерді қоспағанда) қызметтерін көрсетуден түскен табыс;

      1022 – егер алынатын қызметтер осындай тұрақты мекеменің қызметімен байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент емеске Қазақстан Республикасының шегінен тыс басқарушылық, қаржылық (тәуекелдерді сақтандыру және (немесе) қайта сақтандыру бойынша қызмет көрсетулерді қоспағанда), консультациялық, аудиторлық, заң (өкілдік және соттарда және алқалық органдарда мүдделерді қорғау бойынша қызметтерді, сондай-ақ нотариалды қызметтерді қоспағанда) қызметтерін көрсетуден түскен табыс;

      1030 – Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар мемлекетте тіркелген тұлғаның нақты орындалған (көрсетілген, сатылған) орнына қарамастан жұмыстарды орындаудан, қызметтерді көрсетуден, тауарларды сатудан түскен табыстары, сондай-ақ аталған тұлғаның резиденттен алатын өзге де табыстары;

      1031 – Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар мемлекетте тіркелген тұлғаның нақты орындалған (көрсетілген, сатылған) орнына қарамастан жұмыстарды орындаудан, қызметтерді көрсетуден, тауарларды сатудан түскен табыстары, сондай-ақ аталған тұлғаның Қазақстан Республикасында тұрақты мекемесі бар резидент еместен, егер алатын жұмыстары, қызметтері, тауарлары осындай тұрақты мекемеге байланысты болса, олардан алатын өзге де табыстары;

      1040 – Қазақстан Республикасының аумағында орналасқан мүлікті өткізу нәтижесінде алынған құн өсімінен табыс;

      1041 – резидент шығарған бағалы қағаздарды сату нәтижесінде алынған құн өсімінен табыс;

      1042 – Қазақстан Республикасында орналасқан резидент заңды тұлғада, консорциумда қатысу үлестерін сату нәтижесінде алынған құн өсімінен табыс;

      1043 – егер резидент емес заңды тұлғаның осындай акцияларының немесе активтерінің құнының 50 пайызынан астамын Қазақстан Республикасында орналасқан мүлік құрайтын болса, резидент емес шығарған акцияларды сату нәтижесінде алынған құн өсімінен табыс;

      1044 – егер резидент емес заңды тұлғаның осындай қатысу үлестерінің немесе активтерінің құнының 50 пайызынан астамын Қазақстан Республикасында орналасқан мүлік құрайтын болса, резидент емес заңды тұлғада қатысу үлестерін сату нәтижесінде алынған құн өсімінен табыс;

      1050 – талап ету құқығын берген салық төлеуші үшін резиденттен қарызды талап ету құқықтарын беруден табыстар;

      1051 – талап ету құқығын берген салық төлеуші үшін Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      1060 – талап ету құқығын сатып алған салық төлеуші үшін резиденттен қарызды талап ету құқықтарын беруден табыстар;

      1061 – талап ету құқығын сатып алған салық төлеуші үшін Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      1070 – резиденттің мiндеттемелерiн, оның iшiнде жұмыстарды (қызмет көрсетулерді) орындауға жасасқан келiсiмшарттар (шарттар, келiсiмшарттар) бойынша және (немесе) тауарларды жеткiзуге сыртқы сауда келiсiмшарттары бойынша орындамағаны немесе тиiсiнше орындамағаны үшiн тұрақсыздық айыптары (айыппұлдар, өсiмақылар)

      1071 – резидент еместің, мұндай резидент еместердің Қазақстан Республикасындағы қызметi барысында туындаған мiндеттемелерiн, оның iшiнде жұмыстарды (қызмет көрсетулерді) орындауға жасасқан келiсiмшарттар (шарттар, келiсiмшарттар) бойынша және (немесе) тауарларды жеткiзуге сыртқы сауда келiсiмшарттары бойынша орындамағаны немесе тиiсiнше орындамағаны үшiн тұрақсыздық айыптары (айыппұлдар, өсiмақылар);

      1080 – резидент заңды тұлғадан түсетін дивидендтер түріндегі табыстар;

      1081 – Қазақстан Республикасында орналасқан пайлық инвестициялық қорлардан түсетін дивидендтер түріндегі табыстар;

      1090 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын резидент емес үшін Қазақстан Республикасында салық міндеттемелерін орындау жүктелмеген сенімгерлікпен басқарушы-резиденттен мүлікті сенімгерлікпен басқаруды тағайындау туралы акт бойынша алынған табыстар;

      1100 – резиденттен алынатын борыштық бағалы қағаздар бойынша сыйақыларды қоспағанда, сыйақылар түріндегі табыстар;

      1101 – егер резидент еместің берешегі оның тұрақты мекемесіне немесе мүлкіне қатысты болса, Қазақстан Республикасында тұрақты мекемесі немесе сонда орналасқан мүлкі бар резидент еместен алынған борыштық бағалы қағаздарды қоспағанда, сыйақылар түріндегі табыстар;

      1110 – резидент эмитенттен алынатын борыштық бағалы қағаздар бойынша сыйақылар түріндегі табыстар;

      1111 – егер резидент еместің берешегі оның тұрақты мекемесіне немесе мүлкіне қатысты болса, Қазақстан Республикасында тұрақты мекемесі немесе сонда орналасқан мүлкі бар резидент емес эмитенттен алынған борыштық бағалы қағаздар бойынша сыйақылар түріндегі табыстар;

      1120 – резиденттен алынатын роялти түріндегі табыстар;

      1121 – егер роялти төлеу бойынша шығыстар осындай тұрақты мекеменің қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент еместен алынатын роялти түріндегі табыстар;

      1130 – Қазақстан Республикасында орналасқан мүлкін жалға беруден түсетін табыстар;

      1140 – Қазақстан Республикасында орналасқан жылжымайтын мүліктен алынатын табыстар;

      1150 – Қазақстан Республикасында туындайтын сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      1151 – Қазақстан Республикасында туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      1160 – халықаралық тасымалдарда көліктік қызмет көрсетуден табыстар;

      1661 – Қазақстан Республикасы ішінде көліктік қызмет көрсетуден табыстар;

      1170 – Қазақстан Республикасының аумағында орналасқан құбыр жолдарын, электр беру желілерін (ЭБЖ), оптикалық-талшықты байланыс желілерін пайдаланудан алынатын табыстар;

      1180 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасындағы қызметтен түсетін резидент емес жеке тұлғаның табыстары;

      1181 – жұмыс беруші болып табылатын резидент емеспен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасындағы қызметтен түсетін резидент емес жеке тұлғаның табыстары;

      1190 – өздерiне резидентке қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер. Бұл ретте мұндай тұлғалардың басқарушылық міндеттерін нақты орындайтын орнының маңызы жоқ;

      1200 – жұмыс беруші болып табылатын резидент Қазақстан Республикасында тұруына байланысты төлейтін резидент емес жеке тұлғаның үстемақылары;

      1201 – резидент емес жеке тұлғаның Қазақстан Республикасында тұруына байланысты жұмыс беруші болып табылатын резидент емес оған төлейтін үстемеақы;

      1210 – жұмыс беруші (резидент немесе резидент емес) еңбек шартының (келісімшартының) негізінде немесе өзге де тұлға қызметтер көрсетуге (жұмыстарды орындауға) арналған шарттың негізінде шеккен, резидент емес жеке тұлғаны материалдық, әлеуметтік игіліктермен қамтамасыз етуге жұмсалған шығыстарды қоса алғанда, осындай жеке тұлғаның Қазақстан Республикасындағы қызметінен түсетін табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оның балаларын оқу орындарында оқытуға жұмсалатын шығыстар, оның отбасы мүшелерінің демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      1211 – өзге тұлға еңбек шартының (келісімшартының) негізінде немесе өзге де тұлға қызметтер көрсетуге (жұмыстарды орындауға) арналған шарттың негізінде шеккен, резидент емес жеке тұлғаны материалдық, әлеуметтік игіліктермен қамтамасыз етуге жұмсалған шығыстарды қоса алғанда, осындай жеке тұлғаның Қазақстан Республикасындағы қызметінен түсетін табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оның балаларын оқу орындарында оқытуға жұмсалатын шығыстар, оның отбасы мүшелерінің демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      1220 – резидент жинақтаушы зейнетақы қоры жүзеге асыратын зейнетақы төлемдері;

      1230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино артистеріне, радио, теледидар қызметкеріне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасындағы қызметтен төленетін табыстар;

      1240 – резидент төлейтiн ұтыстар;

      1241 – егер ұтыс төлемі тұрақты мекеме қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент емес төлейтiн ұтыстар;

      1250 – Қазақстан Республикасында тәуелсіз жеке (кәсіби) қызмет көрсетуден алынған табыстар;

      1260 – Қазақстан Республикасында орналасқан мүлiктi тегiн алу түріндегі табыстар;

      1261 – Қазақстан Республикасында орналасқан мүлiктi тегiн алудан табыстар;

      1270 – туынды қаржы құралдары бойынша табыстар;

      1280 – міндеттемені есептен шығарудан табыстар;

      1290 – күмәндi мiндеттемелер бойынша табыстар;

      1300 – лицензия негізінде банктер мен банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар жасаған провизиялардың мөлшерiн азайтудан табыстар;

      1310 – сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан табыстар;

      1320 – кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алынған табыстар;

      1330 – тіркелген активтерді шығарудан түскен табыстар;

      1340 – геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түскен табыстар;

      1350 – кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түскен табыстар;

      1360 – бірлескен қызметті жүзеге асырудан табыстар;

      1370 – бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      1380 – оң бағамдық айырма сомасының қаржы есептілігінің халықаралық стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы заңнаманың талаптарына сәйкес айқындалған теріс бағамдық айырма сомасынан асып кетуі;

      1390 – әлеуметтiк сала объектiлерiн пайдалану кезiнде алынған табыстар;

      1400 – мүліктік кешен ретінде кәсіпорынды сатудан түскен табыстар;

      1410 – сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы не сенімгерлікпен басқару туындайтын өзге де жағдайларда пайда алушы алған (алуға тиіс) мүлікті сенімгерлікпен басқарудан түскен таза табыс;

      1420 – ислам банкінде орналастырылған инвестициялық депозит бойынша табыс;

      1430 – Қазақстан Республикасындағы кәсіпкерлік қызмет нәтижесінде туындайтын басқа да табыстар.

      2) Қазақстан Республикасынан тыс көздерден табыстар:

      2010 – Қазақстан Республикасынан тыс, шет мемлекетте орналасқан тауарларды өткізуден түскен табыстар;

      2020 – Қазақстан Республикасынан тыс жерлерде жұмыстарды орындаудан, қызметтерді көрсетуден түскен табыстар;

      2021 – резидент емеске Қазақстан Республикасының шегінен тыс басқарушылық, қаржылық (тәуекелдерді сақтандыру және (немесе) қайта сақтандыру бойынша қызмет көрсетулерді қоспағанда), консультациялық, аудиторлық, заң (өкілдік және соттарда және алқалық органдарда мүдделерді қорғау бойынша қызметтерді, сондай-ақ нотариалды қызметтерді қоспағанда) қызметтерін көрсетуден түскен табыстар;

      2030 – Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместен резидент алатын осындай мемлекетте жұмыстарды орындаудан, қызметтерді көрсетуден, тауарларды сатудан түскен табыстар, сондай-ақ өзге де табыстар;

      2040 – Қазақстан Республикасынан тыс аумақта орналасқан мүлікті өткізу нәтижесінде алынған құн өсімінен табыстар;

      2041 – резидент емес шығарған бағалы қағаздарды сату нәтижесінде алынған құн өсімінен табыстар;

      2042 – Қазақстан Республикасынан тыс орналасқан резидент емес заңды тұлғада, консорциумда қатысу үлестерін сату нәтижесінде алынған құн өсімінен табыстар;

      2043 – егер резидент емес заңды тұлғаның осындай қатысу үлестерін немесе активтерінің құнының 50 пайызынан астамын Қазақстан Республикасында орналасқан мүлік құрайтын болса, резидент емес шығарған акцияларды сату нәтижесінде алынған құн өсімінен табыстар;

      2044 – егер резидент емес заңды тұлғаның осындай қатысу үлестерінің немесе активтерінің құнының 50 пайызынан астамын Қазақстан Республикасында орналасқан мүлік құрайтын болса, резидент емес заңды тұлғада қатысу үлестерін сату нәтижесінде алынған құн өсімінен табыстар;

      2050 – талап ету құқығын берген салық төлеуші үшін резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      2060 – талап ету құқығын сатып алған салық төлеуші үшін резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      2070 – резиденттің мiндеттемелерiн, оның iшiнде Қазақстан Республикасының шегінен тыс жұмыстарды (қызмет көрсетулерді) орындауға жасасқан келiсiмшарттар (шарттар, келiсiмшарттар) бойынша және (немесе) тауарларды жеткiзуге сыртқы сауда келiсiмшарттары бойынша орындамағаны немесе тиiсiнше орындамағаны үшiн тұрақсыздық айыптары (айыппұлдар, өсiмақылар);

      2080 – резидент емес заңды тұлғадан түсетін дивидендтер түріндегі табыстар;

      2081 – Қазақстан Республикасынан тыс орналасқан пайлық инвестициялық қорлардан түсетін дивидендтер түріндегі табыстар;

      2090 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындаудың басқа жағдайларында пайда алушы болып табылатын резидент үшін Қазақстан Республикасынан тыс жерлерде салық міндеттемесін орындау жүктелмеген резидент емес сенімгерлікпен басқарушыдан мүлікті сенімгерлікпен басқаруды белгілеу туралы акті бойынша алынған табыстар;

      2100 – резидент еместен алынан борыштық бағалы қағаздарды қоспағанда сыйақылар түріндегі табыстар;

      2110 – резидент емес эмитенттен алынатын борыштық бағалы қағаздар бойынша сыйақылар түріндегі табыстар;

      2120 – резидент еместен алынатын роялти түріндегі табыстар;

      2130 – Қазақстан Республикасының шегінен тыс орналасқан мүлкін жалға беруден түсетін табыстар;

      2140 – Қазақстан Республикасының шегінен тыс орналасқан жылжымайтын мүліктен алынатын табыстар;

      2150 – Қазақстан Республикасының шегінен тыс туындайтын сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      2151 – Қазақстан Республикасының шегінен тыс туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      2110 – резидент еместен алынатын, халықаралық тасымалдарда көліктік қызмет көрсетуден табыстар;

      2161 – резидент еместен алынатын, Қазақстан Республикасының шегінен тыс көліктік қызмет көрсетуден табыстар;

      2170 – Қазақстан Республикасының шегінен тыс орналасқан құбыр жолдарын, электр беру желілерін (ЭБЖ), оптикалық-талшықты байланыс желілерін пайдаланудан алынатын табыстар;

      2180 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасының шегінен тыс қызметтен түсетін резидент емес жеке тұлғаның табыстары;

      2181 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасының шегінен тыс қызметтен түсетін резидент жеке тұлғаның табыстары;

      2190 – өздерiне резидент емеске қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер. Бұл ретте мұндай тұлғалардың басқарушылық міндеттерін нақты орындайтын орнының маңызы жоқ;

      2200 – резидент жеке тұлғаның Қазақстан Республикасының шегінен тыс тұруына байланысты жұмыс беруші болып табылатын резидент емес оған төлейтін үстемеақы;

      2201 – резидент жеке тұлғаның Қазақстан Республикасынан тыс тұруына байланысты жұмыс беруші болып табылатын резидент оған төлейтін үстемеақы;

      2210 – еңбек шарты (келісімшарт) негізінде жұмыс беруші (резидент немесе резидент емес) төлеген резидент жеке тұлғаның материалдық, әлеуметтiк игiлiктерін қоса алғанда, материалдық пайда түріндегі Қазақстан Республикасының шегінен тыс қызметінен резидент жеке тұлғаның табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оқу мекемелерiнде оның балаларын оқытуға шығыстар, олардың отбасы мүшелерiнiң демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      2211 – қызмет көрсетуге (жұмыстарды орындауға) шарт негізінде өзге тұлға төлеген резидент жеке тұлғаның материалдық, әлеуметтiк игiлiктерін қоса алғанда, материалдық пайда түріндегі Қазақстан Республикасының шегінен тыс қызметінен резидент жеке тұлғаның табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оқу мекемелерiнде оның балаларын оқытуға шығыстар, олардың отбасы мүшелерiнiң демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      2220 – резидент емес жинақтаушы зейнетақы қорлары жүзеге асыратын зейнетақы төлемдері;

      2230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино артистеріне, радио, теледидар қызметкеріне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасынан тыс қызметтен төленетін табыстар;

      2240 – резидент еместер төлейтiн ұтыстар;

      2250 – Қазақстан Республикасынан тыс тәуелсiз жеке (кәсiби) қызмет көрсетуден алынған табыстар;

      2260 – Қазақстан Республикасынан тыс орналасқан мүлiктi тегiн алу түріндегі табыстар;

      2261 – Қазақстан Республикасынан тыс орналасқан мүлiктi тегiн алудан табыстар;

      2270 – туынды қаржы құралдары бойынша табыстар;

      2280 – міндеттемені есептен шығарудан табыстар;

      2290 – Қазақстан Республикасынан тысқарыда шеккен күмәндi мiндеттемелер бойынша табыстар;

      2300 – резидент еместен алынатын, лицензия негізінде банктер мен банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар жасаған провизиялардың мөлшерiн азайтудан табыстар;

      2310 – резидент еместен алынатын, сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан табыстар;

      2320 – Қазақстан Республикасының шегінен тыс кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алынған табыстар;

      2330 – Қазақстан Республикасынан тыс тіркелген активтерді шығарудан түскен табыстар;

      2340 – Қазақстан Республикасынан тыс геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түскен табыстар;

      2350 – Қазақстан Республикасының шегінен тыс кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түскен табыстар;

      2360 – Қазақстан Республикасының шегінен тыс бірлескен қызметті жүзеге асырудан табыстар;

      2370 – бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      2380 – оң бағамдық айырма сомасының қаржы есептілігінің халықаралық стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы Заңнамасының талаптарына сәйкес айқындалған теріс бағамдық айырма сомасынан асып кетуі;

      2390 – Қазақстан Республикасының шегінен тыс әлеуметтiк сала объектiлерiн пайдалану кезiнде алынған табыстар;

      2400 – Қазақстан Республикасының шегінен тыс мүліктік кешен ретінде кәсіпорынды сатудан түскен табыстар;

      2410 – Қазақстан Республикасының шегінен тыс сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы не сенімгерлікпен басқару туындаудың өзге де жағдайларында пайда алушы алған (алуға тиіс) мүлікті сенімгерлікпен басқарудан табыс;

      2420 – Қазақстан Республикасының шегінен тыс кәсіпкерлік қызмет нәтижесінде туындайтын басқа да табыстар.

      62. Валюта кодын толтыру кезінде "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы Комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – Шешім) бекітілген 23 "Валюталар жіктеушісінің" қосымшасына сәйкес валюта кодтауды пайдалану қажет;

      63. Ел кодын толтыру кезінде шешімге 22 "Әлем елдерінің жіктеуіші" қосымшасына сәйкес елдерді кодтауды пайдалану қажет.

      64. Декларацияны толтыру кезінде халықаралық шарт (келісім) түрлерін мынадай кодтауды пайдалану қажет:

      01 – Табыстар пен капиталға қосарланған салық салуды болдырмау және салық төлеуден жалтаруға жол бермеу туралы конвенция;

      02 – Ислам Даму Банкiнiң құрылтай шарты;

      03 – Орталық Азия аймақтық экологиялық орталығы жұмысының жағдайлары жөніндегi келісім;

      04 – Азия Даму Банкінің құрылтай шарты;

      05 – Жаңа Үкіметтік ғимараттың құрылысы жобасына грантты пайдалану бойынша келісім;

      06 – Қаржылық ынтымақтастық туралы келісім;

      07 – Өзара түсiнiстiк туралы меморандум;

      08 – Континентаралық баллистикалық ракеталардың шахталық ұшыру қондырғыларын, апатты жағдайлардың салдарын жоюға және ядролық қарудың таралуына жол бермеуге қатысты келісім;

      09 – Халықаралық қайта құру және даму банкiнiң келісімі;

      10 – Халықаралық валюталық қордың келісімі;

      11 – Халықаралық қаржылық корпорацияның келісімі;

      12 – Инвестициялық дауларды реттеу жөніндегі конвенция;

      13 – Еуропалық Қайта құру және Даму банкiн құру туралы;

      14 – Дипломатиялық қатынастар туралы Вена конвенциясы;

      15 – Орталық Азия университетін құру жөніндегі шарт;

      16 – Инвестициялар кепiлдiгiнiң көп жақты агенттiгiн құру туралы;

      17 – "Нұр–Мүбарак" ислам мәдениетінің Египет университеті туралы келісім;

      18 – Әуе қатынасы туралы келісім;

      19 – "Агросервистік қызметті қолдау" жобасын дайындауға арналған Халықаралық Қайта құру және Даму Банкінің грантын беру туралы келісім;

      20 – "Қазақстан Республикасында ауылдық елдi мекендердi сумен жабдықтау" жобасын жүзеге асыру үшiн Жапония Yкiметiнiң грантын тарту туралы ноталар алмасу нысанындағы келiсiм;

      21 – Еуразиялық экономикалық қоғамдастықтың артықшылықтары мен иммунитеттері туралы конвенция;

      22 – Өзге де халықаралық келiсiмшарттар (келiсiмдер, конвенциялар).

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Корпоративтік табыс салығы бойынша салық есептілігін
(декларацияны) жасау қағидалары (130.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Корпоративтік табыс салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (130.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі), "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" Қазақстан Республикасының кодексін (Салық кодексі) қолданысқа енгізу туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Заңына сәйкес әзірленген және корпоративтік табыс салығын есептеуге арналған корпоративтік табыс салығы бойынша салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны:

      акционерлік қоғамдарды, мекемелерді және пәтерлер (үй-жайлар) иелері кооперативтерінен басқа тұтыну кооперативтерін қоспағанда Салық кодексінің 134-бабы 2-тармағында көрсетілген табыстар бойынша Салық кодексінің 134-бабы 1-тармағының шарттарына сай келетін коммерциялық емес ұйымдар;

      Салық кодексінің 135-1-бабы 1-тармағының 1) және 2) тармақшаларында көрсетілген және Салық кодексінің 134-бабы 2-тармағында көрсетілген табыстар бойынша Салық кодексінің 134-бабы 1-тармағының шарттарына сай келетін дербес білім беру ұйымдары жасайды.

      2. Декларация декларацияның өзінен (130-нысан) және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (130.01-ден 130.03-ке дейінгі нысандар) тұрады.

      3. Декларация толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар декларациядағы тиісті көрсеткіштерді көрсетуді талап ететін жолдарды толтыру кезінде міндетті тәртіпте жасалады.

      6. Декларацияға қосымшалар оларда көрсетілуі тиіс деректер болмаған кезде жасалмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларация жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің не оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      13. Қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының

      4) тармақшасы қолданысқа енгізілген күннен бастап бизнес-сәйкестендіру нөмірі міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (130.00-нысан)

      15. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолында сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) БСН – салық төлеушінің бизнес-сәйкестендіру нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолында сенімгерлікпен басқарушының бизнес-сәйкестендіру нөмірі көрсетіледі. Болған кезде көрсетіледі;

      3) салық есептілігі табыс етілетін салық кезеңі – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі;

      5) декларацияның түрі.

      Тиісті торкөздер декларацияның Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызылуы ескеріле отырып, белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрін тапсырған жағдайда толтырылады;

      7) салық төлеушінің санаты.

      Торкөздер егер салық төлеуші А немесе В торкөздерінде көрсетілген санаттардың біріне жатқан жағдайда белгіленеді;

      8) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      9) табыс етілген қосымшалар.

      Табыс етілген қосымшалар торкөздері белгіленеді;

      10) 100.00-нысаны бойынша декларация.

      Корпоративтік табыс салығы бойынша декларацияда (100.00-нысан) көрcетілген қызметтен жалпыға бірдей белгіленген тәртіппен салық салуға жататын табыстар болған жағдайда белгіленеді;

      11) жалпыға бірдей белгіленген тәртіппен салық салынуға тиіс табыстарды алу кезінде шығыстарды шегерімге жатқызу әдісі. Таңдаған әдісіне қарай тиісті торкөз белгіленеді.

      "Барабар" торкөзі егер салық төлеуші шығыстарды шегерімге жатқызудың барабар әдісін таңдаған жағдайда белгіленеді.

      "Бөлек есептеу" торкөзі егер салық төлеуші шығыстарды шегерімге жатқызудың бөлек есептеу әдісін таңдаған жағдайда белгіленеді.

      16. "Табыстар" деген бөлімде:

      1) 130.00.001 жолында депозиттер бойынша сыйақы түрінде алынған табыстардың сомасы көрсетіледі;

      2) 130.00.002 жолында грант түрінде алған табыстардың сомасы көрсетіледі;

      3) 130.00.003 жолында өтеусіз мүлік түрінде алған табыстардың сомасы көрсетіледі;

      4) 130.00.004 жолында кіру жарналары түрінде алған табыстардың сомасы көрсетіледі;

      5) 130.00.005 жолында мүшелік жарналар түрінде алған табыстардың сомасы көрсетіледі;

      6) 130.00.006 жолында кондоминиум қатысушыларының жарналары түрінде алған табыстардың сомасы көрсетіледі;

      7) 130.00.007 жолында қайырымдылық көмек түрінде алған табыстардың сомасы көрсетіледі;

      8) 130.00.008 жолында демеушілік көмек түрінде алған табыстарының сомасы көрсетіледі;

      9) 130.00.009 жолында өтеусіз негізде аударымдар түрінде алған ақшаның сомасы көрсетіледі;

      10) 130.00.010 жолында қайырмалдық түрінде алған табыстарының сомасы көрсетіледі;

      11) 130.00.011 жолында мемлекеттік әлеуметтік тапсырысты жүзеге асыруға арналған шарт бойынша алған табыстың сомасы көрсетіледі;

      12) 130.00.012 жолында 130.00.001-ден 130.00.011-ге дейінгі жолдардың сомасы ретінде айқындалатын табыстардың жалпы сомасы көрсетіледі;

      13) 130.00.013 жолға корпоративтік табыс салығы бойынша декларацияда (100.00-нысан) көрсетілген қызметтен түскен табыстар болған жағдайда 100.00.013 жолында көрсетілген басқа табыстардың сомасы көшіріледі;

      14) 130.00.014 жолында 130.00.012 және 130.00.013. жолдарының сомасы ретінде айқындалатын табыстардың жиынтық сомасы көрсетіледі.

      17. "Шығыстар" деген бөлімде:

      1) 130.00.015 жолында коммерциялық емес ұйымды ұстауға арналған шығыстарының сомасы көрсетіледі. Бұл жолға 130.02.004 жолында көрсетілген сома көшіріледі;

      2) 130.00.016 жолында іс-шараларды ұйымдастыру және өткізу бойынша шығыстардың сомасы көрсетіледі. Бұл жолға 130.03.001 жолында көрсетілген сома көшіріледі;

      3) 130.00.017 жолында ақпараттық материалдарды әзірлеу және орналастыру бойынша шығыстардың сомасы көрсетіледі;

      4) 130.00.018 жолында шарт талаптарына сәйкес салық төлеуші салық кезеңі үшін төлеген (төлеуге жататын) сыйақының сомасы көрсетіледі;

      5) 130.00.019 жолында қайырымдылық көмек түріндегі шығыстардың сомасы көрсетіледі;

      6) 130.00.020 жолында демеушілік көмек түріндегі шығыстарының сомасы көрсетіледі;

      7) 130.00.021 жолында кіру жарналары түріндегі шығыстардың сомасы көрсетіледі;

      8) 130.00.022 жолында мүшелік жарналар түріндегі шығыстардың сомасы көрсетіледі;

      9) 130.00.023 жолында заңды және жеке тұлғаларға тегін берген мүлік бойынша шығыстардың сомасы көрсетіледі;

      10) 130.00.024 жолында өтеусіз негізде аударымдар бойынша шығыстардың сомасы көрсетіледі;

      11) 130.00.025 жолында заңды және жеке тұлғаларға қайырмалдық түріндегі шығыстардың сомасы көрсетіледі;

      12) 130.00.026 жолында 130.00.015-тен 130.00.025-ке дейінгі жолдардың сомасы ретінде айқындалатын шығыстардың жалпы сомасы көрсетіледі.

      18. "Барабар әдісі бойынша шегерімдерді есептеу" деген бөлімде:

      1) 130.00.027 жолында 130.00.013 жолдың сомасы мен 130.00.014 жолдың сомасының қатынасы ретінде айқындалатын табыстардың жалпы сомасында Салық кодексінің 134-бабы 4-тармағына сәйкес жалпыға бірдей белгіленген тәртіппен салық салуға жататын табыстардың үлес салмағы көрсетіледі;

      2) 130.00.028 жолға корпоративтік табыс салығы бойынша декларацияда (100.00-нысан) көрcетілген қызметтен табыстар болған жағдайда 100.00.021 I жолда көрсетілген сомасы көшіріледі;

      3) 130.00.029 жолында корпоративтік табыс салығы бойынша декларацияда (100.00-нысан) көрcетілген қызметтен табыстар болған жағдайда шегерімдерге жатқызуға жататын шығыстардың сомасы көрсетіледі. 130.00.027 және 130.00.028 жолдардың туындысы ретінде айқындалады.

      19. 130.00.029 жолының шамасы 100.00.020 ІI жолына көшіріледі.

      20. "Бөлек есептеу әдісі бойынша шегерімдерді есептеу" деген бөлімде:

      130.00.030 жолында бөлек есептеу әдісі бойынша шегерімдерге жатқызуларға жататын шығыстардың сомасы көрсетіледі. Бұл жолға 130.00.026 жолдың сомасы көшіріледі.

      21. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Басшының Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (болған кезде) көрсетіледі;

      2) декларация тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) кіріс құжаты.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Өтеусіз алынған (берілген) мүлік (қайырымдылық көмек, демеушілік көмек, қайырмалдық, өтеусіз негіздегі аударымдар), мүшелік және кіру жарналары – 130.01-нысанын жасау

      22. Осы нысан коммерциялық емес ұйымдардың табыс сомаларын айқындауға арналған.

      23. "Есеп" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында салық төлеушінің тіркеу нөмірі көрсетіледі – заңды немесе жеке тұлға тегін берген (алған) мүліктің, алған (төлеген) мүшелік немесе кіру жарналары көрсетіледі;

      3) С бағанында заңды тұлғаның бизнес-сәйкестендiру нөмірі немесе В бағанында көрсетілген жеке тұлғаның жеке сәйкестендiру нөмірі көрсетіледі.

      Жол заңды тұлғада не жеке тұлғада "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына сәйкес бизнес сәйкестендіру не жеке сәйкестендіру нөмірі болған кезде толтырылуы тиіс;

      4) D бағанында осы Қағидалардың 28-тармағына сәйкес резиденттік елінің коды көрсетіледі;

      5) Е бағанында мүлікті өтеусіз берген (алған), мүшелік не кіру жарналарын алған (төлеген) резидент еместің резиденттік еліндегі тіркеу нөмірі көрсетіледі;

      6) F бағанында өтеусіз алынған (тапсырылған) мүлік түрінің, алынған (төленген) мүшелік не кіру жарналарының коды көрсетіледі. Декларацияны толтыру кезінде өтеусіз алынған (берілген) мүлік түрлерінің, алынған (төленген) мүшелік не кіру жарналарының мынадай кодталуын пайдалану қажет:

      1 – қайырымдылық көмек;

      2 – демеушілік көмек;

      3 – қайырмалдық;

      4 – өтеусіз негіздегі аударымдар;

      5 – өзге де өтеусіз алынған мүлік;

      6 – кіру жарналары;

      7 – мүшелік жарналар;

      8 – мемлекеттiк әлеуметтiк тапсырысты жүзеге асыруға арналған шарт бойынша табыстар, депозиттер бойынша сыйақы және кондоминиумға қатысушылардың жарналары;

      7) G бағанында осы Қағидалардың 29-тармағына сәйкес өтеусіз алынған мүліктің коды көрсетіледі. Бұл баған өтеусіз негіздегі аударымдар алынған жағдайда толтырылмайды;

      8) Н бағанында мүліктің өтеусіз алынғанын (берілгенін), мүшелік не кіру жарналарының алынғанын (төленгенін) растайтын құжаттың нөмірі және күні көрсетіледі;

      9) І бағанында өтеусіз алынған мүліктің, алынған мүшелік не кіру жарналарының сомасы (құны) көрсетіледі;

      10) J бағанында өтеусіз берілген мүліктің, төленген мүшелік не кіру жарналарының сомасы (құны) көрсетіледі.

4. Коммерциялық емес ұйымды ұстау – 130.02-нысанын жасау

      24. Бұл нысан коммерциялық емес ұйымның шығыстары сомасын айқындауға арналған.

      25. "Коммерциялық емес ұйымды ұстау" деген бөлімде:

      1) 130.02.001 жолында 130.02.001 І-ден 130.02.001 XVІІ-ге дейінгі жолдардың сомасы ретінде айқындалатын коммерциялық емес ұйымды ұстауға шығыстар сомасы көрсетіледі;

      2) 130.02.001 І жолында электр энергиясына кеткен шығыстардың сомасы көрсетіледі;

      3) 130.02.001 ІІ жолында жылу энергиясына кеткен шығыстардың сомасы көрсетіледі;

      4) 130.02.001 ІІІ жолында қаржылық қызметтерге кеткен шығыстардың сомасы көрсетіледі;

      5) 130.02.001 ІV жолында жалдау төлемі шығыстарының сомасы көрсетіледі;

      6) 130.02.001 V жолында көліктік қызметтерге шығыстарының сомасы көрсетіледі;

      7) 130.02.001 VІ жолында байланыс қызметтеріне шығыстарының сомасы көрсетіледі;

      8) 130.02.001 VІІ жолында аудиторлық (консультациялық) қызметтерге шығыстар сомасы көрсетіледі;

      9) 130.02.001 VІІІ жолында күзет қызметтеріне шығыстар сомасы көрсетіледі;

      10) 130.02.001 ІX жолында адвокаттық қызметтерге шығыстар сомасы көрсетіледі;

      11) 130.02.001 X жолында нотариалдық қызметтерге шығыстар сомасы көрсетіледі;

      12) 130.02.001 XІ жолында негізгі құралдарды жөндеуге шығыстар сомасы көрсетіледі;

      13) 130.02.001 XІІ жолында салық және бюджетке төленетін басқа да міндетті төлемдер, айыппұлдар және өсімпұлдар сомасы көрсетіледі;

      14) 130.02.001 XІІІ жолында Мемлекеттік әлеуметтік сақтандыру қорына аударымдар сомасы көрсетіледі;

      15) 130.02.001 XІV жолында айыппұлдардың, өсімпұлдардың, тұрақсыздық айыптарының сомасы көрсетіледі;

      16) 130.02.001 XV жолында сақтандыруға кеткен шығыстар сомасы көрсетіледі;

      17) 130.02.001 XVІ жолында жарнамаға кеткен шығыстардың сомасы көрсетіледі;

      18) 130.02.001 XVІІ жолында өзге де шығыстардың сомасы көрсетіледі;

      19) 130.02.002 жолында 130.02.002 І және 130.02.002 ІІ жолдарының қосындысымен айқындалатын қызметкерлерге еңбекақы төлеуге және әлеуметтік төлемдерге және оқытуға кеткен шығыстардың сомасы көрсетіледі;

      20) 130.02.002 І жолында еңбекақы төлеуге жұмсалатын шығыстардың сомасы көрсетіледі;

      21) 130.02.002 ІІ жолында әлеуметтік төлемдерге кеткен шығыстардың сомасы көрсетіледі;

      22) 130.02.003 жолында 130.02.001 жолында ескерілмеген және 130.02.003 І, 130.02.003 VІІ, 130.02.003 VІІІ жолдарының қосындысымен айқындалатын коммерциялық емес ұйымды ұстауға кеткен барлық басқа да шығыстардың сомасы көрсетіледі;

      23) 130.02.003 І жолында 130.02.003 ІІ-ден 130.02.003 VІ-ға дейінгі жолдардың сомасы ретінде айқындалатын іссапар шығындарының жалпы сомасы көрсетіледі;

      24) 130.02.003 ІІ жолында бронь үшін төлеуді қоса алғанда, іссапар орны мен кері жол жүруге іс жүзінде жүргізілген шығыстардың сомасы көрсетіледі;

      25) 130.02.003 ІІІ жолында бронь үшін төлеуді қоса алғанда, тұрғын үй жалдауға нақты жүргізілген шығыстардың сомасы көрсетіледі;

      26) 130.02.003 ІV және 130.02.003 V жолдарында Қазақстан Республикасы шегінде және одан тыс жерлердегі іссапарлар бойынша төленетін тәуліктік төлемдердің тиісті сомасы көрсетіледі;

      27) 130.02.003 VІ жолында салық төлеуші кіру визасын ресімдеу кезінде (виза құны, консулдық қызметтер, міндетті медициналық сақтандыру) жұмсаған шығыстарының сомасы көрсетіледі;

      28) 130.02.003 VІІ жолында өкілдік шығыстарының сомасы көрсетіледі;

      29) 130.02.003 VІІІ жолында салық кезеңінің шығыстарына жатқызылатын алдағы кезеңдердің шығыстарының сомасы көрсетіледі;

      30) 130.02.004 жолында 130.02.001, 130.02.002 және 130.02.003 жолдарының қосындысымен айқындалатын коммерциялық емес ұйымды ұстауға шығыстардың жалпы сомасы көрсетіледі;

      31) 130.02.005 І жолында салық кезеңі ішіндегі іссапарлардың жалпы саны көрсетіледі;

      32) 130.02.005 ІІ жолында салық кезеңі ішіндегі іссапарлар күндерінің жалпы саны көрсетіледі.

      130.02.004 жолының шамасы 130.00.015 жолына көшіріледі.

5. Іс-шараларды ұйымдастыру және өткізу – 130.03-нысанын жасау

      26. Бұл нысан коммерциялық емес ұйымның қызметіне байланысты әртүрлі іс-шаралар ұйымдастыру және өткізу бойынша шығыстар сомасын айқындауға арналған.

      27. "Іс-шараларды ұйымдастыру және өткізу" деген бөлімде:

      130.03.001 жолында іс-шараларды ұйымдастыру мен өткізу бойынша шығыстардың сомасы көрсетіледі. 130.03.001 І-ден 130.04.001 XІ-ға дейінгі жолдарда іс-шаралар түрлері бойынша шығыстар сомасы көрсетіледі.

      28. 130.03.001 жолының шамасы 130.00.016 жолына көшіріледі.

6. Елдердің кодтары

      29. Резидент емес салық төлеушінің резиденттік елінің кодын толтыру кезінде шешімге 22 "Әлем елдерінің жіктеуіші" қосымшаға сәйкес елдердің кодталуын пайдалану қажет.

7. Мүлік кодтары

      30. Мүлік кодын толтыру кезінде мынадай кодтауды пайдалану қажет:

      01– ақша;

      02 – қаржы инвестициялары;

      03 – тауарлық-материалдық қорлар;

      04 – негізгі құралдар;

      05 – материалдық емес активтер;

      06 – қызметтер;

      07 – жұмыстар;

      08 – өзгелері.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Корпоративтік табыс салығы бойынша
салық есептілігін (декларацияны) жасау қағидалары
(140.00-нысан)

      Ескерту. Қаулы қағидалармен толықтырылды - ҚР Үкіметінің 28.08.2013 № 874 қаулысымен (01.01.2013 бастап қолданысқа енгізіледі).
      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Корпоративтік табыс салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (140.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және корпоративтік табыс салығын есептеуге арналған корпоративтік табыс салығы бойынша салық есептілігі нысанын (декларацияны) (бұдан әрі – декларация) жасау тәртібін айқындайды.

      Декларацияны:

      Салық кодексінің 135-бабының шарттарына сәйкес келетін әлеуметтік салада қызметін жүзеге асыратын ұйымдар;

      Салық кодексінің 135-1-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген және Салық кодексінің 135-бабының шарттарына сәйкес келетін дербес білім беру ұйымдары жасайды.

      2. Декларация декларацияның өзінен (140.00-нысан) тұрады.

      3. Декларация толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздер толтырылмайды.

      5. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      6. Сомалардың теріс мәндері тиісті жолдың (бағанның) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      7. Декларацияны жасау кезінде:

      1) қағаз тасығышта – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық тасығышта – Салық кодексінің 68-бабына сәйкес толтырылады.

      8. Декларацияға Салық кодексінің 61-бабының 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      9. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз тасығышта – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз тасығышта – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесімен қабылданғандығы немесе қабылданбағандығы туралы хабарлама алады.

      10. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы заң) сәйкес Декларация табыс ету кезінде:

      СТН – салық төлеушінің тіркеу нөмірі;

      БСН – бизнес-сәйкестендіру нөмірі міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (140.00-нысан)

      11. "Салық төлеуші туралы жалпы ақпарат" бөлімінде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) БСН – салық төлеушінің бизнес-сәйкестендіру нөмірі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің бизнес-сәйкестендіру нөмірі көрсетіледі.

      3) салық есептілігі табыс етілетін салық кезеңі – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      5) Декларацияның түрі.

      Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызуды ескере отырып, белгіленеді.

      6) хабарлама нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген Декларация түрін табыс еткен жағдайда толтырылады;

      7) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі.

      8) салық төлеушінің санаты.

      Торкөздер егер салық төлеуші А немесе В жолдарында көрсетілген санаттардың біріне жатқан жағдайда белгіленеді.

      9) Декларацияны шарттарға сәйкес келетін салық төлеуші жасайды:

      "А" торкөзінде есепті салық кезеңі үшін қызметкерлердің, мүгедек қызметкерлердің жалпы саны және мүгедек қызметкерлердің жалпы қызметкерлер санындағы үлес салмағы көрсетіледі;

      "В" торкөзінде салық кезеңі үшін қызметкерлердің, мүгедек қызметкерлердің (есту, сөйлеу, сондай-ақ көру қабілетінен айырылған мүгедек қызметкерлер жұмыс істейтін мамандандырылған ұйымдар осы мүгедек қызметкерлердің еңбекақысын төлеу жөніндегі шығыстарды көрсетеді және тиісті торкөзді белгілейді) еңбекақысын төлеу бойынша жалпы шығыстар сомасы және мүгедек қызметкерлерінің еңбекақысын төлеу бойынша жалпы шығыстардың үлес салмағы көрсетіледі;

      "С" торкөзі егер ұйым есту, сөйлеу, көру қабілетінен айырылған мүгедектер жұмыс істейтін мамандандырылған болып табылған жағдайда белгіленеді;

      "D" торкөзін:

      1) Салық кодексінің 135-бабы 2-тармағының шарттарына сәйкес келетін әлеуметтік салада қызметін жүзеге асыратын ұйымдар:

      01 – косметологиялық, санаторий-курорттық қызметтерді қоспағанда, медициналық қызметтер;

      02 – білім беру қызметін жүргізу құқығына тиісті лицензиялар бойынша жүзеге асырылатын бастауыш, негізгі орта, жалпы орта білім беру, техникалық және кәсіптік, орта білімнен кейінгі, жоғары және жоғары оқу орнынан кейінгі білім беру, сондай-ақ қосымша білім беру, мектепке дейінгі тәрбие және оқыту жөнінде қызметтер көрсету;

      03 – ғылым (ғылыми зерттеулер жүргізуді, ғылыми зияткерлік меншікті автордың пайдалануын, оның ішінде іске асыруын қоса алғанда), спорт (коммерциялық сипаттағы спорттық ойын-сауық шараларынан басқа), мәдениет (кәсіпкерлік қызметтен басқа), Қазақстан Республикасының заңнамасына сәйкес тарихи-мәдени байлықтар объектілерінің тізіліміне немесе Мемлекеттік тарихи және мәдени ескерткіштер тізіміне енгізілген тарихи-мәдени мұралар мен мәдени құндылықтар объектілерін сақтау (ақпарат таратуды және насихатты қоспағанда) бойынша қызмет көрсету саласындағы, сондай-ақ балаларды, қарттар мен мүгедектерді әлеуметтік қорғау және әлеуметтік қамтамасыз ету саласындағы қызмет;

      04 – кітапхана қызметі;

      2) Салық кодексінің 135-1-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген және Салық кодексінің 135-бабының шарттарына сәйкес келетін дербес білім беру ұйымдары белгілейді:

      01 – косметологиялық, санаторий-курорттық қызметтерді қоспағанда, медициналық қызметтер көрсету;

      02 – білім беру қызметін жүргізу құқығына тиісті лицензиялар бойынша жүзеге асырылатын бастауыш, негізгі орта, жалпы орта білім беру, техникалық және кәсіптік, орта білімнен кейінгі, жоғары және жоғары оқу орнынан кейінгі білім беру, сондай-ақ қосымша білім беру, мектепке дейінгі тәрбие және оқыту жөнінде қызметтер көрсету;

      03 – ғылым (ғылыми зерттеулер жүргізуді, ғылыми зияткерлік меншікті автордың пайдалануын, оның ішінде іске асыруын қоса алғанда) саласындағы қызмет;

      12. "Негізгі қызметтен түскен табыстар" деген бөлімде:

      Салық кодексінің 135-бабы 2-тармағының шарттарына сәйкес келетін әлеуметтік салада қызметін жүзеге асыратын ұйымдардың;

      Салық кодексінің 135-1-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген және Салық кодексінің 135-бабының шарттарына сәйкес келетін дербес білім беру ұйымдарының табыстары көрсетіледі:

      1) 140.00.001 жолында салық кезеңі ішінде косметологиялық және санаторий-курорттық қызметтерді қоспағанда, медициналық қызмет көрсетуден алынған табыстардың жалпы сомасы көрсетіледі;

      2) 140.00.002 жолында салық кезеңі ішінде алынған табыстардың жалпы сомасы көрсетіледі:

      білім беру қызметін жүргізу құқығына тиісті лицензиялар бойынша жүзеге асырылатын бастауыш, негізгі орта, жалпы орта білім беру, техникалық және кәсіптік, орта білімнен кейінгі, жоғары және жоғары оқу орнынан кейінгі білім беру, сондай-ақ қосымша білім беру, мектепке дейінгі тәрбие және оқыту жөнінде қызметтер көрсетуден алынған табыстардың жалпы сомасы;

      Салық кодексінің 135-1-бабы 1-тармағының 4) тармақшасында көрсетілген, лицензиясыз қызметін жүзеге асыратын дербес білім беру ұйымдары табыстарының жалпы сомасы;

      3) 140.00.003 жолында салық кезеңі ішінде ғылым (ғылыми зерттеулер жүргізуді, ғылыми зияткерлік меншікті автордың пайдалануын, оның ішінде іске асыруын қоса алғанда), спорт (коммерциялық сипаттағы спорттық ойын-сауық шараларынан басқа), мәдениет (кәсіпкерлік қызметтен басқа), Қазақстан Республикасының заңнамасына сәйкес тарихи-мәдени байлықтар объектілерінің тізіліміне немесе Мемлекеттік тарихи және мәдени ескерткіштер тізіміне енгізілген тарихи-мәдени мұралар мен мәдени құндылықтар объектілерін сақтау (ақпарат таратуды және насихатты қоспағанда) бойынша қызмет көрсету саласындағы, сондай-ақ балаларды, қарттар мен мүгедектерді әлеуметтік қорғау әлеуметтік қамтамасыз ету саласындағы қызметті жүзеге асырудан алынған табыстардың жалпы сомасы көрсетіледі;

      4) 140.00.004 жолында салық кезеңі ішінде кітапхана қызметі саласындағы қызметтен алынған табыстардың жалпы сомасы көрсетіледі;

      5) 140.00.005 жолында салық кезеңі ішінде өтеусіз алынған мүлік (оның ішінде гранттар, қайырымдылық көмек, өтеусіз негіздегі аударымдар мен қайырмалдықтар) түрінде алынған табыс көрсетіледі;

      6) 140.00.006 жолында салық кезеңі ішінде депозиттер бойынша сыйақылар түрінде алынған табыстардың жалпы сомасы көрсетіледі;

      7) 140.00.007 жолында негізгі қызметтен алынған табыстардың жалпы сомасы көрсетіледі. 140.00.001-ден 140.00.006-ға дейінгі жолдардың сомасы ретінде айқындалады.

      13. "Негізгі емес қызметтен түскен табыстар" деген бөлімде мынадай табыстар көрсетіледі:

      Салық кодексінің 135-бабының 2-тармағында ескерілмеген қызмет түрлерін жүзеге асырудан алынған, Салық кодексінің 135-бабы 1 және -тармақтарының талаптарына сәйкес болып табылатын ұйымдардың табыстары;

      Салық кодексінің 135-бабы 3-тармақтарының талаптарына сәйкес болып табылатын ұйымдардың табыстары;

      Салық кодексінің 135-бабының 2-тармағында ескерілмеген қызмет түрлерін жүзеге асырудан алынған, Салық кодексінің 135-бабының талаптарына сәйкес болып табылатын, Салық кодексінің 135-1-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген ұйымдардың табыстары көрсетіледі:

      1) 140.00.008 жолында салық кезеңі ішінде тауарларды (жұмыстарды, қызметтерді) өткізуден алынған кірістер сомасы көрсетіледі;

      2) 140.00.009 жолында салық кезеңі ішінде амортизацияға жатпайтын активтерді өткізу кезінде құн өсімінен, сонымен қатар Салық кодексінің 87 және 92-баптарында айқындалған тіркелген активтерді шығарудан алынған табыстар сомасы көрсетіледі;

      3) 140.00.010 жолында салық кезеңі ішінде Салық кодексінің 88-бабында белгіленген міндеттемелерді есептен шығару нәтижесінде алынған кірістер сомасы көрсетіледі. Тарату декларациясын жасау кезінде осы жол бойынша заңды тұлғаны тарату кезіндегі кредиторлық берешекті есептен шығарудан алынған кіріс те көрсетіледі;

      4) 140.00.011 жолында салық кезеңі ішінде мүлікті жалға беруден алынған кіріс сомасы көрсетіледі;

      5) 140.00.012 жолында егер бұл сома Салық кодексінің 85-бабы 1-тармағының 14) тармақшасына сәйкес айқындалған бұрын шегерімге жатқызылмаса, бюджеттен қайтарылған негізсіз ұсталынған айыппұлдардан басқа, сот тағайындаған немесе борышкер таныған айыппұлдар, өсімпұлдар және санкциялардың басқа да түрлерінің сомасы көрсетіледі;

      6) 140.00.013 жолында салық кезеңі ішінде алынған дивидендтердің жалпы сомасы көрсетіледі;

      7) 140.00.014 жолында салық кезеңі ішінде алынған сыйақылардың жалпы сомасы көрсетіледі;

      8) 140.00.015 жолында оң бағамдық айырманың теріс бағамдық айырмадан арту сомасы көрсетіледі;

      9) 140.00.016 жолында Салық кодексінің 85-бабы 1-тармағының 20) тармақшасына сәйкес айқындалған ұтыстардың жалпы сомасы көрсетіледі;

      10) 140.00.017 жолында 140.011-ден 140.00.019-ға дейінгі жолдарда көрсетілмеген басқа табыстардың жалпы сомасы көрсетіледі;

      11) 140.00.018 жолында негізгі емес қызметтен алынған табыстардың жалпы сомасы көрсетіледі, 140.00.008-ден 140.00.017-ге дейінгі жолдардың сомасы ретінде айқындалады.

      14. "Табыстардың барлығы" деген бөлімде:

      1) 140.00.019 жолында 140.00.007 және 140.00.018 жолдардың сомасы ретінде айқындалатын негізгі және негізгі емес қызмет бойынша табыстардың жалпы сомасы көрсетіледі;

      2) 140.00.020 жолында 140.00.007/140.00.019х100 формуласы бойынша айқындалатын жалпы кірістердегі негізгі қызметтен алынған кірісітердің үлес салмағы көрсетіледі.

      15. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Басшының аты-жөні" деген жолда құрылтай құжаттарына сәйкес басшының тегі, есімі, әкесінің аты (ол болған жағдайда) көрсетіледі;

      2) Декларацияның тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамының аты-жөні" деген жолда декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған жағдайда) көрсетіледі;

      5) Декларацияның қабылданған күні.

      Салық кодексінің 584-бабының 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) кіріс құжаттың нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Корпоративтік табыс салығы бойынша салық есептілігін
(декларацияны) жасау қағидалары (150.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Корпоративтік табыс салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (150.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық Кодексі), "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" Қазақстан Республикасының Кодексін (Салық кодексі) қолданысқа енгізу туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Заңына (бұдан әрі – Енгізу туралы Заң) сәйкес әзірленген және корпоративтік табыс салығын есептеуге арналған корпоративтік табыс салығы бойынша салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны:

      Салық кодексінің 308-1-бабы 1-тармағында көрсетілген жер қойнауын пайдаланушыларды;

      тек кең таралған пайдалы қазбаларды, жер асты суларын, емдік балшықтарды барлау және (немесе) өндіруді, сондай-ақ барлаумен және (немесе) өндірумен байланысты емес жер асты ғимараттарының құрылысын және (немесе) пайдалануды жүзеге асыратын жер қойнауын пайдаланушыларды қоспағанда, жер қойнауын пайдаланушылар жасайды.

      2. Декларация декларацияның өзінен (150.00-нысан) және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған қосымшалардан (150.01-ден 150.10-ға дейінгі нысандар) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар тиісті көрсеткіштерді ашуды талап ететін декларациядағы жолдар толтырылған кезде міндетті тәртіпте толтырылады.

      6. Декларацияға қосымшалар оларда көрсетілуге тиіс деректер болмаған жағдайда толтырылмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардан көрсеткіштердің саны асып кеткен жағдайда, декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық таңбалар қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) қағаз жеткізгіште келу тәртібімен – нысандар екі данада толтырылып, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырысты хатпен пошта арқылы қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      13. Қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректері көрсетіледі.

      14. Декларацияда (150.00-нысан) жер қойнауын пайдаланушының жалпы қызметі бойынша алған немесе шеккен есепті салық кезеңінің барлық табыстары мен шығыстары көрсетіледі. Бұл ретте 150.00 декларацияның табыстары мен шығыстарының 150.00.001 – 150.00.065 жолдары 150.01 және 150.02-нысандары қосымшаларының осыған ұқсас жолдарының сомасы ретінде айқындалады.

      Жер қойнауын пайдаланушының жалпы қызметі бойынша корпоративтік табыс салығы бойынша салық міндеттемесінің есебі келісімшарттан тыс қызмет бойынша есептелген корпоративтік табыс салығы мен жер қойнауын пайдалануға арналған әрбір келісімшарт бойынша корпоративтік табыс салығының сомасы ретінде айқындалады.

      Жер қойнауын пайдалануға арналған әрбір келісімшарт бойынша корпоративтік табыс салығының сомасы 150.01-нысанында белгіленген тәртіпте айқындалады.

      Жер қойнауын пайдаланушы келісімшарттан тыс қызметі бойынша корпоративтік табыс салығының сомасын 150.02-нысанда белгіленген тәртіпте айқындайды.

      15. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап бизнес-сәйкестендіру нөмірі міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (150.00-нысан)

      16. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) БСН – салық төлеушінің бизнес-сәйкестендіру нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы сенімгерлікпен басқарушы салық төлеушінің бизнес-сәйкестендіру нөмірі көрсетіледі;

      3) салық есептілігі табыс етілетін салық кезеңі – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Заңды тұлғаның құрылтай құжаттарына сәйкес атауы көрсетіледі;

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы заңды тұлғаның құрылтай құжаттарына сәйкес атауы көрсетіледі.

      5) декларация түрі.

      Тиісті торкөздер декларацияның Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызылуы ескеріле отырып, белгіленеді;

      6) хабарлама нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрін табыс еткен жағдайда толтырылады;

      7) валюта коды.

      Осы Қағидалардың 56-тармағына сәйкес валюта коды көрсетіледі;

      8) табыс етілген қосымшалар.

      Салық төлеуші табыс еткен декларацияға қосымшалардың нөмірі белгіленеді;

      9) резиденттік белгісі:

      А торкөзін Қазақстан Республикасының резидент салық төлеушісі белгілейді;

      В торкөзін Қазақстан Республикасының резидент емес салық төлеушісі белгілейді;

      10) резиденттік елінің коды мен салықтық тіркеу нөмірі.

      Егер декларацияны Қазақстан Республикасының резидент емес салық төлеушісі жасаған жағдайда толтырылады, бұл ретте:

      А жолында осы Қағидалардың 57-тармағына сәйкес резидент еместің резиденттік елінің коды көрсетіледі;

      В жолында резидент еместің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі.

      11) Қазақстан Республикасы шегінен тыс жерлерде тұрақты мекемесінің бар-жоғы.

      Торкөзді Қазақстан Республикасы шегінен тыс тұрақты мекемесі бар Қазақстан Республикасының резиденті толтырады.

      17. "Жылдық жиынтық табыс" деген бөлімде:

      1) 150.00.001 жолында Салық кодексінің 86-бабына сәйкес өткізуден түскен табыс көрсетіледі;

      2) 150.00.002 жолында Салық кодексінің 87-бабына сәйкес құн өсімінен түсетін табыс көрсетіледі;

      3) 150.00.003 жолында алдыңғы салық кезеңінен көшірілген залалдар ескеріле отырып, туынды қаржы құралдар, оның ішінде своп бойынша табыс көрсетіледі;

      4) 150.00.004 жолында Салық кодексінің 88-бабына сәйкес міндеттемелерді есептен шығарудан табыс көрсетіледі;

      5) 150.00.005 жолында Салық кодексінің 89-бабына сәйкес күмәнді міндеттемелер бойынша табыс көрсетіледі;

      6) 150.00.006 жолында Салық кодексінің 91-бабына сәйкес талап ету құқығын беруден түскен табыс көрсетіледі;

      7) 150.00.007 жолында Салық кодексінің 92-бабына сәйкес айқындалатын тіркелген активтерді шығарудан түскен табыс көрсетіледі;

      8) 150.00.008 жолында Салық кодексінің 93-бабына сәйкес айқындалатын геологиялық зерттеуге және табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түскен табыс көрсетіледі;

      9) 150.00.009 жолында Салық кодексінің 94-бабына сәйкес айқындалатын кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түскен табыстар көрсетіледі;

      10) 150.00.010 жолында Салық кодексінің 107-бабына сәйкес айқындалатын жер қойнауын пайдаланушы тарату қорының қаражаттарын мақсатсыз пайдалану мөлшері көрсетіледі;

      11) 150.00.011 жолында Салық кодексінің 85-бабы 1-тармағының 14) тармақшасынасәйкес жылдық жиынтық табысқа енгізілген егер бұрын шегерімге жатқызылмаса, бұрын негізсіз бюджеттен қайтарылған айыппұлдардан басқа, сот танылған немесе борышты деп танылған айыппұлдар, өсімақылар және санкциялардың басқа да түрлері көрсетіледі;

      12) 150.00.012 жолында Салық кодексінің 85-бабы 1-тармағының 17) тармақшасына сәйкес жылдық жиынтық табысқа енгізілген дивидендтер және Салық кодексінің 85-бабы 1-тармағының 18) және 20) тармақшаларына сәйкес жылдық жиынтық табысқа енгізілетін дивидендтер, депозит, ағымдағы шот, борышты бағалы қағаз, вексель, исламдық жалға беру сертификаты, ұтыстар бойынша сыйақылардың жалпы сомасы көрсетіледі;

      13) 150.00.013 жолында Салық кодексінің 85-бабы 1-тармағының 19) тармақшасына сәйкес жылдық жиынтық табысқа енгізілген қаржы есептілігінің халықаралық стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы заңнаманың талаптарына сәйкес айқындалған оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі көрсетіледі;

      14) 150.00.014 жолында Салық кодексінің 85-бабы 1-тармағының 22-1) тармақшасына сәйкес айқындалатын исламдық банкте орналастырылған инвестициялық депозит бойынша табыс көрсетіледі;

      15) 150.00.015 жолында Салық кодексіне сәйкес жылдық жиынтық табысқа енгізілетін салық төлеушінің өзге де табыстары көрсетіледі;

      16) 150.00.016 жолында жылдық жиынтық табыстың жалпы сомасы көрсетіледі;

      17) 150.00.017 жолында Салық кодексінің 99-бабына және Енгізу туралы Заңының 3-1-бабына сәйкес жылдық жиынтық табысты түзетудің жалпы сомасы көрсетіледі;

      18) 150.00.018 жолында тауарлық-материалдық запастарды бағалаудың өзге әдісіне көшу кезінде қалыптасқан оң немесе теріс айырма көрсетіледі;

      19) 150.00.019 жолында 150.00.016 жолы мен 150.00.017 жолдарының сомасының айырмасы ретінде айқындалған, 150.00.018 жолына ұлғайтылған (егер бұл жолдың мәні оң болған жағдайда) немесе 150.01.018 жолына азайтылған (егер бұл жолдың мәні теріс болған жағдайда) (150.00.016 – 150.00.017) ± 150.00.018) түзету ескеріле отырып, жылдық жиынтық табыс көрсетіледі.

      18. "Шегерімдер" деген бөлімде:

      1) 150.00.020 жолында 150.00.020 I алу 150.00.020 II қосу 150.00.020 III қосу 150.00.020 IV қосу 150.00.020 V алу 150.00.020 VI алу 150.00.020 VII алу 150.00.020 VIII алу 150.00.020 IX ретінде айқындалатын, Салық кодексінің 100-бабы 1-тармағына сәйкес шегерімге жатқызылатын сатылған (жұмсалған) тауарлардың, сатып алынған және өтеусіз алынған жұмыстар, қызмет көрсетулердің құны көрсетіледі.

      150.00.020 I жолында салық кезеңінің басына тауарлардың, шикізаттардың, материалдардың (соның ішінде сатып алынатын жартылай фабрикаттар мен жинақталатын бұйымдар, конструкциялар мен бөлшектер, отын, қосалқы бөлшектер және тағы басқалары) (бұдан әрі – ТМҚ) өзіндік құны көрсетіледі. Бастапқы декларацияда аталған жол салық кезеңінің басына бухгалтерлік теңгерім бойынша айқындалған деректерге сәйкес толтырылады. Өзінің бастапқы декларациясын беретін салық төлеушіде салық кезеңінің басында ТМҚ болмауы мүмкін;

      150.00.020 II жолы салық кезеңінің соңына бухгалтерлік теңгерім деректеріне сәйкес толтырылады. Бұл ретте, көрсетілген жолда оны сатудан алынған табыстар салық кезеңінде салық салу мақсатында танылған, жылдың соңында ТМҚ қалдықтарында есепке алынатын және жолдағы (мысалы, FAS-порт шарттарындағы тауарларды сату) тауардың құны көрсетілмейді. Салық кезеңінің ішінде салық төлеуші берген тарату декларациясында 150.00.020 II жолы тиісті салық кезеңінің соңына бухгалтерлік есеп деректерінің негізінде толтырылады;

      150.00.020 III жолында салық төлеуші салық кезеңінің барысында сатып алған ТМҚ, оның ішінде өтеусіз алған, тарапты ұйымдар, дара кәсіпкерлер, жеке нотариустар, адвокаттар орындаған жұмыстар мен көрсеткен қызметтердің құны көрсетіледі. Осы жолда келтірілген деректер декларацияның 150.00.020 жолынан бастап 150.00.038 жолдар бойынша шегерімге жатқызылатын шығыстарды қамтымауы тиіс. 150.00.020 III А бастап 150.00.020 III H дейінгі жолдардың сомасы ретінде айқындалады:

      150.00.020 III А жолында салық төлеушінің есепті салық кезеңде сатып алған, өтеусіз алған ТМҚ өзіндік құны көрсетіледі;

      150.00.020 III B жолында қаржылық қызмет көрсетулердің құны көрсетіледі;

      150.00.020 III C жолында жарнамалық қызмет көрсетулердің құны көрсетіледі;

      150.00.020 III D жолында консультациялық қызмет көрсетулердің құны көрсетіледі;

      150.00.020 III Е жолында маркетингтік қызмет көрсетулердің құны көрсетіледі;

      150.00.020 III F жолында дизайнерлік қызмет көрсетулердің құны көрсетіледі;

      150.00.020 III G жолында инжинирингтік қызмет көрсетулердің құны көрсетіледі;

      150.00.020 III Н жолында басқа да жұмыстар мен қызмет көрсетулерді сатып алуға шығыстар көрсетіледі;

      150.00.020 IV жолында:

      150.00.026 жолы бойынша көрсетілетін және Салық кодексінің 155-бабы 3-тармағының 4) тармақшасында белгіленген тәуліктік мөлшерінің асып кетуін білдіретін;

      тіркелген активтердің, преференциялар объектілерінің бастапқы құнына енетін;

      Салық кодексінің 122-бабы 3-тармағына сәйкес кейінгі шығыстар ретінде танылатын;

      Салық кодексінің 87-бабына сәйкес амортизацияға жатпайтын кейінгі активтердің бастапқы құнына енетін қызметкерлердің есептелген табыстары бойынша шығыстарды қоспағанда, Салық кодексінің 110-бабында сәйкес шегерімге жатқызылатын қызметкерлердің есептелген табыстары мен жеке тұлғаларға өзге де төлемдер бойынша шығыстар көрсетіледі;

      150.00.020 V жолында өткен салық кезеңдерінде алдағы кезеңдер шығыстары ретінде танылған және есепті салық кезеңінде шегерімдерге жатқызылған жұмыстар мен қызметтердің құны, ТМҚ өзіндік құны көрсетіледі;

      150.00.020 VI жолында салықтық есебі Салық кодексінің 122-бабына сәйкес жүргізілетін кейінгі шығыстар болып танылатын жүргізілетін жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      150.00.020 VII тіркелген активтердің, преференция объектілерінің, амортизацияға жатпайтын активтердің бастапқы құнына енетін, жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      150.00.020 VIII жолында 150.00.020 VI жолы бойынша көрсетілетін құнды қоспағанда, Салық кодексінің 115-бабы негізінде шегерімдерге жатқызылмайтын жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      150.00.020 ІX жолында алдағы кезеңдердің шығыстары ретінде танылатын және кейінгі салық кезеңдерінде шегерімдерге жатқызылуы тиіс жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      2) 150.00.021 жолында Салық кодексінің 100-бабы 6-тармағына сәйкес шегерімге жатқызылатын айыппұлдардың, өсімақылардың, тұрақсыздық айыптарының жалпы сомасы көрсетіледі;

      3) 150.00.022 жолында қосылған құн салығының сомасы көрсетіледі, ол барабар әдісін қолдануға байланысты шегерімге есептеуге жатпайды және Салық кодексінің 100-бабы 12-тармағының екінші бөліміне сәйкес шегерімге жатады;

      4) 150.00.023 жолында 2009 жылдың 1 қаңтарына қалыптасқан, есептелген қосылған құн салығының сомасынан есепке жатқызылған және Салық кодексінің 100-бабы 13-тармағына сәйкес шегерімге жатқызылатын қосылған құн салығы сомасының артуы көрсетіледі;

      5) 150.00.024 жолында Салық кодексінің 100-бабы 14-1-тармағына сәйкес шегерімге жатқызылатын салық төлеушінің Мемлекеттік әлеуметтік сақтандыру қорына есептелген әлеуметтік аударымдар бойынша шығыстар сомасы көрсетіледі;

      6) 150.00.025 жолында Салық кодексінің 103-бабына, Енгізу туралы Заңның 14-бабына сәйкес шегерімге жатқызылатын сыйақылардың жалпы сомасы көрсетіледі;

      7) 150.00.026 жолында Салық кодексінің 101-бабына сәйкес шегерімге жатқызылатын қызметтік іссапарлар кезіндегі өтемақы сомасы көрсетіледі;

      8) 150.00.027 жолында төленген күмәнді міндеттемелер, соның ішінде Салық кодексінің 104-бабы екінші бөліміне сәйкес шегерімге жатқызылатын Салық кодексінің 88-бабына сәйкес бұрын табыс деп танылған төленген міндеттемелердің сомасы көрсетіледі;

      9) 150.00.028 жолында Салық кодексінің 105-бабына сәйкес шегерімге жатқызылатын күмәнді талаптар көрсетіледі;

      10) 150.00.029 жолында Салық кодексінің 107-бабына сәйкес шегерімге жатқызылатын, кен орындарын әзірлеу салдарларын жоюға жұмсалған шығыстар мен тарату қорларына аударымдар сомасы көрсетіледі;

      11) 150.00.030 жолында Салық кодексінің 108-бабына сәйкес шегерімге жатқызылатын ғылыми-зерттеу және ғылыми технологиялық жұмыстарға шығыстар көрсетіледі;

      12) 150.00.031 жолында жинақтаушы сақтандыру шарттары бойынша сақтандыру сыйлықақыларды қоспағанда, Салық кодексінің 109-бабы 1-тармағына сәйкес шегерімге жатқызылатын сақтандыру шарттары бойынша төленуі тиіс немесе төленген сақтандыру сыйлықақылары көрсетіледі;

      13) 150.00.032 жолында Салық кодексінің 111-бабына сәйкес шегерімге жатқызылатын геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шыққан шығыстар мен жер қойнауын пайдаланушылардың басқа да шығыстары көрсетiледi;

      14) 150.00.033 жолында Салық кодексінің 112-бабы 1-тармағына сәйкес шегерімге жатқызылатын қазақстандық кадрларды оқытуға және өңірлердің әлеуметтік саласын дамытуға жұмсалған жер қойнауын пайдаланушының шығыстары көрсетіледі;

      15) 150.00.034 жолында Салық кодексінің 113-бабына сәйкес шегерімге жатқызылатын оң бағамдық айырма сомасынан теріс бағамдық айырма сомасының артуы көрсетіледі;

      16) 150.00.035 жолында Салық кодексінің 114-бабына сәйкес шегерімге жатқызылатын салық және бюджетке төленетін басқа да міндетті төлемдер көрсетіледі;

      17) 150.00.036 жолында Салық кодексінің 116122-баптарына сәйкес жүргізілетін тіркелген активтер бойынша шегерімдер көрсетіледі:

      150.00.036 І жолында Салық кодексінің 117-бабы 10-тармағына және 120-баптың 2-1-тармағына сәйкес салық есебі жүргізілетін, "Инвестициялар туралы" 2003 жылғы 8 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Инвестициялар туралы Заң) сәйкес 2009 жылдың 1 қаңтарына дейін жасалған корпоративтік табыс салығын төлеуден босатуды берумен келісімшарт бойынша инвестициялық жоба шеңберінде 2009 жылдың 1 қаңтарына дейін және (немесе) кейін пайдалануға енгізілген тіркелген активтер бойынша шегерімдер анықтама ретінде көрсетіледі;

      18) 150.00.037 жолында Салық кодексінің 123125-баптарына, сондай-ақ Енгізу туралы Заңның 15-бабына сәйкес инвестициялық салық преференциялары бойынша шегерімдер көрсетіледі;

      19) 150.00.038 жолында Салық кодексіне сәйкес шегерімге жатқызылатын өзге де шығыстар көрсетіледі. Бұл жол өзіне 150.00.038 І жолын да қамтиды:

      150.00.038 I жолында резидент емес заңды тұлға басқарушылық және жалпы әкімшілік шығыстары көрсетiледi;

      20) 150.00.039 шегерімге жатқызылуы тиіс сома көрсетіледі. Бұл жолға 150.00.035 І жолы немесе 150.00.039 ІІ немесе 150.00.039 ІІІ жолы көшіріледі:

      150.00.039 І жолында шегерімге жатқызылатын шығыстардың жалпы сомасы көрсетіледі. 150.00.020-дан 150.00.038-ге дейінгі жолдардың сомасы ретінде айқындалады;

      150.00.039 ІІ жолында бір мезгілде 130.00-нысан бойынша корпоративтік табыс салығы бойынша декларацияны табыс ететін коммерциялық емес ұйымдардың Салық кодексінің 134-бабына сәйкес шегерімге жатқызылатын шығыстарының сомасы көрсетіледі. Бұл жолға 130.00.029 жолы көшіріледі;

      150.00.039 ІІІ жолында Қазақстан Республикасының шегінен тыс тұрақты мекеме(лері)сі бар резиденттер шегерімге жатқызуы тиіс шығыстардың сомасы көрсетіледі;

      19. "Табыстар мен шегерімдерді түзету" деген бөлімде:

      150.00.040 жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстар мен шегерімдерді түзетулердің жалпы сомасы көрсетіледі. 150.00.040 І және 150.00.040 ІІ жолдарының сомасын айырмасы ретінде айқындалады;

      150.00.040 І жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстарды түзетулердің сомасы көрсетіледі;

      150.00.040 ІІ жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін шегерімдерді түзетулердің сомасы көрсетіледі.

      20. "Трансферттік баға белгілеу туралы Заңына сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      150.00.041 жолында "Трансферттік баға белгілеу туралы" 2008 жылғы 5 шілдедегі Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес табыстарды түзетудің сомасы көрсетіледі;

      150.00.042 жолында Трансферттік баға белгілеу туралы Заңға сәйкес айқындалатын, шегерімдерді түзетудің сомасы көрсетіледі.

      21. "Салық салынатын табысты есептеу" деген бөлімде:

      1) 150.00.043 жолында салық салынатын табыс (залал) сомасы көрсетіледі. 150.01.042 және 150.02.036 жолдарының сомасы ретінде айқындалады;

      2) 150.00.044 жолында резидент – салық төлеушінің Қазақстан Республикасынан тыс көздерден алған табыстарының сомасы көрсетіледі. 150.00.044 жол анықтамалық сипатқа ие. Бұл жол өзіне 150.00.044 І жолын да қамтиды:

      150.00.044 І жолында Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар елде алған табыс көрсетіледі. Бұл жолға 150.08-нысаны G бағанының қорытынды мәні көшіріледі.

      150.00.044 І жолының мәні салық салынатын табысты есептеуге қосылады;

      3) 150.00.045 жолында Салық кодексінің 2-баптың 5-тармағына, 212, 213-баптарына, сәйкес халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табыс сомасы көрсетіледі;

      4) 150.00.046 жолында халықаралық салық салу ерекшелігі есепке ала отырып, салық салынатын табыс (залал) сомасы көрсетіледі. 150.01.045 және 150.02.039 жолдарының сомасы ретінде айқындалады;

      5) 150.00.047 жолында Салық кодексінің 137-бабы 1-тармағына сәйкес көшірілуі тиіс залал көрсетіледі;

      6) 150.00.048 жолында Салық кодексінің 133-бабына немесе Енгізу туралы Заңның 3-2-бабына сәйкес салық салу табысын кеміту сомасы көрсетіледі. 150.00.048 А және 150.00.048 В жолдарының сомасы ретінде айқындалады;

      150.00.048 А жолында Салық кодексінің 133-бабы 1-тармағына сәйкес салық төлеуші салық салу табысын кемітуге құқылы шығыстар көрсетіледі;

      150.00.048 В жолында Салық кодексінің 133-бабы 2-тармағына немесе Енгізу туралы Заңның 3-2-бабына сәйкес салық төлеуші салық салу табысын кемітуге құқылы табыстар көрсетіледі

      7) 150.00.049 жолында Салық кодексінің 133-бабына сәйкес жүргізілетін азайту ескерілген салық салынатын табыс көрсетіледі. 150.01.048 және 150.02.042 жолдарының сомасы ретінде айқындалады;

      8) 150.00.050 жолында Салық кодексінің 137-бабы 1-тармағына және Енгізу туралы Заңның 15-1-бабына сәйкес алдыңғы салық кезеңдерінен көшірілген залалдар көрсетіледі;

      9) 150.00.051 жолында көшірілген залалдар қосылған салық салынатын табыс көрсетіледі. 150.01.050 және 150.02.044 жолдарының сомасы ретінде айқындалады.

      22. "Салық міндеттемесінің есебі" деген бөлімде:

      1) 150.00.052 жолында Енгізу туралы Заңның 4-бабына сәйкес немесе Салық кодексінің 147-бабы 2-тармағына сәйкес корпоративтік табыс салығының ставкасы пайызда көрсетіледі;

      2) 150.00.053 жолында Салық кодексінің 223-бабына сәйкес Қазақстан Республикасында корпоративтік табыс салығын төлеу кезінде ескерілетін Қазақстан Республикасынан тыс төленген табысқа салықтардың немесе резидент салық төлеуші Қазақстан Республикасының шегінен тыс көздерден алған табыстарға соған ұқсас табыс салығының түрлерінің сомасы көрсетіледі. Бұл жолға 150.08-нысаны К бағанының қорытынды мәні көшіріледі;

      3) 150.00.054 жолда шетел салығын есепке жатқызу ескерілген корпоративтік табыс салығы сомасы көрсетіледі;

      4) 150.00.055 жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде ұтыс түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      5) 150.00.056 I жолында алдыңғы салық кезеңдерінде сыйақы түріндегі табыстан төлем көзінен ұсталған және Салық кодексінің 139-бабы 3-тармағына сәйкес көшірілген корпоративтік табыс салығының сомасы көрсетіледі;

      150.00.056 II жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде сыйақы түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      6) 150.00.057 жолында Салық кодексінің 200-бабына сәйкес табыстың төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      7) 150.00.058 жолында салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі. 150.00.058 және 150.00.051 жолдарының туындысы ретінде айқындалады:

      150.00.058 I жолында Салық кодексінің 139-бабына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі. (150.01.057 + 150.02.051 II) жолдарының сомасы ретінде айқындалады;

      150.00.058 ІІ жолында Салық кодексінің 451-бабына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының азайту сомасы көрсетіледі. Салық кодексінің 448452-баптарында көзделген арнаулы салық режимі шеңберінде қызметін жүзеге асыратын салық төлеушілер толтырады. 150.02.051 ІІ жолының мәні ретінде айқындалады;

      150.00.058 ІІІ жолында инвестициялар бойынша уәкілетті органмен жасасқан келісімшартқа сәйкес стандартты салық жеңілдіктерін қолдануға байланысты кемітілген корпоративтік табыс салығының сомасы көрсетіледі;

      150.00.058 IV жолында Қазақстан Республикасының Инвестициялар туралы Заңына сәйкес салық төлеуші инвестициялар бойынша мемлекеттік уәкілетті органмен 2009 жылдың 1 қаңтарына дейін жасасқан келісімшарт негізінде есептелген корпоративтік табыс салығына кемітуге құқылы сома көрсетіледі;

      150.00.058 V жолында Салық кодексінің 151-бабына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының сомасының кемітілуі көрсетіледі. Салық кодексінің 150-бабында белгіленген шарттарға сәйкес келетін және арнайы экономикалық аймақта қызметін жүзеге асыратын салық төлеушілер толтырады. Бұл жолға 150.02.051 V жолының мәні көшіріледі;

      8) 150.00.059 жолында Салық кодексінің 199-бабы 1-тармағына сәйкес Қазақстан Республикасындағы тұрақты мекеме арқылы қызметінен түскен резидент емес заңды тұлғаның таза табысы көрсетіледі;

      9) 150.00.060 жолында таза табысқа корпоративтік табыс салығының сомасы көрсетіледі:

      150.00.060 І жолында 150.00.052 х 15% жолының туындысы ретінде айқындалатын 15 пайыздық ставка бойынша Салық кодексінің 199-бабы 1-тармағына сәйкес есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі;

      150.00.060 ІІ жолында Салық кодексінің 212-бабына сәйкес халықаралық шартта көзделген ставка бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі. Егер салық төлеуші таза табысқа корпоративтік табыс салығына қатысты халықаралық шарт ережесін қолданса, таза табысқа корпоративтік табыс салығының ставкасы көрсетіледі;

      150.00.060 ІІІ жолы егер 150.00.060 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға осы Қағидалардың 57-тармағына сәйкес Қазақстан Республикасы аталған халықаралық шарт жасасқан елдің коды көрсетіледі;

      150.00.060 ІV жолы егер 150.01.060 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға аталған халықаралық шарттың атауы көрсетіледі;

      10) 150.00.061 жолында есептелген корпоративтік табыс салығының жиынтық сомасы көрсетіледі. 150.01.060 және 150.02.054 жолдарының сомасы ретінде айқындалады.

      23. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Басшының Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларация тапсырылған күн.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолда декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияны табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы беретін декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Жер қойнауын пайдалануға арналған әрбір келісімшарт, кен
орны (кен орындар тобы, кен орнының бөлігі) бойынша
корпоративтік табыс салығын есептеу бойынша салық салу
объектілері және (немесе) салық салуға байланысты объектілер
туралы – 150.01-нысанын жасау

      24. Бұл нысан Салық кодексінің 310-бабында белгіленген негізгі қағидаттарға сәйкес жер қойнауын пайдаланушының жер қойнауын пайдалануға арналған әрбір келісімшарт, кен орны (кен орындар тобы, кен орнының бөлігі) бойынша корпоративтік табыс салығын есептеуі бойынша салық салу объектілері және (немесе) салық салуға байланысты объектілері туралы ақпаратын көрсетуге арналған.

      Жер қойнауын пайдалануға арналған бірнеше келісімшарт болған жағдайда, бұл нысан әрбір келісімшарт бойынша жеке толтырылады.

      25. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) келісімшарттың нөмірі мен күні. А бағанында жер қойнауын пайдалануға арналған келісімшарттың тіркеу нөмірі көрсетіледі, В бағанында жер қойнауын пайдалануға арналған келісімшартты тіркеу күні көрсетіледі;

      2) кен орнының атауы – жер қойнауын пайдалануға арналған келісімшартқа сәйкес кен орнының атауы көрсетіледі;

      26. "Жылдық жиынтық табыс" деген бөлімде:

      1) 150.01.001 жолында Салық кодексінің 86-бабына сәйкес тауарларды өткізуден түскен табыс көрсетіледі.

      2) 150.01.002 жолында жер қойнауын пайдалануға арналған келісімшарт аясында қолданылатын, амортизациялауға жатпайтын активтерді өткізуден Салық кодексінің 87-бабына сәйкес құн өсімінен түсетін табыс көрсетіледі;

      3) 150.01.003 жолында Салық кодексінің 88-бабына сәйкес міндеттемелерді есептен шығарудан табыс көрсетіледі;

      4) 150.01.004 жолында Салық кодексінің 89-бабына сәйкес күмәнді міндеттемелер бойынша табыс көрсетіледі;

      5) 150.01.005 жолында Салық кодексінің 91-бабына сәйкес талап ету құқығын беруден түскен табыс көрсетіледі;

      6) 150.01.006 жолында Салық кодексінің 92-бабына сәйкес айқындалатын тіркелген активтерді шығарудан түсетін табыс көрсетіледі. Бұл жолда жер қойнауын пайдалануға арналған келісімшарт аясында тіркелген активтерді шығарудан түсетін табыс көрсетіледі;

      7) 150.01.007 жолында Салық кодексінің 93-бабына сәйкес айқындалатын геологиялық зерттеуге және табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түсетін табыс көрсетіледі;

      8) 150.01.008 жолында Салық кодексінің 94-бабына сәйкес айқындалатын кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түсетін табыс көрсетіледі;

      9) 150.01.009 жолында Салық кодексінің 107-бабына сәйкес айқындалатын жер қойнауын пайдаланушының тарату қорының қаражаттарын мақсатсыз пайдалану мөлшері көрсетіледі. Бұл жол жер қойнауын пайдаланушының тарату қорының және қалдықтарды орналастыру полигондарын жою қорының қаражаттарын мақсатсыз пайдалану қаражаттарының сомасын қосады;

      10) 150.01.010 жолында егер бұл сомалар шегерімге жатқызылмаған болса, Салық кодексінің 85-бабы 1-тармағының 14) тармақшасына сәйкес жылдық жиынтық табысқа енгізілетін, егер бұл сомалар бұрын шегерімге жатқызылмаса, бюджеттен қайтарылған негізсіз айыппұлдардан басқа, танылған немесе борышты деп танылған айыппұлдар, өсімпұлдар және санкциялардың басқа да түрлері көрсетіледі;

      11) 150.01.011 жолында Салық кодексінің 85-бабы 1-тармағының 17) тармақшасына сәйкес жылдық жиынтық табысқа енгізілетін дивидендтер және Салық кодексінің 85-бабы 1-тармағының 18) және 20) тармақшаларынасәйкес жылдық жиынтық табысқа енгізілетін депозит, ағымдағы шот, борышты бағалы қағаз, вексель, исламдық жалға беру сертификаты, ұтыстар бойынша сыйақылардың жалпы сомасы көрсетіледі;

      12) 150.01.012 жолында Салық кодексінің 85-бабы 1-тармағының 19) тармақшасына сәйкес жылдық жиынтық табысқа енгізілетін қаржы есептілігінің халықаралық стандарттары мен Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы заңнамасының талаптарына сәйкес айқындалған, теріс бағамдық айырма сомасынан оң бағамдық айырма сомасының артуы көрсетіледі;

      13) 150.01.013 жолында Салық кодексінің 85-бабы 1-тармағының 22-1) тармақшасына сәйкес айқындалатын исламдық банкте орналастырылған инвестициялық депозит бойынша табыс көрсетіледі;

      14) 150.01.014 жолында Салық кодексіне сәйкес жылдық жиынтық табысқа енгізілетін салық төлеушінің өзге де табыстары көрсетіледі;

      15) 150.01.015 жолында 150.01.001-ден 150.01.014-ке дейінгі жолдардың сомасы ретінде айқындалатын, жылдық жиынтық табыстың жалпы сомасы көрсетіледі;

      16) 150.01.016 жолында Салық кодексінің 99-бабы 1-тармағына немесе Енгізу туралы Заңның 3-1-бабына сәйкес жылдық жиынтық табысты түзетудің жалпы сомасы көрсетіледі;

      17) 150.01.017 жолында тауарлық-материалдық қорларды бағалаудың өзге әдісіне көшу кезінде қалыптасқан оң немесе теріс айырмасы көрсетіледі;

      18) 150.01.018 жолында 150.01.015 жолы мен 150.01.016 жолдарының сомасының айырмасы ретінде айқындалған, 150.01.017 жолына ұлғайтылған (егер бұл жолдың мәні оң болған жағдайда) немесе 150.01.017 жолына азайтылған (егер бұл жолдың мәні теріс болған жағдайда) (150.01.015 – 150.01.016 ± 150.01.017) түзетуді ескергендегі жылдық жиынтық табыс көрсетіледі.

      27. "Шегерімдер" деген бөлімде:

      1) 150.01.019 жолында 150.01.019 I алу 150.01.019 II қосу 150.01.019 III қосу 150.01.019 IV қосу 150.01.019 V алу 150.01.019 VI алу 150.01.019 VII алу 150.01.019 VIII алу 150.01.019 IX ретінде айқындалатын, Салық кодексінің 100-бабы 1-тармағына сәйкес шегерімге жатқызылатын сатылған (жұмсалған) тауарлардың, сатып алынған және өтеусіз алынған жұмыстар, қызмет көрсетулердің құны көрсетіледі.

      150.01.019 I жолында салық кезеңінің басына тауарлардың, шикізаттардың, материалдардың (соның ішінде сатып алынатын жартылай фабрикаттар мен жинақталатын бұйымдар, конструкциялар мен бөлшектер, отын, қосалқы бөлшектер және тағы басқалары) (бұдан әрі – ТМҚ) өзіндік құны көрсетіледі. Бастапқы декларацияда аталған жол салық кезеңінің басына бухгалтерлік теңгерім бойынша айқындалған деректерге сәйкес толтырылады. Өзінің бастапқы декларациясын беретін салық төлеушіде салық кезеңінің басында ТМҚ болмауы мүмкін;

      150.01.019 II жолы салық кезеңінің соңына бухгалтерлік теңгерім деректеріне сәйкес толтырылады. Бұл ретте, көрсетілген жолда оны сатудан алынған табыстар салық кезеңінде салық салу мақсатында танылған, жылдың соңында ТМҚ қалдықтарында есепке алынатын және жолдағы (мысалы, FAS-порт шарттарындағы тауарларды сату) тауардың құны көрсетілмейді. Салық кезеңінің ішінде салық төлеуші берген тарату декларациясында 150.01.019 II жолы тиісті салық кезеңінің соңына бухгалтерлік есеп деректерінің негізінде толтырылады;

      150.01.019 III жолында салық төлеуші салық кезеңінің барысында сатып алған ТМҚ, оның ішінде өтеусіз алған, тарапты ұйымдар, дара кәсіпкерлер, жеке нотариустар, адвокаттар орындаған жұмыстар мен көрсеткен қызметтердің құны көрсетіледі. Осы жолда келтірілген деректер декларацияның 150.01.020 жолынан бастап 150.01.037 жолдар бойынша шегерімге жатқызылатын шығыстарды қамтымауы тиіс. 150.01.019 III А бастап 150.01.019 III H дейінгі жолдар мәндерінің сомасы ретінде айқындалады:

      150.01.019 III А жолында салық төлеушінің есепті салық кезеңі ішінде сатып алған, өтеусіз алған ТМҚ өзіндік құны көрсетіледі;

      150.01.019 III B жолында қаржылық қызмет көрсетулердің құны көрсетіледі;

      150.01.019 IІІ C жолында жарнамалық қызмет көрсетулердің құны көрсетіледі;

      150.01.019 IІІ D жолында консультациялық қызмет көрсетулердің құны көрсетіледі;

      150.01.019 IІІ Е жолында маркетингтік қызмет көрсетулердің құны көрсетіледі;

      150.01.019 IІІ F жолында дизайнерлік қызмет көрсетулердің құны көрсетіледі;

      150.01.019 IІІ G жолында инжинирингтік қызмет көрсетулердің құны көрсетіледі;

      150.01.019 IІІ Н жолында өзге де жұмыстар мен қызмет көрсетулерді сатып алуға шығыстар көрсетіледі;

      150.01.019 IV жолында:

      150.01.025 жолы бойынша көрсетілетін және Салық кодексінің 155-бабы 3-тармағының 4) тармақшасында белгіленген тәуліктік мөлшерінің асып кетуін білдіретін;

      тіркелген активтердің, преференциялар объектілерінің алғашқы құнына енетін;

      Салық кодексінің 122-бабы 3-тармағына сәйкес кейінгі шығыстар ретінде танылатын;

      Салық кодексінің 87-бабына сәйкес амортизацияға жатпайтын активтердің бастапқы құнына енетін қызметкерлердің есептелген табыстары бойынша шығыстарды қоспағанда, Салық кодексінің 110-бабында сәйкес шегерімге жатқызылатын қызметкерлердің есептелген табыстары мен жеке тұлғаларға өзге де төлемдер бойынша шығыстар көрсетіледі

      150.01.019 V жолында өткен салық кезеңдерінде алдағы кезеңдер шығыстары ретінде танылған және есепті салық кезеңінде шегерімдерге жатқызылған жұмыстар мен қызметтердің құны, ТМҚ өзіндік құны көрсетіледі;

      150.01.019 VI жолында салықтық есебі Салық кодексінің 122-бабына сәйкес жүргізілетін кейінгі шығыстар деп танылатын жұмыстар мен қызметтердің құны, ТМҚ өзіндік құны көрсетіледі;

      150.01.019 VII тіркелген активтердің, преференция объектілерінің, амортизацияға жатпайтын, активтердің бастапқы құнына енетін, жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      150.01.019 VIII жолында 150.01.019 VI жолы бойынша көрсетілетін құнды қоспағанда, Салық кодексінің 115-бабы негізінде шегерімдерге жатқызылмайтын жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      150.01.019 ІX жолында алдағы кезеңдердің шығыстары ретінде танылатын және кейінгі салық кезеңдерінде шегерімдерге жатқызылуы тиіс жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      2) 150.01.020 жолында Салық кодексінің 100-бабы 6-тармағына сәйкес шегерімге жатқызылатын айыппұлдардың, өсімақылардың, тұрақсыздық айыптарының жалпы сомасы көрсетіледі;

      3) 150.01.021 жолында қосылған құн салығының сомасы көрсетіледі, ол барабар әдісін қолдануға байланысты шегерімге есептеуге жатпайды және Салық кодексінің 100-бабы 12-тармағының екінші бөліміне сәйкес шегерімге жатады;

      4) 150.01.022 жолында есептелген қосылған құн салығының сомасынан есепке жатқызылған және Салық кодексінің 100-бабы 13-тармағына сәйкес шегерімге жатқызылатын қосылған құн салығы сомасының артуы көрсетіледі;

      5) 150.01.023 жолында Салық кодексінің 100-бабы 14-1-тармағына сәйкес шегерімге жатқызылатын салық төлеушінің Мемлекеттік әлеуметтік сақтандыру қорына есептелген әлеуметтік аударымдар бойынша шығыстар сомасы көрсетіледі;

      6) 150.01.024 жолында Салық кодексінің 103-бабына, Енгізу туралы Заңның 14-бабына сәйкес шегерімге жатқызылатын сыйақылардың жалпы сомасы көрсетіледі;

      7) 150.01.025 жолында Салық кодексінің 101-бабына сәйкес шегерімге жатқызылатын қызметтік іссапарлар кезіндегі өтемақылардың жалпы сомасы көрсетіледі;

      8) 150.01.026 жолында Салық кодексінің 104-бабына сәйкес шегерімге жатқызылатын төленген күмәнді міндеттемелер және Салық кодексінің 88-бабына сәйкес бұрын табыс деп танылған, Салық кодексінің 104-бабы екінші бөліміне сәйкес шегерімге жатқызылатын төленген міндеттемелер көрсетіледі;

      9) 150.01.027 жолында Салық кодексінің 105-бабына сәйкес шегерімге жатқызылатын күмәнді талаптар көрсетіледі;

      10) 150.01.028 жолында Салық кодексінің 107-бабына сәйкес шегерімге жатқызылатын кен орындарын әзірлеу салдарларын жоюға жұмсалған шығыстар көрсетіледі. Бұл жол өзіне тарату қорына және қалдықтарды орналастыру полигондарының тарату қорына аударымдар сомасы көрсетіледі;

      11) 150.01.029 жолында Салық кодексінің 108-бабына сәйкес шегерімге жатқызылатын ғылыми-зерттеу және ғылыми технологиялық жұмыстарға шығыстар көрсетіледі;

      12) 150.01.030 жолында жинақтаушы сақтандыру шарттары бойынша сақтандыру сыйлықақыларды қоспағанда, Салық кодексінің 109-бабы 1-тармағына сәйкес шегерімге жатқызылатын сақтандыру шарттары бойынша төленуі тиіс немесе төленген сақтандыру сыйлықақылары көрсетіледі;

      13) 150.01.031 жолында Салық кодексінің 111-бабына сәйкес шегерімге жатқызылатын геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шыққан шығыстар мен жер қойнауын пайдаланушылардың басқа да шегерімдері көрсетiледi. Бұл жолға осы келісімшарт бойынша 150.03-нысанының АА және АС бағандарының мәні көшіріледі;

      14) 150.01.032 жолында Салық кодексінің 112-бабы 1-тармағына сәйкес шегерімге жатқызылатын қазақстандық кадрларды оқытуға және өңірлердің әлеуметтік саласын дамытуға жұмсалған жер қойнауын пайдаланушының шығыстары көрсетіледі (коммерциялық табудан кейін өндіруді бастаған сәттен бастап);

      15) 150.01.033 жолында Салық кодексінің 113-бабына сәйкес шегерімге жатқызылатын оң бағамдық айырма сомасынан теріс бағамдық айырма сомасының асып кету сомасы көрсетіледі;

      16) 150.01.034 жолында Салық кодексінің 114-бабына сәйкес шегерімге жатқызылатын салық және бюджетке төленетін басқа да міндетті төлемдер көрсетіледі;

      17) 150.01.035 жолында Салық кодексінің 116122-баптарына сәйкес жүргізілетін тіркелген активтер бойынша шегерімдер көрсетіледі:

      150.01.035 І жолында Салық кодексінің 117-бабы 10-тармағына және 120-баптың 2-1-тармағына сәйкес салық есебі жүргізілетін, 2009 жылдың 1 қаңтарына дейін жасалған корпоративтік табыс салығын төлеуден босатуды берумен келісімшарт бойынша инвестициялық жоба шеңберінде 2009 жылдың 1 қаңтарына дейін және (немесе) кейін пайдалануға енгізілген тіркелген активтер бойынша шегерімдер анықтама ретінде көрсетіледі;

      18) 150.01.036 жолында Салық кодексінің 123125-баптарына, сондай-ақ Енгізу туралы Заңның 15-бабына сәйкес инвестициялық салық преференциялары бойынша шегерімдер көрсетіледі;

      19) 150.01.037 жолында Салық кодексіне сәйкес шегерімге жатқызылатын өзге де шығыстар көрсетіледі. Бұл жол өзіне 150.01.037 І жолын да қамтиды:

      150.01.037 I жолында резидент емес заңды тұлға басқару және жалпы әкімшілік шығыстары көрсетiледi;

      20) 150.01.038 жолында шегерімге жатқызылуы тиіс жалпы сома көрсетіледі. 150.01.019-дан 150.01.037-ге дейінгі жолдардың сомасы ретінде айқындалады.

      28. "Табыстар мен шегерімдерді түзету" деген бөлімде:

      150.01.039 жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстар мен шегерімдерді түзетулердің жалпы сомасы көрсетіледі. 150.01.039 І және 150.01.039 ІІ жолдарының айырмасы ретінде айқындалады

      150.01.039 І жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстарды түзетулердің сомасы көрсетіледі;

      150.01.039 ІІ жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін шегерімдерді түзетулердің сомасы көрсетіледі.

      29. "Трансферттік баға белгілеу туралы Заңға сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      1) 150.01.040 жолында Трансферттік баға белгілеу туралы Заңға сәйкес табыстарды түзетудің сомасы көрсетіледі;

      2) 150.01.041 жолында Трансферттік баға белгілеу туралы Заңға сәйкес айқындалатын, шегерімдерді түзетудің сомасы көрсетіледі.

      30. "Салық салынатын табысты есептеу" деген бөлімде:

      1) 150.01.042 жолында салық салынатын табыс (залал) сомасы көрсетіледі. 150.01.018 алу 150.01.038 қосу 150.01.039 қосу 150.01.040 алу 150.01.041 ретінде айқындалады.

      Егер 150.01.042 жолының теріс (залал) мәні болса, онда бұл жол бойынша мәні 150.00.042 жолына көшірілмейді;

      2) 150.01.043 жолында резидент – салық төлеушінің Қазақстан Республикасынан тыс көздерден алған табыстарының сомасы көрсетіледі. 150.01.043 жол анықтамалық сипатқа ие. Бұл жол өзіне 150.01.043 І жолын да қамтиды:

      150.01.043 І жолында Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар елде алған табыс көрсетіледі.

      150.01.043 І жолының мәні салық салынатын табысты есептеуге қосылады;

      3) 150.01.044 жолында Салық кодексінің 2-бабының 5-тармағына,212, 213-баптарына сәйкес халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табыс сомасы көрсетіледі;

      4) 150.01.045 жолында халықаралық салық салу ерекшелігі есепке ала отырып, салық салынатын табыс (залал) сомасы көрсетіледі. 150.01.044 жолын алып тастаумен, 150.01.042 және 150.01.043 I жолдарының сомасы ретінде айқындалады. Егер 150.01.045 жолының теріс (залал) мәні болса, онда бұл жол бойынша мәні 150.00.046 жолына көшірілмейді;

      5) 150.01.046 жолында Салық кодексінің 137-бабы 1-тармағына сәйкес көшірілуі тиіс залал көрсетіледі;

      6) 150.01.047 жолында Салық кодексінің 133-бабына сәйкес салық салынатын табысын кеміту сомасы көрсетіледі. 150.01.047 А және 150.01.047 В жолдарының сомасы ретінде айқындалады;

      150.01.047 А жолында Салық кодексінің 133-бабы 1-тармағына сәйкес салық төлеуші салық салынатын табысын кемітуге құқылы шығыстар көрсетіледі;

      150.01.047 В жолында Салық кодексінің 133-бабы 2-тармағына немесе Енгізу туралы Заңның 3-2-бабына сәйкес салық төлеуші салық салынатын табысын кемітуге құқылы табыстар көрсетіледі

      7) 150.01.048 жолында Салық кодексінің 133-бабына сәйкес жүргізілетін азайту ескерілген салық салынатын табыс көрсетіледі. 150.01.045 және 150.01.047 жолдарының айырмасы ретінде айқындалады. Егер 150.01.047 жолы 150.01.045 жолынан артық болса, 150.00.048 жолында нөл көрсетіледі;

      8) 150.01.049 жолында Салық кодексінің 137-бабы 1-тармағына және Енгізу туралы Заңның 15-1-бабына сәйкес алдыңғы салық кезеңдерінен көшірілген залалдар көрсетіледі;

      9) 150.01.050 жолында көшірілген залалдар қосылған салық салынатын табыс көрсетіледі. 150.01.048 және 150.01.049 жолдарының айырмасы ретінде айқындалады. Егер 150.01.049 жолы 150.01.048 жолынан артық болса, 150.01.050 жолында нөл көрсетіледі.

      31. "Салық міндеттемесінің есебі" деген бөлімде:

      1) 150.01.051 жолында Енгізу туралы Заңның 4-бабына сәйкес немесе Салық кодексінің 147-бабы 2-тармағына сәйкес корпоративтік табыс салығының ставкасы пайызда көрсетіледі;

      2) 150.01.052 жолында Салық кодексінің 223-бабына сәйкес Қазақстан Республикасында корпоративтік табыс салығын төлеу кезінде ескерілетін Қазақстан Республикасынан тыс төленген табысқа салықтардың немесе резидент салық төлеуші Қазақстан Республикасының шегінен тыс көздерден алған табыстарға соған ұқсас табыс салығының түрлерінің сомасы көрсетіледі;

      3) 150.01.053 жолында шетел салығын есепке жатқызу ескерілген корпоративтік табыс салығы сомасы көрсетіледі. 150.01.050 және 150.01.051 жолдары мен 150.01.052 жолы туындысының айырмасы ретінде айқындалады. Егер 150.01.052 жолы 150.01.050 және 150.01.051 жолдарының туындысынан артық болса, 150.01.053 жолында нөл көрсетіледі;

      4) 150.01.054 жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде ұтыс түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      5) 150.01.055 I жолында алдыңғы салық кезеңдерінде сыйақы түріндегі табыстан төлем көзінен ұсталған және Салық кодексінің 139-бабы 3-тармағына сәйкес көшірілген корпоративтік табыс салығының сомасы көрсетіледі;

      150.01.055 II жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде сыйақы түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      6) 150.01.056 жолында Салық кодексінің 200-бабына сәйкес табыстың төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      7) 150.01.057 жолында Салық кодексінің 139-бабына сәйкес айқындалатын салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі. 150.01.053, 150.01.054, 150.01.055 I, 150.01.055 II, 150.01.056 жолдарының айырмасы ретінде айқындалады. Бұл жолдың мәні 150.00.057 І жолына көшіріледі;

      8) 150.01.058 жолында Салық кодексінің 199-бабы 1-тармағына сәйкес Қазақстан Республикасындағы тұрақты мекеме арқылы қызметінен түскен резидент емес заңды тұлғаның таза табысы көрсетіледі. 150.01.050 және 150.01.057 жолдарының айырмасы ретінде айқындалады. Бұл жолдың мәні 150.00.058 жолына көшіріледі;

      9) 150.01.059 жолында таза табысқа корпоративтік табыс салығының сомасы көрсетіледі:

      150.01.059 І жолында 15 пайыз ставкасы бойынша Салық кодексінің 199-бабы 1-тармағына сәйкес есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі (150.01.058 х 15%);

      150.01.059 ІІ жолында Салық кодексінің 212-бабына сәйкес халықаралық шартта көзделген ставка бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі. Егер салық төлеуші таза табысқа корпоративтік табыс салығына қатысты халықаралық шарт ережесін қолданса, таза табысқа корпоративтік табыс салығының ставкасы көрсетіледі;

      150.01.059 ІІІ жолы егер 150.01.059 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға осы Қағидалардың 57-тармағына сәйкес Қазақстан Республикасы аталған халықаралық шарт жасасқан елдің коды көрсетіледі;

      150.01.059 ІV жолы егер 150.01.059 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға аталған халықаралық шарттың атауы көрсетіледі;

      10) 150.01.060 жолында есептелген корпоративтік табыс салығының жиынтық сомасы көрсетіледі. 150.01.057, 150.01.059 I және 150.01.059 II жолдарының сомасы ретінде айқындалады. Бұл жолдың мәні 150.00.061 жолына көшіріледі.

4. Келісімшарттан тыс қызмет бойынша корпоративтік табыс
салығын есептеу бойынша салық салу объектілері және (немесе)
салық салуға байланысты объектілер туралы – 150.02-нысанын
жасау

      32. Бұл нысан жер қойнауын пайдаланушының Салық кодексінің 310-бабы ережелерін ескере отырып, келісімшарттан тыс қызмет бойынша, оның ішінде кең таралған пайдалы қазбаларды, жер асты суларын, емдік балшықтарды барлауға және (немесе) өндіруге, сондай-ақ барлауға және (немесе) өндіруге байланысты емес құрылысқа және (немесе) пайдалануға арналған келісімшарттар шеңберіндегі қызмет бойынша корпоративтік табыс салығын есептеу бойынша салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы ақпаратты көрсетуіне арналған.

      33. "Жылдық жиынтық табыс" деген бөлімде:

      1) 150.02.001 жолында Салық кодексінің 86-бабына сәйкес өткізуден түскен табыс көрсетіледі;

      2) 150.02.002 жолында Салық кодексінің 87-бабына сәйкес құн өсімінен түсетін табыс көрсетіледі.

      3) 150.02.003 жолында алдыңғы салық кезеңінен көшірілген залалдар ескеріле отырып, туынды қаржы құралдар, оның ішінде своп бойынша табыс көрсетіледі;

      4) 150.02.004 жолында Салық кодексінің 88-бабына сәйкес міндеттемелерді есептен шығарудан табыс көрсетіледі;

      5) 150.02.005 жолында Салық кодексінің 89-бабына сәйкес күмәнді міндеттемелер бойынша табыс көрсетіледі;

      6) 150.02.006 жолында Салық кодексінің 91-бабына сәйкес талап ету құқығын беруден түскен табыс көрсетіледі;

      7) 150.02.007 жолында Салық кодексінің 92-бабына сәйкес айқындалатын тіркелген активтерді шығарудан түскен табыс көрсетіледі;

      8) 150.02.008 жолында Салық кодексінің 85-бабы 1-тармағының 14) тармақшасына сәйкес жылдық жиынтық табысқа енгізілген егер бұрын шегерімге жатқызылмаса, бұрын негізсіз бюджеттен қайтарылған айыппұлдардан басқа, сот таңылған немесе борышты деп танылған айыппұлдар, өсімақылар және санкциялардың басқа да түрлері көрсетіледі;

      9) 150.02.009 жолында Салық кодексінің 85-бабы 1-тармағының 17) тармақшасына сәйкес жылдық жиынтық табысқа енгізілген дивидендтер және Салық кодексінің 85-бабы 1-тармағының 18) және 20 тармақшаларына сәйкес жылдық жиынтық табысқа енгізілетін депозит, ағымдағы шот, борышты бағалы қағаз, вексель, исламдық жалға беру сертификаты, ұтыстар бойынша сыйақылардың жалпы сомасы көрсетіледі;

      10) 150.02.010 жолында Салық кодексінің 85-бабы 1-тармағының 19) тармақшасына сәйкес жылдық жиынтық табысқа енгізілген қаржы есептілігінің халықаралық стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы заңнаманың талаптарына сәйкес айқындалған оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі көрсетіледі;

      11) 150.02.011 жолында Салық кодексінің 85-бабы 1-тармағының 22-1) тармақшасына сәйкес айқындалатын исламдық банкте орналастырылған инвестициялық депозит бойынша табыс көрсетіледі;

      12) 150.02.012 жолында Салық кодексіне сәйкес жылдық жиынтық табысқа енгізілетін салық төлеушінің өзге де табыстары көрсетіледі;

      13) 150.02.013 жолында 150.02.001-ден 150.02.012-ге дейінгі жолдардың сомасы ретінде айқындалатын жылдық жиынтық табыстың жалпы сомасы көрсетіледі;

      14) 150.02.014 жолында Салық кодексінің 99-бабына және Енгізу туралы Заңының 3-1-бабына сәйкес жылдық жиынтық табысты түзетудің жалпы сомасы көрсетіледі;

      15) 150.02.015 жолында тауарлық-материалдық запастарды бағалаудың өзге әдісіне көшу кезінде қалыптасқан оң немесе теріс айырма көрсетіледі;

      16) 150.02.016 жолында 150.02.013 жолы мен 150.02.014 жолы сомасының айырмасы ретінде айқындалған, 150.02.015 жолына ұлғайтылған (егер бұл жолдың мәні оң болған жағдайда) немесе 150.01.015 жолына азайтылған (егер бұл жолдың мәні теріс болған жағдайда) түзету ескеріле отырып, жылдық жиынтық табыс көрсетіледі.

      34. "Шегерімдер" деген бөлімде:

      1) 150.02.017 жолда 150.02.017 I алу 150.02.017 II қосу 150.02.017 III қосу 150.02.017 IV қосу 150.02.017 V алу 150.02.017 VI алу 150.02.017 VII алу 150.02.017 VIII алу 150.02.017 IX ретінде айқындалатын, Салық кодексінің 100-бабы 1-тармағына сәйкес шегерімге жатқызылатын сатылған (жұмсалған) тауарлардың, сатып алынған және өтеусіз алынған жұмыстар, қызмет көрсетулердің құны көрсетіледі.

      150.02.017 I жолында салық кезеңінің басына тауарлардың, шикізаттардың, материалдардың (соның ішінде сатып алынатын жартылай фабрикаттар мен жинақталатын бұйымдар, конструкциялар мен бөлшектер, отын, қосалқы бөлшектер және тағы басқалары) (бұдан әрі – ТМҚ) өзіндік құны көрсетіледі. Бастапқы декларацияда аталған жол салық кезеңінің басына бухгалтерлік теңгерім бойынша айқындалған деректерге сәйкес толтырылады. Өзінің бастапқы декларациясын беретін салық төлеушіде салық кезеңінің басында ТМҚ болмауы мүмкін;

      150.02.017 II жолы салық кезеңінің соңына бухгалтерлік теңгерім деректеріне сәйкес толтырылады. Бұл ретте, көрсетілген жолда оны сатудан алынған табыстар салық кезеңінде салық салу мақсатында танылған, жылдың соңында ТМҚ қалдықтарында есепке алынатын және жолдағы (мысалы, FAS-порт шарттарындағы тауарларды сату) тауардың құны көрсетілмейді. Салық кезеңінің ішінде салық төлеуші берген тарату декларациясында 150.02.017 II жолы тиісті салық кезеңінің соңына бухгалтерлік есеп деректерінің негізінде толтырылады;

      150.02.017 III жолында салық төлеуші салық кезеңінің барысында сатып алған ТМҚ, оның ішінде өтеусіз алған, тарапты ұйымдар, дара кәсіпкерлер, жеке нотариустар, адвокаттар орындаған жұмыстар мен көрсеткен қызметтердің құны көрсетіледі. Осы жолда келтірілген деректер декларацияның 150.02.017 жолынан бастап 150.02.038 жолдар бойынша шегерімге жатқызылатын шығыстарды қамтымауы тиіс. 150.02.017 III А бастап 150.02.017 III H дейінгі жолдар мәндерінің сомасы ретінде айқындалады:

      150.02.017 III А жолында салық төлеуші есепті салық кезеңінде сатып алған, өтеусіз алған ТМҚ өзіндік құны көрсетіледі;

      150.02.017 III B жолында қаржылық қызмет көрсетулердің құны көрсетіледі;

      150.02.017 III C жолында жарнамалық қызмет көрсетулердің құны көрсетіледі;

      150.02.017 III D жолында консультациялық қызмет көрсетулердің құны көрсетіледі;

      150.02.017 III Е жолында маркетингтік қызмет көрсетулердің құны көрсетіледі;

      150.02.017 III F жолында дизайнерлік қызмет көрсетулердің құны көрсетіледі;

      150.02.017 III G жолында инжинирингтік қызмет көрсетулердің құны көрсетіледі;

      150.02.017 III Н басқа да жұмыстар мен қызмет көрсетулерді сатып алуға шығыстар көрсетіледі;

      150.02.017 IV жолында:

      150.02.023 жолы бойынша көрсетілетін және Салық кодексінің 155-бабы 3-тармағының 4) тармақшасында белгіленген тәуліктік мөлшерінің асып кетуін білдіретін;

      тіркелген активтердің, преференциялар объектілерінің алғашқы құнына енетін;

      Салық кодексінің 122-бабы 3-тармағына сәйкес кейінгі шығыстар ретінде танылатын;

      Салық кодексінің 87-бабына сәйкес амортизацияға жатпайтын активтердің бастапқы құнына енетін қызметкерлердің есептелген табыстары бойынша шығыстарды қоспағанда, Салық кодексінің 110-бабында сәйкес шегерімге жатқызылатын қызметкерлердің есептелген табыстары мен жеке тұлғаларға өзге де төлемдер бойынша шығыстар көрсетіледі

      150.02.017 V жолында өткен салық кезеңдерінде алдағы кезеңдер шығыстары ретінде танылған және есепті салық кезеңінде шегерімдерге жатқызылған жұмыстар мен қызметтердің құны, ТМҚ өзіндік құны көрсетіледі;

      150.02.017 VI жолында салықтық есебі Салық кодексінің 122-бабына сәйкес жүргізілетін кейінгі шығыстар болып танылған жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      150.02.017 VII тіркелген активтердің, преференция объектілерінің, амортизацияға жатпайтын, активтердің бастапқы құнына енетін, жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      150.02.017 VIII жолында 150.02.017 VI жолы бойынша көрсетілетін құнды қоспағанда, Салық кодексінің 115-бабының негізінде шегерімдерге жатқызылмайтын жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      150.02.017 ІX жолында алдағы кезеңдердің шығыстары ретінде танылатын және кейінгі салық кезеңдерінде шегерімдерге жатқызылуы тиіс жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      2) 150.02.018 жолында Салық кодексінің 100-бабы 6-тармағына сәйкес шегерімге жатқызылатын айыппұлдардың, өсімақылардың, тұрақсыздық айыптарының жалпы сомасы көрсетіледі;

      3) 150.02.019 жолында қосылған құн салығының сомасы көрсетіледі, ол барабар әдісін қолдануға байланысты шегерімге есептеуге жатпайды және Салық кодексінің 100-бабы 12-тармағының екінші бөліміне сәйкес шегерімге жатады;

      4) 150.02.020 жолында 2009 жылдың 1 қаңтарына қалыптасқан, есептелген қосылған құн салығының сомасынан есепке жатқызылған және Салық кодексінің 100-бабы 13-тармағына сәйкес шегерімге жатқызылатын қосылған құн салығы сомасының артуы көрсетіледі;

      5) 150.02.021 жолында Салық кодексінің 100-бабы 14-1-тармағына сәйкес шегерімге жатқызылатын салық төлеушінің Мемлекеттік әлеуметтік сақтандыру қорына есептелген әлеуметтік аударымдар бойынша шығыстар сомасы көрсетіледі;

      6) 150.02.022 жолында Салық кодексінің 103-бабына, Енгізу туралы Заңның 14-бабына сәйкес шегерімге жатқызылатын сыйақылардың жалпы сомасы көрсетіледі;

      7) 150.02.023 жолында Салық кодексінің 101-бабына сәйкес шегерімге жатқызылатын қызметтік іссапарлар кезіндегі өтемақы сомалары көрсетіледі;

      8) 150.02.024 жолында Салық кодексінің 104-бабына сәйкес шегерімге жатқызылатын, оның ішінде Салық кодексінің 104-бабы екінші бөліміне сәйкес шегерімге жатқызылатын төленген күмәнді міндеттемелер, Салық кодексінің 88-бабына сәйкес бұрын табыс деп танылған төленген міндеттемелердің сомасы көрсетіледі;

      9) 150.02.025 жолында Салық кодексінің 105-бабына сәйкес шегерімге жатқызылатын күмәнді талаптар көрсетіледі;

      10) 150.02.026 жолында жинақтаушы сақтандыру шарттары бойынша сақтандыру сыйлықақыларды қоспағанда, Салық кодексінің 109-бабы 1-тармағына сәйкес шегерімге жатқызылатын сақтандыру шарттары бойынша төленуі тиіс немесе төленген сақтандыру сыйлықақылары көрсетіледі;

      11) 150.02.027 жолында Салық кодексінің 113-бабына сәйкес шегерімге жатқызылатын оң бағамдық айырма сомасынан теріс бағамдық айырма сомасының артуы көрсетіледі;

      12) 150.02.028 жолында Салық кодексінің 114-бабына сәйкес шегерімге жатқызылатын салық және бюджетке төленетін басқа да міндетті төлемдер көрсетіледі;

      13) 150.02.029 жолында Салық кодексінің 116122-баптарына сәйкес жүргізілетін тіркелген активтер бойынша шегерімдер көрсетіледі:

      150.02.029 І жолында Салық кодексінің 117-бабы 10-тармағына және 120-баптың 2-1-тармағына сәйкес салық есебі жүргізілетін, Инвестициялар туралы Заңға сәйкес 2009 жылдың 1 қаңтарына дейін жасалған корпоративтік табыс салығын төлеуден босатуды берумен келісімшарт бойынша инвестициялық жоба шеңберінде 2009 жылдың 1 қаңтарына дейін және (немесе) кейін пайдалануға енгізілген тіркелген активтер бойынша шегерімдер анықтама ретінде көрсетіледі;

      14) 150.02.030 жолында Салық кодексінің 123125-баптарына, сондай-ақ Енгізу туралы Заңның 15-бабына сәйкес инвестициялық салық преференциялары бойынша шегерімдер көрсетіледі;

      15) 150.02.031 жолында Салық кодексіне сәйкес шегерімге жатқызылатын өзге де шығыстар көрсетіледі.

      150.02.031 жолына оның ішінде Салық кодексiнiң 107, 111 және 112-баптарынасәйкес шегерімге жатқызылатын кең таралған пайдалы қазбаларды, жерасты суларын, емдiк балшықты өндіру жөнiндегi келiсiмшарттар шеңберiнде, сондай-ақ барлауға және (немесе) өндіруге байланысты емес жерасты құрылыстарын салуға және (немесе) пайдалануға кеткен шығындар қосылады.

      Бұл жол өзіне басқарушылық және жалпы әкімшілік шығыстары көрсетiлетiн 150.02.031 I жолын да қамтиды;

      16) 150.02.032 шегерімге жатқызылуы тиіс сома көрсетіледі;

      150.02.032 І жолында шегерімге жатқызылатын шығыстардың жалпы сомасы көрсетіледі. 150.02.017-ден 150.02.031-ге дейінгі жолдардың сомасы ретінде айқындалады;

      150.02.032 ІІ жолында бір мезгілде 130.00–нысан бойынша корпоративтік табыс салығы бойынша декларацияны табыс ететін коммерциялық емес ұйымдардың Салық кодексінің 134-бабына сәйкес шегерімге жатқызылатын шығыстарының сомасы көрсетіледі. Бұл жолға 130.00.029 жолы көшіріледі;

      150.02.032 ІІІ жолында Қазақстан Республикасының шегінен тыс тұрақты мекеме(лері)сі бар резиденттер шегерімге жатқызуы тиіс шығыстардың сомасы көрсетіледі.

      35. "Табыстар мен шегерімдерді түзету" деген бөлімде:

      150.02.033 жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстар мен шегерімдерді түзетулердің жалпы сомасы көрсетіледі. 150.02.033 І және 150.02.033 ІІ жолдарының сомасын айырмасы ретінде айқындалады:

      150.02.033 І жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін табыстарды түзетулердің сомасы көрсетіледі;

      150.02.033 ІІ жолында Салық кодексінің 131, 132-баптарына сәйкес жүргізілетін шегерімдерді түзетулердің сомасы көрсетіледі.

      36. "Трансферттік баға белгілеу туралы Заңға сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      1) 150.02.034 жолында Трансферттік баға белгілеу туралы Заңға сәйкес табыстарды түзетудің сомасы көрсетіледі;

      2) 150.00.035 жолында Трансферттік баға белгілеу туралы Заңға сәйкес айқындалатын, шегерімдерді түзетудің сомасы көрсетіледі.

      37. "Салық салынатын табысты есептеу" деген бөлімде:

      1) 150.02.036 жолында салық салынатын табыс (залал) сомасы көрсетіледі. 150.02.033 және 150.02.034 жолдарына ұлғайтылған 150.02.016, 150.00.032 және 150.02.035 жолдарының айырмасы ретінде айқындалады;

      2) 150.02.037 жолында резидент салық төлеушінің Қазақстан Республикасынан тыс көздерден алған табыстарының сомасы көрсетіледі. 150.02.037 жол анықтамалық сипатқа ие. Бұл жол өзіне 150.02.037 І жолын да қамтиды:

      150.02.037 І жолында Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар елде алған табыс көрсетіледі.

      150.02.037 І жолының мәні салық салынатын табысты есептеуге қосылады;

      3) 150.02.038 жолында Салық кодексінің 2-бабы 5-тармағына, 212, 213-баптарынасәйкес халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табыс сомасы көрсетіледі;

      4) 150.02.039 жолында халықаралық салық салу ерекшелігі есепке ала отырып, салық салынатын табыс (залал) сомасы көрсетіледі. 150.02.038 жолын алып тастаумен, 150.02.036 және 150.02.037 I жолдарының сомасы ретінде айқындалады;

      5) 150.02.040 жолында Салық кодексінің 137-бабы 1-тармағына сәйкес көшірілуі тиіс залал көрсетіледі;

      6) 150.02.041 жолында Салық кодексінің 133-бабына немесе Енгізу туралы Заңның 3-2-бабына сәйкес салық салу табысын кеміту сомасы көрсетіледі. 150.02.041 А және 150.02.041 В жолдарының сомасы ретінде айқындалады;

      150.02.041 А жолында Салық кодексінің 133-бабы 1-тармағына сәйкес салық төлеуші салық салу табысын кемітуге құқылы шығыстар көрсетіледі.

      150.02.041 В жолында Салық кодексінің 133-бабы 2-тармағына немесе Енгізу туралы Заңның 3-2-тармағына сәйкес салық төлеуші салық салу табысын кемітуге құқылы табыстар көрсетіледі;

      7) 150.02.042 жолында Салық кодексінің 133-бабына, сондай-ақ Енгізу туралы Заңның 3-2-тармағына сәйкес жүргізілетін азайту ескерілген салық салынатын табыс көрсетіледі. 150.02.039 және 150.02.041 жолдарының айырмасы ретінде айқындалады. Егер 150.02.041 жолы 150.02.039 жолынан артық болса, 150.00.042 жолда нөл көрсетіледі;

      8) 150.02.043 жолында Салық кодексінің 137-бабы 1-тармағына және Енгізу туралы Заңның 15-1-бабына сәйкес алдыңғы салық кезеңдерінен көшірілген залалдар көрсетіледі;

      9) 150.02.044 жолында көшірілген залалдар қосылған салық салынатын табыс көрсетіледі. Егер 150.02.042 жолында оң мән көрсетілген жағдайда толтырылады. 150.02.042 және 150.00.043 жолдары сомасының айырмасы ретінде айқындалады. Егер 150.02.043 жолы 150.02.042 жолынан артық болса, 150.02.044 жолда нөл көрсетіледі.

      38. "Салық міндеттемесінің есебі" деген бөлімде:

      1) 150.02.045 жолында Енгізу туралы Заңның 4-бабына сәйкес немесе Салық кодексінің 147-бабы 2-тармағына сәйкес корпоративтік табыс салығының ставкасы пайызда көрсетіледі;

      2) 150.02.046 жолында Салық кодексінің 223-бабына сәйкес Қазақстан Республикасында корпоративтік табыс салығын төлеу кезінде ескерілетін Қазақстан Республикасынан тыс төленген табысқа салықтардың немесе резидент салық төлеуші Қазақстан Республикасының шегінен тыс көздерден алған табыстарға соған ұқсас табыс салығының түрлерінің сомасы көрсетіледі;

      3) 150.02.047 жолында шетел салығын есепке жатқызу ескерілген корпоративтік табыс салығының сомасы көрсетіледі. 150.02.044 және 150.02.045 жолдарының және 150.02.046 жолының туындысының айырмасы ретінде айқындалады;

      4) 150.02.048 жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде ұтыс түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      5) 150.02.049 I жолында алдыңғы салық кезеңдерінде сыйақы түріндегі табыстан төлем көзінен ұсталған және Салық кодексінің 139-бабы 3-тармағына сәйкес көшірілген корпоративтік табыс салығының сомасы көрсетіледі;

      150.02.049 II жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс корпоративтік табыс салығының сомасына кемітілетін салық кезеңінде сыйақы түріндегі табыстан төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      6) 150.02.050 жолында Салық кодексінің 200-бабына сәйкес табыстың төлем көзінен ұсталған корпоративтік табыс салығының сомасы көрсетіледі;

      7) 150.02.051 жолында 150.02.051 I және 150.02.051 II және 150.02.051 III және 150.02.051 IV және 150.02.051 V жолдарының айырмасы ретінде айқындалатын салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі;

      150.02.051 I жолында Салық кодексінің 139-бабына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының сомасы көрсетіледі. 150.02.047, 150.02.048, 150.02.049 I, 150.02.049 II, 150.02.050 жолдарының айырмасы ретінде айқындалады. Егер алынған айырма нөлден төмен болса, онда 150.02.051 I жолда нөл көрсетіледі. Бұл жолдың мәні 150.02.058 І жолына көшіріледі;

      150.02.051 ІІ жолында Салық кодексінің 451-бабына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының азайту сомасы көрсетіледі. Салық кодексінің 448452-баптарында көзделген арнаулы салық режимі шеңберінде қызметін жүзеге асыратын салық төлеушілер толтырады. 150.02.051 І жолының 70 пайызы ретінде айқындалады. Бұл жолдың мәні 150.02.058 ІІ жолына көшіріледі;

      150.02.051 ІІІ жолында инвестициялар бойынша уәкілетті органмен жасасқан келісімшартқа сәйкес стандартты салық жеңілдіктерін қолдануға байланысты кемітілген корпоративтік табыс салығының сомасы көрсетіледі. Бұл жолдың мәні 150.02.058 ІІІ жолына көшіріледі;

      150.02.051 IV жолында Инвестициялар туралы Заңға сәйкес салық төлеуші инвестициялар бойынша мемлекеттік уәкілетті органмен 2009 жылдың 1 қаңтарына дейін жасасқан келісімшарт негізінде есептелген корпоративтік табыс салығына кемітуге құқылы сома көрсетіледі. Бұл жолдың мәні 150.02.058 IV жолына көшіріледі;

      150.02.051 V жолында 150.02.051 I жолынан 100% ретінде айқындалатын Салық кодексінің 151-бабына сәйкес салық кезеңі үшін есептелген корпоративтік табыс салығының сомасының кемітілуі көрсетіледі. Бұл жолдың мәні 150.02.051 V жолына көшіріледі;

      8) 150.02.052 жолында Салық кодексінің 199-бабы 1-тармағына сәйкес Қазақстан Республикасындағы тұрақты мекеме арқылы қызметінен түскен резидент емес заңды тұлғаның таза табысы көрсетіледі. 150.02.044 және 150.02.051 жолдарының айырмасы ретінде айқындалады;

      9) 150.02.053 жолында таза табысқа корпоративтік табыс салығының сомасы көрсетіледі:

      150.02.053 І жолында 150.02.052 жолының 15% ретінде айқындалатын, Салық кодексінің 199-бабы 1-тармағына сәйкес 15 пайыз ставка бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі. Бұл жолдың мәні 150.02.060 І жолына көшіріледі;

      150.02.053 ІІ жолында Салық кодексінің 212-бабына сәйкес халықаралық шартта көзделген ставка бойынша есептелген таза табысқа корпоративтік табыс салығының сомасы көрсетіледі. Егер салық төлеуші таза табысқа корпоративтік табыс салығына қатысты халықаралық шарт ережесін қолданса, таза табысқа корпоративтік табыс салығының ставкасы көрсетіледі. Бұл жолдың мәні 150.02.060 ІІ жолына көшіріледі;

      150.02.053 ІІІ жолы егер 150.02.053 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға осы Қағидалардың 57-тармағына сәйкес Қазақстан Республикасы аталған халықаралық шарт жасасқан елдің коды көрсетіледі;

      150.02.053 ІV жолы егер 150.01.053 ІІ жолы толтырылған жағдайда толтырылады. Бұл жолға аталған халықаралық шарттың атауы көрсетіледі;

      10) 150.02.054 жолында есептелген корпоративтік табыс салығының жиынтық сомасы көрсетіледі. (150.02.051 + 150.02.053 I немесе 150.02.053II) ретінде айқындалады. Бұл жолдың мәні 150.00.061 жолына көшіріледі.

5. Геологиялық зерттеуге, барлауға және табиғи ресурстарды
өндіруге дайындық жұмыстарына шығыстар және жер қойнауын
пайдаланушылардың басқа да шығыстары – 150.04-нысанын жасау

      39. Бұл нысан Салық кодексінің 111-бабына сәйкес шегерімдерге жатқызылуға жататын, жер қойнауын пайдаланушының коммерциялық табудан кейін өндіру басталған уақытқа дейінгі геологиялық зерттеуге, барлауға, табиғи ресурстарды өндіруге дайындық жұмыстарына жұмсаған шығыстарын, соның ішінде кең таралған пайдалы қазбаларды, жерасты суларын, емдік балшықты өндіруді, сондай-ақ барлауды және (немесе) өндірумен байланысты емес жерасты құрылыстарын салуды және (немесе) пайдалануды жүзеге асыратын жер қойнауын пайдаланушының басқа да шығыстарын айқындауға арналған.

      40. "Көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында жер қойнауын пайдалануға арналған келісімшарттың нөмірі мен күні көрсетіледі;

      3) С бағанында геологиялық зерттеуге арналған шығыстар көрсетіледі;

      4) D бағанында бағалау, орналасу бойынша шығыстарды қоса алғандағы, барлауға және пайдалы қазбаларды өндіруге дайындық жұмыстарына арналған шығыстар көрсетіледі;

      5) Е бағанында жалпы әкімшілік шығыстар көрсетіледі;

      6) F бағанында төленген қол қою бонусының сомасы көрсетіледі;

      7) G бағанында төленген коммерциялық табу бонусының сомасы көрсетіледі;

      8) Н бағанында салық кезеңі үшін қазақстандық кадрларды оқытуға, аймақтардың әлеуметтік салаларын дамытуға нақты жұмсалған шығыстар;

      9) І бағанында салық кезеңі үшін келісімшарт шеңберінде айқындалған қазақстандық кадрларды оқытуға, аймақтардың әлеуметтік саласын дамытуға арналған шығыстар сомасы көрсетіледі;

      10) J бағанында қазақстандық кадрларды оқытуға, аймақтардың әлеуметтік саласын дамытуға арналған шегерімге жатқызылатын шығыстардың сомасы көрсетіледі. Бұл жолға Н және I бағандарының ең кіші мәндері көшіріледі;

      11) К бағанында негізгі құралдарды сатып алу бойынша шығыстар көрсетіледі;

      12) L бағанында жер қойнауын пайдалану құқығын сатып алуға байланысты жұмсалған материалдық емес активтерді сатып алуға арналған шығыстар көрсетіледі;

      13) М бағанында өзге де материалдық емес активтерді сатып алу бойынша шығыстар көрсетіледі;

      14) N бағанында Салық кодексінің 111-бабына сәйкес шегерімге жатқызылатын өзге де шығыстар көрсетіледі;

      15) О бағанында жер қойнауын пайдаланушының коммерциялық табудан кейін өндіруді бастаған кезге дейінгі шығыстарының жалпы сомасы көрсетіледі. С-дан G-ға дейінгі және J-ден N-ге дейінгі бағандарының сомасы ретінде айқындалады ((С-дан G-ға дейінгі сома) қосу (J-ден N-ға дейінгі сома));

      16) P бағанында Салық кодексінің 99-бабына немесе Енгізу туралы Заңның 3-1-бабына сәйкес жылдық жиынтық табыстан алып тастауға жататын табыстарды қоспағанда, коммерциялық табудан кейін өндіруді бастаған кезге дейін геологиялық зерттеу, барлау және табиғи ресурстарды өндіруге дайындық жұмыстарын жүргізу кезеңінде жасалған келісімшарт шеңберінде жүзеге асыратын қызметі бойынша жер қойнауын пайдаланушы алған табыстары көрсетіледі;

      17) Q бағанында коммерциялық табудан кейін өндіруді бастаған кезге дейін өндірілген пайдалы қазбаларды өткізу кезінде алынған табыстар көрсетіледі;

      18) R бағанында жер қойнауын пайдалану құқығының бір бөлігін сатудан түскен табыстар көрсетіледі;

      19) S бағанында табыстардың жалпы сомасы көрсетіледі. P-дан R-ға дейінгі бағандарының сомасы ретінде айқындалады;

      20) Т бағанында салық кезеңі ішінде жиналған коммерциялық табудан кейін өндіру басталған сәтке дейін жүргізілген шығыстардың сомасы көрсетіледі. O және S бағанындарының айырмасы ретінде айқындалады;

      21) U бағанында салық кезеңiнiң басына жиналған шығындардың тобының құн балансы көрсетiледi;

      22) V бағанында Салық кордексінің 116-бабы 2-тармағының 1) тармақшасында көрсетілген активтер бойынша коммерциялық табудан кейін пайдалы қазбаларды өндіру басталған сәттен жұмсалған кейінгі шығыстардың сомасы көрсетіледі;

      23) W бағанында салық кезеңiнiң ішінде жиналған шығыстар тобынан шығарылған активтердiң құны көрсетiледi;

      24) Х бағанында салық кезеңінің соңына жиналған шығыстар тобының теңгерімінің құны. U, Т және V бағанындарының сомасы алу W бағаны ретінде айқындалады. Бұл ретте егер жолдардың сомасы теріс мәнде болса, 150.03-нысаны бойынша әрі қарай есеп тоқтатылады;

      25) Y бағанында 25 пайыз мөлшерiнде Салық кодексiнiң 111-бабы 1-тармағында айқындалған амортизацияның шектi нормасы көрсетiлген;

      26) Z бағанында Y бағаны көрcетiлген амортизацияға көбiрек шектi норма болуы керек болатын амортизацияның қолданылатын нормасы көрсетiледi;

      27) АА бағанында шегерімге жатқызылатын сома көрсетiледi. Y және XZ бағандарының көбейтумен айқындалады;

      28) AB бағанында шығындардың келесi салық кезең алып жүруге болатын сомасы көрсетiледi. X және AA жолдарының айырмасы ретінде айқындалады;

      29) AС бағанында Салық кодексінің 111-бабы 1-тармағының 2-бөлігіне сәйкес шегерімге жатқызылатын, соңғы салық кезеңінің соңына қалыптасқан амортизацияланатын активтер тобының құндық теңгерімі көрсетіледі.

6. Сатылған тауарлар, орындалған жұмыстар, көрсетілген
қызметтер бойынша бойынша ҚҚС төлеушi болып табылмайтын салық
төлеушiлердiң шығыстары – 150.04-нысанын жасау

      41. Бұл нысанды қосылған құн салығын төлеуші болып табылмайтын тұлғалар толтырады. Нысанда шегерімге жатқызылмайтындарды қоса алғанда, сатып алынған тауарлар (жұмыстар, қызметтер) туралы мәліметтер көрсетіледі. Осы нысандағы мәліметтер декларацияға және оған қосымшаларға көшірілмейді.

      42. "Шығыстар" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында СТН көрсетіледі;

      3) С бағанында контрагенттің БСН (ЖСН) көрсетіледі;

      4) D бағанында осы Қағидалардың 57-тармағына сәйкес резидент емес контрагенттің резиденттік елінің коды көрсетіледі;

      5) Е бағанында резидент емес контрагенттің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі. Баған D бағанында резиденттік елінің коды көрсетілген кезде толтырылады;

      6) F бағанында шығыс түрлерінің коды көрсетіледі:

      1 – қаржылық қызметтері;

      2 – жарнамалық қызметтер;

      3 – консультациялық қызметтер;

      4 – маркетингтік қызметтер;

      5 – дизайнерлік қызметтер;

      7 – инжинирингтік қызметтер;

      8 – өзгелері;

      7) G бағанында сатып алынған тауарлар (жұмыстар, қызметтер) бойынша құны көрсетіледі.

7. Тіркелген активтер бойынша шегерімдер – 150.05-нысанын жасау

      43. Бұл нысан Салық кодексінің 116122-баптарына сәйкес тіркелген активтер бойынша шегерімдерді айқындауға, сондай-ақ Салық кодексінің 137-бабы 1-тармағына сәйкес кейінгі салық кезеңдеріне көшірілетін 1-топтың тіркелген активтерін шығарудан залалды айқындауға арналған.

      Жер қойнауын пайдаланушы жалпы және жанама тіркелген активтер бойынша шегерімдерді, сондай-ақ ол Салық кодексінің 122-бабы 4-тармағына сәйкес шегерімге жатқызылатын, салық есебі саясатында жер қойнауын пайдаланушының қабылдаған бөлек салық есебін жүргізудің бір немесе бірнеше әдістерінің негізінде жер қойнауын пайдалануға арналған келісімшарт (келісімшарттар) арасындағы бірнеше жер қойнауын пайдалануға арналған келісімшартпен және (немесе) келісімшарт және келісімшарттан тыс қызметпен байланысты, жалға алынатын негізгі құралдарға қатысты жүргізген кейінгі шығыстарды өз бетінше бөледі.

      Жер қойнауын пайдалануға арналған келісімшарттарға бөлінген жалпы және жанама тіркелген активтер бойынша, сондай-ақ жер қойнауын пайдаланушының жалға алатын негізгі құралдарға қатысты жүргізгеннен кейінгі шығыстары бойынша шегерімдер әрбір жер қойнауын пайдалануға арналған келісімшарт бойынша 150.01-нысанда келісімшарттан тыс қызметке бөлінген бөлігінде шегерімдер сомасы 150.02-нысанда көрсетіледі.

      44. "Жалпы және жанама тіркелген активтер бойынша шегерімдер" деген бөлімде:

      1) 150.05.001 жолында салық кезеңінің басына жалпы және жанама активтер бойынша топтардың құндық теңгерімнің жалпы сомасы көрсетіледі. 150.05.001 І-ден 150.05.001 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.001 І жолында Салық кодексінің 117-бабы 7-тармағына сәйкес анықталған салық кезеңінің басына І топ жалпы және жанама тіркелген активтерінің кіші топтары бойынша құндық теңгерімнің сомасы көрсетіледі;

      150.05.001 ІІ жолында Салық кодексінің 117-бабы 7-тармағына сәйкес анықталған салық кезеңінің басына ІІ топтың жалпы және жанама тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      150.05.001 ІІІ жолында Салық кодексінің 117-бабы 7-тармағына сәйкес анықталған салық кезеңінің басына ІII топтың жалпы және жанама тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      150.05.001 ІV жолында Салық кодексінің 117-бабы 7-тармағына сәйкес анықталған салық кезеңінің басына ІV топтың жалпы және жанама тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      2) 150.05.002 жолында салық кезеңінде келіп түскен жалпы және жанама тіркелген активтердің құны көрсетіледі. 150.05.002 І-ден 150.05.002 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.002 І жолында Салық кодексінің 118-бабына сәйкес айқындалатын, келіп түскен І топтың жалпы және жанама тіркелген активтерінің құны көрсетіледі;

      150.05.002 ІІ жолында Салық кодексінің 118-бабына сәйкес айқындалатын, келіп түскен ІІ топтың жалпы және жанама тіркелген активтерінің құны көрсетіледі;

      150.05.002 ІІІ жолында Салық кодексінің 118-бабына сәйкес айқындалатын, келіп түскен ІІІ топтың жалпы және жанама тіркелген активтерінің құны көрсетіледі;

      150.05.002 ІV жолында Салық кодексінің 118-бабына сәйкес айқындалатын, келіп түскен ІV топтың жалпы және жанама тіркелген активтерінің құны көрсетіледі;

      3) 150.05.003 жолында шығарылған жалпы және жанама тіркелген активтердің құны көрсетіледі. 150.05.003 І-ден 150.05.003 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.003 І жолында Салық кодексінің 119-бабына сәйкес айқындалатын, І топтың шығарылған жалпы және жанама тіркелген активтерінің құны көрсетіледі;

      150.05.003 ІІ жолында Салық кодексінің 119-бабына сәйкес айқындалатын, ІІ топтың шығарылған жалпы және жанама тіркелген активтерінің құны көрсетіледі;

      150.05.003 ІІІ жолында Салық кодексінің 119-бабына сәйкес айқындалатын, ІІІ топтың шығарылған жалпы және жанама тіркелген активтерінің құны көрсетіледі;

      150.05.003 ІV жолында Салық кодексінің 119-бабына сәйкес айқындалатын, ІV топтың шығарылған жалпы және жанама тіркелген активтерінің құны көрсетіледі;

      4) 150.05.004 жолында Салық кодексінің 122-бабы 3-тармағына сәйкес жалпы және жанама тіркелген активтер бойынша топтардың (кіші топтардың) құндық теңгерімін ұлғайтуға жатқызылатын кейінгі шығыстар көрсетіледі. 150.05.004 І-ден 150.05.004 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.004 І жолында Салық кодексінің 122-бабы 3-тармағына сәйкес кіші топтардың құндық теңгерімін ұлғайтуға жатқызылатын І топтың жалпы және жанама тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      150.05.004 ІІ жолында Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың құндық теңгерімін ұлғайтуға жатқызылатын ІІ топтың жалпы және жанама тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      150.05.004 ІІІ жолында Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың құндық теңгерімін ұлғайтуға жатқызылатын ІII топтың жалпы және жанама тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      150.05.004 ІV жолында Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың құндық теңгерімін ұлғайтуға жатқызылатын ІV топтың жалпы және жанама тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      5) 150.05.005 жолында салық кезеңінің аяғына жалпы және жанама тіркелген активтер бойынша топтардың құндық теңгерімнің жалпы сомасы көрсетіледі. 150.05.005 І-ден 150.05.005 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.005 І жолында Салық кодексінің 117-бабы 8-тармағына сәйкес анықталған салық кезеңінің аяғына І топтың жалпы және жанама тіркелген активтерінің кіші топтары бойынша құндық теңгерімнің сомасы көрсетіледі;

      150.05.005 ІІ жолында Салық кодексінің 117-бабы 8-тармағына сәйкес анықталған салық кезеңінің аяғына ІІ топтың жалпы және жанама тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      150.05.005 ІІІ жолында Салық кодексінің 117-бабы 8-тармағына сәйкес анықталған салық кезеңінің аяғына ІII топтың жалпы және жанама тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      150.05.005 ІV жолында Салық кодексінің 117-бабы 8-тармағына сәйкес анықталған салық кезеңінің аяғына ІV топтың жалпы және жанама тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      6) 150.05.006 жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес салық кезеңінің қорытындысы бойынша есептелген жалпы және жанама тіркелген активтер бойынша амортизациялық аударымдар көрсетіледі. 150.05.006 І-ден 150.05.006 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.006 І жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген І топтың жалпы және жанама тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      150.05.006 ІІ жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген ІІ топтың жалпы және жанама тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      150.05.006 ІІІ жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген ІІІ топтың жалпы және жанама тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      150.05.006 ІV жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген ІV топтың жалпы және жанама тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      7) 150.05.007 жолында Салық кодексінің 120-бабы 6-тармағына сәйкес амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі. 150.05.007 І-ден 100.16.007 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.007 І жолында І топтың жалпы және жанама тіркелген активтері бойынша Салық кодексінің 120-бабы 6-тармағына сәйкес амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      150.05.007 ІІ жолында ІІ топтың жалпы және жанама тіркелген активтері бойынша Салық кодексінің 120-бабы 6-тармағына сәйкес амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      150.05.007 ІІІ жолында ІІІ топтың жалпы және жанама тіркелген активтері бойынша Салық кодексінің 120-бабы 6-тармағына сәйкес амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      150.05.007 ІV жолында ІV топтың жалпы және жанама тіркелген активтері бойынша Салық кодексінің 120-бабы 6-тармағына сәйкес амортизацияның екі нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      8) 150.05.008 жолында Салық кодексінің 121-бабы 3-тармағын ескере, Салық кодексінің 121-бабы 1 және 2-тармақтарына сәйкес шегерімге жатқызылатын (ІІ, ІІІ, ІV топтары) немесе залал деп танылатын (І тобы) барлық жалпы және жанама тіркелген активтерді шығару кезіндегі топтардың (кіші топтардың) құндық теңгерімі көрсетіледі. 150.05.008 І-ден 150.05.008 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.008 І жолында Салық кодексінің 121-бабы 3-тармағын ескере, Салық кодексінің 121-бабы 1-тармағына сәйкес залал деп танылатын І топтың шығарылған жалпы және жанама тіркелген активтерінің (өтеусіз бергенді қоспағанда) кіші топтарының құндық теңгерімі көрсетіледі;

      150.05.008 ІІ жолында Салық кодексінің 121-бабы 3-тармағын ескере, Салық кодексінің 121-бабы 2-тармағына сәйкес шегерімге жатқызылатын топтардың барлық жалпы және жанама тіркелген активтерінің шығарылуы (өтеусіз бергенді қоспағанда) кезіндегі ІІ топтың құндық теңгерімі көрсетіледі;

      150.05.008 ІІІ жолында Салық кодексінің 121-бабы 3-тармағын ескере, Салық кодексінің 121-бабы 2-тармағына сәйкес шегерімге жатқызылатын топтардың барлық жалпы және жанама тіркелген активтерінің шығарылуы (өтеусіз бергенді қоспағанда) кезіндегі ІІІ топтың құндық теңгерімі көрсетіледі;

      150.05.008 ІV жолында Салық кодексінің 121-бабы 3-тармағын ескере, Салық кодексінің 121-бабы 2-тармағына сәйкес шегерімге жатқызылатын топтардың барлық жалпы және жанама тіркелген активтерінің шығарылуы (өтеусіз бергенді қоспағанда) кезіндегі ІV топтың құндық теңгерімі көрсетіледі;

      9) 150.05.009 жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын Республикалық бюджет туралы заңында белгіленген айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына топтардың (кіші топтардың) құндық теңгерімі көрсетіледі. 150.05.009 І-ден 150.05.009 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.009 І жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын І топтың жалпы және жанама тіркелген активтері бойынша Республикалық бюджет туралы заңында белгіленген айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      150.05.009 ІІ жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын ІІ топтың жалпы және жанама тіркелген активтері бойынша Республикалық бюджет туралы заңында белгіленген айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      150.05.009 ІІІ жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын ІІІ топтың жалпы және жанама тіркелген активтері бойынша Республикалық бюджет туралы заңында белгіленген айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      150.05.009 ІV жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын ІV топтың жалпы және жанама тіркелген активтері бойынша Республикалық бюджет туралы заңында белгіленген айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      10) 150.05.010 жолында қызметкерлердің есептелген табыстары бойынша шығыстарды қоспағанда, Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын кейінгі шығыстардың жалпы сомасы көрсетіледі. 150.05.010 І-ден 150.05.010 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.010 І жолында Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын І топтың жалпы және жанама тіркелген активтері бойынша кейінгі шығыстар көрсетіледі.

      150.05.010 ІІ жолында Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын ІІ топтың жалпы және жанама тіркелген активтері бойынша жұмсалатын кейінгі шығыстар көрсетіледі.

      150.05.010 ІІІ жолында Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын ІІІ топтың жалпы және жанама тіркелген активтері бойынша кейінгі шығыстар көрсетіледі:

      150.05.010 ІV жолында Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын ІV топтың жалпы және жанама тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      11) 150.05.011 жолында жалпы және жанама тіркелген активтер бойынша салық кезеңінің шегерімдерінің жалпы сомасы көрсетіледі. 150.05.011 І-ден 150.05.011 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      150.05.011 І жолында І топтың жалпы және жанама тіркелген активтері бойынша шегерімдер көрсетіледі. 150.05.006 І, 150.05.007 І, 150.05.009 І, 150.05.010 І жолдарының сомасы ретінде айқындалады;

      150.05.011 ІІ жолында ІІ топтың жалпы және жанама тіркелген активтері бойынша шегерімдер көрсетіледі. 150.05.006 II, 150.05.007 II, 150.05.008 II, 150.05.009 II, 150.05.010 II жолдарының сомасы ретінде айқындалады;

      150.05.011 ІІІ жолында ІІІ топтың жалпы және жанама тіркелген активтері бойынша шегерімдер көрсетіледі. 150.05.006 III, 150.05.007 III, 150.05.008 III, 150.05.009 III, 150.05.010 III жолдарының сомасы ретінде айқындалады;

      150.05.011 ІV жолында ІV топтың жалпы және жанама тіркелген активтері бойынша шегерімдер көрсетіледі. 150.05.006 IV, 150.05.007 IV, 150.05.008 IV, 150.05.009 IV, 150.05.010 IV жолдарының сомасы ретінде айқындалады;

      12) 150.05.012 жолында Салық кодексінің 122-бабы 4-тармағына сәйкес шегерімге жатқызылатын, жалға алушы жалға алынған негізгі құралдарға қатысты жүргізген кейінгі шығыстарының сомасы көрсетіледі.

8. Резидент еместің басқарушылық және жалпы әкімшілік шығыстары
–150.06-нысанын жасау

      45. Бұл нысан Салық кодексінің 208211-баптарына сәйкес шегерімге жатқызылатын басқару және жалпы әкімшілік шығыстар сомасын айқындауға арналған және Қазақстан Республикасымен жасасқан қосарланған салық салуды болдырмау және табыстарға немесе мүлікке (капиталға) салық салудан жалтарудың алдын алу туралы халықаралық шарттың (бұдан әрі – халықаралық шарт) ережелерін қолдануға құқығы бар, қызметін Қазақстан Республикасында тұрақты мекеме арқылы жүзеге асыратын резидент емес толтырады.

      46. "Қосымша ақпарат" деген бөлімде:

      1) шығыстарды шегерімге жатқызудың қолданылатын әдісі. Салық кодексінің 208-бабына сәйкес шығыстарды шегерімге жатқызу кезінде қолданылатын әдіс белгіленеді:

      А торкөзі егер барабар бөлу әдісі қолданылса, белгіленеді;

      В торкөзі егер тікелей бөлу әдісі қолданылса, белгіленеді;

      2) барабар бөлу әдісін қолдану кезінде есептік көрсеткішті есептеу тәсілі. Қолданылатын есептік көрсеткішті есептеу тәсілі белгіленеді:

      А торкөзі егер Салық кодексінің 209-бабы 2-тармағының 1) тармақшасына сәйкес айқындалған есептік көрсеткішті есептеу тәсілі қолданылса, белгіленеді;

      В торкөзі егер Салық кодексінің 209-бабы 2-тармағының 2) тармақшасына сәйкес айқындалған есептік көрсеткішті есептеу тәсілі қолданылса, белгіленеді;

      3) халықаралық шарт жасасқан резиденттік елінің коды. Қазақстан Республикасы қолданылатын халықаралық шарт жасасқан осы Қағидалардың 57-тармағына сәйкес резиденттік елінің коды көрсетіледі;

      4) салық кезеңі. Халықаралық шарт жасасқан елдегі салық кезеңінің басталу және аяқталу күні белгіленеді;

      5) салық кезеңінің түзету коэффициенті (коэффициенттері) (бұдан әрі – СКТК). Салық кодексінің 210-бабына сәйкес қолданылған жағдайда К (К1 және К2) түзету коэффициентінің (коэффициенттері) мөлшері белгіленеді.

      47. "Шығыстар" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында тиісті көрсеткіштер айқындалған;

      3) С бағанында СКТК (пайдаланылған кезде) ескеріле отырып, резидент емес салық төлеуші және Қазақстан Республикасында орналасқан тұрақты мекеме алған (алуы тиіс) жылдық жиынтық табыс сомасы көрсетіледі;

      4) D бағанында СКТК (пайдаланылған кезде) ескеріле отырып, резидент емес заңды тұлғаның және Қазақстан Республикасында орналасқан тұрақты мекеменің негізгі құралдарының бастапқы (ағымдағы) құнының сомасы көрсетіледі;

      5) Е бағанында СКТК (пайдаланылған кезде) ескеріле отырып, резидент емес салық төлеушінің және Қазақстан Республикасында орналасқан тұрақты мекеменің қызметкерлеріне еңбекақы төлеу бойынша шығыстардың сомасы көрсетіледі;

      6) F бағанында қолданылатын тәсіл бойынша есептелген есептік көрсеткіш мөлшері көрсетіледі. Есептік көрсеткіш Қазақстан Республикасындағы тұрақты мекеме арқылы қызметтен салыстырмалы көрсеткіштердің барабар бөлу әдісін қолдану кезінде есептік көрсеткішті есептеу тәсілін қолдануға байланысты 4С жолында немесе 4С, 4D, 4Е жолдарының сомасының 3-ке қатынасы ретінде айқындалатын резидент еместің салыстырмалы көрсеткіштеріне қатынасын білдіреді. Есептік көрсеткіштерді айқындау кезінде мыңдық үлестер көрсетіледі;

      7) G бағанында резидент еместің басқарушылық және жалпы әкімшілік шығыстарының сомасы көрсетіледі;

      8) Н бағанында G бағанында көрсетілген шығындар ескеріле отырып, салық төлеуші шығынының жалпы сомасы көрсетіледі.

9. Стандартты салық жеңілдіктерін алған кезде салық
міндеттемесін есептеу – 150.07-нысанын жасау

      48. Бұл нысан салық төлеушінің инвестициялар бойынша уәкілетті органмен жасасқан келісімшартқа сәйкес стандартты салық жеңілдіктерін алған кезде корпоративтік табыс салығының сомасын есептеуіне арналған.

      49. "Корпоративтік табыс салығы сомасының есебі" деген бөлімде:

      1) 150.07.001 жолында инвестициялар бойынша уәкілетті органмен келісімшарт жасасудың алдағы жылының үш салық кезеңі ішінде ең көп болып табылатын салық салынатын табыс көрсетіледі;

      2) 150.07.002 жолында салық салынатын табыс инвестициялар бойынша уәкілетті органмен келісімшарт жасасудың алдағы жылының үш салық кезеңі ішінде ең көп болып табылатын салық кезеңінің жылы көрсетіледі;

      3) 150.07.003 жолында салық кезеңіне қатысты 150.07.002 жолында көрсетілген жылдың инфляциясының орташа жылдық индексі көрсетіледі;

      4) 150.07.004 жолында инфляция индексі ескеріле отырып,150.07.001 жолында көрсетілген ең көп салық салынатын табыс сомасы көрсетіледі және 150.07.001 және 150.07.003 жолдарының туындысы ретінде айқындалады;

      5) 150.07.005 жолында оған сәйкес стандартты салық жеңілдіктер берілген келісімшарт қолданылатын салық кезеңіндегі ай саны көрсетіледі;

      6) 150.07.006 жолында инфляцияның орташа жылдық индексі мен салық кезеңіндегі келісімшарт қолданысы айларының саны ескеріле отырып, ең көп салық салынатын табыс сомасы көрсетіледі және 150.07.004 және 150.07.005 жолдарының туындысының 12-ге қатынасы ретінде айқындалады;

      7) 150.07.007 жолында оған сәйкес стандартты салық жеңілдіктері алынған келісімшарт бойынша қызметтен алынған салық кезеңі үшін салық салынатын табыс сомасы көрсетіледі. Бұл ретте салық төлеуші өзге де қызметті жүзеге асырған жағдайда бөлек есеп жүргізуге міндетті;

      8) 150.07.008 жолында 150.07.007 және 150.07.004 жолдарының айырмасы ретінде айқындалатын, келісімшарт бойынша қызметтен алынған салық салынатын табыстың (150.07.001 жолы бойынша көрсетілуге жататын салық салынатын табыс болмаған жағдайда – салық салынатын табыс) жеңілдік берілген өсімінің сомасы көрсетіледі;

      9) 150.07.009 жолында келісімшартқа сәйкес корпоративтік табыс салығының ставкасы көрсетіледі;

      10) 150.07.010 жолында келісімшартқа сәйкес есептелген корпоративтік табыс салығының сомасы көрсетіледі.

10. Шетел көздерінен табыстар, салық салуда жеңілдігі бар
елдерде тіркелген немесе орналасқан компаниялардың пайдасы
немесе пайда бөлігінің сомалары. Төленген шетел салығы мен
есепке жатқызу сомасы – 150.08-нысанын жасау

      50. Бұл нысан шетел көздерінен табыстарды, салық салуда жеңілдігі бар елдерде тіркелген немесе орналасқан компаниялардың пайдасы немесе пайда бөлігінің сомаларын, сондай-ақ Салық кодексінің 7-бөлімінде айқындалған халықаралық салық салу ерекшеліктеріне сәйкес төленген шетел салығы мен есепке жатқызу сомасын айқындауға арналған.

      51. "Көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында осы Қағидалардың 57-тармағына сәйкес елдің коды көрсетіледі. Осы бағанда резидент еместің табыс төлейтін резиденттік елінің коды (тұрақты мекемеге байланысты емес қызмет көрсетуден табыс алу жағдайында), немесе табыс көзі болып табылатын елдің коды (тұрақты мекеме арқылы қызмет көрсетуден табыс алу жағдайында), өзге жағдайларда салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің резиденттік елінің коды көрсетіледі;

      3) С бағанында шетел мемлекетіндегі тұрақты мекеменің (тұрақты мекеме арқылы қызмет көрсетуден табыс алу жағдайында), немесе табыс төлейтін резидент еместің (тұрақты мекемеге байланысты емес қызмет көрсетуден табыс алу жағдайында), өзге жағдайларда салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің салықтық тіркеу нөмірі көрсетіледі;

      4) D бағанында осы Қағидалардың 55-тармағының 2) тармақшасына сәйкес резидент салық төлеуші тұрақты мекемеге байланысты емес шетел көздерінен алған табыс түрінің коды көрсетіледі;

      5) Е бағанында осы Қағидалардың 56-тармағына сәйкес табыс алу валютасының коды көрсетіледі;

      6) F бағанында резидент салық төлеушінің салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің жарғылық капиталындағы қатысу үлесі, өзге жағдайларда табысты төлейтін резидент еместің жарғылық капиталындағы қатысу үлесі көрсетіледі, пайыз түрінде;

      7) G бағанында резидент салық төлеушіге тиесілі, салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің қайта есептеу жүргізілген күнге айырбастау валютасының нарықтық бағамы бойынша ұлттық валютада қайта есептелген пайдасының сомасы көрсетіледі;

      8) Н бағанында резидент салық төлеушінің тұрақты мекемеге байланысты емес, қайта есептеу жүргізілген күнге валюта айырбасының нарықтық бағамы бойынша ұлттық валютада қайта есептелген шетелдік мемлекеттегі көздерден есептелген табыстарының сомасы көрсетіледі;

      9) І бағанында резидент салық төлеушінің Қазақстан Республикасының шегінен тыс тұрақты мекемелермен шегерімге жатқызылатын басқарушылық және жалпы әкімшілік шығыстардың сомасы көрсетіледі;

      10) J бағанында Қазақстан Республикасының заңнамасы бойынша есептелген шетелдегі тұрақты мекеме арқылы қызметтен түскен салық салынатын табыс сомасы көрсетіледі;

      11) K бағанында Салық кодексінің 223-бабы ережелеріне сәйкес Қазақстан Республикасында корпоративті табыс салығын төлеу кезінде есепке жатқызылуға тиісті шетел мемлекетіндегі көздерден алынатын табыстарға салынатын табыс салығының сомалары көрсетіледі.

      А-дан G-ге дейінгі бағандар Салық кодексінің 224-бабына сәйкес толтырылады. А-дан E-ге дейінгі, H-тан J-ге дейінгі бағандары Салық кодексінің 221, 222-баптарына сәйкес толтырылады. А-дан E, H, J, K F-ке дейінгі бағандар Салық кодексінің 223-бабына сәйкес толтырылады.

      G бағанының жиынтық мәні 150.00.044 І жолына көшіріледі.

      K бағанының жиынтық мәні 150.00.053 жолына көшіріледі.

11. Халықаралық шартқа сәйкес салық салудан босатылуы тиіс
табыс – 150.09-нысанын жасау

      52. Бұл нысан Салық кодексінің 2-бабы 5-тармағына, 212, 213-баптарына сәйкес халықаралық шарттарға сәйкес Қазақстан Республикасы жасаған халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табысты айқындауға арналған.

      53. "Көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында оған сәйкес табысқа қатысты Салық кодексінде белгіленген тәртіптен ерекше салық салу тәртібі белгіленген осы Қағидалардың 58-тармағына сәйкес халықаралық шарт түрінің коды көрсетіледі;

      3) С бағанында халықаралық шарттың атауы көрсетіледі;

      4) D бағанында осы Қағидалардың 57-тармағына сәйкес халықаралық шарт жасалған елдің коды көрсетіледі;

      5) Е бағанында халықаралық шарт ережелеріне сәйкес салық салудан босатылуы тиіс табыс көрсетіледі.

12. Жылдық қаржы есептемесінің құрамдас бөліктері туралы
мәліметтер – 150.10-нысанын жасау

      54. Бұл нысанды салық төлеуші халықаралық стандарттарға және Қазақстан Республикасының бухгалтерлік есеп және қаржылық есептілік жөніндегі заңнамасына сәйкес есепті салық кезеңі үшін әзірленген бухгалтерлік есептің деректері негізінде толтырады.

13. Табыстардың, валюталардың, елдердің, халықаралық келісімдер
түрлерінің кодтары

      55. Декларация толтыру кезінде мынадай табыс түрлерін кодтауды пайдалану қажет.

      1) Қазақстан Республикасындағы көздерден табыстар:

      1010 – Қазақстан Республикасының аумағында тауарларды өткізуден түскен табыстар;

      1011 – сыртқы сауда қызметін жүзеге асыру шеңберінде Қазақстан Республикасындағы, одан тысқары жерлердегі тауарларды өткізуден түскен табыстар;

      1020 – Қазақстан Республикасының аумағында жұмыстарды орындаудан, қызметтер көрсетуден түскен табыстар;

      1021 – Қазақстан Республикасынан тысқары жерлерде басқарушылық, қаржылық (сақтандыру және (немесе) қайта сақтандыру жөніндегі қызметтерді қоспағанда), консультациялық, аудиторлық, заң (соттарда, төрелік сотта немесе аралық сотта өкілдік ету және құқықтары мен заңды мүдделерін қорғау жөніндегі қызметтерді, сондай-ақ нотариаттық қызметтерді қоспағанда) қызметтерін көрсетуден түсетін табыстар;

      1030 – Салық кодексінiң 224-бабына сәйкес айқындалатын жеңілдікті салық салынатын мемлекетте тiркелген тұлғаның жұмыстарды орындаудың, қызметтерді көрсетудiң нақты орындалған (көрсетiлген, іске асырылған) жерiне қарамастан, оларды орындаудан, көрсетуден түсетiн табыстары, сондай-ақ резидент көрсетілген тұлғадан алатын өзге де табыстар;

      1031 – Салық кодексінiң 224-бабына сәйкес айқындалатын жеңілдікті салық салынатын мемлекетте тiркелген тұлғаның жұмыстарды орындаудың, қызметтерді көрсетудiң нақты орындалған, көрсетiлген жерiне қарамастан, оларды орындаудан, көрсетуден түсетiн табыстары, сондай-ақ егер алынатын жұмыстар, қызмет көрсетулер, тауарлар осындай тұрақты мекеменің қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент көрсетілген тұлғадан алатын өзге де табыстар

      1040 – Қазақстан Республикасының аумағындағы мүлiктi өткізу нәтижесінде алынған құн өсiмiнен түсетiн табыстар;

      1041 – резидент шығарған бағалы қағаздарды өткізу нәтижесінде алынған құн өсiмiнен түсетiн табыстар;

      1042 – Қазақстан Республикасында орналасқан резидент заңды тұлғадағы, консорциумдағы қатысу үлестерiн өткізу нәтижесінде алынған құн өсімінен табыстар;

      1043 – егер резидент емес заңды тұлғаның мұндай акциялары немесе активтерi құнының 50 және одан да көп пайызын Қазақстан Республикасындағы мүлiк құрайтын болса, резидент емес шығарған акцияларды өткізу нәтижесінде алынған құн өсiмiнен түсетiн табыстар;

      1044 – егер резидент емес заңды тұлғаның осындай қатысу үлестерінің немесе активтерінің құнының 50 пайызынан астамын Қазақстан Республикасында орналасқан мүлік құрайтын болса, резидент емес заңды тұлғада қатысу үлестерін сату нәтижесінде алынған құн өсімінен табыстар;

      1050 – талап ету құқығын берген салық төлеуші үшін резиденттен қарызды талап ету құқықтарын беруден табыстар;

      1051 – талап ету құқығын берген салық төлеуші үшін Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      1060 – талап ету құқығын сатып алған салық төлеуші үшін резиденттен қарызды талап ету құқықтарын беруден табыстар;

      1061 – талап ету құқығын сатып алған салық төлеуші үшін Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      1070 – резиденттің жұмыстарды орындауға, қызметтерді көрсетуге жасалған келісімшарттар (шарттар, келісімдер) және (немесе) тауарларды жеткізуге сыртқы сауда келісімшарттары бойынша міндеттемелерді орындамағаны немесе тиісінше орындамағаны үшін тұрақсыздық айыбы (айыппұл, өсімпұл);

      1071 – резидент еместің Қазақстан Республикасында осындай резидент еместің қызметі барысында туындаған, оның ішінде жұмыстарды орындауға, қызметтерді көрсетуге жасалған келісімшарттар (шарттар, келісімдер) және (немесе) тауарларды жеткізуге сыртқы сауда келісімшарттары бойынша міндеттемелерді орындамағаны немесе тиісінше орындамағаны үшін тұрақсыздық айыбы (айыппұл, өсімпұл);

      1080 – резидент заңды тұлғадан түсетін дивидендтер түріндегі табыстар;

      1081 – Қазақстан Республикасында орналасқан пайлық инвестициялық қорлардан түсетін дивидендтер түріндегі табыстар;

      1090 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын резидент емес үшін Қазақстан Республикасында салық міндеттемелерін орындау жүктелмеген сенімгерлікпен басқарушы-резиденттен мүлікті сенімгерлікпен басқаруды тағайындау туралы акт бойынша алынған табыстар;

      1100 – резиденттен алынатын борыштық бағалы қағаздар бойынша сыйақыларды қоспағанда сыйақылар түріндегі табыстар;

      1101 – егер резидент еместің берешегі оның тұрақты мекемесіне немесе мүлкіне қатысты болса, Қазақстан Республикасында тұрақты мекемесі немесе сонда орналасқан мүлкі бар резидент еместен алынған борыштық бағалы қағаздарды қоспағанда, сыйақылар түріндегі табыстар;

      1110 – резидент эмитенттен алынатын борыштық бағалы қағаздар бойынша сыйақылар түріндегі табыстар;

      1111 – егер резидент еместің берешегі оның тұрақты мекемесіне немесе мүлкіне қатысты болса, Қазақстан Республикасында тұрақты мекемесі немесе сонда орналасқан мүлкі бар резидент емес эмитенттен алынған борыштық бағалы қағаздар бойынша сыйақылар түріндегі табыстар;

      1120 – резиденттен алынатын роялти түріндегі табыстар;

      1121 – егер роялти төлеу бойынша шығыстар осындай тұрақты мекеменің қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент еместен алынатын роялти түріндегі табыстар;

      1130 – Қазақстан Республикасында орналасқан мүлкін жалға беруден түсетін табыстар;

      1140 – Қазақстан Республикасында орналасқан жылжымайтын мүліктен алынатын табыстар;

      1150 – Қазақстан Республикасында туындайтын сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      1151 – Қазақстан Республикасында туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      1160 – халықаралық тасымалдарда көліктік қызмет көрсетуден табыстар;

      1161 – Қазақстан Республикасы ішінде көліктік қызмет көрсетуден табыстар;

      1170 – Қазақстан Республикасының аумағында орналасқан құбыр жолдарын, электр беру желілерін (ЭБЖ), оптикалық–талшықты байланыс желілерін пайдаланудан алынатын табыстар;

      1180 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасындағы қызметтен түсетін резидент емес жеке тұлғаның табыстары;

      1181– жұмыс беруші болып табылатын резидент емеспен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасындағы қызметтен түсетін резидент емес жеке тұлғаның табыстары;

      1190 – өздерiне резидентке қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер. Бұл ретте мұндай тұлғалардың басқарушылық міндеттерін нақты орындайтын орнының маңызы жоқ;

      1200 – резидент емес жеке тұлғаның Қазақстан Республикасында тұруына байланысты жұмыс беруші болып табылатын резидент оған төлейтін үстемеақы;

      1201 – резидент емес жеке тұлғаның Қазақстан Республикасында тұруына байланысты жұмыс беруші болып табылатын резидент емес оған төлейтін үстемеақы;

      1210 – жұмыс беруші (резидент немесе резидент емес) еңбек шартының (келісімшартының) негізінде шеккен, резидент емес жеке тұлғаны материалдық, әлеуметтік игіліктермен қамтамасыз етуге жұмсалған шығыстарды қоса алғанда, осындай жеке тұлғаның Қазақстан Республикасындағы қызметінен түсетін табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оның балаларын оқу орындарында оқытуға жұмсалатын шығыстар, оның отбасы мүшелерінің демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      1211 – өзге тұлға еңбек шартының (келісімшартының) негізінде шеккен, резидент емес жеке тұлғаны материалдық, әлеуметтік игіліктермен қамтамасыз етуге жұмсалған шығыстарды қоса алғанда, осындай жеке тұлғаның Қазақстан Республикасындағы қызметінен түсетін табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оның балаларын оқу орындарында оқытуға жұмсалатын шығыстар, оның отбасы мүшелерінің демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      1220 – резидент жинақтаушы зейнетақы қоры жүзеге асыратын зейнетақы төлемдері;

      1230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино, радио, теледидар артистіне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасындағы қызметтен төленетін табыстар;

      1240 – резидент төлейтiн ұтыстар;

      1241 – егер ұтыс төлемі тұрақты мекеме қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент емес төлейтiн ұтыстар;

      1250 – Қазақстан Республикасында тәуелсiз жеке (кәсiби) қызмет көрсетуден алынған табыстар;

      1260 – Қазақстан Республикасында орналасқан мүлiктi тегiн алу түріндегі табыстар;

      1261 – Қазақстан Республикасында орналасқан мүлiктi тегiн алудан табыстар;

      1270 – туынды қаржы құралдары бойынша табыстар;

      1280 – міндеттемені есептен шығарудан табыстар;

      1290 – күмәндi мiндеттемелер бойынша табыстар;

      1300 – банктер мен лицензия негізінде банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар жасаған провизиялардың мөлшерiн азайтудан табыстар;

      1310 – сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан табыстар;

      1320 – кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алынған табыстар;

      1330 – тіркелген активтерді шығарудан түскен табыстар;

      1340 – геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түскен табыстар;

      1350 – кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түскен табыстар;

      1360 – бірлескен қызметті жүзеге асырудан табыстар;

      1370 – бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      1380 – оң бағамдық айырма сомасының қаржы есептілігінің халықаралық стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы заңнаманың талаптарына сәйкес айқындалған теріс бағамдық айырма сомасынан асып кетуі;

      1390 – әлеуметтiк сала объектiлерiн пайдалану кезiнде алынған табыстар;

      1400 – мүліктік кешен ретінде кәсіпорынды сатудан түскен табыстар;

      1410 – сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы не сенімгерлікпен басқару туындайтын өзге де жағдайларда пайда алушы алған (алуға тиіс) мүлікті сенімгерлікпен басқарудан түскен таза табыстар;

      1480 – ислам банкінде орналастырылған инвестициялық депозит бойынша табыстар;

      1430 – Қазақстан Республикасындағы кәсіпкерлік қызмет нәтижесінде туындайтын басқа да табыстар.

      2) Қазақстан Республикасынан тыс көздерден табыстар:

      2010 – Қазақстан Республикасынан тыс, шет мемлекетте орналасқан тауарларды өткізуден түскен табыстар;

      2020 – Қазақстан Республикасынан тыс жұмыстарды орындаудан, қызметтерді көрсетуден түскен табыстар;

      2021 – резидент емеске Қазақстан Республикасының шегінен тыс басқарушылық, қаржылық (тәуекелдерді сақтандыру және (немесе) қайта сақтандыру бойынша қызмет көрсетулерді қоспағанда), консультациялық, аудиторлық, заң (өкілдік және соттарда және алқалық органдарда мүдделерді қорғау бойынша қызметтерді, сондай-ақ нотариалды қызметтерді қоспағанда) қызметтерін көрсетуден түскен табыстар;

      2030 – Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместен резидент алатын осындай мемлекетте жұмыстарды орындаудан, қызметтерді көрсетуден, тауарларды сатудан түскен табыстар, сондай-ақ өзге де табыстар;

      2040 – Қазақстан Республикасынан тыс аумақта орналасқан мүлікті өткізу нәтижесінде алынған құн өсімінен табыстар;

      2041 – резидент емес шығарған бағалы қағаздарды сату нәтижесінде алынған құн өсімінен табыстар;

      2042 – Қазақстан Республикасынан тыс орналасқан резидент емес заңды тұлғада, консорциумда қатысу үлестерін сату нәтижесінде алынған құн өсімінен табыстар;

      2043 – егер резидент емес заңды тұлғаның осындай акцияларының немесе активтерінің құнының 50 пайызынан астамын Қазақстан Республикасында орналасқан мүлік құрайтын болса, резидент емес шығарған акцияларды сату нәтижесінде алынған құн өсімінен табыстар;

      2044 – егер резидент емес заңды тұлғаның осындай қатысу үлестерінің немесе активтерінің құнының 50 пайызынан астамын Қазақстан Республикасында орналасқан мүлік құрайтын болса, резидент емес заңды тұлғада, консорциумда қатысу үлестерін сату нәтижесінде алынған құн өсімінен табыстар;

      2050 – талап ету құқығын берген салық төлеуші үшін резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      2060 – талап ету құқығын сатып алған салық төлеуші үшін резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      2070 – резиденттің мiндеттемелерiн, оның iшiнде Қазақстан Республикасының шегінен тыс жұмыстарды (қызмет көрсетулерді) орындауға жасасқан келiсiмшарттар (шарттар, келiсiмдер) бойынша және (немесе) тауарларды жеткiзуге сыртқы сауда келiсiмшарттары бойынша орындамағаны немесе тиiсiнше орындамағаны үшiн резидент еместен алынатын тұрақсыздық айыптары (айыппұлдар, өсiмақылар)

      2080 – резидент емес заңды тұлғадан түсетін дивидендтер түріндегі табыстар;

      2081 – Қазақстан Республикасынан тыс орналасқан пайлық инвестициялық қорлардан түсетін дивидендтер түріндегі табыстар;

      2090 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындаудың басқа жағдайларында пайда алушы болып табылатын резидент үшін Қазақстан Республикасынан тыс жерлерде салық міндеттемесін орындау жүктелмеген резидент емес сенімгерлікпен басқарушыдан мүлікті сенімгерлікпен басқаруды белгілеу туралы акті бойынша алынған табыстар;

      2100 – резидент еместен алынан борыштық бағалы қағаздарды қоспағанда сыйақылар түріндегі табыстар;

      2110 – резидент емес эмитенттен алынатын борыштық бағалы қағаздар бойынша сыйақылар түріндегі табыстар;

      2120 – резидент еместен алынатын роялти түріндегі табыстар;

      2130 – Қазақстан Республикасының шегінен тыс орналасқан мүлкін жалға беруден түсетін табыстар;

      2140 – Қазақстан Республикасының шегінен тыс орналасқан жылжымайтын мүліктен алынатын табыстар;

      2150 – Қазақстан Республикасының шегінен тыс туындайтын сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      2151 – Қазақстан Республикасының шегінен тыс туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      2160 – резидент еместен алынатын, халықаралық тасымалдарда көліктік қызмет көрсетуден табыстар;

      2161 – резидент еместен алынатын, Қазақстан Республикасының шегінен тыс көліктік қызмет көрсетуден табыстар;

      2170 – Қазақстан Республикасының шегінен тыс орналасқан құбыр жолдарын, электр беру желілерін (ЭБЖ), оптикалық–талшықты байланыс желілерін пайдаланудан алынатын табыстар;

      2180 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасының шегінен тыс қызметтен түсетін резидент емес жеке тұлғаның табысы;

      2181 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасының шегінен тыс қызметтен түсетін резидент жеке тұлғаның табысы;

      2190 – өздерiне резидент емеске қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер. Бұл ретте мұндай тұлғалардың басқарушылық міндеттерін нақты орындайтын орнының маңызы жоқ;

      2200 – резидент жеке тұлғаның Қазақстан Республикасының шегінен тыс тұруына байланысты жұмыс беруші болып табылатын резидент емес оған төлейтін үстемеақы;

      2201 – резидент жеке тұлғаның Қазақстан Республикасынан тыс тұруына байланысты жұмыс беруші болып табылатын резидент оған төлейтін үстемеақы;

      2210 – еңбек шарты (келісімшарт) негізінде жұмыс беруші (резидент немесе резидент емес) төлеген резидент жеке тұлғаның материалдық, әлеуметтiк игiлiктерін қоса алғанда, материалдық пайда түріндегі Қазақстан Республикасының шегінен тыс қызметінен резидент жеке тұлғаның табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оқу мекемелерiнде оның балаларын оқытуға шығыстар, олардың отбасы мүшелерiнiң демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      2211 – қызмет көрсетуге (жұмыстарды орындауға) шарт негізінде өзге тұлға төлеген резидент жеке тұлғаның материалдық, әлеуметтiк игiлiктерін қоса алғанда, материалдық пайда түріндегі Қазақстан Республикасының шегінен тыс қызметінен резидент жеке тұлғаның табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оқу мекемелерiнде оның балаларын оқытуға шығыстар, олардың отбасы мүшелерiнiң демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      2220 – резидент емес жинақтаушы зейнетақы қорлары жүзеге асыратын зейнетақы төлемдері;

      2230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино артистеріне, радио, теледидар қызметкеріне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасынан тыс қызметтен төленетін табыстар;

      2240 – резидент еместер төлейтiн ұтыстар;

      2250 – Қазақстан Республикасынан тыс жеке (кәсiби) тәуелсiз қызмет көрсетуден алынған табыстар;

      2260 – Қазақстан Республикасынан тыс орналасқан мүлiктi өтеусіз алу түріндегі табыстар;

      2261 – Қазақстан Республикасынан тыс орналасқан мүлiктi өтеусіз алудан табыстар;

      2270 – туынды қаржы құралдары бойынша табыстар;

      2280 – міндеттемені есептен шығарудан табыстар;

      2290 – күмәндi мiндеттемелер бойынша табыстар;

      2300 – резидент еместен алынатын, лицензия негізінде банктер мен банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар жасаған провизиялардың мөлшерiн азайтудан табыстар;

      2310 – резидент еместен алынатын, сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан табыстар;

      2320 – Қазақстан Республикасының шегінен тыс кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алынған табыстар;

      2330 – Қазақстан Республикасынан тыс тіркелген активтерді шығарудан түскен табыстар;

      2340 – Қазақстан Республикасынан тыс геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түскен табыстар;

      2350 – Қазақстан Республикасының шегінен тыс кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түскен табыстар;

      2360 – Қазақстан Республикасының шегінен тыс бірлескен қызметті жүзеге асырудан табыстар;

      2370 – бұрын Қазақстан Республикасының шегінен тыс резидент еместен жүргізілген шегерімдер бойынша алынған өтемақылар;

      2380 – оң бағамдық айырма сомасының қаржы есептілігінің халықаралық стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы заңнамасының талаптарына сәйкес айқындалған теріс бағамдық айырма сомасынан асып кетуі;

      2390 – Қазақстан Республикасының шегінен тыс әлеуметтiк сала объектiлерiн пайдалану кезiнде алынған табыстар;

      2400 – Қазақстан Республикасының шегінен тыс мүліктік кешен ретінде кәсіпорынды сатудан түскен табыстар;

      2410 – Қазақстан Республикасының шегінен тыс сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы не сенімгерлікпен басқару туындаудың өзге де жағдайларында пайда алушы алған (алуға тиіс) мүлікті сенімгерлікпен басқарудан табыстар;

      2420 – Қазақстан Республикасының шегінен тыс кәсіпкерлік қызмет нәтижесінде туындайтын басқа да табыстар.

      56. Валюта кодын толтыру кезінде "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюталардың кодын пайдалану қажет.

      57. Ел кодын толтыру кезінде шешімнің "Әлем елдерінің жіктеушісі" 22–қосымшасына сәйкес елдердің кодын пайдалану қажет.

      58. Декларацияны толтыру кезінде халықаралық шарт (келісім) түрлерінің мынадай кодтарын пайдалану қажет:

      01 – табыс пен капиталға қосарланған салық салуды болдырмау және салық төлеуден жалтаруға жол бермеу туралы конвенция;

      02 – Ислам Даму Банкiнiң құрылтай шарты;

      03 – Орталық Азия аймақтық экологиялық орталығы жұмысының жағдайлары жөніндегi келісім;

      04 – Азия Даму Банкінің құрылтай шарты;

      05 – жаңа үкіметтік ғимараттың құрылысы жобасына грантты пайдалану бойынша келісім;

      06 – Қаржылық ынтымақтастық туралы келісім;

      07 – Өзара түсiнiстiк туралы меморандум;

      08 – Континентаралық баллистикалық ракеталардың шахталық ұшыру қондырғыларын, апатты жағдайлардың салдарын жоюға және ядролық қарудың таралуына жол бермеуге қатысты келісім;

      09 – Халықаралық қайта құру және даму банкiнiң келісімі;

      10 – Халықаралық валюталық қордың келісімі;

      11 – Халықаралық қаржылық корпорацияның келісімі;

      12 – Инвестициялық дауларды реттеу жөніндегі конвенция;

      13 – Еуропалық Қайта құру және Даму банкiн құру туралы келесім;

      14 – Дипломатиялық қатынастар туралы Вена конвенциясы;

      15 – Орталық Азия университетін құру жөніндегі шарт;

      16 – Инвестициялар кепiлдiгiнiң көп жақты агенттiгiн құру туралы конвенция;

      17 – "Нұр–Мүбәрак" ислам мәдениетінің Египет университеті туралы келісім;

      18 – Әуе қатынасы туралы келісім;

      19 – "Агросервистік қызметті қолдау" жобасын дайындауға арналған Қазақстан Республикасына Халықаралық Қайта құру және Даму Банкінің грантын беру туралы келісім;

      20 – "Қазақстан Республикасында ауылдық елдi мекендердi сумен жабдықтау" жобасын жүзеге асыру үшiн Жапония Yкiметiнiң грантын тарту туралы ноталар алмасу нысанындағы келiсiм;

      21 – Еуразиялық экономикалық қоғамдастықтың артықшылықтары мен иммунитеттері туралы конвенция;

      22 – Өзге де халықаралық шарттар (келісімдер, конвенциялар).

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Қазақстан Республикасының азаматтары бойынша жеке табыс салығы
және әлеуметтік салық бойынша салық есептілігін (декларацияны)
жасау қағидалары (200.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Қазақстан Республикасының азаматтары бойынша жеке табыс салығы және әлеуметтік салық бойынша салық есептілігін (декларацияны) жасау қағидалары (200.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) және "Қазақстан Республикасында зейнетақымен қамсыздандыру туралы" (бұдан әрі – Зейнетақымен қамсыздандыру туралы заң) 1997 жылғы 20 маусымдағы, "Міндетті әлеуметтік сақтандыру туралы" (бұдан әрі – Міндетті әлеуметтік сақтандыру туралы заң) 2003 жылғы 25 сәуірдегі Қазақстан Республикасының Заңдарына сәйкес әзірленген.

      Қағидалар жеке табыс салығын, әлеуметтік салықтарды есептеуге, сондай-ақ жинақтаушы зейнетақы қорына мiндетті зейнетақы жарналарының (бұдан әрі – мiндетті зейнетақы жарналары) сомаларын есептеуге, ұстауға (қоса есептеуге) және аударуға, Мемлекеттік әлеуметтік сақтандыру қорына әлеуметтiк аударымдар (бұдан әрі – әлеуметтік аударымдар) сомаларын есептеуге және аударуға арналған жеке табыс салығы мен әлеуметтік салық бойынша салық есептілігі нысанын (декларацияны) (бұдан әрі – декларация) жасау тәртібін айқындайды.

      Декларацияны Салық кодексінің 6-бөлімі 18, 19-тарауларына, 12-бөліміне сәйкес жеке тұлғаларға қатысты шаруа немесе фермер қожалықтары үшін және оңайлатылған декларация негізінде шағын бизнес субъектілері үшін арнаулы салық режимдерін қолданатындарды қоспағанда, салық агенттері, сондай-ақ Зейнетақымен қамсыздандыру туралы заңда, Міндетті әлеуметтік сақтандыру туралы заңда белгіленген мөлшерлерде өз пайдасына міндетті зейнетақы жарналарының есептелген, ұсталған (қоса есептелген) сомалары, есептелген әлеуметтік аударымдары бойынша дара кәсіпкерлер (оңайлатылған декларация және патент негізінде шаруа немесе фермер қожалықтарына арналған арнаулы салық режимдерiн қолданатындарды қоспағанда), жеке нотариустар, жеке сот орындаушылары, адвокаттар жасайды.

      Салық кодексінің 355-бабы 2-тармағына сәйкес заңды тұлғаның шешімімен дербес әлеуметтік салық төлеушілер болып танылған құрылымдық бөлімшелер жеке табыс салығы бойынша салық агенттері болып танылады.

      Салық кодексінің 448-452-баптарына сәйкес қызметін арнаулы салық режимі шеңберінде жүзеге асыратын және салық салынуы жалпыға бірдей тәртіпте жүргізілетін қызметті жүзеге асыратын салық төлеуші декларацияны Салық кодексінің 64-бабы 1-тармағына сәйкес әрбір қызмет түрі бойынша бөлек табыс етеді.

      2. Декларация декларацияның өзінен (200.00-нысан) және салық міндеттемесінің есептелуі туралы ақпараттарды егжей-тегжейлі көрсетуге арналған оған қосымшалардан (200.01-ден 200.03-ке дейінгі нысандар) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті декларацияның торкөздері толтырылмайды.

      5. Декларацияға қосымшалар тиісті көрсеткіштерді ашуды талап ететін декларация жолдарын толтыру кезінде міндетті тәртіпте жасалады.

      6. Декларацияға қосымшаларда көрсетілуі тиіс деректер болмаған жағдайда олар жасалмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардағы көрсеткіштер саны асып түскен жағдайда, декларацияға қосымшалардың осындай тағы парағы толтырылады.

      8. Осы Қағидадаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларация жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық агенті/салымшы (төлеуші) не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзгелей байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық агенті салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігінің қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      13. Қосымшаның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөліміндегі көрсетілген тиісті деректерді көрсетеді.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірін) міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (200.00-нысан)

      15. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі.

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес- сәйкестендіру нөмірі).

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің жеке сәйкестендіру нөмірі көрсетіледі;

      3) салық есептілігі табыс етілетін салық кезеңі – есепті салық кезеңдері кіретін есепті тоқсан;

      4) салық агентінің атауы/салымшының (төлеушінің) Т.А.Ә.;

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі;

      Салық міндеттемелерін сенiмгерлікпен басқарушы орындаған кезде, жолда сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      5) декларация түрі.

      Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне декларацияны жатқызу ескеріле отырып, тиісті торкөздер белгіленеді.

      6) хабарламаның нөмірі мен күні.

      Торкөздер Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларацияны табыс еткен жағдайда белгіленеді.

      7) салық төлеушінің санаты.

      Торкөз егер салық төлеуші А, B, C жолдарында көрсетілген санаттардың біріне жатқан жағдайда белгіленеді.

      Егер 7В бағанын белгілеген салық төлеуші бір мезгілде 7А немесе 7С бағанына жатқан жағдайда, онда тиісінше 7В мен 7А немесе 7В мен 7С бағандарының екеуін де белгілейді;

      8) қызметкерлердің (адам) саны;

      Есепті тоқсанда табыстар есептелген қызметкерлердің саны көрсетіледі;

      9) резидент заңды тұлғаның шешімі бойынша жеке табыс салығы бойынша салық агенттері және әлеуметтік салық бойынша дербес төлеушілер болып танылмаған құрылымдық бөлімшелерінің бар-жоғы;

      Резидент заңды тұлғада жеке табыс салығы бойынша салық агенттері және әлеуметтік салық бойынша дербес төлеушілер болып танылмаған құрылымдық бөлімшелері болған жағдайда тиісті торкөз белгіленеді. Торкөздердің бірі міндетті түрде толтырылуы тиіс;

      10) табыс етілген қосымшалар.

      Табыс етiлген қосымшалардың торкөздерi белгiленедi;

      11) 200.02 қосымшаларының саны.

      Резидент заңды тұлғаның жеке табыс салығы бойынша салық агенттері және әлеуметтік салық бойынша дербес төлеушілер болып танылмаған құрылымдық бөлімшелерінің санына сәйкес келуі тиіс 200.02 қосымшаларының саны көрсетіледі.

      12) 200.03 қосымшаларының саны.

      Заңнамада белгіленген тәртіпте Қазақстан Республикасымен жасасқан келісімшарттар санына сәйкес келуі тиіс 200.03 қосымшаларының саны көрсетіледі;

      16. "Есептік көрсеткіштер" деген бөлімде:

      1) 200.00.001 I, 200.00.001 II және 200.00.001 III жолдары осы нысанға 200.02-қосымшада көрсетуге тиіс жеке табыс салығы бойынша салық агенттері және әлеуметтік салық бойынша дербес төлеушілер болып танылмаған, құрылымдық бөлімшелер үшін бюджетке төлеуге жататын жеке табыс салығының сомасын қоспағанда, салық агенті үшін (оның ішінде Салық кодексінің 161-бабына сәйкес салық агенттері болып танылған құрылымдық бөлімшелер) жеке тұлғаларға төленген табыстардан есептелген және есепті тоқсанның әрбір айында бюджетке аударылуға жататын жеке табыс салығының сомасын көрсетуге арналған.

      200.00.001 IV жол 200.00.001 I, 200.00.001 II және 200.00.001 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

      2) 200.00.002 I, 200.00.002 II және 200.00.002 III жолдары осы нысанға 200.02- қосымшада көрсетуге тиіс жеке табыс салығы бойынша салық агенттері және әлеуметтік салық бойынша дербес төлеушілер болып танылмаған, құрылымдық бөлімшелер үшін бюджетке төлеуге жататын жеке табыс салығының сомасын қоспағанда, салық агенті үшін (оның ішінде Салық кодексінің 161-бабына сәйкес салық агенттері болып танылған құрылымдық бөлімшелер) жеке тұлғаларға төленген табыстардан есептелген және есепті тоқсанның әрбір айында бюджетке аударылуға жататын жеке табыс салығының сомасын көрсетуге арналған.

      200.00.002 IV жол 200.00.002 I, 200.00.002 II және 200.00.003 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін міндетті зейнетақы жарналарының қорытынды сомасын көрсетуге арналған.

      3) 200.00.003 I, 200.00.003 II, 200.00.003 III жолдар дара кәсіпкерлер (оңайлатылған декларация және патент негізінде шаруа немесе фермер қожалықтарына арналған арнаулы салық режимдерiн қолданатындарды қоспағанда), жеке нотариустар, жеке сот орындаушылары, адвокаттар есепті тоқсанның әрбір айы үшін жинақтаушы зейнетақы қорына өз пайдасына аударуға жататын міндетті зейнетақы жарналарының сомаларын көрсетуге арналған.

      200.00.003IV жол 200.00.003 I, 200.00.003 II, 200.00.003 III жолдарының сомасы ретінде айқындалатын есепті тоқсанда міндетті зейнетақы жарналарының сомасын көрсетуге арналған.

      4) 200.00.004 І, 200.00.004ІІ және 200.00.004 ІІІ жолдар осы нысанға 200.02- қосымшада көрсетуге тиіс жеке табыс салығы бойынша салық агенттері және әлеуметтік салық бойынша дербес төлеушілер болып танылмаған, құрылымдық бөлімшелер үшін бюджетке төлеуге жататын жеке табыс салығының сомасын қоспағанда, салық агенті үшін (оның ішінде Салық кодексінің 161-бабына сәйкес салық агенттері болып танылған құрылымдық бөлімшелер) Салық кодексінің 358-бабы 1 және 3-тармақтарына сәйкес есепті тоқсанның әрбір айы үшін есептелген және Міндетті әлеуметтік сақтандыру туралы заңға сәйкес есептелген әлеуметтік аударымдардың сомасына азайтылған әлеуметтік салық сомасын көрсетуге арналған.

      Бұл ретте 200.00.004 I, 200.00.004 II, 200.00.004III және 200.00.004 IV жолдарының сомасы тиісінше 200.03.003 I, 200.03.003 II, 200.03.003 III және 200.03.003 IV жолдарына енгізілмейді.

      Бұл жолдарды ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар және селолық тұтыну кооперативтері үшін арнаулы салық режимін қолданатын заңды тұлғалар толтырмайды.

      Төлеуге тиіс әлеуметтік салықтың есептелуі әрбір жұмысшы бойынша жүргізіледі.

      200.00.004 IV жол 200.00.004 I, 200.00.004 II және 200.00.004 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

      5) Декларацияны ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтері арнаулы салық режимін қолданатын заңды тұлғалар табыс етілген жағдайда бюджетке аударылуға жататын әлеуметтік салықтың сомасы Салық кодексінің 451-бабында белгіленген ерекшеліктер ескеріле отырып, 200.00.005 жолында көрсетіледі (7 В торкөзін толтырған жағдайда).

      200.00.005 I, 200.00.005 II және 200.00.005 III жолдары есепті тоқсанның әрбір айы үшін заңды тұлға бойынша есептелген әлеуметтік салықтың сомасын көрсетуге арналған.

      200.00.005 IV жол 200.00.005 I, 200.00.005 II және 200.00.005 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

      6) 200.00.006 І, 200.00.006 ІІ және 200.00.006 ІІІ жолдары салық төлеуші есепті тоқсанның әрбір айында өзі үшін және есепті тоқсанның әрбір айында әрбір үшін төленетін, Салық кодексінің 358-бабы 2-тармағына сәйкес есептелген, бюджетке төлеуге тиіс әлеуметтік салықтың сомасын көрсетуге арналған.

      200.00.006 IV жол 200.00.006 I, 200.00.006 II және 200.00.006 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

      7) 200.00.007 І, 200.00.007 ІІ және 200.00.007 ІІІ жолдар осы нысанға 200.02-қосымшада көрсетуге тиіс жеке табыс салығы бойынша салық агенттері және әлеуметтік салық бойынша дербес төлеушілер болып танылмаған, құрылымдық бөлімшелер үшін бюджетке төлеуге жататын жеке табыс салығының сомасын қоспағанда, салық агенті үшін (оның ішінде Салық кодексінің 161-бабына сәйкес салық агенттері болып танылған құрылымдық бөлімшелер) тоқсанның әрбір айы үшін есептелген және Міндетті әлеуметтік сақтандыру туралы заңға сәйкес есептелген әлеуметтік аударымдардың сомасын көрсетуге арналған.

      200.00.007 IV жол 200.00.007 I, 200.00.007 II және 200.00.007 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін әлеуметтік аударымдардың қорытынды сомасын көрсетуге арналған.

      8) 200.00.008 I, 200.00.008 II, 200.00.008 III жолдар дара кәсіпкерлердің (шаруа немесе фермер қожалықтарына арналған, оңайлатылған декларация және патент негізіндегі арнаулы салық режимдерiн қолданатындарды қоспағанда), жеке нотариустардың, жеке сот орындаушыларының, адвокаттардың есепті тоқсанның әрбір айы үшін өз пайдасына әлеуметтік аударымдардың сомасын көрсетуіне арналған.

      200.00.008 IV жолы 200.00.008 I, 200.00.008II, 200.00.008III жолдарының сомасы ретінде айқындалатын есепті тоқсан үшін әлеуметтік аударымдардың қорытынды сомасын көрсетуге арналған.

      17."Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салымшы (төлеуші) басшысының Т.А.Ә." деген жолда басшының құрылтай құжаттарына/салымшының (төлеушінің) жеке басын куәландыратын құжаттарға сәйкес тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      Егер декларацияны дара кәсіпкер, адвокат, жеке нотариус, жеке сот орындаушысы табыс еткен болса, жеке басын куәландыратын құжаттарға сәйкес тегі, аты, әкесінің аты (болған кезде) көрсетіледі.

      Салық міндеттемелерін сенімгерлікпен басқарушы орындаған кезде, мүлікті сенімгерлікпен басқару шартына сәйкес сенімгерлікпен басқарушының не сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      2) декларацияның тапсырылған күні.

      Декларацияның салық органына табыс етілген ағымдағы күн көрсетіледі;

      3) бенефициар салық органының жеке табыс салығы және әлеуметтік салық бойынша коды.

      Салық агентінің тіркеу орны бойынша салық органының коды көрсетіледі;

      4) міндетті зейнетақы жарналары мен әлеуметтік аударымдар бойынша бенефициар салық органының коды.

      Салық агентінің, салымшының (төлеушінің) орналасқан орны (тұрғылықты жері) бойынша салық органының коды көрсетіледі;

      5) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған лауазымды адамның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      6) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      7) құжаттың кіріс нөмірі.

      Салық органы беретін декларацияның тіркеу нөмірі көрсетіледі;

      8) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Жеке табыс салығын және әлеуметтік салықты, міндетті
зейнетақы жарналарын, әлеуметтік аударымдарды есептеу –
200.01-нысанын жасау

      18. "Жеке табыс салығы" деген бөлімде:

      1) 200.01.001 I, 200.01.001 II және 200.01.001 III жолдары салық агентінің салық тоқсанының әрбір айы үшін жеке тұлғаларға есептеген табыстарының, соның ішінде материалдық пайда түрінде алынған, сондай-ақ Қазақстан Республикасының заңнамасына сәйкес жұмыс берушімен жасасқан азаматтық-құқықтық сипаттағы шарттар бойынша табыстарды қоса алғанда жұмысшының жұмыс берушіден ақшалай немесе заттай нысанда алған табыстары, оның ішінде Салық кодексінің 156-бабында көрсетілген табыстардың сомасын көрсетуге арналған.

      200.01.001 IV жолы 200.01.001 I, 200.01.001 II және 200.01.001 III жолдарының сомасы ретінде айқындалатын есепті тоқсан үшін табыстардың қорытынды сомасын көрсетуге арналған. 200.00.001 IV жолы оның ішінде 200.01.001 А және 200.01.001 В жолдарының сомасын қамтиды;

      200.01.001 А жолы есепті тоқсан үшін қызметкерлерге есептелген табысты көрсетуге арналған;

      200.01.001 В жолы есепті тоқсан үшін дивидендтер, сыйақылар, ұтыстар түріндегі табыстар сомасын көрсетуге арналған;

      2) 200.01.002 I, 200.01.002 II және 200.01.002 III жолдары есепті тоқсанның әр айы ішінде жеке тұлғаларға есептелген, табыстарынан есептелген жеке табыс салығының сомасын көрсетуге арналған.

      200.01.002 IV жол 200.01.002 I, 200.01.002 II және 200.01.002 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін табыстың қорытынды сомасын көрсетуге арналған.

      3) 200.001.003 жол міндетті, ерікті зейнетақы және ерікті кәсіптік зейнетақы жарналарын, сақтандыру сыйақыларын және жеке табыс салығын есепке алмағанда, салық агентінің есептелген, бірақ есепті тоқсан соңында жеке тұлғаларға төленбеген табыстар бойынша берешектер сомасын көрсетуге арналған;

      4) 200.01.004 жол есептелген, бірақ есепті тоқсанның басында төленбеген жеке табыс салығының сомасын көрсетуге арналған;

      5) 200.01.005 жол есептелген, бірақ есепті тоқсанның соңында төленбеген жеке табыс салығының сомасын көрсетуге арналған;

      6) 200.01.006 I, 200.01.006 II және 200.01.006 III жолдары есепті тоқсанның әрбір айында жеке тұлғаларға төленген табыстар сомасын көрсетуге арналған.

      200.01.006 IV жолы 200.01.006 I, 200.01.006 II және 200.01.006 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін табыстардың қорытынды сомасын көрсетуге арналған.

      19. "Міндетті зейнетақы жарналары" деген бөлімде

      1) 200.01.007 I, 200.01.007 II және 200.01.007 III жолдар Қазақстан Республикасының зейнетақы заңнамасына сәйкес есепті тоқсанның әрбір айы үшін міндетті зейнетақы жарналары ұсталатын (есептелетін) жеке тұлғаларға есептелген табыстардың сомасын көрсетуге арналған.

      200.01.007 IV жолы 200.01.007 I, 200.01.007 II және 200.01.007 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

      2) 200.01.008 I, 200.01.008 II, 200.01.008 III жолдары дара кәсіпкерлер (шаруа немесе фермер қожалықтарына арналған, оңайлатылған декларация және патент негізіндегі арнаулы салық режимдерiн қолданатындарды қоспағанда), жеке нотариустар, жеке сот орындаушылары, адвокаттар есепті тоқсанның әрбір айы үшін өз пайдасына мәлімдейтін табыстардың сомаларын көрсетуге арналған;

      200.01.008 IV жол 201.01.008 I, 201.01.008 II, 201.01.008 III жолдарының сомасы ретiнде айқындалатын есепті тоқсан үшін мәлiмдейтін табыстың қорытынды сомасын көрсетуге арналған.

      20. "Мүгедек қызметкерлердің саны және еңбекақыларын төлеу бойынша шығыстар" деген бөлімде Салық кодексінің 135-бабы 3-тармағының шарттарына сәйкес келетін тірек-қимыл мүшесі бұзылған, есту, сөйлеу, көру қабілетінен айрылған мүгедектер жұмыс істейтін мамандандырылған ұйымдар толтырады.

      Бұл бөлімде:

      1) 200.01.009 I, 200.01.009 II және 200.01.009 III жолдары есепті тоқсанның әрбір айы үшін мүгедек қызметкерлердің санын көрсетуге арналған;

      2) 200.01.010 I, 200.01.010 II және 200.01.010 III жолдары есепті тоқсанның әрбір айы үшін мүгедек қызметкерлер санының жұмыскерлердің жалпы санындағы үлес салмағын көрсетуге арналған;

      3) 200.01.011 I, 200.01.011 II және 200.01.011 III жолдары есепті тоқсанның әрбір айы үшін мүгедек қызметкерлердің еңбекақысын төлеу бойынша шығыстардың еңбекақы төлеу бойынша жалпы шығыстардағы үлес салмағын көрсетуге арналған.

      21. "Салық кодексінің 358-бабы 1, 3-тармақтарында белгіленген ставкаларды қолданылған әлеуметтік салық" деген бөлімді салық агенттері болып табылатын, Қазақстан Республикасының резидент заңды тұлғалары, сондай-ақ Салық кодексінің 191-бабына сәйкес Қазақстан Республикасында тұрақты мекеме арқылы қызметін жүзеге асыратын резидент еместер толтырады.

      Бұл бөлімде:

      1) 200.01.012 І, 200.01.012 ІІ және 200.01.012 ІІІ жолдары есепті тоқсанның әрбір айы үшін әлеуметтік салық салынатын объекті болып табылатын табыстарды көрсетуге арналған.

      200.01.012 IV жолы 200.01.012 I, 200.01.012 II және 200.01.012 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін табыстардың қорытынды сомасын көрсетуге арналған.

      22. "Әлеуметтік аударымдар" деген бөлімде:

      1) 200.01.013 І, 200.01.013 ІІ және 200.01.013 ІІІ жолдары Міндетті әлеуметтік сақтандыру туралы заңға сәйкес салық кезеңінің әрбір айында әскери қызметшілердің, ішкі істер органдарының қызметкерлерінің, Қазақстан Республикасы Әділет министрлігінің Қылмыстық-атқару жүйесі комитетінің, қаржы полициясы органдарының және мемлекеттік өртке қарсы қызметінің, жеке тұлғаның ақшалай табысы түрінде төленетін жұмыс берушінің шығыстарын қоса отырып, жеке тұлғаларға табыс түрінде төленетін жұмыс берушінің шығыстарын көрсетуге арналған.

      Бұл ретте әлеуметтік аударымдар әлеуметтік аударымдарды есептеу объектісінен Міндетті әлеуметтік сақтандыру туралы заңымен белгіленген мөлшерде жүргізіледі. Әлеуметтік аударымдарды есептеу үшін қабылданатын ай сайынғы табыс Қазақстан Республикасының Республикалық бюджет туралы заңында белгіленген ең төменгі еңбек ақының он еселенген мөлшерінен асып кетпеуі тиіс.

      200.01.013 IV жолы 200.01.013 I, 200.01.013 II және 200.01.013III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін жеке тұлғалардың табыстарының қорытынды сомасын көрсетуге арналған.

      2) 200.01.014 I, 200.01.014 II, 200.01.014 III жолдары дара кәсіпкерлер (шаруа немесе фермер қожалықтарына арналған, оңайлатылған декларация және патент негізіндегі арнаулы салық режимдерiн қолданатындарды қоспағанда), жеке нотариустар, жеке сот орындаушылары, адвокаттар өз пайдасына есепті тоқсанның әр айында әлеуметтік аударымдарды есептеу үшін қолданатын табыс сомасын көрсетуге арналған.

      200.01.014 IV жолы 200.01.014 I, 200.01.014 II, 200.01.014 III жолдарының сомасы ретінде айқындалатын есепті тоқсан үшін табыстың қорытынды сомасын көрсетуге арналған.

4. Құрылымдық бөлімшелер бойынша жеке табыс салығының сомасын
және әлеуметтік салықты есептеу – 200.02-нысанын жасау

      23. Осы нысан салық агенті заңды тұлғаның жеке табыс салығы бойынша салық агенті және әлеуметтік салық бойынша дербес төлеуші бойынша болып танылмаған филиалы/өкілдігі бойынша төлеуге жататын жеке табыс салығының, әлеуметтік салықтың, міндетті зейнетақы жарналарының, әлеуметтік аударымдардың сомаларын есептеуіне арналған. Нысанды заңды тұлға Салық кодексінің 161, 162, 362, 364-баптарына сәйкес әрбір филиал/өкілдік бойынша жасайды.

      24. "Салық агенті туралы жалпы ақпарат" деген бөлімде:

      1) СТН – салық агенті заңды тұлғаның тіркеу нөмірі.Салық міндеттемелерін сенімгерлікпен басқарушы орындаған кезде, жолда сенімгерлікпен басқарушы салық агентінің тіркеу нөмірі көрсетіледі;

      2) БСН – салық агентінің бизнес-сәйкестендіру нөмірі. Салық міндеттемелерін сенімгерлікпен басқарушы орындаған кезде, жолда сенімгерлікпен басқарушының бизнес-сәйкестендіру нөмірі көрсетіледі;

      3) салық агентінің атауы;

      Құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде, жолда сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      4) салық агентінің тіркеу есебінің орны бойынша салық органының коды.

      Заңды тұлғаның тіркеу есебінің орны бойынша салық органының коды көрсетіледі;

      5) салық есептілігі табыс етілетін салық кезеңі (тоқсан, жыл) – есепті салық кезеңдері кіретін тоқсан (араб сандарымен көрсетіледі);

      6) түрі.

      Тиісті торкөздер декларацияның Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызылуы ескеріле отырып, белгіленеді;

      7) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларацияның түрі табыс етілген жағдайда толтырылады;

      8) филиалдың/өкілдіктің СТН – салық төлеуші филиалдың/өкілдіктің тіркеу нөмірі;

      9) БСН – филиалдың/өкілдіктің бизнес-сәйкестендіру нөмірі;

      10) филиалдың/өкілдіктің атауы.

      Құрылтай құжаттарына сәйкес филиалдың/өкілдіктің атауы көрсетіледі;

      11) филиалдың/өкілдіктің тіркеу орны бойынша салық органының коды.

      Филиалдың/өкілдіктің тіркеу есебі орны бойынша салық органының коды көрсетіледі;

      25. "Есептік көрсеткіштер" деген бөлімде:

      1) 200.02.001 І, 200.02.001 ІІ және 200.02.001 ІІІ жолдары есепті тоқсанның әрбір айына филиалдың/өкілдіктің және жеке тұлғалар төлеген бюджетке аударуға жататын табыстардан есептелген жеке табыс салығының сомасын көрсетуге арналған.

      200.02.001 IV жол 200.02.001 I, 200.02.001 II және 200.02.001 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

      2) 200.02.002 І, 200.02.002 ІІ және 200.02.002 ІІІ жолдары Қазақстан Республикасының зейнетақы заңнамасына сәйкес жеке тұлғалардың төленген табыстарынан есептелген және есепті тоқсанның әрбір айы үшін филиал/өкілдік бойынша жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасын көрсетуге арналған.

      200.02.002 IV жолы 200.02.002 I, 200.02.002 II және 200.02.002 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін міндетті зейнетақы жарналарының қорытынды сомасын көрсетуге арналған.

      3) 200.02.003 І, 200.02.003 ІІ және 200.02.003 ІІІ жолдары есепті тоқсанның әрбір айы үшін филиал/өкілдік бойынша есептелген әлеуметтік салық сомасын көрсетуге арналған.

      200.02.003 IV жолы 200.02.003 I, 200.02.003 II және 200.02.003 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

      4) 200.02.003 І, 200.02.003 ІІ және 200.02.003 ІІІ жолдары Міндетті әлеуметтік сақтандыру туралы Заңға сәйкес айқындалатын, есепті тоқсанның әрбір айы үшін филиал/өкілдік бойынша әлеуметтік аударымдар сомасын көрсетуге арналған.

      200.02.004 IV жолы 200.02.004 I, 200.02.004 II және 200.02.004 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін әлеуметтік аударымдардың қорытынды сомасын көрсетуге арналған.

      26. "Салық агентінің жауапкершілігі" деген бөлімде:

      1) "Басшының Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде мүлікті сенімгерлікпен басқару шартына сәйкес сенімгерлікпен басқарушының не сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушының тегі, аты, әкесінің аты (ол болған жағдайда) көрсетіледі.

      2) тапсырылған күні.

      200.02 нысанының салық органына табыс етілген күні көрсетіледі;

      3) жеке табыс салығы және әлеуметтік салық бойынша бенефициар салық органының коды.

      Филиалдың/өкілдіктің тіркеу есебінің орны бойынша салық органының коды көрсетіледі;

      4) міндетті зейнетақы жарналары мен әлеуметтік аударымдар бойынша бенефициар салық органының коды.

      Филиалдың/өкілдіктің орналасқан орны бойынша салық органының коды көрсетіледі;

      5) "Нысанды қабылдаған лауазымды адамының Т.А.Ә." деген жолда 200.02 нысанын қабылдаған лауазымды адамының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      6) қабылданған күн.

      Салық кодексінің 584-бабы 2-тармағына сәйкес 200.02 нысанының табыс етілген күні көрсетіледі;

      7) құжаттың кіріс нөмірі.

      Салық органы беретін 200.02 нысанының тіркеу нөмірі көрсетіледі;

      8) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

5. Келісімшарт бойынша жұмыс істейтін салық төлеушілердің
әлеуметтік салығын есептеу – 200.03-нысанын жасау

      27. Бұл нысан Салық кодексінің 308-1-бабы 1-тармағына сәйкес заңнамада белгіленген тәртіпте Қазақстан Республикасымен жасалған келісімшарттар (бұдан әрі – келісімшарттар) бойынша жұмыс істейтін салық төлеушілердің әлеуметтік салығын есептеуге арналған. Нысан әрбір келісімшарт бойынша бөлек жасалады.

      28. "Салық агенті туралы жалпы ақпарат" деген бөлімде:

      1) "Қызметкерлердің саны (адам), оның ішінде" деген жолда шетелдік маман қызметкерлерін және шетелдік жұмысшы қызметкерлерін бөле отырып, қызметкерлердің саны көрсетіледі;

      2) "Келісімшарттың деректемелері" деген жолда келісімшарттың деректемелері көрсетіледі:

      А – келісімшарттың нөмірі;

      В – келісімшарттың жасалған күні;

      29. "Қызметкерлер үшін әлеуметтік салық" деген бөлімде.

      Бұл бөлім шетелдік маман қызметкерлерін және шетелдік жұмысшы қызметкерлерін қоспағанда, қызметкерлер үшін әлеуметтік салықты есептеуге арналған:

      1) 200.03.001 І, 200.03.001 ІІ және 200.03.001 ІІІ жолдары шетелдік маман қызметкерлерін және шетелдік жұмысшы қызметкерлерін қоспағанда, есепті тоқсанның әрбір айы үшін қызметкерлердің салық салынатын табыстарының сомасын көрсетуге арналған.

      200.03.001 IV жолы 200.03.001 I, 200.03.001 II және 200.03.001 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін табыстың қорытынды сомасын көрсетуге арналған;

      2) 200.03.002 І, 200.03.002 ІІ және 200.03.002 ІІІ жолдары келісімшартқа сәйкес белгіленген қызметкер үшін әлеуметтік салық ставкасының мөлшерін көрсетуге арналған.

      3) 200.03.003 І, 200.03.003 ІІ және 200.03.003 ІІІ жолдары шетелдік маман қызметкерлерін және шетелдік жұмысшы қызметкерлерін қоспағанда, 200.03.001 және 200.03.002 жолдарының тиісті сомаларының көбейту жолымен айқындалатын, есепті тоқсанның әрбір айы үшін есептелген қызметкерлер үшін әлеуметтік салық сомасын көрсетуге арналған.

      200.03.003 IV жолы 200.03.003 I, 200.03.003 II және 200.03.003 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Шетелдіктер мен азаматтығы жоқ тұлғалар бойынша жеке табыс
салығы мен әлеуметтік салық бойынша салық есептілігін
(декларацияны) жасау қағидалары (210.00-нысан)

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1. Жалпы ережелер

      1. Осы Шетелдіктер мен азаматтығы жоқ тұлғалар бойынша жеке табыс салығы мен әлеуметтік салық бойынша салық есептілігін (декларацияны) жасау қағидалары (210.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі), "Қазақстан Республикасында зейнетақымен қамсыздандыру туралы" 1997 жылғы 20 маусымдағы (бұдан әрі – Зейнетақымен қамсыздандыру туралы Заң), "Міндетті әлеуметтік сақтандыру туралы" 2003 жылғы 25 сәуірдегі Қазақстан Республикасының Заңдарына (бұдан әрі – Міндетті әлеуметтік сақтандыру туралы Заң) сәйкес әзірленген.

      Қағидалар жеке табыс салығын, әлеуметтік салықты есептеуге, сондай-ақ жинақтаушы зейнетақы қорына міндетті зейнетақы жарналарын (бұдан әрі – міндетті зейнетақы жарналары) есептеуге, ұстап қалуға (қоса есептеуге) және аударуға, әлеуметтік аударымдар (бұдан әрі – әлеуметтік аударымдар) сомаларын қоса есептеуге және Мемлекеттік әлеуметтік сақтандыру қорына аударуға арналған шетелдіктер мен азаматтығы жоқ тұлғалар бойынша жеке табыс салығы мен әлеуметтік салық бойынша салық есептілігі нысанын (декларацияны) (бұдан әрі – декларация) жасау тәртібін айқындайды.

      Декларацияны шаруа және фермер қожалықтарына және шағын бизнес субъектілеріне арналған оңайлатылған декларация негізінде арнаулы салық режимдерін қолданатындарды қоспағанда, Салық кодексінің 6-бөлімі 18, 19-тарауларына, 7-бөлімінің 25-тарауына және 12-бөліміне сәйкес шетелдіктерге және азаматтығы жоқ адамдарға қатысты салық агенттері жасайды.

      Салық кодексінің 355-бабы 2-тармағына сәйкес заңды тұлғаның шешімі бойынша дербес әлеуметтік салық төлеуші деп танылған құрылымдық бөлімшелер осы Қағидалардың мақсаты үшін жеке табыс салығы бойынша салық агенттері болып танылады.

      2. Декларация декларацияның өзінен (210.00-нысан) және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (210.01-ден 210.02-ке дейінгі нысандар) тұрады.

      3. Декларация толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар декларациядағы тиісті көрсеткіштерді ашып көрсетуді талап ететін жолдарды толтыру кезінде міндетті түрде жасалуы тиіс.

      6. Декларацияға қосымшалар ашып көрсетуге жататын деректер болмаған жағдайда жасалмайды.

      7. Декларацияға қосымшаның парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда, декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері тиісті жолдың (бағанның) бірінші сол жақ торкөзінде "–" белгісімен белгіленеді.

      10. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық агенті не оның өкілі қол қояды және салық агентінің не оның Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар өкілінің мөрімен куәландырылуға тиіс.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзгелей байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігінің қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      13. Қосымшаның "Салық агенті туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық агенті туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (210.00-нысан)

      15. "Салық агенті туралы жалпы ақпарат" деген бөлімде салық агенті мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі).

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің жеке сәйкестендіру(бизнес-сәйкестендіру) нөмірі көрсетіледі;

      3) салық есептілігі табыс етілетін салық кезеңі (тоқсан, жыл) – есепті салық кезеңдеріне кіретін тоқсан;

      4) салық агентінің атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі;

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      5) декларацияның түрі.

      Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне декларацияны жатқызу ескеріле отырып тиісті торкөздер белгіленеді.

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларацияның түрі табыс етілген жағдайда толтырылады.

      7) салық агентінің санаты.

      Торкөз егер салық агенті А, B, C жолдарында көрсетілген бір немесе бірнеше санатқа жатқан жағдайда белгіленеді;

      8) қызметкерлердің саны (адам).

      Есепті тоқсанда табыстар есептелген қызметкерлердің саны көрсетіледі;

      9) құрылымдық бөлімшелердің бар-жоғы.

      Құрылымдық бөлімшелер болған жағдайда тиісті торкөз белгіленеді;

      10) табыс етілген қосымшалар.

      Табыс етілген қосымшалардың торкөздері белгіленеді;

      11) 210.02 қосымшаларының саны.

      210.02 қосымшаларының саны көрсетіледі, ол заңды тұлғаның құрылымдық бөлімшелерінің санына сәйкес болуы тиіс.

      16. "Шетелдіктер мен азаматтығы жоқ тұлғалардың табыстарынан жеке табыс салығын есептеу" деген бөлімде:

      1) 210.00.001 І, 210.00.001 II және 210.00.001 III жолдары салық агенті есепті тоқсанның әрбір айы үшін шетелдіктер мен азаматтығы жоқ тұлғаларға есептеген табыстардың, оның ішінде материалдық пайда түрінде, сондай-ақ Қазақстан Республикасының заңнамасына сәйкес жұмыс берушімен жасасқан азаматтық-құқықтық сипаттағы шарттар бойынша алынған табыстарды, оның ішінде Салық кодексінің 156-бабы 1-тармағының 24) тармақшасында көрсетілген табыстарды қоспағанда, Салық кодексі 156-бабында көрсетілген табыстарды қоса алғанда, қызметкердің жұмыс берушіден ақшалай немесе заттай нысанда алған табыстарының сомасын көрсетуге арналған.

      210.00.001 IV жолы 210.00.001 І, 210.00.001 II және 210.00.001 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін табыстардың қорытынды сомасын көрсетуге арналған.

      210.00.001 А жолы есепті тоқсан үшін қызметкерлерге есептелген табыстардың сомасын көрсетуге арналған.

      210.00.001 В жолы есепті тоқсан үшін дивидендтер, сыйақылар, ұтыстар түрінде есептелген табыстардың сомасын көрсетуге арналған;

      2) 210.00.002 І, 210.00.002 II және 210.00.002 III жолдары есепті тоқсанның әрбір айында шетелдіктер мен азаматтығы жоқ тұлғаларға есептелген табыстардан Салық кодексінің 167, 169, 171, 172, 174, 176, 201 және 202-баптарына сәйкес есептелген жеке табыс салығының сомасын көрсетуге арналған.

      210.00.002 IV жолы 210.00.002 І, 210.00.002 II және 210.00.002 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған;

      3) 210.00.003 жолы салық агенті міндетті, ерікті зейнетақы және ерікті кәсіби зейнетақы жарналарын, сақтандыру сыйлықақыларын және жеке табыс салығын есептемей, есепті тоқсан соңында шетелдіктер мен азаматтығы жоқ тұлғаларға есептеген, бірақ төлемеген табыстар бойынша берешектің сомасын көрсетуге арналған;

      4) 210.00.004 І, 210.00.004 II және 210.00.004 III жолдары есепті тоқсанның әрбір айында шетелдіктер мен азаматтығы жоқ тұлғаларға төленген табыстардың сомасын көрсетуге арналған. Бұл ретте Салық кодексінің 156-бабы 1-тармағының 24) тармақшасына сәйкес салық салуға жатпайтын табыстар осы жолдарда көрсетілмейді.

      210.00.004 IV жолы 210.00.004 І, 210.00.004 II және 210.00.004 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін табыстардың қорытынды сомасын көрсетуге арналған.

      5) 210.00.005 І, 210.00.005 II және 210.00.005 III жолдары шетелдіктер мен азаматтығы жоқ тұлғаларға төленген табыстардан есептелген және есепті тоқсанның әрбір айы үшін бюджетке аударылуы тиіс жеке табыс салығының сомасын көрсетуге арналған.

      210.00.005 IV жолы 210.00.005 І, 210.00.005 II және 210.00.005 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған;

      6) 210.00.006, 210.00.007 жолдары салық агентінің құрылымдық бөлімшелері болған жағдайда толтырылады;

      7) 210.00.006 І, 210.00.006 II және 210.00.006 III жолдары шетелдіктер мен азаматтығы жоқ тұлғаларға төленген табыстардан есептелген және есепті тоқсанның әрбір айы үшін бюджетке бас ұйым үшін аударылуы тиіс жеке табыс салығының сомасын көрсетуге арналған.

      210.00.006 IV жолы 210.00.006 І, 210.00.006 II және 210.00.006 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған;

      8) 210.00.007 І, 210.00.007 II және 210.00.007 III жолдары 210.02 барлық нысандары бойынша 210.02.001 І, 210.02.001 II, 210.02.001 III жолдарының сомалары ретінде айқындалатын шетелдіктер мен азаматтығы жоқ тұлғаларға төленген табыстардан есептелген және есепті тоқсанның әрбір айы үшін филиалдар/өкілдіктер бойынша бюджетке аударылуы тиіс жеке табыс салығының сомасын көрсетуге арналған.

      210.00.007 ІV жолы 210.01.007 ІІ және 210.01.007 ІІІ жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

      17. "Міндетті зейнетақы жарналарын есептеу" деген бөлімде:

      1) 210.00.008 І, 210.00.008 II және 210.00.008 III жолдары шетелдіктер мен азаматтығы жоқ тұлғалардың есепті тоқсанның әрбір айы үшін міндетті зейнетақы жарналары ұсталатын (есептелетін) табыстарының сомаларын көрсетуге арналған.

      210.00.008 IV жолы 210.00.008 І, 210.00.008 II және 210.00.008 III жолдарының сомасы ретінде айқындалатын есепті тоқсан ішіндегі табыстарының қорытынды сомасын көрсетуге арналған;

      2) 210.00.009 І, 210.00.009 II және 210.00.009 III жолдары Қазақстан Республикасының зейнетақы заңнамасына сәйкес шетелдіктер мен азаматтығы жоқ тұлғалардың төленген табыстарынан есептелген және есепті тоқсанның әрбір айы үшін жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасын көрсетуге арналған.

      210.00.009 IV жолы 210.00.009 І, 210.00.009 II және 210.00.009 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін міндетті зейнетақы жарналарының қорытынды сомасын көрсетуге арналған;

      3) 210.00.010 жолдары салық агентінің құрылымдық бөлімшелері болған жағдайда толтырылады;

      4) 210.00.010 І, 210.00.010 II және 210.00.010 III жолдары Қазақстан Республикасының зейнетақы заңнамасына сәйкес шетелдіктер мен азаматтығы жоқ тұлғалардың табыстарынан есептелген және есепті тоқсанның әрбір айы үшін бас ұйым үшін жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасын көрсетуге арналған.

      210.00.010 IV жолы 210.00.010 І, 210.00.010 II және 210.00.010 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін міндетті зейнетақы жарналарының қорытынды сомасын көрсетуге арналған;

      5) 210.00.011 І, 210.00.011 II және 210.00.011 III жолдары 210.02 барлық нысандары бойынша 210.02.002 І, 210.02.002 II, 210.02.002 III жолдарының сомасы ретінде айқындалатын, Қазақстан Республикасының зейнетақы заңдарына сәйкес шетелдіктер мен азаматтығы жоқ тұлғалардың төленген табыстарынан есептелген және есепті тоқсанның әрбір айы үшін филиалдар/өкілдіктер бойынша жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасын көрсетуге арналған.

      210.00.011 IV жолы 210.00.011 І, 210.00.011 II және 210.00.015 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін міндетті зейнетақы жарналарының қорытынды сомасын көрсетуге арналған.

      18. "Мүгедек қызметкерлердің саны және еңбекақысын төлеу бойынша шығыстар" деген бөлімде Салық кодексінің 135-бабы 3-тармағының шарттарына сәйкес тірек-қимыл мүшесі бұзылған, есту, сөйлеу, көру қабілетінен айрылған мүгедектер жұмыс істейтін мамандандырылған ұйымдар толтырады. Бұл бөлімде:

      1) 210.00.012 І, 210.00.012 II және 210.00.012 III жолдары есепті тоқсанның әрбір айы үшін мүгедек қызметкерлердің жалпы санын көрсетуге арналған;

      2) 210.00.013 І, 210.00.013 II және 210.00.013 III жолдарында 8 және 210.00.012 тиісті жолдарының қатынасы ретінде айқындалатын, есепті тоқсанның әрбір ай үшін жалпы қызметкерлер санындағы мүгедек қызметкерлер санының үлес салмағын көрсетуге арналған;

      3) 210.00.014 І, 210.00.014 II және 210.00.014 III жолдары есепті тоқсанның әрбір айы үшін еңбекақы төлеу бойынша жалпы шығыстардағы мүгедек қызметкерлерге еңбекақы төлеу бойынша шығыстардың үлес салмағын көрсетуге арналған.

      19. "Салық кодексінің 358-бабы 1, 3-тармақтарында белгіленген ставкаларды қолдана отырып, әлеуметтік салықты есептеу" деген бөлімді Қазақстан Республикасының резидент заңды тұлғалары, сондай-ақ Салық кодекстің 191-бабына сәйкес Қазақстан Республикасында тұрақты мекеме арқылы қызметін жүзеге асыратын салық агенті болып табылатын резидент еместер толтырады. Бұл бөлімде:

      1) 210.00.015 І, 210.00.015 II және 210.00.015 III жолдары Салық кодексінің 163-бабы 2-тармағында, 192-бабының 18)21) тармақшаларындаайқындалған табыс түрінде, сондай-ақ есепті тоқсанның әрбір айы үшін Салық кодексінің 191-бабы 7-тармағында белгіленген табыстар түрінде шетелдіктер мен азаматтығы жоқ тұлғаларға төленген жұмыс беруші шығыстарының сомасын көрсетуге арналған.

      210.00.015 IV жолы 210.00.015 І, 210.00.015 II және 210.00.015 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін табыстардың қорытынды сомасын көрсетуге арналған.

      2) 210.00.016 І, 210.00.016 ІІ және 210.00.016 ІІІ жолдары Салық кодексінің 359-бабы 1-тармағына сәйкес есепті тоқсанның әрбір айы үшін есептелген және "Міндетті әлеуметтік сақтандыру туралы" Қазақстан Республикасының Заңына сәйкес есептелген әлеуметтік аударымдардың сомасына азайтылған әлеуметтік салық сомасын көрсетуге арналған.

      210.00.016 IV жолы 210.00.016 І, 210.00.016 II және 210.00.016 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін табыстардың қорытынды сомасын көрсетуге арналған;

      3) 210.00.017, 210.00.018 жолдары салық агентінің құрылымдық бөлімшілері болған жағдайда толтырылады;

      4) 210.00.017 І, 210.00.017 II және 210.00.017 III жолдары есепті тоқсанның әрбір айы үшін бас ұйым үшін есептелген әлеуметтік салықтың жалпы сомасын көрсетуге арналған.

      210.00.017 IV жол 210.00.017 І, 210.00.017 II және 210.00.017 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды жалпы сомасын көрсетуге арналған;

      5) 210.00.018 І, 210.00.018 II және 210.00.018 III жолдары 210.02 барлық нысандары бойынша 210.02.003 І, 210.02.003 II, 210.02.003 III жолдарының сомалары ретінде айқындалатын, есепті тоқсанның әрбір айы үшін филиалдар/өкілдіктер бойынша есептелген әлеуметтік салықтың жалпы сомасын көрсетуге арналған.

      210.00.018 IV жолы 210.00.018 І, 210.00.018 II және 210.00.018 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды жалпы сомасын көрсетуге арналған;

      6) декларацияны ауыл шаруашылығы өнімдерін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтері үшін арналған арнаулы салық режимін қолданатын заңды тұлғалар табыс еткен жағдайда, аударуға жататын әлеуметтік салықтың жалпы сомасы Салық кодексінің 451-бабында белгіленген ерекшеліктер ескеріле отырып, 210.00.019 жолында көрсетіледі (7 А торкөзді толтырған кезде).

      210.00.019 І, 210.00.019 II және 210.00.019 III жолдары есепті тоқсанның әрбір айы үшін заңды тұлға бойынша есептелген әлеуметтік салықтың жалпы сомасын көрсетуге арналған.

      210.00.019 IV жолы 210.00.019 І, 210.00.019 II және 210.00.019 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың жалпы қорытынды сомасын көрсетуге арналған.

      20. "Салық кодексінің 358-бабы 2-тармағында белгіленген ставканы қолдана отырып, әлеуметтік салықты есептеу" деген бөлімді арнаулы салық режимдерін қолданатындарды қоспағанда, дара кәсіпкерлер, адвокаттар, жеке нотариустар, жеке сот орындаушылары толтырады. Бұл бөлімде:

      1) 210.00.020 І, 210.00.020 ІІ және 210.00.020 ІІІ жолдары Салық кодексінің 359-бабы 2-тармағына сәйкес есептелген, әлеуметтік салық сомасына кемітілген және салық төлеуші есепті тоқсанның әрбір айы үшін өзі үшін және қызметкерлері үшін төлейтін, бюджетке төлеуге тиіс әлеуметтік салық сомасын көрсетуге арналған.

      210.00.020 IV жолы 210.00.020 І, 210.00.020 II және 210.00.020 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған.

      21. "Әлеуметтік аударымдарды есептеу" деген бөлімде:

      1) 210.00.021 І, 210.00.021 ІІ, 210.00.021 ІІІ жолдары Міндетті әлеуметтік сақтандыру туралы Заңға сәйкес есепті тоқсанның әрбір айында жұмыс берушінің әскери қызметшілерді, ішкі істер органдарының, Қазақстан Республикасы Әділет министрлігінің Қылмыстық-атқару жүйесінің комитеті, қаржы полициясы және мемлекеттік өртке қарсы қызмет қызметкерлерін ақшалай ұстауға шетелдіктерге және азаматтығы жоқ тұлғаларға табыстар түрінде төленетін шығыстарына енгізе отырып, жұмыс берушінің шетелдік азаматтарға немесе азаматтығы жоқ тұлғаларға төлейтін табыстары түріндегі шығыстарын көрсетуге арналған.

      Бұл ретте әлеуметтік аударымдар Міндетті әлеуметтік сақтандыру туралы Заңда белгіленген әлеуметтік аударымдар объектісінен есептелінген мөлшерде жүргізіледі. Әлеуметтік аударымдарды есептеуге қабылданатын ай сайынғы табыс Республикалық бюджет туралы Заңда белгіленген ең төменгі еңбекақының он еселенген мөлшерінен артық болмауы керек.

      210.00.021 IV жолы 210.00.021 І, 210.00.021 II және 210.00.021 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін шетелдіктердің немесе азаматтығы жоқ тұлғалардың табыстарының қорытынды сомасын көрсетуге арналған;

      2) 210.00.022 І, 210.00.022 ІІ және 210.00.022 ІІІ жолдары Міндетті әлеуметтік сақтандыру туралы Заңға сәйкес айқындалатын, есепті тоқсанның әрбір айында әлеуметтік аударымдардың сомасын көрсетуге арналған.

      210.00.022 IV жолы 210.00.022 І, 210.00.022 II және 210.00.022 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін әлеуметтік аударымдардың қорытынды сомасын көрсетуге арналған;

      3) 210.00.023, 210.00.024 жолдары салық агентінің құрылымдық бөлімшелері болған жағдайда толтырылады;

      4) 210.00.023 І, 210.00.023 II және 210.00.023 III жолдары есепті тоқсанның әрбір айында бас ұйым бойынша әлеуметтік аударымдардың сомасын көрсетуге арналған.

      210.00.023 IV жолы 210.00.023 І, 210.00.023 II және 210.00.023 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін әлеуметтік аударымдардың қорытынды сомасын көрсетуге арналған;

      5) 210.00.024 І, 210.00.024 II және 210.00.024 III жолдары 210.02 барлық нысандары бойынша 210.02.004 І, 210.02.004 II, 210.02.004 III жолдарының сомасы ретінде айқындалатын, есепті тоқсанның әрбір айында филиалдар/өкілдіктер бойынша әлеуметтік аударымдардың сомасын көрсетуге арналған.

      210.00.024 IV жолы 210.00.024 І, 210.00.024 II және 210.00.024 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін әлеуметтік аударымдардың қорытынды сомасын көрсетуге арналған.

      22. "Салық агентінің жауапкершілігі" деген бөлімде:

      1) "Салық агентінің атауы" жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      Егер декларацияны дара кәсіпкер, адвокат, жеке нотариус табыс етсе, жеке басын куәландыратын құжаттарға сәйкес тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде сенімгерлікпен басқару шартына сәйкес сенімгерлікпен басқарушының немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларацияның тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) жеке табыс салығы және әлеуметтік салық бойынша бенефициар салық органының коды.

      Салық агентінің тіркеу есебінің орны бойынша салық органының коды көрсетіледі;

      4) міндетті зейнетақы жарналары мен әлеуметтік аударымдар бойынша бенефициар салық органының коды.

      Салық агентінің орналасқан (тұрғылықты) жері бойынша салық органының коды көрсетіледі;

      5) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған лауазымды адамның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      6) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияны табыс етілген күні көрсетіледі;

      7) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      8) пошта штемпелінің күні.

      Пошта немесе басқа байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. "Шетелдіктер мен азаматтығы жоқ тұлғалардың табыстарынан
жеке табыс салығын есептеу" 210.01-нысанын жасау

      23. Бұл нысан салық агентінің шетелдіктер мен азаматтығы жоқ тұлғалардың табыстарынан жеке табыс салығының сомасын есептеуіне арналған. Нысан шетелдіктер мен азаматтығы жоқ тұлғаларға қатысты табыс етіледі.

      24. "Шетелдіктер мен азаматтығы жоқ тұлғалардың табыстарынан жеке табыс салығын есептеу" деген бөлімде:

      1) А бағанда кезекті реттік нөмірі қойылады;

      2) В бағанда есепті тоқсанда табыстар есептелген, төленген шетелдіктер мен азаматтығы жоқ тұлғалардың тегі, аты-жөні көрсетіледі;

      3) С бағанда шетелдіктер мен азаматтығы жоқ тұлғалардың салық төлеушілерді тіркеу нөмірлері көрсетіледі;

      4) D бағанда шетелдіктер мен азаматтығы жоқ тұлғалардың жеке сәйкестендіру нөмірлері көрсетіледі.

      Жолдар Ұлттық тізілімдері туралы Заңға сәйкес шетелдіктер мен азаматтығы жоқ тұлғалардың жеке сәйкестендіру нөмірлері болған кезде толтырылуы тиіс;

      5) Е бағанында резиденттік белгісі көрсетіледі "1" - резидент, "2" - резидент емес;

      6) F бағанында осы Қағидалардың 30-тармағына сәйкес шетелдіктер мен азаматтығы жоқ тұлғалардың резиденттік елінің коды көрсетіледі;

      7) G бағанында шетелдіктер мен азаматтығы жоқ тұлғалардың резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі.

      Осы баған шетелдіктер мен азаматтығы жоқ тұлғалардың салықтық тіркеу нөмірі болған кезде толтырылады;

      8) Н бағанында шетелдіктер мен азаматтығы жоқ тұлғалардың жеке басын куәландыратын құжат түрінің коды, сондай-ақ осындай құжаттың нөмірі мен берілген күні көрсетіледі;

      Декларацияны толтырған кезде шетелдіктер мен азаматтығы жоқ тұлғалардың жеке басын куәландыратын құжат түрлерінің мынадай кодтарын пайдалану қажет:

      01 – шетел азаматының төлқұжаты;

      02 – шетел азаматының жеке куәлігі;

      03 – теңізшінің төлқұжаты;

      04 – ықтиярхаты;

      05 – басқа да құжаттар.

      9) І бағанында осы Қағидалардың 29-тармағына сәйкес шетелдіктер мен азаматтығы жоқ тұлғаларға төленетін табыс түрінің коды көрсетіледі;

      10) J бағанында осы Қағидалардың 31-тармағына сәйкес халықаралық шарт түрінің коды көрсетіледі, осыған сәйкес N бағанында көрсетілген табысқа қатысты, Салық кодексінде белгіленген тәртіптен ерекшеленетін салық салу тәртібі қарастырылған;

      11) К бағанында егер салық агенті J бағанында халықаралық шарт түрінің кодын 22 "Өзге де халықаралық шарттар (келісімдер, конвенциялар)" деп көрсеткен жағдайда толтырылуға жататын халықаралық шарттың атауы көрсетіледі;

      12) L бағанында осы Қағидалардың 30-тармағына сәйкес халықаралық шарт жасасқан елдің коды көрсетіледі. Баған, егер салық төлеуші мемлекетаралық немесе үкіметаралық шарттың ережелерін қолданған жағдайда толтырылады;

      13) М бағанында халықаралық шартта немесе Салық кодексінің 194, 158-баптарында белгіленген төлем көзінен ұсталатын табыс салығының ставкасы көрсетіледі;

      14) N бағанында шетелдіктер мен азаматтығы жоқ тұлғаларға есептелген табыстар, оның ішінде материалдық пайда түрінде, сондай-ақ Қазақстан Республикасының заңнамасына сәйкес жұмыс берушімен жасасқан азаматтық-құқықтық сипаттағы шарттар бойынша алынған табыстарды, оның ішінде Салық кодексінің 156-бабы 1-тармағының 24) тармақшасында көрсетілген табыстарды қоспағанда, Салық кодексі 156-бабында көрсетілген табыстарды қоса алғанда, қызметкердің жұмыс берушіден ақшалай немесе заттай нысанда алған табыстары көрсетіледі.

      15) О бағанында Салық кодексінің 166-бабы 1-тармағының 1) тармақшасында белгіленген салықтық шегерім көрсетіледі;

      16) Р бағанында Қазақстан Республикасының зейнетақы заңнамасына сәйкес шетелдіктер мен азаматтығы жоқ тұлғалардың табыстарынан есептелген және Салық кодексінің 166-бабы 1-тармағының 2) тармақшасына сәйкес шегерімге жатқызылатын міндетті зейнетақы жарналары көрсетіледі;

      17) Q бағанында Қазақстан Республикасының зейнетақы заңнамасына сәйкес шетелдіктер мен азаматтығы жоқ тұлғалар өз пайдасына енгізетін және Салық кодексінің 166-бабы 1-тармағының 3) тармақшасына сәйкес шегерімге жатқызылатын ерікті зейнетақы жарналары көрсетіледі;

      18) R бағанында жинақтаушы сақтандыру шарттары бойынша шетелдіктер мен азаматтығы жоқ тұлғалар өз пайдасына енгізген және Салық кодексінің 166-бабы 1-тармағының 4) тармақшасына сәйкес шегерімге жатқызылатын сақтандыру сыйлықақыларының сомалары көрсетіледі;

      19) S бағанында шетелдіктер мен азаматтығы жоқ тұлғалар Қазақстан Республикасының тұрғын үй құрылысы жинақ ақшасы туралы заңнамасына сәйкес Қазақстан Республикасының аумағында тұрғын үй жағдайын жақсарту жөнiндегi iс-шараларды жүргiзуге тұрғын үй құрылыс жинақ банктерiнен алған қарыздары бойынша сыйақыны өтеуге бағытталған және Салық кодексінің 166-бабы 1-тармағы 5) тармақшасына сәйкес шегерімге жатқызылатын сомалар көрсетіледі;

      20) Т бағанында Салық кодексі 166-бабы 6-тармағына сәйкес белгіленген мөлшерде және шарттарда медициналық қызметтерге (косметологиялық қызмет көрсетулерден басқа) ақы төлеуге жұмсалатын және Салық кодексінің 166-бабы 1-тармағы 5) тармақшасына сәйкес шегерімге жатқызылатын шығыстар көрсетіледі;

      21) U бағанында шетелдіктер мен азаматтығы жоқ тұлғалардың Салық кодексінің 156-бабы 1-тармағының 24) тармақшасында көрсетілген табыстарын қоспағанда, Салық кодексінің 156-бабына сәйкес салық салуға жатпайтын табыстары көрсетіледі;

      22) V бағанында есепті тоқсан үшін шетелдіктер мен азаматтығы жоқ тұлғалардың табыстарынан есептелген жеке табыс салығының сомалары көрсетіледі;

      23) W бағанында Салық кодексінің 156-бабы 1-тармағының 24) тармақшасында көрсетілген табыстарды қоспағанда, шетелдіктер мен азаматтығы жоқ тұлғаларға салық кезеңінде төленген табыстар көрсетіледі;

      24) Х бағанында міндетті зейнетақы жарналарын және Салық кодексінің 156-бабы 1-тармағының 24) тармақшасында көрсетілген табыстарды қоспағанда, Салық кодексінің 357-бабы 3-тармағына сәйкес әлеуметтік салық салынбайтын табыстар көрсетіледі;

      25) Y бағанында әлеуметтік салық салынатын табыстардың барлығы көрсетіледі. Y бағаны жолдарының шамасы (N – X – P) формуласы бойынша анықталады;

      26) Z бағанында есепті тоқсан үшін шетелдіктер мен азаматтығы жоқ тұлғалардың табыстарынан есептелген әлеуметтік салықтың сомасы көрсетіледі;

      27) AA бағанында Міндетті әлеуметтік сақтандыру туралы Заңға сәйкес айқындалатын, әлеуметтік аударымдар есептелетін жұмыс берушінің шығыстары көрсетіледі;

      28) AB бағанда Міндетті әлеуметтік сақтандыру туралы Заңға сәйкес есептелген әлеуметтік аударымдардың сомасы көрсетіледі.

      N бағанының 00000001 қорытынды жолының шамасы 210.00.001 IV жолына көшіріледі. W бағанының 00000001 қорытынды жолының шамасы 210.00.004 IV жолына көшіріледі. V бағанының 00000001 қорытынды жолының шамасы 210.00.002 IV жолына көшіріледі.

4. "Құрылымдық бөлімше бойынша жеке табыс салығы мен әлеуметтік
салық сомасын есептеу" - 210.02-нысанын жасау

      25. Бұл нысан салық агенті заңды тұлғаның филиал/өкілдік бойынша төлеуге жататын жеке табыс салығының, әлеуметтік салықтың, міндетті зейнетақы жарналарының, әлеуметтік аударымдардың сомаларын есептеуіне арналған. Нысанды заңды тұлға Салық кодексінің 161, 162, 362, 364-баптарына сәйкес әрбір филиал/өкілдік бойынша жасайды.

      26. "Салық агенті туралы жалпы ақпарат" деген бөлімде:

      1) СТН – салық төлеушінің тіркеу нөмірі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған жағдайда жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) БСН – салық төлеушінің бизнес-сәйкестендіру нөмірі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған жағдайда жолда сенімгерлікпен басқарушы салық төлеушінің бизнес-сәйкестендіру нөмірі көрсетіледі;

      3) салық агентінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      4) салық агентінің тіркеу есебінің орны бойынша салық органының коды.

      Заңды тұлғаның тіркеу есебінің орны бойынша салық органының коды көрсетіледі;

      5) салық есептілігі табыс етілетін салық кезеңі (тоқсан, жыл) – есепті салық кезеңдері кіретін тоқсан (араб сандарымен көрсетіледі);

      6) түрі.

      Декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызу ескеріле отырып, тиісті торкөздер белгіленеді;

      7) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген Декларация түрі табыс етілген жағдайда толтырылады;

      8) филиалдың/өкілдіктің СТН-і – салық төлеуші филиалдың/өкілдіктің тіркеу нөмірі;

      9) БСН – филиалдың/өкілдіктің бизнес-сәйкестендіру нөмірі;

      10) филиалдың/өкілдіктің атауы.

      Құрылтай құжаттарына сәйкес филиалдың/өкілдіктің атауы көрсетіледі;

      11) филиалдың/өкілдіктің тіркеу есебінің орны бойынша салық органының коды.

      Филиалдың/өкілдіктің тіркеу есебінің орны бойынша салық органының коды көрсетіледі;

      27. "Есептік көрсеткіштер" деген бөлімде:

      1) 210.02.001 І, 210.02.001 ІІ және 210.02.001 ІІІ жолдары есепті тоқсанның әрбір айы үшін шетелдіктер мен азаматтығы жоқ тұлғаларға төленген табыстардан есептелген және филиал/өкілдік бойынша бюджетке аударылуға тиіс жеке табыс салығының сомасын көрсетуге арналған.

      210.02.001 IV жолы 210.02.001 І, 210.02.001 II және 210.02.001 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған;

      2) 210.02.002 І, 210.02.002 ІІ және 210.02.002 ІІІ жолдары Қазақстан Республикасының зейнетақы заңнамасына сәйкес шетелдіктер мен азаматтығы жоқ тұлғаларға төленген табыстардан есептелген және есепті тоқсанның әрбір айында филиал/өкілдік бойынша жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасын көрсетуге арналған.

      210.02.002 IV жолы 210.02.002 І, 210.02.002 II және 210.02.002 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін міндетті зейнетақы жарналарының қорытынды сомасын көрсетуге арналған;

      3) 210.02.003 І, 210.02.003 ІІ, 210.02.003 ІІІ жолдары есепті тоқсанның әрбір айы үшін филиал/өкілдік бойынша есептелген әлеуметтік салықтың сомасын көрсетуге арналған.

      210.02.003 IV жолы 210.02.003 І, 210.02.003 II және 210.02.003 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін салықтың қорытынды сомасын көрсетуге арналған;

      4) 210.02.004 І, 210.02.004 ІІ, 210.02.004 ІІІ жолдары Міндетті әлеуметтік сақтандыру туралы Заңға сәйкес айқындалған есепті тоқсанның әрбір айы үшін филиал/өкілдік бойынша әлеуметтік аударымдардың сомасын көрсетуге арналған.

      210.02.004 IV жолы 210.02.004 І, 210.02.004 II және 210.02.004 III жолдарының сомасы ретінде айқындалатын, есепті тоқсан үшін әлеуметтік аударымдардың қорытынды сомасын көрсетуге арналған.

      28. "Салық агентінің жауапкершілігі" деген бөлімде:

      1) "Салық агентінің атауы" жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде мүлікті сенімгерлікпен басқару шартына сәйкес сенімгерлікпен басқарушының немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      2) тапсырылған күн.

      210.02-нысанының салық органына тапсырылған күні көрсетіледі;

      3) жеке табыс салығы және әлеуметтік салық бойынша бенефициар салық органының коды.

      Филиалдың/өкілдіктің тіркеу есебінің орны бойынша салық органының коды көрсетіледі;

      4) міндетті зейнетақы жарналары мен әлеуметтік аударымдар бойынша бенефициар салық органының коды.

      Филиалдың/өкілдіктің орналасқан (тұрғылықты) жері бойынша салық органының коды көрсетіледі;

      5) "Нысанды қабылдаған лауазымды адамның Т.А.Ә." деген жолда 210.02-нысанын қабылдаған лауазымды адамның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      6) қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес 210.02-нысаны табыс етілген күн көрсетіледі;

      7) құжаттың кіріс нөмірі.

      Салық органы берген 210.02-нысанының тіркеу нөмірі көрсетіледі;

      8) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

5. Табыс түрлерінің, елдердің және халықаралық шарттардың
кодтары

      29. Декларация толтыру кезінде мынадай Қазақстан Республикасындағы көздерден табыс түрлерін кодтауды пайдалану керек:

      1010 – Қазақстан Республикасының аумағында тауарларды өткізуден түскен табыстар;

      1011 – сыртқы сауда қызметін жүзеге асыру шеңберінде Қазақстан Республикасындағы, одан тысқары жерлердегі тауарларды өткізуден түскен табыстар;

      1020 – Қазақстан Республикасының аумағында жұмыстарды орындаудан, қызметтер көрсетуден түскен табыстар;

      1021 – Қазақстан Республикасынан тысқары жерлерде басқарушылық, қаржылық (сақтандыру және (немесе) қайта сақтандыру жөніндегі қызметтерді қоспағанда), консультациялық, аудиторлық, заң (соттарда, төрелік сотта немесе аралық сотта өкілдік ету және құқықтары мен заңды мүдделерін қорғау жөніндегі қызметтерді, сондай-ақ нотариаттық қызметтерді қоспағанда) қызметтерін көрсетуден түсетін табыстар;

      1030 – Қазақстан Республикасының Үкіметі Салық кодексінiң 224-бабына сәйкес айқындайтын жеңілдікті салық салынатын мемлекетте тiркелген тұлғаның жұмыстарды орындаудың, қызметтерді көрсетудiң нақты орындалған, көрсетiлген жерiне қарамастан, оларды орындаудан, көрсетуден түсетiн табыстары, сондай-ақ осы бапта белгiленген өзге де табыстары;

      1040 – Қазақстан Республикасының аумағындағы мүлiкке құқық немесе мүлiкпен жасалатын мәмiлелер Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын мүлiктi өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1041 – Қазақстан Республикасының аумағындағы, Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын мүлiктi өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1042 – резидент шығарған бағалы қағаздарды, сондай-ақ Қазақстан Республикасында орналасқан резидент заңды тұлғаның, консорциумның жарғылық капиталына қатысу үлестерiн өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1043 – егер резидент емес заңды тұлғаның мұндай акциялары, қатысу үлестерi немесе активтерi құнының 50 және одан да көп пайызын Қазақстан Республикасындағы мүлiк құрайтын болса, резидент емес шығарған акцияларды, сондай-ақ резидент емес заңды тұлғаның жарғылық капиталына қатысу үлестерiн өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1050 – талап ету құқығын берген салық төлеуші үшін - резидентке борышты талап ету құқықтарын беруден түсетін табыстар;

      1051 – талап ету құқығын берген салық төлеуші үшін - Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент емеске борышты талап ету құқықтарын беруден түсетін табыстар;

      1060 – талап ету құқығын сатып алатын салық төлеуші үшін - резиденттен борышты талап ету құқықтарын алудан түсетін табыстар;

      1061 – талап ету құқығын сатып алатын салық төлеуші үшін - Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен борышты талап ету құқықтарын алудан түсетін табыстар;

      1070 – бұрын негізсіз ұсталған айыппұлдардың бюджетке қайтарылғандарынан басқа, тұрақсыздық айыбы (айыппұл, өсімпұл) және санкциялардың басқа да түрлері;

      1080 – резидент заңды тұлғадан түсетін дивидендтер нысанындағы табыстар;

      1081 – Қазақстан Республикасының заңнамалық актілеріне сәйкес құрылған пайлық инвестициялық қорлардан түсетін дивидендтер нысанындағы табыстар;

      1090 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын резидент емес үшін Қазақстан Республикасында салық міндеттемелерін орындау жүктелмеген сенімгерлікпен басқарушы-резиденттен мүлікті сенімгерлікпен басқаруды тағайындау туралы акт бойынша алынған табыстар;

      1100 – борыштық бағалы қағаздар бойынша сыйақыларды қоспағанда, сыйақылар нысанындағы табыстар;

      1101 – эмитенттен алынатын борыштық бағалы қағаздар бойынша сыйақылар нысанындағы табыстар;

      1120 – роялти нысанындағы табыстар;

      1130 – Қазақстан Республикасында орналасқан мүлікті жалға беруден түсетін табыстар;

      1140 – Қазақстан Республикасында орналасқан жылжымайтын мүліктен алынатын табыстар;

      1150 – Қазақстан Республикасында туындайтын тәуекелдерді сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылары түріндегі табыстар;

      1151 – Қазақстан Республикасында туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылары түріндегі табыстар;

      1160 – халықаралық тасымалдарда қызметтерді көрсетуден түсетін табыстар;

      1161 – Қазақстан Республикасы ішінде көліктік қызмет көрсетуден түсетін табыстар;

      1162 – теңіз тасымалы шартында (келісімшартта) көзделген сталиялық уақыттан тыс тиеу-түсіру операцияларында кеменің бос тұрып қалғаны үшін төлем түріндегі табыс;

      1170 – Қазақстан Республикасының аумағындағы құбырларды, электр беру желілерін, оптикалық-талшықты байланыс желілерін пайдаланудан түсетін табыстар;

      1180 – резидент емес жеке тұлғаның жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарты) бойынша Қазақстан Республикасындағы қызметтен түсетін табыстары;

      1181 – резидент емес жеке тұлғаның жұмыс беруші болып табылатын резидент емеспен жасасқан еңбек шарты (келісімшарты) бойынша Қазақстан Республикасындағы қызметтен түсетін табыстары;

      1190 – өздерiне резидентке қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты, мұндай мiндеттердi нақты орындайтын жерiне қарамастан, басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер;

      1200 – жұмыс беруші болып табылатын резиденттің Қазақстан Республикасында тұруына байланысты резидент еместің жеке тұлғаға төлейтін үстемақылары;

      1201 – жұмыс беруші болып табылатын резидент еместің Қазақстан Республикасында тұруына байланысты резидент еместің жеке тұлғаға төлейтін үстемақылары;

      1210 – резидент емес жеке тұлғаның жұмыс берушіден алған материалдық пайда түріндегі Қазақстан Республикасындағы қызметінен түсетін табыстары;

      1211 – резидент емес жеке тұлғаның жұмыс беруші болып табылмайтын тұлғадан алған материалдық пайда түріндегі табыстары;

      1220 – резидент жинақтаушы зейнетақы қорлары жүзеге асыратын зейнетақы төлемдері;

      1230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино артистеріне, радио, теледидар қызметкеріне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасындағы қызметтен төленетін табыстар;

      1240 – резидент төлейтін ұтыстар;

      1241 – егер ұтысты төлеу осындай тұрақты мекеменің қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент емес төлейтін ұтыстар;

      1250 – Қазақстан Республикасында тәуелсіз жеке (кәсіби) қызмет көрсетуден алынған табыстар;

      1260 – резидент емес жеке тұлғаның резидент жеке тұлғадан өтеусіз алынған мүлкін қоспағанда, өтеусіз алынған немесе мұраға қалдырылған мүлік, оның ішінде жұмыстар, қызметтер түріндегі табыстары;

      1270 – туынды қаржылық құралдар бойынша табыстар;

      1280 – міндеттемелерді есептен шығарудан түсетін табыс;

      1290 – күмәнді міндеттемелер бойынша табыс;

      1300 – банктердің және лицензия негізінде банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың құрылған провизияларының (резервтерінің) мөлшерлерін азайтудан түсетін табыс;

      1310 – сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан түсетін табыс;

      1320 – талап ету құқығын басқаға беруден түсетін табыс;

      1330 – кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алған табыс;

      1340 – тіркелген активтердің шығып қалуынан түсетін табыс;

      1350 – табиғи ресурстарды геологиялық зерттеуге және өндіруге дайындық жұмыстарына арналған шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түсетін табыс;

      1360 – кен орындарын әзірлеу салдарын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарын жою жөніндегі іс жүзіндегі шығыстар сомасынан асып кетуінен түсетін табыс;

      1370 – бірлескен қызметті жүзеге асырудан түсетін табыс;

      1380 - егер бұрын бұл сома шегерімге жатқызылмаса, негізсіз ұсталып, бюджеттен қайтарылған айыппұлдардан басқа, таңылған немесе борышкер таныған айыппұлдар, өсімпұлдар және басқа санкция түрлері;

      1390 – бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      1400 – өтеусіз алынған мүлік түріндегі табыс;

      1410 – дивидендтер;

      1420 – депозит, борыштық бағалы қағаз, вексель бойынша сыйақылар, ислам жалдау сертификаты;

      1430 – оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі. Бағамдық айырма сомасы халықаралық қаржылық есептiлiк стандарттарына және Қазақстан Республикасының бухгалтерлiк есеп және қаржылық есептiлiк туралы Заңнамасының талаптарына сәйкес айқындалады;

      1440 – ұтыстар;

      1450 – әлеуметтік сала объектілерін пайдалану кезінде алынған табыс;

      1460 – кәсіпорынды мүліктік кешен ретінде сатудан түсетін табыс;

      1470 – сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы алатын (алынуға жататын), мүлікті сенімгерлікпен басқарудан түсетін таза табыс;

      1480 – ислам банкінде орналастырылған инвестициялық депозит бойынша табыс;

      1490 – 1010 – 1480 табыс кодтарында көрсетілмеген басқа да табыстар.

      30. Ел кодын толтыру кезінде "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 22 "Әлем елдерінің жіктеуіші"–қосымшасына сәйкес елдерді кодтауды пайдалану қажет.

      31. Декларацияны толтыру кезінде халықаралық шарт (келісім) түрлерінің мынадай кодталуын пайдалану керек:

      01 – Табыс пен капиталға қосарланған салық салуды болдырмау және салық төлеуден жалтаруға жол бермеу туралы конвенция;

      02 – Ислам Даму Банкінің құрылтай шарты;

      03 – Орталық Азия аймақтық экологиялық орталығы жұмысының жағдайлары жөніндегі келісім;

      04 – Азия Даму Банкінің құрылтай шарты;

      05 – Жаңа Үкіметтік ғимараттың құрылысы жобасына грантты пайдалану бойынша келісім;

      06 – Қаржылық ынтымақтастық туралы келісім;

      07 – Өзара түсіністік туралы меморандум;

      08 – Континентаралық баллистикалық ракеталардың шахталық ұшыру қондырғыларын, апатты жағдайлардың салдарын жоюға және ядролық қарудың таралуына жол бермеуге қатысты келісім;

      09 – Халықаралық Қайта құру және Даму банкінің келісімі;

      10 – Халықаралық валюталық қордың келісімі;

      11 – Халықаралық қаржылық корпорацияның келісімі;

      12 – Инвестициялық дауларды реттеу жөніндегі конвенция;

      13 – Еуропалық Қайта құру және Даму банкін құру туралы;

      14 – Дипломатиялық қатынастар туралы Вена конвенциясы;

      15 – Орталық Азия университетін құру жөніндегі шарт;

      16 – Инвестициялар кепілдігінің көп жақты агенттігін құру туралы;

      17 – "Нұр-Мүбәрак" ислам мәдениетінің Египет университеті туралы келісім;

      18 – Әуе қатынасы туралы келісім;

      19 – "Агросервистік қызметті қолдау" жобасын дайындауға арналған Халықаралық Қайта құру және Даму Банкінің грантын беру туралы келісім;

      20 – "Қазақстан Республикасында ауылдық елді мекендерді сумен жабдықтау" жобасын жүзеге асыру үшін Жапония Yкіметінің грантын тарту туралы ноталар алмасу нысанындағы келісім;

      21 – Еуразиялық экономикалық қоғамдастықтың артықшылықтары мен иммунитеттері туралы конвенция;

      22 – Өзге де халықаралық шарттар (келісімдер, конвенциялар).

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Жеке табыс салығы бойынша салық есептілігін (декларацияны)
жасау қағидалары (220.00-нысан)

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1. Жалпы ережелер

      1. Осы Жеке табыс салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (220.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық Кодексі), "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" Қазақстан Республикасының Кодексін (Салық кодексі) қолданысқа енгізу туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Заңына (бұдан әрі – Енгізу туралы Заң) сәйкес әзірленген және жеке табыс салығын есептеуге арналған жеке табыс салығы бойынша салық есептілігі нысанын (декларацияны) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны Салық кодексінің 20-тарауы 183-бабына, 21-тарауына сәйкес жалпыға бірдей белгіленген тәртіппен салықтарды есептеуді және төлеуді жүзеге асыратын жеке тұлғалар – дара кәсіпкерлер, сондай-ақ Салық кодексінің 7-бөлімінесәйкес резидент емес жеке тұлғалар жасайды.

      2. Декларация декларацияның өзінен (220-нысан) және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (220.01-ден 220.04-ке дейінгі нысандар) тұрады.

      3. Декларация толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар декларациядағы тиісті көрсеткіштерді көрсетуді талап ететін жолдарды толтыру кезінде міндетті тәртіпте жасалады.

      6. Декларацияға қосымшалар оларда көрсетілуі тиіс деректер болмаған кезде жасалмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – нысандар Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің не оның өкілінің мөрімен куәландырылуға тиіс.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – нысандар екі данада жасалады, бір данасы салық органының белгісімен бірге салық органына қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе байланыстың өзге ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеүші (салық агенті) салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылдағаны немесе қабылдамағаны туралы хабарлама алады.

      13. Қосымшаның "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөліміндегі көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заң 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заң 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін (бизнес-сәйкестендіру нөмірі) міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (220.00-нысан)

      15. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі);

      3) салық есептілігі табыс етілетін салық кезеңі – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Жеке басын куәландыратын құжаттарға сәйкес жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы жасаған кезде жолда жеке басын куәландыратын құжаттарға сәйкес сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның түрі.

      Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызу ескеріле отырып белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағы 4) тармақшасында көзделген декларация түрі табыс етілген жағдайда толтырылады;

      7) салық төлеушінің санаты.

      Торкөз, егер салық төлеуші А немесе В жолында көрсетілген санаттардың біріне жатқан жағдайда белгіленеді;

      8) валюта коды.

      Осы Қағидалардың 30-тармағына сәйкес валюта коды көрсетіледі;

      9) табыс етілген қосымшалар.

      Салық төлеуші табыс еткен декларацияға қосымшалардың нөмірі белгіленеді;

      10) резиденттік белгісі:

      А торкөзін Қазақстан Республикасының резидент салық төлеушісі белгілейді;

      В торкөзін Қазақстан Республикасының резидент емес салық төлеушісі белгілейді;

      11) резиденттік елінің коды мен салықтық тіркеу нөмірі;

      Егер декларацияны Қазақстан Республикасының резидент емес салық төлеушісі жасаған жағдайда толтырылады, бұл ретте:

      А жолында осы Қағидалардың 31-тармағына сәйкес резидент еместің резиденттік елінің коды көрсетіледі;

      В жолында резидент еместің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі.

      12) Қазақстан Республикасы шегінен тыс жерлерде тұрақты мекемесінің болуы.

      Торкөзді Қазақстан Республикасы шегінен тыс тұрақты мекемесі бар Қазақстан Республикасының резиденті толтырады.

      16. "Салық кезеңі үшін жиынтықпен алынған дара кәсіпкердің табысы" деген бөлімде:

      1) 220.00.001 жолында Салық кодексінің 86-бабына сәйкес айқындалатын өткізуден түскен табыс сомасы көрсетіледі;

      2) 220.00.002 жолында Салық кодексінің 87-бабына сәйкес айқындалатын құн өсімінен түскен табыс сомасы көрсетіледі;

      3) 220.00.003 жолында Салық кодексіне сәйкес салық кезеңі үшін жиынтықпен алынған дара кәсіпкердің табысына кіретін салық төлеушінің өзге де табыстары көрсетіледі;

      4) 220.00.004 жолында 220.00.001-ден 220.00.003-ке дейінгі жолдарының сомасы ретінде айқындалатын салық кезеңі үшін жиынтықпен алынған дара кәсіпкер табысының жалпы сомасы көрсетіледі;

      5) 220.00.005 жолында Салық кодексінің 99-бабы 1-тармағына сәйкес жүзеге асырылатын салық кезеңі үшін жиынтықпен алынған дара кәсіпкер табысын түзету сомасы көрсетіледі;

      6) 220.00.006 жолында Салық кодексінің 99-бабы 2-тармағына сәйкес жүзеге асырылатын салық кезеңі үшін жиынтықпен алынған дара кәсіпкер табысын түзету сомасы көрсетіледі;

      7) 220.00.007 жолында Салық кодексінің 156-бабына сәйкес салық салуға жатпайтын табыстардың жалпы сомасы көрсетіледі;

      8) 220.00.008 жолында салық салуға жатпайтын табыстарды және түзетулерді есепке ала отырып, 220.00.004, 220.00.005, 220.00.007 жолдарының айырмасы (220.00.004 – 220.00.005 – 220.00.007), 220.00.006 жолына ұлғайту (егер осы жолдың мәні оң болса) немесе 220.00.006 жолына азайту (егер осы жолдың мәні теріс болса) (220.00.004 – 220.00.005) +(-) (220.00.006 – 220.00.007) ретінде айқындалатын салық кезеңі үшін жиынтықпен алынған дара кәсіпкердің табысы көрсетіледі.

      17. "Шегерімдер" деген бөлімде:

      1) 220.00.009 жолында Салық кодексінің 100-бабы 1-тармағына сәйкес шегерімге жатқызылатын өткізілген (пайдаланылған) тауарлардың өзіндік құны, сатып алынған жұмыстардың, қызмет көрсетулердің құны көрсетіледі. 220.00.009 I – 220.00.009 II + 220.00.009 III + 220.00.009 IV + 220.00.009 V – 220.00.009 VI – 220.00.009 VII – 220.00.009 VIII – 220.00.009 IX ретінде айқындалады;

      220.00.009 I жолында салық кезеңінің басына тауарлардың, шикізаттардың, материалдардың (оның ішінде сатып алынатын жартылай фабрикаттар мен жинақталатын бұйымдар, конструкциялар мен бөлшектер, отын, қосалқы бөлшектер және тағы басқалары) (бұдан әрі – ТМҚ) теңгерімдік құны көрсетіледі. Бастапқы декларацияда аталған жол салық кезеңінің басына бухгалтерлік теңгерім бойынша айқындалған деректерге сәйкес толтырылады. Өзінің бастапқы декларациясын табыс ететін салық төлеушіде салық кезеңінің басында ТМҚ болмауы мүмкін;

      220.00.009 II жолы салық кезеңінің соңына бухгалтерлік теңгерім деректеріне сәйкес толтырылады. Салық кезеңінің ішінде салық төлеуші табыс ететін тарату декларациясында 220.00.009 II жолы тиісті салық кезеңінің соңына бухгалтерлік есеп деректерінің негізінде толтырылады;

      220.00.009 III жолында:

      салық кезеңінің ішінде келіп түскен, оның ішінде сатып алынған, өтеусіз алынған, бірігу жолымен қайта ұйымдастыру нәтижесінде алынған, жарғылық капиталға салым ретінде алынған, сондай-ақ өзге де негіздер бойынша келіп түскен ТМҚ;

      тараптас ұйымдар, дара кәсіпкерлер, жеке нотариустар, адвокаттар орындаған жұмыстар мен көрсеткен қызметтердің құны көрсетіледі.

      220.00.009 III А және 220.00.009 III В жолдары мәндерінің қосындысымен (220.00.009 III А + 220.00.009 III В жолдары) айқындалады:

      220.00.009 III А жолында салық төлеуші есепті салық кезеңі ішінде сатып алған, өтеусіз алған ТМҚ өзіндік құны көрсетіледі;

      220.00.009 III B жолында қаржылық қызмет көрсетулердің құны көрсетіледі;

      220.00.009 III C жолында жарнамалық қызмет көрсетулердің құны көрсетіледі;

      220.00.009 III D жолында консультациялық қызмет көрсетулердің құны көрсетіледі;

      220.00.009 III Е жолында маркетингтік қызмет көрсетулердің құны көрсетіледі;

      220.00.009 III F жолында дизайнерлік қызмет көрсетулердің құны көрсетіледі;

      220.00.009 III G жолында инжинирингтік қызмет көрсетулердің құны көрсетіледі;

      220.00.009 III Н жолында өзге де жұмыстар мен қызмет көрсетулерді сатып алуға жұмсалған шығыстар көрсетіледі;

      220.00.009 III B жолында есепті салық кезеңі ішінде сатып алынған өзге де жұмыстар мен қызмет көрсетулердің құны көрсетіледі. Бұл жолға декларацияның 220.00.010-нан 220.00.017-ге дейінгі жолдары, декларацияның 220.00.024 жолдары бойынша шегерімге жатқызылатын сатып алынған жұмыстар, қызметтер көрсетулер бойынша шығыстардың сомасы қосылмайды;

      220.00.009 IV жолында

      Салық кодексінің 155-бабы 3-тармағының 4) тармақшасында белгіленген тәуліктік мөлшерінің асып кетуін білдіретін қызметтік іссапарлар кезіндегі өтемақы сомаларын;

      тіркелген активтердің, преференциялар объектілерінің, амортизацияға жатпайтын активтердің бастапқы құнына енетін қызметкерлер табыстарын;

      Салық кодексінің 122-бабына сәйкес кейінгі шығыстар деп танылған қызметкерлер табыстарын қоспағанда, Салық кодексінің 110-бабына сәйкес шегерімге жатқызылатын қызметкерлердің есептелген табыстары мен жеке тұлғаларға өзге де төлемдер бойынша шығыстары көрсетіледі;

      220.00.009 V жолында алдыңғы салық кезеңдерінде алдағы кезеңдердің шығыстары деп танылған және есепті салық кезеңінде шегерімдерге жатқызылатын жұмыстар мен қызмет көрсету құны, ТМҚ өзіндік құны көрсетіледі;

      220.00.009 VI жолында тіркелген активтер, жалға алынған негізгі құралдар бойынша кейінгі шығыстар деп танылатын жұмыстар мен қызмет көрсетулердің нақты құны, ТМҚ өзіндік құны көрсетіледі;

      220.00.009 VII жұмыстар мен қызмет көрсетулердің нақты құны, тіркелген активтердің, преференция объектілерінің, амортизацияға жатпайтын активтердің бастапқы құнына енетін ТМҚ өзіндік құны көрсетіледі;

      220.00.009 VIII жолында 220.00.009 VII жолы бойынша көрсетілетін құнды қоспағанда, Салық кодексінің 115-бабының негізінде шегерімдерге жатқызылмайтын жұмыстар мен қызметтердің нақты құны, ТМҚ өзіндік құны, сондай-ақ Салық кодексіне сәйкес шегерімдерге жатқызылмайтын ТМҚ табиғи кему сомасы. Бұдан басқа, аталған жол бойынша декларацияның 220.00.010-нан 220.00.017-ге дейінгі жолдар, 220.00.024 жолдары бойынша шегерімге жататын ТМҚ өзіндік құны көрсетіледі;

      220.00.009 ІX жолында есепті салық кезеңінде алдағы кезеңдердің шығыстары деп танылған және кейінгі салық кезеңдерінде шегерімге жатқызылатын жұмыстар мен қызмет көрсетулердің құны, ТМҚ өзіндік құны көрсетіледі;

      2) 220.00.010 жолында Салық кодексінің 100-бабы 6-тармағына сәйкес шегерімге жатқызылатын айыппұлдардың, өсімпұлдардың, тұрақсыздық айыптарының жалпы сомасы көрсетіледі;

      3) 220.00.011 жолында Салық кодексінің 100-бабы 12-тармағында белгіленген негіздер бойынша шегерімге жатқызылатын қосылған құн салығының сомасы көрсетіледі;

      4) 220.00.012 жолында Салық кодексінің 100-бабы 14-1-тармағына сәйкес шегерімге жатқызылатын салық төлеушінің есептелген Мемлекеттік әлеуметтік сақтандыру қорына әлеуметтік аударымдар бойынша шығыстар сомасы көрсетіледі;

      5) 220.00.013 жолында Салық кодексінің 103-бабына сәйкес шегерімге жатқызылатын сыйақылар бойынша шегерімдер сомасы көрсетіледі;

      6) 220.00.014 жолында Салық кодексінің 102-бабына сәйкес шегерімге жатқызылатын өкілдік шығыстардың сомасы көрсетіледі;

      7) 220.00.015 жолында Салық кодексінің 105-бабына сәйкес шегерімге жатқызылатын күмәнді талаптар сомасы көрсетіледі;

      8) 220.00.016 жолында Салық кодексінің 114-бабына сәйкес шегерімге жатқызылатын салық және бюджетке төленетін басқа да міндетті төлемдер сомасы көрсетіледі;

      9) 220.00.017 жолында Салық кодексінің 116-122-баптарына сәйкес айқындалатын, тіркелген активтер мен жалға берілген негізгі құралдар бойынша шегерімдердің сомасы көрсетіледі. Бұл жолға 220.04.011 және 220.04.012 жолдарының сомасы көшіріледі.

      10) 220.00.018 жолында табыс есептелетін Республикалық бюджет туралы заңда белгіленген ең төменгі жалақы мөлшерінің сомасы көрсетіледі. Бір жыл ішіндегі салық шегерімінің жалпы сомасы Салық кодексінің 157-бабында белгіленген салық салынбайтын жылдық жиынтық табыстың мөлшерінің сомасынан аспауға тиіс;

      11) 220.00.019 жолында "Қазақстан Республикасында зейнетақымен қамсыздандыру туралы" 1997 жылғы 20 маусымдағы Қазақстан Республикасының Заңында белгiленген мөлшердегі мiндеттi зейнетақы жарналарының сомасы көрсетіледі;

      12) 220.00.020 жолында өз пайдасына енгiзілетін ерiктi зейнетақы жарналарының сомасы көрсетіледі;

      13) 220.00.021 жолында жеке тұлғаның жинақтаушы сақтандыру шарттары бойынша өз пайдасына енгiзетiн сақтандыру сыйлықақыларының сомасы көрсетіледі;

      14) 220.00.022 жолында Қазақстан Республикасының резидентi жеке тұлғаның Қазақстан Республикасының тұрғын үй құрылысы жинақ ақшасы туралы заңнамасына сәйкес Қазақстан Республикасының аумағында тұрғын үй жағдайын жақсарту жөнiндегi iс-шараларды жүргiзуге тұрғын үй құрылыс жинақ банктерiнен алған қарыздары бойынша сыйақыны өтеуге бағытталған сомалар көрсетіледі;

      15) 220.00.023 жолында Салық кодексінің 166-бабы 6-тармағында белгіленген мөлшерде және шарттарда медициналық қызметтерге (косметологиялық қызмет көрсетулерден басқа) ақы төлеуге жұмсалатын шығыстар сомасы көрсетіледі;

      16) 220.00.024 жолында Салық кодексіне сәйкес шегерімге жататын өзге де шығыстар сомасы көрсетіледі;

      17) 220.00.025 жолында 220.00.009-дан 220.00.024-ке дейінгі жолдардың сомасы ретінде айқындалатын шегерімге жататын жалпы сома көрсетіледі.

      18. "Салық кодексіне сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      1) 220.00.026 жолында Салық кодексінің 131, 132-баптарына сәйкес айқындалатын табыстар мен шегерімдерді түзетудің жалпы сомасы көрсетіледі. 220.00.026 I және 220.00.026 II жолдарының сомасы (220.00.026 I + 220.00.026 II) ретінде айқындалады:

      2) 220.00.026 I жолында Салық кодексінің 131, 132-баптарына сәйкес айқындалатын табыстарды түзету сомасы көрсетіледі;

      3) 220.00.026 II Салық кодексінің 131, 132-баптарына сәйкес айқындалатын шегерімдерді түзету сомасы көрсетіледі.

      19. "Трансферттік баға белгілеу туралы" 2008 жылғы 5 шілдедегі Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес табыстар мен шегерімдерді түзету" деген бөлімде:

      1) 220.00.027 жолында Трансферттік баға белгілеу туралы Заңға сәйкес айқындалатын табыстарды түзету сомасы көрсетіледі;

      2) 220.00.028 жолында Трансферттік баға белгілеу туралы Заңға сәйкес айқындалатын шегерімдерді түзету сомасы көрсетіледі.

      20. "Дара кәсіпкердің салық салынатын табысының есебі" деген бөлімде:

      1) 220.00.029 жолында дара кәсіпкердің салық салынатын табысы (залал) көрсетіледі. 220.00.008 – 220.00.025 + 220.00.026 + 220.00.027 - 220.00.028 ретінде айқындалады;

      2) 220.00.030 жолында резидент салық төлеуші Қазақстан Республикасынан тыс көздерден алған табыстардың сомасы көрсетіледі. 220.00.030 жолы анықтамалық сипатқа ие. Бұл жол өзіне 220.00.030 І жолын да қамтиды:

      220.00.030 І жолында Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар елде алған табыстар көрсетіледі. Бұл жолға 220.03-нысаны І бағанының қорытынды мәні көшіріледі;

      3) 220.00.031 жолында Салық кодексінің 2-бабы 5-тармағына сәйкес халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табыс сомасы көрсетіледі. Бұл жолға 220.02-нысаны Е бағанының қорытынды мәні көшіріледі.

      4) 220.00.032 жолында халықаралық салық салу ерекшелігі ескеріле отырып, дара кәсіпкердің салық салынатын табысының (залалының) сомасы көрсетіледі. Бұл ретте 220.00.030 I жолында көрсетілген сома дара кәсіпкердің салық салынатын табысына қосылуға жатады, салық салынатын табыс болмаған жағдайда, Қазақстан Республикасы резидентiнiң залалы азайтылады. 220.00.032 жолы 220.00.029 және 220.00.030 I жолдарының сомасы алу 220.00.031 жолы (220.00.029 + 220.00.030 I - 220.00.031) ретінде айқындалады;

      5) 220.00.033 жолында Салық кодексінің 137-бабы 1-тармағына сәйкес көшірілуі тиіс залал көрсетіледі. Егер 220.00.032 жолының теріс мәні болса, 220.00.033 жолы 220.00.032 жолының және 220.04.008 І жолы модулінің сомасы ретінде айқындалады. Егер 220.00.032 жолы оң мәнге ие болса, 220.00.033 жолына 220.04.008 I жолы көшіріледі;

      6) 220.00.034 жолында Салық кодексінің 133-бабына сәйкес дара кәсіпкердің салық салынатын табысын кеміту сомасы көрсетіледі. 220.00.034 жолы 220.00.034 I және 220.00.034 II жолдарын өзіне қосады;

      220.00.034 I жолында салық төлеуші Салық кодексінің 133-бабы 1-тармағының 1) тармақшасына сәйкес салық салынатын табысты кемітуге құқығы бар шығыстар көрсетіледі.

      220.00.034 II жолында салық төлеуші Салық кодексінің 133-бабы 1-тармағы 3) тармақшасына сәйкес салық салынатын табысты кемітуге құқығы бар табыстар көрсетіледі;

      7) 220.00.035 жолында Салық кодексінің 133-бабына сәйкес есептелген азайту ескерілген дара кәсіпкердің салық салынатын табысы көрсетіледі. 220.00.032 және 220.00.034 жолдарының айырмасы (220.00.032 – 220.00.034) ретінде айқындалады. Егер 220.00.034 жолы 220.00.032 жолынан артық болса, 220.00.035 жолында нөл көрсетіледі;

      8) 220.00.036 жолында алдыңғы салық кезеңдерінен көшірілген залалдар көрсетіледі;

      9) 220.00.037 жолында көшірілген залалдар ескерілген дара кәсіпкердің салық салынатын табысы көрсетіледі. Егер 220.00.035 жолында оң мән көрсетілген жағдайда толтырылады. 220.00.035, 220.00.036 жолдарының айырмасы (220.00.035 – 220.00.036) ретінде айқындалады. Егер 220.00.036 жолы 220.00.035 жолынан артық болса, 220.00.037 жолында нөл көрсетіледі.

      21. "Салық міндеттемесінің есебі" деген бөлімде:

      1) 220.00.038 жолында Салық кодексінің 158-бабы 1-тармағына сәйкес жеке табыс салығының ставкасы пайызда көрсетіледі;

      2) 220.00.039 жолында дара кәсіпкердің салық салынатын табысынан алынатын жеке табыс салығының сомасы көрсетіледі. 220.00.037 және 220.00.038 жолдарының туындысы (220.00.037 х 220.00.038) ретінде айқындалады;

      3) 220.00.040 жолында Салық кодексінің 139-бабы 1-тармағына сәйкес салық кезеңі үшін есептелген жеке табыс салығының сомасы көрсетіледі. 220.00.039, 220.00.040 I, 220.00.040 II, 220.00.040 III, 220.00.040 IV жолдарының айырмасы (220.00.039– 220.00.040 I – 220.00.040 II – 220.00.040 III – 220.00.040 IV) ретінде айқындалады. Егер алынған айырма нөлден төмен болса, онда 220.00.040 I жолында нөл көрсетіледі;

      4) 220.00.040 I жолында Салық кодексінің 223-бабына сәйкес Қазақстан Республикасында жеке табыс салығын төлеу кезінде ескерілетін Қазақстан Республикасынан тыс төленген табысқа салықтардың немесе резидент салық төлеуші Қазақстан Республикасының шегінен тыс көздерден алған табыстарға соған ұқсас табыс салығы түрлерінің сомасы көрсетіледі. Бұл жолға 220.03-нысаны R бағанының қорытынды мәні көшіріледі;

      5) 220.00.040 II жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс жеке табыс салығының сомасына кемітілетін салық кезеңінде ұтыс түріндегі табыстан төлем көзінен ұсталған жеке табыс салығының сомасы көрсетіледі;

      6) 220.00.040 III жолында сыйақы түріндегі табыстан төлем көзінен ұсталған және Салық кодексінің 139-бабы 3-тармағына сәйкес алдыңғы салық кезеңдерінен көшірілген жеке табыс салығының сомасы көрсетіледі;

      7) 220.00.040 IV жолында Салық кодексінің 139-бабы 2-тармағына сәйкес бюджетке төленуі тиіс жеке табыс салығының сомасына кемітілетін сыйақы түріндегі табыстан салық кезеңінде төлем көзінен ұсталған жеке табыс салығының сомасы көрсетіледі;

      8) 220.00.041 жолында Салық Кодексінің 599-бабына сәйкес жеке табыс салығын төлеуді есебіне жүзеге асырылатын есепке жатқызулар сомаларын қоса алғанда, төленген салық сомасы көрсетіледі. Жеке табыс салығын төлеу Салық кодексінің 179-бабы 1-тармағына сәйкес айқындалады.

      22. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Салық төлеушiнiң Т.А.Ә." деген жолда жеке басын куәландыратын құжаттарға сәйкес жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларацияның тапсырылған күні.

      Декларация салық органына табыс етілген күн көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі.

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияны табыс ету күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. ҚҚС төлеушi болып табылмайтын салық төлеушiлердiң өткізілген
тауарлар, орындалған жұмыстар, көрсетілген қызметтер бойынша
шығыстары – 220.01-нысанын жасау

      23. Бұл нысанды қосылған құн салығын төлеуші болып табылмайтын тұлғалар толтырады. Нысанда шегерімге жатқызылмайтындарды қоса алғанда, сатып алынған тауарлар (жұмыстар, қызметтер) туралы мәліметтер көрсетіледі. Осы нысандағы мәліметтер декларацияға және оған қосымшаларға көшірілмейді.

      24. "Шығыстар" деген бөлімде:

      А бағанында жолдың реттік нөмірі көрсетіледі;

      В бағанында салық төлеуші контрагенттің тіркеу нөмірі көрсетіледі;

      С бағанында салық төлеуші контрагенттің бизнес-сәйкестендіру (жеке сәйкестендіру) нөмірі көрсетіледі;

      D бағанында осы Қағидалардың 31-тармағына сәйкес резидент емес контрагенттің резиденттік елінің коды көрсетіледі;

      Е бағанында резидент емес контрагенттің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі. Баған D бағанында резиденттік елінің коды көрсетілген кезде толтырылады;

      F бағанында шығыс түрлерінің коды көрсетіледі:

      1 – қаржылық қызмет көрсетулер;

      2 – жарнамалық қызмет көрсетулер;

      3 – консультациялық қызмет көрсетулер;

      4 – маркетингтік қызмет көрсетулер;

      5 – дизайнерлік қызмет көрсетулер;

      6 – инжинирингтік қызмет көрсетулер;

      7 – өзгелері;

      G бағанында сатып алынған тауарлардың (жұмыстардың, қызметтердің) құны көрсетіледі.

4. Халықаралық шартқа сәйкес салық салудан босатылуы тиіс табыс
–220.02-нысанын жасау

      25. Бұл нысан Қазақстан Республикасымен жасалған халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табысты айқындауға арналған. Салық кодексінің 2-бабы 5-тармағына сәйкес егер Қазақстан Республикасы ратификациялаған халықаралық шартта Салық кодексіндегі қамтылғандардан өзгеше ережелер қолданылса, онда Қазақстан Республикасы ратификациялаған халықаралық шарттың ережелері қолданылады.

      26. "Көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында оған сәйкес табысқа қатысты Салық кодексінде белгіленген тәртіптен ерекше салық салу тәртібі белгіленген осы Қағидалардың 31-тармағына сәйкес халықаралық шарт түрінің коды көрсетіледі;

      3) С бағанында халықаралық шарттың атауы көрсетіледі;

      4) D бағанында осы Қағидалардың 31-тармағына сәйкес халықаралық шарт жасалған елдің коды көрсетіледі;

      5) Е бағанында халықаралық шарт ережелеріне сәйкес салық салудан босатылуы тиіс табыс көрсетіледі.

      220.02-нысанының Е бағанының қорытынды мәні 220.00.031 жолына көшіріледі.

5. Шетелдік көздерден алынатын табыс, салық салуда жеңілдігі
бар елдерде тіркелген немесе орналасқан компаниялардың пайдасы
немесе пайдасының бір бөлігінің сомалары. Төленген шетел салығы
мен есепке жатқызу сомасы – 220.03– нысанын жасау

      27. Бұл нысан шетел көздерден алынған табыстарды, салық салуда жеңілдігі бар елдерде тіркелген немесе орналасқан компаниялардың пайдасы немесе пайдасының бір бөлігінің сомаларын, сондай-ақ Салық кодексінің 7-бөлімінде айқындалған халықаралық салық салу ерекшеліктеріне сәйкес төленген шетел салығы мен есепке жатқызу сомасын айқындауға арналған.

      28. "Көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында осы Қағидалардың 31-тармағына сәйкес елдің коды көрсетіледі. Осы бағанда резидент еместің резиденттік елінің коды (тұрақты мекемеге байланысты емес қызмет көрсетуден табыс алу жағдайында), немесе табыс көзі болып табылатын елдің коды (тұрақты мекеме арқылы қызмет көрсетуден табыс алу жағдайында), өзге жағдайларда салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің резиденттік елінің коды көрсетіледі;

      3) С бағанында шетел мемлекетіндегі тұрақты мекеменің (тұрақты мекеме арқылы қызмет көрсетуден табыс алу жағдайында), немесе табыс төлейтін резидент еместің (тұрақты мекемеге байланысты емес қызмет көрсетуден табыс алу жағдайында), өзге жағдайларда салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің салықтық тіркеу нөмірі көрсетіледі;

      4) D бағанында осы Қағидалардың 29-тармағына сәйкес резидент салық төлеуші тұрақты мекемеге байланысты емес шетел көздерінен алған табыс түрінің коды көрсетіледі;

      5) Е бағанында осы Қағидалардың 30-тармағы 2) тармақшасына сәйкес табыс алу валютасының коды көрсетіледі;

      6) F бағанында резидент салық төлеушінің салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің, өзге жағдайларда табысты төлейтін резидент еместің жарғылық капиталындағы қатысу үлесі пайыздарда көрсетіледі;

      7) G бағанында салық салуда жеңілдігі бар мемлекетте тіркелген резидент емес заңды тұлғаның шоғырландырылған қаржы есептілігі бойынша айқындалған пайдасының жалпы сомасы шетел валютасында көрсетіледі;

      8) Н бағанында резидент салық төлеушіге тиесілі, салық салуда жеңілдігі бар мемлекетте тіркелген резидент еместің пайдасының сомасы шетел валютасында көрсетіледі. 100 %-ға F және G бағандарының тиісті мәндерінің туындысына қатысы ретінде айқындалады ((F х G)/100%);

      9) І бағанында Н бағанында көрсетілген, қайта есептеу жүргізілген күнге айырбастау валютасының нарықтық бағамы бойынша ұлттық валютада қайта есептелген пайда сомасы көрсетіледі;

      10) J бағанында резидент салық төлеушінің тұрақты мекемеге байланысты емес шетел мемлекетіндегі көздерден есепке жазылған табыстарының сомасы шетел валютасында көрсетіледі;

      11) K бағанында J бағанында көрсетілген қайта есептеу жүргізілген күнге айырбастау валютасының нарықтық бағамы бойынша ұлттық валютада қайта есептелген табыстардың сомасы көрсетіледі;

      12) L бағанында Қазақстан Республикасының заңнамасы бойынша есептелген шетел мемлекетіндегі тұрақты база (мекеме) арқылы қызметтен түскен салық салынатын табыс сомасы көрсетіледі;

      13) M бағанында шетел мемлекетінің заңнамасы бойынша есептелген шетел мемлекетіндегі тұрақты база (мекеме) арқылы қызметтен түскен салық салынатын табыс сомасы көрсетіледі

      14) N бағанында тиісті төлем көзі елінің заңнамасымен немесе халықаралық шартпен белгіленген табыс салығының ставкалары көрсетіледі;

      15) O бағанында табыстарды төлем көзі елінде төленген табыс салығының сомасы көрсетіледі;

      16) P бағанында Салық кодексінің 158-бабында белгіленген ставка қолданыла отырып, есептелген жеке табыс салығының сомасы көрсетіледі;

      17) Q бағанында Қазақстан Республикасында жеке табыс салығын төлеу кезінде есепке жатқызылуы тиіс табыс салығының ставкалары көрсетіледі;

      18) R бағанында Салық кодексінің 223-бабы ережелеріне сәйкес Қазақстан Республикасында жеке табыс салығын төлеу кезінде есепке жатқызылуға тиісті шетел мемлекетіндегі көздерден алынатын табыстарға салынатын табыс салығының сомалары көрсетіледі.

      220.03-нысанының А-дан І-ге дейінгі бағандар Салық кодексінің 224-бабына сәйкес толтырылады.

      220.03-нысанының А–дан F–ке дейінгі, J–дан M–ге дейінгі бағандары Салық кодексінің 221-бабына сәйкес толтырылады.

      220.03-нысанының А–дан F–ке дейінгі, J–дан R–ге дейінгі бағандар Салық кодексінің 223-бабына сәйкес толтырылады.

      220.03-нысанының І бағанының жиынтықпен мәні 220.00.030 І жолына көшіріледі.

      220.03-нысанының R бағанының жиынтықпен мәні 220.00.040 І жолына көшіріледі.

6. Тіркелген активтер бойынша шегерімдер – 220.04-нысанын жасау

      29. Бұл нысан Салық кодексінің 116122-баптарына сәйкес тіркелген активтер бойынша шегерімдерді айқындауға, сондай-ақ Салық кодексінің 137-бабы 1-тармағына сәйкес кейінгі салық кезеңдеріне көшірілетін 1-топтың тіркелген активтерін шығарудан залалды айқындауға арналған.

      30. "Тіркелген активтер бойынша шегерімдер" деген бөлімде:

      1) 220.04.001 жолында салық кезеңнің басына топтардың құндық теңгерімінің жалпы сомасы көрсетіледі. 220.04.001 І-ден 220.04.001 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.001 І жолында Салық кодексінің 117-бабы 7-тармағына сәйкес айқындалатын салық кезеңнің басына І топтың тіркелген активтерінің кіші топтары бойынша құндық теңгерімінің сомасы көрсетіледі;

      220.04.001 ІІ жолында Салық кодексінің 117-бабы 7-тармағына сәйкес айқындалатын салық кезеңнің басына ІI топтың тіркелген активтерінің құндық теңгерімінің сомасы көрсетіледі;

      220.04.001 ІІІ жолында Салық кодексінің 117-бабы 7-тармағына сәйкес айқындалатын салық кезеңнің басына ІII топтың тіркелген активтерінің құндық теңгерімінің сомасы көрсетіледі;

      220.04.001 ІV жолында Салық кодексінің 117-бабы 7-тармағына сәйкес айқындалатын салық кезеңнің басына ІV топтың тіркелген активтерінің құндық теңгерімінің сомасы көрсетіледі;

      2) 220.04.002 жолында салық кезеңінде келіп түскен тіркелген активтердің жалпы құны көрсетіледі. 220.04.002 І-ден 220.04.002 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.002 І жолында Салық кодексінің 118-бабына сәйкес айқындалатын келіп түскен І топтың тіркелген активтерінің құны көрсетіледі;

      220.04.002 ІІ жолында Салық кодексінің 118-бабына сәйкес айқындалатын келіп түскен ІІ топтың тіркелген активтерінің құны көрсетіледі;

      220.04.002 ІІІ жолында Салық кодексінің 118-бабына сәйкес айқындалатын келіп түскен ІІІ топтың тіркелген активтерінің құны көрсетіледі;

      220.04.002 ІV жолында Салық кодексінің 118-бабына сәйкес айқындалатын келіп түскен ІV топтың тіркелген активтерінің құны көрсетіледі;

      3) 220.04.003 жолында шығарылған тіркелген активтердің жалпы құны көрсетіледі. 220.04.003 І-ден 220.04.003 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.003 І жолында Салық кодексінің 119-бабына сәйкес айқындалатын І топтың шығарылған тіркелген активтерінің құны көрсетіледі;

      220.04.003 ІІ жолында Салық кодексінің 119-бабына сәйкес айқындалатын ІІ топтың шығарылған тіркелген активтерінің құны көрсетіледі;

      220.04.003 ІІІ жолында Салық кодексінің 119-бабына сәйкес айқындалатын ІІІ топтың шығарылған тіркелген активтерінің құны көрсетіледі;

      220.04.003 ІV жолында Салық кодексінің 119-бабына сәйкес айқындалатын ІV топтың шығарылған тіркелген активтерінің жалпы құны көрсетіледі;

      4) 220.04.004 жолында Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың (кіші топтардың) құндық теңгерімін ұлғайтуға жатқызылатын кейінгі шығыстардың жалпы сомасы көрсетіледі. 220.04.004 І-ден 220.04.004 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.004 І жолында Салық кодексінің 122-бабы 3-тармағына сәйкес кіші топтардың құндық теңгерімін ұлғайтуға жатқызылатын І топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      220.04.004 ІІ жолында Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың құндық теңгерімін ұлғайтуға жатқызылатын ІI топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      220.04.004 ІІІ жолында Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың құндық теңгерімін ұлғайтуға жатқызылатын ІII топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      220.04.004 ІV жолында Салық кодексінің 122-бабы 3-тармағына сәйкес топтардың құндық теңгерімін ұлғайтуға жатқызылатын ІV топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      5) 220.04.005 жолында салық кезеңнің аяғына топтардың құндық теңгерімнің жалпы сомасы көрсетіледі. 220.04.005 І-ден 220.04.005 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.005 І жолында Салық кодексінің 117-бабы 8-тармағына сәйкес айқындалатын салық кезеңінің аяғына І топтың тіркелген активтерінің кіші топтары бойынша құндық теңгерімнің жалпы сомасы көрсетіледі;

      220.04.005 ІІ жолында Салық кодексінің 117-бабы 8-тармағына сәйкес айқындалатын салық кезеңнің аяғына ІI топтың тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      220.04.005 ІІІ жолында Салық кодексінің 117-бабы 8-тармағына сәйкес айқындалатын салық кезеңнің аяғына ІII топтың тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      220.04.005 ІV жолында Салық кодексінің 117-бабы 8-тармағына сәйкес айқындалатын салық кезеңнің аяғына ІV топтың тіркелген активтерінің құндық теңгерімнің сомасы көрсетіледі;

      6) 220.04.006 жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес салық кезеңінің қорытындысы бойынша есептелген тіркелген активтер бойынша амортизациялық аударымдардың жалпы сомасы көрсетіледі. 220.04.006 І-ден 220.04.006 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.006 І жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген І топтың тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      220.04.006 ІІ жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген ІІ топтың тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      220.04.006 ІІІ жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген ІІІ топтың тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      220.04.006 ІV жолында Салық кодексінің 120-бабы 2, 2-1-тармақтарына сәйкес есептелінген ІV топтың тіркелген активтері бойынша амортизациялық аударымдар көрсетіледі;

      7) 220.04.007 жолында Салық кодексінің 120-бабы 6-тармағына сәйкес амортизацияның қосарланған нормасы бойынша есептелген амортизациялық аударымдардың жалпы сомасы көрсетіледі. 220.04.007 І-ден 220.04.007 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.007 І жолында Салық кодексінің 120-бабы 6-тармағына сәйкес І топтың тіркелген активтері бойынша амортизацияның қосарланған нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      220.04.007 ІІ жолында Салық кодексінің 120-бабы 6-тармағына сәйкес ІІ-топтың тіркелген активтері бойынша амортизацияның қосарланған нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      220.04.007 ІIІ жолында ІIІ топтың тіркелген активтері бойынша Салық кодексінің 120-бабы 6-тармағына сәйкес амортизацияның қосарланған нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      220.04.007 ІV жолында Салық кодексінің 120-бабы 6-тармағына сәйкес ІV–топтың тіркелген активтері бойынша амортизацияның қосарланған нормасы бойынша есептелген амортизациялық аударымдардың сомасы көрсетіледі;

      8) 220.04.008 жолында Салық кодексінің 121-бабы 3-тармағын ескере отырып, Салық кодексінің 121-бабы 1 және 2-тармақтарына сәйкес шегерімге жатқызылатын (ІІ, ІІІ, ІV топтары) немесе залал деп танылатын (І тобы) барлық тіркелген активтерді шығару кезіндегі топтардың (кіші топтардың) құндық теңгерімі көрсетіледі. 220.04.008 І-ден 220.04.008 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.008 І жолында Салық кодексінің 121-бабы 3-тармағын ескере отырып, Салық кодексінің 121-бабы 1-тармағына сәйкес залал деп танылатын І топтың шығарылған тіркелген активтерінің (өтеусіз берілгенді қоспағанда) кіші топтарының құндық теңгерім сомасы көрсетіледі;

      220.04.008 ІІ жолында Салық кодексінің 121-бабы 3-тармағын ескере отырып, Салық кодексінің 121-бабы 2-тармағына сәйкес шегерімге жатқызылатын топтардың барлық тіркелген активтерінің шығарылуы (өтеусіз бергенді қоспағанда) кезіндегі ІІ топтың құндық теңгерімі көрсетіледі;

      220.04.008 ІІІ жолында Салық кодексінің 121-бабы 3-тармағын ескере отырып, Салық кодексінің 121-бабы 2-тармағына сәйкес шегерімге жатқызылатын топтардың барлық тіркелген активтерінің шығарылуы (өтеусіз бергенді қоспағанда) кезіндегі ІІІ топтың құндық теңгерімі көрсетіледі;

      220.04.008 ІV жолында Салық кодексінің 121-бабы 3-тармағын ескере отырып, Салық кодексінің 121-бабы 2-тармағына сәйкес шегерімге жатқызылатын топтардың барлық тіркелген активтерінің шығарылуы (өтеусіз бергенді қоспағанда) кезіндегі ІV топтың құндық теңгерімі көрсетіледі;

      9) 220.04.009 жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын І топтың тіркелген активтері бойынша Республикалық бюджет туралы заңда белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300 еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына топтың (кіші топтың) құндық теңгерімі көрсетіледі. 220.04.009 І-ден 220.04.009 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.009 І жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын І топтың тіркелген активтері бойынша Республикалық бюджет туралы заңда белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300 еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      220.04.009 ІІ жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын ІІ топтың тіркелген активтері бойынша Республикалық бюджет туралы заңда белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300-еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      220.04.009 ІІІ жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын ІІІ топтың тіркелген активтері бойынша Республикалық бюджет туралы заңда белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300 еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      220.04.009 ІV жолында Салық кодексінің 121-бабы 4-тармағына сәйкес шегерімге жатқызылатын ІV топтың тіркелген активтері бойынша Республикалық бюджет туралы заңында белгіленген және салық кезеңінің соңғы күніне дейін күші бар айлық есептік көрсеткіштің 300 еселенген мөлшерден кем соманы құрайтын салық кезеңінің соңына кіші топтың құндық теңгерімі көрсетіледі;

      10) 220.04.010 жолында қызметкерлердің есептелген табыстары бойынша шығыстарды қоспағанда Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын кейінгі шығыстардың жалпы сомасы көрсетіледі. 220.04.010 І-ден 220.04.010 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.010 І жолында Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын І топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      220.04.010 ІІ жолында Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын ІІ топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      220.04.010 ІІІ жолында Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын ІІІ топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      220.04.010 ІV жолында Салық кодексінің 122-бабы 2-тармағына сәйкес шегерімге жатқызылатын ІV топтың тіркелген активтері бойынша кейінгі шығыстар көрсетіледі;

      11) 220.04.011 жолында тіркелген активтер бойынша салық кезеңі шегерімдерінің жалпы сомасы көрсетіледі. 220.04.011 І-ден 220.04.011 ІV-ке дейінгі жолдардың сомасы ретінде айқындалады:

      220.04.011 І жолында І топтың тіркелген активтері бойынша шегерімдер көрсетіледі. 220.04.006 І, 220.04.007 І, 220.04.009 І, 220.04.010 І (220.04.006 І + 220.04.007 І + 220.04.009 І + 220.04.010 І) жолдарының сомасы ретінде айқындалады;

      220.04.011 ІІ жолында ІІ топтың тіркелген активтері бойынша шегерімдер көрсетіледі. 220.04.006 ІІ, 220.04.007 ІІ, 220.04.008 ІІ, 220.04.009 ІІ, 220.04.010 ІІ (220.04.006 ІІ + 220.04.007 ІІ + 220.04.008 ІІ + 220.04.009 ІІ + 220.04.010 ІІ) жолдарының сомасы ретінде айқындалады;

      220.04.011 ІІІ жолында ІІІ топтың тіркелген активтері бойынша шегерімдер көрсетіледі. 220.04.006 ІІІ, 220.04.007 ІІІ, 220.04.008 ІІІ, 220.04.009 ІІІ, 220.04.010 ІІІ (220.04.006 ІІІ + 220.04.007 ІІІ + 220.04.008 ІІІ + 220.04.009 ІІІ + 220.04.010 ІІІ) жолдарының сомасы ретінде айқындалады;

      220.04.011 ІV жолында IV топтың тіркелген активтері бойынша шегерімдер көрсетіледі. 220.04.006 ІV, 220.04.007 ІV, 220.04.008 ІV, 220.04.009 ІV, 220.04.010 ІV (220.04.006 ІV + 220.04.007 ІV + 220.04.008 ІV + 220.04.009 ІV + 220.04.010 ІV) жолдарының сомасы ретінде айқындалады;

      12) 220.04.012 жолында Салық кодексінің 122-бабы 4-тармағына сәйкес шегерімге жатқызылатын жалға алынатын негізгі құралдар бойынша кейінгі шығыстар көрсетіледі;

      220.04.008 І жолы 220.00.033 жолын айқындау кезінде ескеріледі;

      220.04.011 және 220.04.012 жолдарының сомасы 220.00.017 жолына көшіріледі.

7. Табыстардың, валюттардың, халықаралық келісімдер түрлерінің
кодтары

      31. Декларацияны толтыру кезінде мынадай кіріс түрлерін кодтауды пайдалану керек;

      1) Қазақстан Республикасындағы көздерден және Қазақстан Республикасынан тыс көздерден табыс түрлерінің кодтары:

      1010 – Қазақстан Республикасының аумағында тауарларды өткізуден түскен табыстар;

      1011 – сыртқы сауда қызметін жүзеге асыру шеңберінде Қазақстан Республикасындағы, одан тысқары жерлердегі тауарларды өткізуден түскен табыстар;

      1020 – Қазақстан Республикасының аумағында жұмыстарды орындаудан, қызметтер көрсетуден түскен табыстар;

      1021 – Қазақстан Республикасынан тыс жерлерде басқарушылық, қаржылық (сақтандыру және (немесе) қайта сақтандыру жөніндегі қызметтерді қоспағанда), консультациялық, аудиторлық, заң (соттарда, төрелік сотта немесе аралық сотта өкілдік ету және құқықтары мен заңды мүдделерін қорғау жөніндегі қызметтерді, сондай-ақ нотариаттық қызметтерді қоспағанда) қызметтерін көрсетуден түсетін табыстар;

      1030 – Қазақстан Республикасының Үкіметі Салық кодекстiң 224-бабына сәйкес айқындайтын жеңілдікті салық салынатын мемлекетте тiркелген тұлғаның жұмыстарды орындаудың, қызметтерді көрсетудiң нақты орындалған, көрсетiлген жерiне қарамастан, оларды орындаудан, көрсетуден түсетiн табыстары, сондай-ақ осы бапта белгiленген өзге де табыстары;

      1040 – Қазақстан Республикасының аумағындағы мүлiкке құқық немесе мүлiкпен жасалатын мәмiлелер Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын мүлiктi өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1041 – Қазақстан Республикасының аумағындағы, Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын мүлiктi өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1042 – резидент шығарған бағалы қағаздарды, сондай-ақ Қазақстан Республикасында орналасқан резидент заңды тұлғаның, консорциумның жарғылық капиталына қатысу үлестерiн өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1043 – егер резидент емес заңды тұлғаның мұндай акциялары, қатысу үлестерi немесе активтерi құнының 50 және одан да көп пайызын Қазақстан Республикасындағы мүлiк құрайтын болса, резидент емес шығарған акцияларды, сондай-ақ резидент емес заңды тұлғаның жарғылық капиталына қатысу үлестерiн өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1050 – талап ету құқығын берген салық төлеуші үшін - резидентке борышты талап ету құқықтарын беруден түсетін табыстар;

      1051 – талап ету құқығын берген салық төлеуші үшін - Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент емеске борышты талап ету құқықтарын беруден түсетін табыстар;

      1060 – талап ету құқығын сатып алатын салық төлеуші үшін - резиденттен борышты талап ету құқықтарын алудан түсетін табыстар;

      1061 – талап ету құқығын сатып алатын салық төлеуші үшін - Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен борышты талап ету құқықтарын алудан түсетін табыстар;

      1070 – негiзсiз ұсталып, бюджеттен қайтарылған айыппұлдардан басқа, тұрақсыздық айыбы (айыппұл, өсімпұл) және басқа санкция түрлерi;

      1080 – резидент заңды тұлғадан түсетін дивидендтер нысанындағы табыстар;

      1081 – Қазақстан Республикасының заңнамалық актілеріне сәйкес құрылған пайлық инвестициялық қорлардан түсетін дивидендтер нысанындағы табыстар;

      1090 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын резидент емес үшін Қазақстан Республикасында салық міндеттемелерін орындау жүктелмеген сенімгерлікпен басқарушы резиденттен мүлікті сенімгерлікпен басқаруды тағайындау туралы акт бойынша алынған табыстар;

      1100 – борыштық бағалы қағаздар бойынша сыйақыларды қоспағанда, сыйақылар нысанындағы табыстар;

      1101 – эмитенттен алынатын борыштық бағалы қағаздар бойынша сыйақылар нысанындағы табыстар;

      1120 – роялти нысанындағы табыстар;

      1130 – Қазақстан Республикасында орналасқан мүлікті жалға беруден түсетін табыстар;

      1140 – Қазақстан Республикасында орналасқан жылжымайтын мүліктен алынатын табыстар;

      1150 – Қазақстан Республикасында туындайтын сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылары түріндегі табыстар;

      1151 – Қазақстан Республикасында туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      1160 – халықаралық тасымалдау жөніндегі қызметтерді көрсетуден түсетін табыстар;

      1161 – Қазақстан Республикасы ішінде көліктік қызмет көрсетуден түсетін табыстар;

      1162 – теңіз тасымалы шартында (келісімшартта) көзделген сталиялық уақыттан тыс тиеу-түсіру операцияларында кеменің бос тұрып қалғаны үшін төлем түріндегі табыс;

      1170 – Қазақстан Республикасының аумағындағы құбырларды, электр беру желілерін, оптикалық-талшықты байланыс желілерін пайдаланудан түсетін табыстар;

      1180 – резидент емес жеке тұлғаның жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарты) бойынша Қазақстан Республикасындағы қызметтен түсетін табыстары;

      1181 – резидент емес жеке тұлғаның жұмыс беруші болып табылатын резидент емеспен жасасқан еңбек шарты (келісімшарты) бойынша Қазақстан Республикасындағы қызметтен түсетін табыстары;

      1190 – өздерiне резидентке қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты, мұндай мiндеттердi нақты орындайтын жерiне қарамастан, басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер;

      1200 – жұмыс беруші болып табылатын резиденттің Қазақстан Республикасында тұруына байланысты резидент еместің жеке тұлғаға төлейтін үстемақылары;

      1201 – жұмыс беруші болып табылатын резидент еместің Қазақстан Республикасында тұруына байланысты резидент еместің жеке тұлғаға төлейтін үстемақылары;

      1210 – резидент емес жеке тұлғаның жұмыс берушіден алған материалдық пайда түріндегі Қазақстан Республикасындағы қызметінен түсетін табыстары;

      1211 – резидент емес жеке тұлғаның жұмыс беруші болып табылмайтын тұлғадан алған материалдық пайда түріндегі табыстары;

      1220 – резидент жинақтаушы зейнетақы қорлары жүзеге асыратын зейнетақы төлемдері;

      1230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино, радио, теледидар артистеріне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасындағы қызметтен төленетін табыстар;

      1240 – резидент төлейтін ұтыстар;

      1241 – егер ұтысты төлеу осындай тұрақты мекеменің қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент емес төлейтін ұтыстар;

      1250 – Қазақстан Республикасында тәуелсіз жеке (кәсіби) қызмет көрсетуден алынған табыстар;

      1260 – резидент емес жеке тұлғаның резидент жеке тұлғадан өтеусіз алынған мүлкін қоспағанда, өтеусіз алынған немесе мұраға қалдырылған мүлік, оның ішінде жұмыстар, қызметтер түріндегі табыстары;

      1270 – туынды қаржылық құралдар бойынша табыстар;

      1280 – міндеттемелерді есептен шығарудан түсетін табыс;

      1290 – күмәнді міндеттемелер бойынша табыс;

      1300 – банктердің және лицензия негізінде банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың құрылған провизияларының (резервтерінің) мөлшерлерін азайтудан түсетін табыс;

      1310 – сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан түсетін табыс;

      1320 – талап ету құқығын басқаға беруден түсетін табыс;

      1330 – кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алған табыс;

      1340 – тіркелген активтердің шығып қалуынан түсетін табыс;

      1350 – табиғи ресурстарды геологиялық зерттеуге және өндіруге дайындық жұмыстарына арналған шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түсетін табыс;

      1360 – кен орындарын әзірлеу салдарын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарын жою жөніндегі іс жүзіндегі шығыстар сомасынан асып кетуінен түсетін табыс;

      1370 – бірлескен қызметті жүзеге асырудан түсетін табыс;

      1380 – егер бұрын бұл сома шегерімге жатқызылмаса, негізсіз ұсталып, бюджеттен қайтарылған айыппұлдардан басқа, таңылған немесе борышкер таныған айыппұлдар, өсімпұлдар және басқа санкция түрлері;

      1390 – бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      1400 – өтеусіз алынған мүлік түріндегі табыс;

      1410 – дивидендтер;

      1420 – депозит, борыштық бағалы қағаз, вексель бойынша сыйақылар, ислам жалдау сертификаты;

      1430 – оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі. Бағамдық айырма сомасы халықаралық қаржылық есептiлiк стандарттарына және Қазақстан Республикасының бухгалтерлiк есеп және қаржылық есептiлiк туралы заңнамасының талаптарына сәйкес айқындалады;

      1440 – ұтыстар;

      1450 – әлеуметтік сала объектілерін пайдалану кезінде алынған табыс;

      1460 – кәсіпорынды мүліктік кешен ретінде сатудан түсетін табыс;

      1470 – сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы алатын (алынуға жататын), мүлікті сенімгерлікпен басқарудан түсетін таза табыс;

      1480 – ислам банкінде орналастырылған инвестициялық депозит бойынша табыс;

      1490 – 1010 – 1480 табыс кодтарында көрсетілмеген басқа да табыстар.

      32. Қазақстан Республикасынан тыс көздерден кіріс түрлерінің кодтары:

      2010 – Қазақстан Республикасынан тыс, шетел мемлекетте орналасқан тауарларды өткізуден түскен табыстар;

      2020 – Қазақстан Республикасында жұмыстарды орындаудан, қызметтерді көрсетуден түскен табыстар;

      2021 – резидент емеске егер алынатын қызметтер осындай тұрақты мекеменің қызметімен байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент емеске Қазақстан Республикасының шегінен тыс басқарушылық, қаржылық (сақтандыру және (немесе) қайта сақтандыру бойынша қызмет көрсетулерді қоспағанда), консультациялық, аудиторлық, заң (өкілдік және соттарда және алқалық органдарда мүдделерді қорғау бойынша қызметтерді, сондай-ақ нотариалды қызметтерді қоспағанда) қызметтерін көрсетуден түскен кіріс;

      2030 – Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар мемлекетте тіркелген тұлғаның нақты орындалған (көрсетілген, сатылған) орнына қарамастан жұмыстарды орындаудан, қызметтерді көрсетуден, тауарларды сатудан түскен табыстар, сондай-ақ осы бапта резиденттің резидент еместен алатын өзге де табыстар;

      2040 – Қазақстан Республикасынан тыс аумақта орналасқан мүлікті өткізу нәтижесінде алынған құн өсімінен кіріс;

      2041 – резидент емес шығарған бағалы қағаздарды сату нәтижесінде алынған құн өсімінен кіріс;

      2042 – Қазақстан Республикасынан тыс орналасқан резидент емес заңды тұлғада, консорциумда қатысу үлестерін сату нәтижесінде алынған құн өсімінен кіріс;

      2043 – егер резидент емес заңды тұлғаның осындай қатысу үлестерін немесе активтерінің құнының 50 пайызынан астамын Қазақстан Республикасында орналасқан мүлік құрайтын болса, резидент емес шығарған акцияларды сату нәтижесінде алынған құн өсімінен кіріс;

      2044 – егер резидент емес заңды тұлғаның осындай қатысу үлестерінің немесе активтерінің құнының 50 пайызынан астамын Қазақстан Республикасында орналасқан мүлік құрайтын болса, резидент емес заңды тұлғада қатысу үлестерін сату нәтижесінде алынған құн өсімінен кіріс;

      2050 – талап ету құқығын берген салық төлеуші үшін резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      2060 – талап ету құқығын сатып алған салық төлеуші үшін резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      2061 – талап ету құқығын сатып алған салық төлеуші үшін Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен қарызды талап ету құқықтарын беруден табыстар;

      2070 – резиденттің мiндеттемелерiн, оның iшiнде Қазақстан Республикасынан тыс жұмыстарды (қызмет көрсетулерді) орындауға жасасқан келiсiмшарттар (шарттар, келiсiмшарттар) бойынша және (немесе) тауарларды жеткiзуге сыртқы сауда келiсiмшарттары бойынша орындамағаны немесе тиiсiнше орындамағаны үшiн тұрақсыздық айыптары (айыппұлдар, өсімпұлдар)

      2041 – резидент емес заңды тұлғадан түсетін дивидендтер түріндегі табыстар;

      2042 – Қазақстан Республикасынан тыс орналасқан пайлық инвестициялық қорлардан түсетін дивидендтер түріндегі табыстар;

      2051 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындаудың басқа жағдайларында пайда алушы болып табылатын резидент емес үшін Қазақстан Республикасынан тыс салық міндеттемесін орындау жүктелмеген резидент сенімгерлікпен басқарушыдан мүлікті сенімгерлікпен басқаруды белгілеу туралы акті бойынша алынған табыстар;

      2100 – резидент еместен алынған борышкерлік бағалы қағаздарды қоспағанда сыйақылар түріндегі табыс;

      2110 – резидент емес эмитенттен алынған борышкерлік бағалы қағаздар бойынша сыйақылар түріндегі табыс;

      2120 – резидент еместен алынатын роялти түріндегі табыс;

      2130 – Қазақстан Республикасынан тыс орналасқан мүлкін жалға беруден түсетін табыстар;

      2140 – Қазақстан Республикасынан тыс орналасқан жылжымайтын мүліктен алынатын табыстар;

      2150 – Қазақстан Республикасынан тыс туындайтын сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      2151 – Қазақстан Республикасынан тыс туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылар түріндегі табыстар;

      2160 – резидент еместен алынатын, халықаралық тасымалдарда көліктік қызмет көрсетуден табыстар;

      2161 – резидент еместен алынатын, Қазақстан Республикасынан тыс көліктік қызмет көрсетуден табыстар;

      2170 – Қазақстан Республикасынан тыс орналасқан құбыр жолдарын, электр беру желілерін (ЭБЖ), оптикалық-талшықты байланыс желілерін пайдаланудан алынатын табыстар;

      2180 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасынан тыс қызметтен түсетін резидент емес жеке тұлғаның кірісі;

      2181 – жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарт) бойынша Қазақстан Республикасынан тыс қызметтен түсетін резидент жеке тұлғаның кірісі;

      2190 – өздерiне резидентке қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер. Бұл ретте мұндай тұлғалардың басқарушылық міндеттерін нақты орындайтын орнының маңызы жоқ;

      2200 – резидент жеке тұлғаның Қазақстан Республикасынан тыс тұруына байланысты жұмыс беруші болып табылатын резидент емес оған төлейтін үстемеақы;

      2201 – резидент жеке тұлғаның Қазақстан Республикасынан тыс тұруына байланысты жұмыс беруші болып табылатын резидент оған төлейтін үстемеақы;

      2210 – еңбек шарты (келісімшарт) негізінде жұмыс беруші (резидент немесе резидент емес) төлеген резидент жеке тұлғаның материалдық, әлеуметтiк игiлiктерін қоса алғанда, материалдық пайда түріндегі Қазақстан Республикасының шегінен тыс қызметінен резидент жеке тұлғаның табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оқу мекемелерiнде оның балаларын оқытуға шығыстар, олардың отбасы мүшелерiнiң демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      2211 – қызмет көрсетуге (жұмыстарды орындауға) шарт негізінде өзге тұлға төлеген резидент жеке тұлғаның материалдық, әлеуметтiк игiлiктерін қоса алғанда, материалдық пайда түріндегі Қазақстан Республикасының шегінен тыс қызметінен резидент жеке тұлғаның табыстары. Бұл ретте мұндай шығыстарға осындай жеке тұлғаның тамақтануына, тұруына, оқу мекемелерiнде оның балаларын оқытуға шығыстар, олардың отбасы мүшелерiнiң демалысқа барып-келуін қоса алғанда, демалуға байланысты шығыстар жатады;

      2220 – резидент емес жинақтаушы зейнетақы қоры жүзеге асыратын зейнетақы төлемдері;

      2230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино, радио, теледидар артистеріне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасынан тыс қызметтен төленетін табыстар;

      2240 – резидент еместер төлейтiн ұтыстар;

      2250 – Қазақстан Республикасынан тыс жеке (кәсiби) тәуелсiз қызмет көрсетуден алынған табыстар;

      2260 – Қазақстан Республикасынан тыс орналасқан мүлiктi тегiн алу түріндегі табыстар;

      2261 – Қазақстан Республикасынан тыс орналасқан мүлiктi тегiн алудан табыстар;

      2270 – туынды қаржы құралдары бойынша табыстар;

      2280 – міндеттемені есептен шығарудан табыстар;

      2290 – күмәндi мiндеттемелер бойынша табыстар;

      2300 – резидент еместен алынатын, лицензия негізінде банктер мен банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар жасаған провизиялардың мөлшерiн азайтудан табыстар;

      2310 – резидент еместен алынатын, сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан табыстар;

      2320 – Қазақстан Республикасынан тыс кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алынған табыстар;

      2330 – Қазақстан Республикасынан тыс тіркелген активтерді шығарудан түскен табыстар;

      2340 – Қазақстан Республикасынан тыс геологиялық зерттеу мен табиғи ресурстарды өндіруге дайындық жұмыстарына шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түскен табыстар;

      2350 – Қазақстан Республикасынан тыс кен орындарын әзірлеу салдарларын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарларын жою бойынша нақты шығыстар сомасынан артуынан түскен табыстар;

      2360 – Қазақстан Республикасынан тыс бірлескен қызметті жүзеге асырудан табыстар;

      2370 – бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      2380 – оң бағамдық айырма сомасының қаржы есептілігінің халықаралық стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржы есептілігі туралы заңнаманың талаптарына сәйкес айқындалған теріс бағамдық айырма сомасынан асып кетуі;

      2390 – Қазақстан Республикасынан тыс әлеуметтiк сала объектiлерiн пайдалану кезiнде алынған табыстар;

      2400 – Қазақстан Республикасынан тыс мүліктік кешен ретінде кәсіпорынды сатудан түскен табыстар;

      2410 – Қазақстан Республикасынан тыс сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы не сенімгерлікпен басқару туындаудың өзге де жағдайларында пайда алушы алған (алуға тиіс) мүлікті сенімгерлікпен басқарудан табыстар;

      2420 – Қазақстан Республикасынан тыс кәсіпкерлік қызмет нәтижесінде туындайтын басқа да табыстар.

      32. Валюта кодын толтырған кезде "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Кедендік ресімдеу үшін пайдаланылатын валюта жіктеуіші" қосымшасына сәйкес цифрлық валюта кодтауды пайдалану қажет.

      33. Елдердің кодын толтырған кезде шешімге 22 "Әлем елдерінің жіктеуіші" қосымшаға сәйкес елдердің әріптік кодтарын пайдалану қажет.

      34. Декларацияны толтыру кезінде халықаралық шарт (келісім) түрлерінің мынадай кодталуын пайдалану керек:

      01 – Табыс пен капиталға қосарланған салық салуды болдырмау және салық төлеуден жалтаруға жол бермеу туралы конвенция;

      02 – Ислам Даму Банкiнiң құрылтай шарты;

      03 – Орталық Азия аймақтық экологиялық орталығы жұмысының жағдайлары жөніндегi келісім;

      04 – Азия Даму Банкінің құрылтай шарты;

      05 – Жаңа Үкіметтік ғимараттың құрылысы жобасына грантты пайдалану бойынша келісім;

      06 – Қаржылық ынтымақтастық туралы келісім;

      07 – Өзара түсiнiстiк туралы меморандум;

      08 – Континентаралық баллистикалық ракеталардың шахталық ұшыру қондырғыларын, апатты жағдайлардың салдарын жоюға және ядролық қарудың таралуына жол бермеуге қатысты келісім;

      09 – Халықаралық қайта құру және даму банкiнiң келісімі;

      10 – Халықаралық валюталық қордың келісімі;

      11 – Халықаралық қаржылық корпорацияның келісімі;

      12 – Инвестициялық дауларды реттеу жөніндегі конвенция;

      13 – Еуропалық Қайта құру және Даму банкiн құру туралы келісім;

      14 – Дипломатиялық қатынастар туралы Вена конвенциясы;

      15 – Орталық Азия университетін құру жөніндегі шарт;

      16 – Инвестициялар кепiлдiгiнiң көп жақты агенттiгiн құру туралы конвенция;

      17 – "Нұр-Мүбәрак" ислам мәдениетінің Египет университеті туралы келісім;

      18 – Әуе қатынасы туралы келісім;

      19 – "Агросервистік қызметті қолдау" жобасын дайындауға арналған Халықаралық Қайта құру және Даму Банкінің грантын беру туралы келісім;

      20 – "Қазақстан Республикасында ауылдық елдi мекендердi сумен жабдықтау" жобасын жүзеге асыру үшiн Жапония Yкiметiнiң грантын тарту туралы ноталар алмасу нысанындағы келiсiм;

      21 – Еуразиялық экономикалық қоғамдастықтың артықшылықтары мен иммунитеттері туралы конвенция;

      22 – Өзге де халықаралық шарттар (келісімдер, конвенциялар).

      44. Декларацияны толтыру кезінде кіріс түрлерінің мынадай кодталуын пайдалану керек:

      3001 – балаларға және асырауындағы адамдарға алынған алименттер;

      3002 – қаржы рыногы мен қаржы ұйымдарын реттеу және қадағалау бойынша мемлекеттік уәкілетті органның лицензиясы негізінде банк операцияларының жекелеген түрлерін жүзеге асыратын банктер мен ұйымдарда олардың салымдары бойынша жеке тұлғаларға төленетін сыйақылар;

      3002 – борыштық құнды қағаздар бойынша сыйақылар;

      3004 – мемлекеттік эмиссиялық бағалы қағаздар, агенттік облигациялар бойынша сыйақылар және мемлекеттік эмиссиялық бағалы қағаздар мен агенттік облигацияларды өткізу кезіндегі құн өсімінен түскен табыстар;

      3005 – бағалы қағаздар бойынша дивидендтер мен сыйақыларды есебіне жазу күніне Қазақстан Республикасының аумағында жұмыс істейтін қор биржасының ресми тізімінде болатын осындай дивидендтер мен сыйақылар;

      3006 – инвестициялық қорлардың компания басқарушысы оларды сатып алған кезде пайлар бойынша табыстар;

      3007 – Салық кодексінің 156-бабы 1-тармағы 7) тармақшасына сәйкес көзделген талаптар орындалған кезде резидент заңды тұлғадан алынған дивидендтер;

      3008 – әскери қызметшінің әскери қызмет міндеттерін орындаумен байланысты, құқық қорғау органы қызметкерінің (кеден органының қызметкерін қоспағанда) қызметтік міндеттерін орындаумен байланысты арнаулы мемлекеттік органдар қызметкерінің, табыстары;

      3009 – тиісті қаржы жылына арналған Республикалық бюджет туралы заңда белгіленген ең төменгі жалақыдан 50% пайыз шегінде лотерея бойынша ұтыстар;

      3010 – тиісті қаржы жылына арналған Республикалық бюджет туралы заңда белгіленген және мұндай төлем күні қолданыста болатын ең төменгі жалақы мөлшерінде, қоғамдық жұмыстарды орындауға және кәсіптік оқуға байланысты бюджет және (немесе) гранттар қаражаты есебінен жүзеге асырылатын төлемдер;

      3011 – гранттар қаражаты есебiнен төленетiн төлемдер (еңбекақы түріндегі төлемдерден басқа);

      3012 – экологиялық апат немесе ядролық сынақ полигонындағы ядролық сынақтар салдарынан зардап шеккен азаматтарды әлеуметтiк қорғау туралы Қазақстан Республикасының заңдарына сәйкес төленетiн төлемдер;

      3013 – Салық кодексінің 156-бабы 1-тармағының 13) тармақшасында көрсетілген тұлғалар үшін Республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының басында қолданыста болған ең төмен жалақы мөлшерінің бір жылдағы 55 еселенген мөлшері шегіндегі табыстар;

      3014 – Қазақстан Республикасының заңнамасына сәйкес құрылған заңды тұлғадағы немесе консорциумдағы акцияларды және қатысу үлестерін өткізу кезінде құн өсiмiнен түсетiн табыстар.

      3015 – өткізу күні Қазақстан Республикасының аумағында жұмыс істейтін қор биржасының ресми тізімдерінде болатын бағалы қағаздарды осы қор биржасында ашық сауда-саттық әдісімен өткізу кезіндегі құн өсiмiнен түсетін табыстар;

      3016 – бюджет қаражаты есебiнен төленетiн бiржолғы төлемдер (еңбегіне ақы төлеу түріндегі төлемдерден басқа);

      3017 – күнтізбелік жыл iшiнде әрбiр төлем түрi бойынша Республикалық бюджет туралы заңда белгiленген және тиiстi қаржы жылының 1 қаңтарына қолданыста болатын ең төмен жалақы 8 еселенген мөлшері шегiнде медициналық қызмет көрсетулерге (косметологиялық қызмет көрсетулерден басқа) ақы төлеу үшiн, бала туылған кездегі, жерлеуге арналған төлемдер.

      3018 – Қазақстан Республикасының азаматтары болып табылмайтын дипломатиялық немесе консулдық қызметкерлердiң ресми табыстары;

      3019 – шет мемлекеттiң мемлекеттік қызметiндегі, сол елдегі табысы салық салуға жататын шетелдiктердің ресми табыстары;

      3020 – Қазақстан Республикасының азаматтары болып табылатын және Қазақстан Республикасының шет елдердегi дипломатиялық және соларға теңестiрiлген өкiлдiктерiнде қызмет істейтін жеке тұлғалардың бюджет қаражаты есебiнен шетелдiк валютамен төленетiн ресми табыстары;

      3021 – Зейнетақы төлеу жөніндегі мемлекеттік орталықтан төленетiн зейнетақы төлемдерi;

      3022 – Қазақстан Республикасының заңнамасында белгiленген мөлшерде бюджет қаражаты есебiнен төленетiн тұрғын үй құрылысы жинақ ақшасына салымдар бойынша сыйлықақылар (мемлекеттiң сыйлықақысы);

      3023 – Салық кодексінің 156-бабы 1-тармағының 24) тармақшасында көрсетілген жұмыс берушінің өндірістік қызметіне байланысты мамандық бойынша Қазақстан Республикасының заңнамасына сәйкес оқыту, біліктілігін арттыру немесе қайта даярлау қызметкерді жіберген кездегі жұмыс берушінің шығыстары;

      3024 – Салық кодексінің 133-бабы 1-тармағы 3) тармақшасына сәйкес жүргізілген оқытуға бағытталған шығыстар;

      3025 – Мемлекеттік әлеуметтiк сақтандыру қорынан төленетiн әлеуметтiк төлемдер;

      3026 – бiлiм беру ұйымдарында оқитындарға Қазақстан Республикасының заңнамасында мемлекеттік стипендиялар үшін белгiленген мөлшерде төленетiн стипендиялар;

      3027 – жеке тұлға басқа жеке тұлғадан сый немесе мұра түрінде алған мүліктің құны;

      3028 – қайырымдылық және демеушiлiк көмек түрiнде алынған мүлiктiң құны;

      3029 – он алты жасқа толмаған балалар үшiн балалар лагерьлерiне жолдамалардың құны;

      3030 – осы Кодекстiң 175-бабында көзделген табыстарды қоспағанда, шарттың қолданылу кезеңiнде туындаған сақтандыру оқиғасымен байланысты, сақтандырудың кез келген түрi кезiнде төленетiн сақтандыру төлемдерi;

      3031 – жұмыс берушi өз қызметкерлерiн мiндеттi және (немесе) жинақтаушы сақтандыру шарттары бойынша төлейтiн сақтандыру сыйлықақылары;

      3032 – сақтандырылушы қайтыс болған жағдайда жинақтаушы сақтандыру шарты бойынша жүзеге асырылатын сақтандыру төлемдерi;

      3033 – жинақтаушы зейнетақы қорларына Қазақстан Республикасының заңнамасында белгiленген мөлшердегi ерiктi кәсiби зейнетақы жарналары;

      3034 – сенімгерлікпен басқарушы болып табылатын резидент жеке тұлғадан алынған, сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысының не сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушының сенімгерлікпен басқарудан түсетін таза табысы;

      3035 – банк пен клиент арасында жасалған шартта белгіленген пайызсыз кезең ішінде төлем карточкасын ұстаушыға банктік қарыз берілген кезде алынған, сыйақыны үнемдеуден түсетін материалдық пайда;

      3036 – эмитент банк қаражаты есебінен эмитент банктің төлем карточкасын пайдалана отырып, қолма-қол ақшасыз төлемдерді жүзеге асырған кезде төлем карточкасын ұстаушы есебіне аударатын сомасы;

      3037 – Салық кодексінің 224-бабы 1-тармағында көрсетілген резидент емес заңды тұлғадан алынған, Салық кодексінің 224-бабына сәйкес Қазақстан Республикасындағы жеке табыс салығы салынған пайдадан немесе оның бір бөлігінен бөлінген дивидендтер;

      3038 – ислам банкінде орналасқан инвестициялық депозит бойынша табыс.

      3039 – Салық кодексінің 156-бабы 1-тармағының 41) тармақшасына сәйкес дербес бiлiм беру ұйымы жүргізген iс жүзiнде жүргізген материалдық пайда.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Жеке табыс салығы және мүлік бойынша салық есептілігін
(декларацияны) жасау қағидалары (230.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Жеке табыс салығы және мүлік бойынша салық есептілігін (декларацияны) жасау қағидалары (230.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және жеке табыс салығы және мүлік бойынша салық есептілігі нысанын (декларацияны) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны Салық кодексінің 185-бабы 2-тармағына сәйкес Қазақстан Республикасының Парламенті депутаттары, соттары, сондай-ақ Қазақстан Республикасының сайлау, сыбайлас жемқорлыққа қарсы күрес туралы заңнамалық актілеріне және Қазақстан Республикасының Қылмыстық-атқару кодексіне сәйкес декларация тапсыру бойынша міндет жүктелген жеке тұлғалар жасайды.

      2. Декларация декларацияның өзінен (230.00-нысан) және есептелген салық міндеттемесі туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (230.01-ден 230.02-ге дейінгі нысандар) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздер толтырылмайды.

      5. Декларациядағы тиісті көрсеткіштерді ашуды талап ететін жолдарды толтыру кезінде декларацияға қосымшалар міндетті толтыруға жатады.

      6. Көрсетуге жататын деректер болмаған жағдайда декларацияға қосымша жасалмайды.

      7. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      8. Сомалардың теріс мәндері тиісті жолдың (бағанның) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      9. Декларация жасау кезінде:

      1) қағаз түрінде – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды түрде – Салық кодексінің 68-бабына сәйкес толтырылады.

      10. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші қол қояды.

      11. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептігінің қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      12. Қосымшаның "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      13. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      ЖСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (230.00-нысаны)

      14. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) ЖСН – салық төлеушінің жеке сәйкестендіру нөмірі;

      3) салық есептілігі тапсырылатын салық кезеңі (ай, жыл) – декларация берілетін есепті салық кезеңі (араб сандарымен көрсетіледі).

      Декларацияны табыс ету үшін салық кезеңі салық жылы болып табылады. Егер салық кезеңінің ұзақтығы мынаны құраса:

      егер декларация табыс ету бойынша міндеттеме бір күнтізбелік жылдан аз болса, 3А торкөзінде ай саны көрсетіледі.

      декларация толық күнтізбелік жыл үшін табыс етілген жағдайда 3А торкөзі толтырылмайды;

      3В торкөзінде декларация табыс етілетін "жыл" көрсетіледі;

      4) салық төлеушінің Т.А.Ә.

      Жеке басын куәландыратын құжаттарына сәйкес салық төлеушінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларация түрі.

      Тиісті торкөздер декларацияда Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызылуы ескеріле отырып, белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Бұл жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрі табыс етілген жағдайда толтырылады;

      7) салық төлеушінің санаты.

      Торкөздер егер салық төлеуші А, B, C жолдарында көрсетілген санаттардың біріне жатқан жағдайда белгіленеді:

      А – мемлекеттік лауазымға не мемлекеттік немесе оларға теңестірілген функцияларды орындауға байланысты лауазымға кандидат болып табылатын адам және оның жұбайы (зайыбы), оның ішінде сайлау туралы заңнамаға сәйкес декларация табыстау бойынша міндет жүктелген адам және оның жұбайы (зайыбы);

      В – мемлекеттік функцияларды орындауға уәкілеттік берілген адам, оның ішінде Қазақстан Республикасы Парламентінің депутаты, судья, мемлекеттік қызметші және оның жұбайы (зайыбы);

      С – Қазақстан Республикасының заңнамасына сәйкес декларация тапсыру бойынша міндет жүктелген жеке тұлғалардың басқа да санаттары, оның ішінде жағымсыз себептер бойынша мемлекеттік қызметтен босатылған адамдар босатылғаннан кейінгі үш жыл бойы және оның жұбайы (зайыбы), сондай-ақ Қылмыстық-атқару кодексіне сәйкес декларация тапсыру бойынша міндет жүктелген адам және оның жұбайы (зайыбы);

      8) жұмыс орны.

      Салық төлеуші жұмыс істейтін ұйымның атауы көрсетіледі. 7А торкөзін белгілеген тұлғалар декларация табыс еткен жағдайда салық төлеуші жұмысқа орналасатын ұйымның атауы көрсетіледі;

      9) табыс етілген қосымшалар.

      Табыс етілген қосымшалардың тиісті торкөздері белгіленеді.

      15. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің Т.А.Ә." деген жолда жеке басын куәландыратын құжаттарға сәйкес салық төлеушінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларацияның тапсырылған күні.

      Декларация салық органына табыс етілген күн көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің тұрғылықты жері бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабының 2-тармағына сәйкес декларация табыс етілген күн көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Мемлекеттік лауазымға не мемлекеттік немесе оларға
теңестірілген функцияларды орындауға байланысты лауазымға
кандидаттар болып табылатын адамдар және олардың жұбайы
(зайыбы) табыс ететін мәліметтер – 230.01-нысанын жасау

      16. Осы қосымша мемлекеттік лауазымға не мемлекеттік немесе оларға теңестірілген функцияларды орындауға байланысты лауазымға кандидат болып табылатын адамдардың, оның ішінде сайлау туралы заңнамаға сәйкес декларация тапсыру бойынша міндет жүктелген адамдардың және олардың жұбайларының (зайыптарының) меншік құқығындағы мүлікті декларациялауына арналған.

      17. "Меншік құқығындағы жылжымайтын мүлік" деген бөлімде декларация табыс етілетін айдың бірінші күніндегі жағдай бойынша меншік құқығындағы жылжымайтын мүлік көрсетіледі:

      1) 230.01.001 А жолы жылжымайтын мүліктің түрін (тұрғын үй және тұрғынжай емес ғимараттар мен үй-жайлар, оның ішінде пәтер, үй, гараж, саяжай құрылыстары, сондай-ақ кондоминиум орналасқан жер учаскелерін қоспағанда, жер учаскелері және т.б.) көрсетуге арналған;

      230.01.001 В жолы құқық белгілейтін құжаттарға сәйкес меншік құқығындағы жылжымайтын мүліктің кадастрлық нөмірін немесе шет мемлекеттің заңнамасына сәйкес Қазақстан Республикасы шегінен тыс орналасқан жылжымайтын мүліктің тіркеу нөмірін көрсетуге арналған;

      230.01.001 С жолы меншік құқығындағы жылжымайтын мүлік орналасқан жерді (мекенжайды) көрсетуге арналған.

      18. "Меншік құқығындағы жылжымалы мүлік" деген бөлімде егер осы бөлімде өзгеше көзделмесе, декларация табыс етілетін айдың бірінші күніндегі жағдай бойынша меншік құқығындағы жылжымалы мүлік көрсетіледі:

      1) 230.01.002 А жолы меншік құқығындағы көлік құралдарының түрін (жеңіл автомобиль, мотоцикл, жүк машинасы және т.б.) көрсетуге арналған. Бұл жолда әуе және теңiз кемелерi, iшкi жүзу кемесi, "өзен-теңiз" жүзу кемелерi көрсетілмейді;

      230.01.002 В жолы құқықты куәландыратын құжаттарға сәйкес көлік құралының мемлекеттік нөмірін көрсетуге арналған;

      230.01.002 С жолы құқықты куәландыратын құжаттарға сәйкес көлік құралының VIN-кодын немесе кузов нөмірін көрсетуге арналған;

      2) 230.01.003 А жолы жарғылық капиталында декларация толтыратын тұлғаның қатысу үлесі бар заңды тұлғаның атауын көрсетуге арналған;

      230.01.003 В жолы А жолында көрсетілген заңды тұлғаның бизнес-сәйкестендіру нөмірі көрсетуге арналған;

      230.01.003 С жолы А жолында көрсетілген заңды тұлғадағы қатысу үлесінің мөлшерін пайызда көрсетуге арналған;

      3) 230.01.004 А жолы декларация тапсырған күні қолда бар қолма-қол ақша валюталарының кодтарын көрсетуге арналған.

      Валюта кодтарын толтыру кезінде "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюта жіктеуіші" қосымшасын пайдалану қажет;

      230.01.004 В жолы декларация тапсырған күні қолда бар қолма-қол ақша сомасын көрсетуге арналған;

      4) 230.01.005 А жолы жинақтаушы зейнетақы қорының атауын көрсетуге арналған;

      230.01.005 В жолы жинақтаушы зейнетақы қоры берген көшірме жазба негізінде зейнетақы жинағының сомасын көрсетуге арналған;

      5) 230.01.006 А жолы банк мекемелерінің, оның ішінде банктік шоттарында, оның ішінде карт-шоттарында декларацияны толтыратын тұлғалардың ақшасы және салымдары орналасқан Қазақстан Республикасынан тыс банк мекемелерінің атауын көрсетуге арналған;

      230.01.006 В жолы банк мекемелеріндегі банктік шоттарда, оның ішінде карт-шоттарында орналасқан ақшасының және салымдарының валюта кодтарын көрсетуге арналған;

      Валюта кодын толтыру кезінде шешіммен бекітілген 23 "Валюта жіктеуіші" қосымшасын пайдалану қажет;

      230.01.006 С жолы банк мекемелеріндегі банктік шоттарда, оның ішінде карт-шоттарында орналасқан ақшасының және салымдарының сомасын көрсетуге арналған;

      6) 230.01.007 А жолы Қазақстан Республикасының шегінен тыс жерлерде меншік құқығындағы бағалы қағаздардың түрлерін көрсетуге арналған;

      230.01.007 В жолы бағалы қағаздардың санын көрсетуге арналған;

      7) 230.01.008 А жолы 230.01.001-ден 230.01.010-ге дейінгі жолдарда көрсетілмеген декларацияны толтыратын тұлғаларда бар өзге қаржы активтерін көрсетуге арналған;

      230.01.008 В жолы 230.01.008 А жолында көрсетілген қаржы активтерінің сомасын көрсетуге арналған.

      19. "Cенімгерлікпен басқаруға берілген мүлік, трастар" деген бөлімде декларация табыс етілетін айдың бірінші күніндегі жағдай бойынша сенімгерлікпен басқаруға берілген мүлік, трастар көрсетіледі:

      1) 230.01.009 В жолы сенімгерлікпен басқаруға берілген мүліктің жалпы сатып алу құнын көрсетуге арналған;

      А бағанында сенімгерлікпен басқаруға берілген мүлік сипатталады, сондай-ақ егер декларация толтыратын тұлға немесе оның жұбайы (зайыбы) осы трастардың бенефициары болып табылса, тиісті банк шоттарының нөмірлерін көрсете отырып, трастар туралы және олар тіркелген мемлекеттер туралы мәліметтер көрсетіледі;

      В бағанында А бағанында көрсетілген мүліктің сатып алу құны көрсетіледі.

      20. "Ұйымда ұсталатын немесе уақытша сақталатын 1000 АЕК-тен жоғары мөлшердегі қаражат" деген бөлімде декларация беру айының бірінші күніндегі жағдай бойынша ұйымда ұсталатын немесе жоғары мөлшердегі қаражат көрсетіледі:

      1) 230.01.010 С жолы 1000 айлық есептік көрсеткіштен жоғары мөлшерде декларация толтыратын тұлғаға немесе оның жұбайына (зайыбына) тиесілі материалдық және қаржы қаражаттарының жалпы сомасын көрсетуге арналған;

      А бағанында 1000 айлық есептік көрсеткіштен жоғары мөлшерде Декларация толтыратын тұлғаға немесе оның жұбайына (зайыбына) тиесілі материалдық және қаржы қаражаттарын ұстап тұру немесе уақытша сақтау бойынша осы тұлғамен шарттық қатынастары, келісімдері мен міндеттемелері (оның ішінде ауызша) бар заңды тұлға көрсетіледі;

      В бағанында А бағанында көрсетілген заңды тұлғаның бизнес-сәйкестендіру нөмірі көрсетіледі;

      С бағанында жоғарыда көрсетілген материалдық және қаржы құралдарының тиісті сомалары көрсетіледі.

4. Мемлекеттік лауазымдағы қызметтегі тұлғалар және олардың
жұбайлары (зайыптары), сондай-ақ өзге де санаттағы жеке
тұлғалар табыс ететін мәліметтер – 230.02-нысанын жасау

      21. Бұл қосымша мемлекеттік қызметтегі тұлғалардың және олардың жұбайларының (зайыптарының), сондай-ақ өзге санаттағы жеке тұлғалардың, оның ішінде жағымсыз себептер бойынша мемлекеттік қызметтен босатылған адамдардың босатылғаннан кейінгі үш жыл бойы, және олардың жұбайларының, сондай-ақ Қылмыстық-атқару кодексіне сәйкес декларация тапсыру бойынша міндет жүктелген адамдардың есепті салық кезеңінде алған табыстарын және есепті салық кезеңінің 31 желтоқсанындағы жағдай бойынша меншік құқығында болған мүлкін көрсетуге арналған.

      22. "Табыс түрлері" деген бөлімде:

      1) 230.02.001 жолында салық агенттері берген құжаттар негізінде есепті салық кезеңі үшін есептелген салық салынуы тиіс табыстардың жалпы сомасы анықтамалық түрде көрсетіледі:

      230.02.001 I жолы қызметкерге жұмыс беруші есептеген табыстардың сомасын көрсетуге арналған;

      230.02.001 II жолы азаматтық-құқықтық сипаттағы шарттар бойынша салық агенті жеке тұлғаға есептеген табыстардың сомасын көрсетуге арналған;

      2) 230.02.002 жолы төлем көзінен салық салынатын табыстардың жалпы сомасын көрсетуге арналған (төлем көзінен салық салынатын табыс Салық кодексінің 156-бабында көзделген түзетулер ескеріле отырып, салық салынуы тиіс есепті салық кезеңі үшін есептелген табыстары мен Салық кодексінің 166-бабында көзделген салық шегерімдерінің сомасы арасындағы айырма ретінде айқындалады);

      3) 230.02.003 жолы 230.02.003 І, 230.02.003 ІI, 230.02.003 ІIІ және 230.02.003 IV жолдарының сомасы ретінде айқындалатын төлем көзінен салық салынбайтын табыстардың жалпы сомаларын көрсетуге арналған;

      230.02.003 I жолы мүлiктiк табыстың, оның ішінде мүлікті өткізу кезінде құн өсімінен түсетін табыстың және (немесе) Салық кодексінің 180-бабына сәйкес айқындалатын салық агенттері болып табылмайтын тұлғаларға мүлікті жалға беруден алынған табыстың жалпы сомаларын көрсетуге арналған;

      230.02.003 II жолы жеке табыс салығы бойынша декларацияда (220.00-нысан) немесе арнаулы салық режимдері үшін белгіленген салық есептілігінде айқындалған дара кәсіпкер табысының жалпы сомасын көрсетуге арналған;

      230.02.003 III жолы жеке табыс салығы бойынша декларацияда (240.00-нысан) айқындалған жеке нотариустардың, жеке сот орындаушылар мен адвокаттардың табысының жалпы сомасын көрсетуге арналған;

      230.02.003 IV жолы еңбектенуге көшіп келушілердің табыстарын (оның ішінде Қазақстан Республикасының шегінен тыс көздерден алынған табыстар; салық агенттері болып табылатын Қазақстан Республикасында тіркелген шетел мемлекетінің дипломатиялық және оларға теңестірілген өкілдіктерімен, шетел мемлекетінің консулдық мекемелерімен жасасқан еңбек шарттары және (немесе) азаматтық-құқықтық сипаттағы шарттар бойынша Қазақстан Республикасы азаматтарының табыстары; Қазақстан Республикасының еңбек заңнамасына сәйкес жасасқан еңбек шарттары бойынша алынған үй қызметкерлерінің табыстары; тұрғын үй құрылысына үлестiк қатысу туралы шарт бойынша тұрғынжайдағы үлестi талап ету құқығын беруден түсетін табыстар; Қазақстан Республикасында ратификацияланған халықаралық шарттарға сәйкес төлем көзінен жеке табыс салығын есептеу, ұстап қалу және аудару бойынша міндеттемеден босатылған халықаралық және мемлекеттік ұйымдармен, шетелдік және қазақстандық үкіметтік емес қоғамдық ұйымдармен және қорлармен жасасқан еңбек шарттары және (немесе) азаматтық-құқықтық сипаттағы шарттар бойынша Қазақстан Республикасы азаматтарының табыстары; медиаторлардың табыстары) қоспағанда, өзге де табыстардың жалпы сомаларын көрсетуге арналған.

      23. "Салықты есептеу" деген бөлімде:

      1) 230.02.004 жолы төлем көзінен салық салынатын табыстар бойынша ұсталған салықтың сомасын көрсетуге арналған;

      2) 230.02.005 жолы Салық кодексінің 178-бабына сәйкес айқындалатын мүліктік табыс пен өзге де табыстар бойынша есептелген салық сомасын көрсетуге арналған;

      230.02.005 І жолы егер жеке табыс салығы бойынша декларацияда (240.00-нысан) көрсетілмеген жағдайда, Салық кодексінің 178-бабына сәйкес айқындалатын мүліктік табыс бойынша есептелген салық сомасын көрсетуге арналған;

      230.02.005 ІІ жолы егер жеке табыс салығы бойынша декларацияда (240.00-нысан) көрсетілмеген жағдайда, Салық кодексінің 178-бабына сәйкес айқындалатын өзге де табыстар бойынша есептелген салық сомасын көрсетуге арналған.

      24. "Меншік құқығындағы мүлік" деген бөлімде:

      1) 230.02.006 А жолы меншік құқығындағы жылжымайтын мүліктің түрін (тұрғын үй және тұрғынжай емес ғимараттар мен үй-жайлар, оның ішінде пәтер, үй, гараж, саяжай құрылыстары, сондай-ақ кондоминиум орналасқан жер учаскелерін қоспағанда, жер учаскелері және т.б.) көрсетуге арналған;

      230.02.006 В жолы құқық белгілейтін құжаттарға сәйкес меншік құқығындағы жылжымайтын мүліктің кадастрлық нөмірін немесе шетел мемлекетінің заңнамасына сәйкес Қазақстан Республикасының шегінен тыс орналасқан жылжымайтын мүліктің тіркеу нөмірін көрсетуге арналған;

      230.02.006 С жолы меншік құқығындағы жылжымайтын мүліктің орналасқан жерін (мекенжайын) көрсетуге арналған;

      2) 230.02.007 А жолы меншік құқығындағы көлік құралдарының түрін (жеңіл автомобиль, мотоцикл, жүк машинасы және т.б.) көрсетуге арналған. Бұл жолда әуе және теңiз кемелерi, iшкi жүзу кемесi, "өзен-теңiз" жүзу кемелерi көрсетілмейді;

      230.02.007 В жолы құқықты куәландыратын құжаттарға сәйкес көлік құралының мемлекеттік нөмірін көрсетуге арналған;

      230.02.007 С жолы құқықты куәландыратын құжаттарға сәйкес көлік құралының VIN-кодын немесе кузов нөмірін көрсетуге арналған.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Жеке табыс салығы бойынша салық есептілігін (декларацияны)
жасау қағидалары (240.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Жеке табыс салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (240.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және жеке табыс салығын есептеуге арналған жеке табыс салығы бойынша салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны мүліктік және басқа табыстар алған жеке тұлғаларды қоса алғанда Салық кодексінің 67-бабының 6-тармағына сәйкес жеке тұлғалар, сондай-ақ Салық кодексінің 185-бабының 1-тармағына сәйкес Қазақстан Республикасының шегінен тыс орналасқан шетел банктеріндегі шоттарында ақшалары бар жеке тұлғалар толтырады.

      Ескерту. 1-тармақ жаңа редакцияда - ҚР Үкіметінің 28.08.2013 № 874 қаулысымен (01.01.2013 бастап қолданысқа енгізіледі).

      2. Декларация Салық кодексінің 67-бабына, 6-бөлімі 18, 20, 21-тарауларына, 204, 205-баптарына сәйкес жасалады. Декларация декларацияның өзінен (240.00-нысан) және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (240.01-ден 240.03-ке дейінгі нысандар) тұрады.

      3. Декларация толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар декларациядағы тиісті көрсеткіштерді көрсетуді талап ететін жолдарды толтыру кезінде міндетті тәртіпте жасалады.

      6. Декларацияға қосымшалар оларда көрсетілуі тиіс деректер болмаған кезде жасалмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен бірге салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен пошта арқылы қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      13. Қосымшаның "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларация табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірін) міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (240.00-нысан)

      15. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру (бизнес-сәйкестендіру) нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының жеке сәйкестендіру (бизнес-сәйкестендіру) нөмірі көрсетіледі;

      3) салық есептілігі табыс етілетін салық кезеңі (ай, жыл) – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі).

      Декларацияны табыс ету үшін салық кезеңі салық жылы болып табылады. Егер салық кезеңінің ұзақтығы мынаны құраса:

      күнтізбелік жылдан аз – онда "Ай" торкөзінде декларация берілетін айлар саны көрсетіледі, ал "Жыл" торкөзінде ағымдағы салық жылы көрсетіледі;

      толық күнтізбелік жыл, "Ай" торкөзі толтырылмайды, ал декларацияның "Жыл" торкөзінде ағымдағы салық жылы көрсетіледі;

      4) салық төлеушінің тегі, аты, әкесінің аты

      Жеке басын куәландыратын құжаттарына сәйкес салық төлеушінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның түрі.

      Тиісті торкөздер декларацияның Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызылуы ескеріле отырып, белгіленеді.

      6) хабарламаның нөмірі мен күні

      Бұл жолдар Салық кодексінің 63-бабы 3-тармағы 4) тармақшасында көзделген декларация түрі табыс етілген жағдайда толтырылады;

      7) салық төлеушінің санаты.

      Торкөздер егер салық төлеуші А, B, C, D жолдарында көрсетілген санаттардың біріне жататын жағдайда белгіленеді;

      8) резиденттік белгісі.

      Қазақстан Республикасының резидент және резидент емес жеке тұлғалары толтырады, бұл ретте:

      А торкөзін Қазақстан Республикасының азаматы, шетелдік тұлға немесе Қазақстан Республикасының резиденті болып табылатын азаматтығы жоқ адам белгілейді;

      В торкөзін шетелдік тұлға немесе Қазақстан Республикасының резидент емес тұлғасы болып табылатын азаматтығы жоқ адам белгілейді;

      9) азаматтық белгісі.

      А торкөзінде "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 22 "Әлем елдерінің жіктеуіші" қосымшасына сәйкес Қазақстан Республикасы азаматының және Қазақстан Республикасының резиденті болып табылатын шетелдіктің азаматтық елінің коды көрсетіледі;

      В торкөзін Қазақстан Республикасының резиденті болып табылатын азаматтығы жоқ тұлға белгілейді;

      10) Қазақстан Республикасында резидент емес тұлғаның қызмет көрсету, жұмыстарды орындау кезеңі.

      Егер декларацияны резидент емес жасаған жағдайда толтырылады, бұл ретте:

      А жолында Салық кодексінің 191-бабы 13-тармағына сәйкес айқындалатын резидент емес тұлғаның Қазақстан Республикасында қызмет көрсетуді, жұмыстарды орындауды бастау күні көрсетіледі;

      В жолында оларға сәйкес Қазақстан Республикасында жұмыстар орындалатын, қызметтер көрсетілетін резиденті емес жасасқан бір немесе бірнеше келісімшарттар (шарттар, келісімдер) бойынша резидент емес Қазақстан Республикасында жұмыстарды орындаудың, қызмет көрсетудің нақты аяқталуы күні көрсетіледі. Бұл жол резидент емес тұлғаның Қазақстан Республикасында жұмыстарды орындауды, қызмет көрсетуді нақты (түпкілікті) аяқтағаннан кейін толтырылады. Егер есепті салық кезеңі ішінде жұмыстар, қызметтер аяқталмаған жағдайда бұл жол толтырылмайды;

      11) резиденттік елінің коды және салықтық тіркеу нөмірі.

      Егер декларацияны Қазақстан Республикасының резиденті емес тұлғаның жасаған жағдайда толтырылады, бұл ретте:

      А жолында шешіммен бекітілген 22 "Әлем елдерінің жіктеуіші" қосымшасына сәйкес резидент еместің резиденттік елінің коды көрсетіледі.

      В жолында резидент еместің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі;

      12) табыс етілген қосымшалар.

      Табыс етілген қосымшалардың тиісті торкөздері белгіленеді.

      Ескерту. 15-тармаққа өзгеріс енгізілді - ҚР Үкіметінің 28.08.2013 № 874 қаулысымен (01.01.2013 бастап қолданысқа енгізіледі).

      16. "Мүліктік табыстар және басқа да табыстар" (еңбекші имигранттың табысын қоспағанда) бөлімінде:

      1) 240.00.001 жолы 240.00.001 І және 240.00.001 ІІ жолдарының сомасы ретінде айқындалатын және Қазақстан Республикасы аумағында орналасқан мүлікті өткізу кезінде алынған мүліктік табыс сомасын көрсетуге арналған;

      2) 240.00.002 жолы 240.00.002 І, 240.00.002 ІІ және 240.00.002 ІІІ, 240.00.002 ІV, 240.00.002 V (240.00.002 І + 240.00.002 ІІ + 240.00.002 ІІІ + 240.00.002 ІV + 240.00.002 V) жолдарының сомасы ретінде еңбек иммигранттары алған табыстарды қоспағанда, өзге де табыс сомаларын көрсетуге арналған;

      3) 240.00.002 І жолы Қазақстан Республикасынан тысқары жерлердегi көздерден түсетiн табыс сомаларын көрсетуге арналған. Бұл жолға 240.02-нысанының G бағанында көрсетілген жиынтық сомасы көшіріледі;

      4) 240.00.002 ІІ жолы Салық кодексінің 184-бабы 1-тармағының 2) және 5) тармақшасына сәйкес Қазақстан Республикасында еңбек шарттары (келісімшарттар) және (немесе) азаматтық-құқықтық сипаттағы шарттар бойынша Қазақстан Республикасы азаматтарынан түскен табыс сомаларын көрсетуге арналған;

      5) 240.00.002 ІІІ жолы Салық кодексінің 184-бабы 1-тармағының 3) тармақшасына сәйкес үй қызметкерлерінің еңбек шарттары бойынша алған табыс сомаларын көрсетуге арналған;

      6) 240.00.002 ІV жолы тұрғын үй құрылысына үлестiк қатысу туралы шарт бойынша тұрғынжайдағы үлестi талап ету құқығын беруден түскен табыс сомаларын көрсетуге арналған;

      6-1) 240.00.002 V жолы Салық кодексінің 184-бабы 1-тармағының 6) тармақшасына сәйкес медиаторлар табысының сомаларын көрсетуге арналған;

      7) 240.00.003 жолы салық салуда жеңілдігі бар елде алынған табыс сомаларын көрсетуге арналған. Бұл жолға 240.02 нысанының К бағанында көрсетілген жиынтық сома көшіріледі;

      8) 240.00.004 жолы шетелдік немесе азаматтығы жоқ тұлға алған өзге де табыс сомаларын көрсетуге арналған.

      Ескерту. 16-тармаққа өзгеріс енгізілді - ҚР Үкіметінің 28.08.2013 № 874 қаулысымен (01.01.2013 бастап қолданысқа енгізіледі).

      17. "Мүлік және басқа табыстардан салық есептеу (еңбекші имигранттың табысын қоспағанда) деген бөлімде:

      1) 240.00.005 жолы 240.00.001, 240.00.002, 240.00.003 және 240.00.004 (240.00.001 + 240.00.002 + 240.00.003 + 240.00.004) жолдарының сомасы ретінде айқындалатын, салық салуға жатпайтын табыс сомаларын көрсетуге арналған;

      2) 240.00.006 жолы Қазақстан Республикасында салық салуға жатпайтын табыс сомаларын көрсетуге арналған;

      3) 240.00.006 І жолы Салық кодексінің 156-бабына сәйкес Қазақстан Республикасында салық салуға жатпайтын табыс сомаларын көрсетуге арналған;

      4) 240.00.006 ІІ жолы халықаралық келісімшарттарға сәйкес Қазақстан Республикасында салық салуға жатпайтын табыстар сомасын көрсетуге арналған. Бұл жолға 240.03-нысанының Е бағанында көрсетілген жиынтық сома көшіріледі;

      5) 240.00.007 жолы Салық кодексінің 166-бабына сәйкес салық шегерімдері сомасын көрсетуге арналған, егер жұмысшының табысын анықтаған кезде осындай шегерімдер жүргізілмеген жағдайда. Бұл ретте, жыл бойынша салық шегерімінің жалпы сомасы тиісті қаржы жылының 1 қаңтарында қолданыстағы және республикалық бюджет туралы Заңмен белгіленген жалақының ең аз мөлшерінің жалпы сомасынан аспау керек;

      6) 240.00.008 жолы (240.00.005–240.00.006 – 240.00.007) жолдарының айырмасы ретінде айқындалатын, Салық кодексінің 178-бабы 1-тармағына сәйкес салық салуға жататын табыс сомасын көрсетуге арналған;

      7) 240.00.009 жолы Салық кодексінің 178-бабына сәйкес есептелген жеке табыс салығының сомасын көрсетуге арналған;

      8) 240.00.010 жолы Салық кодексінің 223-бабына сәйкес Қазақстан Республикасынан тысқары жерлерде төленген және Қазақстан Республикасында жеке табыс салығын төлеу кезінде есепке жатқызылатын табыс салығы сомасын көрсетуге арналған;

      9) 240.00.011 жолы жолдарының айырмасы 240.00.009 және 240.00.010 (240.00.009 – 240.00.010) ретінде айқындалатын, мүлік және басқа да табыстар бойынша төленуі тиіс жеке табыс салығының сомасын көрсетуге арналған.

      18. "Еңбек имигранттың табысынан есептелетін жеке табыс салығы" деген бөлімде:

      1) 240.00.012 жолы есепті салық кезеңі үшін еңбек имигранттарымен алынған салық салуға жататын жалпы табыстарының сомасын көрсетілуге арналған;

      2) 240.00.013 жолы тиісті қаржы жылының 1 қаңтарында қолданыстағы және республикалық бюджет туралы Заңмен белгіленген жалақының ең аз мөлшері түріндегі салық шегерімінің сомасы көрсетуге арналған, жеке тұлғада еңбек қызметін жүзеге асыруға шетел қызметкеріне рұқсатта көрсетілген әр ай сайын тиісті кезеңдегі орындалған жұмысқа (көрсетілген қызмет) есептелген;

      3) 240.00.014 жолы 240.00.012 мен 240.00.013 (240.00.012 – 240.00.013) жолдарының айырмасы ретінде анықталатын еңбек имигрантының салық салынатын табысын көрсетуге арналған;

      4) 240.00.015 жолы 240.00.014 (240.00.014*10 %) жолына 10% ставка бойынша анықталатын, есептелген жеке табыс салығының сомасын көрсетуге арналаған;

      5) 240.00.016 жолы еңбек имигрантымен әр ай сайын тиісті кезеңдегі орындалған жұмысқа (көрсеткен қызмет) есептелген тиісті қаржы жылының 1 қаңтарында қолданыстағы және республикалық бюджет туралы Заңмен белгіленген, айлық есептік көрсеткіш мөлшері 2 еселенген мөлшерінде есептелген жеке табыс салығы бойынша еңбек имигрантымен төленген төлемді көрсетуге арналған;

      6) 240.00.017 жолы 240.00.015 мен 240.00.016 (240.00.015 – 240.00.016) жолдарының айырмасы ретінде анықталатын, еңбек имигрантының табыстары бойынша салық кезеңі үшін төлеуге жататын жеке табыс салығының сомасын көрсетуге арналаған;

      19. "Нотариустың/жеке сот орындаушысының/адвокаттың табыстарынан салықты есептеу" бөлімін "Салық төлеуші туралы жалпы ақпарат" бөлімінде 7В торкөздерін толтырған тұлғалар толтырады. Бұл бөлімде:

      1) 240.00.018 жолы салық кезеңі ішінде жеке нотариус, жеке сот орындаушысы немесе адвокат алған табыстар сомасын көрсетуге арналған. Бұл жолға 240.01 нысанының 01 В жолында көрсетілген жиынтық сома көшіріледі;

      2) 240.00.019 жолы салық кезеңі үшін есептелген жеке табыс салығы сомасын көрсетуге арналған. Бұл жолға 240.01 нысанының 02 В жолында көрсетілген жиынтық сома көшіріледі.

      20. Бөлім. Қазақстан Республикасының шегінен тысқары шетелдік банктердегі банк шоттардағы ақшалар. Аталған бөлімді Салық кодексінің 185-бабы 1-тармағының 5) тармақшасына сәйкес Қазақстан Республикасынан тысқары жерлердегі шетелдік банктердегі банктік шоттарда ақшасы бар жеке тұлғалар толтырады:

      1) 240.00.020 А-дан 240.00.025 А дейінгі жолдар жеке тұлғалардың ақшасы бар, Қазақстан Республикасынан тысқары жерлердегі шетел банктерінің атауын көрсетуге арналған;

      2) 240.00.020 В-дан 240.00.025 В дейінгі жолдар осы Қағидалардың 31-тармағына сәйкес жеке тұлғалардың ақшасы бар, Қазақстан Республикасынан тысқары жерлердегі шетел банктері елдерінің резиденттлік кодын көрсетуге арналған;

      3) 240.00.020 С-тан 240.00.025 С дейінгі жолдар осы Қағидалардың 30-тармағына сәйкес жеке тұлғалардың ақшасы бар, Қазақстан Республикасынан тысқары жерлердегі шетел банктері валюта кодын көрсетуге арналған;

      4) 240.00.020 D-дан 240.00.025 D дейінгі жолдар Қазақстан Республикасынан тысқары жерлердегі шетел банктерінің банктік шоттарындағы ақша сомасын көрсетуге арналған;

      21. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің Т.А.Ә." жолында жеке басын куәландыратын құжаттарға сәйкес салық төлеушінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларацияның тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан (тұрғылықты) жері бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды тұлғаның Т.А.Ә." жолында декларацияны қабылдаған лауазымды тұлғаның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Жеке нотариустың/жеке сот орындаушысының/ адвокаттың табысы
- 240.01-нысанын жасау

      22. Бұл нысан Қазақстан Республикасының шегінен тыс көздерден алынған табыстардың осыған ұқсас түрлерін қоспағанда, Салық кодексінің 181-бабына сәйкес айқындалатын табыстарды жеке нотариустардың, жеке сот орындаушыларының, адвокаттардың мәлімдеуіне арналған және "Салық төлеуші туралы жалпы ақпарат" бөлімінде 7 В торкөздерін белгілеген тұлғалар толтырады.

      23. "Табыстардың барлығы" деген бөлімде:

      01В жолы салық кезеңі үшін, оның ішінде салық кезеңінің әрбір айы үшін жеке нотариустар, жеке сот орындаушылары немесе адвокаттар алған табыстар сомаларын көрсетуге арналған.

      24. "Бюджетке төленуі тиіс салық сомасының барлығы" бөлімінде:

      02 В жолы салық кезеңі үшін, оның ішінде салық кезеңінің әрбір айы үшін жеке нотариустар, жеке сот орындаушылары немесе адвокаттар бюджетке төлеуі тиіс салық сомасын көрсетуге арналған.

4. Қазақстан Республикасынан тысқары жерлердегi көздерден
алынған табыс, оның ішінде салық салуда жеңілдігі бар елде
алынған табыс. Шетел салығын есепке жатқызу - 240.02-нысанын
жасау

      25. Бұл нысан шетел мемлекеттеріндегі көздерден алынған табыстарды, оның ішінде салық салуда жеңілдігі бар елде алған табыстарды, сондай-ақ Салық кодексінің 7-бөлімінде айқындалған халықаралық салық салу ерекшеліктеріне сәйкес төленген шетел салығы мен есепке жатқызу сомасын айқындауға арналған.

      26. "Көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында осы Қағидалардың 31-тармағына сәйкес табыс төлейтін резидент еместің резиденттік елінің коды көрсетіледі;

      3) С бағанында резидент еместің резиденттік еліндегі салықтық тіркеу нөмірі көрсетіледі;

      4) D бағанында резидент салық төлеуші шетелдегі көздерден алған осы Қағидалардың 29-тармағына сәйкес табыс түрінің коды көрсетіледі;

      5) Е бағанында осы Қағидалардың 30-тармағына сәйкес табысты алу валютасының коды көрсетіледі;

      6) F бағанында шетел валютасында шетел мемлекетіндегі көздерден резидент салық төлеушінің есептелген табысының сомасы көрсетіледі;

      7) G бағанында операция (төлем) жасау күніне валюта айырбасы бағамы қолданыла отырып, ұлттық валютада F бағанында көрcетілген табыстардың сомалары көрсетіледі;

      8) H бағанында С бағанында көрcетілген резидент еместің жарғылық капиталындағы резидент салық төлеушінің қатысу үлесі пайызда көрсетіледі;

      9) І бағанында шетел валютасында шоғырландырылған қаржылық есептілігі бойынша айқындалатын С бағанында көрcетілген резидент еместің пайдасының жалпы сомасы көрсетіледі;

      10) J бағанында шетел валютасында резидент салық төлеушіге қатысты резидент емес пайдасының сомасы көрсетіледі. H және І бағандарының тиісті мәндердері туындысының және 100% қатынасы айқындалады ((H х І)/100%);

      11) К бағанында табыстар есептелген есепті салық кезеңінің 31 желтоқсанында валюта айырбасының нарықтық бағамы қолданыла отырып, ұлттық валютада J бағанында көрсетілген пайда сомасы көрсетіледі;

      12) L бағанында Қазақстан Республикасының заңнамасы бойынша пайда сомасы көрсетіледі;

      13) М бағанында шетел мемлекетінің заңнамасы бойынша пайда сомасы көрсетіледі;

      14) N бағанында тиісті төлем көзі елінің заңнамасында немесе халықаралық шартпен белгіленген табыс салығының ставкалары көрсетіледі;

      15) О бағанында табыстар төлеу көзі елінің әрқайсысында төленген табыс салығының сомасы көрсетіледі;

      16) Р бағанында Салық кодексінің 158-бабында белгіленген ставка қолданыла отырып, есептелген табыс салығының сомасы көрсетіледі;

      17) Q бағанында Қазақстан Республикасынан тыс жерлерде төленген және Қазақстан Республикасында жеке табыс салығын төлеу кезінде есепке жатқызылатын табыс салығының ставкалары көрсетіледі;

      18) R бағанында Салық кодексінің 223-бабының ережелеріне сәйкес Қазақстан Республикасында жеке табыс салығын төлеу кезінде есепке жатқызылатын шетел мемлекеттеріндегі көздерден түскен табыстардан алынған табыс салығы сомасы көрсетіледі.

      240.02 нысанының А-дан бастап Е-ге дейінгі, Н-тан К-ге дейінгі бағандар Салық кодексінің 224-бабына сәйкес толтырылады.

      240.02 нысанының А-дан бастап Н-қа дейінгі, L және М бағандары Салық кодексінің 221-бабына сәйкес толтырылады.

      240.02 нысанының А-дан бастап Н-қа дейінгі, L-дан R-ға дейінгі бағандар Салық кодексінің 223-бабына сәйкес толтырылады.

      240.02 нысаны G бағанының жиынтық мәні 240.00.002 І жолына көшіріледі.

      240.02 нысаны К бағанының жиынтық мәні 240.00.003 жолына көшіріледі.

      240.02 нысаны R бағанының жиынтық мәні 240.00.010 жолына көшіріледі.

5. Халықаралық шарттарға сәйкес салық салудан босатылуы тиіс
табыс – 240.03-нысанын жасау

      27. Бұл нысан Салық кодексінің 2-бабы 5-тармағына, 212, 213-тармақтарына сәйкес Қазақстан Республикасы жасаған халықаралық шарттарға сәйкес салық салудан босатылуы тиіс табысты айқындауға арналған.

      28. "Көрсеткіштер" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында осы Қағидалардың 32-тармағына сәйкес халықаралық келісімшарт түрінің коды көрсетіледі, оған сәйкес табысқа қатысты Салық кодексінде белгіленген тәртіптен ерекше салық салу тәртібі белгіленген;

      3) С бағанында халықаралық шарттың атауы көрсетіледі;

      4) D бағанында Қазақстан Республикасы халықаралық шарт жасасқан осы Қағидалардың 31-тармағына сәйкес елдің коды көрсетіледі;

      5) Е бағанында халықаралық шарттың ережелеріне сәйкес салық салудан босатылуы тиіс табыс көрсетіледі.

      240.03 нысаны E бағанынының жиынтық мәні 240.00.006 ІІ жолына көшіріледі.

6. Табыс түрлерінің, валюталардың, елдердің және халықаралық
шарттардың кодтары

      29. Декларация толтыру кезінде мынадай табыс түрлерін кодтауды пайдалану керек:

      1) Қазақстан Республикасындағы көздерден табыстар:

      1010 – Қазақстан Республикасының аумағында тауарларды өткізуден түскен табыстар;

      1011 – сыртқы сауда қызметін жүзеге асыру шеңберінде Қазақстан Республикасындағы, одан тысқары жерлердегі тауарларды өткізуден түскен табыстар;

      1020 – Қазақстан Республикасының аумағында жұмыстарды орындаудан, қызметтер көрсетуден түскен табыстар;

      1021 – Қазақстан Республикасынан тысқары жерлерде басқарушылық, қаржылық (сақтандыру және (немесе) қайта сақтандыру жөніндегі қызметтерді қоспағанда), консультациялық, аудиторлық, заң (соттарда, төрелік сотта немесе аралық сотта өкілдік ету және құқықтары мен заңды мүдделерін қорғау жөніндегі қызметтерді, сондай-ақ нотариаттық қызметтерді қоспағанда) қызметтерін көрсетуден түсетін табыстар;

      1030 – Қазақстан Республикасының Үкіметі Салық кодексінiң 224-бабына сәйкес айқындайтын жеңілдікті салық салынатын мемлекетте тiркелген тұлғаның жұмыстарды орындаудың, қызметтерді көрсетудiң нақты орындалған, көрсетiлген жерiне қарамастан, оларды орындаудан, көрсетуден түсетiн табыстары, сондай-ақ осы бапта белгiленген өзге де табыстары;

      1040 – Қазақстан Республикасының аумағындағы мүлiкке құқық немесе мүлiкпен жасалатын мәмiлелер Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын мүлiктi өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1041 – Қазақстан Республикасының аумағындағы, Қазақстан Республикасының заңнамалық актілеріне сәйкес мемлекеттік тiркелуге жататын мүлiктi өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1042 – резидент шығарған бағалы қағаздарды, сондай-ақ Қазақстан Республикасында орналасқан резидент заңды тұлғаның, консорциумның жарғылық капиталына қатысу үлестерiн өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1043 – егер резидент емес заңды тұлғаның мұндай акциялары, қатысу үлестерi немесе активтерi құнының 50 және одан да көп пайызын Қазақстан Республикасындағы мүлiк құрайтын болса, резидент емес шығарған акцияларды, сондай-ақ резидент емес заңды тұлғаның жарғылық капиталына қатысу үлестерiн өткізу кезіндегі құн өсiмiнен түсетiн табыстар;

      1050 – талап ету құқығын берген салық төлеуші үшін - резидентке борышты талап ету құқықтарын беруден түсетін табыстар;

      1051 – талап ету құқығын берген салық төлеуші үшін - Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент емеске борышты талап ету құқықтарын беруден түсетін табыстар;

      1060 – талап ету құқығын сатып алатын салық төлеуші үшін - резиденттен борышты талап ету құқықтарын алудан түсетін табыстар;

      1061 – талап ету құқығын сатып алатын салық төлеуші үшін - Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидент еместен борышты талап ету құқықтарын алудан түсетін табыстар;

      1070 – бұрын негізсіз ұсталған айыппұлдардың бюджетке қайтарылғандарынан басқа, тұрақсыздық айыбы (айыппұл, өсімпұл) және санкциялардың басқа да түрлері;

      1080 – резидент заңды тұлғадан түсетін дивидендтер нысанындағы табыстар;

      1081 – Қазақстан Республикасының заңнамалық актілеріне сәйкес құрылған пайлық инвестициялық қорлардан түсетін дивидендтер нысанындағы табыстар;

      1090 – мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын резидент емес үшін Қазақстан Республикасында салық міндеттемелерін орындау жүктелмеген сенімгерлікпен басқарушы-резиденттен мүлікті сенімгерлікпен басқаруды тағайындау туралы акт бойынша алынған табыстар;

      1100 – борыштық бағалы қағаздар бойынша сыйақыларды қоспағанда, сыйақылар нысанындағы табыстар;

      1101 – эмитенттен алынатын борыштық бағалы қағаздар бойынша сыйақылар нысанындағы табыстар;

      1120 – роялти нысанындағы табыстар;

      1130 – Қазақстан Республикасында орналасқан мүлікті жалға беруден түсетін табыстар;

      1140 – Қазақстан Республикасында орналасқан жылжымайтын мүліктен алынатын табыстар;

      1150 – Қазақстан Республикасында туындайтын сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылары түріндегі табыстар;

      1151 – Қазақстан Республикасында туындайтын тәуекелдерді қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылары түріндегі табыстар;

      1160 – халықаралық тасымал жөніндегі қызметтерді көрсетуден түсетін табыстар;

      1161 – Қазақстан Республикасы ішінде көліктік қызмет көрсетуден түсетін табыстар;

      1162 – теңіз тасымалы шартында (келісімшартта) көзделген сталиялық уақыттан тыс тиеу-түсіру операцияларында кеменің бос тұрып қалғаны үшін төлем түріндегі табыс;

      1170 – Қазақстан Республикасының аумағындағы құбырларды, электр беру желілерін, оптикалық-талшықты байланыс желілерін пайдаланудан түсетін табыстар;

      1180 – резидент емес жеке тұлғаның жұмыс беруші болып табылатын резидентпен жасасқан еңбек шарты (келісімшарты) бойынша Қазақстан Республикасындағы қызметтен түсетін табыстары;

      1181 – резидент емес жеке тұлғаның жұмыс беруші болып табылатын резидент емеспен жасасқан еңбек шарты (келісімшарты) бойынша Қазақстан Республикасындағы қызметтен түсетін табыстары;

      1190 – өздерiне резидентке қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты, мұндай мiндеттердi нақты орындайтын жерiне қарамастан, басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер;

      1200 – жұмыс беруші болып табылатын резиденттің Қазақстан Республикасында тұруына байланысты резидент еместің жеке тұлғаға төлейтін үстемақылары;

      1201 – жұмыс беруші болып табылатын резидент еместің Қазақстан Республикасында тұруына байланысты резидент еместің жеке тұлғаға төлейтін үстемақылары;

      1210 – резидент емес жеке тұлғаның жұмыс берушіден алған материалдық пайда түріндегі Қазақстан Республикасындағы қызметінен түсетін табыстары;

      1211 – резидент емес жеке тұлғаның жұмыс беруші болып табылмайтын тұлғадан алған материалдық пайда түріндегі табыстары;

      1220 – резидент жинақтаушы зейнетақы қорлары жүзеге асыратын зейнетақы төлемдері;

      1230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино артистеріне, радио, теледидар қызметкеріне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасындағы қызметтен төленетін табыстар;

      1240 – резидент төлейтін ұтыстар;

      1241 – егер ұтысты төлеу осындай тұрақты мекеменің қызметіне байланысты болса, Қазақстан Республикасында тұрақты мекемесі бар резидент емес төлейтін ұтыстар;

      1250 – Қазақстан Республикасында тәуелсіз жеке (кәсіби) қызмет көрсетуден алынған табыстар;

      1260 – резидент емес жеке тұлғаның резидент жеке тұлғадан өтеусіз алынған мүлкін қоспағанда, өтеусіз алынған немесе мұраға қалдырылған мүлік, оның ішінде жұмыстар, қызметтер түріндегі табыстары;

      1270 – туынды қаржылық құралдар бойынша табыстар;

      1280 – міндеттемелерді есептен шығарудан түсетін табыс;

      1290 – күмәнді міндеттемелер бойынша табыс;

      1300 – банктердің және лицензия негізінде банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың құрылған провизияларының (резервтерінің) мөлшерлерін азайтудан түсетін табыс;

      1310 – сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдары құрған сақтандыру резервтерін азайтудан түсетін табыс;

      1320 - талап ету құқығын басқаға беруден түсетін табыс;

      1330 – кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісім бергені үшін алған табыс;

      1340 – тіркелген активтердің шығып қалуынан түсетін табыс;

      1350 – табиғи ресурстарды геологиялық зерттеуге және өндіруге дайындық жұмыстарына арналған шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түсетін табыс;

      1360 – кен орындарын әзірлеу салдарын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарын жою жөніндегі іс жүзіндегі шығыстар сомасынан асып кетуінен түсетін табыс;

      1370 – бірлескен қызметті жүзеге асырудан түсетін табыс;

      1380 - егер бұрын бұл сома шегерімге жатқызылмаса, негізсіз ұсталып, бюджеттен қайтарылған айыппұлдардан басқа, таңылған немесе борышкер таныған айыппұлдар, өсімпұлдар және басқа санкция түрлері;

      1390 – бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      1400 - өтеусіз алынған мүлік түріндегі табыс;

      1410 - дивидендтер;

      1420 - депозит, борыштық бағалы қағаз, вексель бойынша сыйақылар, ислам жалдау сертификаты;

      1430 – оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі. Бағамдық айырма сомасы халықаралық қаржылық есептiлiк стандарттарына және Қазақстан Республикасының бухгалтерлiк есеп және қаржылық есептiлiк туралы Заңнамасының талаптарына сәйкес айқындалады;

      1440 - ұтыстар;

      1450 – әлеуметтік сала объектілерін пайдалану кезінде алынған табыс;

      1460 – кәсіпорынды мүліктік кешен ретінде сатудан түсетін табыс;

      1470 – сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы алатын (алынуға жататын), мүлікті сенімгерлікпен басқарудан түсетін таза табыс;

      1480 – ислам банкінде орналастырылған инвестициялық депозит бойынша табыс;

      1490 – 1010 – 1480 кодтарында көрсетілмеген басқа да табыстар.

      2) Қазақстан Республикасынан тыс көздерден табыстар:

      2010 – Қазақстан Республикасынан тыс, шет мемлекетте орналасқан тауарларды өткізуден түскен табыстар;

      2020 – Қазақстан Республикасы шегінен тыс жерлерде жұмыстарды орындаудан, қызметтерді көрсетуден түскен табыстар;

      2030 – Салық кодексінің 224-бабына сәйкес айқындалатын салық салуда жеңілдігі бар мемлекетте жұмыстарды орындаудан, қызметтерді көрсетуден, тауарларды сатудан түскен табыстар, сондай-ақ осындай мемлекетте тіркелген резидент еместен резидент алатын өзге де табыстар;

      2040 – құн өсімінен табыс;

      2080 – резидент емес заңды тұлғадан түсетін дивидендтер түріндегі табыстар;

      2100 – сыйақылар түріндегі табыстар;

      2120 – роялти түріндегі табыс;

      2130 – Қазақстан Республикасының шегінен тыс орналасқан мүлкін жалға беруден түсетін табыстар;

      2140 – Қазақстан Республикасының шегінен тыс орналасқан жылжымайтын мүліктен алынатын табыстар;

      2150 – Қазақстан Республикасының шегінен тыс туындайтын сақтандыру (қайта сақтандыру тәуекелдері) шарттары бойынша төленетін сақтандыру сыйлықақылары түріндегі табыстар;

      2160 – халықаралық тасымалдарда көліктік қызмет көрсетуден табыстар;

      2161 – Қазақстан Республикасының шегінен тыс көліктік қызмет көрсетуден табыстар;

      2180 – еңбек шарты (келісімшарт) бойынша Қазақстан Республикасының шегінен тыс қызметтен түсетін резидент емес жеке тұлғаның табыстары;

      2190 – өздерiне резидентке қатысты жүктелген басқарушылық мiндеттердi орындауға байланысты басшының гонорарлары және (немесе) басқару органының (директорлар кеңесiнiң немесе өзге де органның) мүшелерi алатын өзге де төлемдер. Бұл ретте мұндай тұлғалардың басқарушылық міндеттерін нақты орындайтын орнының маңызы жоқ;

      2220 – жинақтаушы зейнетақы қорлары жүзеге асыратын зейнетақы төлемдері;

      2230 – қалайша және кімге төлем жүргізілетініне қарамастан, мәдениет және өнер қызметкеріне: театр, кино артистеріне, радио, теледидар қызметкеріне, музыкантқа, суретшіге, спортшыға Қазақстан Республикасынан тыс қызметтен төленетін табыстар;

      2240 – Қазақстан Республикасының шегінен тыс ұтыстар;

      2250 – Қазақстан Республикасынан тыс жеке (кәсiби) тәуелсiз қызмет көрсетуден алынған табыстар;

      2260 – Қазақстан Республикасынан тыс орналасқан мүлiктi тегiн алу түріндегі табыстар;

      2270 – туынды қаржы құралдары бойынша табыстар;

      2280 – міндеттемені есептен шығарудан табыстар;

      2290 – Қазақстан Республикасының шегінен тыс шеккен күмәндi мiндеттемелер бойынша шығыстар;

      2330 – Қазақстан Республикасынан тыс тіркелген активтерді шығарудан түскен табыстар;

      2360 – Қазақстан Республикасының шегінен тыс бірлескен қызметті жүзеге асырудан табыстар;

      2400 – Қазақстан Республикасының шегінен тыс мүліктік кешен ретінде кәсіпорынды сатудан түскен табыстар;

      2410 – Қазақстан Республикасының шегінен тыс сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы не сенімгерлікпен басқару туындаудың өзге де жағдайларында пайда алушы алған (алуға тиіс) мүлікті сенімгерлікпен басқарудан түсетін табыстар;

      2420 – Қазақстан Республикасының шегінен тыс өзге де табыстар.

      30. Валюта кодын толтыру кезінде Шешімге 23 "Валюта жіктеуіші" қосымшасына сәйкес валюталарды кодтауды пайдалану қажет.

      31. Ел кодын толтыру кезінде Шешімге 22 "Әлем елдерінің жіктеуіші" қосымшасына сәйкес елдерді кодтауды пайдалану қажет.

      32. Декларацияны толтыру кезінде халықаралық шарт (келісім) түрлерінің мынадай кодталуын пайдалану керек:

      01 – Табыс пен капиталға қосарланған салық салуды болдырмау және салық төлеуден жалтаруға жол бермеу туралы конвенция;

      02 – Ислам Даму Банкiнiң құрылтай шарты;

      03 – Орталық Азия аймақтық экологиялық орталығы жұмысының жағдайлары жөніндегi келісім;

      04 – Азия Даму Банкінің құрылтай шарты;

      05 – Жаңа Үкіметтік ғимараттың құрылысы жобасына грантты пайдалану бойынша келісім;

      06 – Қаржылық ынтымақтастық туралы келісім;

      07 – Өзара түсiнiстiк туралы меморандум;

      08 – Континентаралық баллистикалық ракеталардың шахталық ұшыру қондырғыларын, апатты жағдайлардың салдарын жоюға және ядролық қарудың таралуына жол бермеуге қатысты келісім;

      09 – Халықаралық қайта құру және даму банкiнiң келісімі;

      10 – Халықаралық валюталық қордың келісімі;

      11 – Халықаралық қаржылық корпорацияның келісімі;

      12 – Инвестициялық дауларды реттеу жөніндегі конвенция;

      13 – Еуропалық Қайта құру және Даму банкiн құру туралы келісім;

      14 – Дипломатиялық қатынастар туралы Вена конвенциясы;

      15 – Орталық Азия университетін құру жөніндегі шарт;

      16 – Инвестициялар кепiлдiгiнiң көп жақты агенттiгiн құру туралы;

      17 – "Нұр-Мүбәрак" ислам мәдениетінің Египет университеті туралы келісім;

      18 – Әуе қатынасы туралы келісім;

      19 – "Агросервистік қызметті қолдау" жобасын дайындауға арналған Халықаралық Қайта құру және Даму Банкінің грантын беру туралы келісім;

      20 – "Қазақстан Республикасында ауылдық елдi мекендердi сумен жабдықтау" жобасын жүзеге асыру үшiн Жапония Yкiметiнiң грантын тарту туралы ноталар алмасу нысанындағы келiсiм;

      21 – Еуразиялық экономикалық қоғамдастықтың артықшылықтары мен иммунитеттері туралы конвенция;

      22 – Өзге де халықаралық шарттар (келісімдер, конвенциялар).

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Қосылған құн салығы бойынша салық есептілігін (декларацияны)
жасау қағидалары (300.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Қосылған құн салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (300.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және Салық кодексінің 8-бөліміне және "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" Қазақстан Республикасының Кодексін (Салық кодексін) қолданысқа енгізу туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасы Заңының (бұдан әрі – Енгізу туралы Заң) 2, 12, 24, 25, 28, 34, 35, 44, 47, 48, 49, 49-1-баптарына сәйкес қосылған құн салығы сомасын есептеуге арналған қосылған құн салығы бойынша салық есептілігінің нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды.

      2. Декларация декларацияның өзінен (300.00-нысан) және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (300.01-ден 300.12-ге дейінгі нысандар) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар декларациядағы тиісті көрсеткіштерді ашып көрсетуді талап ететін жолдарды толтыру кезінде міндетті тәртіпте жасалады.

      6. Декларацияға қосымшалар оларда көрсетілуі тиіс деректер болмаған жағдайда жасалмайды.

      7. Декларацияға қосымшаның парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылдағаны немесе қабылдамағаны туралы хабарлама алады.

      13. Қосымшалардың "ҚҚС төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "ҚҚС төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына сәйкес (бұдан әрі – Ұлттық тізілімдер туралы Заң) декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (300.00-нысаны)

      15. "ҚҚС төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші міндетті түрде мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі). Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің жеке сәйкестендіру (бизнес-сәйкестендіру) нөмірі көрсетіледі;

      3) қосылған құн салығын төлеушінің Т.А.Ә. немесе атауы. Жол міндетті толтырылуға жатады.

      Құрылтай құжаттарына сәйкес заңды тұлғаның атауы, дара кәсіпкердің дара кәсіпкерді мемлекеттік тіркеу туралы куәлігіне сәйкес атауы немесе тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының атауы немесе тегі, аты, әкесінің аты (болған кезде) көрсетіледі;

      4) салық есептілігі табыс етілетін салық кезеңі (тоқсан, жыл) – декларация тапсырылатын есепті салық кезеңі (араб сандарымен көрсетіледі). Салық кодексінің 269-бабына сәйкес декларацияны тапсыру үшін есепті кезең күнтізбелік тоқсан болып табылады. Жол міндетті толтырылуға жатады;

      5) декларацияның түрі.

      Салық кодексінің 63-бабына сәйкес салық есептілігінің түріне байланысты тиісті торкөздердің бірі міндетті белгіленуге жатады.

      Қосылған құн салығы бойынша тіркеу есебінен алып тасталған кезде "тарату" түріндегі декларацияны табыс ету міндетті болып табылады;

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларацияның түрі табыс етілген жағдайда толтырылады;

      7) салық төлеушінің санаты.

      7 А торкөзі егер салық төлеуші мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарушы болып табылған жағдайда толтырылуы тиіс.

      7 В торкөзі егер салық төлеуші мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқару құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылған жағдайда толтырылуы тиіс;

      8) жол Салық кодексінің 308-1-бабы 1-тармағында көзделген жер қойнауын пайдалануға арналған келісім (келісімшарт) шеңберінде қызметін жүзеге асыратын жер қойнауын пайдаланушы толтырады.

      Жол, егер салық төлеуші Салық кодексінің 308-1-бабы 1-тармағына сәйкес салық режимінің тұрақтылығы көзделген жер қойнауын пайдалануға арналған келісім (келісімшарт) шеңберінде қызметін жүзеге асыратын жер қойнауын пайдаланушы болып табылған жағдайда толтырылады, бұл ретте 8 А және В торкөздерінде міндетті түрде келісім (келісімшарт) нөмірі мен жасалған күні (келісімшарт күні, жасалған күні) көрсетіледі. Салық кодексінің 308-1-бабы 1-тармағының шарттарына сәйкес келмейтін келісімшарттар бойынша бұл жол толтырылмайды.

      Салық кодексінің 308-1-бабы 1-тармағында белгіленген әрбір келісім (келісімшарт) бойынша бөлек декларация жасалады;

      9) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      10) қосылған құн салығын есепке жатқызу әдісі. Тиісті торкөздердің бірі міндетті толтырылуға жатады.

      Тиісті торкөз Салық кодексінің 260-бабында сәйкес қосылған құн салығын есепке жатқызудың таңдалған әдісі негізінде толтырылады. Есепке жатқызылатын қосылған құн салығын айқындаудың таңдалған әдісі күнтізбелік жылдың ішінде өзгертуге жатпайды.

      "Барабар" торкөзі, егер салық төлеуші қосылған құн салығын есепке жатқызудың барабар әдісін таңдаған жағдайда белгіленеді.

      "Бөлек" торкөзі, егер салық төлеуші қосылған құн салығын есептеуге жатқызудың бөлек әдісін таңдаған жағдайда белгіленеді.

      "Барабар және бөлек" торкөзі, егер салық төлеуші Салық кодексінің 260-бабы 4 және 5-тармақтарына, 262-бабы 2, 3 және 5-тармақтарына сәйкес бір мезгілде қосылған құн салығын есептеуге жатқызудың барабар және бөлек әдістерін қолданған жағдайда белгіленеді;

      11) ҚҚС бойынша куәліктің сериясы мен нөмірі. Қосылған құн салығы бойынша тіркеу есебіне қою туралы куәліктің сериясы мен нөмірі көрсетіледі. Жол міндетті толтырылуға жатады;

      12) табыс етілген қосымшалар. Табыс етілетін қосымшаларға сәйкес келетін торкөздер міндетті белгіленуге жатады.

      16. "ҚҚС есептеу" деген бөлімді толтырған кезде, егер салық төлеуші 300.12-қосымшаны табыс еткен жағдайда, осы бөлімде көзделген формулалардың қолданылмайтынын ескеру қажет. 300.00.001-ден 300.00.012 аралығындағы тиісті жолдарға 300.12.001-ден 300.12.011 аралығындағы әрбір тиісті жолдардан сома көшіріледі.

      "ҚҚС есептеу" деген бөлімде:

      1) 300.00.001 А жолында қосылған құн салығы салынатын тауарларды, жұмыстарды, қызмет көрсетулерді өткізу бойынша айналымдардың жалпы сомасы көрсетіледі, соның ішінде: тауарларды өтеусіз беру бойынша; айырбас шарттары бойынша; жұмыс берушінің тауарды, жұмыстарды, қызмет көрсетулерді қызметкерге жалақы есебінен беру бойынша; бөліп-бөліп төлеу шартында; комиссия, кепілдік шарттары бойынша; бірлескен қызмет туралы шарт шеңберінде және Салық кодексіне сәйкес қосылған құн салығы салынатын басқа да айналымдар.

      2) 300.00.001 В жолында 300.00.001 А жолында көрсетілген айналымдар бойынша есептелген қосылған құн салығы сомасы көрсетіледі.

      Салық кодексінің 308-1-бабы 1-тармағында белгіленген келісім (келісімшарт) бойынша қызметін жүзеге асыратын жер қойнауын пайдаланушылар тиісті жолдарға келісімге (келісімшартқа) сәйкес салық ставкасын қолданады;

      3) 300.00.002 А жолында нөлдік ставка бойынша қосылған құн салығы салынатын есепті салық кезеңі үшін өткізу бойынша айналым көрсетіледі. Бұл жолға 300.06.010 А жолы ескеріле отырып, 300.01-қосымшаның 300.01.001 жолында көрсетілген сома көшіріледі;

      4) 300.00.003 А жолында Салық кодексінің 239 және 240-баптарында көзделген жағдайларда және тәртіпте жүргізілетін есепті салық кезеңі үшін салық салынатын айналым мөлшерін түзету сомасы көрсетіледі. Бұл жолдың оң да, теріс те мәні болуы мүмкін;

      5) 300.00.003 В жолында Салық кодексінің 239 және 240-баптарында көзделген жағдайларда және тәртіпте жүргізілетін есепті салық кезеңі үшін қосылған құн салығын түзету сомасы көрсетіледі. Бұл жолдың оң да, теріс те мәні болуы мүмкін;

      6) 300.00.004 А жолында Салық кодексінің 236 және 276-5-баптарына сәйкес өткізу орны Қазақстан Республикасы болып табылмайтын, салық кезеңі ішінде қосылған құн салығын төлеуші жүзеге асырған тауарларды, жұмыстар мен қызметтерді өткізу бойынша айналымдар көрсетіледі;

      7) 300.00.005 А жолында қосылған құн салығынан босатылған тауарларды, жұмыстарды және қызмет көрсетулерді өткізу бойынша айналымдардың жалпы сомасы көрсетіледі. Сондай-ақ бұл жолда Салық кодексінің 239 және 240-баптарында көзделген жағдайларда және тәртіпте жүргізілетін босатылған айналым мөлшерін түзету сомасы көрсетіледі. Бұл жолдың оң да, теріс те мәні болуы мүмкін. Бұл жолға 300.02.006 жолында көрсетілген сома көшіріледі. Егер есепті салық кезеңінде босатылған айналым мөлшеріне түзету жүргізілген жағдайда, бұл жолға 300.06.011 А жолында көрсетілген жүргізілген түзету ескерілген сома көрсетіледі (300.02.006 + 300.06.011 А);

      8) 300.00.006 жолында өзіне салық салынатын және босатылған айналым мөлшерін түзету сомасын да қамтитын салық кезеңі ішінде жүзеге асырылған тауарларды, жұмыстарды, қызметтерді өткізу бойынша айналымдардың жалпы сомасы көрсетіледі. Бұл жол 300.00.001 А, 300.00.002, 300.00.003 А, 300.00.004, 300.00.005, жолдарының сомасы ретінде айқындалады (300.00.001 А + 300.00.002 + 300.00.003 А + 300.00.004 + 300.00.005);

      9) 300.00.007 жолында 300.00.001 А, 300.00.002, 300.00.003 А жолдары сомаларының 300.00.006 жолына пайыздағы қатынасы (300.00.001 А + 300.00.002 + 300.00.003 А)/(300.00.006) х 100%) ретінде айқындалатын жалпы өткізу айналымдағы салық салынатын айналым үлесі көрсетіледі;

      10) 300.00.008 жолында 300.00.002 жолының 300.00.001 А, 300.00.002, 300.00.003 А жолдары сомаларына пайызда қатынасы (300.00.002/(300.00.001 А + 300.00.002 + 300.00.003 А) х 100%) ретінде айқындалатын жалпы салық салынатын айналымдағы нөлдік ставка бойынша салық салынатын айналым үлесі. Бұл жол 300.00.002 жолының шамасы теріс мәнде болған кезде толтырылмайды;

      11) салық төлеуші дербес айқындайтын 300.00.009 жолында Салық кодексінің 260-бабы 3, 4 және 5-тармақтарына және 262-бабы 2, 3, 5және 6-тармақтарына сәйкес қосылған құн салығы сомасын есепке жатқызудың бір мезгілде барабар және бөлек әдістерін қолданған жағдайда жалпы өткізу айналымдағы салық салынатын айналым үлесі көрсетіледі. Бұл ретте сатып алған кезде есепке жатқызудың бөлек әдісі қолданылған тауарларды, жұмыстарды, қызметтерді өткізу бойынша айналымдар жалпы айналым сомасындағы салық салынатын айналымның үлес салмағын айқындау кезінде ескерілмейді;

      12) 300.00.010 жолында салық кезеңі ішінде импортталатын тауарлар бойынша есептелген және жер қойнауына арналған келісімшартының шарттарына сәйкес есепке жатқызу әдісімен төленген қосылған құн салығының сомасы көрсетіледі;

      13) 300.00.011 жолында 300.00.010 жолында көрсетілген қосылған құн салығының сомасын қоспағанда, салық кезеңінің ішінде импортталатын тауарлар бойынша есептелген және Енгізу туралы Заңның 49-бабы 74 және 49-1-бабының 19-абзацтарына сәйкес есепке жатқызу әдісімен төленген қосылған құн салығының сомасы көрсетіледі. Бұл жолға 300.04.001 В жолында көрсетілген сома көшіріледі;

      14) 300.00.012 жолында 300.00.001 В, 300.00.003 В, 300.00.010, 300.00.011 (300.00.001 В + 300.00.003 В + 300.00.010 + 300.00.011) жолдарының сомасы ретінде анықталатын есепті салық кезеңі үшін есептелген қосылған құн салығының жалпы сомасы көрсетіледі.

      17. "Есепке жатқызылатын ҚҚС сомасы" деген бөлімде толтыру кезінде егер салық төлеуші 300.12-қосымшасын табыс еткен жағдайда осы бөлімде көзделген формулалар қолданылмайтынын ескеру қажет. 300.00.013-тен бастап 300.00.026 арасындағы тиісті жолдарға 300.12.012-тен бастап 300.12.024 арасындағы әрбір тиісті жолдардан сома көшіріледі.

      Есепке жатқызудың бөлек әдісін қолданатын қосылған құн салығын төлеушілер 300.00.013 В-дан 300.00.023 В-ға дейінгі жолдарды толтырған кезде салық салынатын мақсатта пайдаланатын тауарлар, жұмыстар, қызмет көрсетулер бойынша қосылған құн салығы сомаларын көрсетеді.

      "Есепке жатқызылатын ҚҚС сомасы" деген бөлімде:

      1) 300.00.013 А жолында Қазақстан Республикасында қосылған құн салығымен сатып алынған тауарлар, жұмыстар, қызметтер бойынша айналымдардың жалпы сомасы көрсетіледі;

      2) 300.00.013 В жолында Қазақстан Республикасында қосылған құн салығымен сатып алынған тауарлар жұмыстар, қызметтер бойынша қосылған құн салығының жалпы сомасы көрсетіледі;

      3) 300.00.014 А Салық кодексінің 236 және 276-5-баптарына сәйкес өткізу орны Қазақстан Республикасы болып табылатын, Қазақстан Республикасында қосылған құн салығын төлеуші болып табылмайтын резидент еместен сатып алынған жұмыстар, қызмет көрсетулер бойынша салық салынатын айналым сомасы көрсетіледі. Бұл жолға 300.05.001 жолында көрсетілген сома көшіріледі;

      4) 300.00.014 В жолында өткізу орны Қазақстан Республикасы болып табылатын, резидент еместен сатып алынған жұмыстар, қызмет көрсетулер бойынша есептелген қосылған құн салығының сомасы көрсетіледі. 300.00.014 В жолына 300.05.007 жолында көрсетілген сома көшіріледі. Есепке жатқызудың бөлек әдісін қолданатын қосылған құн салығын төлеушілер бұл жолда салық салынатын айналым мақсатында қолданатын жұмыстар, қызмет көрсетулер бойынша қосылған құн салығының сомасын көрсететінін ескеру қажет;

      5) 300.00.015 жолында қосылған құн салығынсыз сатып алынған тауарлар, жұмыстар, қызмет көрсетулер бойынша және қосылған құн салығымен сатып алынған, бірақ Салық кодексінің 257-бабына сәйкес қосылған құн салығы есепке жатқызылмайтын тауарлар, жұмыстар, қызмет көрсетулер бойынша айналым сомасы көрсетіледі. Бұл жолда қосылған құн салықсыз сатып алу бойынша айналымның сомасы көрсетіледі;

      6) 300.00.016 А жолында 300.00.017, 300.00.018, 300.00.019, 300.00.020, 300.00.026 жолдарында көрсетілетіндерді қоспағанда, Салық кодексінің 247-бабына және 276-4-бабының 3-тармағына сәйкес айқындалатын салық салынатын импорт бойынша айналым сомасы көрсетіледі. Бұл жол тиісті салық кезеңі үшін табыс етілген тауарларға декларация(лар)да, сондай-ақ 320.00-нысанының Импортталған тауарлар бойынша жанама салықтар бойынша декларацияда (декларацияларда) және 328.00-нысанының Тауарларды әкелу және жанама салықтардың төленгені туралы өтініште (өтініштерде) көрсетілген мәліметтер негізінде толтырылады. Жол 300.00.016 I А, 300.00.016II А жолдарын қамтиды;

      7) 300.00.016 I А жолында Ресей Федерациясынан әкелінген тауарлар бойынша салық салынатын импорттың мөлшері көрсетіледі;

      8) 300.00.016 II А жолында Беларусь Республикасынан әкелінген тауарлар бойынша салық салынатын импорт мөлшері көрсетіледі;

      9) 300.00.016 В кедендік ресімдеу кезінде төленген қосылған құн салығының сомасы көрсетіледі. Есепке жатқызудың барабар әдісін қолданған жағдайда аталған жолда тауарларға декларация(лар)ға, сондай-ақ 320.00-нысанының Импортталған тауарлар бойынша жанама салықтар бойынша декларацияға (декларацияларға) және 328.00-нысанының Тауарларды әкелу және жанама салықтардың төленгені туралы өтінішке (өтініштерге) сәйкес имтпортталатын тауарлар бойынша төленген қосылған құн салығының сомасы көрсетіледі. Есепке жатқызудың бөлек әдісін қолданған жағдайда аталған жолда салық салынатын айналым мақсатында қолданылатын, импортталатын тауарлар бойынша төленген қосылған құн салығының сомасы көрсетіледі. Бұл жол 300.00.016 I В, 300.00.016 II В жолдарын қамтиды;

      10) 300.00.016 I В жолында Ресей Федерациясынан әкелінген тауарлар бойынша төленген және Импортталған тауарлар бойынша жанама салықтар бойынша декларацияда (декларацияларда) және Тауарларды әкелу және жанама салықтардың төленгені туралы өтініште (өтініштерде) көрсетілген импортқа қосылған құн салығының сомасы көрсетіледі;

      11) 300.00.016 II В жолында Беларусь Республикасынан әкелінген тауарлар бойынша төленген және Импортталған тауарлар бойынша жанама салықтар бойынша декларацияда (декларацияларда) және Тауарларды әкелу және жанама салықтардың төленгені туралы өтініште (өтініштерде) көрсетілген импортқа қосылған құн салығының сомасы көрсетіледі;

      12) 300.00.017 Салық кодексінің 255-бабына, 276-15-бабының 2-тармағы 2) тармақшасына және 3-тармағына сәйкес немесе халықаралық шарттарға сәйкес қосылған құн салығынан босатылған импортталатын тауарлар құны көрсетіледі. Аталған жолға 300.02.011 жолында көрсетілген сома көшіріледі;

      13) 300.00.018 жолында Енгізу туралы Заңның 49-бабы 32-53-абзацтарына сәйкес олар бойынша салық органы қосылған құн салығын төлеу мерзімдерін өзгерту туралы шешім шығарған импортталатын тауарлардың құны көрсетіледі. Бұл жол кеден одағына мүше мемлекеттерден импортталған тауарларға декларация(лар), және (немесе) Импортталған тауарлар бойынша жанама салықтар бойынша декларация (декларациялар) және Тауарларды әкелу және жанама салықтардың төленгені туралы өтініш (өтініштер) негізінде толтырылады;

      14) 300.00.019 жолында Енгізу туралы Заңның 49-бабы 32-53-абзацтарына сәйкес қосылған құн салығын төлеу мерзімдері өзгерген импортталатын тауарлар бойынша салық кезеңінде нақты төленген қосылған құн салығының сомасы көрсетіледі. Есепке жатқызудың барабар әдісін қолданған жағдайда аталған жолға 300.01 нысанның J бағаны 0000001 және 0000002 қорытынды жолдарының сомасы көшіріледі. Есепке жатқызудың бөлек әдісін қолданған жағдайда аталған жолда салық салынатын айналым мақсатында қолданылатын имтпортталған тауарлар бойынша төленген салықтың жиынтық сомасы көрсетіледі;

      15) 300.00.020 А жолында қосылған құн салығы жер қойнауын пайдалану келісімшартының шарттарына сәйкес есепке жатқызу әдісімен төленген импортталатын тауарлардың құны көрсетіледі;

      16) 300.00.020 В жолында жер қойнауын пайдалануға арналған келісімшарттың талаптарына сәйкес тауарлардың импорты бойынша есепке жатқызу әдісімен төленген қосылған құн салығының сомасы көрсетіледі;

      17) 300.00.021 жолында 300.00.013 А, 300.00.014 А, 300.00.015, 300.00.016 А, 300.00.017, 300.00.018, 300.00.020 А және 300.00.026 А жолдарының айқындалатын (300.00.013 А + 300.00.014 А + 300.00.015 + 300.00.016 А + 300.00.017 + 300.00.018+ 300.00.020 А + 300.00.026 A) тауарларды, жұмыстарды, қызметтерді сатып алу бойынша айналымның жалпы сомасы көрсетіледі;

      18) 300.00.022 жолында Салық кодексінің 258 және 259-баптарында көзделген жағдайларда және тәртіпте жүргізілетін есепке жатқызылатын қосылған құн салығы сомасын түзету көрсетіледі. Бұл жолдың теріс мәні болуы мүмкін. Аталған жолға 300.06.024 В жолында көрсетілген сома көшіріледі;

      19) 300.00.023 жолында 300.00.024 жолында көрсетілген қосылған құн салығының сомасын қоспағанда, салық кезеңі үшін есепке жатқызылатын қосылған құн салығының жалпы сомасы көрсетіледі. 300.00.013 В, 300.00.014В, 300.00.016 В, 300.00.019 В, 300.00.020 В, 300.00.022 В жолдарының сомасы (300.00.01 В + 300.00.014 В + 300.00.016 В + 300.00.019 В + 300.00.020 В – 300.00.022 В) ретінде айқындалады. Бұл жолды 300.00.024 жолын толтыратын қосылған құн салығын есепке жатқызудың барабарлық және бөлек есептеу әдісін қолданатын салық төлеуші толтырмайды;

      20) 300.00.024 жолында қосылған құн салығының төлеушісі есепке жатқызудың барабарлық және бөлек есептеу әдісін қолданған жағдайда, салық төлеушісі дербес анықтайтын, салық кезеңі үшін есепке жатқызылатын қосылған құн салығының сомасы көрсетіледі, атап айтқанда:

      Салық кодексінің 260-бабы 3, 4 және 5-тармақтарына сәйкес бір мезгілде қосылған құн салығы сомаларын есепке жатқызудың барабар және бөлек есептеу әдісін пайдаланған жағдайда Салық кодексінің 249-бабы 1-тармағына сәйкес қосылған құн салығынан босатылған айналымдары болған кезде салық төлеушілер;

      Салық кодексінің 262-бабы 2-тармағына сәйкес басқа алынған тауарлар, жұмыстар, қызмет көрсетулер бойынша қосылған құн салығын есепке жатқызудың барабар әдісін қолданған кезде кепілдікке берілген мүлікті (тауарларды) алуға және өткізуге байланысты айналымдар бойынша қосылған құн салығы сомаларын есепке бойынша бөлек есептеу әдісті қолдану құқығын пайдаланатын банктер, банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар, микрокредиттік ұйымдар;

      Салық кодексінің 262-бабы 3-тармағына сәйкес басқа алынған тауарлар, жұмыстар, қызмет көрсетулер бойынша қосылған құн салығын есепке жатқызудың барабар әдісін қолданған кезде мүлікті қаржы лизингіне беруге байланысты айналымдар бойынша қосылған құн салығы сомаларын есепке алу бойынша бөлек әдісті қолдану құқығын пайдаланатын лизинг берушілер;

      Салық кодексінің 262-бабы 5-тармағына сәйкес басқа алынған тауарлар, жұмыстар, қызмет көрсетулер бойынша қосылған құн салығын есепке жатқызудың барабар әдісін қолданған кезде коммерциялық кредит бере отырып, сауда делдалы ретінде сауда қызметін қаржыландыру шеңберінде мүлікті сатып алумен және берумен байланысты айналымдар бойынша қосылған құн салығы сомаларын есепке жатқызудың бөлек есептеу әдісін қолдану құқығын пайдаланатын ислам банктері;

      Аталған жол 300.00.024 I, 300.00.024 II, 300.00.024 III жолдарынан тұрады;

      21) 300.00.024 I жолында есепке жатқызудың барабарлық және бөлек есептеу әдістерін қолданған кезде барабарлық әдісі бойынша есепке жатқызылған қосылған құн салығының сомасы көрсетіледі;

      22) 300.00.024 II жолында есепке жатқызудың барабарлық және бөлек есептеу әдістерін қолданған жағдайда бөлек есептеу әдісі бойынша есепке жатқызылатын қосылған құн салығының сомасы көрсетіледі;

      23) 300.00.024 III есепке жатқызудың барабарлық және бөлек есептеу әдістері бойынша салық салынатын және салынбайтын айналымдар мақсатында пайдаланылатын тауарлар, жұмыстар, қызмет көрсетулер бойынша қосылған құн салығының сомасы көрсетіледі;

      24) 300.00.025 жолында салық кезеңі үшін қосылған құн салығын рұқсат етілген есепке жатқызу сомасы көрсетіледі. Жол 300.00.025 І, 300.00.025 ІІ, 300.00.025 ІІІ жолдарынан тұрады, қолданатын қосылған құн салығын есепке жатқызу әдісіне байланысты жолдардың бірі толтырылады;

      25) 300.00.025 І жолында есепке жатқызудың бөлек есептеу әдісі қолданылған кезде қосылған құн салығын рұқсат етілген есепке жатқызу сомасы көрсетіледі. Бұл жолға 300.00.023 жолының сомасы көшіріледі;

      26) 300.00.025 ІІ жолында 300.00.023 және 300.00.007 (300.00.023 х 300.00.007) жолдарының туындысы ретінде айқындалатын, есепке жатқызудың барабарлық әдісі қолданылған кезде қосылған құн салығының рұқсат етілген есепке жатқызу сомасы көрсетіледі;

      27) 300.00.025 ІІІ жолында ((300.00.024I x 300.00.09) + 300.00.024 III x 300.00.007) + 300.00.024 II) формуласы бойынша айқындалатын, бөлек есептеу және барабарлық әдістері қолданылған кезде қосылған құн салығының рұқсат етілген есепке жатқызу сомасы көрсетіледі;

      28) 300.00.026 А жолында 300.00.020 А жолында көрсетілген импортталатын тауарларды қоспағанда қосылған құн салығы Енгізу туралы Заңның 49-бабы 74 және 49-1-бабының 19-абзацтарына сәйкес есепке жатқызу әдісімен төленген импортталатын тауарлар құны көрсетіледі. Бұл жолға 300.04.001 А жолында көрсетілген сома көшіріледі;

      29) 300.00.026 В жолында 300.00.020 В жолында көрсетілген импортталатын тауарлар бойынша қосылған құн салығын қоспағанда салық Енгізу туралы Заңның 49-бабы 74 және 49-1-бабының 19-абзацтарына сәйкес есепке жатқызу әдісімен төленген импортталатын тауарлар бойынша қосылған құн салығы сомасы көрсетіледі. Бұл жолға 300.04.001 В жолында көрсетілген сома көшіріледі.

      18. "Салық кезеңі үшін ҚҚС бойынша есептер" деген бөлімде толтыру кезінде егер салық төлеуші 300.12 қосымшасын табыс еткен жағдайда осы бөлімде көзделген формулалардың қолданылмайтынын ескеру қажет. 300.00.027 I-ден 300.00.027 II аралығындағы тиісті жолдарға

      300.12.025 I-ден және 300.12.025 ІI-ге дейінгі әрбір тиісті жолдардан сома көшіріледі.

      "Салық кезеңі үшін ҚҚС бойынша есептер" деген бөлімде:

      300.00.027 жолында есепті салық кезеңі үшін есептелген қосылған құн салығының сомасы көрсетіледі, 300.00.027 І және 300.00.027 ІІ жолдарынан тұрады:

      1) 300.00.027 I жолында салық кезеңі үшін бюджетке төленуге тиіс салық сомасы көрсетіледі. Аталған жол:

      есепке жатқызудың бөлек есептеу әдісі кезінде 300.00.012, 300.00.025 І және 300.00.026 В (300.00.012 – 300.00.025 І – 300.00.026 В) жолдарының айырмасы ретінде;

      есепке жатқызудың барабарлық әдісі кезінде 300.00.012, 300.00.025 ІІ және 300.00.026 В (300.00.012 – 300.00.025 ІІ – 300.00.026 В) жолдарының айырмасы ретінде;

      есепке жатқызудың барабарлық және бөлек есептеу әдістерін қолданған кезде 300.00.012, 300.00.025 ІІІ және 300.00.026 В (300.00.012 – 300.00.025 ІІІ – 300.00.026 В) жолдарының айырмасы ретінде айқындалады;

      2) 300.00.027 ІІ жолында есепке жатқызылатын қосылған құн салығы сомасының есепті салық кезеңі үшін есептелген салықтан асып кету сомасы көрсетіледі.

      Аталған жол:

      есепке жатқызудың бөлек есептеу әдісі кезінде (300.00.025 І+300.00.026 В – 300.00.012) формуласы бойынша;

      есепке жатқызудың барабарлық әдісі кезінде (300.00.025 ІІ+300.00.026 В – 300.00.012) формуласы бойынша;

      есепке жатқызудың барабарлық және бөлек есептеу әдістерін қолданған кезде (300.00.025 ІІІ + 300.00.026 В – 300.00.012) формуласы бойынша айқындалады.

      3) 300.00.028 жолында есепті салық кезеңі үшін қосылған құн салығының асып кетуін есептемей, алдыңғы салық кезеңдерінен көшірілген өспелі қорытындымен қосылған құн салығының асып кету сомасы көрсетіледі. Бұл жолды ауыл шаруашылығы өнімдерін қайта өңдеуді жүзеге асыратын және Салық кодексінің 267-бабын пайданалатын салық төлеушілер толтырады;

      4) 300.00.029 жолында 300.00.028 жолы шегерілгеннен кейін бюджетке төленуі тиіс қосылған құн салығының сомасы көрсетіледі. Бұл жолды егер 300.00.027 I жолының сомасы 300.00.028 жолының сомасынан асып кеткен шартта ауыл шаруашылығы өнімдерін қайта өңдеуді жүзеге асыратын және Салық кодексінің 267-бабын пайданалатын салық төлеушілер толтырады. Жолдың сомасы (300.00.027 I – 300.00.028) формуласы бойынша айқындалады. Егер 300.00.028 жолы нөлдік мәнге тең болса, онда бұл жолға 300.00.027 I жолының сомасы көрсетіледі. 300.00.029 жолы 300.00.029 І жолын қосады;

      5) 300.00.029 І жолында Салық кодексінің 267-бабында көзделген 70%-ға азайтыла отырып бюджетке төлеуге жататын қосылған құн салығының сомасы көрсетіледі. 300.00.029 жолы мен 30 пайыздың туындысы (300.00.029 І х 30%) ретінде айқындалады;

      6) 300.00.030 жолында егер 300.00.028 жолы нөлдік емес мәнге тең және 300.00.027 І жолының сомасы 300.00.028 жолының сомасынан асып түскен жағдайда салық төлеушінің дербес шотында қосылған құн салығын азайту сомасы көрсетіледі. Бұл жолды ауыл шаруашылығы шикізатын қайта өңдеуді жүзеге асыратын және Салық кодексінің 267-бабын пайданалатын салық төлеушілер толтырады. Жолдың сомасы 300.00.029 және 300.00.029 I жолдарының айырмасы ретінде айқындалады.

      7) 300.00.031 жолында шегерілгеннен кейін кейінгі салық кезеңдеріне көшірілетін қосылған құн салығының асып кету сомасы көрсетіледі. Бұл жолды ауыл шаруашылығы шикізатын қайта өңдеуді жүзеге асыратын және Салық кодексінің 267-бабын пайданалатын салық төлеушілер толтырады. Жол:

      егер 300.00.027 I және 300.00.028 жолдары нөлдік емес мәнде толтырылған және 300.00.028 жолының сомасы 300.00.027 I жолының сомасынан асып кеткен жағдайда 300.00.028 және 300.00.027 I жолдарының айырмасы (300.00.028 - 300.00.027 I) ретінде;

      егер 300.00.027 ІI және 300.00.028 жолдары нөлдік емес мәнде толтырылса, 300.00.028 және 300.00.027 II жолдарының сомасы (300.00.028 + 300.00.027 II) ретінде айқындалады. Егер 300.00.027 II жолы нөлдік мәнге тең болса, онда 300.00.031 жолының сомасы 300.00.028 жолының сомасы болып табылады немесе егер 300.00.028 жолы нөлдік мәнге тең болса, онда 300.00.031 жолының сомасы 300.00.027 ІІ жолының сомасы болып табылады.

      Бұл жол егер 300.00.027 I жолының сомасы 300.00.028 жолының сомасынан асып кеткен жағдайда толтырылмайды.

      8) 300.00.032 жолында нөлдік ставка бойынша салық салынатын айналымдар мақсатында пайдаланылған тауарлар, жұмыстар, қызметтер бойынша қосылған құн салығының сомасы көрсетіледі. Жолды Енгізу туралы Заңның 25-бабы 2-тармағында және Салық кодексінің 272-бабы 3-тармағында көзделген шарттарды орындаған қосылған құн салығын төлеушілер толтырмайды.

      19. "ҚҚС асып кетуін қайтару туралы талап" деген бөлімде:

      1) 300.00.033 жолында Енгізу туралы Заңның 12-бабына және Салық кодексінің 272-бабына сәйкес есепке жатқызылатын қосылған құн салығының есептелген салық сомасынан асып кетуін қайтару туралы талап көрсетіледі. Бұл жол егер "Қосылған құн салығын төлеуші туралы жалпы ақпарат" бөлімінде 5 жолында "қосымша", "хабарлама бойынша қосымша" декларация түрі белгіленген жағдайда, сондай-ақ егер салық төлеуші Салық кодексінің 273-бабы 5-тармағында көрсетілген санаттардың біріне жатқызылған жағдайда толтырылмайды;

      2) 300.00.033 І жолындағы торкөз егер салық төлеуші Салық кодексінің 274-бабына сәйкес ҚҚС асып кетуін қайтарудан бас тартқан жағдайда белгіленеді;

      3) 300.00.033 IІ жолында қосылған құн салығын төлеуші осы қосылған құн салығының асып кету сомасын қайтару туралы талапты беретін салық кезеңі көрсетіледі. Егер 300.00.033 жолы толтырылған болса, онда аталған жол міндетті түрде толтырылуға жатады.

      20. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі. Егер декларацияны дара кәсіпкер табыс етсе, оның дара кәсіпкерді мемлекеттік тіркеу туралы куәлігіне сәйкес тегі, аты, әкесінің аты (ол болған кезде);

      2) декларацияның тапсырылған күні көрсетіледі.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан жері бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларация табыс етілген күн көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Нөлдік ставка бойынша салық салынатын сату бойынша айналым –
300.01-нысанын жасау

      21. Аталған нысан нөлдік ставка бойынша қосылған құн салығы салынатын айналымдар туралы, сондай-ақ нөлдік ставка бойынша айналымдар мақсатында пайдаланылған тауарлар, жұмыстар, қызметтер бойынша есепке жатқызылған қосылған құн салығының сомалары туралы ақпаратты егжей-тегжейлі көрсетуге арналған.

      300.01-қосымшасы егер 300.00-нысанының "Салық төлеуші туралы жалпы ақпарат" бөліміндегі "Табыс етілген қосымшалар" 12 "Табыс етілген қосымшалар" жолында "01" торкөзі белгіленген болса, толтырылады.

      22. "Нөлдік ставка бойынша салық салынатын өткізу бойынша айналым" бөлімінде Салық кодексінің 31 және 37-1-тарауларына сәйкес нөлдік ставка бойынша салық салынатын айналымдар көрсетіледі.

      Бұл бөлімде:

      1) 300.01.001 жолында тауарларды экспортқа өткізу бойынша айналым көрсетіледі. Аталған жол 300.01.001 І, 300.01.001 II және 300.01.001 III жолдарын қамтиды;

      2) 300.01.001 І жолында тауарларды кеден одағының мүшесі болып табылмайтын мемлекетке экспортқа өткізу бойынша айналым көрсетіледі;

      3) 300.01.001 ІІ жолында тауарларды Ресей Федерациясына экспортқа өткізу бойынша айналым көрсетіледі;

      3-1) 300.01.001 III жолында тауарларды Беларусь Республикасына экспортқа өткізу бойынша айналым көрсетіледі;

      4) 300.01.002 жолында халықаралық тасымалдау бойынша қызметтерді өткізу бойынша айналым көрсетіледі;

      5) 300.01.003 жолында нөлдік ставка бойынша салық салынатын басқа өткізулер көрсетіледі;

      6) 300.01.004 жолында 300.01.001 жолдан бастап 300.01.004 дейінгі жолдардың сомасы ретінде айқындалатын, нөлдік ставка бойынша қосылған құн салығы салынатын қорытынды өткізу бойынша айналым көрсетіледі.

      23. "Есепке жатқызылатын және нөлдік ставка бойынша салық салынатын айналымдар мақсатында пайдаланылған ҚҚС сомасы" деген бөлімде Енгізу туралы Заңның 25-бабы 2-тармағында және Салық кодексінің 272-бабы 3-тармағында көзделген шарттар орындалатын қосылған құн салығын төлеушілер толтырмайды.

      Осы бөлімде:

      1) 300.01.005 жолында тауарларды экспортқа өткізу бойынша айналым мақсатында пайдаланылған тауарлар, жұмыстар, қызметтер бойынша есепке жатқызылған қосылған құн салығының сомасы көрсетіледі;

      2) 300.01.006 жолында халықаралық тасымалдау бойынша қызметтерді өткізу бойынша айналым мақсатында пайдаланылған тауарлар, жұмыстар, қызметтер бойынша есепке жатқызылған қосылған құн салығының сомасы көрсетіледі;

      3) 300.01.007 жолында нөлдік ставка бойынша салық салынатын басқа да өткізулер көрсетіледі;

      4) 300.01.008 жолында нөлдік ставка бойынша салық салынатын айналым мақсаттары үшін пайдаланылған тауарлар, жұмыстар, қызметтер бойынша есепке жатқызылған қосылған құн салығының жиынтық сомасы көрсетіледі. Бұл жол 300.01.005 жолдан бастап 300.01.007 дейінгі жолдардың сомасы ретінде айқындалады.

      300.01.004 жолының сомасы 300.00.002 жолына көшіріледі.

      300.01.008 жолының сомасы 300.00.032 жолына көшіріледі.

4. Қосылған құн салығынан босатылған тауарларды, жұмыстарды,
қызметтерді өткізу және олардың импорты бойынша айналымдар және
–300.02-нысанын жасау

      24. Бұл нысан Салық кодексінің 33-тарауына және 276-15-бабының 1-тармағына сәйкес қосылған құн салығынан босатылған тауарларды, жұмыстарды, қызметтерді өткізу және олардың импорты бойынша айналымдарды егжей-тегжейлі көрсетуге арналған.

      300.02-қосымшасы 300.00-нысанының "ҚҚС төлеуші туралы жалпы ақпарат" бөліміндегі 12 "Табыс етілген қосымшалар" жолында "02" торкөзі белгіленген жағдайда толтырылады.

      25. "ҚҚС босатылған өткізу бойынша айналымдар" деген бөлімде:

      1) 300.02.001 жолында Салық кодексінің 248-254-баптарына сәйкес қосылған құн салығынан босатылған және енгізу туралы Заңның 49-бабының нормаларына сәйкес келетін тауарларды, жұмыстарды, қызметтерді өткізу бойынша айналымдар сомасы көрсетіледі;

      2) 300.02.002 жолында осындай босатуды көздейтін халықаралық шарттарға сәйкес қосылған құн салығынан босатылған тауарларды, жұмыстарды, қызметтерді өткізу бойынша айналым көрсетіледі;

      3) 300.02.003 жолында Салық кодексі 276-15-бабы 1-тармағының 2) тармақшасына сәйкес Қазақстан Республикасының аумағына кеден одағына мүше мемлекеттердің аумағынан әкелінген тауарды қалпына келтіруді, құрамдас бөліктерін алмастыруды қоса алғанда, оны жөндеу жөніндегі қызметтерді өткізу бойынша айналымдар көрсетіледі;

      4) 300.02.004 жолында Салық кодексі 276-15-бабы 2-тармағының 2) тармақшасында көрсетілген тауарлардан өндірілген тауарларды өткізу бойынша айналымдар көрсетіледі;

      5) 300.02.005 жолында Қазақстан Республикасының лизинг алушы салық төлеушісі лизинг шарты бойынша кеден одағына мүше басқа мемлекеттің лизинг берушісіне төлейтін сыйақысы бойынша айналымдар көрсетіледі;

      6) 300.02.006 жолында 300.02.001 жолдан бастап 300.02.005 дейінгі жолдардың сомасы ретінде айқындалатын, қосылған құн салығынан босатылған тауарларды, жұмыстарды, қызметтерді сату бойынша айналымдардың жиынтық сомасы көрсетіледі.

      26. "ҚҚС босатылған импорт" деген бөлімде:

      1) 300.02.007 жолында Салық кодексінің 255-бабына сәйкес қосылған құн салығынан босатылған импорт көрсетіледі. Аталған жол 300.02.007 І, 300.02.007 ІІ, 300.02.007 ІІІ, 300.02.007 ІV, 300.02.007 V жолдарын қамтиды;

      2) 300.02.007 І жолында Қазақстан Республикасының Үкіметі белгілейтін тәртіпте гуманитарлық көмек ретінде әкелінетін акцизделетін тауарларды қоспағанда, тауарлардың сомасы көрсетіледі;

      3) 300.02.007 ІІ жолында техникалық көмек көрсетуді қоса алғанда, мемлекет, мемлекеттердің үкіметтері, халықаралық ұйымдар желілері бойынша қайырымдылық көмек мақсатында әкелінетін, акцизделетіндерді қоспағанда, тауарлардың сомасы көрсетіледі;

      4) 300.02.007 ІІІ жолында салық төлеуден босатуды белгілейтін кеден рәсімдерінде Қазақстан Республикасының және (немесе) кеден одағының кеден заңнамасына сәйкес декларациялануға жататын тауарлардың сомасы көрсетіледі;

      5) 300.02.007 ІV жолында кез келген нысандағы дәрілік заттардың, оның ішінде дәрілерілік субстанцияларды; протездік-ортопедиялық бұйымдарды, сурдотифлотехниканы және медициналық (ветеринариялық) техниканы қоса алғанда, медициналық (ветеринариялық) мақсаттағы бұйымдар; кез келген нысандағы дәрілік заттарды шығаруға арналған материалдар, жабдықтар және жинақтаушы материалдар, оның ішінде субстанция-дәрілер, протездік-ортопедиялық бұйымдарды және медициналық (ветеринариялық) техниканы қоса алғанда, медициналық (ветеринариялық) мақсаттағы бұйымдардың сомасы көрсетіледі;

      6) 300.02.007 V жолында Салық кодексінің 255-бабына және (немесе) халықаралық шарттарға сәйкес қосылған құн салығынан босатылған өзге де импорт сомасы көрсетіледі;

      7) 300.02.008 жолында қызметін 2009 жылдың 1 каңтарына дейін инфрақұрылымдық жобаны жүзеге асыруға Қазақстан Республикасының Үкіметімен жасалған концессиялық келісімшарттың шеңберінде жүзеге асыратын заңды тұлға, оның мердігерлері әкелген тауарлардың импорты көрсетіледі;

      8) 300.02.009 жолында кеден одағына мүше мемлекеттердің аумақтарынан қайта өңдеуге арналған тауарларды, сондай-ақ Салық кодексінің 276-15-бабы 2-тармағының 2) тармақшасына сәйкес тауарларды қайта өндеу бойынша операциялар олардың көмегімен жүзеге асырылатын тауарларды Қазақстан Республикасының аумағына әкелу көрсетіледі;

      9) 300.02.010 жолында Салық кодексінің 276-15-бабы 3-тармағына сәйкес тізбеде көзделген тауарларды Қазақстан Республикасының аумағына уақытша әкелу көрсетіледі;

      10) 300.02.011 жолында 300.02.007-ден бастап 300.02.010 дейінгі жолдардың сомасы ретінде айқындалатын ҚҚС босатылған қорытынды импорт сомасы көрсетіледі.

      300.02.006 жолының сомасы 300.00.005 жолына көшіріледі.

      300.02.0011 жолының сомасы 300.00.017 жолына көшіріледі.

5. Қосылған құн салығын төлеу мерзімі өзгертілген тауарлар
импорты – 300.03-нысанын жасау

      27. Бұл нысан тауарлар импорты жүзеге асырылған және Енгізу туралы Заңның 49-бабы 28-50-абзацтарына сәйкес қосылған құн салығын төлеу мерзімі өзгертілген салық кезеңі үшін декларация жасау кезінде де, кейінгі салық кезеңдері үшін декларация жасау кезінде де қосылған құн салығы бойынша берешекті толық өтегенге дейін толтырылады.

      300.03-қосымшасы егер 300.00-нысанының "ҚҚС төлеуші туралы жалпы ақпарат" бөліміндегі 12 "Табыс етілген қосымшалар" жолында "03" торкөзі белгіленген жағдайда толтырылады.

      28. "ҚҚС төлеу мерзімі өзгертілген тауарлар импорты" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында импорт түрінің коды көрсетіледі:

      1 – өнеркәсіптік қайта өңдеу үшін тауарлар импорты;

      2 – су, газ, электр қуаты импорты;

      3) С бағанында тауарларға арналған декларацияның анықтамалық нөмірі және күні көрсетіледі. Кеден одағына мүше мемлекеттердің аумағынан тауарлар импорты кезінде осы бағанда салық төлеушіге берілетін 328.00 нысанының Тауарларды әкелу және жанама салықтардың төленгені туралы өтініштің нөмірі және күні көрсетіледі;

      4) D бағанында тауарларға арналған декларацияға сәйкес қосылған құн салығының сомасы көрсетіледі. Кеден одағына мүше мемлекеттердің аумағынан тауарлар импорты кезінде осы бағанда 328.00-нысанының Тауарларды әкелу және жанама салықтардың төленгені туралы өтінішке сәйкес қосылған құн салығының сомасы көрсетіледі;

      5) Е бағанында салықты өтеу үшін мерзім (өзгертілген) көрсетіледі. Кеден одағына мүше мемлекеттерден импортталған тауарлар бойынша Қазақстан Республикасының аумағына кеден одағына мүше мемлекеттердің аумағынан импортталған тауарлар бойынша қосылған құн салығын төлеу мерзімін өзгерту Салық кодексінің 276-6-бабы 2-тармағына сәйкес осындай тауарларды есепке алған күннен бастап үш айдан аспайтын мерзімге жүргізіледі.

      6) F бағанында төлеу мерзімі өзгертілген салықтың сомасы бойынша берешекті өтеу есебіне Енгізу туралы Заңның 49-бабы 47-абзацына сәйкес есепті салық кезеңінде есепке жатқызылатын қосылған құн салығының сомасы көрсетіледі. Көрcетілген салықтың сомасы есепті салық кезеңі үшін жасалған 300.00 нысанының 300.00.011 және 300.00.012 жолдарында көрсетілген сомалар мен 300.00.013 жолында көрсетілген сомалардың айырмасы ретінде анықталады, яғни 300.00.013 – (300.00.011 + 300.00.012);

      7) G бағанында алдыңғы салық кезеңдерінде Енгізу туралы Заңның 49-бабы 47-абзацына сәйкес өтелген, қосылған құн салығының сомасы көрсетіледі. Аталған бағанға С бағанында көрсетілген тауарларға арналған декларацияның анықтамалық нөміріне сәйкес және (немесе) 328.00-нысанның Тауарларды әкелу және жанама салықтардың төленгені туралы өтініш нөміріне сәйкес алдыңғы салық кезеңі үшін F бағанының тиісті жолдарында көрсетілген сомалар көшіріледі;

      8) H бағанында D бағанының тиісті жолдарының F және G бағандары жолдарының сомасынан айырмасы ретінде (D–F+G) айқындалатын үш айлық мерзімнің ішінде өткізілген тауарлар бойынша бюджетпен өзара есеп айырысумен өтелмеген қосылған құн салығының сомасы көрсетіледі;

      9) І бағанында бюджет сыныптамасының тиісті коды көрсетіледі;

      10) J бағанында импортталатын тауарлар бойынша есепті салық кезеңінде бюджетке нақты төленген қосылған құн салығының сомасы көрсетіледі;

      11) K бағанында импортталатын тауарлар бойынша алдыңғы салық кезеңіндерінде төленген қосылған құн салығының сомасы көрсетіледі. Аталған бағанға С бағанында көрсетілген тауарларға арналған декларацияның анықтамалық нөміріне сәйкес және (немесе) Тауарларды әкелу және жанама салықтардың төленгені туралы өтініш нөміріне сәйкес алдыңғы салық кезеңі үшін J бағанының тиісті жолдарында көрсетілген сомалар көшіріледі;

      12) L бағанында бюджетке төленуге жататын салық бойынша берешек сомасы көрсетіледі. Аталған сома D бағанының тиісті жолдарының F, G, J және K бағандары жолдарына айырмасы ретінде айқындалады;

      13) 0000001 жиынтық жолында өнеркәсіптік қайта өңдеуге арналған үшін тауарлар импорты бойынша жиынтық сомалар көрсетіледі;

      14) 0000002 жиынтық жолында су, газ, электр қуаты импорты бойынша жиынтық сомалар көрсетіледі.

      J бағаны 0000001, 0000002 жолдарының жиынтық сомасы 300.00.019 жолына көшіріледі.

6. Қосылған құн салығы есепке жатқызу әдісімен төленетін тауарлар импорты – 300.04-нысанын жасау

      29. Аталған нысан кедендік ресімдеу кезінде қосылған құн салығы Енгізу туралы Заңның 49-бабы 52-77-абзацтарында және 49-1-бабында көзделген есепке жатқызу әдісімен төленетін салық кезеңінің ішінде жүзеге асырылған тауарлар импорты (оның ішінде кеден одағына мүше мемлекеттерден) бойынша ақпаратты егжей-тегжейлі көрсетуге арналған.

      300.04-қосымшасы егер 300.00-нысанының "ҚҚС төлеуші туралы жалпы ақпарат" бөліміндегі 12 "Табыс етілген қосымшалар" жолында "04" торкөзі белгіленген жағдайда толтырылады.

      30. "Есепке жатқызу әдісімен төленетін тауарлар импорты бойынша ҚҚС есептеу" деген бөлімде:

      1) 300.04.001 А жолында қосылған құн салығы есепке жатқызу әдісімен төленетін салық салынатын импорттың сомасы көрсетіледі. Аталған жол 300.04.001 I А, 300.04.001 II А, 300.04.001 III А, 300.04.001 IV А, 300.04.001 V А, 300.04.001 VI А, 300.04.001 VII А, 300.04.001 VIII А, 300.04.001 IХ А жолдарын қамтиды;

      2) 300.04.001 І А жолында импортталған жабдықтың сомасы көрсетіледі;

      3) 300.04.001 ІІ А жолында импортталған ауыл шаруашылығы техникасының сомасы көрсетіледі;

      4) 300.04. 001 ІІІ А жолында импортталған автомобиль көлігінің ауыр жүк таситын жылжымалы құрамының сомасы көрсетіледі;

      5) 300.04.001 ІV А жолында импортталған ұшақтар мен тікұшақтардың сомасы көрсетіледі;

      6) 300.04.001 V А жолында импортталған теміржол локомативтері мен вагондардың сомасы көрсетіледі;

      7) 300.04.001 VІ А жолында импортталған теңіз кемелерінің сомасы көрсетіледі;

      8) 300.04.001 VІІ А жолында импортталған қосалқы бөлшектердің сомасы көрсетіледі;

      9) 300.04.001 VІІІ А жолында импортталған пестицидтердің (улы химикаттардың) сомасы көрсетіледі;

      10) 300.04.001 ІХ А жолында импортталған асыл тұқымды жануарлар барлық түрі және қолдан ұрықтандыруға арналған жабдықтың сомасы көрсетіледі;

      11) 300.04.001 В жолында есепке жатқызу әдісімен төленетін тауарлар импорты бойынша қосылған құн салығының сомасы көрсетіледі. Аталған жол 300.04.001 I В, 300.04.001 II В, 300.04.001 III В, 300.04.001 IV В, 300.04.001 V В, 300.04.001 VI В, 300.04.001 VII В, 300.04.001 VIII В, 300.04.001 IХ В жолдарын қамтиды;

      12) 300.04.001 І В жолында импортталған жабдық бойынша қосылған құн салығының сомасы көрсетіледі;

      13) 300.04.001 ІІ В жолында импортталған ауыл шаруашылығы техникасы бойынша қосылған құн салығының сомасы көрсетіледі;

      14) 300.04.001 ІІІ В жолында автомобиль көлігінің ауыр жүк таситын жылжымалы құрамы бойынша қосылған құн салығының сомасы көрсетіледі;

      15) 300.04.001 ІV В жолында импортталған ұшақтар және тік ұшақтар бойынша қосылған құн салығының сомасы көрсетіледі;

      16) 300.04.001 V В жолында импортталған теміржол локомотивтері мен вагондары бойынша қосылған құн салығының сомасы көрсетіледі;

      17) 300.04.001 VІ В жолында импортталған теңіз кемелері бойынша қосылған құн салығының сомасы бойынша көрсетіледі;

      18) 300.04.001 VІІ В жолында импортталған қосалқы бөлшектер бойынша қосылған құн салығының сомасы көрсетіледі;

      19) 300.04.001 VІІІ В жолында импортталған (улы химикаттарға) пестицидтер бойынша қосылған құн салығының сомасы көрсетіледі;

      20) 300.04.001 ІХ В жолында импортталған барлық асыл тұқымды жануарлардың барлық түрі және қолдан ұрықтандыруға арналған жабдықтар бойынша қосылған құн салығының сомасы көрсетіледі.

      300.04.001 А жолының сомасы 300.00.026 А жолына көшіріледі.

      300.04.001 В жолының сомасы 300.00.012 және 300.00.026 В жолдарына көшіріледі.

7. Резидент еместен сатып алынған жұмыстар, қызметтер –
300.05-нысанын жасау

      31. Бұл нысан Салық кодексінің 241-бабына сәйкес резидент емес үшін төлеуге жататын және төленген қосылған құн салығының сомалары туралы мәліметтерді егжей-тегжейлі көрсетуге арналған.

      300.05-қосымшасы 300.0-нысанының "ҚҚС төлеуші туралы жалпы ақпарат" бөліміндегі 12 "Табыс етілген қосымшалар" жолында "05" торкөзі белгіленген жағдайда толтырылады.

      32. "Есепті салық кезеңінде резидент еместен сатып алынған жұмыстар, қызметтер бойынша" деген бөлімде:

      1) 300.05.001 жолында резидент еместен сатып алынған жұмыстарды, қызметтерді өткізу бойынша салық салынатын айналым көрсетіледі. Салық салынатын айналымның мөлшері Салық кодексінің 241-бабының 2-тармағына сәйкес айқындалады;

      2) 300.05.002 жолында қосылған құн салығының 300.05.001 жолында көрсетілген айналым бойынша резидент емес үшін төленуге жататын сомасы көрсетіледі. Аталған жол 300.05.001 жолы толтырылған жағдайда міндетті түрде толтырылуға жатады;

      3) 300.05.003 жолында 300.05.001 жолында көрсетілген айналым бойынша бюджетке нақты төленген қосылған құн салығының сомасы көрсетіледі. Аталған жолға Енгізу туралы Заңның 31-бабына сәйкес резидент емес үшін төленуге жататын қосылған құн салығы бойынша бересіні өтеу есебіне есепке жатқызылған бюджетке артық төленген салықтың сомасы да енгізіледі;

      33. "Алдыңғы салық кезеңдерінде резидент еместен сатып алынған жұмыстар мен қызметтер бойынша" бөлімінде резидент емес үшін қосылған құн салығының сомасын төлеу есепті салық кезеңінде бір бөлігі немесе толық жүргізілген алдыңғы салық кезеңдерінде резидент еместен сатып алынған жұмыстар, қызметтер бойынша мәліметтер көрсетіледі:

      1) 300.05.004 жолында алдыңғы салық кезеңдерінде резидент еместен сатып алынған жұмыстар мен қызметтер бойынша салық салынатын айналым көрсетіледі. Аталған жол егер бюджетке төленуге жататын қосылған құн салығы белгіленген мерзімде төленбеген (немесе ішінара төленген) жағдайда толтырылады;

      2) 300.05.005 жолында 300.05.004 жолында көрcетілген айналым бойынша резидент емес үшін төленуге тиіс қосылған құн салығын, резидент еместе жататын төлеудің сомасы көрсетіледі;

      3) 300.05.006 жолында 300.05.004 жолында көрсетілген айналым бойынша салық кезеңінің ішінде бюджетке нақты төленген қосылған құн салығының сомасы көрсетіледі. Аталған жолға Енгізу туралы Заңның 31-бабына сәйкес резидент емес үшін төленуге жататын қосылған құн салығы бойынша бересіні өтеу есебіне есепке жатқызылған бюджетке артық төленген салықтың сомасы да енгізіледі;

      4) 300.05.007 жолында 300.05.003 және 300.05.006 жолдарының сомасы ретінде айқындалатын резидент еместен сатып алынған жұмыстар мен қызметтер бойынша салық кезеңінде бюджетке нақты төленген қосылған құн салығының жалпы сомасы көрсетіледі.

      300.05.001 жолының сомасы 300.00.014 А жолына көшіріледі.

      300.05.007 жолының сомасы 300.00.014 В жолына көшіріледі.

8. Салық салынатын және босатылған айналым мөлшерін және есепке
жатқызылған қосылған құн салығының сомасын түзету –
300.06-нысанын жасау

      34. Аталған нысан есепті салық кезеңінде жүргізілген салық салынатын және босатылған айналым мөлшерін және қосылған құн салығының сомасын түзетуді егжей-тегжейлі көрсетуге арналған. Салық салынатын және босатылатын айналымдар мөлшерін және қосылған құн салығының сомасын түзету Салық кодексінің 239 және 240-баптарында көзделген жағдайларда және тәртіпте жүргізіледі. Сондай-ақ бұл нысанда Салық кодексінің 258 және 259-баптарына сәйкес жүргізілген есепке жатқызылған қосылған құн салығының сомасын түзету бойынша мәліметтер көрсетіледі.

      300.06 қосымшасы егер 300.00-нысанының "ҚҚС төлеуші туралы жалпы ақпарат" бөліміндегі 12 "Табыс етілген қосымшалар" жолында "06" торкөзі белгіленген жағдайда толтырылады.

      Осы нысан жолдарының мәндері теріс және (немесе) оң болуы мүмкін. Босатылған айналым мөлшері түзетілген және нөлдік ставка бойынша салық салынатын айналым мөлшері түзетілген жағдайда "Салық салынатын және босатылатын айналым мөлшерін түзету" бөліміндегі "ҚҚС түзету сомасы" "В" бағаны толтырылмайды.

      Егер салық салынатын айналым мөлшерін түзетуді жүзеге асыру жағдайларын растайтын басқа да құжатта қосылған құн салығының сомасы көрсетілмеген жағдайда, онда бұл сома салық салынатын айналым мөлшерін түзету сомасына салық ставкасын қолдану жолымен анықталады.

      35. "Салық салынатын және босатылатын айналым мөлшерін түзету" деген бөлімде 300.06.001 А бастап 300.06.008 А дейінгі жолдар салық салынатын айналым мөлшерін түзету кезінде де, босатылған айналым мөлшері түзетілген де толтырылады.

      "Салық салынатын және босатылатын айналым мөлшерін түзету" деген бөлімде:

      1) 300.06.001 А жолында тауардың бір бөлігін немесе толық қайтарумен байланысты салық салынатын айналымды түзету сомасы көрсетіледі;

      2) 300.06.001 В жолында тауарлардың бір бөлігін немесе толық қайтарумен байланысты салық салынатын айналым бойынша қосылған құн салығын түзетудің сомасы көрсетіледі;

      3) 300.06.002 А жолында мәміленің шарттары өзгертілген тауарлар, жұмыстар, қызметтер бойынша салық салынатын айналымды түзету сомасы көрсетіледі;

      4) 300.06.002 В жолында мәміленің шарттары өзгертілген тауарлар, жұмыстар, қызметтер бойынша салық салынатын айналым бойынша қосылған құн салығын түзету сомасы көрсетіледі;

      5) 300.06.003 А жолында өткізілген тауарлар, жұмыстар, қызметтер үшін бағаның өзгеруіне, өтемақыға байланысты жүргізілген айналымды түзету сомасы көрсетіледі;

      6) 300.06.003 В жолында өткізілген тауарлар, жұмыстар, қызметтер үшін бағаның өзгеруіне, өтемақыға байланысты жүргізілген салық салынатын айналым бойынша қосылған құн салығын түзету сомасы көрсетіледі;

      7) 300.06.004 А жолында баға жеңілдігіне, сатулардан жеңілдікке байланысты салық салынатын айналымды түзету сомасы көрсетіледі;

      8) 300.06.004 B жолында баға жеңілдігіне, сатулардан жеңілдікке байланысты салық салынатын айналым бойынша қосылған құн салығын түзету сомасы көрсетіледі;

      9) 300.06.005 А жолында теңгемен төленген кезде өткізілген тауарлар, жұмыстар, қызметтер үшін құн айырмашылығы алынған кезде айналымды түзету сомасы көрсетіледі;

      10) 300.06.005 В жолында теңгемен төленген кезде өткізілген тауарлар, жұмыстар, қызметтер үшін құн айырмашылығы алынған кезде салық салынатын айналым бойынша қосылған құн салығын түзету сомасы көрсетіледі;

      11) 300.06.006 А жолында ыдысты қайтару кезінде айналымды түзету сомасы көрсетіледі;

      12) 300.06.006 В жолында ыдысты қайтару кезінде салық салынатын айналым бойынша қосылған құн салығын түзету сомасы көрсетіледі;

      13) 300.06.007 А жолында күмәнді міндеттемелерді тану кезінде айналымды түзету сомасы көрсетіледі;

      14) 300.06.007 В жолында күмәнді міндеттемелерді тану кезінде салық салынатын айналым бойынша қосылған құн салығын түзету сомасы көрсетіледі;

      15) 300.06.008 А жолында күмәнді міндеттемелер бойынша төлеу құнына салық салынатын айналымның мөлшерін ұлғайту кезінде айналымды түзету сомасы көрсетіледі;

      16) 300.06.008 В жолында күмәнді міндеттемелер бойынша төлеу құнына салық салынатын айналымның мөлшерін ұлғайту кезінде салық салынатын айналым бойынша қосылған құн салығын түзету сомасы көрсетіледі;

      17) 300.06.009 А жолында нөлдік ставка бойынша салық салынатын айналым мөлшерін түзету сомасын қоспағанда, салық салынатын айналым мөлшерін түзетудің жиынтық сомасы көрсетіледі және нөлдік ставка бойынша салық салынатын айналымдарды қоспағанда, салық салынатын айналымдар бойынша 300.06.001 А бастап 300.06.008 А дейінгі жолдардан сомаларды қосу жолымен айқындалады;

      18) 300.06.009 В жолында салық салынатын айналымдар бойынша 300.06.001 В бастап 300.06.008 В дейінгі жолдардан сомаларды қосу жолымен айқындалатын салық салық салынатын айналым бойынша қосылған құн салығын түзетудің жиынтық сомасы көрсетіледі;

      19) 300.06.010 А жолында нөлдік ставка бойынша салық салынатын айналымдар бойынша 300.06.001 А бастап 300.06.008 А дейінгі жолдардан сомаларды қосу жолымен анықталатын нөлдік ставка бойынша салық салынатын айналым мөлшерін түзетудің жиынтық сомасы көрсетіледі;

      20) 300.06.011 А жолында босатылған айналымдар бойынша 300.06.001 А бастап 300.06.008 А дейінгі жолдардан сомаларды қосу жолымен анықталатын босатылған айналым мөлшерін түзетудің жиынтық сомасы көрсетіледі

      36. "Есепке жатқызылатын ҚҚС сомасын түзету" деген бөлімде:

      1) 300.06.012 А жолында алдыңғы салық кезеңдерінде қосылған құн салығы есепке жатқызылған және есепті салық кезеңінде салық салынатын айналым мақсатында пайдаланылмаған тауарлар, жұмыстар, қызметтер бойынша айналымның түзету сомасы көрсетіледі;

      2) 300.06.013 А жолында жоғалған немесе бүлінген жағдайда тауарлар бойынша айналымды түзету сомасы көрсетіледі. Бұл жолдың мәні тек қана теріс болады;

      3) 300.06.014 А жолында нормадан тыс шығындар бойынша айналымды түзету сомасы көрсетіледі. Бұл жолды Қазақстан Республикасының заңнамасына сәйкес табиғи монополия субъектілері болып табылатын қосылған құн салығын төлеушілер толтырады;

      4) 300.06.015 А жолында жарғылық капиталға жарна ретінде берілген мүлік бойынша айналымды түзету сомасы көрсетіледі;

      5) 300.06.016 А жолында жеткізушіге бір бөлігі немесе толық қайтарылған тауарлар бойынша айналымды түзету сомасы көрсетіледі;

      6) 300.06.017 А жолында мәміленің шарттары өзгерген тауарлар, жұмыстар, қызметтер бойынша айналымды түзету сомасы көрсетіледі;

      7) 300.06.018 А жолында сатып алынған тауарлар, жұмыстар, қызметтер үшін бағаның, өтемақының өзгеруіне байланысты жүргізілетін айналымды түзету сомасы көрсетіледі;

      8) 300.06.019 А жолында баға жеңілдігіне, сатулардан жеңілдікке байланысты айналымды түзету сомасы көрсетіледі;

      9) 300.06.020 А жолында теңгеде төленген өткізілген тауарлар, жұмыстар, қызметтер құнындағы айырмашылық алынуына байланысты айналымды түзету сомасы көрсетіледі;

      10) 300.06.021 А жолында ыдыста қайтару кезінде айналымды түзету сомасы көрсетіледі;

      11) 300.06.022 А жолында күмәнді міндеттемелер, міндеттемелерді есептен шығару бойынша айналымды түзету сомасы көрсетіледі;

      12) 300.06.023 А жолында күмәнді міндеттемелерді тану кезінде қосылған құн салығы бойынша бұрын есепке жатқызуды түзету жүргізілген күмәнді міндеттемелер бойынша төлеу жүзеге асырылған кезде айналымды түзету сомасы көрсетіледі;

      13) 300.06.024 А жолында 300.06.012 А бастап 300.06.023 А аралығындағы жолдардың сомасы ретінде айқындалатын сатып алынған тауарлар, жұмыстар, қызметтер бойынша айналымды түзетудің жиынтық сомасы көрсетіледі;

      14) 300.06.012 В жолында алдыңғы салық кезеңдерінде қосылған құн салығы есепке жатқызылған және есепті салық кезеңінде салық салынатын айналым мақсатында пайдаланылмаған тауарлар, жұмыстар, қызметтер бойынша қосылған құн салығы бойынша есепке жатқызуды түзету сомасы көрсетіледі.

      Тауарлар, жұмыстар, қызметтер бойынша есепке жатқызуды түзету мынадай жолмен жүргізіледі:

      салық салынатын айналым мақсатында пайдаланылмаған негізгі құралдар бойынша түзетуге жататын қосылған құн салығының сомасы теңгерімдік құны бойынша, яғни амортизациялық аударымдарды шегерумен, қайта бағалау есепке алмай, негізгі құралды сатып алу сәтінде қолданыста болған қосылған құн салығының ставкасын қолдану жолымен айқындалады;

      бір бөлігі салық салынатын айналым мақсатында пайдаланылмаған тауарлық материалдық қорлар бойынша бұрын есепке жатқызылған қосылған құн салығының сомасын түзету салық салынатын айналым мақсатында пайдаланылмаған тауарлар бойынша есепке жатқызылған салық сомасының бөлігінде жүргізіледі;

      жұмыстарды, қызметтерді салық салынатын айналым мақсатында пайдаланбаған кезде түзету бұрын салық салынатын айналым мақсатында пайдаланылмаған жұмыстар, қызметтер бойынша жүргізіледі;

      15) 300.06.013 В жолында жоғалған немесе бүлінген жағдайда тауарлар бойынша қосылған құн салығы бойынша есепке жатқызуды түзетудің сомасы көрсетіледі. Аталған жолдың мәні тек қана теріс болуы тиіс;

      16) 300.06.014 В жолында нормадан тыс шығындар бойынша қосылған құн салығы бойынша есепке жатқызуды түзету сомасы көрсетіледі. Аталған жолды Қазақстан Республикасының заңнамасына сәйкес табиғи монополия субъектілері болып табылатын қосылған құн салығының төлеушілері толтырады;

      17) 300.06.015 В жарғылық капиталға жарна ретінде берілген мүлік бойынша қосылған құн салығы бойынша есепке жатқызуды түзетудің сомасы көрсетіледі;

      18) 300.06.016 В жолында жеткізушіге бір бөлігі және толық қайтарылған тауарлар бойынша қосылған құн салығын есепке жатқызуды түзетудің сомасы көрсетіледі;

      19) 300.06.017 В жолында мәміленің шарттары өзгерген тауарлар, жұмыстар, қызметтер бойынша қосылған құн салығын есепке жатқызуды түзетудің сомасы көрсетіледі;

      20) 300.06.018 В жолында сатып алынған тауарлар, жұмыстар, қызметтер үшін бағаның, өтемақының өзгеруіне байланысты жүргізілетін қосылған құн салығын есепке жатқызуды түзетудің сомасы көрсетіледі;

      21) 300.06.019 В жолында баға жеңілдігіне, сатулардан жеңілдікке байланысты қосылған құн салығын есепке жатқызуды түзетудің сомасы көрсетіледі;

      22) 300.06.020 В жолында теңгеде төленген өткізілген тауарлар, жұмыстар, қызметтер құнындағы айырмашылық алынуына байланысты қосылған құн салығын есепке жатқызуды түзетудің сомасы көрсетіледі;

      23) 300.06.021 В жолында ыдыста қайтару кезіндегі қосымша құн салығы бойынша есепке жатқызуды түзетудің сомасы көрсетіледі;

      24) 300.06.022 В жолында күмәнді міндеттемелер, міндеттемелерді есептен шығару бойынша қосылған құн салығы бойынша есепке жатқызуды түзетудің сомасы көрсетіледі;

      25) 300.06.023 В жолында күмәнді міндеттемелерді тану кезінде қосылған құн салығы бойынша бұрын есепке жатқызуды түзету жүргізілген күмәнді міндеттемелер бойынша төлеу жүзеге асырылған кезде қосылған құн салығы бойынша есепке жатқызуды түзетудің сомасы көрсетіледі;

      26) 300.06.024 В жолында 300.06.012 В бастап 300.06.023 В аралығындағы жолдардың сомасы ретінде айқындалатын қосылған құн салығы бойынша есепке жатқызуды түзетудің сомасы көрсетіледі.

      300.06.009 А жолының сомасы 300.00.003 А жолына көшіріледі.

      300.06.009 В жолының сомасы 300.00.003 В жолына көшіріледі.

      300.06.010 А жолының сомасы 300.00.002 А жолында есепке алынады.

      300.06.011 А жолының сомасы 300.00.005 А жолында есепке алынады.

      300.06.024 В жолының сомасы 300.00.022 жолына көшіріледі.

9. Есепті салық кезеңі ішінде өткізілген тауарлар, жұмыстар,
қызметтер бойынша шот-фактуралар тізілімі – 300.07-нысанын
жасау

      37. Аталған нысан өткізілген тауарлар, жұмыстар, қызметтер бойынша жазылған шот-фактуралар туралы мәліметтерді егжей-тегжейлі көрсетуге арналған. Есепті салық кезеңі үшін өткізу бойынша айналымдар болған кезде бұл қосымша міндетті түрде ұсынуға және толтыруға жатады.

      38. Осы нысанда өткізу бойынша айналымды жүзеге асыру күні есепті салық кезеңіне тұс келетін шот-фактуралар көрсетіледі.

      Есепті кезең ішінде өткізілген тауарлар, жұмыстар, қызметтер бойынша шот-фактуралар тізілімі (бұдан әрі – Тізілім) жазып берілген, соның ішінде комиссионерлер, комитенттер, сенім білдірушілер, сенім білдірілгендер, Салық кодексінің 233-бабы 2-тармағында белгіленген жағдайларда экспедиторлар, бірлескен қызмет туралы шартқа қатысушылар жазып берілген шот-фактуралар бойынша табыс етіледі.

      39. Тізілімде Қазақстан Республикасында қызметін жүзеге асырмайтын, оның ішінде филиал немесе өкілдік арқылы жүзеге асырмайтын резидент еместердің атына жазылған, сондай-ақ дара кәсіпкерлерді қоспағанда жеке тұлғаларға жазылған шот-фактуралар көрсетілмейді.

      40. "Өткізілген тауарлар, жұмыстар, қызметтер бойынша ҚҚС сомасы" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында өнім берушінің мәртебесі кириллицаның бас әріптерімен көрсетіледі. Аталған баған тауарлар, жұмыстар, қызметтер бірлескен қызмет туралы келісімшарты шеңберінде, комиссия, тапсырма, көлік экспедициялары, қаржы лизингі шарттары бойынша өткізілген жағдайда толтырылады. Егер өнім беруші комитент болса, онда "К" мәртебесі көрсетіледі; комиссионер – "М" мәртебесі көрсетіледі; сенім білдіруші – "Д" мәртебесі көрсетіледі; сенім білдірілген – "П" мәртебесі көрсетіледі; экспедитор – "Э" мәртебесі көрсетіледі; лизинг беруші – "Л" мәртебесі көрсетіледі. Егер тауарларды, жұмыстарды, қызметтерді өткізуді бірлескен қызмет туралы шарттары шеңберінде өнім беруші – бірлескен қызмет туралы шартқа қатысушы(лар) жүзеге асырса, онда бұл бағанда "С" мәртебесі көрсетіледі;

      3) С бағанында шот-фактурада көрcетілген сатып алушының салық төлеушінің тіркеу нөмірі көрсетіледі;

      4) D бағанында сатып алушының жеке сәйкестендіру (бизнес сәйкестендіру) нөмірі (болған жағдайда) көрсетіледі;

      5) Е бағанында шот-фактурада көрсетілген нөмірге сәйкес келуі тиіс араб цифрларымен шот-фактураның нөмірі көрсетіледі.

      Есепті кезең ішінде өткізілген тауарлар, жұмыстар, қызметтер бойынша шот-фактуралар тізілімі электронды түрде берілген кезде шот-фактура нөмірлерін көрсетуге арналған торкөздер саны шектелмейді;

      6) F бағанында салық салынатын немесе босатылған айналымды түзету кезінде шот-фактураның немесе Салық кодексінің 265-бабына сәйкес жазып берілген қосымша шот-фактураның жазып берілген күні көрсетіледі;

      7) G бағанында Салық кодексінің 448452-баптарына сәйкес арнаулы салық режимінде қызметін жүзеге асыратын салық төлеуші бойынша қызмет түрінің белгісі көрсетіледі. Бұл ретте бұл бағанда егер шот-фактура тек салық салуы жалпыға бірдей белгіленген тәртіпте жүзеге асырылатын қызметті жүзеге асыру мақсатында жазып берілсе, "1" белгіленеді; егер шот-фактура тек салық салуы Салық кодексінің 448452-баптарынасәйкес арнаулы салық режимі шеңберінде жүзеге асырылатын қызметті жүзеге асыру мақсатында жазып берілсе, "2" белгіленеді;

      8) Н бағанында қосылған құн салығын есепке алмағандағы шот-фактурада көрсетілген тауарлар, жұмыстар, қызмет көрсетулер құнының барлығы көрсетіледі;

      Бұл ретте тауарларды, жұмыстарды, қызметтерді сатып алушыға шот-фактураларды Салық кодексінің 264-бабында белгіленген ерекшеліктерді ескере отырып, жазып беретін салық төлеушілер бұл бағанда көлік экспедициясы шарты шеңберінде тасымалдаушылар және (немесе) өнім берушілер орындаған және көрсеткен жұмыстар мен қызметтердің құнын есепке ала отырып, шот-фактурада көрсетілген тауарларды, жұмыстарды, қызметтерді өткізу бойынша (салық салынатын және (немесе) салық салынбайтын) айналымдардың жалпы сомасын көрсетеді.

      Шот-фактураларды Салық кодексінің 263-бабы 18-тармағында белгіленген ерекшеліктерді ескере отырып тауарларды, жұмыстарды, қызмет көрсетулерді сатып алушыға жазып беретін комиссионерлер сатып алушыға өткізетін тауарлардың, жұмыстардың, қызметтердің құны негізінде комиссионер жазып берген шот-фактурада көрсетілген тауарларды, жұмыстарды, қызметтерді өткізу бойынша (салық салынатын және (немесе) салық салынбайтын) айналымдардың жалпы сомасын көрсетеді.

      Өзі беретін лизинг нысанасына шот-фактура жазып беретін лизинг берушілер бұл бағанда сыйақы және қосылған құн салығы сомалары енгізілместен, қаржы лизингінің шартына сәйкес барлық лизинг төлемдерінің жалпы сомасы негізінде шот-фактурада көрсетілген (салық салынатын немесе салық) айналым мөлшерін көрсетеді.

      Н бағанының жиынтық шамасы 300.07-нысанының бірінші бетіндегі 00000001 жолында ғана көрсетіледі және барлық беттердің осы бағанында көрсетілген барлық сомалардың қосындысымен айқындалады;

      9) I бағанында шот-фактурада көрcетілген қосылған құн салығының сомасы көрсетіледі. I бағанының жиынтық шамасы 300.07-нысанының бірінші бетіндегі 00000001 жолында ғана көрсетіледі және барлық беттердің осы бағанында көрсетілген барлық сомалардың қосындысымен айқындалады;

      10) J бағанында есепті салық кезеңі үшін есептелген қосылған құн салығының сомасы көрсетіледі.

      Мүлікті қаржы лизингіне беру кезінде бұл бағанда Салық кодексінің 238-бабы 10-тармағына сәйкес анықталған салық салынатын айналым бойынша есептелген қосылған құн салығының сомасы көрсетіледі.

      Салық кодексінің 263-бабы 11-тармағына сәйкес мерзімді баспа басылымдарын өткізу кезінде жазып берілген шот-фактура бойынша бұл бағанда Салық кодексінің 238-бабы 16-тармағына сәйкес айқындалған салық салынатын айналым бойынша есептелген қосылған құн салығының сомасы көрсетіледі.

      Салық кодексінің 235-бабының 1-тармағына сәйкес бірлескен қызмет туралы шарттың шеңберінде жазып берілген шот-фактура бойынша осы бағанда бірлескен қызмет туралы шарттың осы қатысушысына келетін қосылған құн салығының есептелген сомасы көрсетіледі.

      Салық кодексінің 235-бабының 3-тармағына сәйкес жазып берілген шот-фактура бойынша бірлескен қызмет туралы шарттың қатысушысына (қатысушыларына) өткізу жүзеге асырылған кезде бұл бағанда бірлескен қызмет туралы шарттың әрбір қатысушысына келетін қосылған құн салығының есептелген сомасы көрсетіледі. Бұл ретте бір шот-фактура Тізілімде бірлескен қызмет туралы шарт қатысушыларының санына қарай бірнеше жолда көрсетілуі мүмкін.

      J бағаны егер тиісті жолда І бағаны толтырылған жағдайда міндетті түрде толтыруға жатады. J бағанының жиынтық шамасы тек 300.07 нысанының бірінші бетінде 00000001 жолында көрсетіледі және барлық беттің осы бағанында көрсетілген барлық сомаларды қосу жолымен айқындалады.

      41. Тізілімге өзгерістер мен толықтырулар енгізу мыналар ескеріле отырып жүргізіледі:

      1) 300.00-нысанының ҚҚС бойынша декларацияның негізгі нысанында Салық кодексінің 63-бабы 3-тармағында көзделген салық есептілігінің түріне жатқызылуын есепке ала отырып, "қосымша" немесе "хабарлама бойынша қосымша" торкөздерінде белгі қою міндетті;

      2) Тізілімнің "ҚҚС төлеуші туралы жалпы ақпарат" бөлімінде салық төлеушінің тіркеу нөмірі, жеке сәйкестендіру (бизнес сәйкестендіру) нөмірі (болған кезде) және өзгерістер мен толықтырулар енгізілетін салық кезеңі көрсетіледі;

      3) Тізілімнің "Өткізілген тауарлар, жұмыстар, қызметтер бойынша ҚҚС сомасы" бөлімінің В, С, D, E, F, G, Н, I, J бағандарында қателік табылса, онда алдында көрсетілген қате шот-фактураның Тізілімнен жоюлуы жүзеге асырылады. Қате шот-фактураны жою үшін қосымша Тізілімде өзгерістер енгізу кезеңіндегі алдында табыс етілген Тізілімнің соңғы нөмірінен кейінгі нөмір көрсетіледі, В, С, D, E, F, G бағандарында алдында көрсетілген деректер көрсетіледі, ал Н, I, J бағандарындағы алдында көрсетілген сомалар алу белгісімен көрсетіледі. Одан кейін жаңа жолдан деректері мен сомалары дұрыс шот-фактуралар енгізіледі;

      4) Салық кезеңіндегі Тізілімді жаңа жолдармен толықтырған жағдайда өзгертулер енгізу кезеңіндегі алдында табыс етілген Тізілімнің соңғы нөмірінен кейінгі нөмір көрсетіледі.

      42. Қағидалардың 41-тармағы 3) және 4) тармақшаларын қолданған кезде егер кезекті декларациядан кейін қосымша декларация бірінші рет табыс етілсе, онда Тізілімді толықтыру немесе Тізілімнің жолдарын жою кезінде кезекті декларация Тізілімінің соңғы нөмірінен кейінгі нөмір көрсетілетінін ескерген жөн.

      Егер алдында қосымша декларациялар табыс етілген кезекті декларацияға қосымша декларация табыс етілсе, онда Тізілімді толықтыру немесе Тізілімнің жолдарын жою кезінде соңғы қосымша декларацияға табыс етілген Тізілімінің соңғы нөмірінен кейінгі нөмір көрсетіледі.

10. Есепті салық кезеңі ішінде сатып алынған тауарлар,
жұмыстар, қызметтер бойынша шот-фактуралар (мемлекеттік
материалдық резерв резервінен тауарларды шығаруға арналған
құжаттар) тізілімі – 300.08-нысанын жасау

      43. 300.08-нысаны Қазақстан Республикасының аумағында сатып алынған тауарлар, жұмыстар, қызметтер бойынша шот-фактуралар (мемлекеттік материалдық резерв қорынан тауарларды шығаруға құжаттар) туралы мәліметтерді көрсетуге арналған. Есепті салық кезеңі ішінде тауарлар, жұмыстар, қызметтер сатып алынған жағдайда осы қосымша міндетті түрде табыс етуге және толтыруға жатады.

      Есепті кезең ішінде сатып алынған тауарлар, жұмыстар, қызметтер бойынша шот-фактуралар тізілімін (бұдан әрі – Тізілім) де комиссионерлер, комитенттер, сенім білдірушілер, сенім білдірілгендер, экспедиторлар, бірлескен қызмет туралы шартқа қатысушылар табыс етеді.

      Тізілімде Қазақстан Республикасында қызметін жүзеге асырмайтын, оның ішінде филиал немесе өкілдік арқылы жүзеге асырмайтын резидент еместерден сатып алынған тауарлар, жұмыстар, қызмет көрсетулер бойынша шот-фактуралар көрсетілмейді.

      44. "Сатып алынған тауарлар, жұмыстар, қызметтер бойынша ҚҚС сомасы" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында тауарлар, жұмыстар, қызметтер комиссия, көлік экспедициялары, қаржы лизингі шарттары бойынша, бірлескен қызмет туралы шарттардың шеңберінде сатып алынған жағдайда өнім берушінің мәртебесі кириллицаның бас әріптерімен көрсетіледі.

      Егер шот-фактура бойынша өнім беруші комитент болса, онда "К" мәртебесі көрсетіледі; экспедитор – "Э" мәртебесі көрсетіледі; лизинг беруші – "Л" мәртебесі көрсетіледі. Егер тауарлар, жұмыстар, қызметтер өнім беруші – бірлескен қызмет туралы шартқа қатысушыдан сатып алынған жағдайда, онда бұл бағанда "С" белгісі көрсетіледі;

      3) С бағанында шот-фактурада (құжатта) көрcетілген өнім беруші салық төлеушінің тіркеу нөмірі көрсетіледі;

      4) D бағанында өнім берушінің сәйкестендіру жеке сәйкестендіру (бизнес сәйкестендіру) нөмірі (болған жағдайда) көрсетіледі;

      5) Е бағанында шот-фактурада көрсетілген нөмірге сәйкес келуі тиіс араб цифрларымен шот-фактураның нөмірі көрсетіледі немесе мемлекеттік материалдық резерв қорынан тауарларды шығаруға құжат нөмірі көрсетіледі.

      Есепті кезең ішінде сатып алынған тауарлар, жұмыстар, қызметтер бойынша шот-фактуралар тізілімі электронды түрде берілген кезде шот-фактура нөмірін көрсетуге арналған торкөздер саны шектелмейді;

      6) F бағанында шот-фактураның (құжаттың) жазып берілген күні көрсетіледі;

      7) G бағанында Салық кодексінің 448452-баптарына сәйкес арнаулы салық режимінде қызметін жүзеге асыратын салық төлеуші бойынша қызмет түрінің белгісі көрсетіледі. Бұл ретте бұл бағанда егер шот-фактура тек салық салуы жалпыға бірдей белгіленген тәртіпте жүзеге асырылатын қызметті жүзеге асыру мақсатында жазып берілсе, "1" белгіленеді; егер шот-фактура тек салық салуы Салық кодексінің 448452-баптарынасәйкес арнаулы салық режимі шеңберінде жүзеге асырылатын қызметті жүзеге асыру мақсатында жазып берілсе, "2" белгіленеді; егер шот-фактура бойынша тауарларды, жұмыстарды, қызмет көрсетулерді сатып алу салық салуы жалпыға бірдей белгіленген тәртіпте жүзеге асырылатын қызмет пен салық салуы Салық кодексінің 448452-баптарына сәйкес арнаулы салық режимі шеңберінде жүзеге асырылатын қызмет арасында бөлінетін болса, "3" белгіленеді;

      8) Н бағанында қосылған құн салығын есепке алынбай шот-фактурада көрсетілген тауарлардың, жұмыстардың, қызметтердің жалпы құны көрсетіледі. Н бағанының жиынтық шамасы 300.08 нысанының бірінші бетінде 00000001 жолында ғана көрсетіледі және барлық беттердің аталған бағанында көрсетілген барлық сомалардың қосындысымен анықталады;

      9) I бағанында шот-фактурада (құжатта) көрcетілген қосылған құн салығының сомасы көрсетіледі. I бағанының жиынтық шамасы 300.08 нысанының бірінші бетінде 00000001 жолында ғана көрсетіледі және барлық беттердің аталған бағанында көрсетілген барлық сомалардың қосындысымен анықталады;

      10) J бағанында көрсетілген шот-фактура (құжат) бойынша есепке жатқызылуы тиіс қосылған құн салығының сомасы көрсетіледі.

      Қаржы лизингі шарты бойынша жазып берілген шот-фактура бойынша бұл бағанда Салық кодексінің 256-бабы 2-тармағы 2) тармақшасына сәйкес есепке жатқызылуы тиіс қосылған құн салығының сомасы көрсетіледі.

      Салық кодексінің 263-бабы 11-тармағына сәйкес мерзімді баспа басылымдарын өткізу кезінде жазып берілген шот-фактура бойынша бұл бағанда Салық кодексінің 256-бабы 2-тармағы 4) тармақшасына сәйкес есепке жатқызылуы тиіс қосылған құн салығының сомасы көрсетіледі.

      Тауарлар, жұмыстар, қызмет көрсетулер бірлескен қызмет туралы шарттың қатысушысынан (қатысушыларынан) сатып алынған кезде Салық кодексінің 235-бабының 1-тармағына сәйкес жазып берілген шот-фактура бойынша бұл бағанда бірлескен қызмет туралы шарттың әрбір қатысушысынан есепке жатқызылуы тиіс қосылған құн салығының сомасы көрсетіледі. Бұл ретте бір шот-фактура Тізілімде бірлескен қызмет туралы шарт қатысушыларының санына қарай бірнеше жолда көрсетілуі мүмкін.

      Бірлескен қызмет туралы шарттың қатысушысы (қатысушылары) осындай қызмет шеңберінде тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алатын болса, Салық кодексінің 235-бабының 3-тармағына сәйкес жазылған шот-фактура бойынша бұл бағанда бірлескен қызмет туралы шарттың осы қатысушысы есепке жатқызуға тиіс қосылған құн салығының сомасы көрсетіледі.

      J бағанының жиынтық шамасы 300.08-нысанының бірінші бетінде 00000001 жолында ғана көрсетіледі және барлық беттердің аталған бағанында көрсетілген барлық сомалардың қосындысымен анықталады.

      45. Бұрын табыс етілген сатып алынған тауарлар, жұмыстар, қызмет көрсетулер бойынша Тізілімге өзгерістер мен толықтырулар енгізу тәртібі осы Қағидаларың 41, 42-тармақтарына сәйкес өткізілген тауарлар, жұмыстар, қызмет көрсетулер бойынша Тізілімге өзгерістер енгізу тәртібіне ұқсас.

11. Салық кезеңі ішінде Ресей Федерациясына өткізілген тауарлар
және (немесе) алыс-беріс шикізатын өңдеу бойынша орындалған
жұмыстар бойынша шот-фактуралардың тізілімі – 300.09-нысанын
жасау

      46. Аталған нысан Қазақстан Республикасының аумағына кейіннен қайта өңдеу өнімдерін екінші мемлекеттің аумағына әкете отырып, Ресей Федерациясының аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу бойынша салық кезеңі ішінде Ресей Федерациясына өткізілген тауарлар немесе орындалған жұмыстар бойынша жазып берілген шот-фактуралар туралы мәліметтерді егжей-тегжейлі көрсетуге арналған.

      Сондай-ақ бұл нысанда Қазақстан Республикасының аумағына кейіннен қайта өңдеу өнімдерін екінші мемлекеттің аумағына әкете отырып, Ресей Федерациясының аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу бойынша салықтық кезең ішінде Ресей Федерациясына сатылған тауарлар немесе орындалған жұмыстар бойынша жазып берілген шот-фактуралар көрсетілуі тиіс.

      47. Есепті салық кезең ішінде Ресей Федерациясына тауарларды өткізу және Қазақстан Республикасының аумағына кейіннен қайта өңдеу өнімдерін басқа мемлекеттің аумағына әкете отырып, Ресей Федерациясының аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу бойынша орындалған жұмыстар бойынша айналымдар болған кезде 300.09 қосымшасын табыс ету міндетті болып табылады.

      48. Бұл нысанда өткізу бойынша айналым жасалған күн есепті салық кезеңіне тура келетін шот-фактуралар көрсетіледі.

      49. Қазақстан Республикасының аумағына кейіннен қайта өңдеу өнімдерін басқа мемлекеттің аумағына әкете отырып, Ресей Федерациясының аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу бойынша салықтық кезең ішінде Ресей Федерациясына сатылған (тиеген) тауарлар немесе орындалған жұмыстар бойынша шот-фактуралардың тізілімі жазылған шот-фактуралар бойынша ұсынылады.

      50. Шот-фактуралар тізілімінде Қазақстан Республикасының, қызметін Қазақстан Республикасында жүзеге асыратын резиденттері үшін алыс-беріс шикізатын қайта өңдеу бойынша Қазақстан Республикасының аумағында сатылған тауарлар немесе орындалған жұмыстар бойынша жазылған және 300.07 қосымшада көрініс тапқан шот-фактуралар көрсетілмейді.

      51. "Өткізілген тауарлар, жұмыстар бойынша ҚҚС сомасы" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында Ресей Федерациясының сатып алушысының – ССН/ЕСК – салық төлеушінің жеке сәйкестендіру нөмірі / тіркеу есебіне қою себептерінің коды көрсетіледі. Егер сатып алушы заңды тұлға болса, онда "/" белгісі арқылы ССН және ЕСК көрсетіледі, егер сатып алушы дара кәсіпкер болса, онда ССН көрсетіледі. Тауарлар экспорты оның негізінде жүзеге асырылатын келісімге (келісімшартқа) сәйкес, тауарларды сатып алушы кеден одағына мүше болып табылмайтын мемлекеттің резиденті болып табылатын болса, ал тауарларды алушы Ресей Федерациясының резиденті болып табылатын болса, бұл баған аталған келісімдегі (келісішарттағы) жүк алушының ССН/ЕСК туралы мәліметтер бар болған кезде толтырылады. Бұл ретте F бағанда айналымның тиісті түрі көрсетілуі тиіс;

      3) С бағанында шот-фактурада көрсетілген нөмірге сәйкес келуі тиіс шот-фактураның нөмірі араб цифрларымен көрсетіледі.

      Электрондық түрде, есепті кезең ішінде сатылған тауарлар, жұмыстар, қызметтер бойынша шот-фактуралардың тізілімін беру кезінде шот-фактураның нөмірін көрсету үшін торкөздердің саны шектелмейді;

      4) D бағанында шот-фактураның немесе Салық кодексінің 265-бабына сәйкес жазылған қосымша шот-фактураның жазылған күні көрсетіледі;

      5) E бағанында Салық кодексінің 276-6-бабы 1 және 4-тармақтарына сәйкес айқындалатын, сату бойынша айналымның жасалған күні көрсетіледі;

      6) F бағанында нөлдік ставка бойынша салық салынатын айналым түрі кириллица форматында бас әріптермен көрсетіледі. Егер шот-фактура кеден одағына мүше мемлекеттерге экспортталған тауарлар бойынша жазылса, "Э" көрсетіледі. Егер шот-фактура кеден одағына мүше болып табылмайтын мемлекеттің резиденті болып табылатын болса, ал тауарларды алушы Ресей Федерациясының резидентіне жазылған болса "Г" көрсетіледі. Егер шот-фактура Қазақстан Республикасының аумағына кейіннен қайта өңдеу өнімдерін екінші мемлекеттің аумағына әкете отырып, кеден одағына мүше мемлекеттің аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстар бойынша жазылған болса "Р" көрсетіледі;

      7) G бағанында шот-фактурада көрініс тапқан және салық кезеңі ішінде кеден одағына мүше мемлекеттерге сатылған (тиелген) тауарлар немесе Қазақстан Республикасының аумағына кейіннен қайта өңдеу өнімдерін екінші мемлекеттің аумағына әкете отырып, кеден одағына мүше мемлекеттің аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстар бойынша нөлдік ставка бойынша салық салынатын айналым мөлшерінің барлығы көрсетіледі.

      G бағанының жиынтық мөлшері 300.09 нысанының бірінші бетіндегі 00000001 жолында ғана көрсетіледі және балық беттердің аталған бағанасыда көрсетілген барлық сомалардың қосындысымен анықталады.

12. Салық кезеңі ішінде Беларусь Республикасына өткізілген
тауарлар және (немесе) алыс-беріс шикізатын өңдеу жөніндегі
орындалған жұмыстар бойынша шот-фактуралардың тізілімі –
300.10-нысанын жасау

      52. Аталған нысан Қазақстан Республикасының аумағына кейіннен қайта өңдеу өнімдерін екінші мемлекеттің аумағына әкете отырып, Беларусь Республикасының аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу бойынша салықтық кезең ішінде Беларусь Республикасына сатылған тауарлар немесе орындалған жұмыстар бойынша жазылған шот-фактуралар туралы мәліметтерді егжей-тегжейлі көрсетуге арналған.

      Сондай-ақ бұл нысанда Қазақстан Республикасының аумағына кейіннен қайта өңдеу өнімдерін келісімге (келісімшартқа) сәйкес кеден одағына мүше болып табылмайтын мемлекеттің резиденті болып табылатын басқа мемлекеттің аумағына әкете отырып, Беларусь Республикасының аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу бойынша салықтық кезең ішінде Беларусь Республикасына сатылған тауарлар немесе орындалған жұмыстар бойынша жазылған шот-фактураларды көрсетуі тиіс.

      53. Есепті салықтық кезеңде Беларусь Республикасына тауарларды сату және Қазақстан Республикасының аумағына кейіннен қайта өңдеу өнімдерін екінші мемлекеттің аумағына әкете отырып, Беларусь Республикасының аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу бойынша орындалған жұмыстар бойынша айналымдар болған кезде 300.10 қосымшаны ұсыну міндетті болып табылады.

      54. Бұл нысанды толтыру тәртібі осы Қағидалардың 48 - 51-тармақтарында белгіленген толтыру тәртібіне ұқсас. Бұл ретте "Сатылған тауарлар, жұмыстар бойынша қосылған құн салығының сомасы" деген бөлімнің В бағанында Беларусь Республикасынан сатып алушының – төлеушінің есептік нөмірі – ТЕН көрсетіледі. Тауарлар экспорты оның негізінде жүзеге асырылатын келісімге (келісімшартқа) сәйкес, тауарларды сатып алушы кеден одағына мүше болып табылмайтын мемлекеттің резиденті болып табылатын болса, ал тауарларды алушы Беларусь Республикасының резиденті болып табылатын болса, бұл баған аталған келісімдегі (келісімшарттағы) жүк алушының ССН/ЕСК туралы мәліметтер бар болған кезде толтырылады. Бұл ретте F бағанда айналымның тиісті түрі көрсетілуі тиіс.

13. Қайтаруға ұсынылған қосылған құн салығы сомалары бойынша
мәліметтер – 300.11-нысанын жасау

      55. Аталған нысан Салық кодексінің 272 - 274-баптарына сәйкес қайтаруға ұсынылған қосылған құн салығы сомалары бойынша мәліметтерді

      егжей-тегжейлі көрсетуге арналған.

      56. Бұл нысан егер "ҚҚС төлеуші туралы жалпы ақпарат" бөлімінде 5-жолында "қосымша", "хабарлама бойынша қосымша" декларация түрі белгіленген жағдайда, сондай-ақ егер салық төлеуші Салық кодексінің 273-бабы 5-тармағында көрсетілген санаттардың біріне жатқызылған жағдайда толтырылмайды.

      57. "Қайтаруға ұсынылған ҚҚС сомасы" деген бөлімде талап ету мерзімі ішінде салық кезеңдерінің қимасында салық төлеуші мәлімдеген ҚҚС сомасы көрсетіледі.

      Бұл бөлімде:

      1) 300.11.001 жолында қайтаруға ұсынылған қосылған құн салығы сомасының асып кету сомасы көрсетіледі. Бұл жол 300.11.001 І-ден бастап 300.11.001 V-ге дейінгі жолдардың сомасын қамтиды;

      2) 300.11.001 І жолында кеден одағы шеңберінде нөлдік ставка бойынша салық салынатын айналымдарды қоспағанда, нөлдік ставка бойынша салық салынатын айналымдар бойынша қалыптасқан, оның ішінде талап ету мерзімі шегінде салық кезеңдері бойынша бөле отырып, қайтаруға ұсынылған қосылған құн салығының асып кету сомасы көрсетіледі; 3) 300.11.001 ІІ жолында кеден одағы шеңберінде нөлдік ставка бойынша салық салынатын айналымдар бойынша қалыптасқан, оның ішінде талап ету мерзімі шегінде салық кезеңдері бойынша бөле отырып, қосылған құн салығының асып кету сомасы көрсетіледі;

      4) 300.11.001 ІІІ жолында импортқа қосылған құн салығын төлеуге байланысты қалыптасқан, оның ішінде талап ету мерзімі шегінде салық кезеңдері бойынша бөле отырып, қосылған құн салығының асып кету сомасы көрсетіледі;

      5) 300.11.001 ІV жолында резидент емес үшін қосылған құн салығын төлеуге байланысты қалыптасқан, оның ішінде талап ету мерзімі шегінде салық кезеңдері бойынша бөле отырып, қосылған құн салығының асып кету сомасы көрсетіледі;

      6) 300.11.001 V жолында пайдалануға енгізілетін негізгі құралдар, жылжымайтын мүлікке инвестициялар, сатып алынған биологиялық активтер бойынша қалыптасқан, оның ішінде талап ету мерзімі шегінде салық кезеңдері бойынша бөле отырып, қосылған құн салығының асып кету сомасы көрсетіледі.

      300.11.001 жолдарының сомасы 300.00.033 жолына көшіріледі.

6. Бөлек есеп жүргізу көзделген қызмет түрлері бойынша ҚҚС
есептеу жөнінде салық салу объектілері және (немесе) салық
салуға байланысты объектілер туралы – 300.12-нысанын жасау

      58. Аталған нысан Салық кодексінің 448-452-баптарына сәйкес ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтеріне арналған арнаулы салық режимін қолданатын қосылған құн салығын төлеушілер толтырады және қосылған құн салығын есептеудің және төлеудің жалпыға бірдей белгіленген тәртібі қолданылатын қызмет бойынша және (немесе) Салық кодексінің 448-452-баптарына сәйкес ауыл шаруашылығы өнімдерін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтеріне арналған арнаулы салық режимі қолданылатын қызмет бойынша қосылған құн салығын есептеу бойынша салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы мәліметтерді егжей-тегжейлі көрсетуге арналған.

      300.12-қосымшасы егер 300.00-нысанының "ҚҚС төлеуші туралы жалпы ақпарат" бөлімінде 12 "Тапсырылған қосымшалар" жолында "12" торкөзі белгіленсе, толтыруға жатады. 59. Есепті салық кезеңі үшін 300.12 нысанының 2-қосымшасы:

      Салық кодексінің 448-452-баптарына сәйкес ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтеріне арналған арнаулы салық режимі қолданылатын қызмет бойынша. Бұл ретте "ҚҚС төлеуші туралы жалпы ақпарат" бөлімінің 4-жолында 4А "Салық кодексінің 448-452-баптарында көзделген" торкөзі белгіленуі тиіс;

      қосылған құн салығын есептеудің және төлеудің жалпыға бірдей белгіленген тәртібі қолданылатын қызмет бойынша. Бұл ретте "ҚҚС төлеуші туралы жалпы ақпарат" бөлімінің 4-жолында 4 "Жалпыға бірдей белгіленген тәртіп" торкөзі белгіленуі тиіс.

      60. "ҚҚС есептеу" деген бөлімде:

      1) 300.12.001 А жолында қосылған құн салығы салынатын тауарларды, жұмыстарды, қызметтерді өткізу бойынша айналымдардың жиынтық сомасы көрсетіледі.

      2) 300.12.001 В жолында 300.12.001 А жолында көрсетілген айналымдар бойынша есептелген қосылған құн салығы сомасы көрсетіледі.

      3) 300.12.002 А жолында осындай өткізу бойынша айналым мөлшерін түзету ескеріле отырып нөлдік ставка бойынша қосылған құн салығы салынатын есепті салық кезеңі үшін өткізу бойынша айналым көрсетіледі,;

      4) 300.12.003 А жолында Салық кодексінің 239 және 240-баптарында көзделген жағдайда және тәртіпте жүргізілетін есепті салық кезеңі үшін салық салынатын айналым мөлшерін түзету сомасы көрсетіледі. Бұл жолдың мәні оң да, теріс те болуы мүмкін;

      5) 300.12.003 В жолында Салық кодексінің 239 және 240-баптарында көрсетілген жағдайда және тәртіпте жүргізілетін есепті салық кезеңі үшін қосылған құн салығын түзету сомасы көрсетіледі. Бұл жолдың мәні оң да, теріс те болуы мүмкін;

      6) 300.12.004 жолында Салық кодексінің 236 және 276-5-баптарына сәйкес өткізу орны Қазақстан Республикасы болып табылмайтын, салық кезеңі ішінде қосылған құн салығын төлеуші жүзеге асырған тауарларды, жұмыстар мен қызметтерді өткізу бойынша айналымдар көрсетіледі;

      7) 300.12.005 жолында қосылған құн салығынан босатылған тауарларды, жұмыстар мен қызметтерді өткізу бойынша айналымдардың жалпы сомасы көрсетіледі. Егер есепті салық кезеңінде босатылған айналым мөлшеріне түзету жүргізілген жағдайда, Бұл жолға жүргізілген түзету ескерілген сома көрсетіледі;

      8) 300.12.006 жолында өзіне салық салынатын және босатылған айналым мөлшерін түзету сомасын да қамтитын салық кезеңі ішінде жүзеге асырылған тауарларды, жұмыстарды, қызметтерді өткізу бойынша айналымдардың жалпы сомасы көрсетіледі. Бұл жол 300.12.001 А, 300.12.002, 300.12.003 А, 300.12.004, 300.12.005 жолдарының сомасы ретінде айқындалады (300.12.001 А + 300.12.002 + 300.12.003 А + 300.12.004 + 300.12.005);

      9) 300.12.007 жолында 300.12.001 А, 300.12.002, 300.12.003 А, 300.12.006 жолдары сомаларының 300.12.006 жолына пайыздағы қатынасы (300.12.001 А + 300.12.002 + 300.12.003 А)/(300.12.006) х 100%) ретінде айқындалатын жалпы өткізу айналымындағы салық салынатын айналым үлесі көрсетіледі;

      10) 300.12.008 жолында 300.12.002 жолының 300.12.001 А, 300.12.002, 300.12.003 А, жолдары сомаларына пайызда қатынасы (300.12.002/(300.12.001 А + 300.12.002 + 300.12.003 А) х 100%) ретінде айқындалатын жалпы салық салынатын айналымдағы нөлдік ставка бойынша салық салынатын айналым үлесі. Бұл жол 300.12.002 жолының шамасы теріс мәнде болған кезде толтырылмайды;

      11) салық төлеуші өзі дербес айқындайтын, 300.12.009 салық төлеуші Салық кодексінің 260-бабы 3, 4 және 5-тармақтарына және 262-бабы 2, 3, 5 және 6-тармақтарына сәйкес қосылған құн салығы сомасын есепке жатқызудың бір мезгілде барабар және бөлек есептеу әдістерін қолданған жағдайда жалпы өткізу айналымындағы салық салынатын айналым үлесі көрсетіледі. Бұл ретте сатып алған кезде есепке жатқызудың бөлек әдісі қолданылған тауарларды, жұмыстарды, қызметтерді өткізу бойынша айналымдар жалпы айналым сомасындағы салық салынатын айналымның үлес салмағын айқындау кезінде ескерілмейді. Бұл жол арнаулы салық режимі қолданылатын қызметті жүзеге асыру кезінде толтырылмайды;

      12) 300.12.010 жолында салық кезеңі ішінде импортталатын тауарлар бойынша есептелген және Енгізу туралы Заңның 49-бабы 74 және 49-1-бабының 19-абзацтарына сәйкес есепке жатқызу әдісімен төленген қосылған құн салығының сомасы көрсетіледі;

      13) 300.12.011 жолында 300.12.001 В, 300.12.003 В, 300.12.010 В, (300.12.001 В + 300.12.003 В + 300.12.010) жолдарының сомасы ретінде анықталатын есепті салық кезеңі үшін есептелген қосылған құн салығының жалпы сомасы көрсетіледі.

      61. "Есепке жатқызылатын ҚҚС сомасы" деген бөлімде:

      1) 300.12.012 А жолында Қазақстан Республикасында қосылған құн салығымен сатып алынған тауарлар, жұмыстар, қызметтер бойынша айналымдардың жалпы сомасы көрсетіледі;

      2) 300.12.012 В жолында Қазақстан Республикасында қосылған құн салығымен сатып алынған тауарлар жұмыстар, қызметтер бойынша қосылған құн салығының жалпы сомасы көрсетіледі.

      3) 300.12.013 А Қазақстан Республикасында қосылған құн салығын төлеуші болып табылмайтын және Қазақстан Республикасында қызметін филиал, өкілдік арқылы жүзеге асырмайтын резидент еместен сатып алынған, Салық кодексінің 236 және 276-5-баптарына сәйкес өткізу орны Қазақстан Республикасы болып танылатын жұмыстар, қызмет көрсетулер бойынша салық салынатын айналым сомасы көрсетіледі;

      4) 300.12.013 В жолында Қазақстан Республикасында қосылған құн салығын төлеуші болып табылмайтын және Қазақстан Республикасында қызметін филиал, өкілдік арқылы жүзеге асырмайтын резидент еместен сатып алынған, Салық кодексінің 236 және 276-5-баптарына сәйкес өткізу орны Қазақстан Республикасы болып танылатын жұмыстар, қызмет көрсетулер бойынша есептелген қосылған құн салығының сомасы көрсетіледі;

      5) 300.12.014 жолында қосылған құн салығынсыз сатып алынған тауарлар, жұмыстар, қызмет көрсетулер бойынша және қосылған құн салығымен сатып алынған, бірақ Салық кодексінің 257-бабына сәйкес қосылған құн салығы есепке жатқызылмайтын тауарлар, жұмыстар, қызмет көрсетулер бойынша айналым сомасы көрсетіледі;

      6) 300.12.015 А жолында 300.12.016, 300.12.017, 300.12.024 жолдарында көрсетілетіндерді қоспағанда, Салық кодексінің 247-бабына және 276-4-бабының 3-тармағына сәйкес айқындалатын салық салынатын импорт бойынша айналым сомасы көрсетіледі. Бұл жол тиісті салық кезеңі үшін табыс етілген тауарларға декларация(лар)да, сондай-ақ 320.00 нысанының Импортталған тауарлар бойынша жанама салықтар бойынша декларацияда (декларацияларда) және 328.00 нысанының Тауарларды әкелу және жанама салықтардың төленгені туралы өтініште (өтініштерде) көрсетілген мәліметтер негізінде толтырылады. Жол 300.12.015 I А, 300.12.015 II А жолдарын қамтиды;

      7) 300.12.015 I А жолында Ресей Федерациясынан әкелінген тауарлар бойынша салық салынатын импорттың мөлшері көрсетіледі;

      8) 300.12.015 II А жолында Беларусь Республикасынан әкелінген тауарлар бойынша салық салынатын импорт мөлшері көрсетіледі;

      9) 300.12.015 В кедендік ресімдеу кезінде төленген қосылған құн салығының сомасы көрсетіледі. Есепке жатқызудың барабарлық әдісін қолданған жағдайда аталған жолда тауарларға декларация(лар)ға, сондай-ақ Импортталған тауарлар бойынша жанама салықтар бойынша декларацияға (декларацияларға) және Тауарларды әкелу және жанама салықтардың төленгені туралы өтінішке (өтініштерге) сәйкес импортталатын тауарлар бойынша төленген қосылған құн салығының сомасы көрсетіледі. Есепке жатқызудың бөлек әдісін қолданған жағдайда аталған жолда салық салынатын айналым мақсатында қолданылатын, импортталатын тауарлар бойынша төленген қосылған құн салығының сомасы көрсетіледі. Бұл жол 300.12.015 I В, 300.12.015 II В жолдарын қамтиды;

      10) 300.12.015 I В жолында Ресей Федерациясынан әкелінген тауарлар бойынша төленген және Импортталған тауарлар бойынша жанама салықтар бойынша декларацияда (декларацияларда) және Тауарларды әкелу және жанама салықтардың төленгені туралы өтініште (өтініштерде) көрсетілген импортқа қосылған құн салығының сомасы көрсетіледі;

      11) 300.12.015 II В жолында Беларусь Республикасынан әкелінген тауарлар бойынша төленген және Импортталған тауарлар бойынша жанама салықтар бойынша декларацияда (декларацияларда) және Тауарларды әкелу және жанама салықтардың төленгені туралы өтініште (өтініштерде) көрсетілген импортқа қосылған құн салығының сомасы көрсетіледі;

      12) 300.12.016 Салық кодексінің 255-бабына, 276-15-бабының 2-тармағы 2) тармақшасына және 3-тармағына сәйкес немесе халықаралық шарттарға сәйкес қосылған құн салығынан босатылған импортталатын тауарлар құны көрсетіледі;

      13) 300.12.017 жолында Енгізу туралы Заңның 49-бабы 32-53-абзацтарына сәйкес олар бойынша салық органы қосылған құн салығын төлеу мерзімдерін өзгерту туралы шешім шығарған импортталатын тауарлардың құны көрсетіледі. Бұл жол кеден одағына мүше мемлекеттерден импортталған тауарларға декларация(лар), және (немесе) Импортталған тауарлар бойынша жанама салықтар бойынша декларация (декларациялар) және Тауарларды әкелу және жанама салықтардың төленгені туралы өтініш (өтініштер) негізінде толтырылады;

      14) 300.12.018 жолында Енгізу туралы Заңның 49-бабы 32-53-абзацтарына сәйкес қосылған құн салығын төлеу мерзімдері өзгерген импортталатын тауарлар бойынша салық кезеңінде нақты төленген қосылған құн салығының сомасы көрсетіледі. Бұл ретте есепке жатқызудың бөлек әдісін қолданған жағдайда аталған жолда салық салынатын айналым мақсатында қолданылатын импортталған тауарлар бойынша төленген салықтың жиынтық сомасы көрсетіледі;

      15) 300.04.019 жолында 300.12.012 А, 300.12.013 А, 300.12.014, 300.12.015 А, 300.12.016, 300.12.017, 300.12.024 А жолдарының сомасы (300.12.012 А + 300.12.013 А + 300.12.014 + 300.12.015 А + 300.12.016 + 300.12.017 + 300.12.024 А) ретінде айқындалатын тауарларды, жұмыстарды, қызметтерді сатып алу бойынша айналымның жалпы сомасы көрсетіледі;

      16) 300.12.020 жолында Салық кодексінің 258 және 259-баптарында көзделген жағдайларда және тәртіпте жүргізілетін, есепке жатқызылатын қосылған құн салығы сомасын түзету көрсетіледі. Бұл жолдың теріс мәні болуы мүмкін;

      17) 300.12.021 жолында 300.12.022 жолында көрсетілген қосылған құн салығының сомасын қоспағанда, салық кезеңі үшін есепке жатқызылатын қосылған құн салығының жалпы сомасы көрсетіледі. Бұл жол 300.12.012 В, 300.12.013 В, 300.12.015 В, 300.12.018, 300.12.020 жолдарының сомасы (300.12.012 В + 300.12.013 В + 300.12.015 В + 300.12.018 В – 300.12.020) ретінде айқындалады;

      18) 300.12.022 жолында Салық кодексінің 260-бабының 3-5-тармақтарына және 262-бабының 2, 3, 5, 6-тармақтарына сәйкес қосылған құн салығын төлеуші есепке жатқызудың барабарлық және бөлек есептеу әдісін қолданған жағдайда, салық төлеуші дербес анықтайтын, салық кезеңі үшін есепке жатқызылатын қосылған құн салығының сомасы көрсетіледі.

      Бұл жол 300.12.022 I, 300.12.022 II, 300.12.022 III жолдарынан тұрады;

      19) 300.12.022 I жолында бір мезгілде есепке жатқызудың барабарлық және бөлек есептеу әдістерін қолданған кезде барабарлық әдісі бойынша есепке жатқызылған қосылған құн салығының сомасы көрсетіледі;

      20) 300.12.022 II жолында бір мезгілде есепке жатқызудың барабарлық және бөлек есептеу әдістерін қолданған жағдайда бөлек есептеу әдісі бойынша есепке жатқызылатын қосылған құн салығының сомасы көрсетіледі;

      21) 300.12.022 III жолында есепке жатқызудың барабарлық және бөлек есептеу әдістері бойынша бір мезгілде салық салынатын және салынбайтын айналымдар мақсатында пайдаланылатын тауарлар, жұмыстар, қызмет көрсетулер бойынша қосылған құн салығының сомасы көрсетіледі;

      22) 300.12.023 жолында салық кезеңі үшін қосылған құн салығын рұқсат етілген есепке жатқызу сомасы көрсетіледі;

      23) 300.12.023 І жолында есепке жатқызудың бөлек есептеу әдісі қолданылған кезде қосылған құн салығын рұқсат етілген есепке жатқызу сомасы көрсетіледі. Бұл жолға 300.12.021 жолының сомасы көшіріледі;

      24) 300.12.023 ІІ жолында 300.12.021 және 300.12.007 (300.12.021 х 300.12.007) жолдарының туындысы ретінде айқындалатын,есепке жатқызудың барабарлық әдісі қолданылған кезде қосылған құн салығын рұқсат етілген есепке жатқызу сомасы көрсетіледі;

      25) 300.12.023 ІІІ жолында ((300.12.022 I x 300.12.009) + 300.12.022 III x 300.12.007) + 300.12.022 II) формуласы бойынша айқындалатын, бөлек есептеу және барабарлық әдістері қолданылған кезде қосылған құн салығын рұқсат етілген есепке жатқызу сомасы көрсетіледі;

      26) 300.12.024 А жолында қосылған құн салығы Енгізу туралы Заңның 49-бабының 74 және 49-1-бабының 19-абзацтарына сәйкес есепке жатқызу әдісімен төленген импортталатын тауарлар құны көрсетіледі;

      27) 300.12.024 В жолында қосылған құн салығы Енгізу туралы Заңның 49-бабының 74 және 49-1-бабының 19-абзацтарына сәйкес есепке жатқызу әдісімен төленген импортталатын тауарлар бойынша қосылған құн салығы сомасы көрсетіледі.

      62. "Салық кезеңі үшін ҚҚС бойынша есептер" деген бөлімде:

      1) 300.12.025 жолында 300.12.025 І, 300.12.025 ІІ жолдарынан тұратын есепті салық кезеңі үшін есептелген қосылған құн салығының сомасы көрсетіледі. Егер "ҚҚС төлеуші туралы жалпы ақпарат" бөлімінің 4-жолы бойынша А немесе В торкөзінің бірі белгіленбесе, бұл жол толтыруға жатпайды.

      300.12.025 І жолында салық кезеңі үшін бюджетке төленуге тиіс қосылған құн салығының сомасы көрсетіледі.

      Бұл жол:

      есепке жатқызудың бөлек есептеу әдісі кезінде 300.12.011, 300.12.023 І және 300.12.024 В жолдарының айырмасы ретінде (300.12.011 – 300.12.023 І – 300.12.024 В);

      есепке жатқызудың барабарлық әдісі кезінде 300.12.011, 300.12.023 ІІ және 300.12.024 В жолдарының айырмасы ретінде (300.12.011 – 300.12.023 ІІ – 300.12.024 В);

      бір мезгілде есепке жатқызудың бөлек есептеу және барабарлық әдістерін қолданған кезде 300.12.011, 300.12.023 ІІІ және 300.12.024 В жолдарының айырмасы ретінде (300.12.011 – 300.12.023 ІІІ – 300.12.024 В) айқындалады.

      2) 300.12.025 ІІ жолында есепке жатқызылатын қосылған құн салығы сомасының есепті салық кезеңі үшін есептелген салық сомасынан асып кетуі көрсетіледі.

      Бұл жол:

      есепке жатқызудың бөлек есептеу әдісі кезінде 300.12.023 І+300.12.024 В – 300.12.011 формуласы бойынша;

      есепке жатқызудың барабарлық әдісі кезінде 300.12.023 ІІ+300.12.024 В –300.12.011 формуласы бойынша;

      бір мезгілде есепке жатқызудың бөлек есептеу және барабарлық әдістерін қолданған кезде 300.12.023 ІІІ + 300.12.024 В – 300.12.011 формуласы бойынша айқындалады.

      3) 300.12.026 жолында есепті салық кезеңі үшін қосылған құн салығының асып кетуі есепке алынбай, алдыңғы салық кезеңдерінен көшірілген өспелі қорытындымен қосылған құн салығы асып кетуінің сомасы көрсетіледі. Бұл жол тек арнаулы салық режимі қолданылатын қызмет бойынша толтырылады;

      4) 300.12.027 жолында 300.12.026 жолы шегерілгеннен кейін бюджетке төлеуге тиіс қосылған құн салығының сомасы көрсетіледі. Бұл жол егер 300.12.025 I жолының сомасы 300.12.026 жолының сомасынан асып кеткен жағдайда тек арнаулы салық режимі қолданылатын қызмет бойынша толтырылады. Бұл жолдың сомасы (300.12.025 I - 300.12.026) формуласы бойынша айқындалады. Егер 300.12.026 жолы нөлдік мәнге тең болса, бұл жолда 300.12.025 I жолының сомасы көрсетіледі. 300.12.027 жолы 300.12.027 І жолын қосады.

      5) 300.12.027 І жолында Салық кодексінің 451-бабында көзделген 70 пайызға азайту ескеріле отырып, бюджетке төленуге жататын қосылған құн салығының сомасы көрсетіледі. 300.12.027 жолы мен 30 пайыздың туындысы (300.12.027 х 30%) ретінде айқындалады;

      6) 300.12.028 жолында салық төлеушінің дербес шотындағы қосылған құн салығын азайту сомасы көрсетіледі. Бұл жол егер 300.12.026 жолы нөлдік емес мәнге тең болса және 300.12.025 І жолының сомасы 300.12.026 жолының сомасынан асып кеткен жағдайда тек арнаулы салық режимі қолданылатын қызмет бойынша толтырылады. Жолдың сомасы 300.12.027 және 300.12.027 I жолдарының айырмасы ретінде айқындалады;

      7) 300.12.029 жолында кейінгі салық кезеңдеріне көшірілетін қосылған құн салығының асып кету сомасы көрсетіледі. Бұл жол тек арнаулы салық режимі қолданылатын қызмет бойынша толтырлады. Жол:

      егер 300.12.025 I және 300.12.026 жолдары нөлдік емес мәнде толтырылған және 300.12.026 жолының сомасы 300.12.025 I жолының сомасынан асып кеткен жағдайда 300.12.025 I және 300.12.026 жолдарының айырмасы (300.12.028 - 300.12.025 I) ретінде;

      егер 300.12.025 II және 300.12.026 жолдары нөлдік емес мәнде толтырылса, 300.12.026 және 300.12.025 II жолдарының сомасы (300.12.026 + 300.12.025 II) ретінде айқындалады. Егер 300.12.025 II жолы нөлдік мәнге тең болса, 300.12.029 жолының сомасы 300.12.026 жолының сомасы болып табылады немесе егер 300.12.026 жолы нөлдік мәнге тең болса, 300.12.029 жолының сомасы 300.12.025 II жолының сомасы болып табылады.

      300.12.029 жолы егер 300.12.025 I жолының сомасы 300.12.026 жолының сомасынан асып кеткен жағдайда толтырылмайды.

      63. 300.12.001-ден 300.12.024-ға дейінгі жолдарының әрқайсысының сомасы 300.00-нысанының тиісті жолдарына көшіріледі. Егер салық кезеңі үшін арнаулы салық режимі қолданылатын қызмет бойынша және қосылған құн салығын есептеудің және төлеудің жалпыға бірдей белгіленген тәртібі қолданылатын қызмет бойынша 300.12-нысанының 2 қосымшасы табыс етілген жағдайда 300.00-нысанының тиісті жолдарына 300.12 екі қосымшасының тиісті жолдарын арасында жиынтықтау жолымен айқындалған 300.12.001-ден 300.12.024-ға дейінгі жолдарының әрқайсысының жиынтық сомасы көшіріледі.

      Қосылған құн салығын есептеудің және төлеудің жалпыға бірдей белгіленген тәртібі қолданылатын қызмет бойынша 300.12.025 I жолының сомасы мен арнаулы салық режимі қолданылатын қызмет бойынша 300.12.027 І жолының сомасы өзара жиынтықталады және бұл жолдардың жиынтық шамасы анықтамалық түрде 300.00-нысанының 300.00.027 I жолына көшіріледі.

      Қосылған құн салығын есептеудің және төлеудің жалпыға бірдей белгіленген тәртібі қолданылатын қызмет бойынша 300.12.025 II жолының сомасы мен арнаулы салық режимі қолданылатын қызмет бойынша осы жолдың сомасы өзара жиынтықталады және бұл жолдардың жиынтық шамасы анықтамалық түрде 300.00-нысанының 300.00.027 II жолына көшіріледі.

      Егер қосылған құн салығын есептеудің және төлеудің жалпыға бірдей белгіленген тәртібі қолданылатын қызмет бойынша немесе арнаулы салық режимі қолданылатын қызмет бойынша 300.12-нысанының бір қосымшасы табыс етілсе, онда 300.00.027 I жолына 300.12.025 I немесе 300.12.027 І жолдарының бірі көшіріледі, ал 300.00.027 II жолына 300.12.025 II жолы көшіріледі.

      Арнаулы салық режимі қолданылатын қызмет бойынша толтырылатын 300.12.026, 300.12.027, 300.12.028, 300.12.029 жолдары 300.00-нысанына көшірілмейді.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Импортталған тауарлар бойынша жанама салықтар жөніндегі салық
есептілігін (декларацияны) жасау қағидалары (320.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Импортталған тауарлар бойынша жанама салықтар жөніндегі салық есептілігін (декларацияны) жасау қағидалары (320.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және Салық кодексінің 8-9-бөлімдеріне және "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" Қазақстан Республикасының Кодексін (Салық кодексі) қолданысқа енгізу туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасы Заңының (бұдан әрі – Енгізу туралы Заң) 11-1, 11-2, 21, 49, 49-1-баптарына сәйкес Кеден одағына мүше мемлекеттердің аумақтарынан тауарлардың импорты кезінде қосылған құн салығы және акциздер бойынша салық міндеттемелерін есептеуге арналған импортталған тауарлар бойынша жанама салықтар жөніндегі салық есептілігін (декларацияны) (бұдан әрі – декларация) жасау тәртібін айқындайды.

      2. Декларация декларацияның өзінен (320.00-нысан), қосылған құн салығы және акциздер бойынша салық міндеттемелерін есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (320.01-тен 320.07-нысандар бойынша) тұрады.

      3. Декларация толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздер толтырылмайды.

      5. Декларацияға қосымшалар декларациядағы тиісті көрсеткіштерді көрсетуді талап ететін жолдарды толтыру кезінде міндетті тәртіпте жасалады.

      6. Декларацияға қосымшалар оларда көрсетілуі тиіс деректер болмаған кезде жасалмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларация толтыру кезінде қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      12. Декларацияны тапсырған кезде:

      1) келу тәртібінде қағаз жеткізгіште пошта бойынша – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігін салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылдағаны немесе қабылдамағаны туралы хабарлама алады.

      13. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (320.00-нысан)

      15. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші міндетті түрде мынадай деректерді көрсетеді:

      1) СТН – тауарларды импорттаушы салық төлеушінің тіркеу нөмірі. Декларацияның 8-жолында белгіленген, нақты бір санатқа жататын салық төлеуші салық міндеттемесін орындаған кезде, осындай салық төлеушінің СТН көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес- сәйкестендіру нөмірі). Декларацияның 8-жолында белгіленген, нақты бір санатқа жататын салық төлеуші салық міндеттемесін орындаған кезде, осындай салық төлеушінің ЖСН/БСН көрсетіледі;

      3) тауарларды импорттаушы тұлғаның атауы немесе Т.А.Ә. Жол міндетті түрде толтырылуы тиіс.

      Заңды тұлғаның атауы жарғылық құжаттарына сәйкес көрсетіледі, дара кәсіпкердің атауы немесе тегі, аты, әкесінің аты (болған жағдайда) дара кәсіпкерді мемлекеттік тіркеу туралы куәлікке сәйкес атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының атауы немесе тегі, аты, әкесінің аты (болған жағдайда) көрсетіледі. Салық міндеттемесін заңды тұлғаның құрылымдық бөлімшесі орындаған кезде Салық кодексінің 276-2-бабы 2) тармақшасының үшінші және төртінші абзацтарында көрсетілген жағдайда, осындай құрылымдық бөлімшенің атауы көрсетіледі;

      4) салық есептілігі тапсырылатын салық кезеңі (ай) – декларация тапсырылатын есепті салық кезеңі (араб сандарымен көрсетіледі). Декларация тапсырылатын есепті салық кезеңі Салық кодексінің 276-20-бабына сәйкес күнтізбелік ай болып табылады. Жол міндетті түрде толтырылуы тиіс;

      5) декларацияның түрі.

      Тиісті торкөздер декларацияның Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызылуын ескере отырып белгіленеді.

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрін табыс еткен жағдайда толтырылады;

      7) қосымша декларация табыс етілетін кезекті декларацияның тіркеу нөмірі (қабылдаған кезде салық органы береді) көрсетіледі;

      8) салық төлеушінің санаты. Салық төлеуші қандай санатқа жататындығына қарай А, В, С, D, E, F, G, Н торкөздерінің бірі міндетті түрде белгіленуге жатады;

      9) 8 А жолында торкөздердің бірі міндетті түрде белгіленуге жатады. I торкөзі резиденттің тауарларды импорттаған жағдайда белгіленеді. II торкөзі Салық кодексінің 276-2-бабы 2) тармақшасының бесінші-жетінші абзацтарына сәйкес резидент еместің тауарларды импорттаған жағдайда белгіленеді;

      10) 8 В жолы егер тұлға Салық кодексінің 276-2-бабы 2) тармақшасының үшінші және төртінші абзацтарына сәйкес тауарларды импорттаушы заңды тұлғаның құрылымдық бөлімшесі болып табылған жағдайда толтырылады. Егер құрылымдық бөлімше шарттың (келісімшарттың) тарабы болып табылса, 8 ВI торкөзі белгіленеді. Егер құрылымдық бөлімше шарт (келісімшарт) бойынша тауарларды алушы болып табылса, 8 ВII торкөзі белгіленеді;

      11) 8 С торкөзі жеке тұлға немесе дара кәсіпкер тауарларды импорттаған кезде белгіленеді;

      12) 8 D торкөзі жеке нотариус тауарларды импорттаған кезде белгіленеді;

      13) 8 Е торкөзі жеке сот орындаушы тауарларды импорттаған кезде белгіленеді;

      14) 8 F торкөзі адвокат тауарларды импорттаған кезде белгіленеді;

      15) 8 G торкөзі шет мемлекеттiң дипломатиялық және оларға теңестiрiлген өкiлдiктерiнiң, шет мемлекеттiң консулдық мекемелерiнiң ресми пайдалануы үшiн, сондай-ақ олармен бiрге тұратын отбасы мүшелерiн қоса алғанда, осы өкiлдiктердiң дипломатиялық және әкiмшiлiк-техникалық персоналына жататын адамдардың, олармен бiрге тұратын отбасы мүшелерiн қоса алғанда, консулдық лауазымды адамдардың, консулдық қызметшiлердiң жеке пайдалануы үшiн әкелiнетiн салықтан босатылатын тауарларды импорттаған кезде белгіленеді;

      16) 8 Н торкөз сенімгерлікпен басқарушы тауарларды импорттаған кезде белгіленеді;

      17) валюта коды. "Кедендік декларацияларды толтыру үшін пайдаланатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуішінің" қосымшасына сәйкес валюта коды көрсетіледі;

      18) ҚҚС бойынша куәліктің сериясы мен нөмірі. Қосылған құн салығы бойынша тіркеу есебіне қою туралы куәліктің сериясы мен нөмірі көрсетіледі. Жол қосылған құн салығы бойынша төлеушілер болып табылмайтындарды қоспағанда, міндетті түрде толтырылуы тиіс.

      Егер 8 B жолында 8 ВI немесе 8 ВII торкөзі белгілген болса, толтырылған жағдайда, торкөзде құрылымдық бөлімше заңды тұлғасының қосылған құн салығы бойынша тіркеу есебіне қою туралы куәлігінің сериясы мен нөмірі көрсетіледі;

      19) Қосылған құн салығынан босатылған импорт. Салық кодексінің 255-бабында көзделген тауарларды қосылған құн салығынан босатқан кезде, 11 I торкөзі белгіленеді. Заңды тұлға 2009 жылғы 1 қаңтарға дейін инфрақұрылымдық жобаны іске асыруға Қазақстан Республикасының Үкіметімен жасалған концессиялық келісімшарт шеңберінде қызметін жүзеге асыратын оның мердігерлері Кеден одағына мүше мемлекеттің аумағынан әкелінген тауарларды қосылған құн салығынан босатқан кезде, 11 II торкөзі белгіленеді;

      20) есепке жатқызу әдісімен төленетін қосылған құн салығы бойынша тауарлардың импорты. Егер тұлға Енгізу туралы Заңының 49-1-бабында белгіленген тәртіпте Кеден одағына мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импортталған тауарларды әкелуді жүзеге асыратын болса, онда тиісті торкөз белгіленеді;

      21) төлеу мерзімі өзгертілген Тауарлардың импорты. Егер Енгізу туралы Заңының 49-бабы 27-49-абзацтарында белгіленген тәртіпте Кеден одағына мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импортталған тауарларды әкелуді жүзеге асыратын болса, онда тиісті торкөз белгіленеді;

      22) акцизделетін тауарлардың импорты. Егер импортталатын тауарлар акцизделетін тауарлар болып табылса, онда тиісті торкөз белгіленеді;

      23) акциз салудан босатылатын тауарлардың импорты. Егер импортталатын акцизделетін тауарлар Салық кодексінің 281-бабы 3-тармағына сәйкес акциз салудан босатылған жағдайда, тиісті торкөз белгіленеді;

      24) табыс етілген қосымшалар. 16-жолда табыс етілген қосымшаларға сәйкес тиісті торкөздер белгіленеді;

      25) декларацияға қоса берілген құжаттар. Бұл декларацияда Салық кодексінің 276-20-бабы 3-тармағына сәйкес декларациямен бір уақытта табыс етілетін құжаттар туралы міліметтер көрсетіледі.

      17 I жолда тауарларды әкелу және жанама салықтарды төлеу туралы өтініштер саны көрсетіледі. Осы жолда көрсетілетін тауарларды әкелу және жанама салықтарды төлеу туралы өтініштердің саны 320.13-нысанның Тауарларды әкелу және жанама салықтарды төлеу туралы өтініштердің Тізілімінде көрсетілген Тауарларды әкелу және жанама салықтарды төлеу туралы өтініштердің санына сәйкес келуі тиіс.

      17 II жолда Салық кодексінің 276-20-бабы 3-тармағына сәйкес декларацияға қоса берілген құжаттар парақтарының жалпы саны көрсетіледі.

      16. "Тауарлардың импорты кезінде қосылған құн салығын есептеу" деген бөлімде:

      1) 320.00.001 А жолда Кеден одағына мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына әкелінген (әкелінетін) тауарлардың импортының, оның ішінде тауарлар (лизинг мәндерінің), көлік құралдары импорты бойынша және Салық кодексінің 276-4-бабы 3-тармағына сәйкес алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын тауарлардың импорты бойынша салынатын салық мөлшерінің қорытынды сомасы көрсетіледі. 320.00.001 А жолы өзіне 320.00.001 I А, 320.00.001 II А жолдарының сомасын қосады;

      2) 320.00.001 I А жолда Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына әкелінген (әкелінетін) тауарлардың салық салынатын импорты мөлшерінің сомасы көрсетіледі;

      3) 320.00.001 II А жолда Беларусь Республикасының аумағынан Қазақстан Республикасының аумағына әкелінген (әкелінетін) тауарлардың салық салынатын импорты мөлшерінің сомасы көрсетіледі. 320.00.001 I А және 320.00.001 II А жолдарында көрсетілетін салық салынатын импорттың мөлшері Салық кодексінің 276-8-бабына сәйкес айқындалады;

      4) 320.00.001 В жолда Кеден одағына мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына әкелінген (әкелінетін) тауарлардың импортына, оның ішінде Салық кодексінің 276-4-бабы 3-тармағына сәйкес алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын тауарлардың импортына (лизинг мәніне) көлік құралдарына салынатын салық мөлшерінің жиынтық сомасы көрсетіледі;

      320.00.001 В жол өзіне 320.00.001 I В, 320.00.001 II В жолдарының сомасын қосады;

      5) 320.00.001 I В жолда Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына әкелінген (әкелінетін) тауарлардың салық салынатын импортының сомасы көрсетіледі;

      6) 320.00.001 II В жолда Беларусь Республикасының аумағынан Қазақстан Республикасының аумағына әкелінген (әкелінетін) тауарлардың салық салынатын импортының сомасы көрсетіледі;

      7) 320.00.002 А жолда тауарлардың (лизинг мәндерінің) салық салынатын импорты көрсетіледі. Салық салынатын импорттың мөлшері Салық кодексінің 276-8-бабы 6-тармағына сәйкес айқындалады. Бұл жол өзіне 320.00.002 I А және 320. 00.002 II А жолдарында көрсетілген соманы қосады;

      8) 320.00.002 I А жолда Ресей Федерациясынан тауарлардың (лизинг мәндерінің) салық салынатын импорты көрсетіледі;

      9) 320.00.002 II А жолда Беларусь Республикасынан тауарлардың (лизинг мәндерінің) салық салынатын импорты көрсетіледі;

      10) 320.00.002 В жолда тауарлардың (лизинг мәндерінің) салық салынатын импорты бойынша қосылған құн салығының сомасы көрсетіледі. Бұл жол өзіне 320.00.002 I В және 320. 00.002 II В жолдарында көрсетілген соманы қосады;

      11) 320.00.002 I В жолда Ресей Федерациясынан тауарлардың (лизинг мәндерінің) салық салынатын импорты бойынша қосылған құн салығының сомасы көрсетіледі;

      12) 320.00.002 II В жолда Беларусь Республикасынан тауарлардың (лизинг мәндерінің) салық салынатын импорты бойынша қосылған құн салығының сомасы көрсетіледі;

      13) 320.00.003 А жолда алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын салық салынатын импорты көрсетіледі. Алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын салық салынатын импорттың мөлшері Салық кодексінің 276-8-бабы 5-тармағына сәйкес айқындалады. Бұл жол өзіне 320.00.003 I А және 320. 00.003 II А жолдарында көрсетілген соманы қосады;

      14) 320.00.003 I А жолда Ресей Федерациясынан алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын салық салынатын импорты көрсетіледі;

      15) 320.00.003 II А жолда Беларусь Республикасынан алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын салық салынатын импорты көрсетіледі;

      16) 320.00.003 В жолда алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын салық салынатын импорты бойынша қосылған құн салығының сомасы көрсетіледі. Бұл жол өзіне 320.00.003 I В және 320.00.003 II В жолдарында көрсетілген соманы қосады;

      17) 320.00.003 I В жолда Ресей Федерациясынан алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын салық салынатын импорты бойынша қосылған құн салығының сомасы көрсетіледі;

      18) 320.00.003 II В жолда Беларусь Республикасынан алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын салық салынатын импорты бойынша қосылған құн салығының сомасы көрсетіледі;

      19) 320.00.004 А жолында Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына жеке тұлға жүзеге асыратын, Қазақстан Республикасының мемлекеттік органдарында мемлекеттік тіркеуге жататын көлік құралдары импортына салынатын мөлшерінің сомасы көрсетіледі. Бұл жол егер "Салық төлеуші туралы жалпы ақпарат" бөлімінің "Жеке тұлға" 8С торкөзі белгіленген жағдайда ғана толтырылады. Басқа санаттағы салық төлеушілер, оның ішінде дара кәсіпкерлер көлік құралдарын импорттаған кезде, импортталған көлік құралдары жөніндегі мәліметтер 320.00.001 А және 320.00.001 В жолдарында көрсетіледі. 320.00.004 А жолы өзіне 320.00.004 I А, 320.00.00 II А жолдарын қосады;

      20) 320.00.004 I А жолда егер Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына жеке тұлға импорттайтын болса, көлік құралдары бойынша салық салынатын импорты мөлшерінің сомасы көрсетіледі;

      21) 320.00.004 II А жолда егер Беларусь Республикасының аумағынан Қазақстан Республикасының аумағына жеке тұлға импорттайтын болса, көлік құралдары бойынша салық салынатын импорты мөлшерінің сомасы көрсетіледі;

      22) 320.00.004 В жолда Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына жеке тұлға импорттайтын, Республиканың мемлекеттік органдарында мемлекеттік тіркеуге жататын көлік құралдары бойынша қосылған құн салығының сомасы көрсетіледі. 320.00.004 В жол өзіне 320.00.004 I В, 320.00.004 II В жолдарының сомасын қосады;

      23) 320.00.004 I В жолда егер Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына жеке тұлға импорттайтын болса, көлік құралдары бойынша қосылған құн салығының сомасы көрсетіледі;

      24) 320.00.004 II В жолда егер Беларусь Республикасының аумағынан Қазақстан Республикасының аумағына жеке тұлға импорттайтын болса, көлік құралдары бойынша қосылған құн салығының сомасы көрсетіледі;

      25) 320.00.005 А жолда Салық кодексінің 255-бабына сәйкес босатылған импорт көрсетіледі. Бұл жолға 320.01-нысанның 320.01.001 жолынан сома көшіріледі. 320.00.005 А жол өзіне 320.00.005 I А, 320.00.005 II А жолдарының сомасын қосады;

      26) 320.00.005 I жолда Ресей Федерациясынан Салық кодексінің 255-бабына сәйкес босатылған тауарлардың импорты көрсетіледі;

      27) 320.00.005 II жолда Беларусь Республикасынан Салық кодексінің 255-бабына сәйкес босатылған тауарлардың импорты көрсетіледі;

      28) 320.00.006 В жолда Қазақстан Республикасының аумағына Кеден одағына мүше мемлекеттердің аумақтарынан импортталатын өндірістік қайта өңдеуге арналған тауарлардың, олар бойынша Енгізу туралы Заңының 49-бабы 27-50-абзацтарына сәйкес қосылған құн салығын төлеу мерзімдері өзгертілген қосылған құн салығының сомасы көрсетіледі Бұл жолға 320.02-нысанның D бағанының 0000001 және 0000002 жолдарының жиынтық сомасы көшіріледі.

      320.00.006 В жол өзіне 320.00.006 I В, 320.00.006 II В жолдарының сомасын қосады;

      29) 320.00.006 I В жолда Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына импортталатын өндірістік қайта өңдеуге арналған тауарлардың, олар бойынша қосылған құн салығын төлеу мерзімдері өзгертілген қосылған құн салығының сомасы көрсетіледі Бұл жолда 320.02-нысанның D бағанының жолдарынан, олар бойынша F бағанында ел коды Ресей Федерациясының импорты көрсетілген сомаларын қосумен сомасы көрсетіледі;

      30) 320.00.006 II В жолда Беларусь Республикасының аумағынан Қазақстан Республикасының аумағына импортталатын өндірістік қайта өңдеуге арналған тауарлардың, олар бойынша қосылған құн салығын төлеу мерзімдері өзгертілген қосылған құн салығының сомасы көрсетіледі Бұл жолда 320.02-нысанның D бағанының жолдарынан, олар бойынша F бағанында ел коды Беларусь Республикасының импорты көрсетілген сомаларын қосумен сомасы көрсетіледі;

      31) 320.00.007 А жолда Кеден одағына мүше мемлекеттердің аумақтарынан Қазақстан Республикасының аумағына тауарлардың, олар бойынша Енгізу туралы Заңының 49-1-бабына сәйкес есепке жатқызу әдісімен қосылған құн салығы төленген импортқа салынатын мөлшері көрсетіледі. Бұл жолға 320.03-нысанның 320.03.003 А жолынан сома көшіріледі. Жол өзіне 320.00.007 I А және 320.00.007 А II жолдарының сомасын қосады;

      32) 320.00.007 I А жолда Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына тауарлардың, олар бойынша Енгізу туралы Заңының 49-1-бабына сәйкес есепке жатқызу әдісімен қосылған құн салығы төленген импортқа салынатын мөлшері көрсетіледі. Бұл жолға 320.03-нысанның 320.03.001 А жолынан сома көшіріледі;

      33) 320.00.007 II А жолда Беларусь Республикасының аумағынан Қазақстан Республикасының аумағына тауарлардың, олар бойынша Енгізу туралы Заңының 49-1-бабына сәйкес есепке жатқызу әдісімен қосылған құн салығы төленген импортқа салынатын мөлшері көрсетіледі. Бұл жолға 320.03-нысанның 320.03.002 А жолынан сома көшіріледі;

      34) 320.00.007 В жолда Кеден одағына мүше мемлекеттердің аумақтарынан Қазақстан Республикасының аумағына тауарлардың, олар бойынша Енгізу туралы Заңының 49-1-бабына сәйкес есепке жатқызу әдісімен қосылған құн салығы төленген импортқа салынатын қосылған құн салығының сомасы көрсетіледі. Бұл жолға 320.03-нысанның 320.03.003 В жолынан сома көшіріледі. Жол өзіне 320.00.007I В және 320.00.007 В II жолдарының сомасын қосады;

      35) 320.00.007 I В жолда Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына тауарлардың, олар бойынша Енгізу туралы Заңының 49-1-бабына сәйкес есепке жатқызу әдісімен қосылған құн салығы төленген импортқа салынатын қосылған құн салығының сомасы көрсетіледі. Бұл жолға 320.03-нысанның 320.03.001 В -жолынан сома көшіріледі;

      36) 320.00.007 II В жолда Беларусь Республикасының аумағынан Қазақстан Республикасының аумағына тауарлардың, олар бойынша Енгізу туралы Заңының 49-1-бабына сәйкес есепке жатқызу әдісімен қосылған құн салығы төленген импортқа салынатын қосылған құн салығының сомасы көрсетіледі. Бұл жолға 320.03-нысанның 320.03.002 В жолынан сома көшіріледі;

      37) 320.00.008 А жолда заңды тұлға әкелген, 2009 жылдың 1 қаңтарына дейін инфрақұрылымдық жобаны іске асыруға Қазақстан Республикасының Үкіметімен жасалған концессиялық келісімшарт шеңберінде қызметін жүзеге асыратын оның мердігерлері Кеден одағына мүше мемлекеттің аумағынан Қазақстан Республикасының аумағына әкелінген тауарлардың босатылған импортының мөлшері көрсетіледі. Бұл жолға 320.01-нысанның 320.01.002 жолынан сома көшіріледі. Жол өзіне 320.00.008I А және 320.00.008 II А жолдарының сомасын қосады;

      38) 320.00.008 I А жолда заңды тұлға әкелген, 2009 жылдың 1 қаңтарына дейін инфрақұрылымдық жобаны іске асыруға Қазақстан Республикасының Үкіметімен жасалған концессиялық келісімшарт шеңберінде қызметін жүзеге асыратын оның мердігерлері Ресей Федерациясының аумағынан Қазақстан Республикасының аумағына әкелінген тауарлардың босатылған импортының мөлшері көрсетіледі. Бұл жолға 320.01-нысанның 320.01.002 I-жолынан сома көшіріледі;

      39) 320.00.008 II А жолда заңды тұлға әкелген, 2009 жылдың 1 қаңтарына дейін инфрақұрылымдық жобаны іске асыруға Қазақстан Республикасының Үкіметімен жасалған концессиялық келісімшарт шеңберінде қызметін жүзеге асыратын оның мердігерлері Беларусь Республикасының аумағынан Қазақстан Республикасының аумағына әкелінген тауарлардың босатылған импортының мөлшері көрсетіледі. Бұл жолға 320.01-нысанның 320.01.002 I I жолынан сома көшіріледі;

      17. "Акцизделетін тауарлар импорты кезінде акциздерді есептеу" деген бөлімде мынадай деректер көрсетіледі:

      1) 320.00.009 жолда спирттің барлық түрлерінің импорты бойынша есептелген акциздің сомасы көрсетіледі;

      2) 320.00.009I жолда Ресей Федерациясынан спирттің барлық түрлерінің импорты бойынша есептелген акциздің сомасы көрсетіледі;

      3) 320.00.009 II жолда Беларусь Республикасынан спирттің барлық түрлерінің импорты бойынша есептелген акциздің сомасы көрсетіледі;

      4) 320.00.010 жолда шарап материалының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      5) 320.00.010 I жолда Ресей Федерациясынан шарап материалының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      6) 320.00.0010 II жолда Беларусь Республикасынан шарап материалының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      7) 320.00.011 жолда алкоголь өнімінің импорты бойынша есептелген акциздің сомасы көрсетіледі. Бұл жол алкоголь өнімінің барлық түрлері бойынша жасалған, 320.04.006 жолдарының жиынтық сомасы ретінде айқындалады. Алкоголь өнімінің әрбір түріне 320.04-нысанның жеке парағы толтырылады;

      8) 320.00.011 I жолда Ресей Федерациясынан алкоголь өнімінің импорты бойынша есептелген акциздің сомасы көрсетіледі. Бұл жол алкоголь өнімінің барлық түрлері бойынша жасалған, 320.04.006 I жолдарының жиынтық сомасы ретінде айқындалады. Алкоголь өнімінің әрбір түріне 320.04-нысанның жеке парағы толтырылады;

      9) 320.00.011 II жолда Беларусь Республикасынан алкоголь өнімінің импорты бойынша есептелген акциздің сомасы көрсетіледі. Бұл жол алкоголь өнімінің барлық түрлері бойынша жасалған, 320.04.006 II жолдарының жиынтық сомасы ретінде айқындалады. Алкоголь өнімінің әрбір түріне 320.04-нысанның жеке парағы толтырылады;

      10) 320.00.012-жолда темекі өнімдерінің импорты бойынша есептелген акциздің сомасы көрсетіледі. Бұл жол темекі өнімдерінің барлық түрлері бойынша жасалған, 320.05.007-жолдарының жиынтық сомасы ретінде айқындалады. Темекі өнімдерінің әрбір түріне 320.05-нысанның жеке парағы толтырылады;

      11) 320.00.012 I жолда Ресей Федерациясынан темекі өнімдерінің импорты бойынша есептелген акциздің сомасы көрсетіледі. Бұл жол темекі өнімдерінің барлық түрлері бойынша жасалған, 320.05.007 I жолдарының жиынтық сомасы ретінде айқындалады. Темекі өнімдерінің әрбір түріне 320.05-нысанның жеке парағы толтырылады;

      12) 320.00.012 II жолда Беларусь Республикасынан темекі өнімдерінің импорты бойынша есептелген акциздің сомасы көрсетіледі. Бұл жол темекі өнімдерінің барлық түрлері бойынша жасалған, 320.05.007 II жолдарының жиынтық сомасы ретінде айқындалады. Темекі өнімдерінің әрбір түріне 320.05-нысанның жеке парағы толтырылады;

      13) 320.00.013 жолда шикі мұнайдың, газ конденсатының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      14) 320.00.013 I жолда Ресей Федерациясынан шикі мұнайдың, газ конденсатының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      15) 320.00.013 II жолда Беларусь Республикасынан шикі мұнайдың, газ конденсатының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      16) 320.00.014 жолда бензиннің (авиациялықты қоспағанда) импорты импорты бойынша есептелген акциздің сомасы көрсетіледі;

      17) 320.00.014 I жолда Ресей Федерациясынан бензиннің (авиациялықты қоспағанда) импорты бойынша есептелген акциздің сомасы көрсетіледі;

      18) 320.00.014 II жолда Беларусь Республикасынан бензиннің (авиациялықты қоспағанда) импорты бойынша есептелген акциздің сомасы көрсетіледі;

      19) 320.00.015 жолда дизель отынының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      20) 320.00.015 I жолда Ресей Федерациясынан дизель отынының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      21) 320.00.015 II жолда Беларусь Республикасынан дизель отынының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      22) 320.00.016 жолда жеңіл автомобильдер мен өзге де моторлы көлік құралдарының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      23) 320.00.016 I жолда Ресей Федерациясынан жеңіл автомобильдер мен өзге де моторлы көлік құралдарының импорты бойынша есептелген акциздің сомасы көрсетіледі;

      24) 320.00.016 II жолда Беларусь Республикасынан жеңіл автомобильдер мен өзге де моторлы көлік құралдарының импорты бойынша есептелген акциздің сомасы көрсетіледі.

      18. "Акциз салудан босатылған акцизделетін тауарлардың импорты" бөлімінде 320.00.017 жолда акциз салудан босатылған акцизделетін тауарлар импортының құны көрсетіледі. Бұл жолға 320.06-нысанның барлық парақтары бойынша 320.06.002В жолынан қалыптастырылатын акцизделетін тауарлар импортының жалпы құны көшіріледі;

      19. "Салықтық тексеру нәтижелерi бойынша есептелген импорт бойынша ҚҚС және акциздер сомасы" деген бөлімде:

      1) 320.00.018-жолда салықтық тексеру нәтижелерi бойынша есептелген импортталған тауарлар бойынша қосылған құн салығының сомасы көрсетіледі. Жол тек қосымша декларацияда толтырылуы тиіс. Жол өзіне 320.00.018 I және 320.00.018 II-жолдарының қосады;

      2) 320.00.018 I жолда Ресей Федерациясынан импортталған тауарлар бойынша салықтық тексеру нәтижелерi бойынша есептелген қосылған құн салығының сомасы көрсетіледі;

      3) 320.00.018 II жолда Беларусь Республикасынан импортталған тауарлар бойынша салықтық тексеру нәтижелерi бойынша есептелген қосылған құн салығының сомасы көрсетіледі.

      Қосымша декларацияда 320.00.018, 320.00.018 I және 320.00.018 II жолдарын толтыру кезінде осындай сома сәйкесінше 320.00.001 В; 320.00.001 В I және 320.00.001 В II жолдарында міндетті көрсетілуі тиіс;

      4) 320.00.019 жолда салықтық тексеру нәтижелерi бойынша есептелген импортталған тауарлар бойынша акциздердің сомасы көрсетіледі. Жол тек қосымша декларацияда толтырылуы тиіс. Жол өзіне 320.00.019 I және 320.00.019 II жолдарының қосады;

      5) 320.00.019 I жолда Ресей Федерациясынан импортталған тауарлар бойынша салықтық тексеру нәтижелерi бойынша есептелген акциздердің сомасы көрсетіледі;

      6) 320.00.019 II жолда Беларусь Республикасынан импортталған тауарлар бойынша салықтық тексеру нәтижелерi бойынша есептелген акциздердің сомасы көрсетіледі.

      20. "Кеден одағында қосылған құн салығы салынбайтын импорт" деген бөлімде:

      1) 320.00.020 жолда Қазақстан Республикасының заңнамасында белгіленген табиғи кему нормалар шегінде салық төлеуші шеккен тауарларды жоғалтқан жағдайда, сондай-ақ Салық кодексінің 276-23-бабы 4-тармағынасәйкес табиғи және техногендік сипаттағы төтенше жағдайлардың нәтижесінде туындаған тауарлардың бүлінген импорт кезінде қосылған құн салығы салынуға жатпайтын тауарлардың құны көрсетіледі. Жол өзіне 320.00.020 I және 320.00.020 II-жолдарының қосады;

      2) 320.00.020 I жолда Ресей Федерациясынан тауарлардың импорты кезінде Салық кодексінің 276-23-бабы 4-тармағына сәйкес қосылған құн салығы салынуға жатпайтын тауарлардың құны көрсетіледі;

      3) 320.00.020 II жолда Беларусь Республикасынан тауарлардың импорты кезінде Салық кодексінің 276-23-бабы 4-тармағына сәйкес қосылған құн салығы салынуға жатпайтын тауарлардың құны көрсетіледі.

      21. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі. Егер декларацияны дара кәсіпкер тапсырса, дара кәсіпкердің мемлекеттік тіркелуі туралы куәлікке сәйкес оның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларация тапсырылған күн.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) Салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (болған кезде) көрсетіледі;

      5) декларацияны қабылдаған күн.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларация табыс етілген күн көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Қосылған құн салығын салудан босатылған импорт –
320.01-нысанын жасау

      22. Бұл нысан қосылған құн салығын салудан босатылған, Ресей Федерациясы мен Беларусь Республикасынан тауарлардың импортын егжей-тегжейлі көрсетуге арналған.

      Егер 320.00-нысанының "Салық төлеуші туралы жалпы ақпарат" бөлімінде "Табыс етілген қосымшалар" 16-жолда "01" торкөзі белгіленген болса, 320.01 қосымшасы толтырылуы тиіс.

      23. "Қосылған құн салығын салудан босатылған импорт" деген бөлімде:

      1) 320.01.001 жолда Салық кодексінің 255-бабына сәйкес қосылған құн салығын салудан босатылған импорт көрсетіледі. Бұл жол өзіне 320.01.001 А, 320.01.001 В, 320.01.001 С, 320.01.001 D, 320.01.001 Е, 320.01.001 F жолдарын қосады;

      2) 320.01.001 A жолында Қазақстан Республикасының Үкіметі белгілейтін тәртіпте гуманитарлық көмек ретінде әкелінетін акцизделетіндерді қоспағанда, тауарлардың сомасы көрсетіледі;

      3) 320.01.001 B жолында техникалық көмек көрсетуді қоса алғанда, мемлекет, мемлекеттердің үкіметтері, халықаралық ұйымдар желілері бойынша қайырымдылық көмек мақсатында әкелінетін, акцизделетіндерді қоспағанда, тауарлардың босатылған импортының мөлшері көрсетіледі;

      4) 320.01.001 C жолында шет мемлекеттiң дипломатиялық және оларға теңестiрiлген өкiлдiктерiнiң, шет мемлекеттiң консулдық мекемелерiнiң ресми пайдалануы үшiн, сондай-ақ олармен бiрге тұратын отбасы мүшелерiн қоса алғанда, осы өкiлдiктердiң дипломатиялық және әкiмшiлiк-техникалық персоналына жататын адамдардың, олармен бiрге тұратын отбасы мүшелерiн қоса алғанда, консулдық лауазымды адамдардың, консулдық қызметшiлердiң жеке пайдалануы үшiн әкелiнген тауарлардың босатылған импортының мөлшері көрсетіледі;

      5) 320.01.001 D жолында кез келген нысандағы дәрілік заттардың, оның ішінде субстанция-дәрілер; протездік-ортопедиялық бұйымдарды, сурдотифлотехниканы және медициналық (ветеринариялық) техниканы қоса алғанда, медициналық (ветеринариялық) мақсаттағы бұйымдар; кез келген нысандағы дәрілік заттарды шығаруға арналған материалдар, жабдықтар және жинақтаушы материалдар, оның ішінде субстанция-дәрілер, протездік-ортопедиялық бұйымдарды және медициналық (ветеринариялық) техниканы қоса алғанда, медициналық (ветеринариялық) мақсаттағы бұйымдардың сомасы көрсетіледі;

      6) 320.01.001 Е мемлекеттер, мемлекеттер үкiметтерiнiң және халықаралық ұйымдардың желісі бойынша берiлген грант қаржысы есебінен жүзеге асырылатын тауарларының босатылған импортының мөлшерi көрсетіледі;

      7) 320.01.001 F жолда Салық кодексінің 255-бабына сәйкес қосылған құн салығын салудан босатылған импортының мөлшерi көрсетіледі; Бұл жол өзіне 320.01.001 А-дан 320.01.001 Е-жолдарын қосады;

      320.01.001 А-дан 320.01.001 F-жолдар I және II кіші жолдардан тұрады. I тиісті кіші жолдарда Ресей Федерациясынан импортталған тауарлар бойынша мәліметтер көрсетіледі, ал тиісті кіші жолдарда Беларусь Республикасынан импортталған тауарлар бойынша мәліметтер көрсетіледі;

      8) 320.01.002 жолда Заңды тұлға, 2009 жылдың 1 қаңтарына дейін инфрақұрылымдық жобаны іске асыруға Қазақстан Республикасының Үкіметімен жасалған концессиялық келісімшарт шеңберінде қызметін жүзеге асыратын оның мердігерлері Кеден одағына мүше мемлекеттің аумағынан Қазақстан Республикасының аумағынан әкелінген тауарларды қосылған құн салығын салудан босатылған импортының мөлшерi көрсетіледі. 320.01.001 жолдың сомасы 320.01.005 жолға көшіріледі. 320.01.002 жол өзіне 320.00.002 I және 320.00.002 II жолдарының қосады;

      9) 320.01.002 I-жолда Ресей Федерациясынан импортталған, осы тармақтың 11) тармақшасында көрсетілген тауарлар бойынша мәліметтер көрсетіледі;

      10) 320.01.002 II жолда Беларусь Республикасынан импортталған, осы тармақтың 8) тармақшасында көрсетілген тауарлар бойынша мәліметтер көрсетіледі.

      320.01.001 жолының сомасы 320.00.005 А жолына көшіріледі.

      320.01.002 жолының сомасы 320.00.008 А жолына көшіріледі.

4. Қосылған құн салығын төлеу мерзімі өзгертілген тауарлардың
импорты – 320.02-нысанын жасау

      24. Бұл нысан Енгізу туралы Заңның 49-бабы 27-50-абзацтарына сәйкес қосылған құн салығын төлеу мерзімі өзгертілген, Ресей Федерациясы мен Беларусь Республикасынан тауарлар импорты кезінде толтырылады.

      Егер 320.00-нысанының "Салық төлеуші туралы жалпы ақпарат" бөлімінде "Табыс етілген қосымшалар" 16-жолда "02" торкөзі белгіленген болса, 320.02 қосымшасы толтырылуы тиіс.

      25. "ҚҚС төлеу мерзімі өзгертілген тауарлар импорты" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында импорт түрінің коды көрсетіледі:

      1 – өнеркәсіптік қайта өңдеу үшін тауарлар импорты;

      2 – су, газ, электр қуаты импорты;

      3) С бағанында тауарларды әкелу және жанама салықтарды төленгені туралы өтініштің нөмірі және салық төлеуші берген, аталған Өтінішті толтыру күні көрсетіледі;

      4) D бағанында Тауарларды әкелу және жанама салықтарды төленгені туралы өтінішке сәйкес қосылған құн салығының сомасы көрсетіледі;

      5) Е бағанында салықты өтеу үшін мерзім (өзгертілген) көрсетіледі. Кеден одағына мүше мемлекеттің аумағынан Қазақстан Республикасының аумағына импортталған тауарлар бойынша қосылған құн салығын төлеу мерзімін өзгерту Салық кодексінің 276-2-бабы 2-тармағына сәйкес осындай тауарлар есепке қабылданған күннен бастап үш айдан аспайтын мерзімге жүргізіледі;

      6) F бағанында өнеркәсіптік қайта өңдеу үшін тауарларды импорттау жүзеге асырылған экспортаушы елдің коды көрсетіледі;

      7) 0000001 қорытынды жолында өнеркәсіптік қайта өңдеу үшін тауарлар импорты бойынша қорытынды сомалар көрсетіледі;

      8) 0000002 қорытынды жолында су, газ, электр қуаты импорты бойынша қорытынды сомалар көрсетіледі.

      D бағаны 0000001, 0000002 қорытынды жолдарының сомасы 320.00.006 жолына көшіріледі.

5. Қосылған құн салығы есепке жатқызу әдісімен төленетін
тауарлар импорты – 320.03-нысанын жасау

      26. Бұл нысан Енгізу туралы Заңның 49-1-бабына сәйкес импорт кезінде қосылған құн салығы есепке жатқызу әдісімен төленетін, салық кезеңі ішінде жүзеге асырылған Ресей Федерациясы мен Беларусь Республикасынан тауарлар импорты бойынша ақпаратты егжей-тегжейлі көрсетуге арналған.

      Егер 320.00-нысанының "Салық төлеуші туралы жалпы ақпарат" бөлімінде "Табыс етілген қосымшалар" 16-жолда "03" торкөзі белгіленген болса, 320.03 қосымшасы толтырылуы тиіс.

      27. "Есепке жатқызу әдісімен төленетін Ресей Федерациясы мен Беларусь Республикасынан тауарлар импорты бойынша қосылған құн салығын есептеу" деген бөлімде:

      1) 320.03.001 А жолда Қазақстан Республикасы Үкіметінің 2003 жылғы 19 наурыздағы № 269 қаулысымен бекітілген Тізбеге енгізілген, қосылған құн салығы есепке жатқызу әдісімен төленетін, Ресей Федерациясынан әкелінетін салық салынатын тауарлар импорт сомасы көрсетіледі. Бұл жол 320.03.001 I А, 320.03.001 II А, 320.03.001 III А, 320.03.001 IV А, 320.03.001 V А, 320.03.001 VI А, 320.03.001 VII А, 320.03.001 VIII А, 320.03.001 IХ А және 320.03.001 Х А жолдарын қосады;

      2) 320.03.001 I А жолда импортталған жабдық бойынша салық салынатын импорт сомасы көрсетіледі;

      3) 320.03.001 II А жолда импортталған ауыл шаруашылығы техникасы бойынша салық салынатын импорт сомасы көрсетіледі;

      4) 320.03.001 III А жолда импортталған автомобиль көлігінің ауыр жүк таситын жылжымалы құрамы бойынша салық салынатын импорт сомасы көрсетіледі;

      5) 320.03.001 IV А жолда импортталған ұшақтар және тік ұшақтар бойынша салық салынатын импорт сомасы көрсетіледі;

      6) 320.03.001 V А жолда импортталған теміржол локомотивтері мен вагондары бойынша салық салынатын импорт сомасы көрсетіледі;

      7) 320.03.001 VI А жолда импортталған теңіз кемелері бойынша салық салынатын импорт сомасы көрсетіледі;

      8) 320.03.001 VII А жолда импортталған қосалқы бөлшектер бойынша салық салынатын импорт сомасы көрсетіледі;

      9) 320.03.001 VIII А жолда импортталған пестицидтер (улы химикаттар) бойынша салық салынатын импорт сомасы көрсетіледі;

      10) 320.03.001 IХ А жолда импортталған барлық асыл тұқымды жануарлардың барлық түрі және қолдан ұрықтандыруға арналған жабдықтар бойынша салық салынатын импорт сомасы көрсетіледі;

      11) 320.03.001 Х А жолда Қазақстан Республикасы Үкіметінің 2003 жылғы 19 наурыздағы № 269 қаулысымен бекітілген Тізбеге енгізілген, бірақ 320.03.001 I А-дан бастап 320.03.001 IХ А-ға дейінгі жолдарда көрсетілмеген өзге тауарлар бойынша салық салынатын импорт сомасы көрсетіледі;

      12) 320.03.001 В жолда Қазақстан Республикасы Үкіметінің 2003 жылғы 19 наурыздағы № 269 қаулысымен бекітілген Тізбеге енгізілген, Ресей Федерациясынан тауарлар импорты бойынша есепке жатқызу әдісімен төленетін қосылған құн салығы сомасы көрсетіледі. Бұл жол 320.03.001 I В, 320.03.001 II В, 320.03.001 III В, 320.03.001 IV В, 320.03.001 V В, 320.03.001 VI В, 320.03.001 VII В, 320.03.001 VIII В, 320.03.001 IХ В және 320.03.001 Х В жолдарын қосады;

      13) 320.03.001 I В жолда импортталған жабдық бойынша қосылған құн салығының сомасы көрсетіледі;

      14) 320.03.001 II В жолда импортталған ауыл шаруашылық техникасы бойынша қосылған құн салығының сомасы көрсетіледі;

      15) 320.03.001 III В жолда импортталған автомобиль көлігінің ауыр жүк таситын жылжымалы құрамы бойынша қосылған құн салығының сомасы көрсетіледі;

      16) 320.03.001 IV В жолда импортталған ұшақтар және тік ұшақтар бойынша қосылған құн салығының сомасы көрсетіледі;

      17) 320.03.001 V В жолда импортталған теміржол локомотивтері мен вагондары бойынша қосылған құн салығының сомасы көрсетіледі;

      18) 320.03.001 VI В жолда импортталған теңіз кемелері бойынша қосылған құн салығының сомасы көрсетіледі;

      19) 320.03.001 VII В жолда импортталған қосалқы бөлшектер бойынша қосылған құн салығының сомасы көрсетіледі;

      20) 320.03.001 VIII В жолда импортталған пестицидтер (улы химикаттар) бойынша қосылған құн салығының сомасы көрсетіледі;

      21) 320.03.001 IХ В жолда импортталған барлық асыл тұқымды жануарлардың барлық түрі және қолдан ұрықтандыруға арналған жабдықтар бойынша қосылған құн салығының сомасы көрсетіледі;

      22) 320.03.001 Х В жолда Қазақстан Республикасы Үкіметінің 2003 жылғы 19 наурыздағы № 269 қаулысымен бекітілген Тізбеге енгізілген, бірақ 320.03.001 I В-дан бастап 320.03.001 IХ В-ға дейінгі жолдарда көрсетілмеген өзге тауарлар бойынша есепке жатқызу әдісімен төленетін қосылған құн салығының сомасы көрсетіледі.

      320.03.001 А жолының сомасы 320.00.007 I А жолына көшіріледі.

      320.03.001 В жолының сомасы 320.00.007 I В жолына көшіріледі.

      Сондай-ақ 320.00.007 I В-жолдарының сомасы тиісті салық кезеңі үшін табыс етілген қосылған құн салығы бойынша декларацияның 300.00.012 және 300.00.028 В жолдарында ескеріледі;

      23) 320.03.002 А жолда Қазақстан Республикасы Үкіметінің 2003 жылғы 19 наурыздағы № 269 қаулысымен бекітілген Тізбеге енгізілген, қосылған құн салығы есепке жатқызу әдісімен төленетін Беларусь Республикасынан әкелінетін салық салынатын тауарлар импортының сомасы көрсетіледі. Бұл жол 320.03.002 I А, 320.03.002 II А, 320.03.002 III А, 320.03.002 IV А, 320.03.002 V А, 320.03.002 VI А, 320.03.002 VII А, 320.03.002 VIII А, 320.03.002 IХ А және 320.03.002 Х А жолдарын қосады;

      24) 320.03.002 I-ден бастап 320.03.002 Х-ге дейінгі-жолдар А және В бағандары бойынша 320.03.001 I-ден бастап 320.03.001 Х-дейінгі-жолдар бойынша бағандарға ұқсас толтырылады.

      320.03.002 А жолының сомасы 320.00.007 II А жолына көшіріледі.

      320.03.002 В жолының сомасы 320.00.007 II В жолына көшіріледі.

      Сондай-ақ 320.00.007 II В жолдарының сомасы тиісті салық кезеңі үшін табыс етілген қосылған құн салығы бойынша декларацияның 300.00.012 және 300.00.028 В-жолдарында ескеріледі;

      25) 320.03.003 А жолда Қазақстан Республикасы Үкіметінің 2003 жылғы 19 наурыздағы № 269 қаулысымен бекітілген Тізбеге енгізілген, қосылған құн салығы есепке жатқызу әдісімен төленетін салық салынатын Ресей Федерациясы мен Беларусь Республикасынан әкелінетін тауарлар импорты сомасының қорытындысы көрсетіледі. Бұл жолда көрсетілетін салық салынатын импорт сомасы 320.03.001 А және 320.03.002 А жолдарынан сомалар қосындысымен айқындалады;

      26) 320.03.003 B жолда Қазақстан Республикасы Үкіметінің 2003 жылғы 19 наурыздағы № 269 қаулысымен бекітілген Тізбеге енгізілген, қосылған құн салығы есепке жатқызу әдісімен төленетін салық салынатын Ресей Федерациясы мен Беларусь Республикасынан әкелінетін тауарлар импорты бойынша қосылған құн салығы сомасының қорытындысы көрсетіледі. Бұл-жолда көрсетілетін қосылған құн салығының сомасы 320.03.001 В және 320.03.002 В-жолдарынан сомалар қосындысымен айқындалады.

      320.03.003 А жолының сомасы 320.00.007 А жолына көшіріледі.

      320.03.003 В жолының сомасы 320.00.007 В жолына көшіріледі.

6. Салық салынатын алкоголь өнімінің импорты – 320.04-нысанын
жасау

      28. Бұл нысан салық кезеңі ішінде жасалған алкоголь өнімінің салық салынатын импорты туралы ақпаратты егжей-тегжейлі көрсетуге арналған және кеден одағына мүше мемлекеттерден Қазақстан Республикасына алкоголь өнімдерін импорттайтын салық төлеушілер толтырады. Алкоголь өнімінің әрбір түріне бөлек парақ жасалады.

      Егер 320.00-нысанының "Салық төлеуші туралы жалпы ақпарат" бөлімінде "Табыс етілген қосымшалар" 16-жолда "04" торкөзі белгіленген болса, 320.04 қосымшасы толтырылуы тиіс.

      29. "Салық салынатын алкоголь өнімінің импорты" деген бөлімде:

      1) 320.04.001 А жолда алкоголь өнімінің түрі көрсетіледі;

      2) 320.04.001 В жолда Ресей Федерациясынан импортталған акцизделетін тауарлар бойынша тиісті бюджет сыныптамасының коды көрсетіледі;

      3) 320.04.001 С жолда Беларусь Республикасынан импортталған акцизделетін тауарлар бойынша тиісті бюджет сыныптамасының коды көрсетіледі;

      4) 320.04.002 жолда Салық кодексінің 285-бабына сәйкес алкоголь өнімінің бүлінгені, жойылғаны туралы мәліметтерді қоса алғанда, салық салынатын алкоголь өнімінің импортының көлемі көрсетіледі;

      5) 320.04.002 I жолда Салық кодексінің 285-бабына сәйкес алкоголь өнімінің бүлінгені, жойылғаны туралы мәліметтерді қоса алғанда, Ресей Федерациясынан салық салынатын алкоголь өнімінің импортының көлемі көрсетіледі;

      6) 320.04.002 II жолда Салық кодексінің 285-бабына сәйкес алкоголь өнімінің бүлінгені, жойылғаны туралы мәліметтерді қоса алғанда, Беларусь Республикасынан салық салынатын алкоголь өнімінің импортының көлемі көрсетіледі;

      7) 320.04.003 жолда есепке алу-бақылау таңбалары бүлінген немесе жойылған кезде салық салу базасына енгізілетін алкоголь өнімінің көлемі көрсетіледі. Жолдың қорытынды сомасы 320.04.003 I және 320.04.003 II жолдарының сомасы ретінде айқындалады;

      8) 320.04.003 I жолда С бағанының-жолдарының сомасы ретінде айқындалатын есепке алу-бақылау таңбалары бүлінген, жойылған кезде Ресей Федерациясынан салық салынатын алкоголь өнімінің импортының көлемі көрсетіледі;

      9) 320.04.003 I A I – 320.04.003 I A III жолдарында есепке алу-бақылау таңбаларының саны көрсетіледі;

      10) 320.04.003 I B I – 320.04.003 I B III жолдарында тұтыну ыдысының сыйымдылығы көрсетіледі;

      11) 320.04.003 I C I – 320.04.003 I C III жолдарында А және В бағандарының туындысы ретінде айқындалатын есепке алу-бақылау таңбаларының бүлінуі, жойылуы бойынша салық базасы көрсетіледі;

      12) 320.04.003 II-жолда С бағанының сомасы ретінде айқындалатын есепке алу-бақылау таңбалары бүлінген, жойылған кезде Беларусь Республикасынан салық салынатын алкоголь өнімінің импортының көлемі көрсетіледі;

      13) 320.04.003 II A I – 320.04.003 II A III жолдарында есепке алу-бақылау таңбаларының саны көрсетіледі;

      14) 320.04.003 II B I – 320.04.003 II B III жолдарында тұтыну ыдысының сыйымдылығы көрсетіледі;

      15) 320.04.003 II C I – 320.04.003 II C III жолдарында А және В бағандарының туындысы ретінде айқындалатын есепке алу-бақылау таңбаларының бүлінуі, жойылуы бойынша салық базасы көрсетіледі;

      16) 320.04.004 жолда 320.04.002 және 320.04.003 жолдарының сомасы ретінде айқындалатын салық салынатын алкоголь өнімінің импортының жалпы көлемі көрсетіледі;

      17) 320.04.004 I жолда 320.04.002 I және 320.04.003 I-жолдарының сомасы ретінде айқындалатын Ресей Федерациясынан салық салынатын алкоголь өнімінің импортының жалпы көлемі көрсетіледі;

      18) 320.04.004 II жолда 320.04.002 IІ және 320.04.003 IІ жолдарының сомасы ретінде айқындалатын Беларусь Республикасынан салық салынатын алкоголь өнімінің импортының жалпы көлемі көрсетіледі;

      19) 320.04.005-жолда белгіленген акциз ставкасы көрсетіледі;

      20) 320.04.006 жолда 320.04.004 және 320.04.005 жолдарының туындысы ретінде айқындалатын Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі;

      21) 320.04.006 I жолда Ресей Федерациясы бойынша Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі;

      22) 320.04.006 II жолда Беларусь Республикасы бойынша Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі.

      30. "Акциз салуға жатпайтын алкоголь өнімінің импорты" деген бөлімде:

      1) 320.04.007 жолда салық салу базасына енгізілмейтін, оған қатысты төтенше жағдайлар нәтижесінде туындаған бүліну немесе жоғалу фактісі анықталған, алкоголь өнімі импортының көлемі көрсетіледі;

      2) 320.04.007 I жолда салық салу базасына енгізілмейтін, оған қатысты төтенше жағдайлар нәтижесінде туындаған бүліну немесе жоғалу фактісі анықталған, Ресей Федерациясынан алкоголь өнімі импортының көлемі көрсетіледі;

      3) 320.04.007 II жолда салық салу базасына енгізілмейтін, оған қатысты төтенше жағдайлар нәтижесінде туындаған бүліну немесе жоғалу фактісі анықталған, Беларусь Республикасынан алкоголь өнімі импортының көлемі көрсетіледі;

      4) 320.04.008 жолда төтенше жағдайлар нәтижесінде есепке алу-бақылау таңбаларының бүлінуі немесе жоғалуы туындаған салық салу базасына қосылмайтын алкоголь өнімінің көлемі, сондай-ақ салық органдары жоюға есептен шығару актісі негізінде қабылдаған бүлінген есепке алу-бақылау таңбалары бойынша салық салынатын базаға енгізілмейтін алкоголь өнімінің көлемі көрсетіледі. Бұл жол 320.04.003 жолына ұқсас толтырылады.

      31. Арақ, ликер-арақ өнімдері, коньяк, бренди үшін салық базасы 100 пайыздық спирттің литрі ретінде қаралады.

      320.04.006 жолының сомасы 320.00.011 жолына көшіріледі.

7. Салық салынатын темекі өнімдерінің импорты – 320.05-нысанын
жасау

      32. Бұл нысан салық кезеңі ішінде жасалған құрамында никотині (бұдан әрі – темекі) бар фармацевтикалық өнімді қоспағанда, тұтыну ыдысына қатталған және соңғы тұтынуға арналған фильтрлі сигареттерді, фильтрсіз сигареттерді, папиростарды, сигараларды, сигариллаларды, түтіктік, шегетін, шайнайтын, соратын, иіскейтін, хорхорлы және өзге де темекіні қоса алғанда, темекі өнімдерінің барлық түрлерінің салық салынатын импорты туралы ақпаратты егжей-тегжейлі көрсетуге арналған және Қазақстан Республикасына Кеден одағына мүше мемлекеттерден темекі өнімдерін импорттайтын салық төлеушілер толтырады. Темекінің әрбір түріне бөлек парақ толтырылады.

      33. Егер 320.00-нысанының "Салық төлеуші туралы жалпы ақпарат" бөлімінде "Табыс етілген қосымшалар" 16-жолда "05" торкөзі белгіленген болса, 320.05-қосымшасы толтырылуы тиіс. Бұл нысанды толтырған кезде акциз ставкасы темекі өнімінің бір данасына және/немесе килограмына есепті негізге ала отырып, көрсетіледі.Ол үшін сигараларды қоспағанда, темекі өнімдерін данада өлшеу бірлігіне белгіленген акциз ставкасын 1000 бөлу қажет. Темекінің өлшем бірлігі килограмм болып табылады, темекі өнімдерінің қалған түрлерінің өлшем бірлігі дана болып табылады.

      34. "Салық салынатын темекі өнімдерінің импорты" деген бөлімде:

      1) А бағанының 320.05.001 жолда темекі өнімдерінің түрі көрсетіледі;

      2) В бағанының 320.05.001 жолда Ресей Федерациясынан импортталған тауарлар бойынша бюджет жіктеуішінің коды көрсетіледі;

      3) С бағанының 320.05.001 жолда Беларусь Республикасынан импортталған тауарлар бойынша бюджет жіктеуішінің коды көрсетіледі;

      4) 320.05.002 жолда Салық кодексінің 285-бабына сәйкес темекі өнімдерінің бүлінгені, жойылғаны туралы мәліметтерді қоса алғанда, салық салынатын темекі өнімдерінің импорты көрсетіледі;

      5) 320.05.002 I жолда Салық кодексінің 285-бабына сәйкес темекі өнімдерінің бүлінгені, жойылғаны туралы мәліметтерді қоса алғанда, Ресей Федерациясынан салық салынатын темекі өнімдерінің импорты көрсетіледі;

      6) 320.05.002 II жолда Салық кодексінің 285-бабына сәйкес темекі өнімдерінің бүлінгені, жойылғаны туралы мәліметтерді қоса алғанда, Беларусь Республикасынан салық салынатын темекі өнімдерінің импорты көрсетіледі;

      7) 320.05.003 жолда Салық кодексінің 285-бабына сәйкес темекі өнімдерінің бүлінгені, жойылғаны туралы мәліметтерді қоса алғанда, алыс-беріс негізінде қайта өңдеуге импортталған темекі бойынша мәліметтер көрсетіледі;

      8) 320.05.003 I жолда Салық кодексінің 285-бабына сәйкес темекі өнімдерінің бүлінгені, жойылғаны туралы мәліметтерді қоса алғанда, алыс-беріс негізінде қайта өңдеуге Ресей Федерациясынан импортталған темекі бойынша мәліметтер көрсетіледі;

      9) 320.05.003 II жолда Салық кодексінің 285-бабына сәйкес темекі өнімдерінің бүлінгені, жойылғаны туралы мәліметтерді қоса алғанда, алыс-беріс негізінде қайта өңдеуге Беларусь Республикасынан импортталған темекі бойынша мәліметтер көрсетіледі;

      10) 320.05.004 жолда бүлінген немесе жойылған кезде салық салынатын базаға қосылатын акциз таңбаларының саны көрсетіледі;

      11) 320.05.004 I жолда Ресей Федерациясы бойынша бүлінген немесе жойылған кезде салық салынатын базаға қосылатын акциз таңбаларының саны көрсетіледі;

      12) 320.05.004 II жолда Беларусь Республикасы бойынша бүлінген немесе жойылған кезде салық салынатын базаға қосылатын акциз таңбаларының саны көрсетіледі;

      13) 320.05.004 I және 320.05.004 II жолдарында А бағандарында бүлінген және жойылған акциз таңбаларының саны көрсетіледі;

      14) 320.05.004 I және 320.05.004 II жолдарында В бағандарында акциз таңбалары бүлінген, жойылған кезеңнің алдындағы салық кезеңі ішінде бумасы импортталған қораптағы анағұрлым көп дана, кг саны көрсетіледі;

      15) 320.05.004 I және 320.05.004 II жолдарында С бағандарында А және В бағандарының туындысы ретінде айқындалатын салық базасының мөлшері көрсетіледі;

      16) 320.05.005 жолда есепті салық кезеңі ішінде салық салынатын темекі өнімдерінің импорты бойынша салық базасының жалпы мөлшері көрсетіледі. Бұл жол 320.05.002-ден бастап 320.05.004-ке дейінгі-жолдардың сомасы ретінде айқындалады;

      17) 320.05.005 I жолда Ресей Федерациясы бойынша есепті салық кезеңі ішінде салық салынатын темекі өнімдерінің импорты бойынша салық базасының жалпы мөлшері көрсетіледі. Бұл жол 320.05.002 І-ден бастап 320.05.004 І-ге дейінгі-жолдардың сомасы ретінде айқындалады;

      18) 320.05.005 II жолда Беларусь Республикасы бойынша есепті салық кезеңі ішінде салық салынатын темекі өнімдерінің импорты бойынша салық базасының жалпы мөлшері көрсетіледі. Бұл жол 320.05.002 ІІ-ден бастап 320.05.004 ІІ-ге дейінгі-жолдардың сомасы ретінде айқындалады;

      19) 320.05.006-жолда белгіленген акциз ставкасы (1 данаға не 1 кг-ға) көрсетіледі;

      20) 320.05.007 жолда 320.05.005 және 320.05.006 жолдарының туындысы ретінде айқындалатын Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі;

      21) 320.05.007 I жолда Ресей Федерациясы бойынша Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі;

      22) 320.05.007 II жолда Беларусь Республикасы бойынша Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі.

      35. "Акциз салуға жатпайтын темекі өнімдерінің импорты" деген бөлімде:

      1) 320.05.008 жолда төтенше жағдайлар нәтижесінде туындаған бүліну, жойылу кезінде салық салынбайтын темекі өнімдерінің импорты көрсетіледі;

      2) 320.05.008 I жолда төтенше жағдайлар нәтижесінде туындаған бүліну, жойылу кезінде Ресей Федерациясынан салық салынбайтын темекі өнімдерінің импорты көрсетіледі;

      3) 320.05.008 II жолда төтенше жағдайлар нәтижесінде туындаған бүліну, жойылу кезінде Беларусь Республикасынан салық салынбайтын темекі өнімдерінің импорты көрсетіледі;

      4) 320.05.009 жолда төтенше жағдайлар нәтижесінде болған бүліну, жойылу кезінде акциз салуға жатпайтын акциз таңбаларының саны, сондай-ақ салық органдары жоюға есептен шығару актісі негізінде қабылдаған бүлінген акциз таңбаларының саны көрсетіледі. Бұл жол 320.05.004 жолына ұқсас толтырылады;

      320.05.007 жолының сомасы декларацияның 320.00.012 жолына көшіріледі.

8. Акциз салудан босатылған акцизделетін тауарлар импорты –
320.06-нысанын жасау

      36. Бұл нысан Салық кодексінің 299-бабы 2-тармағына сәйкес акциз салудан босатылған акцизделетін тауарлар импорты туралы ақпаратты егжей-тегжейлі көрсетуге арналған.

      Егер 320.00-нысанының "Салық төлеуші туралы жалпы ақпарат" бөлімінде "Табыс етілген қосымшалар" 16-жолда "06" торкөзі белгіленген болса, 320.06-қосымша толтырылуы тиіс.

      37. Акцизделетін тауарлардың әрбір түріне бөлек парақ толтырылады.

      38. "Акциз салудан босатылған акцизделетін тауарлар импорты" деген бөлімде:

      1) А бағанының 320.06.001 жолда темекі өнімдерінің түрі көрсетіледі;

      2) В бағанының 320.06.001 жолда Ресей Федерациясынан импортталатын акцизделетін тауарлар бойынша бюджет жіктеуішінің коды көрсетіледі;

      3) С бағанының 320.06.001-жолда Беларусь Республикасынан импортталатын акцизделетін тауарлар бойынша бюджет жіктеуішінің коды көрсетіледі.

      4) 320.06.002-жолда импортталатын акцизделетін тауардың көлемі мен құны туралы мәліметтер көрсетіледі. Бұл жол 320.06.002 I-ден 320.06.002 V-ке дейінгі-жолдардың сомасы ретінде айқындалады;

      5) 320.06.002 I жолда жол бойы бағытында және аралық аялдама пункттерінде халықаралық тасымалдарды жүзеге асыратын көлік құралдарын пайдалану үшін қажетті импортталатын акцизделетін тауарлардың көлемі мен құны туралы мәліметтер көрсетіледі;

      6) 320.06.002 II жолда Кеден одағының кеден шекарасы арқылы өткізгенге дейін бүлінуі салдарынан бұйымдар және материалдар ретінде пайдалануға жарамсыз болып қалған импортталатын акцизделетін тауарлардың көлемі мен құны туралы мәліметтер көрсетіледі;

      7) 320.06.002 III жолда шет елдің дипломатиялық және оларға теңестірілген өкілдіктердің ресми пайдалануы үшін, сондай-ақ осы өкілдіктердің дипломатиялық және әкімшілік-техникалық персоналы қатарындағы адамдардың, олармен бірге тұратын отбасы мүшелерін қоса алғанда, жеке пайдалануы үшін әкелінген импортталатын акцизделетін тауарлардың көлемі мен құны туралы мәліметтер көрсетіледі;

      8) 320.06.002 IV жолда Кеден одағының кеден шекарасы арқылы өткізілетін, "Ішкі тұтыну үшін шығару" кеден рәсімін қоспағанда, Кеден одағының кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында белгіленген кеден рәсімдері шеңберінде Қазақстан Республикасының аумағына босатылатын импортталатын акцизделетін тауарлардың көлемі мен құны туралы мәліметтер көрсетіледі;

      9) 320.06.002 V жолда Қазақстан Республикасының заңнамасына сәйкес тіркелген құрамында спирті бар медициналық мақсаттағы имортталатын өнімнің (бальзамдардан басқа) көлемі мен құны туралы мәліметтер көрсетіледі.

      39. Импортталатын акцизделетін тауар көлемі салық базасына сәйкес айқындалады.

      320.06.002В жолының сомасы декларацияның 320.00.017 жолына көшіріледі.

9. Тауарларды әкелу және жанама салықтардың төленгені туралы
өтініштер тізілімі – 320.07-нысанын жасау

      40. Бұл нысан Салық кодексінің 276-20-бабы 3-тармағына сәйкес импортталған тауарлар бойынша жанама салықтар жөніндегі декларацияға қоса берілетін Тауарларды әкелу және жанама салықтардың төленгені туралы өтініштер (бұдан әрі – өтініш) туралы ақпаратты көрсетуге арналған.

      320.07 қосымшасы міндетті түрде толтырылуы тиіс, тиісінше 320.00- нысанның "Салық төлеуші туралы жалпы ақпарат" бөлімінде "Табыс етілген қосымшалар" 16-жолда "07" торкөзі белгіленуі тиіс.

      41. "Тауарларды әкелу және жанама салықтардың төленгені туралы өтініштер тізілімі" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында импорт елінің коды көрсетіледі;

      3) С бағанында салық төлеушіге берілетін Өтініштің нөмірі мен күні көрсетіледі;

      4) D бағанында өтініштің 15-бағанында көрсетілген қосылған құн салығының сомасы көрсетіледі;

      5) Е бағанында өтініштің 16 және (немесе) 17-бағандарында көрсетілген акциз сомасы көрсетіледі;

      6) D бағанының 0000001 қорытынды жолында Тауарлар өтініштің 15-бағанында көрсетілген қосылған құн салығының қорытынды сомалары көрсетіледі;

      7) Е бағанының 0000001 қорытынды жолында өтініштің 16-17-бағандарында көрсетілген акциздердің қорытынды сомалары көрсетіледі.

      42. Өтініштер тізіліміне өзгерістер мен толықтырулар енгізу мыналар ескеріле отырып, жүргізіледі:

      1) 320.00-нысанының импортталған тауарлар бойынша жанама салықтар декларациясының негізгі нысанында Салық кодексінің 276-22-бабы 6-тармағында көзделген салық есептілігі түріне жатқызу ескеріле отырып, "қосымша" немесе "хабарлама бойынша қосымша" торкөзіне белгі қою міндетті;

      2) Тізілімнің "Салық төлеуші туралы ақпарат" бөлімінде салық төлеушінің СТН, ЖСН/БСН нөмірі және өзгерістер мен толықтырулар егнгізілетін салық кезеңі көрсетіледі;

      3) "Тауарларды әкелу және жанама салықтарды төлеу туралы өтініштер тізілімі" деген бөлімде В, С, D, E бағандарының кез келгенінде қате табылған жағдайда Тізілімнен бұрын көрсетілген қате өтініш жойылады. Қате өтінішті жою үшін қосымша Тізілімде өзгерістер енгізілетін кезең үшін бұрын табыс етілген Тізілімнің жолының соңғы нөмірінен кейінгі жолдың нөмірі көрсетіледі, бұрын көрсетілген В, С бағандарының деректемелері көрсетіледі, ал D, E бағандарында бұрын көрсетілген сомалар "алу" белгісімен көрсетіледі. Одан әрі жаңа жолдан дұрыс деректемелер мен сомалары бар өтініш жүргізіледі;

      4) Салық кодексінің 276-22-бабы 2-тармағының 1) тармақшасына сәйкес қате табыс етілген өтініш кері қайтарылған жағдайда бұрын көрсетілген қате табыс етілген өтінішті Тізілімнен жою жүргізіледі.

      Қате өтінішті жою үшін қосымша Тізілімде өзгерістер енгізілетін кезең үшін бұрын табыс етілген Тізілімнің жолының соңғы нөмірінен кейінгі жолдың нөмірі көрсетіледі, бұрын көрсетілген В, С бағандарының деректемелері көрсетіледі, ал D, E бағандарында бұрын көрсетілген сомалар "алу" белгісімен көрсетіледі;

      5) Салық кодексінің 276-22-бабы 2-тармағының 2) тармақшасына сәйкес өтінішке өзгерістер мен толықтырулар енгізілген жағдайда Тізілімнен бұрын көрсетілген және кері қайтарылған өтінішті жою және жаңа, орнына табыс етілген өтініш бойынша мәліметтерді көрсету жүргізіледі.

      Бұрын көрсетілген және кері қайтарылған өтінішті жою үшін қосымша Тізілімде өзгерістер енгізілетін кезең үшін бұрын табыс етілген Тізілімнің жолының соңғы нөмірінен кейінгі жолдың нөмірі көрсетіледі, бұрын көрсетілген В, С бағандарының деректемелері көрсетіледі, ал D, E бағандарында бұрын көрсетілген сомалар "алу" белгісімен көрсетіледі. Одан әрі жаңа жолмен бұрын табыс етілген және кері қайтарылған өтініштің орнына табыс етілген жаңа өтініш бойынша мәліметтер енгізіледі;

      1) салық кезеңі үшін Тізілім жаңа жолдармен толықтырылған жағдайда жаңа жолдармен толықтыру енгізілетін кезең үшін бұрын табыс етілген Тізілімнің жолының соңғы нөмірінен кейінгі жолдың нөмірі көрсетіледі.

      2) Қағидалардың осы тармағының 3) – 6) тармақшаларын қолданған кезде егер кезекті декларация табыс етілгеннен кейін бірінші қосымша декларация табыс етілсе, онда Тізілімді толықтыру немесе Тізілімнен жолдарды жою кезінде кезекті декларацияға Тізілімнің соңғы жолынан кейінгі жолдың нөмірі көрсетілетіні ескерілуі тиіс.

      Егер қосымша декларациялар табыс етілген кезекті декларацияға қосымша декларация табыс етілсе, онда Тізілімді толықтыру немесе Тізілімнен жолдарды жою кезінде соңғы қосымша декларацияға табыс етілген Тізілімнің соңғы жолынан кейінгі жолдың нөмірі көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті
толтыру және табыс ету қағидалары (328.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті толтыру және табыс ету қағидалары тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті (бұдан әрі – өтініш) толтыру және табыс ету тәртібін айқындайды.

      2. Өтініш тауарлардың әкелінуі туралы және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған үш бөлімнен және оған қосымшадан тұрады.

      Өтініштің бірінші және үшінші бөлімдері мен оған қосымшаны салық төлеуші, екінші бөлімді салық органы толтырады.

      3. Өтінішті толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Өтініште көрсетілуге тиіс мәліметтер (ақпараттар) болмаған кезде тиісті торкөздері толтырылмайды.

      5. Өтінішке қосымша онда көрсетілуге тиіс деректер болмаған жағдайда жасалмайды.

      6. Өтінішті жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен, баспахана бас символдармен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды түрде – "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасы Кодексінің (Салық кодексі) 68-бабына сәйкес толтырылады.

      Өтініштің беттерін салық төлеуші нөмірлеуге тиіс.

      7. Қағаз жеткізгіштегі өтінішке Қазақстан Республикасы Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      Өтініш электронды түрде салық есептілігін қабылдау және өңдеу жүйесі арқылы не болмаса ақпаратты компьютерлік өңдеуге болатын электронды жеткізгіште табыс етіледі.

      Бұл ретте, салық есептілігін қабылдау және өңдеу жүйесі арқылы табыс етілген электронды түрдегі өтініш Қазақстан Республикасы Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеушінің электрондық цифрлық қолтаңбасымен куәландырылады.

      Электронды түрдегі өтініште көрсетілген мәліметтер қағаз жеткізгіштегі өтініште қамтылған мәліметтерге сәйкес келуге тиіс.

      8. Өтінішті салық төлеуші не оның өкілі орналасқан (тұрғылықты) орны бойынша салық органына қағаз жеткізгіште және электронды түрде төрт данада импортталған тауарлар бойынша жанама салықтар жөніндегі салық декларациясымен бір мезгілде Қазақстан Республикасы Салық кодексінің 276-20-бабының 3-тармағында көзделген құжаттарды қоса бере отырып табыс етеді.

      9. Электронды түрде табыс етілген өтінішке салық есептілігін қабылдау және өңдеу жүйесінің орталық торабымен тіркеу нөмірі беріледі.

      Қағаз жеткізгіште табыс етілген өтінішті салық органы электронды түрде табыс етілген өтінішке салық есептілігін қабылдау және өңдеу жүйесінің орталық торабымен берілген тіркеу нөмірімен Тауарларды әкелу және жанама салықтарды төлеу туралы өтініштерді тіркеу журналына (бұдан әрі – Журнал) тіркейді.

      Бұл тіркеу нөмірін салық органы қағаз жеткізгіште табыс етілген өтініш даналарының екінші бөліміне қояды.

      Бұл ретте қағаз жеткізгіштегі өтінішті салық органы қабылдаған күн өтініш табыс етілген күн болып табылады.

2. Өтінішті толтыру

      10. Өтініштің әрбір бетінің жоғарғы оң жақ бұрышына салық төлеуші өтініштің нөмірін, оның толтырылған күнін, айын және жылын қояды.

      11. Өтініштің "Сатушы/Сатып алушы" жолдарында:

      Беларусь Республикасының салық төлеушілері үшін – ТЕН (төлеушінің есептік нөмірі), Қазақстан Республикасының салық төлеушілері үшін – СТН (салық төлеушінің тіркеу нөмірі) не БСН (бизнес сәйкестендіру нөмірі) не ЖСН (жеке сәйкестендіру нөмірі), Ресей Федерациясының салық төлеушілері үшін – ССН/ЕСК (салық төлеушінің сәйкестендіру нөмірі/есепке қою себебінің коды);

      заңды тұлғаның атауы немесе дара кәсіпкердің, жеке тұлғаның тегі, аты, әкесінің аты көрсетіледі.

      Лизинг шарты жасалған жағдайда тиісті торкөзде "Х" белгісі қойылады.

      Алыс-беріс шикізатын қайта өңдеу шарты жасалған жағдайда тиісті торкөзде "Х" белгісі қойылады.

      12. 1-бөлімнің толтырылуы.

      01 жолында (Сатушы) 02 жолында көрсетілген Сатып алушымен немесе комиссионермен, сенім білдірілген адаммен шарт (келісімшарт) жасасқан тұлға көрсетіледі.

      02 жолында (Сатып алушы) тауарларды импорттаған және орналасқан орны (тұрғылықты жері) бойынша салық органына өтініш табыс ететін Қазақстан Республикасының салық төлеушісі көрсетіледі.

      03 жолында Сатушының елінің коды, орналасқан орнының (тұрғылықты жерінің) мекенжайы көрсетіледі.

      04 жолында Сатып алушының елінің коды, орналасқан орнының (тұрғылықты жерінің) мекенжайы көрсетіледі.

      1-бөлімді Қазақстан Республикасы тауарларды Сатып алушы, сондай-ақ Салық кодексінің 276-19-бабы нормаларында белгіленген жағдайларда комиссионер, сенім білдірілген адам толтырады.

      05 жолында Сатушы мен Сатып алушы (комиссионер, сенім білдірілген адам) арасында жасалған шарттың (келісімшарттың) нөмірі мен күні, оның негізінде Қазақстан Республикасының аумағына кеден одағына мүше мемлекеттің аумағынан тауарлар импортталған шартқа (келісімшартқа) ерекшеліктердің нөмірі мен күні көрсетіледі.

      Сатушы мен Сатып алушы (комиссионер, сенім білдірілген адам) арасында жасалған шарт (келісімшарт) болмаған кезде бөлшек саудада сатып алу-сату жағдайында Қазақстан Республикасының аумағына импортталған тауарларды алғанын (не сатып алғанын) растайтын құжаттың (оның ішінде бақылау-касса машиналарының чектері, тауарлық чектер, сатып алу актілері) нөмірі мен күні көрсетіледі.

      Өтініштің 06 және 07 жолдарын Қазақстан Республикасының салық төлеушісі толтырмайды. Бұл ретте егер Беларусь Республикасы мен Ресей Федерациясының заңнамасында комиссионердің, сенім білдірілген адамның, агенттің жанама салықтарды төлеуі көзделмеген болса, аталған мемлекеттердің салық төлеушілері (төлеушілері) бұл жолдарды толтыруы мүмкін.

      Қазақстан Республикасының салық төлеушісі Қазақстан Республикасының аумағына басқа кеден одағына мүше мемлекеттің аумағында сатып алынған және кеден одағына мүше үшінші бір мемлекеттің аумағында қайта өңделген алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын тауарларды әкелген жағдайда 2 (екі) өтініш толтырылады, бұл ретте:

      тауарларды (алыс-беріс шикізатын) Сатып алушыға жіберілетін өтініштің бағандарын толтыру кезінде кестенің 2 және 6-бағандарында тиісінше алыс-беріс шикізатының атауы және құны көрсетіледі;

      алыс-беріс шикізатын қайта өңдеу бойынша жұмыстарды Сатып алушыға жіберілетін өтініштің бағандарын толтыру кезінде кестенің 2 және 6-бағандарында тиісінше қайта өңдеу өнімі болып табылатын тауардың атауы және алыс-беріс шикізатын қайта өңдеу бойынша жұмыстардың құны көрсетіледі.

      Тауарлар импорты кезінде жанама салықтар сомаларын айқындау үшін салық төлеуші мыналар көрсетілетін кестені толтырады:

      2-бағанда – шот-фактуралар немесе көліктік (тауарға ілеспе) құжаттардың негізінде тауардың атауы;

      3-бағанда – СЭҚ ТН Бірыңғай тауарлық номенклатурасы бойынша тауар коды (10 белгі);

      4-бағанда – шот-фактурада немесе көліктік (тауарға ілеспе) құжатта не импортталған тауардың сатып алынуын растайтын өзге құжатта көрсетілген тауар санының өлшем бірлігі;

      5-бағанда – 4-бағанда көрсетілген өлшем бірліктердегі тауар саны;

      6-бағанда – шот-фактурадан немесе көліктік (тауарға ілеспе) құжаттардан не импортталған тауардың сатып алынуын растайтын өзге құжаттан мәліметтердің негізінде тауар (жұмыс) құны;

      7-бағанда – валюта коды;

      8-бағанда – импортталған тауарларды есепке қабылдау күніне шот-фактурада немесе көліктік (тауарға ілеспе) құжатта көрсетілген валютаға Қазақстан Республикасының Ұлттық банкі белгілеген теңге бағамы;

      9-бағанда – көліктік (тауарға ілеспе) құжаттардың сериясы, нөмірі;

      10-бағанда – көліктік (тауарға ілеспе) құжаттардың күні;

      11-бағанда – шот-фактура нөмірі;

      12-бағанда – шот-фактура күні;

      13-бағанда – салық төлеушінің тауарды есепке қабылдаған күні;

      14-бағанда - импортталған тауардың заттай мәніндегі көлемінің негізінде акцизделетін тауарлар бойынша салық базасы.

      Акциздерді өзге уәкілетті орган алатын акцизделетін тауарлар бойынша кеден одағына мүше мемлекеттің бюджетіне төленген акциздер сомасы 19-бағанда көрсетіледі. Бұл ретте 14, 16 және 17-бағандарында сызықша көрсетіледі;

      15-бағанда – Қазақстан Республикасының ұлттық валютасында ҚҚС бойынша салық базасы. Салық базасы Салық кодексінің 276-8-бабының талаптары ескеріле отырып есептеледі. ҚҚС бойынша салық базасының мөлшеріне 19-бағанда көрсетілген акцизделетін тауарлар бойынша акциздер сомасы енгізіледі;

      16 және 18-бағандарында – Салық кодексінде белгіленген акциздер мен ҚҚС бойынша салық ставкалары. Егер Қазақстан Республикасының салық заңнамасында Қазақстан Республикасының аумағына әкелінген тауарлар бойынша ҚҚС және (немесе) акциздерді төлеуден босату көзделген жағдайда бағандарда "жеңілдік" сөзі қойылады. Акцизделетін тауарлар бойынша 16-бағанда ұлттық валютада акциз ставкасы көрсетіледі;

      17-бағанда – сызықша қойылады;

      19-бағанда – тауарларды Сатып алушы 16-бағанда көрсетілген қолданылатын салық ставкаларының негізінде есептеген акциз сомасы.

      Егер Қазақстан Республикасының салық заңнамасында Қазақстан Республикасының аумағына әкелінген тауарлар бойынша акциздерді төлеуден босату көзделген жағдайда 16-бағанда "жеңілдік" сөзі қойылады, 19-бағанда "0" (нөл) қойылады;

      20-бағанда – 15-бағанда көрсетілген, салық базасына 18-бағанда көрсетілген, салық ставкасына негізделе отырып есептелген ҚҚС сомасы.

      Егер Қазақстан Республикасының салық заңнамасында Қазақстан Республикасының аумағына әкелген тауарларды ҚҚС төлеуден босату көзделген жағдайда және 18-бағанда "жеңілдік" деген сөз қойылса, 20-бағанда "0" (нөл) қойылды.

      Егер кеден одағына мүше бір мемлекеттің аумағынан кеден одағына мүше басқа мемлекеттің аумағына тауарлардың өткізілуін растайтын көліктік (ілеспе тауарға) құжатта жиынтық жол болатын болса, біріне-бірі тауарларды әкелетін осыған ұқсас ортақ атауын көрсетумен, көліктік (ілеспе тауарға) құжаттың жиынтық жолының мәліметтерін өтініштің бір жолына көшіруге рұқсат етіледі.

      Егер көліктік (ілеспе тауарға) құжатта акцизделетін тауарлар көрсетілген немесе түрлі ставкалар бойынша жанама салықтар салынатын немесе әртүрлі өлшеу бірліктері бар тауарларға жататын көрсеткіштер келтірілген болса, онда өтінішке көліктік (ілеспе тауарға) құжаттан тауарлардың барлық атаулары (әрбір позициясы) көшіріледі.

      Егер көліктік (ілеспе тауарға) құжатта бір-бірлеріне ұқсас бірнеше тауарлар көрсетілсе, жиынтық жолы болмаса, көліктік (ілеспе тауарға) құжаттың әрбір жолында көрсетілген көрсеткіштер өтінішке көшіріледі. Бұл ретте өтініштің 9 және 10-бағандарда көліктік сол бір көліктік (ілеспе тауарға) құжаттың мәліметтері көрсетіледі.

      Егер шот-фактурада бірнеше көліктік (ілеспе тауарға) құжаттарда көрсетілген тауарлар саналған болса, онда өтінішке жоғарыда айтылған талаптарды ескере отырып, әрбір көліктік (ілеспе тауарға) құжаттан позициялар көшіріледі. Бұл ретте өтініштің 11 және 12-бағандарында мұндай шот-фактурада деректері қайталанады.

      13. Өтініштің 3-бөлімінде мынадай жағдайларда толтырылады:

      1) егер өтініштің 1-бөлімінде көрсетілген Сатушы тауарларды өткізу бойынша айналымдары (операциялары) өтініштің 1-бөлімінде көрсетілген Сатып алушыға, Сатушы - кеден одағына мүше мемлекеттің заңнамасына сәйкес жанама салық салу объектісі болып табылмайды, себебі Сатушы - кеден одағына мүше мемлекеттің аумағы осындай тауарларды өткізу орны деп танылмайды. Бұл ретте "Сатушы (комитент, сенім артушы, принципал)" 08-жолда осындай тауарларды өткізу кезінде 0 процент мөлшерінде ҚҚС ставкасын (акциздер бойынша босату) қолданған, аумағынан тауарлар әкетілген кеден одағына мүше мемлекеттің салық төлеушісі көрсетіледі. 12-жолда шарттың (келісімшарттың) деректемелері (шарттың (келісімшарттың) нөмірі және 08 және 09-жолдарда Сатушының Сатып алушымен жасасқан шарттың (келісімшарттың) күні) көрсетіледі.

      2) Сатып алушыға комиссионер, сенім білдірілген адам немесе агент арқылы тауарларды өткізген кезде (02-жол). 12-жолда комиссияның, тапсырыстың немесе агенттік шарттың (келісімшарттың) деректемелері (шарттың (келісімшарттың) нөмірі, ал 08 және 09-жолдарда осы шарттың (келісімшарттың) тараптары көрсетіледі.

      14. Тауарларды жеткізуде үш тұлғадан артық адамдар қатысқан жағдайларда, салық төлеуші қосымшада Сатушыдан бастап (0 процент мөлшерінде ҚҚС ставкасын немесе акциздер бойынша босатуды қолдану заңдылығын растайтын құжаттар жиынтығын салық органына табыс ететін, аумағынан тауарлар әкетілген кеден одағына мүше мемлекеттің салық төлеушісі) тауарларды өткізу жөнінде мәмілелер туралы мәліметтерді, Сатып алушыға дейін (өтінішті тапсырушы салық төлеуші) тиісті мәмілелерге қатысушы тұлғаларды көрсетумен, сондай-ақ шарттың (келісімшарттың) мәліметтерін: ТЕН, ССН/ЕСК, СТН не болмаса БСН не ЖСН, ел кодын, оның орналасқан орнын (тұрғылықты орны), шарттың (келісімшарттың) нөмірін, шарттың (келісімшарттың) күнін, ерекшіліктердің нөмірлері мен күнін көрсетеді.

      15. Қағаз жеткізгіштегі өтініштің және Салық кодексінің 276-20-бабы 3-тармағында көзделген құжаттардың келіп түсу күнінен он жұмыс күні ішінде, салық органының лауазымды тұлғасы оны қарап және жанама салықтарды төлеу (босату не болмаса төлеудің өзге де жолдары) фактісін растауы, не болмаса тиісті растаудан дәлелді бас тартуы және өтініштің 2-бөлімінде тиісті белгі қоюы тиіс.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Акциз бойынша салық есептілігін (декларация) жасау қағидалары (400.00-нысан)

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1. Жалпы ережелер

      1. Осы Акциз бойынша салық есептілігін (декларация) жасау қағидалары (400.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және акциз сомаларын есептеуге арналған акциз бойынша салық есептілігі нысанын (бұдан әрі – декларация) толтыру тәртібін айқындайды. Декларацияны акциз төлеушілер Салық кодексінің 9-бөліміне сәйкес толтырады.

      Бензин (авиациялықты қоспағанда) мен дизель отынын өткізуді жүзеге асыратын акциз төлеушілерді қоспағанда, орналасқан орны бойынша салық органында тіркелген салық салуға байланысты бір объектісі бар акциз төлеуші акциз бойынша декларацияны құрылымдық бөлімшелер немесе салық салуға байланысты объекті үшін есепті қоса бермей-ақ табыс етеді.

      2. Декларация декларацияның өзінен (400.00-нысан) және салық міндеттемесінің есептелуі туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (400.01-ден 400.08-ге дейінгі нысандар) тұрады.

      3. Декларация толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар декларациядағы тиісті көрсеткіштерді көрсетуді талап ететін жолдарды толтыру кезінде міндетті тәртіпте жасалады.

      6. Декларацияға қосымшалар оларда көрсетілуі тиіс деректер болмаған кезде жасалмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      13. Қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (400.00-нысаны)

      15. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Сенімгерлікпен басқарушы салық міндеттемесін орындаған кезде жолда сенімгерлікпен басқарушының тіркеу нөмірі көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі). Сенімгерлікпен басқарушы салық міндеттемесін орындаған кезде жолда сенімгерлікпен басқарушының салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) көрсетіледі;

      3) салық төлеушінің Т.А.Ә. немесе атауы.

      Заңды тұлғаның құрылтай құжаттарына сәйкес атауы немесе жеке басын куәландыратын құжаттарға сәйкес жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлік басқарушы заңды тұлғаның атауы немесе жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      4) салық есептілігі табыс етілетін салық кезеңі (ай, жылы) – декларация табыс етілетін салық кезеңі (араб сандарымен көрсетіледі). Декларация табыс ету үшін күнтізбелік күн Салық кодексінің 295-бабына сәйкес есепті салық кезеңі болып табылады;

      5) декларация түрі.

      Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызу есебімен белгіленеді;

      6) хабарлама нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрін табыс еткен жағдайда толтырылады;

      7) салық төлеуші санаты.

      Торкөз егер төлеуші А жолында көрсетілген санатқа жататын болса, белгіленеді;

      8) валюта коды.

      "Кедендік декларацияларды толтыру үшін пайдаланылатын жіктеуіштер туралы" Kеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      9) табыс етілген қосымшалар.

      Табыс етілген қосымшалардың торкөздері белгіленеді;

      10) құрылымдық бөлімшелер үшін немесе салық салуға байланысты объектілер үшін табыс етілген есептер.

      Тиісті торкөз құрылымдық бөлімшелер үшін немесе салық салуға байланысты объектілер үшін жасалған есеп нысанына қарай белгіленеді.

      16. "Төлеуге акциздер есептелді" деген бөлімде:

      1) 400.00.001 жолында барлық спирт және (немесе) шарап материалының түрлері бойынша есептелген акциз сомасы көрсетіледі. Бұл жолға 400.01.015 (400.01-нысанының барлық беттері бойынша) жолдарында көрсетілген сома көшіріледі;

      2) 400.00.002 жолында алкоголь өнімі, сонымен бірге Қазақстан Республикасының заңнамасына сәйкес дәрілік зат ретінде тіркелген, құрамында спирт бар медициналық мақсаттағы өнім бойынша есептелген акциз сомасы көрсетіледі. Бұл жолға 400.02.013 (400.02-нысанының барлық беттері бойынша) жолдарында көрсетілген сомалар көшіріледі;

      3) 400.00.003 жолында темекі бұйымдары бойынша есептелген акциз сомасы көрсетіледі. Бұл жолға 400.03.013 (400.03-нысанының барлық беттері бойынша) жолдарында көрсетілген сома көшіріледі;

      4) 400.00.004 жолында шикі мұнай, газ конденсаты бойынша есептелген акциз сомасы көрсетіледі. Бұл жолға 400.04.013 жолында көрсетілген сома көшіріледі;

      5) 400.00.005 жолында бензин (авиациялықты қоспағанда) бойынша есептелген акциз сомасы көрсетіледі. Бұл жолға 400.05.003 С жолында көрсетілген сома көшіріледі;

      6) 400.00.006 жолында дизель отыны бойынша есептелген акциз сомасы көрсетіледі. Бұл жолға 400.05.006 С жолында көрсетілген сома көшіріледі;

      7) 400.00.007 жолында Салық кодексінің 279-бабы 6) тармақшасында көзделген акцизделетін тауарлар бойынша есептелген акциз сомасы көрсетіледі. Бұл жолға 400.08.011 жолында көрсетілген сома көшіріледі;

      8) 400.00.008 жолында өзге де акцизделетін тауарлар бойынша есептелген акциз сомасы көрсетіледі. Бұл жолды жер қойнауын пайдалануға арналған келісім-шартпен белгіленген салық режимінде акциз есептеуді және төлеуді жүзеге асыратын төлеушілер толтырады;

      9) 400.00.009 жолында 400.00.001-ден 400.00.008-ге дейінгі жолдардың сомасы ретінде айқындалатын есептелген акциздің жалпы сомасы көрсетіледі;

      10) 400.00.010 жолында салықтан шегерім сомасы көрсетіледі. Бұл жолға 400.06-нысаны Е бағанының 00000001 жолында көрсетілген қорытынды сома көшіріледі;

      11) 400.00.011 жолында 400.00.009 және 400.00.010 жолдарының айырмасы ретінде айқындалатын есептелген акциздің қорытынды сомасы көрсетіледі;

      12) 400.00.012 жолында құрылымдық бөлімшелер үшін немесе салық салуға байланысты объектілер үшін есептелген акциз сомасы көрсетіледі.

      17. "Акциз салудан босатылған акцизделетін тауарлар" деген бөлімде:

      1) 400.00.013 жолында Салық кодексінің 281-бабы 3-тармағына сәйкес акциздерден босатылған басты мекеменің өткізілген акцизделетін тауарлардың барлық құны, сондай-ақ Салық кодексінің 285-бабы 1-тармағына сәйкес төтенше оқиғалар салдарынан бүлінген, жоғалған кездегі акцизделетін тауарлардың құны көрсетіледі. Бұл жолға 400.07.004 жолында көрсетілген сома көшіріледі.

      2) 400.00.014 жолында Салық кодексінің 281-бабы 3-тармағына сәйкес акциздерден босатылған құрылымдық бөлімшенің өткізілген акцизделетін тауарлардың барлық құны, сондай-ақ Салық кодексінің 285-бабы 1-тармағына сәйкес төтенше оқиғалар салдарынан бүлінген, жоғалған кездегі акцизделетін тауарлардың құны көрсетіледі. Бұл жол 400.00.014 I, 400.00.014 II, 400.00.014 III, 400.00.014 IV, 400.00.014 V, 400.00.014 VI, 400.00.014 VII, 400.00.014 VIII, 400.00.014 IX, 400.00.014 X, 400.00.014 XI, 400.00.014 XII, 400.00.014 XIII, 400.00.014 XIV жолдарының сомасы болып анықталады;

      3) 400.00.014 I жолында акцизден босатылған өткізілген спирттің құны көрсетіледі. Осы жолға 421.00.009 I B жолында көрсетілген сомасы көшіріледі;

      4) 400.00.014 II жолында акцизден босатылған өткізілген арақтың және айрықша арақтың құны көрсетіледі. Осы жолға 421.00.009 II B жолында көрсетілген сомасы көшіріледі;

      5) 400.00.014 III жолында акцизден босатылған өткізілген ликер-арақ өнімдерінің құны көрсетіледі. Осы жолға 421.00.009 III B жолында көрсетілген сомасы көшіріледі;

      6) 400.00.014 IV жолында акцизден босатылған өткізілген шарап құны көрсетіледі. Осы жолға 421.00.009 IV B жолында көрсетілген сомасы көшіріледі;

      7) 400.00.014 V жолында акцизден босатылған өткізілген коньяк құны көрсетіледі. Осы жолға 421.00.009 V B жолында көрсетілген сомасы көшіріледі;

      8) 400.00.014 VI жолында акцизден босатылған өткізілген бренди құны көрсетіледі. Осы жолға 421.00.009 VI B жолында көрсетілген сома көшіріледі;

      9) 400.00.014 VII жолында акцизден босатылған өткізілген сыра құны көрсетіледі. Осы жолға 421.00.009 VII B жолында көрсетілген сомасы көшіріледі;

      10) 400.00.014 VIII жолында акцизден босатылған өткізілген шарап материалы құны көрсетіледі. Осы жолға 421.00.009 VIII B жолында көрсетілген сомасы көшіріледі;

      11) 400.00.014 IX жолында акцизден босатылған өткізілген темекі бұйымдарының құны көрсетіледі;

      12) 400.00.014 Х жолында акцизден босатылған өткізілген бензиннің (авиациялықты қоспағанда) құны көрсетіледі. Осы жолға 421.00.009 IХ B жолында көрсетілген сомасы көшіріледі;

      13) 400.00.014 ХI жолында акцизден босатылған өткізілген дизель отынының құны көрсетіледі. Осы жолға 421.00.009 Х B жолында көрсетілген сомасы көшіріледі;

      14) 400.00.014 ХII жолында акцизден босатылған өткізілген шикі мұнай, газ конденсаты құны көрсетіледі;

      15) 400.00.014 ХIII жолында акцизден босатылған Салық кодексінің 279-бабы 6) тармақшасында көзделген өткізілген акцизделетін тауарлар құны көрсетіледі;

      16) 400.00.014 ХIV жолында акцизден босатылған Қазақстан Республикасының заңнамасына сәйкес дәрілік зат ретінде тіркелген медициналық мақсаттағы бальзамдар басқа құрамында спирт бар өнімнің сомасы көшіріледі.

      18 "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Басшының Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі. Егер декларацияны жеке тұлға табыс еткен кезде жолда "Салық төлеушінің Т.А.Ә." жолын қамтуы тиіс, деректер жеке басын куәландыратын құжаттарға сәйкес толтырылады;

      2) декларацияның тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Спирт және (немесе) шарап материалы бойынша салық салынатын
операциялар - 400.01-нысанын жасау

      19. Осы нысан өз өндірісіндегі спирттің және шарап материалының барлық түрлері бойынша салық салынатын операциялар туралы ақпаратты егжей-тегжейлі көрсетуге арналған, мынадай салық төлеушілер толтырады:

      1) спирт және (немесе) шарап материалын өндірушілер;

      2) спирттің және (немесе) шарап материалының конкурстық массасын өткізуді жүзеге асыратындар;

      3) емдік және фармацевтік құралдар өндіру мен медициналық қызмет көрсету үшін сатып алынған спиртті мақсатсыз пайдалануды жүзеге асыратындар, сондай-ақ базалықтан төмен ставка бойынша акцизбен спирт және шарап материалын сатып алғандар және оны алкоголь өнімінің өндірісіне пайдаланбайтындар.

      20. Әрбір өнім түріне жеке бет жасалады.

      21. "Спирт және (немесе) шарап материалы бойынша салық салынатын операциялар" деген бөлімде:

      1) А бағанында салық базасының мөлшері (литр) көрсетіледі;

      2) В бағанында акциз ставкасы көрсетіледі;

      3) С бағанында Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі;

      4) 400.01.001 А жолында өнімінің түрі көрсетіледі;

      5) 400.01.001 В жолында тиісті бюджет жіктемесінің коды көрсетіледі.

      6) 400.01.002 жолында алкоголь өнімін өндіру үшін өткізілген спирт және (немесе) шарап материалы бойынша мәліметтер көрсетіледі;

      7) 400.01.003 жолында алкоголь өнімін өндіру үшін сатылмайтын спирт және (немесе) шарап материалы жөніндегі мәліметтер көрсетіледі.

      Бұл жолда алкоголь өнімін өндірушілерге спиртті өткізу туралы мәліметтер, сондай-ақ емдік және фармацевтік құралдарды өндіруге және медициналық қызмет көрсетуге арналған спиртті және (немесе) шарап материалын өткізу туралы мәліметтер көрсетілмейді;

      22. 400.01.004 жолында өз өндірісінің қажеттілігі үшін пайдаланылатын спирт және (немесе) шарап материалы бойынша мәліметтер көрсетіледі;

      23. 400.01.005 жолында акцизделетін тауарларды өзі өндіру үшін пайдаланылған спирт және (немесе) шарап материалы бойынша мәліметтер көрсетіледі;

      24. 400.01.006 жолында алыс-беріс негізінде қайта өңдеуге берілген спирт және (немесе) шарап материалы бойынша мәліметтер көрсетіледі;

      25. 400.01.007 жолында жарғылық капиталға жарна ретінде берілген спирт және (немесе) шарап материалы бойынша мәліметтер көрсетіледі;

      26. 400.01.008 жолында заттай төлем кезінде пайдаланылған спирт және (немесе) шарап материалы бойынша мәліметтер көрсетіледі;

      27. 400.01.009 жолында өзінің құрылымдық бөлімшелеріне тиеп-жөнелтілген спирт және (немесе) шарап материалы бойынша мәліметтер көрсетіледі;

      28. 400.01.010 жолында конкурстық массасы өткізу бойынша мәліметтер көрсетіледі;

      29. 400.01.011 жолында спирт және (немесе) шарап материалын өндіруші лицензияда көрсетілген өндіріс мекен-жайынан көшірген спирт және (немесе) шарап материалы бойынша мәліметтер көрсетіледі;

      30. 400.01.012 жолында бүлінуі немесе жоғалуы фактісі анықталған спирт және (немесе) шарап материалы бойынша мәліметтер көрсетіледі;

      31. 400.01.013 жолында алкоголь өнімінің өндірісі, емдік және фармацевтік құралдар өндіру мен медициналық қызмет көрсету үшін сатып алынған, бірақ мақсаты бойынша пайдаланылмаған спирт бойынша мәліметтер көрсетіледі;

      32. 400.01.014 жолында алкоголь өнімінің өндірісі үшін сатып алынған кезде спиртті және (немесе) шарап материалын жеткізушілерге төленген акциз сомасы көрсетіледі.

      400.01.014 жолы 400.01.013 жолы толтырылған жағдайда толтырылады. Жол спиртті және (немесе) шарап материалын жеткізушіге акцизді есепке алумен төленгенін растайтын төлем құжаттарының негізінде толтырылады;

      33. 400.01.015 жолында 400.01.014 жолы шегерілген 400.01.001С 400.01.013С жолдарының сомасы ретінде айқындалатын салық салынатын акцизделетін өнімдер бойынша операцияларға есептелген акциздің жиынтық сомасы көрсетіледі.

      34. 400.01-нысанының барлық беттері бойынша 400.01.015 жолының сомасы декларацияның 400.00.001 жолына көшіріледі.

4. Алкоголь өнімі, сонымен бірге Қазақстан Республикасының
заңнамасына сәйкес дәрілік зат ретінде тіркелген, құрамында
спирт бар медициналық мақсаттағы өнім бойынша салық салынатын
операциялар – 400.02-нысанын жасау

      35. Бұл нысан салық кезеңінің ішінде жасалған өзінің өндірісінің алкоголь өнімдері (шарап материалын қоспағанда) бойынша салық салынатын операциялар туралы ақпаратты көрсетуге арналған.

      36. Алкоголь өнімінің әрбір түріне жеке бет жасалады.

      37. "Алкоголь өнімі, сонымен бірге Қазақстан Республикасының заңнамасына сәйкес дәрілік зат ретінде тіркелген, құрамында спирт бар медициналық мақсаттағы өнім бойынша салық салынатын операциялар" деген бөлімде:

      1) 400.02.001 А жолында алкоголь өнімінің түрі көрсетіледі;

      2) 400.02.001 В жолында тиісті бюджет жіктемесінің коды көрсетіледі;

      3) 400.02.002 жолында өткізілген өзінің өндірісінің алкоголь өнімдерінің көлемі көрсетіледі;

      4) 400.02.003 жолында жарғылық капиталға жарна ретінде берілген өзінің өндірісінің алкоголь өнімдерінің көлемі көрсетіледі;

      5) 400.02.004 жолында заттай төлем кезінде пайдаланылған алкоголь өнімдерінің көлемі көрсетіледі;

      6) 400.02.005 жолында өзінің құрылымдық бөлімшелеріне тиеп-жөнелтілген алкоголь өнімдерінің көлемі көрсетіледі;

      7) 400.02.006 жолында салық төлеушінің өзінің өндірістік қажеттіліктеріне пайдаланылған алкоголь өнімінің көлемі көрсетіледі;

      8) 400.02.007 жолында алкоголь өнімінің өткізілген конкурстық массасының көлемі көрсетіледі;

      9) 400.02.008 жолында өндіруші лицензияда көрсетілген өндіріс мекен-жайынан көшірген алкоголь өнімінің көлемі көрсетіледі;

      10) 400.02.009 жолында бүліну немесе жоғалу фактісі анықталған алкоголь өнімінің көлемі көрсетіледі;

      11) 400.02.010 жолында есепке алу-бақылау таңбасы бүлінген немесе жоғалған кезде салық салынатын базаға енгізілетін алкоголь өнімінің көлемі көрсетіледі. 400.02.010 жолының С бағанының жиынтық сомасы 400.02.010 І, 400.02.010 ІІ және 400.02.010 ІІІ жолдарының сомасы ретінде айқындалады;

      12) А бағанының 400.02.010 І, 400.02.010 ІІ және 400.02.010 ІІІ жолдарында бүлінген немесе жоғалған есепке алу-бақылау таңбасының саны көрсетіледі;

      13) В бағанының 400.02.010 І, 400.02.010 ІІ және 400.02.010 ІІІ жолдарында тұтыну ыдысының сыйымдылығы көрсетіледі;

      14) С бағанының 400.02.010 І, 400.02.010 ІІ және 400.02.010 ІІІ жолдарында А және В бағандарының тиісті жолдарының туындысы ретінде есептелетін салық базасы көрсетіледі;

      15) 400.02.011 жолында 400.02.002-ден 400.02.010-ге дейінгі жолдардың сомасы ретінде айқындалатын есептелген акциздің жалпы сомасы көрсетіледі;

      16) 400.02.012 жолында белгіленген акциз ставкасы көрсетіледі;

      17) 400.02.013 жолында Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі.

      38. Осы Қағидалардың 25-тармағы 3) – 11) тармақшаларында көрсетілген жолдар литрде салық базасын көрсетуге арналған.

      39. Арақ, ликер-арақ өнімдері, коньяк, бренди үшін салық базасы ретінде 100 пайыздық спирттің литрі қаралады.

      40. 400.02.013 жолының 400.02-нысанының барлық беттер бойынша сомасы декларацияның 400.00.002 жолына көшіріледі.

5. Темекі бұйымдары бойынша салық салынатын операциялар – 400.03-нысанын жасау

      41. Бұл нысан құрамында никотині бар фармацевтикалық өнімді қоспағанда, тұтынушы ыдысына қорапталған және соңғы тұтынушыға арналған фильтрлі сигареталарды, фильтрсіз сигареталарды, папиростарды, сигараларды, сигариллаларды, шегетін, трубкалы, шайнайтын, соратын, иіскейтін, кальянды және өзге темекіні (бұдан әрі – темекі) қоса алғанда, өз өндірісінің темекі бұйымдары бойынша, сондай-ақ конкурстық массасын өткізу бойынша салық кезеңі ішінде жасалған салық салынатын операциялар туралы ақпаратты көрсетуге арналған.

      42. Бұл нысанды толтыру кезінде акциз ставкасы темекі бұйымдарының бір данасының және/немесе килограмының есебін негізге ала отырып көрсетіледі. Ол үшін темекі бұйымдарының бірлікке белгіленген данадағы өлшемін, акциз ставкасын 1000 бөлу қажет.

      43. Темекі бұйымдарының әрбір түріне жеке бет жасалады.

      44. "Темекі бұйымдары бойынша салық салынатын операциялар" деген бөлімде:

      1) 400.03.001 А жолында темекі бұйымының түрі көрсетіледі;

      2) 400.03.001 В жолында тиісті бюджет жіктемесінің коды көрсетіледі;

      3) 400.03.002 жолында өткізілген темекі бұйымдарының саны көрсетіледі;

      4) 400.03.003 жолында жарғылық капиталға жарна ретінде берілген темекі бұйымдарының саны көрсетіледі;

      5) 400.03.004 жолында заттай төлем кезінде пайдаланылған темекі бұйымдарының саны көрсетіледі;

      6) 400.03.005 жолында өзінің құрылымдық бөлімшелеріне тиеп-жөнелтілген темекі бұйымдарының саны көрсетіледі;

      7) 400.03.006 жолында салық төлеушінің өзінің өндірістік қажеттіліктеріне және акцизделетін тауарларды өзі өндіру үшін пайдаланылған темекі бұйымдарының саны көрсетіледі;

      8) 400.03.007 жолында темекі бұйымдарының өткізілген конкурстық массасының саны көрсетіледі;

      9) 400.03.008 жолында өндіруші лицензияда көрсетілген өндіріс мекен-жайынан көшірген темекі өнімдерінің саны көрсетіледі;

      10) 400.03.008 А жолында өткізуге арналған темекі бұйымдарының саны көрсетіледі;

      11) 400.03.008 В жолында экспортқа арналған темекі бұйымдарының саны көрсетіледі;

      12) 400.03.009 жолында бүліну немесе жоғалу фактісі анықталған темекі бұйымдарының саны көрсетіледі;

      13) 400.03.010 жолында акциздік таңбалары бүлінген немесе жоғалған кезде салық салу базасына енгізілетін темекі бұйымдарының саны көрсетіледі;

      14) А бағанының 400.03.010 жолында бүлінген және жоғалған акциздік таңбалардың саны көрсетіледі;

      15) В бағанының 400.03.010 жолында данамен, қорапта килограммен темекі бұйымдарының саны көрсетіледі;

      16) 400.03.011 жолында темекі бұйымдары бойынша есепті салық кезеңінің ішінде жасалған салық салынатын операциялар бойынша салық базасының жалпы мөлшері көрсетіледі. Осы жол 400.03.008 В жолының сомасын шегерілген 400.03.001-даң 400.03.010-ға жолдардың сомасы ретінде айқындалады;

      17) 400.03.012 жолында акциз ставкасы көрсетіледі;

      18) 400.03.013 жолында Салық кодексінің 289-бабына сәйкес есептелген, 400.03.011 және 400.03.012 жолдарының туындысы ретінде айқындалатын акциз сомасы көрсетіледі.

      45. 400.03.013 жолының 400.03-нысанының барлық беттер бойынша сомасы декларацияның 400.00.003 жолына көшіріледі.

6. Шикі мұнай, газ конденсаты бойынша салық салынатын
операциялар – 400.04-нысанын жасау

      46. Бұл нысан шикі мұнай, газ конденсаты бойынша, сондай-ақ тәркіленген және (немесе) мемлекетке мұралау құқығы бойынша өткен иесіз және мемлекет меншігіне тегін берілген мұнайдың конкурстық массасын өткізу бойынша салық кезеңі ішінде жасалған салық салынатын операциялар туралы ақпаратты көрсетуге арналған.

      47. "Шикі мұнай, газ конденсаты бойынша салық салынатын операциялар" деген бөлімде:

      1) 400.04.001 жолында экспортқа өткізілетін шикі мұнайдан, газ конденсатынан басқа, өткізілген шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      2) 400.04.002 жолында экспорт бойынша өткізілген шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      3) 400.04.002 А жолында Кеден одағы елдеріне экспорт бойынша өткізілген шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      4) 400.04.002 В жолында үшінші елдерге экспорт бойынша өткізілген шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      5) 400.04.003 жолында алыс-беріс негізінде қайта өңдеуге берілетін шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      6) 400.04.004 жолында салық төлеушінің өзінің өндірістік қажеттіліктеріне пайдаланылған шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      7) 400.04.005 жолында жарғылық капиталға жарна ретінде берілген шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      8) 400.04.006 жолында заттай төлем кезінде пайдаланылған шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      9) 400.04.007 жолында өзінің құрылымдық бөлімшелеріне тиеп-жөнелтілген шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      10) 400.04.008 жолында тәркіленген және (немесе) мемлекетке мұрагерлік құқығы бойынша өткен иесіз және мемлекет меншігіне тегін берілген шикі мұнайдың, газ конденсатының өткізілген конкурстық массасының көлемі көрсетіледі;

      11) 400.04.009 жолында өндіруші лицензияда көрсетілген өндіріс мекен-жайынан көшірген шикі мұнайдың, газ конденсатының көлемі көрсетіледі;

      12) 400.04.010 жолында бүліну немесе жоғалу фактісі анықталған шикі мұнайдың көлемі көрсетіледі;

      13) 400.04.011 жолында шикі мұнай, газ конденсаты бойынша есепті салық кезеңінің ішінде жасалған салық салынатын операциялар бойынша салық базасының жалпы мөлшері анықталады. Осы жол 400.04.001-ден 400.04.010-ға арасындағы жолдардың сомасы ретінде айқындалады;

      14) 400.04.012 жолында акциздің белгіленген ставкасы көрсетіледі;

      15) 400.04.013 жолында Салық кодексінің 289-бабына сәйкес есептелген, 400.04.011 және 400.04.012 жолдарының туындысы ретінде айқындалатын акциз сомасы көрсетіледі.

      48. 400.04.013 жолының сомасы декларацияның 400.00.004 жолына көшіріледі.

      49. Осы Қағидалардың 37-тармағы 1)11) тармақшаларында көрсетілген жолдар тоннада салық базасын көрсетуге арналған.

7. Бензин (авиациялықты қоспағанда), дизель отыны бойынша салық салынатын операциялар – 400.05-нысанын жасау

      50. Бұл нысан бензин (авиациялықты қоспағанда), дизель отыны (бұдан әрі – мұнай өнімдері) бойынша, сондай-ақ тәркіленген және (немесе) мемлекетке мұралау құқығы бойынша өткен иесіз және мемлекет меншігіне тегін берілген мұнай өнімдерінің конкурстық массасын өткізу бойынша есепті салық кезеңі ішінде жасалған салық салынатын операциялар туралы ақпаратты көрсетуге арналған.

      51. "Бензин (авиациялықты қоспағанда)" деген бөлімде:

      1) А бағанында салық салынатын операциялар бойынша салық базасының мөлшері тоннада көрсетіледі;

      2) В бағанында акциз ставкасы көрсетіледі;

      3) С бағанында Салық кодексі 289-бабына сәйкес айқындалатын салық салынатын операциялар бойынша акциздің сомасы көрсетіледі;

      4) 400.05.001 жолында көтерме саудада өткізілген бензин (авиациялықты қоспағанда) (бұдан әрі – бензин) бойынша акцизді есептеу туралы мәліметтер көрсетіледі. Бұл жол 400.05.001 I, 400.05.001 II, 400.05.001 III, 400.05.001 IV, 400.05.001 V жолдарының сомасы ретінде айқындалады;

      5) 400.05.001 I жолында бензинді көтерме саудада өткізу бойынша акциз есептеу туралы мәлімет көрсетіледі;

      6) 400.05.001 ІІ жолында бұрын Қазақстан Республикасында немесе импорт бойынша сатып алынған бензинді көтерме саудада өткізу бойынша мәлімет көрсетіледі;

      7) 400.05.001 ІІІ жолында алдағы өткізулерге өзінің құрылымдық бөлімшелеріне бензинді тиеп-жөнелту бойынша мәлімет көрсетіледі;

      8) 400.05.001 ІV жолында тәркіленген және (немесе) мемлекетке мұрагерлік құқығы бойынша өткен иесіз және мемлекет меншігіне тегін берілген бензиннің конкурстық массасын көтерме саудада өткізу бойынша акциз есептеу туралы мәлімет көрсетіледі;

      9) 400.05.001 V жолында өндіруші лицензияда көрсетілген өндіріс мекен-жайынан көшірген бензин бойынша мәлімет көрсетіледі;

      10) 400.05.002 жолында бөлшек саудада өткізілген бензин бойынша мәлімет көрсетіледі. Бұл жол 400.05.002 I 400.05.002 VII арасындағы жолдардың сомасы ретінде айқындалады;

      11) 400.05.002 I жолында бензинді бөлшек саудада өткізу бойынша мәлімет көрсетіледі;

      12) 400.05.002 IІ жолында бұрын Қазақстан Республикасында немесе импорт бойынша сатып алынған бензинді бөлшек саудада өткізу бойынша мәлімет көрсетіледі;

      13) 400.05.002 IІІ жолында жарғылық капиталға жарна ретінде берілген бензин бойынша мәлімет көрсетіледі;

      14) 400.05.002 ІV жолында тәркіленген және (немесе) мемлекетке мұрагерлік құқығы бойынша өткен иесіз және мемлекет меншігіне тегін берілген бензиннің конкурстық массасын бөлшек саудада өткізу бойынша акциз есептеу туралы мәлімет көрсетіледі;

      15) 400.05.002 V жолында бүліну немесе жоғалу фактісі белгіленуіне қатысты, бензин бойынша мәлімет көрсетіледі;

      16) 400.05.002 VІ жолында өзінің өндірістік қажеттіліктеріне пайдаланылған бензин бойынша мәлімет көрсетіледі;

      17) 400.05.002 VІІ жолында өз өндірістік қажеттіліктеріне пайдаланылған, Қазақстан Республикасында одан әрі өткізу үшін сатып алынған бензин бойынша мәлімет көрсетіледі;

      18) 400.05.003 жолында 400.05.001 және 400.05.002 жолдарында көрсетілген салық салынатын операциялар бойынша салық базасының жалпы мөлшері, сондай-ақ осы операциялар бойынша есептелген акциздің жиынтық сомасы айқындалады. Бұл жол 400.05.001 және 400.05.002 жолдардың сомасы ретінде айқындалады.

      52. "Дизель отыны" деген бөлімде:

      1) 400.05.004 жолында көтерме саудада өткізілген дизель отыны бойынша мәліметтер көрсетіледі. Бұл жол 400.05.004 I, 400.05.004 II, 400.05.004 III, 400.05.004 IV, 400.05.004 V жолдарының сомасы ретінде айқындалады;

      2) 400.05.004 І жолында дизель отынын көтерме сату бойынша мәлімет көрсетіледі;

      3) 400.05.004 ІІ жолында бұрын Қазақстан Республикасында немесе импорт бойынша сатып алынған дизель отынын көтерме саудада сату бойынша мәлімет көрсетіледі;

      4) 400.05.004 ІІІ жолында алдағы өткізулерге өзінің құрылымдық бөлімшелеріне дизель отынын тиеп-жөнелту бойынша мәлімет көрсетіледі;

      5) 400.05.004 ІV жолында тәркіленген және (немесе) мемлекетке мұрагерлік құқығы бойынша өткен иесіз және мемлекет меншігіне тегін берілген дизель отынының конкурстық массасын көтерме саудада өткізу бойынша акциз есептеу туралы мәлімет көрсетіледі;

      6) 400.05.004 V жолында өндірушінің лицензияда көрсетілген мекен-жайдан дизель отынын көшіру бойынша мәлімет көрсетіледі;

      7) 400.05.005 жолында бөлшек саудада өткізілген дизель отыны бойынша акцизді есептеу туралы мәліметтер көрсетіледі. Бұл жол 400.05.005 I, 400.05.005 II, 400.05.005 III, 400.05.005 IV, 400.05.005 V, 400.05.005 VI, 400.05.005 VII жолдарының сомасы ретінде айқындалады;

      8) 400.05.005 I жолында дизель отынын бөлшек сату бойынша мәлімет көрсетіледі;

      9) 400.05.005 ІІ жолында бұрын Қазақстан Республикасында сатып алынған немесе импортталған дизель отынын бөлшек саудада өткізу бойынша мәлімет көрсетіледі;

      10) 400.05.005 ІІІ жолында жарғылық капиталға жарна ретінде берілген дизель отыны бойынша мәлімет көрсетіледі;

      11) 400.05.005 ІV жолында тәркіленген және (немесе) мемлекетке мұрагерлік құқығы бойынша өткен иесіз және мемлекет меншігіне тегін берілген дизель отынының конкурстық массасын бөлшек саудада өткізу бойынша мәлімет көрсетіледі;

      12) 400.05.005 V жолында бүліну немесе жоғалу фактісі анықталған дизель отыны бойынша мәлімет көрсетіледі;

      13) 400.05.005 VІ жолында өз өндірістік қажеттіліктеріне пайдаланылған дизель отыны бойынша мәлімет көрсетіледі;

      14) 400.05.005 VІІ жолында өз өндірістік қажеттіліктеріне пайдаланылған, Қазақстан Республикасы аумағында алдағы өткізулер үшін бұрын сатып алынған дизель отыны бойынша мәлімет көрсетіледі;

      15) 400.05.006 жолында 400.05.004 және 400.05.005 жолдарында көрсетілген салық салынатын операциялар бойынша салық базасының жалпы мөлшері, сондай-ақ осы операциялар бойынша есептелген акциздің жиынтық сомасы айқындалады. Бұл жол 400.05.004 және 400.05.005 жолдарының сомасы ретінде айқындалады.

      53. "Акцизді есептелді" деген бөлімде:

      1) 400.05.007 жолында бензин және дизель отыны бойынша есептелген акциз туралы мәліметтер көрсетіледі, ол екі бағаннан тұрады:

      2) А бағанында бюджет жіктемесінің коды көрсетіледі. Бір бюджет жіктемесіне бір жол сәйкес келеді;

      3) В бағанында есепті ай үшін есептелген акциз сомасы көрсетіледі.

      54. 400.05.003 С және 400.05.006 С жолдарының жиынтық сомасы декларацияның 400.00.005 және 400.00.006 жолдарына сәйкесінше көшіріледі.

8. Салықтан шегерім – 400.06-нысанын жасау

      55. Бұл нысан салық кезеңінде акцизделетін өнімдер өндіруге нақты пайдаланылған шикізатқа төленген және Салық кодексінің 291-бабына сәйкес шегерімге жататын акциз сомасын есептеуге арналған.

      56. "Шегерім сомасы" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі, ол 00000001 жолынан басталады;

      2) В бағанында бюджеттік жіктеу коды көрсетіледі;

      3) С бағанында есепті салық кезеңінде акцизделетін тауар өндіруге пайдаланылған шикізаттың көлемі көрсетіледі;

      4) D бағанында акциз ставкасы көрсетіледі;

      5) Е бағанында шегерімге жатқызылатын акциз сомасы көрсетіледі.

      57. Е бағанында 00000001 жолының жиынтық сомасы декларацияның 400.00.010 жолына көшіріледі.

9. Акциз салуға жатпайтын акцизделетін тауарлар –
400.07-нысанын жасау

      58. 400.07-нысаны Салық кодексінің 281-бабы 3-тармағына сәйкес акциз салуға жатпайтын акцизделетін тауарлар, сондай-ақ Салық кодексінің 285-бабы 1-тармағына сәйкес төтенше оқиғалар салдарынан бүлінген, жоғалған кездегі акцизделетін тауарлар бойынша ақпаратты көрсетуге арналған.

      59. "Акциз салуға жатпайтын акцизделетін тауарлар" деген бөлімде:

      1) 400.07.001 А жолында Салық кодексінің 281-бабы 3-тармағына сәйкес акциздерден босатылған басты мекеменің өткізілген акцизделетін тауарлардың көлемі, сондай-ақ Салық кодексінің 285-бабы 1-тармағына сәйкес төтенше оқиғалар салдарынан бүлінген, жоғалған кездегі акцизделетін тауарлардың көлемі көрсетіледі;

      2) 400.07.001 I А жолында өткізілген спирттің көлемі көрсетіледі;

      3) 400.07.001 II А жолында өткізілген арақтың және айрықша арақтың көлемі көрсетіледі;

      4) 400.07.001 III А жолында өткізілетін ликер-арақ өнімінің көлемі көрсетіледі;

      5) 400.07.001 IV А жолында өткізілген шарап көлемі көрсетіледі;

      6) 400.07.001 V А жолында өткізілген конъяк көлемі көрсетіледі;

      7) 400.07.001 VI А жолында өткізілген бренди көлемі көрсетіледі;

      8) 400.07.001 VII А жолында өткізілген сыра көлемі көрсетіледі;

      9) 400.07.001 VIII А жолында өткізілген шарап материалы көлемі көрсетіледі;

      10) 400.07.001 IX А жолында өткізілген темекі бұйымының көлемі көрсетіледі;

      11) 400.07.001 Х А жолында өткізілген бензин (авиациялықты қоспағанда) көлемі көрсетіледі;

      12) 400.07.001 ХI А жолында өткізілген дизель отыны көлемі көрсетіледі;

      13) 400.07.001 ХII А жолында өткізілген шикі мұнай, газ конденсаты көлемі көрсетіледі;

      14) 400.07.001 ХIII А жолында Салық кодексінің 279-бабы 6) тармақшасында көзделген өткізілетін акцизделетін тауарлар көлемі көрсетіледі;

      15) 400.07.001 В жолында Салық кодексінің 281-бабы 3-тармағына сәйкес акциздерден босатылған басты мекеменің өткізілген акцизделетін тауарлардың құны, сондай-ақ Салық кодексінің 285-бабы 1-тармағына сәйкес төтенше оқиғалар салдарынан бүлінген, жоғалған кездегі акцизделетін тауарлардың құны көрсетіледі. Бұл жол 400.07.001 I В, 400.07.001 II В, 400.07.001 III В, 400.07.001 IV В, 400.07.001 V В, 400.07.001 VI В, 400.07.001 VII В, 400.07.001 VIII В, 400.07.001 IХ В, 400.07.001 Х В, 400.07.001 ХI В, 400.07.001 ХII В, 400.07.001 ХIII В жолдарының сомасы болып анықталады;

      16) 400.07.001 I В жолында өткізілген спирттің құны көрсетіледі;

      17) 400.07.001 II В жолында өткізілген арақтың және айрықша арақтың құны көрсетіледі;

      18) 400.07.001 III В жолында өткізілетін ликер-арақ өнімінің құны көрсетіледі;

      19) 400.07.001 IV В жолында өткізілген шарап құны көрсетіледі;

      20) 400.07.001 V В жолында өткізілген конъяк құны көрсетіледі;

      21) 400.07.001 VI В жолында өткізілген бренди құны көрсетіледі;

      22) 400.07.001 VII В жолында өткізілген сыра құны көрсетіледі;

      23) 400.07.001 VIII В жолында өткізілген шарап материалы құны көрсетіледі;

      24) 400.07.001 IX В жолында өткізілген темекі бұйымдарының құны көрсетіледі;

      25) 400.07.001 Х В жолында өткізілген бензин (авиациялықты қоспағанда) құны көрсетіледі;

      26) 400.07.001 ХI В жолында өткізілген дизель отыны құны көрсетіледі;

      27) 400.07.001 ХII В жолында өткізілген шикі мұнай, газ конденсаты құны көрсетіледі;

      28) 400.07.001 ХIII В жолында Салық кодексінің 279-бабы 6) тармақшасында көзделген өткізілетін акцизделетін тауарлар құны көрсетіледі;

      29) 400.07.002 А жолында акциз салудан босатылған емдік және фармацевтік құралдарды дайындауға жіберілген этиль спиртінің көлемі көрсетіледі;

      30) 400.07.002 В жолында акциз салудан босатылған емдік және фармацевтік құралдарды дайындауға жіберілген этиль спиртінің құны көрсетіледі;

      31) 400.07.003 А жолында мемлекеттік медициналық мекемелерге жіберілген этиль спиртінің көлемі көрсетіледі;

      32) 400.07.003 В жолында мемлекеттік медициналық мекемелерге жіберілген этиль спиртінің құны көрсетіледі;

      33) 400.07.004 жолында акциз салудан босатылған акцизделетін тауарлардың жиынтық құны көрсетіледі. Осы жол 400.07.001 В-ден 400.07.003 В-ге жолдарының сомасы ретінде айқындалады.

      60. 400.07.004 В жолының сомасы декларацияның 400.00.013 жолына көшіріледі.

      61. Өткізілетін акцизделетін тауар көлемі салық базасына сәйкес айқындалады.

10. Салық кодексінің 279-бабы 6) тармақшасында көзделген
акцизделетін тауарлар бойынша салық салынатын операциялар –
400.08-нысанын жасау

      62. 400.08-нысаны Салық кодексінің 279-бабы 6) тармақшасында көзделген акцизделетін тауарлар (бұдан әрі – акцизделетін тауарлар) бойынша, сондай-ақ тәркіленген және (немесе) иесіз, мемлекетке мұралау құқығы бойынша өткен және мемлекет меншігіне тегін берілген жеңіл автомобильдердің конкурстық массасын өткізу бойынша есепті салық кезеңінің ішінде жасалған салық салынатын операциялар туралы ақпаратты көрсетуге арналған.

      63. "Салық кодексінің 279-бабы 6) тармақшасында көзделген акцизделетін тауарлар бойынша салық салынатын операциялар" деген бөлімде:

      1) 400.08.001 жолында өткізілген акцизделетін тауарлар саны көрсетіледі;

      2) 400.08.002 жолында жарғылық капиталға жарна ретінде берілген акцизделетін тауарлар саны көрсетіледі;

      3) 400.08.003 жолында заттай төлеу кезінде пайдаланылған акцизделетін тауарлар саны көрсетіледі;

      4) 400.08.004 жолында өзінің құрылымдық бөлімшелеріне тиеп-жөнелтілген акцизделетін тауарлар саны көрсетіледі;

      5) 400.08.005 жолында төлеушінің өз өндірістік қажеттіліктері үшін пайдаланылған акцизделетін тауарлар саны көрсетіледі;

      6) 400.08.006 жолында тәркіленген және (немесе) мемлекетке мұрагерлік құқығы бойынша өткен иесіз және мемлекет меншігіне тегін берілген акцизделетін тауарлар өткізілген конкурстық массасының саны көрсетіледі;

      7) 400.08.007 жолында өндіруші лицензияда көрсетілген мекенжайдан көшірген акцизделетін тауарлар саны көрсетіледі;

      8) 400.08.008 жолында бүліну немесе жоғалу анықталған өз өндірісі акцизделетін тауарлар саны көрсетіледі;

      9) 400.08.008 жолында акцизделетін тауарлар есепті салық кезеңінің ішінде жасалған салық салынатын операциялар бойынша салық базасының жалпы мөлшері көрсетіледі. Осы жол 400.08.001-ден 400.08.008-ге жолдарының сомасы ретінде айқындалады;

      10) 400.08.010 жолында қозғалтқыштың 1 текше см. көлемі үшін акциздің белгіленген ставкасы көрсетіледі;

      11) 400.08.011 жолында Салық кодексінің 289-бабына сәйкес есептелген, 400.08.009 және 400.08.010 жолдарының туындысы ретінде айқындалатын акциз сомасы көрсетіледі.

      64. 400.08.011 жолының сомасы декларацияның 400.00.007 жолына көшіріледі.

      65. Осы Қағидалардың 63-тармағы 1)9) тармақшаларында көрсетілген жолдар текше см салық базасын көрсетуге арналған.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген
328.00-нысан

Тауарларды әкелу және жанама салықтарды төлеу туралы өтініш

Бет

1


-ден



Нөмірі Күні Айы Жылы











      1 Бөлім

Сатушы



Сатып алушы




      ТЕН немесе ССН/ЕСК немесе СТН/(БСН|ЖСН) ТЕН немесе ССН/ЕСК немесе СТН/(БСН|ЖСН)

      01 _____________________________________ 02_________________________________________

      (заңды тұлғаның атауы, дара (заңды тұлғаның атауы, дара кәсіпкердің

      кәсіпкердің аты-жөні көрсетіледі) аты-жөні көрсетіледі)

      03____________________________________ 04 ____________________________________

      (елінің коды, орналасқан орны (елінің коды, орналасқан орны

      (тұрғылықты мекенжайы) (тұрғылықты мекенжайы)

      05 шарттың (келісімшарттың) № _____ шарттың (келісімшарттың) күні ___ 20__ж.

      ерекшеліктерінің № _________, ______ ерекшеліктерінің күні _______, ______

      06________________________________________________________________________________

      (заңды тұлғаның атауы (дара кәсіпкердің аты-жөні) (елінің коды, орналасқан орны (тұрғылықты мекенжайы)

      07 шарттың (келісімшарттың) №_____ шарттың (келісімшарттың) күні ____20___ж.

      ерекшеліктерінің №_______, _____ ерекшеліктерінің күні ____,_

      (Лизинг шарты жасалған жағдайда тиісті торкөзде |___| "Х" белгісі қойылады

      Алыс-беріс шикізатын қайта өңдеу шарты жасалған жағдайда тиісті торкөзде |___| "Х" белгісі қойылады

Р/с №

Тауардың атауы

СЭҚ ТН тауар код

Тауар санының өлшем бірлігі

Тауар саны

Тауар (жұмыс) құны

Валюта

Көліктік (тауарға ілеспе) құжаттама

Коды

бағамы

Сериясы, нөмірі

Күні

1

2

3

4

5

6

7

8

9

10











ЖИЫНЫ:

Х

Х

Х

Х

Х

Х

Х

Х


      кестенің жалғасы

Шот-фактура

Тауарды есепке қабылдаған күні

Салық базасы

Салық ствакалары

Салықтардың

сомасы

Акциздер

ҚҚС

Акциздер

ҚҚС

Акциздер

ҚҚС

Нөмірі

Күні

қатаң (ерекшеліктер)

адвалорлық

11

12

13

14

15

16

17

18

19

20











Х

Х

Х



Х

Х

Х




      Осы өтініште келтірілген мәлiметтердiң дұрыстығын және толықтығын растаймыз

      _____________________________________ ______________ ________

      Сатып алушы (сатып алушы дара кәсіпкер) қолы күні М.О.

      ұйым басшысының (уәкілетті тұлғаның) аты-жөні

      ___________________________________ _______________ ____________

      Бас бухгалтердің қолы күні

Бет



-ден




Нөмірі Күні Айы Жылы













      2-бөлім

Салық органына табыс етілген кезде

өтініштің тіркелгені туралы белгі

Нөмірі Күні Айы Жылы






Сатып алушының орналасқан орны бойынша жанама

салықтарды төлеу (ҚҚС және (немесе) акциздерден

босату) туралы өтініші тіркелген күннен бастап он

жұмыс күні ішінде Салық органының белгісі қойылады.

____________ сомада ҚҚС төленді

____________ сомада акциздер төленді

______________ __________ ________ ____________

инспектордың лауазымы қолы күні

аты-жөні

________________ ___________ ________ ____________

Басшы (басшының орынбасары)

__________________________ ________ ______ М.О.

Салық органының атауы қолы күні


      1) Салық органы салық төлеуші толтырған өтініш деректемелерінің Кеден одағында тауарлардың экспорты мен импорты кезінде жанама салықтар алу тәртібі мен олардың төленуін бақылау тетігі туралы хаттаманың талаптарына сәйкессіздігін анықтаған жағдайда салық органы салық төлеуші анықталған сәйкессіздіктерді жойғаннан кейін жанама салықтардың төленгені туралы белгі қояды.


Бет



-ден



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      3. Бөлім

Сатып алушы, комиссионер, сенім

білдірілген адам, агент

(керегінің астын сызу керек)



Сатып алушы, комиссионер,

сенім білдірілген адам,

агент

(керегінің астын сызу керек)




      ТЕН немесе ССН/ЕСК немесе СТН/(БСН|ЖСН) ТЕН немесе ССН/ЕСК немесе СТН/(БСН|ЖСН) 08 ________________________________________ 09_______________________________________

      (заңды тұлғаның атауы, дара кәсіпкердің (заңды тұлғаның атауы, дара кәсіпкердің

      аты-жөні көрсетіледі) аты-жөні көрсетіледі)

      10 ________________________________________ 11 ______________________________________

      (елінің коды, орналасқан орны (елінің коды, орналасқан орны (тұрғылықты

      (тұрғылықты мекенжайы) мекенжайы)

      12 шарттың (келісімшарттың) № ______ шарттың (келісімшарттың) күні __________

      20___ж. ерекшеліктерінің № _______, _______ ерекшеліктерінің күні ____, ____

      _____________________________________ ________________ _____________

      Сатып алушы (сатып алушы дара кәсіпкер) қолы күні М.О.

      ұйымның басшысының (уәкілетті тұлға) аты-жөні

      _______________________________ _________________ _____________

      Бас бухгалтердің аты-жөні қолы күні

  Тауарларды әкелу және
жанама салықтарды төлеу туралы
өтінішке қосымша



Нөмірі Күні Айы Жылы











Сатушы, (комиссионер, сенім

білдірілген адам агент/

комитент, сенім білдірілген адам,

принципал

(керегінің астын сызу керек)

ТЕН немесе ССН/ЕСК немесе

СТН/(БСН|ЖСН)

_________________________________

(заңды тұлғаның атауы, дара

кәсіпкердің аты-жөні көрсетіледі)

_________________________________

(елінің коды, орналасқан орны

(тұрғылықты мекенжайы)

(келісімшарттың) № ______

шарттың (келісімшарттың) күні

__________ 20___ж



Сатып алушы (комиссионер, сенім

білдірілген адам, агент/

комитент, сенім білдірілген

адам, принципал)

(керегінің астын сызу керек)

ТЕН немесе ССН/ЕСК немесе

СТН/(БСН|ЖСН)

________________________________

(заңды тұлғаның атауы, дара

кәсіпкердің аты-жөні

көрсетіледі)

________________________________

(елінің коды, орналасқан орны

(тұрғылықты мекенжайы)

ерекшеліктерінің № _______,

_______ ерекшеліктерінің күні

____, ____



Сатушы, (комиссионер, сенім

білдірілген адам агент/

комитент, сенім білдірілген адам,

принципал

(керегінің астын сызу керек)

ТЕН немесе ССН/ЕСК немесе

СТН/(БСН|ЖСН)

_________________________________

(заңды тұлғаның атауы, дара

кәсіпкердің аты-жөні көрсетіледі)

_________________________________

(елінің коды, орналасқан орны

(тұрғылықты мекенжайы)

(келісімшарттың) № ______

шарттың (келісімшарттың) күні

__________ 20___ж



Сатып алушы (комиссионер, сенім

білдірілген адам, агент/

комитент, сенім білдірілген

адам, принципал)

(керегінің астын сызу керек)

ТЕН немесе ССН/ЕСК немесе

СТН/(БСН|ЖСН)

________________________________

(заңды тұлғаның атауы, дара

кәсіпкердің аты-жөні

көрсетіледі)

________________________________

(елінің коды, орналасқан орны

(тұрғылықты мекенжайы)

ерекшеліктерінің № _______,

_______ ерекшеліктерінің күні

____, ____



Сатушы, (комиссионер, сенім

білдірілген адам агент/

комитент, сенім білдірілген адам,

принципал

(керегінің астын сызу керек)

ТЕН немесе ССН/ЕСК немесе

СТН/(БСН|ЖСН)

_________________________________

(заңды тұлғаның атауы, дара

кәсіпкердің аты-жөні көрсетіледі)

_________________________________

(елінің коды, орналасқан орны

(тұрғылықты мекенжайы)

(келісімшарттың) № ______

шарттың (келісімшарттың) күні

__________ 20___ж



Сатып алушы (комиссионер, сенім

білдірілген адам, агент/

комитент, сенім білдірілген

адам, принципал)

(керегінің астын сызу керек)

ТЕН немесе ССН/ЕСК немесе

СТН/(БСН|ЖСН)

________________________________

(заңды тұлғаның атауы, дара

кәсіпкердің аты-жөні

көрсетіледі)

________________________________

елінің коды, орналасқан орны

(тұрғылықты мекенжайы)

ерекшеліктерінің № _______,

_______ ерекшеліктерінің күні

____, ____



  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Құрылымдық бөлімше немесе салық салуға байланысты объектілер
үшін акциз салық есептілігін (есебін) жасау қағидалары (421.00-нысаны)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Құрылымдық бөлімше немесе салық салуға байланысты объектілер үшін акциз салық есептілігін (есебін) жасау қағидалары (421.00-нысаны) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленді және құрылымдық бөлімшесі немесе салық салуға байланысты объектілері бар акциз төлеушілердің Салық кодексінің 9-бөліміне сәйкес құрылымдық бөлімшелер жүзеге асырған операциялар бойынша немесе салық салуға байланысты объектілер бойынша спиртке, алкоголь өнімдеріне, бензинге (авиациялықтан басқа), дизель отынына акциз сомаларын есептеуіне арналған акциз салық есептілігін (есебін) (бұдан әрі – есеп) жасау тәртібін айқындайды.

      2. Есеп есептің (421.00-нысан) өзінен және салық міндеттемелерін есептеу туралы ақпараттарды егжей-тегжейлі көрсетуге арналған оған қосымшалардан (421.01-ден 421.04-ке дейінгі нысандар) тұрады.

      3. Есепті толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздері толтырылмайды.

      5. Есепке қосымшалар тиісті көрсеткіштерді ашуды талап ететін есептегі жолдар толтырылған кезде міндетті түрде жасалады.

      6. Есепке қосымшаларда көрсетілуге тиіс деректер болмаған кезде олар жасалмайды.

      7. Есепке қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда, есепке қосымшалардың осыған ұқсас парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "="– тең.

      9. Сомалардың теріс мәндері тиісті жолдың (бағанның) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Есепті жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Есепке Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      12. Есепті табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      13. Қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде есептің "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес есепті табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтырылуы тиіс.

2. Есепті жасау (421.00-нысаны)

      15. "Салық төлеуші туралы жалпы ақпарат" бөлімінде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру (бизнес-сәйкестендіру нөмірі) нөмірі;

      3) заңды тұлғаның құрылымдық бөлімшесінің СТН;

      4) заңды тұлғаның құрылымдық бөлімшесінің БСН;

      5) акциздерді есептеу:

      егер акциздерді есептеу салық салуға байланысты объектілері үшін жүзеге асырылған жағдайда А торкөзі белгіленеді;

      егер акциздерді есептеу құрылымдық бөлімшелер үшін жүзеге асырылған жағдайда В торкөзі белгіленеді;

      егер акциздерді есептеу құрылымдық бөлімшенің салық салуға байланысты объектілері үшін жүзеге асырылған жағдайда С торкөзі белгіленеді;

      6) заңды тұлғаның құрылымдық бөлімшесінің атауы;

      7) салық органының коды:

      А жолында салық салуға байланысты объектінің тіркеу есебі орны бойынша салық органының коды көрсетіледі;

      В жолында заңды тұлғаның құрылымдық бөлімшесінің тіркеу есебі орны бойынша салық органының коды көрсетіледі;

      8) салық есептілігі табыс етілетін салық кезеңі (айы, жылы) – есеп берілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      9) есептің түрі.

      Тиісті торкөздер есепті Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызу есебімен белгіленеді;

      10) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағы 4) тармақшасында көзделген есеп түрі табыс етілген жағдайда толтырылады;

      11) салық төлеушінің санаты.

      Егер төлеуші А жолында көрсетілген санатқа жатқызылған жағдайда торкөзге белгі жасалады;

      12) валюта коды.

      "Кедендік декларацияларды толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      13) табыс етілген қосымшалар.

      Табыс етілген қосымшалардың торкөздері белгіленеді.

      16. "Құрылымдық бөлімше немесе салық салуға байланысты объектілер үшін акциз есептелді" деген бөлімде:

      1) 421.00.001 жолында меншікті өндірісінің спирті және (немесе) шарап материалы бойынша есептелген акциз сомасы көрсетіледі. Бұл жолға 421.01.002 – 421.01.004 жолдарында көрсетілген сома көшіріледі;

      2) 421.00.002 жолында алкоголь өнімі, сондай-ақ Қазақстан Республикасының заңнамасына сәйкес дәрілік зат ретінде тіркелген, құрамында спирт бар медициналық мақсаттағы өнім және (немесе) конкурстық массаны өткізу, алкоголь өнімі бойынша есептелген акциздің сомасы көрсетіледі. Бұл жолға 421.02-нысаны F бағанының 00000001 жиынтық жолында көрсетілген сома көшіріледі;

      3) 421.00.003 жолында 421.00.001-ден 421.00.002-ге дейінгі жолдардың сомасы ретінде айқындалатын құрылымдық бөлімше немесе салық салуға байланысты объекті үшін есептелген жалпы акциз сомасы көрсетіледі;

      4) 421.00.004 жолында алкоголь өнімі бойынша салықтан шегеру сомасы көрсетіледі. Бұл жолға 421.03-нысаны Е бағанының 00000001 жиынтық жолында көрсетілген сома көшіріледі;

      5) 421.00.005 жолында 421.00.003 және 421.00.004 жолдарының айырмасы ретінде айқындалатын алкоголь өнімі бойынша есептелген акциздің жалпы сомасы көрсетіледі;

      6) 421.00.006 жолында бензин (авиациалықтан басқа) және (немесе) дизель отыны бойынша есептелген акциз сомасы көрсетіледі. Бұл жолға 421.04.003 С және 421.04.006 С жолдарында көрсетілген сома көшіріледі;

      7) 421.00.007 жолында бензин (авиациалықтан басқа) және (немесе) дизель отыны бойынша салықтан шегеру сомасы көрсетіледі. Бұл жолға 421.04.007 С жолында көрсетілген жиынтық сомасы көшіріледі;

      8) 421.00.008 жолында бензин (авиациалықтан басқа) және (немесе) дизель отыны бойынша есептелген акциздің жалпы сомасы көрсетіледі. Бұл жолға 421.04.008 В жолында көрсетілген жиынтық сомасы көшіріледі.

      17. "Акциз салудан босатылған акцизделетін тауарлар" деген бөлімде:

      1) 421.00.009 А жолында құрылымдық бөлімше өткізген Салық кодексінің 281-бабы 3-тармағына сәйкес акциздерден босатылған акцизделетін тауарлардың көлемі, сондай-ақ Салық кодексінің 285-бабы 1-тармағына сәйкес төтенше оқиғалар салдарынан акцизделетін тауарлардың бүлінген, жоғалған кездегі көлемі көрсетіледі;

      2) 421.00.009 I А жолында өткізілген спирттің көлемі көрсетіледі;

      3) 421.00.009 II А жолында өткізілген арақтың және айрықша арақтың көлемі көрсетіледі;

      4) 421.00.009 III А жолында өткізілген ликер-арақ өнімдерінің көлемі көрсетіледі;

      5) 421.00.009 IV А жолында өткізілген шараптың көлемі көрсетіледі;

      6) 421.00.009 V А жолында өткізілген коньяктың көлемі көрсетіледі;

      7) 421.00.009 VI А жолында өткізілген бренди көлемі көрсетіледі;

      8) 421.00.009 VII А жолында өткізілген сыра көлемі көрсетіледі;

      9) 421.00.009 VIII А жолында өткізілген шарап материалының көлемі көрсетіледі;

      10) 421.00.009 IХ А жолында өткізілген бензиннің (авиациялықтан басқа) көлемі көрсетіледі;

      11) 421.00.009 Х А жолында өткізілген дизель отынының көлемі көрсетіледі;

      12) 421.00.009 ХI А жолында өткізілген Қазақстан Республикасының заңнамасына сәйкес дәрілік зат ретінде тіркелген медициналық мақсаттағы құрамында спирт бар өнімнің (бальзамдардан басқа) көлемі көрсетіледі.

      13) 421.00.009 В жолында құрылымдық бөлімше өткізген Салық кодексінің 281-бабы 3-тармағына сәйкес акциздерден босатылған акцизделетін тауарлардың құны, сондай-ақ Салық кодексінің 285-бабы 1-тармағына сәйкес төтенше оқиғалар салдарынан акциздер салудан босатылған бүлінген, жоғалған акцизделетін тауарлардың құны көрсетіледі. Бұл жол 421.00.009 I В, 421.00.009 II В, 421.00.009 III В, 421.00.009 IV В, 421.00.009 V В, 421.00.009 VI В, 421.00.009 VII В, 421.00.009 VIII В, 421.00.009 IХ В, 421.00.009 Х В жолдарын қамтиды;

      14) 421.00.009 I В жолында өткізілген спирттің құны көрсетіледі;

      15) 421.00.009 II В жолында өткізілген арақтың және айрықша арақтың құны көрсетіледі;

      16) 421.00.009 III В жолында өткізілген ликер-арақ өнімдерінің құны көрсетіледі;

      17) 421.00.009 IV В жолында өткізілген шараптың құны көрсетіледі;

      18) 421.00.009 V В жолында өткізілген коньяктың құны көрсетіледі;

      19) 421.00.009 VI В жолында өткізілген бренди құны көрсетіледі;

      20) 421.00.009 VII В жолында өткізілген сыра құны көрсетіледі;

      21) 421.00.009 VIII В жолында өткізілген шарап материалының құны көрсетіледі;

      22) 421.00.009 IХ В жолында өткізілген бензиннің (авиациялықтан басқа) құны көрсетіледі;

      23) 421.00.009 Х В жолында өткізілген дизель отынының құны көрсетіледі;

      24) 421.00.009 ХI В жолында өткізілген Қазақстан Республикасының заңнамасына сәйкес дәрілік зат ретінде тіркелген медициналық мақсаттағы құрамында спирт бар өнімнің (бальзамдардан басқа) құны көрсетіледі.

      18. Өткізілген акцизделетін тауар көлемі салық базасына сәйкес айқындалады.

      19. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Басшының Т.А.Ә." жолында басшының құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      Егер есепті жеке тұлға табыс еткен кезде "Салық төлеушінің Т.А.Ә." жолында салық төлеушінің жеке басын куәландыратын құжаттарға сәйкес тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) есептің тапсырылған күні.

      Салық органына есептің тапсырылған күні көрсетіледі;

      3) "Есепті қабылдаған лауазымды адамның Т.А.Ә." жолында есепті қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      4) құрылымдық бөлімшенің немесе салық салуға байланысты объектінің тіркеу орны бойынша есептің қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес есептің табыс етілген күні көрсетіледі;

      5) құжаттың кіріс нөмірі.

      Салық органы беретін есептің тіркеу нөмірі көрсетіледі;

      6) салық органының коды.

      Төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Спирт және (немесе) шарап материалы бойынша салық салынатын
операциялар - 421.01-нысанын жасау

      20. Бұл нысан меншікті өндірісінің спирті және (немесе) шарап материалы бойынша салық салынатын операциялар туралы ақпаратты көрсетуге арналған.

      21. "Спирт бойынша акциз сомасы" деген бөлімде:

      1) А бағанында салық базасы көрсетіледі (литр);

      2) В бағанында акциз ставкасы көрсетіледі;

      3) С бағанында Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі;

      4) 421.01.001 I жолы алкоголь өнімдерін өндіру үшін тиеп-жөнелтілген меншікті өндірісінің спирті бойынша акциздің есептелуі туралы мәліметтерді көрсетуге арналған;

      5) 421.01.001 II жолында алкоголь өнімдерін өндіру үшін емес тиеп-жөнелтілген меншікті өндірісінің спирті бойынша акциздің есептелуі туралы мәліметтерді көрсетуге арналған;

      6) 421.01.002 жолы С бағанының 421.01.001 I және С бағанының 421.01.001 II жолдарының сомалары ретінде айқындалатын спирт бойынша есептелген акциздің қорытынды сомасын көрсетуге арналған.

      22. "Шарап материалы бойынша акциз сомасы" деген бөлімде:

      1) А бағанында салық базасы көрсетіледі (литр);

      2) В бағанында акциз ставкасы көрсетіледі;

      3) С бағанында Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі;

      4) 421.01.003 I жолы алкоголь өнімдерін өндіру үшін тиеп-жөнелтілген меншікті өндірісінің шарап материалы бойынша акциздің есептелуі туралы мәліметтерді көрсетуге арналған;

      5) 421.01.003 II жолы алкоголь өнімдерін өндіру үшін емес тиеп-жөнелтілген меншікті өндірісінің шарап материалы бойынша акциздің есептелуі туралы мәліметтерді көрсетуге арналған;

      6) 421.01.004 жолы С бағанының 421.01.003 I және С бағанының 421.01.003 II жолдарының сомасы ретінде айқындалған шарап материалы бойынша есептелген акциздің қорытынды сомасын көрсетуге арналған.

      23. 421.01.002 және 421.01.004 жолдарының сомасы 421.00.001 жолына көшіріледі.

4. Алкоголь өнімі, спирт және (немесе) алкоголь өнімінің
конкурстық массасы бойынша салық салынатын операциялар -
421.02-нысанын жасау

      24. Бұл нысан есепті салық кезеңінде алкоголь өнімінің спирттің, алкоголь өнімін өндіру үшін нақты пайдаланылған шикізат үшін төленген және Салық кодексінің 291-бабына сәйкес шегерімге жататын акциз сомаларын есептеуге арналған.

      25. "Акциз сомасы" деген бөлімде:

      1) А бағанында 00000001 жолынан басталатын жолдың реттік нөмірі көрсетіледі;

      2) В бағанында түр-түрлері қимасында көрсетілмей, өнім түрлері көрсетіледі;

      3) С бағанында тиісті бюджет сыныптауышының коды көрсетіледі.

      Бір бюджет сыныптауышының кодына бір жол сәйкес келеді;

      4) D бағанында алкоголь өнімінің көрсетілген түрі бойынша салық базасы көрсетіледі;

      5) Е бағанында акциз ставкасы көрсетіледі;

      6) F бағанында Салық кодексінің 289-бабына сәйкес есептелген акциз сомасы көрсетіледі;

      7) F бағанының 00000001 жолында F бағаны бойынша жиынтық сома көрсетіледі.

      Осы нысанның F бағанының 00000001 жолының жиынтық сомасы 421.00.002 жолына көшіріледі.

      26. Арақ, ликер-арақ өнімдері, коньяк, бренди үшін салық базасы болып 100 пайыздық спирті литр қаралады, алкоголь өнімдерінің басқа түрлері бойынша литрде көрсетіледі.

5. Алкоголь өнімдері бойынша салықтан шегерім – 421.03-нысанын
жасау

      27. Бұл нысан есепті салық кезеңінде алкоголь өнімінің өндірісі үшін нақты пайдаланылған және Салық кодексінің 291-бабына сәйкес шегерімге жататын шикізат үшін төленген акциз сомасын есептеуге арналған.

      28. "Шегерім сомасы" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанында бюджет сыныптауышының коды көрсетіледі;

      3) С бағанында есепті салық кезеңінде алкоголь өнімінің өндірісіне пайдаланылған шикізаттың көлемі (литр) көрсетіледі. Акцизделетін тауар шикізатының пайдаланылған көлемі салық базасына сәйкес айқындалады;

      4) D бағанында акциз ставкасы көрсетіледі;

      5) Е бағанында шегерімге жататын акциз сомасы көрсетіледі.

      6) Е бағанының 00000001 жолында Е бағаны бойынша жиынтық сома көрсетіледі.

      Осы нысанның Е бағанының 00000001 жолының жиынтық сомасы 421.00.004 жолына көшіріледі.

6. Бензин (авиациялықтан басқа) және (немесе) дизель отыны
бойынша салық салынатын операциялар – 421.04-нысанын жасау

      29. "Құрылымдық бөлімшемен немесе салық салуға байланысты объектілермен жүзеге асырылатын бензин (авиациялықтан басқа) бойынша операциялар" бөлімі бензин (авиациялықтан басқа) бойынша салық кезеңінің ішінде құрылымдық бөлімшемен немесе салық салуға байланысты объектілермен жүзеге асырылған салық салынатын операциялар туралы ақпаратты көрсетуге арналған:

      1) А бағанында салық салынатын операциялар бойынша салық базасының мөлшері көрсетіледі. Салық базасы тоннада көрсетіледі;

      2) В бағанында акциз ставкасы көрсетіледі;

      3) С бағанында Салық кодексінің 289-бабына сәйкес айқындалатын салық салынатын операциялар бойынша акциздің сомасы көрсетіледі;

      4) 421.04.01 жолында 421.04.001 I-ден 421.04.001 IV-ке дейінгі жолдары сомасы ретінде айқындалатын көтерме сауда саласында өткізілген бензин бойынша мәліметтер көрсетіледі;

      5) 421.04.001 I жолында құрылымдық бөлімшелер өндірген немесе салық салуға байланысты объектілер өндірген бензинді көтерме саудада сату бойынша мәліметтер көрсетіледі;

      6) 421.04.001 ІІ жолында бас ұйымнан немесе жеткізушіден алынған бензинді көтерме өткізу бойынша мәліметтер көрсетіледі;

      7) 421.04.001 ІІІ жолында тәркіленген және (немесе) иесіз, мемлекетке мұралау құқығы бойынша өткен және мемлекет меншігіне тегін берілген бензиннің конкурстық массасын көтерме саудада өткізу бойынша мәліметтер көрсетіледі;

      8) 421.04.001 IV жолында лицензияда көрсетілген өндіріс мекенжайынан өндіруші жүзеге асыратын акцизделетін тауарларды жылжыту бойынша мәліметтер көрсетіледі;

      9) 421.04.002 жолында 421.04.002 I-ден 421.04.002 VI-ға дейінгі жолдардың сомалары ретінде айқындалатын бөлшек сауда саласында өткізілген бензин бойынша мәліметтер көрсетіледі;

      10) 421.04.002 I жолында құрылымдық бөлімше немесе салық салуға байланысты объектілер өндірген бензинді бөлшек саудада сату бойынша мәліметтер көрсетіледі;

      11) 421.04.002 ІІ жолында бас ұйымнан немесе жеткізушіден алынған бензинді бөлшек саудада сату бойынша мәліметтер көрсетіледі;

      12) 421.04.002 ІІІ жолында тәркіленген және (немесе) иесіз, мемлекетке мұралау құқығы бойынша өткен және мемлекет меншігіне тегін берілген бензиннің конкурстық массасын бөлшек саудада сату бойынша мәліметтер көрсетіледі;

      13) 421.04.002 ІV жолында оның бүліну немесе жоғалу фактісі анықталған бензин бойынша мәліметтер көрсетіледі;

      14) 421.04.002 V жолында өзінің өндірістік қажеттілігіне пайдаланылған меншікті өндірісінің бензині бойынша мәліметтер көрсетіледі;

      15) 421.04.002 VІ жолында бас ұйымнан немесе жеткізушіден алынған және өз өндірісінің қажеттілігіне пайдаланылған бензин бойынша мәліметтер көрсетіледі;

      16) 421.04.003 жолы 421.04.001, 421.04.002 жолдарында көрсетілген салық салынатын операциялар бойынша салық базасының жалпы мөлшерін, сондай-ақ осы 421.04.001 және 421.04.002 жолдарынының сомалары ретінде айқындалатын операциялар бойынша есептелген акциздің жиынтық сомасын айқындауға арналған.

      30. "Құрылымдық бөлімшемен немесе салық салуға байланысты объектілермен жүзеге асырылатын дизель отыны бойынша операциялар" деген бөлімде дизель отыны бойынша есепті салық кезеңінің ішінде құрылымдық бөлімшемен немесе салық салуға байланысты объектілермен жасалған салық салынатын операциялар туралы ақпаратты көрсетуге арналған:

      1) А бағанында салық салынатын операциялар бойынша салық базасының мөлшері көрсетіледі. Салық базасы тоннада көрсетіледі;

      2) В бағанында акциз ставкасы көрсетіледі;

      3) С бағанында Салық кодексінің 289-бабына сәйкес айқындалатын салық салынатын операциялар бойынша акциздің сомасы көрсетіледі;

      4) 421.04.004 жолында 421.04.004 I бастап 421.04.004 IV дейінгі жолдардың сомалары ретінде айқындалатын көтерме сауда саласында сатылған дизель отыны бойынша мәліметтер көрсетіледі;

      5) 421.04.004 І жолында құрылымдық бөлімше немесе салық салуға байланысты объектілер өндірген дизель отынын көтерме саудада өткізу бойынша мәліметтер көрсетіледі;

      6) 421.04.004 ІІ жолында бас ұйымнан немесе жеткізушіден алынған дизель отынын көтерме саудада өткізу бойынша мәліметтер көрсетіледі;

      7) 421.04.004 ІІІ жолында тәркіленген және (немесе) иесіз, мемлекетке мұралау құқығы бойынша өткен және мемлекет меншігіне тегін берілген дизель отынының конкурстық массасын көтерме саудада өткізу бойынша мәліметтер көрсетіледі;

      8) 421.04.004 IV жолында лицензияда көрсетілген өндіріс мекенжайынан өндіруші жүзеге асыратын акцизделетін тауарларды жылжыту бойынша мәліметтер көрсетіледі;

      9) 421.04.005 жолында 421.04.005 I-ден 421.04.005 VI-ға дейінгі жолдардың сомасы ретінде айқындалатын бөлшек сауда саласында өткізілген дизель отыны бойынша мәліметтер көрсетіледі;

      10) 421.04.005 I жолында құрылымдық бөлімше немесе салық салуға байланысты объектілер өндірген дизель отынын бөлшек саудада сату бойынша мәліметтер көрсетіледі;

      11) 421.04.005 ІІ жолында бас ұйымнан немесе жеткізушіден алынған дизель отынын бөлшек саудада сату бойынша мәліметтер көрсетіледі;

      12) 421.04.005 ІІІ жолында тәркіленген және (немесе) иесіз, мемлекетке мұралау құқығы бойынша өткен және мемлекет меншігіне тегін берілген дизель отынының конкурстық массасын бөлшек саудада сату бойынша мәліметтер көрсетіледі;

      13) 421.04.005 ІV жолында ол бойынша бүліну немесе жоғалу фактісі анықталған дизель отыны бойынша мәліметтер көрсетіледі;

      14) 421.04.005 V жолында өзінің өндірісінің қажеттілігіне пайдаланылған меншікті өндірісінің дизель отыны бойынша мәліметтер көрсетіледі;

      15) 421.04.005 VІ жолында бас ұйымнан немесе жеткізушіден алынған және өз өндірісінің қажеттілігіне пайдаланылған дизель отыны бойынша мәліметтер көрсетіледі;

      16) 421.04.006 жолы 421.04.004, 421.04.005 жолдарында көрсетілген салық салынатын операциялар бойынша салық базасының жалпы мөлшерін, сондай-ақ осы 421.04.004 және 421.04.005 жолдарының сомасы ретінде айқындалатын операциялар бойынша есептелген акциздің жиынтық сомасын айқындауға арналған.

      31. "Шегерімдер" деген бөлімде шегерімге жатқызылатын, сондай-ақ бюджет сыныптауышының кодтары қимасында акциздер сомаларын егжей-тегжейлі көрсетуге арналған:

      1) 421.04.07 жолында шегерімнің жиынтық сомасы көрсетіледі;

      2) А бағанында бюджет сыныптауышының коды көрсетіледі. Бір бюджет сыныптауышының кодына бір жол сәйкес келеді;

      3) В бағанында акцизделетін тауардың көлемі (тоннада) көрсетіледі;

      4) С бағанында есепті ай үшін акциз бойынша шегерім сомасы көрсетіледі.

      32. "Акцизді есептеу" деген бөлімде 421.04.007 жолында көрсетілген шегерімдер кемітілген акциздердің есептелген жиынтық сомасын, сондай-ақ бюджет сыныптауышының кодтарының қимасында егжей-тегжейлі көрсетуге арналған:

      1) 421.04.008 жолында есептелген акциздің жиынтық сомасы көрсетіледі;

      2) А бағанында бюджет сыныптауышының коды көрсетіледі. Бір бюджет сыныптауышының кодына бір жол сәйкес келеді;

      3) В бағанында есепті ай үшін есептелген акциз сомасы көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Роялти бойынша, өндіру бонусы бойынша, өнімді бөлу бойынша
Қазақстан Республикасының үлесі бойынша, өнімді бөлу туралы
келісімшарт бойынша қызметін жүзеге асыратын жер
қойнауын пайдаланушының қосымша төлемі бойынша салық
есептілігін (декларация) жасау қағидалары (500.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Роялти бойынша, өндіру бонусы бойынша, өнімді бөлу бойынша Қазақстан Республикасының үлесі бойынша, өнімді бөлу туралы келісімшарт бойынша қызметін жүзеге асыратын жер қойнауын пайдаланушының қосымша төлемі бойынша салық есептілігін (декларация) жасау қағидалары (500.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және роялти, өндіру бонусы, өнімді бөлу бойынша Қазақстан Республикасының үлесі, жер қойнауын пайдаланушының қосымша төлемі бойынша салықты есептеуге арналған роялти бойынша, өндіру бонусы, бойынша өнімді бөлу бойынша Қазақстан Республикасының үлесі бойынша, өнімді бөлу туралы келісімшарт бойынша қызметін жүзеге асыратын жер қойнауын пайдаланушының қосымша төлемі бойынша салық есептілігі нысанын (декларацияны) (бұдан әрі – декларация) жасау тәртібін анықтайды. Декларацияны салық режимі Салық кодексінің 308-1-бабына сәйкес белгіленген жер қойнауын пайдалануға арналған келісім шартқа немесе өнімді бөлу туралы келісімге (келісімшартқа) сәйкес қызметін жүзеге асыратын жер қойнауын пайдаланушылар жасайды. Декларацияны жер қойнауын пайдаланушы орналасқан жерi бойынша салық органына салық кезеңінен кейiнгi екінші айдың 15-нен кешiктiрмей табыс етедi. Салық кезеңі күнтізбелік тоқсан болып табылады. Салық төлеушi салықтың есептелген сомасын орналасқан жерi бойынша бюджетке салық кезеңiнен кейiнгi екінші айдың 25-інен кешiктiрмей төлеуге мiндеттi.

      2. Декларация декларацияның өзінен (500.00-нысан) және оған салық міндеттемесін есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған қосымшалардан (500.01-ден 500.07 дейінгі-нысандар) тұрады.

      3. Декларацияны толтыру кезінде түзетулерге, өшіруге және тазалауға жол берілмейді.

      4. Декларацияға қосымшалар тиісті көрсеткіштердің мәнін ашуды қажет ететін декларациядағы жолдарды толтыру кезінде міндетті түрде жасалады.

      5. Декларацияға қосымшаларда көрсетілуге тиіс мәліметтер болмаған кезде олар жасалмайды.

      6. Қосымша парағында бар жолдарда көрсеткіштер саны асып кеткен жағдайда, қосымшаның дәл сондай парағы толтырылады.

      7. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) сол жағындағы бірінші торкөзде "–" белгісімен көрсетіледі.

      8. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспа әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      9. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      10. Декларация тапсыру кезінде:

      1) келу тәртібінде қағаз жеткізгіште (жеткізгіште) – нысандар екі данада жасалады, бір данасы салық органының белгісімен бірге салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен пошта бойынша – салық төлеуші поштаның немесе байланыстың өзге ұйымының хабарламасын алады;

      3) электрондық түрде – салық төлеуші (салық агенті) салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      11. Қосымшаның "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      12. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап бизнес-сәйкестендіру нөмірі міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау (500.00-нысан)

      13. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) БСН – салық төлеушінің бизнес-сәйкестендіру нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының бизнес-сәйкестендіру нөмірі көрсетіледі;

      3) салық есептілігі тапсырылатын салық кезеңі – декларация тапсырылатын есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің Т.А.Ә. немесе атауы – жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдайда) немесе құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      5) декларацияның түрі – тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызуды ескере отырып, белгіленеді.

      6) хабарламаның нөмірі мен күні – торкөздер Салық кодексінің 63-бабы 3-тармағы 4) тармақшасында көзделген декларация түрі тапсырылған жағдайда толтырылады;

      7) валюта коды – "Кеден декларацияларын толтыру үшін пайдаланыталын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      8) келісімшарт пен кен орнының атауы – жер қойнауын пайдалануға арналған келісімшарт пен кен орындарының атауы көрсетіледі;

      9) пайдалы қазбаның коды – осы Қағидалардың 27-тармағында көрсетілген пайдалы қазбалар кодтарына сәйкес пайдалы қазба коды көрсетіледі

      10) келісімшарт жасасқан күні – уәкілетті мемлекеттік органмен жер қойнауын пайдалануға арналған келісімшарт жасасқан күн көрсетіледі;

      11) келісімшарт нөмірі – жер қойнауын пайдалануға арналған келісімшарттың уәкілетті мемлекеттік орган берген тіркеу нөмірі көрсетіледі.

      12) ұсынылған қосымшалар – ұсынылған қосымшалардың тиісті торкөздері белгіленеді;

      13) өлшем бірлігі – өнімді бөлу туралы келісімшартқа сәйкес өндірілген пайдалы қазбалардың өлшем бірлігі көрсетіледі (тоннада, текше/м., унцияда және т.б.).

      14. "Роялти, өндіру бонусы, өнімді бөлу, өнімді бөлу бойынша Қазақстан Республикасының үлесі, өнімді бөлу туралы келісімшарт бойынша қызметін жүзеге асыратын жер қойнауын пайдаланушының қосымша төлемі" деген бөлімде салық төлеуші мынадай мәліметтерді көрсетеді:

      500.00.001 "Бюджетке төлеуге роялти сомасы" жолында бюджетке төлеуге тиіс роялти сомасы көрсетіледі;

      500.00.002 "Жыл басынан бастап бонустың сомасы" жолында жер қойнауын пайдалауға арналған келісімшартта көзделген салық режиміне сәйкес салық кезеңі үшін есептелген өндіру бонусының сомасы көрсетіледі;

      500.00.003 "Өнімді бөлу бойынша Қазақстан Республикасының үлесі есептелді" жолында бюджетке төленуі тиіс өнімді бөлу бойынша Қазақстан Республикасының үлесінің есептелген сомасы көрсетіледі;

      500.00.004 "Жер қойнауын пайдаланушының қосымша төлемі" жолында жер қойнауын пайдаланушының есептелген қосымша төлемінің сомасы көрсетіледі.

      15. "Салық төлеушінің жауапкершілігі" деген бөлімде салық төлеуші мынадай мәліметтерді көрсетеді:

      1) "Салық төлеушінің Т.А.Ә." жолында.

      Декларацияны заңды тұлға табыс еткен кезде құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (болған кезде) көрсетіледі.

      Декларацияны жеке тұлға табыс еткен кезде деректер жеке басын куәландыратын құжаттарға сәйкес толтырылады;

      2) декларацияның тапсырылған күні.

      Декларация салық органына берілген күн көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасу орны бойынша салық органының коды көрсетіледі;

      4) "Декларация қабылдаған лауазымды тұлғаның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (болған кезде) көрсетіледі;

      5) декларация қабылданған күн.

      Салық органына декларацияның нақты тапсырылған немесе пошта немесе өзге байланыс ұйымынан келіп түскен күні көрсетіледі.

      6) құжаттың кіріс нөмірі.

      Салық органы берген құжаттың тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымында қойылған пошта штемпелінің күні көрсетіледі.

3. Роялти – 500.01-нысанын жасау

      16. 500.01-нысанын роялти бойынша салықты есептеуге арналған-нысанды салық режимі Салық кодексінің 308-1-бабына сәйкес белгіленген жер қойнауын пайдалануға арналған келісімшартқа немесе өнімді бөлу туралы келісімге (келісімшартқа) сәйкес қызметін жүзеге асыратын жер қойнауын пайдаланушылар жасайды.

      17. "Төлеуге роялти" деген бөлімде.

      500.01.001 "Шикі мұнай өндіруге жылдық көлемі" жолында шикі мұнай өндіруге жылдық көлемі көрсетіледі;

      500.01.002 "Салық кезеңі үшін өндірілген шикі мұнай көлемі" жолында салық кезеңі үшін өндірілген шикі мұнай көлемі көрсетіледі;

      500.01.003 "Орташа шикі мұнай өткізу бағасы" жолында жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес роялти есептеу үшін айқындалған орташа шикі мұнай өткізу бағасы көрсетіледі;

      500.01.004 "Шикі мұнай өндіруге нақты шығындар" жолында шикі мұнай өткізу болмаған кезде өндірілген мұнай құнын есептеу үшін айқындалған шикі мұнай өндіруге нақты шығындар көрсетіледі;

      500.01.005 "Салық базасы" жолында салық базасы көрсетіледі;

      500.01.006 "Трансферттік баға белгілеу туралы Заңына сәйкес салық базасын түзету" жолында "Трансферттік баға белгілеу туралы" Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес айқындалған шикі мұнай құнының ауытқуы көрсетіледі;

      500.01.007 "Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып салық базасы" жолында 500.01.005 және 500.01.006 жолдарының (500.01.005+500.01.006) сомасы ретінде айқындалатын салық базасы көрсетіледі;

      500.01.008 "Ставка" жолында жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес белгіленген ставка көрсетіледі;

      500.01.009 "Шикі мұнайға роялти есептелді" жолында шикі мұнайға роялти есептеу сомасы көрсетіледі;

      500.01.010 "Түзету" жолында жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес жүргізілетін роялти сомаларын түзету көрсетіледі. Егер роялти сомаларын түзету жер қойнауын пайдалануға арналған келісімшартта көзделмеген жағдайда, есептелген роялти сомаларын түзету алғашқы тауар өнімін өткізудің нақты құнын негізге ала отырып, алғаш өткізу орын алған салық кезеңінде жүргізіледі. Өндірілген пайдалы қазбаларды кейінгі өткізу жағдайында, сондай-ақ Трансферттік баға белгілеу туралы Заңына сәйкес толтырылады;

      500.01.011 "Төленуі тиіс шикі мұнайға роялти сомасы" жолында төленуі тиіс шикі мұнайға роялти сомасы көрсетіледі;

      500.01.012 "Газ конденсатын өндірудің жылдық көлемі" жолында газ конденсатын өндірудің жылдық көлемі көрсетіледі;

      500.01.013 "Салық кезеңі ішінде өндірілген газ конденсатының көлемі" жолында салық кезеңі ішінде өндірілген газ конденсатының көлемі көрсетіледі;

      500.01.014 "Газ конденсатын өткізудің орташа бағасы" жолында жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес роялти есептеу үшін айқындалған газ конденсатын өткізудің орташа бағасы көрсетіледі;

      500.01.015 "Газ конденсатын өндіруге нақты шығындар" жолында газ конденсатын өткізу болмаған кезде өндірілген газ конденсатының құнын есептеу үшін айқындалған газ конденсатын өндіруге нақты шығындар көрсетіледі;

      500.01.016 "Салық базасы" жолында салық базасы көрсетіледі;

      500.01.017 "Трансферттік баға белгілеу туралы Заңына сәйкес салық базасын түзету" жолында Трансферттік баға белгілеу туралы Заңына сәйкес айқындалған газ конденсаты құнының ауытқуы көрсетіледі;

      500.01.018 "Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып салық базасы" жолында 500.01.016 және 500.01.017 жолдарының (500.01.016+500.01.017) сомасы ретінде айқындалатын салық базасы көрсетіледі;

      500.01.019 "Ставка" жолында жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес белгіленген ставка көрсетіледі;

      500.01.020 "Газ конденсатына роялти есептелді" жолында газ конденсатына роялти есептеу сомасы көрсетіледі;

      500.01.021 "Түзету" жолында жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес жүргізілетін роялти сомаларын түзету көрсетіледі. Егер роялти сомаларын түзету жер қойнауын пайдалануға арналған келісімшартта көзделмеген жағдайда, есептелген роялти сомаларын түзету алғашқы тауар өнімін өткізудің нақты құнын негізге ала отырып, алғаш өткізу орын алған салық кезеңінде жүргізіледі. Өндірілген пайдалы қазбаларды кейінгі өткізу жағдайында, сондай-ақ Трансферттік баға белгілеу туралы Заңына сәйкес толтырылады;

      500.01.022 "Төленуі тиіс газ конденсатына роялти сомасы" жолында төленуі тиіс газ конденсатына роялти сомасы көрсетіледі;

      500.01.023 "Табиғи газ өндірудің жылдық көлемі" жолында табиғи газ өндірудің жылдық көлемі көрсетіледі;

      500.01.024 "Салық кезеңі ішінде өндірілген табиғи газ көлемі" жолында салық кезеңі ішінде өндірілген табиғи газ көлемі көрсетіледі;

      500.01.025 "Табиғи газ өткізудің орташа бағасы" жолында жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес роялти есептеу үшін айқындалған табиғи газ өткізудің орташа бағасы көрсетіледі;

      500.01.026 "Табиғи газ өндіруге нақты шығындар" жолында табиғи газ өткізу болмаған кезде өндірілген газ конденсатының құнын есептеу үшін айқындалған табиғи газ өндіруге нақты шығындар көрсетіледі;

      500.01.027 "Салық базасы" жолында салық базасы көрсетіледі;

      500.01.028 "Трансферттік баға белгілеу туралы Заңына сәйкес салық базасын түзету" жолында Трансферттік баға белгілеу туралы Заңына сәйкес айқындалған табиғи газ құнының ауытқуы көрсетіледі;

      500.01.029 "Трансферттік баға белгілеу туралы Заңына сәйкес салық базасын түзету" жолында 500.01.027 және 500.01.028 жолдарының (500.01.027+500.01.028) сомасы ретінде айқындалатын салық базасы көрсетіледі;

      500.01.030 "Ставка" жолында жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес белгіленген ставка көрсетіледі;

      500.01.031 "Табиғи газға роялти есептелді" жолында табиғи газға роялти есептеу сомасы көрсетіледі;

      500.01.032 "Түзету" жолында жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес жүргізілетін роялти сомаларын түзету көрсетіледі. Егер роялти сомаларын түзету жер қойнауын пайдалануға арналған келісімшартта көзделмеген жағдайда, есептелген роялти сомаларын түзету алғашқы тауар өнімін өткізудің нақты құнын негізге ала отырып, алғаш өткізу орын алған салық кезеңінде жүргізіледі. Өндірілген пайдалы қазбаларды кейінгі өткізу жағдайында, сондай-ақ Трансферттік баға белгілеу туралы Заңына сәйкес толтырылады;

      500.01.033 "Төленуі тиіс табиғи газға роялти сомасы" жолында төленуі тиіс табиғи газға роялти сомасы көрсетіледі;

      500.01.034 "Бюджетке төлеуге роялти сомасы" жолында бюджетке төленуге тиіс, 500.01.011, 500.01.022 және 500.01.033 жолдарының сомасы ретінде (500.01.011+500.01.022+500.01.033) айқындалатын роялти сомасы көрсетіледі.

4. Өндіру бонусы – 500.02-нысанын жасау

      18. 500.02-нысанын өндіру бонусын есептеуге арналған, оны салық режимі Салық кодексінің 308-1-бабының 1-тармағына сәйкес белгіленген жер қойнауын пайдалануға арналған келісімшартқа немесе өнімді бөлу туралы келісімге (бұдан әрі - келісімшартқа) сәйкес қызметін жүзеге асыратын жер қойнауын пайдаланушылар жасайды.

      Нысанды жасауды Салық кодексінің 308-1-бабы 1-тармағында көрсетілген жер қойнауын пайдаланушылар, осындай келісімшарт жасалған кездегі қолданыста болған салық заңнамасының нормаларының және келісімшартта айқындалған салық режимінің ерекшеліктерін ескере отырып толтыруды жүзеге асырады.

      19. "Төлеуге өндіру бонусы" деген бөлімде:

      Бұл бөлім келісімшарттық аумақта коммерциялық табу және уәкілетті орган өндірудің жылдық жоспарын бекіткен жағдайда толтырылады;

      500.02.001 жолда келісімшарт бойынша пайдалы қазбаны өндірудің қол жеткізілген жинақталған көлемі көрсетіледі

      500.02.002 жолда жер қойнауын пайдалануға арналған келісімшартта көзделген салық режиміне сәйкес есептелген өндіру бонусының сомасы көрсетіледі;

      500.02.003 жолда жыл басынан өндіру бонусының жиналған сомасы көрсетіледі.

      20. "Коммерциялық табуға дейінгі өндіру бонусы" деген бөлімде:

      Бұл бөлім жер қойнауын пайдалауға арналған келісімшартта көзделген салық режиміне сәйкес толтырылады;

      500.02.004 жолда жер қойнауын пайдалануға арналған келісімшартта көзделген салық режиміне сәйкес салық кезеңі үшін есептелген өндіру бонусының сомасы көрсетіледі;

      500.02.005 жолда жыл басынан өндіру бонусының жиналған сомасы көрсетіледі.

5. Өнiмдi бөлу бойынша Қазақстан Республикасының үлесі –
500.03-нысанын жасау

      21. 500.03-нысанын өнімді бөлу бойынша Қазақстан Республикасының үлесін есептеуге арналған нысанды өнімді бөлу туралы келісімшарттар жасасқан жер қойнауын пайдаланушылар жасайды.

      22. "2004 жылғы 1 қаңтарға дейін жасасқан жер қойнауын пайдалануға арналған келісімшарттар бойынша өнімді бөлу бойынша Қазақстан Республикасының үлесін есептеу" деген бөлімде:

      1) 500.03.001 жолда салық кезеңінде өндірілген өнімнің жалпы көлемі көрсетіледі. Егер өндірілген өнімнің жалпы көлемі жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес өнімді бөлу бойынша Қазақстан Республикасының үлесін есептеу үшін база болып табылған жағдайда, осы жолды жер қойнауын пайдаланушылар толтырады;

      2) 500.03.002 жолда салық кезеңінде өткізілген өнімнің жалпы көлемі көрсетіледі. Бұл жолды жер қойнауын пайдаланушылар, егер өткізілген өнімнің жалпы көлемі жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес өнімді бөлу бойынша Қазақстан Республикасының үлесін есептеу үшін база болып табылған жағдайда толтырады;

      3) 500.03.003 жолда өндірілген өнімнің құны көрсетіледі. Осы жолды жер қойнауын пайдаланушылар, егер өндірілген өнімнің жалпы құны жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес өнімді бөлу бойынша Қазақстан Республикасының үлесін есептеу үшін база болып табылған жағдайда толтырады;

      4) 500.03.004 жолда қосылған құн салығы мен акцизді есепке алмағандағы өнімді өткізуден түскен табыс көрсетіледі. Бұл жолға 500.04 қосымшасы Е жолының жиынтық шамасы көшіріледі. Бұл жолды жер қойнауын пайдалануға арналған келісімшарттардың ережелеріне сәйкес өткізілген өнімнің жалпы көлемі Қазақстан Республикасының үлесін есептеу үшін база болып табылған жағдайда жер қойнауын пайдаланушылар толтырады;

      5) 500.03.005 жолда өнімді сатумен байланысты шығындар көрсетіледі, егер келісімшарттың шарттарына сәйкес аталған шығындар өтемдік және пайдалыға бөлуге жататын жағдай болса, өнімнің құнын айқындау кезінде есепке алынады. Осы жолға 500.05-қосымшасы С бағанының жиынтық шамасы көрсетіледі;

      6) 500.03.006 жолда жер қойнауын пайдалануға келісімшарттың шарттарына сәйкес салық кезеңі үшін роялтидің нақты төленген сомасы көрсетіледі.

      7) 500.03.007 жолда келісімшарттардың ережелеріне сәйкес айқындалған өтемдік және пайдалыға бөлуге жататын өнімнің жалпы құны көрсетіледі;

      8) 500.03.008 жолда Трансферттік баға белгілеу туралы Заңына сәйкес айқындалған өтемдік және пайдалыға бөлуге жататын өнім құнының ауытқу сомасы көрсетіледі;

      9) 500.03.009 жолда Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып, келісімшарттардың ережелеріне сәйкес айқындалған өтемдік және пайдалыға бөлуге жататын өнімнің жалпы құны көрсетіледі (500.03.007 мен 500.03.008 жолдарының сомасы);

      10) 500.03.010 жолда келісімшарттардың ережелерімен ең көп жол берілген мөлшерден аспайтын мөлшердегі салық кезеңі үшін өтелетін өнім есебінен өтелген шығын сомасы көрсетіледі. Бұл жолға 500.06.005 жолының шамасы көшіріледі;

      11) 500.03.011 жолда 500.03.009 және 500.03.010 жолдарының айырмасы (500.03.009 - 500.03.010) ретінде айқындалатын Қазақстан Республикасы мен жер қойнауын пайдаланушы арасында бөлінуі тиіс пайда өнімінің сомасы көрсетіледі.

      12) 500.03.012 жолда келісімшарттардың ережелеріне сәйкес белгіленген өнім бөлу бойынша Қазақстан Республикасы үлесінің қолданылатын ставкасы көрсетіледі, пайыздарда;

      13) 500.03.013 жолда 500.03.011 және 500.03.012 (500.03.011 х 500.03.012) жолдарында көрсетілген шамалардың туындысы ретінде айқындалатын бюджетке төленуі тиіс өнім бөлу бойынша Қазақстан Республикасының үлесінің есептелген сомасы көрсетіледі;

      14) Республикаға бөлінген есептелген банк пайыздарының сомасы көрсетіледі. Бұл жол келісімшартқа сәйкес бекітілген мәмілелер шеңберінде соңғы сатулардан түсімдер бірлескен банк шотына аударылатын және шығындарды төлегенге дейін және қатысушылар арасында бөлгенге дейін сонда болатын, орналасқан кезеңіне банк пайыздары есептелетін кәсіпорындар үшін қолданылады.

      23. "2004 жылғы 1 қаңтардан кейін жасалған жер қойнауын пайдалануға арналған келісімшарттар бойынша өнімді бөлу бойынша Қазақстан Республикасының үлесін есептеу" деген бөлімде:

      1) 500.03.015 жолда қосылған құн салығы мен акцизді есепке алмағандағы өнім өткізуден түскен табыс көрсетіледі. Бұл жолға 500.04 қосымшасы Е бағанының жиынтық шамасы көшіріледі;

      2) 500.03.016 жолда есепті салық кезеңі үшін роялтидің нақты төленген сомасы көрсетіледі;

      3) 500.03.017 жолда келісімшарттардың ережелеріне сәйкес 500.03.015 және 500.03.016 жолдарының айырмасы ретінде айқындалатын өтемдік және пайда бөлуге жататын өнімнің жалпы құны көрсетіледі;

      4) 500.03.018 жолда Трансферттік баға белгілеу туралы Заңына сәйкес айқындалатын өтемдік және пайда бөлуге жататын өнімнің ауытқу сомасы көрсетіледі;

      5) 500.03.019 жолда Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып, келісімшарттардың ережелеріне сәйкес айқындалған өтемдік және пайдалыға бөлуге жататын өнімнің жалпы құны көрсетіледі (500.03.017 және 500.03.018 жолдарының сомасы);

      6) 500.03.020 жолда келісімшарттардың ережелері бойынша ең жоғары жол берілген мөлшерден аспайтын мөлшерде салық кезеңінде өтемдік өнім есебінен нақты өтелген шығын сомасы көрсетіледі. Бұл жолға 500.06.009 жиынтық шамасы көшіріледі;

      7) 500.03.021 жолда 500.03.019 және 500.03.020 жолдарының айырмасы ретінде айқындалатын (500.03.019 - 500.03.020) Қазақстан Республикасы мен жер қойнауын пайдаланушы арасында бөлуге жататын табыс сомасы көрсетіледі;

      8) 500.03.022 жолда нарықтық бағаның өткізудің орташа нақты бағасына қатынасы ретінде айқындалатын өткізудің нақты бағасы ескеріле отырып, түзету коэффициенті көрсетіледі.

      Бұл ретте орташа баға 500.04-қосымшаның Е бағаны жолдарының С бағаны жолдарына қатынасы ретінде айқындалады;

      9) 500.03.023 жолда 500.03.021 және 500.03.022 жолдарының туындысы (500.03.021 х 500.03.022) ретінде айқындалатын түзету ескеріле отырып, Қазақстан Республикасы мен жер қойнауын пайдаланушы арасында бөлуге жататын табыс көрсетіледі;

      10) 500.03.024 жолда өнім бөлу туралы келісімшартта айқындалатын пайда өніміндегі Қазақстан Республикасының үлесі көрсетіледі;

      11) 500.03.025 жолда 500.03.023 және 500.03.024 жолдарының туындысы (500.03.023 х 500.03.024) ретінде айқындалатын өнім бөлу бойынша Қазақстан Республикасы үлесінің есептелген сомасы көрсетіледі.

      24. "2005 жылдың 1 қаңтарынан кейін жасалған жер қойнауын пайдалануға арналған келісімшарттар бойынша өнім бөлу бойынша Қазақстан Республикасының үлесін есептеу" деген бөлімде:

      1) 500.03.026 жолда салық кезеңі үшін өндірілген өнімнің жалпы көлемі көрсетіледі;

      2) 500.03.027 жолда қосылған құн салығы мен акцизді есепке алмағандағы өнім өткізуден түскен табыс көрсетіледі. Бұл жолға 500.04-қосымшаның Е бағанының жиынтық шамасы көшіріледі;

      3) 500.03.028 жолда Трансферттік баға белгілеу туралы Заңына сәйкес түзетуден түскен табыс көрсетіледі;

      4) 500.03.029 жолда егер өнімді өткізуге байланысты шығындар келісімшарттардың ережелеріне бойынша өтемдік және пайда бөлуге жататын өнім құнын айқындау кезінде ескерілген жағдайда аталған шығындар көрсетіледі. Бұл жолға 500.05-қосымшаның С бағанының жиынтық шамасы көшіріледі;

      5) 500.03.030 жолда салық кезеңі үшін өткізілген өнімнің жалпы көлемі көрсетіледі;

      6) 500.03.031 жолда (500.03.027+500.03.028-500.03.029)/500.03.030 жолдарының қатынасын білдіретін бөлу нүктесіндегі өнімді өткізудің орташа бағасы көрсетіледі;

      7) 500.03.032 жолда 500.03.026 және 500.03.031 жолдарының туындысы (500.03.026 х 500.03.031) ретінде айқындалатын өндірілген өнімнің құны көрсетіледі;

      8) 500.03.033 жолда өтемдік өнімнің үлесі көрсетіледі;

      9) 500.03.034 жолда өтемдік өнімнің көлемі көрсетіледі;

      10) 500.03.035 жолда өтелетін шығындар көрсетіледі, салық кезеңінде өтемдік өнім есебінен нақты өтелген.

      Аталған жолға 500.06.009 жолының шамасы көшіріледі;

      11) 500.03.036 жолда 500.03.026 және 500.03.034 жолдарының айырмасы (500.03.026 – 500.03.034) ретінде айқындалатын Қазақстан Республикасы мен жер қойнауын пайдаланушы арасында бөлуге жататын өндірілген өнім көлемі көрсетіледі;

      12) 500.03.037 жолда өнімді бөлу туралы келісімшартқа сәйкес айқындалатын R – факторы (табыстылық көрсеткіші) көрсетіледі;

      13) 500.03.038 жолда өнімді бөлу туралы келісімшартқа сәйкес айқындалатын РІН (рентабельділіктің ішкі нормасы) көрсетіледі;

      14) 500.03.039 жолда өнімді бөлу туралы келісімшартқа сәйкес айқындалатын Р – факторы (баға коэффициенті) көрсетіледі;

      15) 500.03.040 жолда жер қойнауын пайдаланушының пайда түсіретін өнімдегі үлесі пайыздарда көрсетіледі;

      16) 500.03.041 жолда өнімді бөлу туралы келісімшартқа сәйкес айқындалатын жер қойнауын пайдаланушының пайда түсіретін өнімдегі үлесі көрсетіледі;

      17) 500.03.042 жолда 500.03.036 және 500.03.041 жолдарының айырмасы (500.03.036 - 500.03.041) ретінде айқындалатын өнімді бөлу бойынша Қазақстан Республикасының үлесі көрсетіледі;

      18) 500.03.043 жолда 500.03.031 және 500.03.042 жолдарының туындысы (500.03.031 х 500.03.042) ретінде айқындалатын, құндық түрдегі өнімді бөлу бойынша Қазақстан Республикасының үлесі көрсетіледі.

6. Өнімді өткізуден түскен табыстар – 500.04-нысанын жасау

      25. 500.04-нысаны салық кезеңі үшін өнімді сатудан түскен табыстарды айқындау бойынша ақпаратты көрсетуге арналған.

      Егер келісімшартта Қазақстан Республикасы үлесінің есебі үшін есептің кассалық әдісі қолданылатыны көзделсе, онда есепте төлем жер қойнауын пайдаланушының немесе уәкілетті мемлекеттік органның тиісті шотына түскен өткізу бойынша айналымдар ғана көрсетіледі.

      26. "Өткізу көлемі" деген бөлімде:

      1) А бағанының жолдарында жолдың реттік нөмірі көрсетіледі;

      2) В бағанының жолдарында салық төлеушінің тіркеу нөмірі немесе резиденттік елінің коды көрсетіледі.

      Резидент емес салық төлеушінің резидент елінің коды Тауарларды декларациялау Қағидаларына 22 "Әлем елдері жіктеушісіне" қосымшасына сәйкес көрсетіледі;

      3) С бағанының жолдарында өткізілген өнім көлемі (тоннада, текше м, унцияларда және т. б.) көрсетіледі;

      4) D бағанының жолдарында осы өнімді сату бағасы көрсетіледі;

      5) Е бағанының жолдарында өнімді сатудан түскен табыс көрсетіледі.

      6) Е бағанының "Жиыны" жолында Е бағанының барлық жолдардың жиынтық шамасы көрсетіледі.

      Е бағаны барлық жолдардың жиынтық шамасы 500.03-нысанының 500.03.004 немесе 500.03.015 немесе 500.03.029 жолына көшіріледі.

7. Өтемдік және пайдалыға бөлуге тиісті өнімнің құнын айқындау
кезінде шегеруге жататын шығындар – 500.05-нысанын жасау

      27. 500.05-нысанын, егер келісімшарттардың ережелері бойынша осы шығындар өтемдік және пайдалыға бөлуге тиісті өнімнің құнын айқындау кезінде ескерілетін жағдайда, салық кезеңі үшін өнімді өткізумен байланысты шығындарды айқындау бойынша ақпаратты көрсетуге арналған. Бұл ретте, осы-нысанды 2004 жылғы 1 қаңтарға дейін және 2005 жылғы 1 қаңтардан кейін келісімшарттар жасасқан жер қойнауын пайдаланушылар толтырады.

      28. "Шегерімге жататын шығындар" деген бөлімде:

      1) А бағанының жолдарында жолдың реттік нөмірі көрсетіледі;

      2) В бағанының жолдарында шығындар баптарының қимасында салық кезеңі үшін өнімді өткізумен байланысты шығыстар көрсетіледі;

      3) С бағанының жолдарында өнімді өткізумен байланысты шығындар сомасы көрсетіледі.

      4) С бағанының "Жиыны" жолында С бағанының барлық жолдардың жиынтық шамасы көрсетіледі.

      С бағаны жолдарының жиынтық шамасы 500.03-нысанының 500.03.006 немесе 500.03.030 жолына көшіріледі.

8. Өтемдік өнім есебінен өтелетін шығындар – 500.06-нысанын
жасау

      29. 500.06-нысанын өтемдік өнім есебінен өтеуге жататын шығындарды айқындау бойынша ақпаратты көрсетуге арналған.

      30. "2004 жылғы 1 қаңтарға дейін жасалған жер қойнауын пайдалануға арналған келісімшарттарға сәйкес өтелетін шығындар" деген бөлімде:

      1) 500.06.001 жолына 500.06.006 жолынан салық кезеңінің басына өтемдік өнім есебінен өтеуге жататын шығындар сомасы көшіріледі. Егер декларация бірінші рет табыс етілсе, онда аталған жол толтырылмайды;

      2) 500.06.002 жолда өнімді бөлу туралы келісімшарттың талаптарына сәйкес өтемдік өнім есебінен өтеуге жататын салық кезеңі үшін жүргізілген нақты шығындар сомасы көрсетіледі;

      3) 500.06.003 жолда 500.06.001 және 500.06.002 жолдарында көрсетілген сомалардың қосындысымен айқындалатын өтемдік өнім есебінен өтеуге жататын шығындардың жалпы сомасы көрсетіледі;

      4) 500.06.004 жолда келісімшарт шартына сәйкес салық кезеңінің басына өтелмеген шығындардың қалдығына есептелген сома көрсетіледі;

      5) 500.06.005 жолда келісімшарт шартына сәйкес салық кезеңі үшін ең жоғарғы рұқсат етілетін мөлшерден асырылмай өтемдік өнім есебінен өтелетін шығындар сомасы көрсетіледі;

      6) 500.06.006 жолда салық кезеңінің соңына, өтелмеген шығыстар қалдығына есептелген соманы ескеріп өтемдік өнім есебінен өтелетін шығыстар сомасы көрсетіледі, ол кейінгі салық кезеңдеріне көшіріледі және 500.06.003, 500.06.004 жолдарының және 500.06.005 жолының айырмасы (500.06.003 + 500.06.004 - 500.06.005) ретінде айқындалады.

      31. "2004 жылдың 1 қаңтарынан кейін жасалған жер қойнауын пайдалануға арналған келісімшарттар бойынша өтелетін шығындар" деген бөлімде:

      1) 500.06.007 жолда салық кезеңінің басына жер қойнауын пайдаланушы өтемеген өтелетін шығындар көрсетіледі;

      2) 500.06.008 жолда салық кезеңінде нақты жүргізілген өтелетін шығындар көрсетіледі;

      3) 500.06.009 жолда есепті салық кезеңінде өтемдік өнім есебінен нақты өтелген өтелетін шығындар сомасы көрсетіледі;

      4) 500.06.010 жолда келесі салық кезеңдеріне көшірілетін және 500.06.007, 500.06.008 және 500.06.009 жолдары сомасының айырмасы (500.06.007 + 500.06.008 + 500.06.009) ретінде айқындалатын, салық кезеңінің соңына өтелмеген шығындардың қалдығы көрсетіледі.

9. Қызметін өнімді бөлу туралы келісімшарт бойынша жүзеге
асыратын жер қойнауын пайдаланушының қосымша төлемі –
500.07-нысанын жасау

      32. 500.07-нысан өнімді бөлу туралы келісімшарт бойынша қызметін жүзеге асыратын жер қойнауын пайдаланушының қосымша төлемі бойынша ақпаратты көрсетуге арналған. Өнімді бөлу туралы келісімшарт бойынша қызметін жүзеге асыратын жер қойнауын пайдаланушының қосымша төлемі бойынша нысанды өнімді бөлу туралы келісімшарттар жасаған жер пайдаланушылар толтырады.

      33. "Қызметін 2005 жылғы 1 қаңтардан кейін жасасқан өнімді бөлу туралы келісім-шарттар бойынша жүзеге асыратын жер қойнауын пайдаланушының қосымша төлемі" деген бөлімде:

      1) 500.07.001 өндірілген өнім көлемінің жалпы құны көрсетіледі;

      2) 500.07.002 жолда Трансферттік баға белгілеу туралы Заңына сәйкес айқындалған өндірілген өнім көлемінің құнының ауытқу сомасы көрсетіледі;

      3) 500.07.003 жолда Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып, өндірілген өнім көлемінің жалпы құны көрсетіледі (500.07.001 және 500.07.002 жолдарының сомасы);

      4) 500.07.004 жолда мемлекет түсімдері үлесінің сомасы көрсетіледі, бұл ретте мемлекет түсімдерінің үлесі деп қосылған құн салығын, акциз бен оларға қатысты жер қойнауын пайдаланушы салық агенті ретінде әрекет ететін салықтарды қоспағанда, жер қойнауын пайдаланушы нақты төлеген Қазақстан Республикасының өнімді бөлу бойынша үлесін, салық және бюджетке төленетін басқа да міндетті төлемдерді білдіретін соманы айтамыз;

      5) 500.07.005 жолда өндірілген өнімнің жалпы көлемі құнының 10 пайызын құрайтын салық кезеңіндегі мемлекет түсімдері үлесінің сомасы көрсетіледі;

      6) 500.07.006 жолда өндірілген өнімнің жалпы көлемі құнының 40 пайызын құрайтын салық кезеңіндегі мемлекет түсімдері үлесінің сомасы көрсетіледі;

      7) 500.07.007 жолда жер қойнауын пайдаланушының есептелген қосымша төлемінің сомасы көрсетіледі. Жер қойнауын пайдаланушының қосымша төлемін есептеген кезде, егер 500.07.005 және 500.07.004 жолдарының айырмасы инвестиция салу сәтіне дейін 500.07.006 және 500.07.004 жолдарының айырмасы инвестиция салу сәтінен кейін оң болып табылған жағдайда, онда мұндай айырма жер қойнауын пайдаланушы үшін өнімді бөлу туралы келісімшарт бойынша қосымша төлем болып табылатынын ескеру қажет.

      34. "Қызметін 2006 жылдың 1 қаңтарынан кейін жасасқан өнімді бөлу туралы келісімшарттар бойынша жүзеге асыратын жер қойнауын пайдаланушының қосымша төлемі" деген бөлімде:

      1) 500.07.008 жолда өндірілген өнім көлемінің жалпы құны көрсетіледі;

      2) 500.07.009 жолда Трансферттік баға белгілеу туралы Заңына сәйкес айқындалған өндірілген өнім көлемінің құнының ауытқу сомасы көрсетіледі;

      3) 500.07.010 жолда Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып, өндірілген өнім көлемінің жалпы құны көрсетіледі (500.07.008 және 500.07.009 жолдарының сомасы);

      4) 500.07.011 жолда мемлекет түсімдері үлесінің сомасы көрсетіледі, бұл ретте мемлекет түсімдерінің үлесі деп қосылған құн салығын, акциз бен оларға қатысты жер қойнауын пайдаланушы салық агенті ретінде әрекет ететін салықтарды қоспағанда, жер қойнауын пайдаланушы нақты төлеген Қазақстан Республикасының өнімді бөлу бойынша үлесін, салық және бюджетке төленетін басқа да міндетті төлемдерді білдіретін соманы айтамыз;

      5) 500.07.012 жолда келісімшарттық қызмет нәтижесінде алынған өнімнің жалпы көлемінің құнынан өнімді бөлу туралы келісімшартта белгіленген 5 пайыздан 10 пайызға дейінгі аралықта салық кезеңіндегі мемлекет түсімдері үлесінің сомасы көрсетіледі;

      6) 500.07.013 жолда келісімшарттық қызмет нәтижесінде алынған өнімнің жалпы көлемі құнының 40 пайызын құрайтын салық кезеңіндегі мемлекет түсімдері үлесінің сомасы көрсетіледі;

      7) 500.07.014 жолда жер қойнауын пайдаланушының есептелген қосымша төлемінің сомасы көрсетіледі. Жер қойнауын пайдаланушының қосымша төлемін есептеген кезде, егер 500.07.012 және 500.07.011 жолдарының айырмасы инвестиция салу сәтіне дейін 500.07.013 және 500.07.011 жолдарының айырмасы инвестиция салу сәтінен кейін оң болып табылған жағдайда, онда мұндай айырма жер қойнауын пайдаланушы үшін өнімді бөлу туралы келісімшарт бойынша қосымша төлем болып табылатынын ескеру қажет.

      35. Пайдалы қазбалардың кодтары:

0001

Сутегі

0002

Гелий

0003

Литий

0004

Бериллий

0005

Бор

0006

Көміртегі

0007

Азот

0008

Оттегі

0009

Фтор

0010

Неон

0011

Натрий

0012

Магний

0013

Алюминий

0014

Кремний

0015

Фосфор

0016

Күкірт

0017

Хлор

0018

Аргон

0019

Калий

0020

Кальций

0021

Скандий

0022

Титан

0023

Ванадий

0024

Хром

0025

Марганец

0026

Темір

0027

Кобальт

0028

Никель

0029

Мыс

0030

Мырыш

0031

Галлий

0032

Германий

0033

Күшән

0034

Селен

0035

Бром

0036

Криптон

0037

Рубидий

0038

Стронций

0039

Иттрий

0040

Цирконий

0041

Ниобий

0042

Молибден

0043

Технеций

0044

Рутений

0045

Родий

0046

Палладий

0047

Күміс

0048

Кадмий

0049

Индий

0050

Қалайы

0051

Сүрме

0052

Теллур

0053

Йод

0054

Ксенон

0055

Цезий

0056

Барий

0057

Лантан

0058

Гафний

0059

Тантал

0060

Вольфрам

0061

Рений

0062

Осмий

0063

Иридий

0064

Платина

0065

Алтын

0066

Сынап

0067

Таллий

0068

Қорғасын

0069

Висмут

0070

Полоний

0071

Астат

0072

Радон

0073

Франций

0074

Радий

0075

Актиний

0076

Резерфодий

0077

Дубний

0078

Сиборгий

0079

Борий

0080

Хассий

0081

Майтнерий

0082

Металлургия үшін кенге жатпайтын шикізат

0083

Қалыптық құмдар

0084

Алаптық шпат

0085

Пегматит

0086

Басқа да алюминий тотығы жыныстары

0087

Әктас

0088

Доломит

0089

Әктасты-доломит жыныстары

0090

Тамақ өнеркәсібі үшін әктас

0091

Басқа да кенге жатпайтын шикізат

0092

Отқа төзімді саздар

0093

Каолин

0094

Вермикулит

0095

Ас тұзы

0096

Жергілікті құрылыс материалдары

0097

Вулкандық кеуек жыныстары

0098

Вулкандық суқұрамдас әйнек

0099

Әйнек тәріздес жыныстар

0100

Перлит

0101

Обсидиан

0102

Малта тас

0103

Қиыршық тас

0104

Гипс

0105

Қиыршық тас-құм аралас

0106

Гипсті тас

0107

Ангидрит

0108

Гажа

0109

Саз

0110

Саз жыныстары (балқуы ауыр және оңай балқитын саздар, суглинкалар, аргиллиттер, алевролиттер, сазды тақтатастар)

0111

Әкбор

0112

Мергель

0113

Мергельді-әкбор жыныстары

0114

Кремний жыныстары (трепел, опоктар, диатомит)

0115

Кварцты-алап шпат жыныстары

0116

Гранит

0117

Диабаз

0118

Мәрмар

0119

Базальт

0120

Басқа тұнбалы, атылған, метаморфияллық жыныстары

0121

Тоқпақ тас

0122

Құм (кварцтық, құрылыс, алап шпаттық)

0123

Құмдық

0124

Табиғи пигменттер

0125

Ұлу тас

0126

Жер асты сулары

0127

Мұнай

0128

Газ

0129

Мұнайгаз конденсаты

0130

Басқалар

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Қол қойылатын бонус және коммерциялық табу бонусы бойынша
салық есептілігін (декларацияны) жасау қағидалары
(510.00-нысан)
1. Жалпы ережелер

      1. Осы Қол қойылатын бонус және коммерциялық табу бонусы бойынша салық есептілігін (декларацияны) жасау қағидалары (510.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және қол қойылатын бонус бойынша салықты есептеуге арналған қол қойылатын бонус бойынша салық есептілігінің нысандарын (декларацияны) (бұдан әрі – декларация) жасау тәртібін айқындайды. Қол қойылатын бонус бойынша декларацияны жеке және заңды тұлғалар Қазақстан Республикасының заңнамасында белгіленген тәртіппен жасалған әрбір жер қойнауын пайдалануға арналған келісімшарт бойынша бөлек жасайды.

      2. Декларацияны толтыру кезінде түзетулерге, өшіруге және тазалауға жол берілмейді.

      3. Декларацияда соманың теріс мәні тиісті жолдың (бағанның) бірінші сол торкөзінде "–" белгісімен көрсетіледі.

      4. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас символдармен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – нысандар Салық кодексінің 68-бабына сәйкес толтырылады.

      5. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      6. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      7. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (510.00-нысан)

      8. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі). Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) көрсетіледі;

      3) салық есептілігі тапсырылатын салық кезеңі (жыл) – салық төлеуші декларацияны толтыратын жыл көрсетіледі;

      4) салық төлеушінің Т.А.Ә. немесе атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе заңды тұлғаның құрылтай құжаттарына сәйкес атауы көрсетіледі;

      5) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      6) декларацияның түрі.

      Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызуды ескере отырып, белгіленеді;

      7) хабарламаның нөмірі мен күні.

      Торкөздер Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрі тапсырылған жағдайда толтырылады;

      8) жер қойнауын пайдалануға арналған келісімшарттың және кен орнының атауы.

      Жер қойнауын пайдалануға арналған келісімшарттың және кен орындарының атауы көрсетіледі;

      9) пайдалы қазба коды.

      Осы Қағидалардың 11-тармағында көрсетілген пайдалы қазбалар кодтарына сәйкес пайдалы қазба коды көрсетіледі;

      10) келісімшарттың жасалған күні.

      Жер қойнауын пайдалануға арналған келісімшарттың жасалған күнінен күшіне енетін күні көрсетіледі;

      11) келісімшарттың нөмірі.

      Уәкілетті мемлекеттік орган берген жер қойнауын пайдалануға арналған келісімшарттың тіркеу нөмірі көрсетіледі;

      12) салық төлеушіні конкурс жеңімпазы деп жариялаған күні.

      Қазақстан Республикасының жер қойнаулары мен жер қойнауларын пайдалану туралы заңнамасында белгіленген тәртіппен салық төлеушінің конкурс жеңімпаз деп жарияланған күні көрсетіледі;

      13) тікелей келіссөздер хаттамасына қол қойылған күн.

      Қазақстан Республикасының жер қойнаулары мен жер қойнауларын пайдалану туралы заңнамасында белгіленген тәртіппен тікелей келіссөздер хаттамасына қол қойылған күн көрсетіледі;

      14) алынып жатқан қорлар көлемінің бекітілген күні.

      Кен орнында уәкілетті мемлекеттік органның пайдалы қазбалардың алынатын қорларының физикалық көлемін бекіткен күні көрсетіледі;

      15) төлемнің түрі.

      Тиісті торкөздер белгіленеді.

      9. "Төлеуге қол қойылатын бонус" деген бөлімде:

      "Бюджетке төлеуге қол қойылатын бонус" 510.00.001 жолында Салық кодексіне сәйкес қол қойылатын бонус сомасы көрсетіледі.

      10. "Төлеуге коммерциялық табу бонусы" деген бөлімде:

      1) А бағанында бір пайдалы қазба түріне арналған жолдың реттік нөмірі көрсетіледі;

      2) В бағанында осы Қағидалардың 11-тармағында көрсетілген пайдалы қазбалардың кодтарына сәйкес пайдалы қазбаның коды көрсетіледі;

      3) С бағанында уәкілетті мемлекеттік орган бекіткен кен орнында пайдалы қазбалардың алынатын қорлардың физикалық көлемі (тоннада, текше/м., унцияда, грамда және т.б.) көрсетіледі;

      4) D бағанында бюджетке төлеуге жататын коммерциялық табу бонусының сомасы көрсетіледі.

      11. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің Т.А.Ә." жолында.

      Декларацияны заңды тұлға табыс еткен кезде құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      Декларацияны жеке тұлға табыс еткен кезде деректер жеке тұлғаның жеке басын куәландыратын құжаттарға сәйкес толтырылады;

      2) декларацияның тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі.

      4) "Декларацияны қабылдаған лауазымды адамының Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармақшасына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы берген құжаттың тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымында қойылған пошта штемпелінің күні көрсетіледі.

      12. Пайдалы қазбалардың кодтары:

0001

Сутегі

0002

Гелий

0003

Литий

0004

Бериллий

0005

Бор

0006

Көміртегі

0007

Азот

0008

Оттегі

0009

Фтор

0010

Неон

0011

Натрий

0012

Магний

0013

Алюминий

0014

Кремний

0015

Фосфор

0016

Күкірт

0017

Хлор

0018

Аргон

0019

Калий

0020

Кальций

0021

Скандий

0022

Титан

0023

Ванадий

0024

Хром

0025

Марганец

0026

Темір

0027

Кобальт

0028

Никель

0029

Мыс

0030

Мырыш

0031

Галлий

0032

Германий

0033

Күшән

0034

Селен

0035

Бром

0036

Криптон

0037

Рубидий

0038

Стронций

0039

Иттрий

0040

Цирконий

0041

Ниобий

0042

Молибден

0043

Технеций

0044

Рутений

0045

Родий

0046

Палладий

0047

Күміс

0048

Кадмий

0049

Индий

0050

Қалайы

0051

Сүрме

0052

Теллур

0053

Йод

0054

Ксенон

0055

Цезий

0056

Барий

0057

Лантан

0058

Гафний

0059

Тантал

0060

Вольфрам

0061

Рений

0062

Осмий

0063

Иридий

0064

Платина

0065

Алтын

0066

Сынап

0067

Таллий

0068

Қорғасын

0069

Висмут

0070

Полоний

0071

Астат

0072

Радон

0073

Франций

0074

Радий

0075

Актиний

0076

Резерфодий

0077

Дубний

0078

Сиборгий

0079

Борий

0080

Хассий

0081

Майтнерий

0082

Металлургия үшін кенге жатпайтын шикізат

0083

Қалыптық құмдар

0084

Алаптық шпат

0085

Пегматит

0086

Басқа да алюминий тотығы жыныстары

0087

Әктас

0088

Доломит

0089

Әктасты–доломит жыныстары

0090

Тамақ өнеркәсібі үшін әктас

0091

Басқа да кенге жатпайтын шикізат

0092

Отқа төзімді саздар

0093

Каолин

0094

Вермикулит

0095

Ас тұзы

0096

Жергілікті құрылыс материалдары

0097

Вулкандық кеуек жыныстары

0098

Вулкандық суқұрамдас әйнек

0099

Әйнек тәріздес жыныстар

0100

Перлит

0101

Обсидиан

0102

Малта тас

0103

Қиыршық тас

0104

Гипс

0105

Қиыршық тас-құм аралас

0106

Гипсті тас

0107

Ангидрит

0108

Гажа

0109

Саз

0110

Саз жыныстар (балқуы ауыр және оңай балқитын саздар, суглинкалар, аргиллиттер, алевролиттер, сазды тақтатастар)

0111

Әкбор

0112

Мергель

0113

Мергельді–әкбор жыныстары

0114

Кремний жыныстары (трепел, опоктар, диатомит)

0115

Кварцты–алап шпат жыныстары

0116

Гранит

0117

Диабаз

0118

Мәрмар

0119

Базальт

0120

Басқа тұнбалы, атылған, метаморфикалық жыныстары

0121

Тоқпақ тас

0122

Құм (кварцтық, құрылыс, алап шпаттық)

0123

Құмдық

0124

Табиғи пигменттер

0125

Ұлу тас

0126

Жер асты сулары

0127

Мұнай

0128

Газ

0129

Мұнайгаз конденсаты

0130

Басқалар

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Үстеме пайда салығы бойынша салық есептілігін (декларацияны)
жасау қағидалары (540.00-нысан)

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1. Жалпы ережелер

      1. Осы Үстеме пайда салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (540.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және үстеме пайда салығын есептеуге арналған үстеме пайда салығы бойынша салық есептілігі нысанын (декларацияны) (бұдан әрі – декларация) жасау тәртібін айқындайды. Үстеме пайда салығы бойынша декларацияны өнімді бөлу туралы келісімдер (келісімшарттар), кең таралған пайдалы қазбаларды, жерасты сулары мен емдік балшықты өндіруге арналған келісімшарттар, сондай-ақ барлауға және өндіруге байланысты емес жерасты құрылыстарын салуға және пайдалануға арналған келісімшарттар бойынша қызметті жүзеге асыратындарды қоспағанда, бұл келісімшарттар пайдалы қазбалардың басқа түрлерін өндіруді көздемеген жағдайда, жер қойнауын пайдаланушылар жер қойнауын пайдалануға арналған әрбір жеке келісімшарт бойынша жасайды.

      2. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      3. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      4. Сомалардың теріс мәндері декларацияның тиісті жолының бірінші сол жақ торкөзінде "–" белгісімен көрсетіледі.

      5. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      6. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      7. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      8. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін (бизнес-сәйкестендіру нөмірін) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (540.00-нысан)

      9. 540.00-нысаны жер қойнауын пайдалануға арналған әрбір жеке келісімшарт бойынша салық кезеңі үшін төлеуге жататын үстеме пайда салығының сомасын көрсетуге арналған.

      10. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі). Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) көрсетіледі;

      3) салық есептілігі табыс етілетін салық кезеңі – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің Т.А.Ә. немесе атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдайда) немесе құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған жағдайда жолда сенімгерлікпен басқарушы заңды тұлғаның тіркеу нөмірі көрсетіледі;

      5) декларацияның түрі.

      Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызуды ескере отырып, белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Торкөздер Салық кодексінің 63-бабы 3-тармағы 4) тармақшасында көзделген декларация түрін табыс еткен жағдайда толтырылады;

      7) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланыталын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      8) келісімшарт пен кен орнының атауы.

      Жер қойнауын пайдалануға арналған келісімшарттың және кен орындарының атауы көрсетіледі;

      9) келісімшарттың жасалған күні.

      Уәкілетті мемлекеттік органмен жер қойнауын пайдалануға арналған келісімшартты жасасқан күн көрсетіледі;

      10) келісімшарттың нөмірі;

      Уәкілетті мемлекеттік орган берген жер қойнауын пайдалануға арналған келісімшарттың тіркеу нөмірі көрсетіледі;

      11) резидент емес.

      Декларацияны резидент емес табыс еткен кезде белгіленеді.

      11. "Жер қойнауын пайдалануға арналған келісімшарт бойынша үстеме пайда салығы есептелді" деген бөлімде:

      1) 540.00.001 жолында Салық кодексінде белгіленген тәртіппен үстеме пайда салығын есептеу жүргізілетін жер қойнауын пайдалануға арналған келісімшарт бойынша жылдық жиынтық табыстың сомасы көрсетіледі;

      2) 540.00.002 жолында "Трансферттік баға белгілеу туралы" 2008 жылғы 5 шілдедегі Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес айқындаған табыс сомасы көрсетіледі;

      3) 540.00.003 жолында 540.00.001 және 540.00.002 (540.00.001 + 540.00.002) жолдары сомасының айырмасы ретінде айқындалатын, Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып, ол бойынша Салық кодексінде белгіленген тәртіпте үстеме пайда салығын есептеу жүргізілетін жер қойнауын пайдалануға арналған келісімшарт бойынша жылдық жиынтық табыс сомасы көрсетіледі;

      4) 540.00.004 жолында 540.00.007, 540.00.010 және 540.00.011 жолдарынан 540.00.014 (540.00.007 + 540.00.010 + 540.00.011 – 540.00.014) жолдарын алып тастаған сома ретінде айқындалатын, ол бойынша үстеме пайда салығын есептеу жүргізілетін жер қойнауын пайдалануға арналған келісімшарт бойынша шегерімдер сомасы көрсетіледі;

      5) 540.00.005 жолында ол бойынша үстеме пайда салығын есептеу жүргізілетін жер қойнауын пайдалануға арналған келісімшарт бойынша Салық кодексінің 348-4-бабы 1-тармағының 1) тармақшасына сәйкес корпоративтік табыс салығын есептеу мақсатында шегерімдерге жатқызылған шығыстар сомасы көрсетіледі;

      6) 540.00.006 жолында Трансферттік баға белгілеу туралы Заңына сәйкес 540.00.005 жолында көрсетілген шығыстарды түзетулер сомасы көрсетіледі;

      7) 540.00.007 жолында 540.00.005 және 540.00.006 (540.00.005 + 540.00.006) жолдарының сомасы ретінде айқындалатын, Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып, ол бойынша үстеме пайда салығын есептеу жүргізілетін жер қойнауын пайдалануға арналған келісімшарт бойынша Салық кодексінің 348-4-бабының 1-тармағы 1) тармақшасына сәйкес корпоративтік табыс салығын есептеу мақсатында шегерімдерге жатқызылған шығыстар сомасы көрсетіледі;

      8) 540.00.008 жолында Салық кодексінің 384-4-бабының 1-тармағы

      2) тармақшасына сәйкес салық кезеңі ішінде тіркелген активтер құруға және (немесе) сатып алуға нақты жұмсалған шығыстардың сомасы көрсетіледі. Осы шығыстар жер қойнауын пайдаланушының қалауы бойынша кез келген мөлшерде (нақты жұмсалған шығыстар шегінде) және кез келген салық кезеңінде шегерімдерге жатқызылады;

      9) 540.00.009 жолында Трансферттік баға белгілеу туралы Заңына сәйкес 540.00.008 жолында көрсетілген салық кезеңі ішінде іс жүзінде жұмсалған шығыстарды түзету сомасы көрсетіледі;

      10) 540.00.010 жолында 540.00.008 және 540.00.009 (540.00.008 + 540.00.009) жолдарының сомасы ретінде айқындалатын, Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып, Салық кодексінің 384-4-бабы 1-тармағының 2) тармақшасына сәйкес салық кезеңі ішінде тіркелген активтерді құруға және (немесе) сатып алуға нақты жұмсалған шығыстардың сомасы көрсетіледі;

      11) 540.00.011 жолында Салық кодексінің 348-4-бабы 1-тармағының 3) тармақшасына сәйкес алдыңғы салық кезеңдері ішінде жұмсалған залалдар сомасы көрсетіледі;

      12) 540.00.012 жолында Салық кодексінің 348-4 бабының 3-тармағына сәйкес амортизациялық аударымдар сомасына шегерімдер сомасының түзетуі көрсетіледі;

      13) 540.00.013 жолында Трансферттік баға белгілеу туралы Заңына сәйкес 540.00.012 жолында көрсетілген шегерімдерді түзетулер сомасы көрсетіледі;

      14) 540.00.014 жолында 540.00.012 және 540.00.013 (540.00.012 + 540.00.013) жолдарының сомасы ретінде айқындалатын, Трансферттік баға белгілеу туралы Заңына сәйкес түзету ескеріле отырып, ол бойынша үстеме пайда салығын есептеу жүргізілетін жер қойнауын пайдалануға арналған келісімшарт бойынша Салық кодексінің 348-4-бабының 3-тармағына сәйкес амортизациялық аударымдар сомасына шегерімдер сомасының түзетуі көрсетіледі;

      15) 540.00.015 жолында 540.00.003 және 540.00.004 (540.00.003 – 540.00.004) жолдарының айырмасы ретінде айқындалатын, Салық кодексінің 133-бабына сәйкес жүзеге асырылатын азайту ескеріле отырып, Салық кодексінің 348-2-бабына сәйкес үстеме пайда салығын есептеу мақсаттары үшін салық салынатын табыс көрсетіледі. Егер Салық кодексінің 133-бабына сәйкес 540.00.003 және 540.00.004 жолдарының айырмасы нөлден кем болса, осы жолда нөлге тең мән көрсетіледі;

      16) 540.00.016 жолында ол бойынша үстеме пайда салығын есептеу жүргізілетін Салық кодексінің 348-5-бабына сәйкес жер қойнауын пайдалануға арналған келісімшарт бойынша келісімшарттық қызметі бойынша корпоративтік табыс салығының сомасы көрсетіледі;

      17) 540.00.017 жолында Салық кодексінің 349-бабына сәйкес келісімшарттық қызметі бойынша таза табыс бойынша туындайтын таза табысқа салынатын салық сомасы көрсетіледі. Тұрақты мекеме арқылы жер қойнауын пайдалану бойынша келісімшарттық қызметті жүзеге асыратын резидент емес толтырады;

      18) 540.00.018 жолында 540.00.015 жолы алу 540.00.016 жолы және алу 540.00.017 жолы (540.00.015 – 540.00.016 – 540.00.017) ретінде айқындалатын салық кезеңі үшін нақты алынған таза табыс сомасы көрсетіледі;

      19) 540.00.019 жолында 540.00.004 жолының және 25 пайыздың туындысы (540.00.004 х 25%) ретінде айқындалатын шегерімдердердің 25 пайыздық сомасы көрсетіледі;

      20) 540.00.020 жолында 540.00.018 және 540.00.019 жолдарының айырмасы (540.00.018 – 540.00.019) ретінде айқындалатын шегерімдер сомасының 25 пайызынан асатын жер қойнауын пайдаланушының таза табысының бөлігі ретінде есептелетін үстеме пайда салығының салықтық базасы көрсетіледі. Егер жолдардың айырмасы теріс мәнде болса, нөлге тең мән көрсетіледі;

      21) 540.00.021 жолында деңгейлер бойынша үстеме пайда салығы сомасының есебі көрсетіледі, оның ішінде:

      540.00.021 А бағанында деңгейлер көрсетілген;

      540.00.021 В бағанында жылдық жиынтық табыстың шегерімдерге қатынасының жоғарғы шектерінің мәндері келтірілген;

      540.00.021 С бағанында Салық кодексінің 348-4-бабына сәйкес үстеме пайда салығы мақсатындағы шегерімдер көрсетіледі;

      540.00.021 D бағанында Салық кодексінің 351-бабына сәйкес белгіленген әрбір деңгей бойынша үстеме пайда салығы мақсатында таза табысты бөлудің шекті сомалары көрсетіледі.

      540.00.021 E бағанында мынадай тәртіпте есептелген Салық кодексінің 351-бабында көзделген бөлінген нақты таза табыс көрсетіледі:

      1 деңгей үшін:

      егер салық кезеңі үшін үстеме пайда салығының мақсаттары үшін таза табыстың сомасы бірінші деңгей үшін таза табысты бөлудің шекті сомасынан көп болса, онда бірінші деңгей үшін таза табыстың бөлінген бөлігі бірінші деңгей үшін таза табысты бөлудің шекті сомасына тең болады;

      егер салық кезеңі үшін үстеме пайда салығы мақсатында таза табыстың сомасы бірінші деңгей үшін таза табысты бөлудің шекті сомасынан кем болса, онда бірінші деңгей үшін таза табыстың бөлінген бөлігі салық кезеңі үшін үстеме пайда салығы мақсатындағы таза табыстың сомасына тең болады.

      Бұл ретте келесі деңгейлер үшін үстеме пайда салығы мақсатында таза табысты бөлу жүргізілмейді;

      2-7 деңгейлер үшін:

      егер салық кезеңі үшін үстеме пайда салығы мақсатында таза табыс пен алдыңғы деңгейлер бойынша таза табыстың бөлінген бөліктерінің жалпы сомасы арасындағы айырма тиісті деңгей үшін таза табысты бөлудің шекті сомасынан артық не тең болса, онда бұл деңгей үшін таза табыстың бөлінген бөлігі осы тиісті деңгей үшін таза табысты бөлудің шекті сомасына тең болады;

      егер салық кезеңі үшін үстеме пайда салығы мақсатында таза табыс пен алдыңғы деңгейлер бойынша таза табыстың бөлінген бөліктерінің жалпы сомасы арасындағы айырма тиісті деңгей үшін таза табысты бөлудің шекті сомасынан кем болса, онда осы деңгей үшін таза табыстың бөлінген бөлігі сондай айырмаға тең болады. Бұл ретте келесі деңгейлер үшін үстеме пайда салығы мақсатында таза табысты бөлу жүргізілмейді.

      Таза табыстың бөліктерінің деңгейлері бойынша бөлінген жалпы сома салық кезеңі үшін үстеме пайда салығы мақсатындағы таза табыстың жалпы сомасына тең болуға тиіс;

      540.00.021 F бағанында Салық кодексінің 351-бабына сәйкес салық ставкалары пайызда келтірілген;

      540.00.021 G бағанында 540.00.021 Е бағанындағы әрбір жолдың 540.00.013 F бағанындағы тиісті ставкасына туындысы ретінде жол-жолмен айқындалатын үстеме пайда салығының есептелген сомасы көрсетіледі;

      22) 540.00.022 жолында 540.00.021 G бағанының жолдарының сомасы ретінде айқындалатын төлеуге тиіс үстеме пайда салығының есептелген сомасы көрсетіледі.

      12. "Салық төлеушінің жауапкершілігі" деген бөлімде салық төлеуші мына мәліметтерді көрсетеді:

      1) "Салық төлеушінің Т.А.Ә." жолында.

      Декларацияны заңды тұлға табыс еткен кезде құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      Декларацияны жеке тұлға табыс еткен кезде деректер жеке тұлғаның жеке басын куәландыратын құжаттарға сәйкес толтырылады;

      2) декларация тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органының лауазымды адамының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы беретін құжаттың тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Тарихи шығындарды өтеу бойынша төлем жөніндегі салық
есептілігін (декларацияны) жасау қағидалары (560.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Тарихи шығындарды өтеу бойынша төлем жөніндегі салық есептілігін (декларацияны) жасау қағидалары (560.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және тарихи шығындарды өтеу бойынша төлемдерді есептеуге арналған тарихи шығындарды өтеу бойынша төлем жөніндегі салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды. Тарихи шығындарды өтеу бойынша төлем жөніндегі декларацияны жер қойнауын пайдалануға арналған келісімшарт жасалғанға дейін мемлекет тиiстi келісімшарт аумағын геологиялық зерттеуге және жайластыруға шығын шеккен пайдалы қазбалардың кен орындары бойынша Қазақстан Республикасының заңнамасында белгіленген тәртіппен жер қойнауын пайдалануға арналған келісімшарт жасасқан жер қойнауын пайдаланушылар жасайды.

      2. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      3. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      4. Сомалардың теріс мәндері декларацияның тиісті жолының бірінші сол жақ торкөзінде "–" белгісімен көрсетіледі.

      5. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      6. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      7. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін (бизнес-сәйкестендіру нөмірін) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (560.00-нысан)

      8. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі). Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) көрсетіледі;

      3) салық есептілігі тапсырылатын салық кезеңі – декларация тапсырылатын есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы заңды тұлғаның құрылтай құжаттарына сәйкес атауы көрсетіледі;

      5) декларацияның түрі.

      Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызуды ескере отырып белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Торкөздер Салық кодексінің 63-бабы 3-тармағы 4) тармақшасында көзделген декларация түрі тапсырылған жағдайда толтырылады;

      7) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланыталын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі.

      9. "Тарихи шығындарды өтеу бойынша төлем" деген бөлімде:

      1) А бағанында жолдың реттік нөмірі көрсетіледі;

      2) В бағанына уәкілетті мемлекеттік орган берген келісімшарттың тіркеу нөмірі мен жасасқан күні көрсетіледі;

      3) С бағанында "Бюджетке төленуі тиіс тарихи шығындарды өтеу бойынша төлем сомасы" Салық кодексінің 328-бабына сәйкес бюджетке төленуі тиіс тарихи шығындарды өтеу бойынша төлем сомасы көрсетіледі;

      10. "Салық төлеушінің жауапкершілігі" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) "Салық төлеушінің Т.А.Ә." жолында.

      Декларацияны заңды тұлға табыс еткен кезде құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      Декларацияны жеке тұлға табыс еткен кезде деректер жеке тұлғаның жеке басын куәландыратын құжаттарға сәйкес толтырылады;

      2) декларацияның тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамының Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі.

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Экспортқа рента салығы бойынша салық есептілігін (декларацияны)
жасау қағидалары (570.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Экспортқа рента салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (570.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және экспортқа рента салығын есептеуге арналған экспортқа рента салығы бойынша салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды. Экспортқа рента салығы бойынша декларацияны шикi мұнай, газ конденсатын, көмірді экспортқа өткізетін жеке және заңды тұлғалар жасайды.

      2. Декларацияны толтыру кезінде түзетулерге, өшіруге және тазалауға жол берілмейді.

      3. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      4. Сомалардың теріс мәндері декларацияның тиісті жолының бірінші сол жақ торкөзінде "–" белгісімен көрсетіледі.

      5. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      6. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      7. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      8. Қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      9. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін (бизнес-сәйкестендіру нөмірін) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (570.00-нысан)

      10 "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының салық төлеушінің тіркеу нөмірі көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі). Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) көрсетіледі;

      3) салық есептілігі тапсырылатын салық кезеңі – декларация тапсырылатын есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің Т.А.Ә. немесе атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы заңды тұлғаның құрылтай құжаттарына сәйкес атауы көрсетіледі;

      5) декларацияның түрі.

      Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызуды ескере отырып белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Торкөздер Салық кодексінің 63-бабы 3-тармағы 4) тармақшасында көзделген декларация түрі тапсырылған жағдайда толтырылады;

      7) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен (бұдан әрі – шешім) бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      8) өлшем бірлігі.

      Шикі мұнайдың, газ конденсатының, көмірдің өлшем бірлігі (тоннада, текше метр және т.б.) көрсетіледі;

      11. "Төленуге экспортқа рента салығы" деген бөлімде:

      1) 570.00.001 жолында салық кезеңі үшін экспортқа өткізілген шикi мұнайдың көлемі көрсетіледі;

      2) 570.00.002 жолында Салық кодексінің 334-бабы 3-тармағына сәйкес шикi мұнайдың әлемдік бағасы көрсетіледі;

      3) 570.00.003 жолында 570.00.001 және 570.00.002 (570.00.001 х 570.00.002) жолдарының туындысы ретінде айқындалатын экспортқа өткізілген шикi мұнай көлемінің құны көрсетіледі;

      4) 570.00.004 жолында салық кезеңі үшін экспортқа өткізілген газ конденсатының көлемі көрсетіледі;

      5) 570.00.005 жолында Салық кодексінің 334-бабы 3-тармағына сәйкес газ конденсатының әлемдік бағасы көрсетіледі;

      6) 570.00.006 жолында 570.00.004 және 570.00.005 (570.00.004 х 570.00.005) жолдарының туындысы ретінде айқындалатын газ конденсатының экспортқа өткізілген көлемінің құны көрсетіледі;

      7) 570.00.007 жолында 570.00.003 және 570.00.006 (570.00.003 + 570.00.006) жолдарының сомасы ретінде айқындалатын экспортқа өткізілген шикі мұнай, газ конденсаты көлемінің құны көрсетіледі;

      8) 570.00.008 жолында Салық кодексінің 303-бабына сәйкес шикі мұнай мен газ конденсатының экспортқа рента салығының ставкасы көрсетіледі;

      9) 570.00.009 жолында 570.00.007 және 570.00.008 (570.00.007 х 570.00.008) жолдарының туындысы ретінде айқындалатын шикі мұнай мен газ конденсатының экспортқа рента салығының сомасы көрсетіледі;

      10) 570.00.010 жолында салық кезеңі үшін экспортқа өткізілген көмір көлемі көрсетіледі;

      11) 570.00.011 жолында көмірдің нақты өткізу бағасы көрсетіледі;

      12) 570.00.012 жолында 570.00.010 және 570.00.011 (570.00.010 х 570.00.011) жолдарының туындысы ретінде айқындалатын көмірдің экспортқа өткізілген көлемінің құны көрсетіледі;

      13) 570.00.013 жолында "Трансферттік баға белгілеу туралы" 2008 жылғы 5 шілдедегі Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес айқындалған экспортқа өткізілген көмір құнының ауытқу сомасы көрсетіледі;

      14) 570.00.014 жолында 570.00.012 және 570.00.013 (570.00.012 + 570.00.013) жолдарының сомасы ретінде айқындалатын, Трансферттік баға белгілеу туралы Заңға сәйкес түзету ескеріле отырып, экспортқа өткізілген көмір көлемінің құны көрсетіледі;

      15) 570.00.015 жолында Салық кодексінің 303-бабына сәйкес көмірдің экспортқа рента салығының ставкасы көрсетіледі;

      16) 570.00.016 жолында 570.00.012 және 570.00.015 (570.00.012 х 570.00.015) жолдарының туындысы ретінде айқындалатын көмірдің экспортқа рента салығының сомасы көрсетіледі;

      17) 570.00.017 жолында 570.00.013 және 570.00.015 (570.00.013 х 570.00.0015) жолдарының туындысы ретінде айқындалатын көмірдің экспортқа рента салығының сомасы көрсетіледі;

      18) 570.00.018 жолында 570.00.009, 570.00.016 және 570.00.017 (570.00.009 + 570.00.016 + 570.00.017) жолдарының сомасы ретінде айқындалатын экспортқа рента салығының сомасы көрсетіледі.

      12. "Салық төлеушінің жауапкершілігі" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) "Салық төлеушінің Т.А.Ә." жолында:

      декларацияны заңды тұлға табыс еткен кезде құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      декларацияны жеке тұлға табыс еткен кезде деректер жеке тұлғаның жеке басын куәландыратын құжаттарға сәйкес толтырылады;

      2) декларацияның тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамының Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы беретін құжаттың тіркеу нөмірі көрсетіледі.

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Пайдалы қазбаларды өндiру салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (590.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Пайдалы қазбаларды өндiру салығы бойынша салық есептілігін (декларацияны) жасау қағидалары (590.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық Кодексі), "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" Қазақстан Республикасының Кодексін (Салық кодексі) қолданысқа енгізу туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Заңына (бұдан әрі – Енгізу туралы Заң) сәйкес әзірленген және пайдалы қазбаларды өндiру салығын есептеуге арналған пайдалы қазбаларды өндiру салығы бойынша салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны жасалған әрбір бөлек жер қойнауын пайдалануға арналған келісімшарт шеңберінде техногендік минералды құралымдардан пайдалы қазбалар алуды қоса алғанда, мұнайды, минералды шикізатты, кең таралған пайдалы қазбаларды, жерасты сулары мен емдік балшықты өндіруді жүзеге асыратын жер қойнауын пайдаланушылар жасайды.

      2. Декларация декларацияның өзінен (590.00-нысан) және пайдалы қазбаларды өндiру салығын төлеу бойынша салық міндеттемесін есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (590.01-ден 590.05-ке дейінгі нысандар) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Тиісті көрсеткіштерді ашуды талап ететін декларация жолдарын толтыру кезінде декларацияға қосымшалар міндетті тәртіпте жасалады.

      5. Декларацияға қосымшалар оларда көрсетiлуге жататын деректер болмаған жағдайда жасалмайды.

      6. Қосымша парағындағы жолдардан көрсеткіштердің саны асып кеткен жағдайда, қосымшаның осындай парағы толтырылады.

      7. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақ торкөзінде "–" белгісімен көрсетіледі.

      8. Декларацияны жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      9. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      10. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      11. Қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      12. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін (бизнес-сәйкестендіру нөмірін) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (590.00-нысан)

      13. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының тіркеу нөмірі көрсетіледі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі(бизнес-сәйкестендіру нөмірі). Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) көрсетіледі;

      3) салық есептілігі табыс етілетін салық кезеңі – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің Т.А.Ә. немесе атауы – жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы заңды тұлғаның құрылтай құжаттарына сәйкес атауы көрсетіледі;

      5) валюта коды – "Кеден декларацияларын толтыру үшін пайдаланыталын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      6) декларацияның түрі – тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызуды ескере отырып белгіленеді.

      7) хабарламаның нөмірі мен күні – торкөздер Салық кодексінің 63-бабы 3-тармағы 4)-тармақшасында көзделген декларация түрін тапсырған жағдайда толтырылады;

      8) кен орны мен келісімшарттың атауы – жер қойнауын пайдалануға арналған келісімшарттың және кен орнының атауы көрсетіледі;

      9) келісімшарттың жасалған күні – жер қойнауын пайдалануға арналған келісімшарттың уәкілетті мемлекеттік органмен жасалған күні көрсетіледі;

      10) келісімшарттың нөмірі – жер қойнауын пайдалануға арналған келісімшарттың уәкілетті мемлекеттік орган берген тіркеу нөмірі көрсетіледі;

      11) табыс етілген қосымшалар – табыс етілген қосымшалардың тиісті торкөздері белгіленеді.

      14. "Төлеуге жататын пайдалы қазбаларды өндіру салығы" деген бөлімде:

      1) 590.00.001 жолында салық кезеңі үшін жер қойнауын пайдалануға арналған келісімшарт бойынша бюджетке төленуге жататын пайдалы қазбаларды өндіру салығының сомасы көрсетіледі.

      Осы жол декларацияға 590.01.078, 590.02 G, 590.03 V, 590.04 L, 590.05 N қосымшаларының жолдары мен бағандарында түзетулерді ескере отырып көрсетілген, есептелген пайдалы қазбаларды өндіру салығының сомасы ретінде айқындалады.

      2) 590.00.002 жолында Салық кодексінің 338-бабы 3-тармағының 1) тармақшасына сәйкес түзетулерді ескергендегі пайдалы қазбаларды өндіру салығының сомасы көрсетіледі.

      Осы жол есепті салық кезеңінде Лондон метал биржасында немесе Лондон бағалы металдар биржасында (бұдан әрі – Лондон металдар биржасында) бекітілген бағаның ресми бағамдаулары бар пайдалы қазбаларды өндіруді жүргізетін жер қойнауын пайдаланушылар үшін ғана қолданыла алады.

      15. "Салық төлеушінің жауапкершілігі" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) "Салық төлеушінің Т.А.Ә." жолында:

      декларацияны заңды тұлға табыс еткен кезде құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі.

      декларацияны жеке тұлға табыс еткен кезде деректер жеке тұлғаның жеке басын куәландыратын құжаттарына сәйкес толтырылады;

      2) декларацияның тапсырылған күні – декларацияның салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды – салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні – Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі - салық органы берген декларацияның тіркеу нөмірі көрсетіледі.

      7) пошта штемпелінің күні – пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Мұнайға пайдалы қазбаларды өндiру салығын есептеу –
590.01-нысанын жасау

      16. "Шикі мұнайға пайдалы қазбаларды өндiру салығын есептеу" деген бөлімде:

      1) 590.01.001 жолында шикі мұнай өндірудің жоспарланған жылдық көлемі тоннада көрсетіледі;

      2) 590.01.002 жолында салық кезеңі үшін өндірілген шикi мұнайдың жалпы көлемі тоннада көрсетіледі;

      3) 590.01.003 жолында салық кезеңі үшін мұнай өңдеу зауыттарына өңдеу үшін өткізілген, өндірілген шикi мұнайдың көлемі тоннада көрсетіледі;

      4) 590.01.004 жолында өткізілген өнімнің бірлігі үшін мұнай өңдеу зауыттарының іс жүзіндегі сатып алу бағасы көрсетіледі;

      5) 590.01.005 жолында 590.01.003 және 590.01.004 (590.01.003 х 590.01.004) жолдарының туындысы ретінде айқындалатын, өңдеу үшін мұнай өңдеу зауыттарына өткізілетін өндірілген шикi мұнай көлемінің құны көрсетіледі;

      6) 590.01.006 жолында салық кезеңі үшін өңдеу үшін мұнай өңдеу зауыттарына алыс-беріс шикізаты ретінде берілген өндірілген шикi мұнайдың көлемі тоннада көрсетіледі;

      7) 590.01.007 жолында салық кезеңі үшін жеке өндірістік қажеттіліктерге пайдаланылған өндірілген шикi мұнайдың көлемі тоннада көрсетіледі;

      8) 590.01.008 жолында халықаралық қаржы есептілігі стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржылық есептілік туралы заңнамасына сәйкес айқындалатын, 20 пайыз қосылған, өнімнің бірлігі үшін өндірудің өзіндік құны көрсетіледі;

      9) 590.01.09 жолында ((590.01.006 + 590.01.007) х 590.01.008) формуласы бойынша айқындалатын, жеке өндірістік қажеттіліктерге пайдаланылған және мұнай өңдеу зауыттарына өңдеу үшін алыс-беріс шикізаты ретінде берілген өндірілген шикi мұнай көлемінің құны көрсетіледі;

      10) 590.01.010 жолында салық кезеңі үшін заттай түрде берілген өндірілген шикі мұнайдың көлемі тоннада көрсетіледі;

      11) 590.01.011 жолында Қазақстан Республикасының Үкіметі белгілеген тәртіпте айқындалатын өткізу бағасы көрсетіледі;

      12) 590.01.012 жолында 590.01.010 және 590.01.011 (590.01.010 х 590.01.011) жолдарының туындысы ретінде айқындалатын, заттай түрде берілген өндірілген шикі мұнай көлемінің құны көрсетіледі;

      13) 590.01.013 жолында салық кезеңі үшін 590.01.002,– 590.01.003, 590.01.006, 590.01.007 және 590.01.010 (590.01.002 – 590.01.003 – 590.01.006 – 590.01.007 – 590.01.010) жолдарының айырмасы ретінде айқындалатын, тауарлық шикi мұнайдың өндірілген көлемі тоннада көрсетіледі;

      14) 590.01.014 жолында Салық кодексінің 334-бабы 3-тармағына сәйкес айқындалатын шикi мұнайға әлемдік баға көрсетіледі;

      15) 590.01.015 жолында 590.0.013 және 590.01.014 (590.01.013 х 590.01.014) жолдарының туындысы ретінде айқындалатын тауарлық шикі мұнай көлемінің құны көрсетіледі;

      16) 590.01.016 жолында Салық кодексінің 336-бабына сәйкес айқындалған шикі мұнайға пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      17) 590.01.017 жолында Салық кодексінің 336-бабына сәйкес айқындалған төмендетуші коэффициентті ескергендегі шикі мұнайға пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      18) 590.01.018 жолында (((590.01.005+590.01.009+590.01.012) х 590.01.017)+(590.01.015 х 590.01.016)) формула бойынша айқындалатын шикі мұнайға пайдалы қазбаларды өндіру салығының сомасы көрсетіледі.

      17. "Газ конденсатына пайдалы қазбаларды өндіру салығын есептеу" деген бөлімде:

      1) 590.01.019 жолында газ конденсатын өндірудің жоспарланған жылдық көлемі тоннада көрсетіледі;

      2) 590.01.020 жолында салық кезеңі үшін өндірілген газ конденсатының жалпы көлемі тоннада көрсетіледі;

      3) 590.01.021 жолында салық кезеңі үшін мұнай өңдеу зауытына өңдеу үшін өткізілген газ конденсатының өндірілген көлемі тоннада көрсетіледі;

      4) 590.01.022 жолында өткізілген өнімнің бірлігі үшін мұнай өңдеуші зауыттың нақты сатып алу бағасы көрсетіледі;

      5) 590.01.023 жолында 590.01.021 және 590.01.022 (590.01.021 х 590.01.022) жолдарының туындысы ретінде айқындалатын, мұнай өңдеу зауытына өңдеу үшін өткізілген өндірілген газ конденсаты көлемінің құны көрсетіледі;

      6) 590.01.024 жолында салық кезеңі үшін мұнай өңдеу зауытына алыс-беріс шикізаты ретінде берілген газ конденсатының өндірілген көлемі тоннада көрсетіледі;

      7) 590.01.025 жолында жеке өндірістік қажеттіліктерге пайдаланылған газ конденсатының салық кезеңі үшін өндірілген көлемі тоннада көрсетіледі;

      8) 590.01.026 жолында халықаралық қаржы есептілігі стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржылық есептілік туралы заңнамасына сәйкес айқындалатын, 20 пайыз қосылған, өнімнің бірлігі үшін өндірудің өзіндік құны көрсетіледі;

      9) 590.01.027 жолында 590.01.024 және 590.01.025 жолдарын 590.01.026 ((590.01.024 + 590.01.025) х 590.01.026) жолына көбейту ретінде айқындалатын, жеке өндірістік қажеттіліктерге пайдаланылған және мұнай өңдеу зауыттарына алыс-беріс шикізаты ретінде берілген газ конденсатының өндірілген көлемінің құны көрсетіледі;

      10) 590.01.028 жолында заттай түрде берілген газ конденсатының салық кезеңі үшін өндірілген көлемі тоннада көрсетіледі;

      11) 590.01.029 жолында Қазақстан Республикасының Үкіметі белгілеген тәртіпте айқындалған өткізу бағасы көрсетіледі;

      12) 590.01.030 жолында 590.01.028 және 590.01.029, (590.01.028 х 590.01.029) жолдарының туындысы ретінде айқындалатын, заттай түрде берілген газ конденсатының салық кезеңі үшін өндірілген көлемі көрсетіледі;

      13) 590.01.031 жолында 590.01.020, 590.01.021, 590.01.024, 590.01.025 және 590.01.028 (590.01.020 – 590.01.021 – 590.01.024 – 590.01.025 – 590.01.028) жолдарының айырмасы ретінде айқындалатын, тауарлық газ конденсатының салық кезеңі үшін өндірілген көлемі тоннада көрсетіледі;

      14) 590.01.032 жолында Салық кодексінің 334-бабы 3-тармағына сәйкес айқындалатын, газ конденсатына әлемдік баға көрсетіледі;

      15) 590.01.033 жолында 590.01.031 және 590.01.032 (590.01.031 х 150.01.032) жолдарының туындысы ретінде айқындалатын, тауарлық газ конденсаты көлемінің құны көрсетіледі;

      16) 590.01.034 жолында Салық кодексінің 336-бабына сәйкес айқындалған, газ конденсатына пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      17) 590.01.035 жолында Салық кодексінің 336-бабына сәйкес айқындалған, газ конденсатына пайдалы қазбаларды өндіру салығының ставкасы төмендетуші коэффициентті ескере отырып, көрсетіледі;

      18) 590.01.036 жолында (((590.01.023 + 590.01.027 + 590.01.030) х 590.01.035)+(590.01.033 х 590.01.034)) ретінде айқындалатын, газ конденсатына пайдалы қазбаларды өндіру салығының сомасы көрсетіледі.

      18. "Табиғи газға пайдалы қазбаларды өндіру салығын есептеу" деген бөлімде:

      1) 590.01.037 жолында табиғи газды өндірудің жоспарланған жылдық көлемі текше метрмен көрсетіледі;

      2) 590.01.038 жолында жер қойнауына кері айдалатын табиғи газды қоспағанда, салық кезеңi үшін өндірілген табиғи газдың жалпы көлемі текше метрде көрсетіледі;

      3) 590.01.039 жолында Қазақстан Республикасының ішкі нарығында өткізілген табиғи газдың салық кезеңі үшін өндірілген көлемі текше метрмен көрсетіледі;

      4) 590.01.040 жолында өткізілген өнімнің бірлігі үшін өткізудің орташа бағасы көрсетіледі;

      5) 590.01.041 жолында 590.01.039 және 590.01.040 (590.01.039 х.590.01.040) жолдарының туындысы ретінде айқындалатын Қазақстан Республикасының ішкі нарығына өткізілген табиғи газдың салық кезеңі үшін өндірілген көлемінің құны көрсетіледі;

      6) 590.01.042 жолында жеке өндірістік қажеттіліктерге пайдаланылған табиғи газдың салық кезеңі үшін өндірілген көлемі текше метрде көрсетіледі;

      7) 590.01.043 жолында халықаралық қаржы есептілігі стандарттарына және Қазақстан Республикасының бухгалтерлік есеп және қаржылық есептілік туралы заңнамасына сәйкес айқындалатын, 20 пайыз қосылған, өнімнің бірлігі үшін өндірудің өндірістік өзіндік құны көрсетіледі;

      8) 590.01.044 жолында 590.01.042 және 590.01.043 (590.01.042 х 590.01.043) жолдарының туындысы ретінде айқындалатын, жеке өндірістік қажеттіліктерге пайдаланылған табиғи газдың өндірілген көлемінің құны көрсетіледі;

      9) 590.01.045 жолында 590.01.038, 590.01.039 және 590.01.042 (590.01.038 – 590.01.039 – 590.01.042) жолдарының айырмасы ретінде айқындалатын, тауарлық табиғи газдың салық кезеңі үшін өндірілген көлемі текше метрмен көрсетіледі;

      10) 590.01.046 жолында Салық кодексінің 334-бабы 4-тармағына сәйкес айқындалатын, табиғи газға әлемдік баға көрсетіледі;

      11) 590.01.047 жолында 590.01.045 және 590.01.046 (590.01.045 х 590.01.046) жолдарының туындысы ретінде айқындалатын, тауарлық табиғи газдың салық кезеңі үшін өндірілген көлемінің құны көрсетіледі;

      12) 590.01.048 жолында Салық кодексінің 336-бабына сәйкес айқындалатын, табиғи газға пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      13) 590.01.049 жолында Салық кодексінің 336-бабына сәйкес айқындалған, ішкі нарықта өткізілген табиғи газға пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      14) 590.01.050 жолында 590.01.041 және 590.01.049 (590.01.041 х 590.01.049) ретінде айқындалатын, ішкі нарығына өткізілген табиғи газдың салық кезеңі үшін өндіруге салық көрсетіледі;

      15) 590.01.051 жолында (590.01.050 + ((590.01.044 + 590.01.047) х 590.01.048))) жолдарының туындысы ретінде айқындалатын, табиғи газға пайдалы қазбаларды өндіру салығының сомасы көрсетіледі.

      19. "Пайдалы қазбаларды өндіру салығын түзету" деген бөлімде:

      Шикі мұнайға, газ конденсатына, табиғи газға пайдалы қазбаларды өндіру салығының сомасын түзету Салық кодексінің 335-бабы 3-тармағына сәйкес жүргізіледі.

      1) 590.01.052 жолында жер қойнауын пайдалануға арналған келісімшарттың жеке әрбіреуі бойынша есепті күнтізбелік жыл үшін шикі мұнай іс жүзінде өндірілген көлемі тоннада көрсетіледі;

      2) 590.01.053 жолында есепті жылдың 1–3-тоқсандары үшін шикі мұнайға есептелген пайдалы қазбаларды өндіру салығы көрсетіледі;

      3) 590.01.054 жолында мұнай өңдеуші зауыттарға өткізілген, есепті жылдың 1–3-тоқсандары үшін өндірілген шикі мұнай көлемінің құны көрсетіледі

      4) 590.01.055 жолында есепті жылдың 1–3-тоқсандары үшін жеке өндірістік қажеттіліктерге пайдаланылған және мұнай өңдеу зауытына алыс-беріс шикізаты ретінде өңдеу үшін өткізілген шикі мұнайдың өндірілген көлемінің құны көрсетіледі;

      5) 590.01.056 жолында заттай түрде берілген, есептік жылдың 1–3-тоқсандары үшін шикі мұнайдың өндірілген көлемінің құны көрсетіледі;

      6) 590.01.057 жолында есепті жылдың 1–3-тоқсандары үшін тауарлық шикі мұнайдың өндірілген көлемінің құны көрсетіледі;

      7) 590.01.058 жолында есепті жылдың қорытындысы бойынша өндірілген мұнайдың нақты көлемі негізге алына отырып, Салық кодексінің 336-бабына сәйкес айқындалған шикі мұнайға пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      8) 590.01.059 жолында есепті жылдың қорытындысы бойынша өндірілген шикі мұнайдың нақты көлемі негізге алына отырып, Салық кодексінің 336-бабына сәйкес айқындалған төмендету коэффициенті ескеріле отырып шикі мұнайға пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      9) 590.01.060 жолында (((590.01.054 + 590.01.055 + 590.01.056) х 590.01.059) + (590.01.057 х 590.01.058)) формуласы бойынша айқындалатын шикі мұнайға пайдалы қазбаларды өндіру салығы көрсетіледі;

      10) 590.01.061 жолында 590.01.060 және 590.01.053 жолдарының айырмасы (590.01.060–590.01.053) ретінде айқындалатын Салық кодексінің 335-бабы 3-тармағына сәйкес шикі мұнайға пайдалы қазбаларды өндіру салығын түзету сомасы көрсетіледі;

      11) 590.01.062 жолында әрбір бөлек жер қойнауын пайдалануға арналған келісімшарт бойынша есепті жылдың қорытындысы бойынша өндірілген газ конденсатының нақты көлемі тоннада көрсетіледі;

      12) 590.01.063 жолында есепті жылдың 1–3-тоқсандары үшін газ конденсатына есептелген пайдалы қазбаларды өндіру салығы көрсетіледі;

      13) 590.01.064 жолында мұнай өңдеу зауыттарына өткізілген салық жылының 1–3-тоқсандары үшін өндірілген газ конденсаты көлемінің құны көрсетіледі;

      14) 590.01.065 жолында есепті жылдың 1-3-тоқсандары үшін мұнай өңдеу зауытына алыс-беріс шикізаты ретінде қайта өңдеу үшін берілген және жеке өндірістік қажеттіліктеріне пайдаланылған газ конденсатының өндірілген көлемінің құны көрсетіледі;

      15) 590.01.066 жолында есепті жылдың 1-3-тоқсандары үшін заттай түрде берілген газ конденсатының өндірілген көлемінің құны көрсетіледі;

      16) 590.01.067 жолында есепті жылдың 1-3-тоқсандары үшін тауарлық газ конденсатының өндірілген көлемінің құны көрсетіледі;

      17) 590.01.068 жолында есепті жылдың қорытындысы бойынша өндірілген газ конденсатының нақты көлемі негізге алына отырып Салық кодексінің 336-бабында айқындалған газ конденсатына пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      18) 590.01.069 жолында есепті жылдың қорытындысы бойынша өндірілген газ конденсатының нақты көлемі негізге алына отырып, Салық кодексінің 336-бабында айқындалған төмендету коэффициенті ескеріле отырып газ конденсатына пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      19) 590.01.070 жолында (((590.01.064+590.01.065+590.01.066) х 590.01.069)+(590.01.067 х 590.01.068)) ретінде айқындалатын газ конденсатына пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      20) 590.01.071 жолында 590.01.070 және 590.01.063 жолдарының айырмасы (590.01.070 - 590.01.063) ретінде айқындалатын Салық кодексінің 335-бабы 3-тармағына сәйкес газ конденсатына пайдалы қазбаларды өндіру салығын түзету сомасы көрсетіледі;

      21) 590.01.072 жолында жер қойнауына кері айдалатын табиғи газды қоспағанда, есепті жылдың қорытындысы бойынша әрбір жеке жер қойнауын пайдалануға арналған келісімшарт бойынша өндірілген табиғи газдың нақты көлемі текше метрде көрсетіледі;

      22) 590.01.073 жолында есепті жылдың 1-3-тоқсандары үшін ішкі нарықта өткізілген табиғи газға есептелген пайдалы қазбаларды өндіру салығы көрсетіледі;

      23) 590.01.074 жолында есепті жылдың 1-3-тоқсандары үшін Қазақстан Республикасының ішкі нарығында өткізілген өндірілген табиғи газ көлемінің құны көрсетіледі;

      24) 590.01.075 жолында есепті жылдың қорытындысы бойынша өндірілген газ конденсатының нақты көлемі негізге алына отырып, Салық кодексінің 336-бабында айқындалған, ішкі нарықта өткізілген табиғи газға пайдалы қазбаларды өндіру салығының ставкасы көрсетіледі;

      25) 590.01.076 жолында 590.01.074 және 590.01.075 жолдарының туындысы (590.01.074 х 590.01.075) ретінде айқындалатын, ішкі нарықта өткізілген табиғи газға пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      26) 590.01.077 жолында 590.01.076 және 590.01.073 жолдарының айырмасы (590.01.076 – 590.01.073) ретінде айқындалатын, Салық кодексінің 335-бабы 3-тармағына сәйкес ішкі нарықта өткізілген табиғи газға пайдалы қазбаларды өндіру салығын түзету сомасы көрсетіледі.

      20. "Пайдалы қазбаларды өндіру салығы" деген бөлімде:

      1) 590.01.078 жолында 590.01.018, 590.01.036, 590.01.051, 590.01.061, 590.01.071 және 590.01.077 жолдарының сомасы (590.01.018 + 590.01.036 + 590.01.051 + 590.01.061 + 590.01.071 + 590.01.077) ретінде айқындалатын, бюджетке төленуге жататын пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      590.01.078 жолының мәні 590.00-нысанының 590.00.001 жолына көшіріледі.

4. Кең таралған пайдалы қазбаларды қоспағанда, салық кезеңінде
Лондон металдар биржасында тіркелген ресми баға белгілеулері
бар құрамында пайдалы қазбалары бар минералдық шикізатқа
пайдалы қазбаларды өндіру салығын есептеу – 590.02-нысанын
жасау

      21. 590.02-нысаны салық кезеңінде Лондон металдар биржасында тіркелген ресми баға белгілеулері бар құрамында пайдалы қазбалары бар минералдық шикізатқа пайдалы қазбаларды өндіру салығын есептеу туралы ақпаратты егжей-тегжейлі көрсетуге үшін арналған.

      22. "Кең таралған пайдалы қазбаларды қоспағанда, минералды шикізаттың көлемі" деген бөлімде:

      590.02.001 жолында Лондон металдар биржасында тіркелген, олар бойынша салық кезеңінде бағаның ресми бағамдары бар, құрамында пайдалы қазбалары бар минералды шикізаттың өндірілген көлемі көрсетіледі;

      23. "Пайдалы қазбаларды өндіру салығын есептеу" деген бөлімде:

      1) "Минералды шикізаттің атауы" бөлімінде Лондон металдар биржасында тіркелген, олар бойынша салық кезеңінде бағаның ресми бағамдары бар, құрамында пайдалы қазбалары бар өндірілген минералды шикізаттың атауы көрсетіледі;

      2) А бағанында жолдың реттік нөмірі көрсетіледі;

      3) В бағанының жолдарында Лондон металдар биржасында тіркелген, үшін олар бойынша салық кезеңінде бағаның ресми бағамдары бар минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың атауы көрсетіледі;

      4) С бағанының жолдарында минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың көлемі көрсетіледі (тонна, текше метр, унция, грамм және т.б.);

      5) D бағанының жолдарында Салық кодексінің 338-бабы 3-тармағына сәйкес айқындалатын, биржалық орташа баға көрсетіледі;

      6) Е бағанының жолдарында С және D бағандарының туындысы ретінде айқындалатын, минералды шикізаттың құрамындағы пайдалы қазбалардың төленген запастарының салық салынатын көлемінің құны ретінде есептелген салық базасы көрсетіледі;

      7) F бағанының жолдарында Салық кодексінің 339-бабында айқындалған, салық ставкасы көрсетіледі;

      8) G бағанының жолдарында E және F бағандарының туындысы ретінде айқындалатын, минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбаларға пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      9) Н бағанының жолдарында Салық кодексінің 338-бабы 3-тармағының 1) тармақшасына сәйкес есептелген салықтың түзету сомасы көрсетіледі;

      10) I бағанының жолдарында G және Н бағандарының (G + H) сомасы ретінде айқындалатын, пайдалы қазбаларды өндіру салығының түзетулерді ескергендегі сомасы көрсетіледі;

      I бағанының қорытынды сомасы 590.00 нысанының 590.00.001 жолына көшіріледі.

      Егер жер қойнауын пайдаланушы Салық кодексінің 338-бабы 3-тармағының 1) тармақшасына сәйкес пайдалы қазбаларды өндіру салығы бойынша қосымша декларация өткізетін болса, онда I бағанының мәні590.00-нысанының 590.00.002 жолына көшіріледі.

5. Кең таралған пайдалы қазбаларды қоспағанда, құрамында салық
кезеңінде бір мезгілде Лондон металдар биржасында тіркелген
ресми баға белгілеулері бар пайдалы қазбалары бар минералдық
шикізатқа және өндірілуі, қолданылуы (өткізілуі) жер қойнауын
арналған келісімшарттың талаптарында көзделген пайдалы
қазбалардың басқа түрлеріне пайдалы қазбаларды өндіру салығын
есептеу – 590.03-нысанын жасау

      24. 590.03-нысаны құрамында салық кезеңінде бір мезгілде Лондон металдар биржасында тіркелген ресми баға белгілеулері бар пайдалы қазбалары бар минералдық шикізатқа және өндірілуі, қолданылуы (өткізілуі) жер қойнауын арналған келісімшарттың талаптарында көзделген пайдалы қазбалардың басқа түрлеріне пайдалы қазбаларды өндіру салығын есептеу туралы ақпаратты егжей-тегжейлі көрсетуге үшін арналған.

      25. "Кең таралған пайдалы қазбаларды қоспағанда, минералды шикізаттың көлемі" деген бөлімде: 590.03.001 жолында Лондон металдар биржасында тіркелген, салық кезеңінде олар бойынша бағаның ресми бағамдары бар, бір уақытта құрамында пайдалы қазбалары бар және алынуы, қолданылуы (іске асырылуы) жер қойнауын пайдалануға арналған келісімшарттың талаптарында көзделген, пайдалы қазбалардың басқа түрлері бойынша минералдық шикізаттың өндірілген көлемі көрсетіледі (тонна, килограмм, грамм).

      26. "Пайдалы қазбаларды өндіру салығын есептеу" бөлімінде:

      1) "Минералды шикізаттің атауы" жолда Лондон металдар биржасында тіркелген, салық кезеңінде олар бойынша бағаның ресми бағамдары бар, бір уақытта құрамында пайдалы қазбалары бар және алынуы, қолданылуы (іске асырылуы) жер қойнауын пайдалануға арналған келісімшарттың талаптарында көзделген, пайдалы қазбалардың басқа түрлері бойынша өндірілген минералдық шикізаттың атауы көрсетіледі;

      2) А бағанында жолдың реттік нөмірі көрсетіледі;

      3) В бағанының жолдарында Лондон металдар биржасында тіркелген, олар бойынша салық кезеңінде бағаның ресми бағамдары бар минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың атауы көрсетіледі;

      4) С бағанының жолдарында минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың көлемі көрсетіледі (тонна, текше метр, унция, грамм және т.б.);

      5) D бағанының жолдарында Салық кодексінің 338-бабы 3-тармағына сәйкес айқындалатын, биржалық орташа баға көрсетіледі;

      6) Е бағанының жолдарында С және D бағандарының (С х D) туындысы ретінде айқындалатын, минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалар көлемінің құны ретінде есептелген салық базасы көрсетіледі;

      7) F бағанының жолдарында Салық кодексінің 339-бабына сәйкес айқындалған салық ставкасы көрсетіледі;

      8) G бағанының жолдарында минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың басқа түрлерінің атаулары көрсетіледі;

      9) Н бағанының жолдарында салық кезеңі үшін минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың басқа түрлерінің көлемі көрсетіледі (тонна, текше метр, унция, грамм және т.б.);

      10) I бағанының жолдарында басқа заңды тұлғаға қайта өндіруге берілген минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың басқа түрлерінің көлемі көрсетіледі (тонна, текше метр, унция, грамм және т.б.);

      11) J бағанының жолдарында бір заңды тұлғаның шеңберінде әрі қарай өндіру үшін құрылымдық бөлімшеге берілген, минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың басқа түрлерінің көлемі көрсетіледі (тонна, текше метр, унция, грамм және т.б.);

      12) K бағанының жолдарында жеке өндірістік қажеттіліктерге пайдаланылған, минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың басқа түрлерінің көлемі көрсетіледі (тонна, текше метр, унция, грамм және т.б.);

      13) L бағанының жолдарында Салық кодексінің 341-бабы 2-тармағына сәйкес айқындалатын өткізудің орташа бағасы көрсетіледі;

      14) М бағанының жолдарында халықаралық қаржы есептілігі стандарттарына және Қазақстан Республикасы бухгалтерлік есепке алу және қаржы есептілігі туралы заңнамасына сәйкес айқындалатын, сондай пайдалы қазбалар түрлеріне келетін, өндірудің және алғашқы өңдеудің (байытудың) 20 пайыз қосылған өндірістік өзіндік құны көрсетіледі;

      15) N бағанының жолдарында төмендегідей айқындалатын, минералды шикізаттағы пайдалы қазбалардың төленген запастарының салық салынатын көлемінің құны ретінде есептелген салық базасы көрсетіледі:

      Н және L бағандарының туындысы (Н х L) ретінде;

      I, J, K бағандарына М бағанының туындысы ((I + J + K) x M) ретінде;

      жер қойнауын пайдалануға арналған келісімшарт колданысы басталғаннан бастап пайдалы қазбаларды өткізу мүлдем болмаған жағдайда, құны Н және М бағандарының туындысы (M x H) ретінде айқындалады;

      16) О бағанының жолдарында "Трансферттік баға белгілеу туралы" 2008 жылғы 5 шілдедегі Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес айқындалатын минералды шикізаттағы пайдалы қазбалардың өтелген запастарының салық салынатын көлемі құнының ауытқу сомасы көрсетіледі;

      17) P бағанының жолдарында Салық кодексінің 339-бабында сәйкес айқындалған салық ставкасы көрсетіледі;

      18) R бағанының жолдарында Е және F бағандарының және N және Р бағандарының туындысы ((E х F) + (N х Р)) ретінде айқындалатын, пайдалы қазбаларды өндіруге есептелген салықтың сомасы көрсетіледі;

      19) S бағанының жолдарында Салық кодексінің 338-бабы 3-тармағының 1) тармақшасына және Салық кодексінің 338-бабы 6-тармағының 3) тармақшасына сәйкес айқындалатын және Трансферттік баға белгілеу туралы Заңның ережелері ескеріле отырып, салықты түзету көрсетіледі;

      20) Т бағанының жолдарында R және S бағандарының (R+S) сомасы ретінде айқындалатын түзету ескерілгендегі пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      21) U бағанының жолдарында O және P бағандарының туындысы (O x P) ретінде айқындалатын пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      22) V бағанының жолдарында (Т және U) бағандарының сомасы ретінде айқындалатын пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      V бағанының қорытынды сомасы 590.00-нысанының 590.00.001 жолына көшіріледі.

      Егер жер қойнауын пайдаланушы Салық кодексінің 338-бабы 3 - тармағының 1) тармақшасына сәйкес пайдалы қазбаларды өндіру салығы бойынша қосымша декларация табыс еткен жағдайда, V бағанының мәні 590.00-нысанының 590.00.002 жолына көшіріледі.

6. Кең таралған пайдалы қазбаларды қоспағанда және Лондон
металдар биржасында тіркелген, салық кезеңінде бағаның ресми
бағамдары бар пайдалы қазбаларды қоспағанда, құрамында пайдалы
қазбалары бар минералдық шикізатқа пайдалы қазбаларды өндіру
салығын есептеу – 590.04-нысанын жасау

      27. 590.04-нысаны Лондон металдар биржасында тіркелген, салық кезеңінде бағаның ресми бағамдары бар пайдалы қазбаларды қоспағанда, құрамында пайдалы қазбалары бар минералдық шикізатқа пайдалы қазбаларды өндіру салығын есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған.

      28. "Кең таралған пайдалы қазбаларды қоспағанда, минералды шикізаттың көлемі" деген бөлімде:

      1) 590.03.001 жолында Лондон металдар биржасында тіркелген салық кезеңінде олар бойынша бағаның ресми бағамдары бар пайдалы қазбаларды қоспағанда, құрамында пайдалы қазбалары бар өндірілген минералды шикізаттың көлемі көрсетіледі;

      29. "Пайдалы қазбаларды өндіру салығын есептеу" деген бөлімде:

      1) "Минералды шикізаттың атауы" жолында Лондон металдар биржасында тіркелген салық кезеңінде олар бойынша бағаның ресми бағамдары бар пайдалы қазбаларды қоспағанда, құрамында пайдалы қазбалары бар өндірілген минералдық шикізаттың атауы көрсетіледі;

      2) А бағанында жолдың реттік нөмірі көрсетіледі;

      3) В бағанының жолдарында Лондон металдар биржасында тіркелген, салық кезеңінде олар бойынша бағаның ресми бағамдары бар пайдалы қазбаларды қоспағанда, минералдық шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың атауы көрсетіледі;

      4) С бағанының жолдарында минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалардың көлемі көрсетіледі (тонна, текше метр, унция, грамм және т.б.);

      5) D бағанының жолдарында өткізудің орташа бағасы көрсетіледі;

      6) Е бағанының жолдарында халықаралық қаржы есептілігі стандарттарына және Қазақстан Республикасы бухгалтерлік есепке алу және қаржы есептілігі туралы заңнамасына сәйкес айқындалатын, 20 пайыз қосылған, пайдалы қазбалардың осындай түрлеріне келетін, өндіру және алғашқы өңдеудің (байытудың) өндірістік өзіндік құны көрсетіледі;

      7) F бағанының жолдарында С бағаны жолдарының және D бағаны жолдарының (С х D) туындысы ретінде айқындалатын, минералды шикізаттың төленген запастарының салық салынатын көлеміндегі пайдалы қазбалар көлемінің құны ретінде есептелетін салық базасы көрсетіледі. Жер қойнауын пайдалануға арналған келісімшарттың қызмет етуінен бастап алғашқы өңдеуден (байыту) өткен пайдалы қазбалардың өткізілуі мүлде болмағанда, құн С бағанының жолдары және Е бағанының жолдарының (С х Е) туындысы ретінде айқындалады;

      8) G бағанының жолдарында Трансферттік баға белгілеу туралы Заңына сәйкес айқындалған минералды шикізаттағы пайдалы қазбалар өтелген запастарының салық салынатын көлемінің ауытқу сомасы көрсетіледі;

      9) H бағанының жолдарында Салық кодексінің 339-бабында айқындалған салық ставкасы көрсетіледі;

      10) I бағанының жолдарында Трансферттік баға белгілеу туралы Заңының ережелерін ескере отырып, Салық кодексінің 338-бабы 6-тармағының 3) тармақшасына сәйкес алғашқы өңдеуден (байыту) өткен, минералды шикізатқа пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      11) J бағанының жолдарында F және G (O x P) бағандарының туындысы ретінде айқындалатын және Н бағанына ((F х H )+I) ұлғайтылған, алғашқы өңдеуден (байыту) өткен, минералды шикізатқа пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      12) К бағанының жолдарында G және Н бағандарының туындысы (G х Н) ретінде айқындалатын, бастапқы өңдеуден (байыту) өткен минералды шикізатқа пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      13) L бағанының жолдарында J және К сомалары (J + K) ретінде айқындалатын, бастапқы өңдеуден (байыту) өткен минералды шикізатқа пайдалы қазбаларды өндіру салығының сомасы көрсетіледі.

      L бағаны жолының қорытынды сомасы 590.00-нынасының 590.00.001 жолына көшіріледі.

7. Кең таралған пайдалы қазбаларды, жер асты сулары мен шипалы
балшықтарға пайдалы қазбаларды өндіру салығын есептеу –
590.05-нысанын жасау

      30. "Пайдалы қазбаларды өндiру салығын есептеу" деген бөлімде:

      1) А бағанының жолдарында жолдың реттік нөмірі көрсетіледі;

      2) В бағанының жолдарында пайдалы қазбаның коды көрсетіледі;

      3) С бағанының жолдарында өндірілген кең таралған пайдалы қазбалардың, жер асты сулары мен шипалы балшықтардың атауы көрсетіледі;

      4) D бағанының жолдарында кең таралған пайдалы қазбалардың, жер асты сулары мен шипалы балшықтардың салық кезеңі үшін физикалық өндірілген көлемі көрсетіледі (тонна, текше метр, килограмм, грамм);

      5) Е бағанының жолдарында Салық кодексінің 341-бабы 2, 3-тармақтарына сәйкес айқындалатын орташа өткізу бағасы көрсетіледі;

      6) F бағанының жолдарында халықаралық қаржы есептілігі стандарттарына және Қазақстан Республикасы бухгалтерлік есепке алу және қаржы есептілігі туралы заңнамасына сәйкес айқындалатын, 20 пайыз қосылған, өндіру мен алғашқы өңдеуден (байыту) өткізудің өндірістік өзіндік құны көрсетіледі. Жер қойнауын пайдалануға арналған келісімшарттың қолданысқа енгенінен бастап кең таралған пайдалы қазбаларды өткізу мүлдем болмаған жағдайда ғана толтырылады;

      7) G бағанының жолдарында Салық кодексінің 341-бабына сәйкес D және E немесе D және F бағандарының туындысы (D x E) немесе (D x F) ретінде айқындалатын, кең таралған пайдалы қазбаларға, жер асты сулары мен шипалы балшықтарға пайдалы қазбаларды өндіру салығын есептеу үшін салық базасы көрсетіледі;

      8) Н бағанының жолдарында Трансферттік баға белгілеу туралы Заңына сәйкес айқындалған кең таралған пайдалы қазбаларды, жер асты сулары мен шипалы балшықтар құнының ауытқу сомасы көрсетіледі;

      9) I бағанының жолдарында Салық кодексінің 342-бабында айқындалған салықтың ставкасы көрсетіледі;

      10) J бағанының жолдарында G және I бағандарының (G х I) туындысы ретінде айқындалатын, кең таралған пайдалы қазбаларға, жер асты сулары мен шипалы балшықтарға пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      11) К бағанының жолдарында Трансферттік баға белгілеу туралы Заңын ескере отырып, Салық кодексінің 341-бабы 4-тармағына сәйкес айқындалатын, кең таралған пайдалы қазбаларға, жер асты сулары мен шипалы балшықтарға пайдалы қазбаларды өндіру салығының түзету сомасы көрсетіледі;

      12) L бағанының жолдарында L және K бағандарының (L+K) сомасы ретінде айқындалатын, түзету ескере отырып, кең таралған пайдалы қазбаларға, жер асты сулары мен шипалы балшықтарға пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      13) M бағанының жолдарында H және I бағандарының (H+I) сомасы ретінде айқындалатын, кең таралған пайдалы қазбаларға, жер асты сулары мен шипалы балшықтарға пайдалы қазбаларды өндіру салығының сомасы көрсетіледі;

      14) N бағанының жолдарында L және M бағандарының (L+M) сомасы ретінде айқындалатын, түзету ескере отырып, кең таралған пайдалы қазбаларға, жер асты сулары мен шипалы балшықтарға пайдалы қазбаларды өндіру салығының сомасы көрсетіледі.

      N бағанының қорытынды сомасы 590.00-нынасының 590.00.001 жолына көшіріледі.

      31. Пайдалы қазбалардың кодтары:

0001

Сутегі

0002

Гелий

0003

Литий

0004

Бериллий

0005

Бор

0006

Көміртегі

0007

Азот

0008

Оттегі

0009

Фтор

0010

Неон

0011

Натрий

0012

Магний

0013

Алюминий

0014

Кремний

0015

Фосфор

0016

Күкірт

0017

Хлор

0018

Аргон

0019

Калий

0020

Кальций

0021

Скандий

0022

Титан

0023

Ванадий

0024

Хром

0025

Марганец

0026

Темір

0027

Кобальт

0028

Никель

0029

Мыс

0030

Мырыш

0031

Галлий

0032

Германий

0033

Күшән

0034

Селен

0035

Бром

0036

Криптон

0037

Рубидий

0038

Стронций

0039

Иттрий

0040

Цирконий

0041

Ниобий

0042

Молибден

0043

Технеций

0044

Рутений

0045

Родий

0046

Палладий

0047

Күміс

0048

Кадмий

0049

Индий

0050

Қалайы

0051

Сүрме

0052

Теллур

0053

Йод

0054

Ксенон

0055

Цезий

0056

Барий

0057

Лантан

0058

Гафний

0059

Тантал

0060

Вольфрам

0061

Рений

0062

Осмий

0063

Иридий

0064

Платина

0065

Алтын

0066

Сынап

0067

Таллий

0068

Қорғасын

0069

Висмут

0070

Полоний

0071

Астат

0072

Радон

0073

Франций

0074

Радий

0075

Актиний

0076

Резерфодий

0077

Дубний

0078

Сиборгий

0079

Борий

0080

Хассий

0081

Майтнерий

0082

Металлургия үшін кенге жатпайтын шикізат

0083

Қалыптық құмдар

0084

Алаптық шпат

0085

Пегматит

0086

Басқа да алюминий тотығы жыныстары

0087

Әктас

0088

Доломит

0089

Әктасты-доломит жыныстары

0090

Тамақ өнеркәсібі үшін әктас

0091

Басқа да кенге жатпайтын шикізат

0092

Отқа төзімді саздар

0093

Каолин

0094

Вермикулит

0095

Ас тұзы

0096

Жергілікті құрылыс материалдары

0097

Вулкандық кеуек жыныстары

0098

Вулкандық суқұрамдас әйнек

0099

Әйнек тәріздес жыныстар

0100

Перлит

0101

Обсидиан

0102

Малта тас

0103

Қиыршық тас

0104

Гипс

0105

Қиыршық тас-құм аралас

0106

Гипсті тас

0107

Ангидрит

0108

Гажа

0109

Саз

0110

Саз жыныстар (балқуы ауыр және оңай балқитын саздар, суглинкалар, аргиллиттер, алевролиттер, сазды тақтатастар)

0111

Әкбор

0112

Мергель

0113

Мергельді-әкбор жыныстары

0114

Кремний жыныстары (трепел, опоктар, диатомит)

0115

Кварцты-алап шпат жыныстары

0116

Гранит

0117

Диабаз

0118

Мәрмар

0119

Базальт

0120

Басқа тұнбалы, атылған, метаморфиялық жыныстары

0121

Тоқпақ тас

0122

Құм (кварцтық, құрылыс, алап шпаттық)

0123

Құмдық

0124

Табиғи пигменттер

0125

Ұлу тас

0126

Жер асты сулары

0127

Мұнай

0128

Газ

0129

Мұнайгаз конденсаты

0130

Басқалар

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Жұмыспен қамтуға көмектесу, міндетті медициналық сақтандыру,
мемлекеттік әлеуметтік сақтандыру қорларына, зейнетақы төлеу
жөніндегі мемлекеттік орталыққа аударымдардың және автомобиль
жолдарын пайдаланушылардың аударымдары салық есептілігін
(есебін) жасау қағидалары (641.00-нысан)

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1. Жалпы ережелер

      1. Осы Жұмыспен қамтуға көмектесу, міндетті медициналық сақтандыру, мемлекеттік әлеуметтік сақтандыру қорларына, зейнетақы төлеу жөніндегі мемлекеттік орталыққа аударымдардың және автомобиль жолдарын пайдаланушылардың аударымдары салық есептілігін (есебін) жасау қағидалары (641.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық Кодексі) сәйкес әзірленген және Салық кодексінің 308-1-бабында көзделген салық режимінің тұрақтылығына Қазақстан Республикасы кепілдік берген, заңнамамен белгіленген тәртіпте Қазақстан Республикасымен жасалған келісімшарттар (бұдан әрі – келісімшарттар) бойынша жұмыс істейтін салық төлеушілердің жұмыспен қамтуға көмектесу, міндетті медициналық сақтандыру, мемлекеттік әлеуметтік сақтандыру қорларына, зейнетақы төлеу жөніндегі мемлекеттік орталыққа аударымдардың және автомобиль жолдарын пайдаланушылардың аударымдары есебін (бұдан әрі – есеп) жасау тәртібін айқындайды.

      2. Есепті толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      3. Көрсеткіштер болмаған кезде тиісті торкөздері толтырылмайды.

      4. Сомалардың теріс мәндері тиісті жолдың (бағанның) бірінші сол торкөзінде "–" белгісімен көрсетіледі;

      5. Есепті жасау кезінде:

      1) қағаз жеткізгіште – қара не көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      6. Есепке Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      7. Есепті табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      8. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес есептерді табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап бизнес-сәйкестендіру нөмірін міндетті түрде толтыруы тиіс.

2. Есепті жасау (641.00-нысан)

      9. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының тіркеу нөмірі көрсетіледі;

      2) БСН – салық төлеушінің бизнес-сәйкестендіру нөмірі. Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушының бизнес-сәйкестендіру нөмірі көрсетіледі;

      3) салық есептілігі табыс етілетін салық кезеңі – есеп табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі). Есепті тоқсан есепті табыс ету үшін салық кезеңі болып табылады;

      4) салық төлеушінің атауы.

      Құрылтай құжаттарына сәйкес заңды тұлғаның толық атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы заңды тұлғаның құрылтай құжаттарына сәйкес атауы көрсетіледі;

      5) есептің түрі.

      Тиісті торкөздер есепті Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызуды ескере отырып белгіленеді.

      6) хабарламаның нөмірі мен күні.

      Торкөздер Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген есепті түрін тапсырған жағдайда толтырылады;

      7) келісімшарт деректемелері.

      7А жер қойнауын пайдалануға арналған келісімшарттың уәкілетті мемлекеттік орган берген тіркеу нөмірі көрсетіледі;

      7В уәкілетті мемлекеттік органмен жер қойнауын пайдалануға арналған келісімшартты жасасу күні көрсетіледі.

      Есеп әрбір келісімшарт бойынша бөлек жасалады.

      10. "Жұмыспен қамтуға көмектесу қорына аударымдар" деген бөлімде:

      1) 641.00.001А, 641.00.001В, 641.00.001С жолдарында тиісінше есепті кезеңнің 1, 2 және 3-айлары үшін еңбекақы төлеу қорының сомасы көрсетіледі.

      641.00.001D жолында 641.00.001А, 641.00.001В және 641.00.001С жолдарының сомасы ретінде айқындалатын есепті кезең үшін еңбекақы төлеу қорының сомасы көрсетіледі (641.00.001А + 641.00.001В + 641.00.001С).

      641.00.001Е жолында есепті кезең есебінің 641.00.001D және бұрынғы есепті кезең есебінің 641.00.001Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап еңбекақы төлеу қорының сомасы көрсетіледі (641.00.001D + 641.00.001Е);

      2) 641.00.002А, 641.00.002В, 641.00.002С жолдарында тиісінше есепті кезеңнің 1, 2 және 3-айлары үшін жұмыспен қамтуға көмектесу қорына аударымдар есептелмейтін төлемдер сомасы көрсетіледі.

      641.00.002D жолында 641.00.002А, 641.00.002В және 641.00.002С жолдарының сомасы ретінде айқындалатын есепті кезең үшін жұмыспен қамтуға көмектесу қорына аударымдар есептелмейтін төлемдер сомасы көрсетіледі (641.00.002А + 641.00.002В + 641.00.002С).

      641.00.002Е жолында есепті кезең есебінің 641.00.002D және бұрынғы есепті кезең есебінің 641.00.002Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап жұмыспен қамтуға көмектесу қорына аударымдар есептелмейтін төлемдер сомасы көрсетіледі (641.00.002D + 641.00.002Е);

      3) 641.00.003А, 641.00.003В, 641.00.003С жолдарында 641.00.001 және 641.00.002 тиісті жолдарының айырмасы ретінде айқындалатын есепті кезеңнің 1, 2 және 3-айлары үшін еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.001 – 641.00.002).

      641.00.003D жолында 641.00.003А, 641.00.003В және 641.00.003С жолдарының сомасы ретінде айқындалатын есепті кезең үшін еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.003А + 641.00.003В + 641.00.003С).

      641.00.003Е жолында есепті кезең есебінің 641.00.003D және бұрынғы есепті кезең есебінің 641.00.003Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.003D + 641.00.003Е);

      4) 641.00.004А, 641.00.004В, 641.00.004С жолдарында келісімшарттың жасалған күніне байланысты жұмыспен қамтуға жәрдемдесу қорына аударымдар ставкасы көрсетіледі;

      5) 641.00.005А, 641.00.005В, 641.00.005С жолдарында 641.00.003 және 641.00.004 жолдарының тиісті сомаларын көбейту жолымен есепті кезеңнің 1, 2 және 3-айлары үшін жұмыспен қамтуға көмектесу қорына аударымдардың сомалары көрсетіледі (641.00.003 х 641.00.004).

      641.00.005D жолында 641.00.005А, 641.00.005В және 641.00.005С жолдарының сомасы ретінде айқындалатын есепті кезең үшін жұмыспен қамтуға көмектесу қорына аударымдардың сомасы көрсетіледі (641.00.005А + 641.00.005В + 641.00.005С).

      641.00.005Е жолында есепті кезең есебінің 641.00.005D және бұрынғы есепті кезең есебінің 641.00.005Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап жұмыспен қамтуға көмектесу қорына аударымдардың сомасы көрсетіледі (641.00.005D + 641.00.005Е).

      11. "Міндетті медициналық сақтандыру қорына аударымдар" деген бөлімде:

      1) 641.00.006А, 641.00.006В, 641.00.006С жолдарында тиісінше есепті кезеңнің 1, 2 және 3-айлары үшін еңбекақы төлеу қорының сомасы көрсетіледі.

      641.00.006D жолында 641.00.006А, 641.00.006В және 641.00.006С жолдарының сомасы ретінде айқындалатын есепті кезең үшін еңбекақы төлеу қорының сомасы көрсетіледі (641.00.006А + 641.00.006В + 641.00.006С).

      641.00.006Е жолында есепті кезең есебінің 641.00.006D және бұрынғы есепті кезең есебінің 641.00.006Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап еңбекақы төлеу қорының сомасы көрсетіледі (641.00.006D +641.00.006Е);

      2) 641.00.007А, 641.00.007В, 641.00.007С жолдарында тиісінше есепті кезеңнің 1, 2 және 3-айлары үшін міндетті медициналық сақтандыру қорына аударымдар есептелмейтін төлемдер сомасы көрсетіледі.

      641.00.007D жолында 641.00.007А, 641.00.007В және 641.00.007С жолдарының сомасы ретінде айқындалатын есепті кезең үшін міндетті медициналық сақтандыру қорына аударымдар есептелмейтін төлемдер сомасы көрсетіледі (641.00.007А + 641.00.007В + 641.00.007С).

      641.00.007Е жолында есепті кезең есебінің 641.00.007D және бұрынғы есепті кезең есебінің 641.00.007Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап міндетті медициналық сақтандыру қорына аударымдар есептелмейтін төлемдер сомасы көрсетіледі (641.00.007D + 641.00.007Е).

      Міндетті медициналық сақтандыру қорына аударымдар есептелмейтін төлемдер тізбесі Қазақстан Республикасы Үкіметінің 1995 жылғы 22 желтоқсандағы № 1845 қаулысымен бекітілген Міндетті медициналық сақтандыруға сақтандыру төлемдерін алу және есепке алу тәртібі туралы Нұсқаулықтың 9-тармағында келтірілген;

      3) 641.00.008А, 641.00.008В, 641.00.008С жолдарында 641.00.006 және 641.00.007 тиісті жолдарының айырмасы ретінде айқындалатын есепті кезеңнің 1, 2 және 3-айлары үшін еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.006 – 641.00.007).

      641.00.008D жолында 641.00.008А, 641.00.008В және 641.00.008С жолдарының сомасы ретінде айқындалатын есепті кезең үшін еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.008А + 641.00.008В + 641.00.008С).

      641.00.008Е жолында есепті кезең есебінің 641.00.008D және бұрынғы есепті кезең есебінің 641.00.008Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.008D + 641.00.008Е);

      4) 641.00.009А, 641.00.009В, 641.00.009С жолдарында келісімшарттың жасалған күніне байланысты міндетті медициналық сақтандыру қорына аударымдар ставкасы көрсетіледі;

      5) 641.00.010А, 641.00.010В, 641.00.010С жолдарында 641.00.008 және 641.00.009 жолдарының тиісті сомаларын көбейту жолымен есепті кезеңнің 1, 2 және 3-айлары үшін есептелген міндетті медициналық сақтандыру қорына аударымдар сомалары көрсетіледі (641.00.008 х 641.00.009).

      641.00.010D жолында 641.00.010А, 641.00.010В және 641.00.010С жолдарының сомасы ретінде айқындалатын есепті кезең үшін міндетті медициналық сақтандыру қорына аударымдардың сомасы көрсетіледі (641.00.010А + 641.00.010В + 641.00.010С).

      641.00.010Е жолында есепті кезең есебінің 641.00.010D және бұрынғы есепті кезең есебінің 641.00.010Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап міндетті медициналық сақтандыру қорына аударымдардың сомасы көрсетіледі (641.00.010D + 641.00.010Е).

      12. "Мемлекеттік әлеуметтік сақтандыру қорына аударымдар" деген бөлімде:

      1) 641.00.011А, 641.00.011В, 641.00.011С жолдарында тиісінше есепті кезеңнің 1, 2 және 3-айлары үшін еңбекақы төлеу қорының сомасы көрсетіледі.

      641.00.011D жолында 641.00.011А, 641.00.011В және 641.00.011С жолдарының сомасы ретінде айқындалатын есепті кезең үшін еңбекақы төлеу қорының сомасы көрсетіледі (641.00.011А + 641.00.011В + 641.00.011С).

      641.00.011Е жолында есепті кезең есебінің 641.00.011D және бұрынғы есепті кезең есебінің 641.00.011Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап еңбекақы төлеу қорының сомасы көрсетіледі (641.00.011D + 641.00.011Е);

      2) 641.00.012А, 641.00.012В, 641.00.012С жолдарында тиісінше есепті кезеңнің 1, 2 және 3-айлары үшін мемлекеттік әлеуметтік сақтандыру қорына аударымдар есептелмейтін төлемдер сомасы көрсетіледі.

      641.00.012D жолында 641.00.012А, 641.00.012В және 641.00.012С жолдарының сомасы ретінде айқындалатын есепті кезең үшін мемлекеттік әлеуметтік сақтандыру қорына аударымдар есептелмейтін төлемдер сомасы көрсетіледі (641.00.012А + 641.00.012В + 641.00.012С).

      641.00.012Е жолында есепті кезең есебінің 641.00.012D және бұрынғы есепті кезең есебінің 641.00.012Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап мемлекеттік әлеуметтік сақтандыру қорына аударымдар есептелмейтін төлемдер сомасы көрсетіледі (641.00.012D + 641.00.012Е).

      Мемлекеттік әлеуметтік сақтандыру қорына аударымдар есептелмейтін төлемдер тізбесі "Сақтандыру жарнасы есептелмейтiн және мемлекеттiк әлеуметтiк сақтандыру бойынша зейнетақы мен жәрдемақы есептеу үшiн орташа жалақыны анықтаған кезде есепке алынбайтын төлемдер тiзбесiн бекiту туралы" Қазақстан Республикасы Үкіметінің 1997 жылғы 26 наурыздағы № 419 қаулысында келтірілген;

      3) 641.00.013А, 641.00.013В, 641.00.013С жолдарында 641.00.011 және 641.00.012 тиісті жолдарының айырмасы ретінде айқындалатын есепті кезеңнің 1, 2 және 3-айлары үшін еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.011 – 641.00.012).

      641.00.013D жолында 641.00.013А, 641.00.013В және 641.00.013С жолдарының сомасы ретінде айқындалатын есепті кезең үшін еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.013А + 641.00.013В + 641.00.013С).

      641.00.013Е жолында есепті кезең есебінің 641.00.013D және бұрынғы есепті кезең есебінің 641.00.013Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.013D + 641.00.013Е);

      4) 641.00.014А, 641.00.014В, 641.00.014С жолдарында келісімшарттың жасалған күніне байланысты мемлекеттік әлеуметтік сақтандыру қорына аударымдар ставкасы көрсетіледі;

      5) 641.00.015 А, 641.00.015 В, 641.00.015 С жолдарында 641.00.013 және 641.00.014 жолдарының тиісті сомаларын көбейту жолымен есепті кезеңнің 1, 2 және 3-айлары үшін есептелген мемлекеттік әлеуметтік сақтандыру қорына аударымдардың сомалары көрсетіледі (641.00.013 х 641.00.014).

      641.00.015 D жолында 641.00.015 А, 641.00.015 В және 641.00.015 С жолдарының сомасы ретінде айқындалатын есепті кезең үшін мемлекеттік әлеуметтік сақтандыру қорына аударымдардың сомасы көрсетіледі (641.00.015А + 641.00.015В + 641.00.015С).

      641.00.015Е жолында есепті кезең есебінің 641.00.015D және бұрынғы есепті кезең есебінің 641.00.015Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап мемлекеттік әлеуметтік сақтандыру қорына аударымдардың сомасы көрсетіледі (641.00.015D +641.00.015Е).

      13. "Зейнетақы төлеу жөніндегі мемлекеттік орталыққа міндетті зейнетақы жарналары" деген бөлімде:

      1) 641.00.016А, 641.00.016В, 641.00.016С жолдарында тиісінше есепті кезеңнің 1, 2 және 3-айлары үшін еңбекақы төлеу қорының сомасы көрсетіледі.

      641.00.016D жолында 641.00.016А, 641.00.016В және 641.00.016С жолдарының сомасы ретінде айқындалатын есепті кезең үшін еңбекақы төлеу қорының сомасы көрсетіледі (641.00.016А + 641.00.016В + 641.00.016С).

      641.00.016Е жолында есепті кезең есебінің 641.00.016D және бұрынғы есепті кезең есебінің 641.00.016Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап еңбекақы төлеу қорының сомасы көрсетіледі (641.00.016D +641.00.016Е);

      2) 641.00.017А, 641.00.017В, 641.00.017С жолдарында тиісінше есепті кезеңнің 1, 2 және 3-айлары үшін зейнетақы төлеу жөніндегі мемлекеттік орталыққа міндетті зейнетақы жарналары есептелмейтін төлемдер сомасы көрсетіледі.

      641.00.017D жолында 641.00.017А, 641.00.017В және 641.00.017С жолдарының сомасы ретінде айқындалатын есепті кезең үшін зейнетақы төлеу жөніндегі мемлекеттік орталыққа міндетті зейнетақы жарналары есептелмейтін төлемдер сомасы көрсетіледі (641.00.017А + 641.00.017В + 641.00.017С).

      641.00.017Е жолында есепті кезең есебінің 641.00.017D және бұрынғы есепті кезең есебінің 641.00.017Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап зейнетақы төлеу жөніндегі мемлекеттік орталыққа міндетті зейнетақы жарналары есептелмейтін төлемдер сомасы көрсетіледі (641.00.017D + 641.00.017Е).

      Зейнетақы төлеу жөніндегі мемлекеттік орталыққа міндетті зейнетақы жарналары есептелмейтін төлемдер тізбесі Қазақстан Республикасы Министрлер Кабинетiнiң 1994 жылғы 6 қазандағы № 1120 қаулысымен бекітілген Қазақстан Республикасы зейнетақы қорының қаржылары бойынша өзара есеп айырысу, есепке алу және жұмсау операцияларын жүргiзу тәртiбiнің 11-тармағында келтірілген;

      3) 641.00.018А, 641.00.018В, 641.00.018С жолдарында 641.00.016 және 641.00.017 тиісті жолдарының айырмасы ретінде айқындалатын есепті кезеңнің 1, 2 және 3-айлары үшін еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.016 – 641.00.017).

      641.00.018D жолында 641.00.018А, 641.00.018В және 641.00.018С жолдарының сомасы ретінде айқындалатын есепті кезең үшін еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.018А + 641.00.018В + 641.00.018С).

      641.00.018Е жолында есепті кезең есебінің 641.00.018D және бұрынғы есепті кезең есебінің 641.00.018Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап еңбекке ақы төлеудің салық салынатын қорының сомасы көрсетіледі (641.00.018D + 641.00.018Е);

      4) 641.00.019А, 641.00.019В, 641.00.019С жолдарында келісімшарттың жасалған күніне байланысты зейнетақы төлеу жөніндегі мемлекеттік орталыққа міндетті зейнетақы жарналарының ставкасы көрсетіледі;

      5) 641.00.020А, 641.00.020В, 641.00.020С жолдарында 641.00.018 және 641.00.019 жолдарының тиісті сомаларын көбейту жолымен есепті кезеңнің 1, 2 және 3-айлары үшін есептелген зейнетақы төлеу жөніндегі мемлекеттік орталыққа міндетті зейнетақы жарналарының сомалары көрсетіледі (641.00.018 х 641.00.019).

      641.00.020D жолында 641.00.020А, 641.00.020В және 641.00.020С жолдарының сомасы ретінде айқындалатын есепті кезең үшін зейнетақы төлеу жөніндегі мемлекеттік орталыққа міндетті зейнетақы жарналарының сомасы көрсетіледі (641.00.020А + 641.00.020В + 641.00.020С).

      641.00.020Е жолында есепті кезең есебінің 641.00.020D және бұрынғы есепті кезең есебінің 641.00.020Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап зейнетақы төлеу жөніндегі мемлекеттік орталыққа аударылатын міндетті зейнетақы жарналарының сомасы көрсетіледі (641.00.020D + 641.00.020Е).

      14. "Автомобиль жолдарын пайдаланушылардың аударымдары" деген бөлімде:

      1) 641.00.021А, 641.00.021В, 641.00.021С жолдарында "Трансферттік баға белгілеу туралы" Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес түзетуді есепке ала отырып, есепті кезеңнің тиісінше 1, 2 және 3-айлары үшін өткізілген өнім, орындалған жұмыс және көрсетілген қызметтің құны көрсетіледі;

      2) 641.00.021АI, 641.00.021ВI, 641.00.021СI есепті кезеңнің тиісінше 1, 2 және 3-айлары үшін нақты сату бағаларында өткізілген өнім, орындалған жұмыс және көрсетілген қызметтің нақты көлемдері көрсетіледі;

      3) 641.00.021АII, 641.00.021ВII, 641.00.021СII есепті кезеңнің тиісінше 1, 2 және 3-айлары үшін Трансферттік баға белгілеу туралы Заңына сәйкес айқындалатын, өткізілген өнім, орындалған жұмыс және көрсетілген қызметтің баға ауытқуы көрсетіледі.

      641.00.021D жолында 641.00.001АI, 641.00.021ВI және 641.00.021СI жолдарының сомасы ретінде айқындалатын, есепті кезең үшін нақты сату бағаларында өткізілген өнімнің, жасалған жұмыстың және ұсынылған қызметтің нақты көлемі көрсетіледі.

      641.00.021 Е жолында есепті кезең есебінің 641.00.021D және бұрынғы есепті кезең есебінің 641.00.021Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап нақты сату бағасында сатылған өнімнің, жасалған жұмыстың және ұсынылған қызметтің нақты көлемі көрсетіледі.

      Осы жолдар егер келісімшарт 1998 жылғы 8 маусымға дейін жасалған жағдайда толтырылады;

      4) 641.00.022А, 641.00.022В, 641.00.022С Трансферттік баға белгілеу туралы Заңына сәйкес есепті кезеңнің тиісінше 1, 2 және 3-айлары үшін жылдық жиынтық табыс көрсетіледі;

      5) 641.00.022АI, 641.00.022ВI, 641.00.022СI есепті кезеңнің тиісінше 1, 2 және 3-айлары үшін жылдық жиынтық табыс көрсетіледі;

      6) 641.00.022АII, 641.00.022ВII, 641.00.022СII жолдарында Трансферттік баға белгілеу туралы Заңына сәйкес есепті кезеңнің тиісінше 1, 2 және 3-айлары үшін тиісінше есепті кезеңнің 1, 2 және 3-айлары үшін жылдық жиынтық табысты түзету көрсетіледі.

      641.00.022D жолында 641.00.022АI, 641.00.022ВI және 641.00.022СI жодарының сомасы ретінде айқындалатын есепті кезең үшін жылдық жиынтық табыс көрсетіледі.

      641.00.022Е жолында есепті кезең есебінің 641.00.022D және бұрынғы есепті кезең есебінің 641.00.022Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап жылдық жиынтық табыс көрсетіледі.

      Осы жолдар егер келісімшарт 1998 жылғы 8 маусымнан кейін жасалған жағдайда толтырылады;

      1) 641.00.023А, 641.00.023В, 641.00.023С жолдарында 641.00.021 немесе 641.00.022 жолдарында көрсетілген төлемдерді есептеу базасына байланысты автомобиль жолдарын пайдаланушылар аударымдарының ставкасы көрсетіледі;

      2) 641.00.024А, 641.00.024В, 641.00.024С жолдарында 641.00.021 және 641.00.023 немесе 641.00.022 және 641.00.023 жолдарының туындысы ретінде айқындалатын, Трансферттік баға белгілеу туралы Заңға сәйкес түзету ескеріле отырып, бюджетке аударуға жататын автомобиль жолдарын пайдаланушылар аударымдарының сомасы көрсетіледі;

      3) 641.00.024АI, 641.00.024ВI, 641.00.024СI жолдарында автомобиль жолдарын пайдаланушылар аударымдарының сомасы көрсетіледі;

      4) 641.00.024АII, 641.00.024ВII, 641.00.024СII жолдарында Трансферттік баға белгілеу туралы Заңға сәйкес айқындалатын автомобиль жолдарын пайдаланушылар аударымдарының сомасы көрсетіледі;

      641.00.024D жолында 641.00.024А, 641.00.024В және 641.00.024С жолдарының сомасы ретінде айқындалатын есепті кезең үшін автомобиль жолдарын пайдаланушылар аударымдарының сомасы көрсетіледі;

      7) 641.00.024Е жолында есепті кезең есебінің 641.00.024D және бұрынғы есепті кезең есебінің 641.00.024Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап автомобиль жолдарын пайдаланушылар аударымдарының сомасы көрсетіледі;

      15. "Аударымдар сомасы – барлығы" бөлімінде:

      641.00.025А, 641.00.025В, 641.00.025С жолдарында 641.00.005, 641.00.010, 641.00.015, 641.00.020 және 641.00.024 жолдарының тиісті сомалары ретінде айқындалған жоғарыда аталған барлық қорларға аударымдардың сомалары көрсетіледі (641.00.005 + 641.00.010, 641.00.015 + 641.00.020 + 641.00.024).

      641.00.025D жолында 641.00.025А, 641.00.025В және 641.00.025С жолдарының сомасы ретінде айқындалатын есепті кезең үшін жоғарыда аталған барлық қорларға аударымдардың сомасы көрсетіледі (641.00.025А + 641.00.025В + 641.00.025С).

      641.00.025Е жолында есепті кезең есебінің 641.00.025D және бұрынғы есепті кезең есебінің 641.00.025Е жолдарының сомасы ретінде айқындалатын жыл басынан бастап жоғарыда аталған барлық қорларға аударымдардың сомасы көрсетіледі (641.00.025D + 641.00.025Е).

      15. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Басшысының Т.А.Ә." жолында.

      Есепті заңды тұлға тапсырған кезде басшының тегі, аты, әкесінің аты (ол болған кезде) құрылтай құжаттарына сәйкес көрсетіледі;

      2) есептің тапсырылған күні.

      Есептің салық органына табыс етілген күні көрсетіледі;

      3) салық органының коды.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Есепті қабылдаған лауазымды адамының Т.А.Ә." жолында есепті қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) есептің қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес есептің табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы беретін есептің тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Көлік құралдары салығы, жер салығы мен мүлік салығы бойынша
салық есептілігі (декларация) жасау қағидалары (700.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Көлік құралдары салығы, жер салығы мен мүлік салығы бойынша салық есептілігі (декларация) жасау қағидалары (700.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және көлік құралдары салығын, жер салығы мен мүлік салығын есептеуге арналған көлік құралдары салығы, жер салығы мен мүлік салығы бойынша салық есептілігін (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны Салық кодексінің 365, 373, 394-баптарында көрсетілген салық төлеушілер, сондай-ақ Салық кодексінің 407-бабында көрсетілген объектілер бойынша жеке нотариустар, адвокаттар, дара кәсіпкерлер болып табылмайтын жеке тұлғалар толтырады.

      2. Декларация декларацияның өзінен (700.00-нысан) және көлік құралдары салығын, жер салығын салуға байланысты объектілер туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (700.01-ден 700.02-ге дейінгі нысандар) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар тиісті көрсеткіштерді ашуды талап ететін декларациядағы жолдар толтырылған кезде міндетті тәртіпте толтырылады.

      6. Декларацияға қосымшалар оларда көрсетілуге тиіс деректер болмаған жағдайда жасалмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық таңбалар қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "="–тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларация жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен, баспа әріптермен немесе баспа құрылғысымен толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      12. Декларацияны тапсырған кезде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық еспетілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      13. Лизинг шарттары бойынша берілген (алынған) объектілер бойынша декларацияны және оған тиісті қосымшаларды лизинг алушы толтырады және тапсырады.

      14. Пайлық инвестициялық қор активтерiнiң құрамына кiретiн жер салығы мен мүлік салығы салынатын объектiлер бойынша декларацияны пайлық инвестициялық қордың басқарушы компаниясы толтырады және тапсырады.

      15. Концессия шарты бойынша берілген мүлік салығы салынатын объектілер бойынша декларацияны концессионер толтырады және тапсырады.

      16. Декларацияға қосымшалардың (700.01-ден 700.02-ге дейінгі нысандар) "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде осы декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      17. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтырылуы тиіс.

2. Декларацияны жасау

      18. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) көлік құралдары салығы, жер салығы және мүлік салығы бойынша төлеушінің СТН;

      2) көлік құралдары салығы, жер салығы және мүлік салығы бойынша төлеушінің ЖСН/БСН;

      3) салық есептілігі тапсырылатын салық кезеңі (жыл) - декларация тапсырылатын есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің Т.А.Ә. немесе атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес заңды тұлғаның толық атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлік басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес заңды тұлғаның толық атауы көрсетіледі;

      5) декларация түрі.

      Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігі түріне жатқызу есебімен белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген хабарлама бойынша қосымша декларация тапсырылған жағдайда белгіленеді;

      7) салық төлеушінің санаты.

      Торкөздер егер салық төлеуші А, В, С, D жолдарында көрсетілген бір немесе бірнеше санатқа жатқан жағдайда белгіленеді;

      8) келісімшарт жасасқан күн және нөмірі.

      Егер 7 D жолы жер қойнауын пайдалануға арналған келісімшарттың нөмірі мен жасалған күні көрсетіле отырып, белгіленсе, жер қойнауын пайдаланушы толтырады;

      9) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      10) тапсырылған қосымшалар.

      Тапсырылған декларацияға қосымшалардың торкөздері белгіленеді;

      11) қосымшалар парағының саны.

      Мынадай нысандар бойынша тапсырылған декларацияға қосымшалардың парақтарының саны көрсетіледі (араб сандарымен көрсетіледі):

      А жолында – 700.01 қосымшасы бойынша;

      В жолында – 700.02 қосымшасы бойынша.

      19. "Көлік құралдарына салынатын салығы" деген бөлімде:

      1) 700.00.001 жолында 700.00.002 және 700.00.003 жолдарының сомасы ретінде айқындалатын салық кезеңі үшін есептелген салық сомасы барлығы көрсетіледі;

      2) 700.00.002 жолында ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтері үшін арнаулы салық режимі қолданылатын қызмет бойынша есептелген көлік құралдары салығының сомасын қоспағанда, көлік құралдары салығын төлеушілер салық кезеңі үшін есептеген, 700.01.001-ден C бағанының 700.01.028-ге дейінгі жолдардың сомасы ретінде айқындалатын салық сомасы көрсетіледі;

      3) 700.00.003 жолында ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтері үшін арнаулы салық режимі қолданылатын қызмет бойынша көлік құралы салығын төлеушілер салық кезеңі үшін жалпыға бірдей белгіленген тәртіпте есептеген және Салық кодексінің 451-бабына сәйкес 70 пайызға азайтылған, 700.01.001-ден C бағанының 700.01.028-ге дейінгі жолдардың сомасы ретінде айқындалатын салық сомасы көрсетіледі;

      4) 700.00.004 жолында ағымдағы төлемдердің салық кезеңі үшін есептелген сомасы көрсетіледі;

      5) егер 700.00.001 жолында көрсетілген салық кезеңі үшін есептелген салық сомасы 700.00.004 жолында көрсетілген есептелген ағымдағы төлемдердің сомасынан көп болған жағдайда 700.00.005 жолында 700.00.001 және 700.00.004 жолдарының айырмасы ретінде айқындалатын есептеуге салық сомасы көрсетіледі;

      6) егер 700.00.004 жолында көрсетілген салық кезеңі үшін есептелген ағымдағы төлемдер сомасы 700.00.001 жолында көрсетілген есептелген ағымдағы төлемдердің сомасынан көп болған жағдайда 700.00.006 жолында 700.00.004 және 700.00.001 жолдарының айырмасы ретінде айқындалатын азайтуға салық сомасы көрсетіледі.

      20. "Жер салығы" деген бөлімде:

      1) 700.00.007 жолында жер учаскесіне сәйкес келетін бюджет сыныптамасы кодының тұсына 700.02 барлық нысандарының әрбір бюджет сыныптамасының коды бойынша 700.02.009 І және 700.02.009 ІІ жолдарының сомасы ретінде айқындалатын, салық кезеңі үшін есептелген салық сомасы көрсетіледі;

      2) 700.00.008 жолында жер учаскесіне сәйкес келетін бюджет сыныптамасы кодының тұсына жыл басына жер учаскесі бойынша салық төлеуші табыс еткен жер салығы және мүлік салығы бойынша ағымдағы төлемдер есебі (701.01) G бағанының 104303, 104304, 104305, 104306, 104307, 104308 жолдарының мәні қосу (алу) салық кезеңі ішінде бюджет сыныптамасының кодтары бойынша салық міндеттемелері өзгерген кезде табыс етілген жер салығы және мүлік салығы бойынша ағымдағы төлемдер есебінің (701.01) барлық нысандары бойынша G бағанының мәні ретінде айқындалатын салық кезеңі үшін есептелген ағымдағы төлемдер сомасы көрсетіледі;

      3) егер әрбір бюджет сыныптамасының коды бойынша 700.00.007 жолында көрсетілген салық кезеңі үшін есептелген жер салығы сомасы әрбір бюджет сыныптамасының коды бойынша 700.00.008 жолында көрсетілген салық кезеңі үшін есептелген ағымдағы төлемдер сомасынан көп болған жағдайда, әрбір бюджет сыныптамасының коды бойынша 700.00.009 жолында есептеуге (+) салық сомасы көрсетіледі;

      4) егер әрбір бюджет сыныптамасының коды бойынша 700.00.008 жолында көрсетілген салық кезеңі үшін есептелген ағымдағы төлемдер сомасы әрбір бюджет сыныптамасының коды бойынша 700.00.007 жолында көрсетілген салық кезеңі үшін есептелген салықтардың сомасынан көп болған жағдайда, әрбір бюджет сыныптамасының коды бойынша 700.00.010 жолында азайтуға ( ) салық сомасы көрсетіледі.

      21. "Мүлік салығы" деген бөлімде:

      1) 700.00.011 I жолында 104101 бюджеттік сыныптамасының коды бойынша барлық санаттағы салық төлеушілермен ағымдағы салық кезеңі үшін есептелген мүлік салығының сомасы көрсетіледі;

      2) 700.00.011 II жолында ауыл шаруашылығы өнімдерін, акваөсіру өнімдерін (балық шаруашылығы) өндіруші заңды тұлғалар және селолық тұтыну кооперативтері үшін арнаулы салық режимін қолданатын төлеушілермен жалпыға бірдей белгіленген тәртіпте және Салық кодексінің 451-бабына сәйкес 70-пайызға төмендетіліп салық кезеңіне есептелген салық сомасы көрсетіледі;

      3) 700.00.011 III жолында 104102 бюджет сыныптамасының коды бойынша салық төлеушілермен салық кезеңі үшін есептелген мүлік салығының сомасы көрсетіледі;

      4) 700.00.012 I жолында ағымдағы салық кезеңі үшін барлық тапсырылған 701.01-нысандар бойынша жер салығы мен мүлік салығы бойынша ағымдағы төлемдердің есебінің (701.01) G бағанының 104101 жолдарын жиынтықтау арқылы айқындалатын салық кезеңі үшін есептелген ағымдағы төлемдердің сомасы көрсетіледі.

      5) егер әрбір бюджет сыныптамасының коды бойынша 700.00.011 жолында көрсетілген салық кезеңі үшін есептелген салық сомасы 700.00.012 жолында көрсетілген есептелген ағымдағы төлемдер сомасынан көп болған жағдайда, 700.00.013 жолында 700.00.011 және 700.00.012 жолдарының айырмасы ретінде айқындалатын есептеуге салық сомасы көрсетіледі;

      6) егер 700.00.012 жолында көрсетілген салық кезеңі үшін есептелген ағымдағы төлемдер сомасы 700.00.011 жолында көрсетілген есептелген салық сомасынан көп болған жағдайда, 700.00.014 жолында 700.00.12 және 700.00.011 жолдарының айырмасы ретінде айқындалатын, азайтуға салық сомасы көрсетіледі.

      22. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес салық төлеушінің (басшының) тегі, аты, әкесінің аты (болған кезде) көрсетіледі. Егер декларацияны жеке тұлға тапсыратын болса, жолда жеке басын куәландыратын құжаттарға сәйкес толтырылатын салық төлеушінің тегі, аты, әкесінің аты (болған кезде) қамтылуы тиіс;

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде мүлікті сенімгерлікпен басқару шартына сәйкес сенімгерлікпен басқарушының немесе сенімгерлікпен басқару туындайтын басқа жағдайларда пайда алушының тегі, аты, әкесінің аты (болған кезде) көрсетіледі;

      2) декларацияның тапсырылған күні.

      Декларацияны салық органына табыс еткен ағымдағы күн көрсетіледі;

      3) салық органының коды.

      Салық салу объектісінің орналасқан және (немесе) тіркеу орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды тұлғаның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (болған кезде) көрсетіледі;

      5) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы беретін декларацияның тіркеу нөмірі көрсетіледі.

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымында қойылған пошта штемпелінің күні көрсетіледі.

3. Көлік құралдарына салынатын салық – 700.01-нысанын жасау

      23. Аталған декларацияға қосымша Салық кодексінің 13-бөліміне сәйкес салық төлеушілердің көлік құралдары салығын есептеуге арналған. 700.01-нысаны салық кезеңі ішінде меншік құқығындағы, шаруашылық жүргізу құқығындағы, жедел басқару құқығындағы, сондай-ақ қаржы лизингі шарты бойынша берілген (алынған) жиынтық барлық көлік құралдары бойынша салық төлеушімен толтырылады. Қосымша жеке толтырылады:

      1) арнаулы салық режимі қолданылатын қызметте пайдаланылатын көлік құралдары бойынша;

      2) арнаулы салық режимі қолданылатын қызметте пайдаланылмайтын көлік құралдары бойынша бөлек жасалады;

      24. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) көлік құралдары салығын төлеушінің СТН;

      2) көлік құралдары салығын төлеушінің БСН;

      3) салық кезеңі (жыл) – салық есептілігі табыс етілетін есепті салық кезеңі;

      4) 4-жолды Салық кодексінің 448-452-баптарына сәйкес ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтеріне арналған арнаулы салық режимін қолданатын салық төлеушілер толтырады және көлік құралдарына қатысты қолданылатын салық салу режимінің түрі көрсетіледі:

      4 А торкөзін арнаулы салық режимі қолданылатын қызметте пайдаланылмайтын көлік құралдары бойынша салық төлеушілер белгілейді;

      4 В торкөзін арнаулы салық режимі қолданылатын қызметте пайдаланылатын көлік құралдары бойынша салық төлеушілер белгілейді;

      25. "Көлік құралдары салығын есептеу" деген бөлімде:

      1) "көлік құралдарының түріне (санаттарына) қарай салық салу объектісі" А бағанында көлік құралдары көлік құралдарының түріне (санаттарына) қарай бөлініп және Салық кодексінің 367-бабында белгіленген көлік құралының мінездемесі мен салық ставкасына қарай топтастырылып көрсетіледі;

      700.01.001-ден 700.01.004-ге дейінгі жолдарда "Тіркемелерді есепке алмағанда, жүк таситын және арнаулы автомобильдер" 1-кіші бөлімі бойынша ақпарат көрсетіледі;

      700.01.005 жолда "Тракторлар, өздігінен жүретін ауыл шаруашылығы, мелиорациялық және жол құрылысы машиналары мен механизмдері, жүріп өту мүмкіндігі жоғары арнайы машиналар және жалпыға ортақ пайдаланылатын автомобиль жолдарында жүруге арналмаған басқа да автокөлік құралдары" 2-кіші бөлімі бойынша ақпарат көрсетіледі;

      700.01.006-ден 700.01.008-ге дейінгі жолдарда "Автобустар" 3-кіші бөлімі бойынша ақпарат көрсетіледі;

      700.01.009-ден 700.01.010-ге дейінгі - жолдарда "Мотоциклдер, мотороллерлер, мотошаналар, шағын кемелер" 4-кіші бөлімі бойынша ақпарат көрсетіледі;

      700.01.011-ден 700.01.014-ге дейінгі жолдарда "Катерлер, кемелер, буксирлер, баржалар, яхталар" 5-кіші бөлімі бойынша ақпарат көрсетіледі;

      700.01.015-ден 700.01.021-ге дейінгі жолдарда "Жеңіл автомобильдер" 6-кіші бөлімі бойынша ақпарат көрсетіледі;

      700.01.022-ден 700.01.024-ге дейінгі жолдарда "1999 жылдың 1 сәуірінен кейін Қазақстан Республикасының шегiнен тыс жерлерден сатып алынған ұшу аппараттары" 7-кіші бөлімі бойынша ақпарат көрсетіледі;

      700.01.025-ден 700.01.027-ге дейінгі жолдарда "1999 жылдың 1 сәуіріне дейiн сатып алынған, сондай-ақ 1999 жылдың 1 сәуірінен кейiн сатып алынған және Қазақстан Республикасында 1999 жылдың 1 сәуіріне дейiн пайдалануда болған ұшу аппараттары" 8-кіші бөлімі бойынша ақпарат көрсетіледі;

      700.01.028 жолда "Темір жол тартқыш және мотор-вагондық жылжымалы құрамдар" 9-кіші бөлімі бойынша ақпарат көрсетіледі.

      2) 700.01.001-ден 700.01.028-ге дейінгі жолдарда:

      В бағанында – жылына көлік құралдарының саны;

      С бағанында – нақты иелік ету кезеңі үшін салық сомасы көрсетіледі;

      D бағанында – "Жеңіл автомобильдер" кіші бөлімі бойынша двигатель көлемінің жиынтық асып кетуі жөнінде, G "1999 жылдың 1 сәуірінен кейiн Қазақстан Республикасының шегiнен тыс жерлерден сатып алынған ұшу аппараттары", Н "1999 жылдың 1 сәуіріне дейiн сатып алынған, сондай-ақ 1999 жылдың 1 сәуірінен кейiн сатып алынған және (немесе) Қазақстан Республикасында 1999 жылдың 1 сәуіріне дейiн пайдалануда болған ұшу аппараттары", І "Теміржол тартқыш және мотор-вагондық жылжымалы құрамы" кіші бөлімдері бойынша жиынтық қуаты бойынша анықтамалық ақпарат;

      Е бағанында - нақты иелік ету айларының жалпы саны бойынша анықтамалық ақпарат көрсетіледі.

4. Жер салығы - 700.02-нысанын жасау

      26. Бұл қосымша Салық кодексінің 14-бөліміне сәйкес салық төлеушілердің жер салығын есептеуіне арналған. 700.02-нысаны салық кезеңі ішінде меншік, тұрақты жер пайдалану, бастапқы өтеусіз уақытша жер пайдалану құқығындағы әрбір жер учаскесі үшін жасалады.

      27. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) жер салығын төлеушінің СТН;

      2) жер салығын төлеушінің ЖСН/БСН;

      3) құрылымдық бөлімшесі филиал, өкілдік болып табылатын заңды тұлғаның СТН.

      Бұл жол егер құрылымдық бөлімше дербес төлеуші болып танылған жағдайда толтырылады;

      4) құрылымдық бөлімшесі филиал, өкілдік болып табылатын заңды тұлғаның БСН;

      5) салық кезеңі (жыл) – салық есептілігі табыс етілетін есепті салық кезеңі.

      28. "Жер салығын есептеу" деген бөлімде:

      1) 700.02.001 жолында Салық кодексінің 375 және 376-баптарына сәйкес жер салығы салынатын объекті болып табылатын жер учаскесінің орналасқан жері (жер учаскесіне ортақ үлестік меншік кезінде - жер үлесі) көрсетіледі;

      2) 700.02.002 жолында сәйкестендіру құжаттары негізінде жер учаскесінің кадастрлық нөмірі көрсетіледі;

      3) 700.02.003 жолында жер учаскесіне сәйкестендіру құжаттарына сәйкес жер учаскесінің жалпы ауданы көрсетіледі. Салық кодексінің 374-бабы 2-тармағында айқындалған салық төлеушілер нақты иелігіндегі және пайдалануындағы жер учаскесінің жалпы ауданын көрсетеді;

      4) 700.02.003 І жолында Салық кодексінің 375-бабының 2-тармағына сәйкес жер салығы салынбайтын жер учаскесінің ауданы көрсетіледі;

      5) 700.02.003 ІІ жолында 700.02.003 және 700.02.003 І жолдарының айырмасы ретінде айқындалатын жер салығы салынуы тиіс жер учаскесінің ауданы көрсетіледі;

      6) 700.02.004 жолында Салық кодексінің 387-бабының 1-тармағына сәйкес салық кезеңі үшін жергілікті өкілдік органның шешімімен белгіленген жер салығының ставкасын арттыру немесе төмендету мөлшері (пайыздарда) көрсетіледі;

      7) 700.02.005 жолында Салық кодексінің 386-бабына сәйкес салық кезеңіне жергілікті өкілдік органның шешімдеріне сәйкес автотұрақтар, автожанармай құю станциялары, казино орналасқан жер учаскелеріне белгіленген жер салығының ставкасын арттыру мөлшері көрсетіледі;

      8) 700.02.006 жолында тиісті салық төлеушілер үшін Салық кодексінің 387-бабының 2, 3-тармақтарында белгіленген коэффициент көрсетіледі;

      9) 700.02.007 жолында арнаулы экономикалық аймақ аумақтарында қызметін жүзеге асыратын салық төлеушілерге арналған, Салық кодексінің 387-бабының 5-тармағында белгіленген коэффициент көрсетіледі;

      10) 700.02.008 жолында 700.02.004, 700.02.005, 700.02.006 және 700.02.007 жолдарында көзделген базалық салық ставкасын түзетулер ескеріле отырып, жер салығының ставкасы көрсетіледі;

      11) 700.02.009 І жолында (700.02.003 ІІ х 700.02.008/12) х нақты жер учаскесіне иелік ету кезеңінің айлар саны формуласы бойынша айқындалатын салық кезеңі үшін есептелген салық сомасы көрсетіледі.

      Салық төлеушіге инвестициялық салық преференцияларын қолдануға арналған келісімшартқа сәйкес жер салығы бойынша инвестициялық салық преференциялары берілген жағдайда бюджетке төленуі тиіс жер салығының сомасы 100 пайызға кемітіледі және тиісінше, бұл жолда 0 көрсетіледі;

      12) 700.02.009 ІІ жолында (700.02.003 ІІ х 700.02.008/12) х салық кезеңінде нақты жер учаскесіне иелік ету немесе пайдалану айларының саны х 0,3 формуласы бойынша айқындалатын, Салық кодексінің 451-бабында көзделген ерекшеліктер ескеріле отырып, төлеуге жататын салық кезеңі үшін есептелген салық сомасы көрсетіледі;

      13) 700.02.010 жолында уәкілетті мемлекеттік орган бекіткен жер салығының тиісті бюджет сыныптамасының коды көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Көлік құралы салығы бойынша ағымдағы төлемдер салық есептілігін
(есебін) жасау қағидалары (701.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Көлік құралдары салығы бойынша салық есептілігін ағымдағы төлемдер (есебін) жасау қағидалары (701.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және ағымдағы салық кезеңінің 1 шілдесіне дейін меншік құқығындағы, шаруашылықты жүргізу құқығындағы немесе жедел басқару құқығындағы көлік құралдары бойынша, сондай-ақ қаржы лизингі шарты бойынша берілген (алынған) көлік құралдары бойынша көлік құралы салығын есептеуге арналған көлік құралы салығы бойынша ағымдағы төлемдер салық есептілігі нысанын (есебін) (бұдан әрі – есеп) жасау тәртібін айқындайды. Есепті Салық кодексінің 365-бабына сәйкес заңды тұлғалар толтырады.

      2. Есепті толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      3. Көрсеткіштер болмаған кезде есептің тиісті торкөздері толтырылмайды.

      4. Осы Қағидаларда мынадай арифметикалық таңбалар қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      5. Сомалардың теріс мәндері тиісті жолдың бірінші сол жақ торкөзінде "–" белгісімен белгіленеді.

      6. Есепті жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      7. Қаржы лизингі шарттары бойынша берілген (алынған) объектілер бойынша есепті лизинг алушы толтырады және табыс етеді.

      8. Есепке Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      9. Есепті тапсырған кезде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      10. Қосымшаның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде есептің "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      11. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес есепті табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін (бизнес-сәйкестендіру нөмірін) міндетті түрде толтыруы тиіс.

2. Есепті жасау (701.00-нысан)

      12. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) көлік құралы салығы бойынша төлеушінің СТН;

      2) көлік құралы салығы бойынша төлеушінің ЖСН/БСН көрсетіледі;

      3) салық есептілігі табыс етілетін салық кезеңі (жыл) – есеп берілетін есепті салық кезеңі (араб сандарымен көрсетіледі).

      4) салық төлеушінің Т.А.Ә. немесе атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес заңды тұлғаның толық атауы көрсетіледі;

      5) есептің түрі.

      Тиісті торкөздер есепті Салық кодексінің 63-бабында көрсетілген салық есептілігі түріне жатқызу есебімен белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Торкөздер Салық кодексінің 63-бабының 3-тармағы 4) тармақшасында көзделген хабарлама бойынша қосымша есепті табыс еткен жағдайда толтырылады.

      7) салық төлеушінің санаты.

      Торкөздер, егер салық төлеуші А, В, С жолдарында көрсетілген бір немесе бірнеше санаттарға жатқан жағдайда толтырылады;

      8) валюта коды.

      "Кедендік декларацияларды толтыру үшін пайдаланатын жіктеушілер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі.

      13. "Көлік құралдары салығы бойынша ағымдағы төлемдерді есептеу" деген бөлімде:

      701.00.001 жолында Салық кодексінің 369-бабында белгіленген мерзімде төлеуге тиісті көлік құралдары салығы бойынша ағымдағы төлемдер салық төлеушімен есептелген жалпы сомасы көрсетіледі.

      14. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес салық төлеушінің (басшының) тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) есептің тапсырылған күні.

      Салық органына есептің тапсырудың ағымдағы күні көрсетіледі;

      3) салық органының коды.

      Салық салу объектісінің тіркеу орны бойынша салық органының коды көрсетіледі;

      4) "Есепті қабылдаған лауазымды адамның Т.А.Ә." жолында есепті қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) есептің қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес есепті табыс еткен күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы беретін есептің тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымында қойылған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Жер салығы мен мүлік салығы бойынша ағымдағы төлемдер салық
есептілігін (есебін) жасау қағидалары (701.01-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Жер салығы мен мүлік салығы бойынша ағымдағы төлемдер салық есептілігін (есебін) жасау қағидалары (701.01-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және салық кезеңінің басында бар салық салу объектілері бойынша және салық кезеңі ішінде салық міндеттемелері өзгерген кезде жер салығы мен мүлік салығын есептеуге арналған жер салығы мен мүлік салығы бойынша ағымдағы төлемдердің салық есептілігі нысанын (есепті) (бұдан әрі – есеп) жасау тәртібін айқындайды. Есепті Салық кодексінің 373, 394-баптарында көрсетілген жеке және заңды тұлғалар жасайды.

      2. Есепті толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      3. Көрсеткіштер болмаған кезде есептің тиісті торкөздері толтырылмайды.

      4. Осы Қағидаларда мынадай арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      5. Сомалардың теріс мәндері есептің тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      6. Есептерді жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      7. Пайлық инвестициялық қор активтерінің құрамына кіретін объектілер бойынша есепті пайлық инвестициялық қордың басқарушы компаниясы толтырады және табыс етеді.

      8. Концессия шарты бойынша берілген объектілер бойынша есепті концессионер толтырады және табыс етеді.

      9. Есепке Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      10. Есепті беру кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      11."Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес есепті табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс.

2. Есепті жасау (701.01-нысан)

      12. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) жер салығы және мүлік салығы бойынша төлеушінің СТН;

      2) жер салығы және мүлік салығы бойынша төлеушінің ЖСН/БСН;

      3) салық есептілігі тапсырылатын кезең (жыл) – есеп берілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің Т.А.Ә. немесе атауы. Жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес заңды тұлғаның толық атауы көрсетіледі;

      5) есептің түрі.

      Тиісті торкөздер есепті Салық кодексінің 63-бабында көрсетілген салық есептілігі түріне жатқызу есебімен белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Торкөздер Салық кодексінің 63-бабының 3-тармағы 4) тармақшасында көзделген хабарлама бойынша қосымша есепті табыс еткен жағдайда толтырылады;

      7) салық төлеушінің санаты.

      Торкөздер, егер салық төлеуші А, В, жолдарында көрсетілген бір немесе бірнеше санаттарға жатқан жағдайда толтырылады;

      8) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі.

      13. "Жер салығы және мүлік салығы бойынша ағымдағы төлемдерді есептеу" деген бөлімде:

      1) А бағанында жер салығы және мүлік салығының бюджет сыныптамасының тиісті кодтары көрсетіледі;

      2) В бағанында салықтардың атауы көрсетіледі;

      3) C, D, E, F, G жолдарында жер учаскесінің бюджет сыныптамасының кодына сәйкес келетін бір санаттағы бірнеше жер учаскесі болған жағдайда көрсетілген жер учаскелері бойынша ағымдағы төлемдердің жалпы сомасы көрсетіледі;

      4) салық кезеңінің басындағы салық салу объектісі бойынша есепті тапсыру кезінде С бағанында жер учаскесі және мүлікке сәйкес бюджет сыныптамасы кодының алдына салық кезеңінің 25 ақпанынан кешіктірмей төленуге жататын ағымдағы төлемдер сомасы көрсетіледі.

      Салық міндеттемесі өзгерген жағдайда есепті тапсырған кезде С бағанында жер учаскесі және мүлікке сәйкес бюджет сыныптамасы кодының алдына салық кезеңінің 25 ақпанынан кешіктірмей төленуге (+), азайтуға (–) жататын ағымдағы төлемдер сомасы көрсетіледі;

      5) салық кезеңінің басындағы салық салу объектісі бойынша есепті тапсыру кезінде D бағанында жер учаскесі және мүлікке сәйкес бюджет сыныптамасы кодының алдына салық кезеңінің 25 мамырынан кешіктірмей төленуге жататын ағымдағы төлемдер сомасы көрсетіледі.

      Салық міндеттемесі өзгерген жағдайда есепті тапсырған кезде D бағанында жер учаскесі және мүлікке сәйкес бюджет сыныптамасы кодының алдына салық кезеңінің 25 мамырынан кешіктірмей төленуге (+), азайтуға (–) жататын ағымдағы төлемдер сомасы көрсетіледі;

      6) салық кезеңінің басындағы салық салу объектісі бойынша есепті тапсыру кезінде E бағанында жер учаскесі және мүлікке сәйкес бюджет сыныптамасы кодының алдына салық кезеңінің 25 тамызынан кешіктірмей төленуге жататын ағымдағы төлемдер сомасы көрсетіледі.

      Салық міндеттемесі өзгерген жағдайда есепті тапсырған кезде E бағанында жер учаскесі және мүлікке сәйкес бюджет сыныптамасы кодының алдына салық кезеңінің 25 тамызынан кешіктірмей төленуге (+), азайтуға (–) жататын ағымдағы төлемдер сомасы көрсетіледі;

      7) салық кезеңінің басындағы салық салу объектісі бойынша есепті тапсыру кезінде F бағанында жер учаскесі және мүлікке сәйкес бюджет сыныптамасы кодының алдына салық кезеңінің 25 қарашадан кешіктірмей төленуге жататын ағымдағы төлемдер сомасы көрсетіледі.

      Салық міндеттемесі өзгерген жағдайда есепті тапсырған кезде F бағанында жер учаскесі және мүлікке сәйкес бюджет сыныптамасы кодының алдына салық кезеңінің 25 қарашадан кешіктірмей төленуге (+), азайтуға (–) жататын ағымдағы төлемдер сомасы көрсетіледі;

      8) салық кезеңінің басындағы салық салу объектісі бойынша есепті тапсыру кезінде G бағанында алдағы салық кезеңі үшін төленуге жататын ағымдағы төлемдер сомасы көрсетіледі.

      Салық міндеттемесі өзгерген жағдайда есепті тапсырған кезде G бағанында жер учаскесі алдағы салық кезеңі үшін төленуге (+), азайтуға (–) жататын ағымдағы төлемдер сомасы көрсетіледі.

      14. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес салық төлеушінің (басшының) тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) есептің тапсырылған күні.

      Салық органына есептің тапсырған ағымдағы күні көрсетіледі;

      3) салық органының коды.

      Салық салу объектісінің орналасқан жері бойынша салық органының коды көрсетіледі;

      4) "Есепті қабылдаған лауазымды адамының Т.А.Ә." жолында есепті қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) есептің қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес есептің табыс етілген күні көрсетіледі.

      6) құжаттың кіріс нөмірі.

      Салық органы беретін есептің тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Ойын бизнесі салығы және тіркелген салық бойынша салық
есептілігін (декларацияны) жасау қағидалары (710.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Ойын бизнесі салығы және тіркелген салық бойынша салық есептілігін (декларацияны) жасау қағидалары (710.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және ойын бизнесі салығын және тіркелген салықты есептеуге арналған ойын бизнесі салығы және тіркелген салық бойынша салық есептілігі нысанын (декларацияны) жасау (бұдан әрі – декларация) тәртібін айқындайды. Декларацияны Салық кодексінің 411 және 420-баптарында айқындалған ойын бизнесі саласында қызмет көрсету бойынша қызметті жүзеге асыратын дара кәсіпкерлер мен заңды тұлғалар жасайды.

      2. Декларация декларацияның өзінен (710.00-нысан) және оған салық міндеттемесін есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған қосымшалардан (710.01-нысан және 710.02-нысан) тұрады.

      3. Декларацияны толтыру кезінде түзетулерге, тазартуларға және өшіруге жол берілмейді.

      4. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар тиісті көрсеткіштерді ашуды талап ететін декларациядағы жолдар толтырылған кезде міндетті тәртіпте толтырылады.

      6. Декларацияға қосымша декларациядағы оларда көрсетілуге тиіс деректер болмаған жағдайда жасалмайды.

      7. Декларацияға қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда, декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық таңбалар қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларация жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабының 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      12. Декларацияны тапсырған кезде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      13. Қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларация табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (710.00-нысаны)

      15. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі);

      3) салық төлеушінің Т.А.Ә. немесе атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдайда) немесе құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін мүлікті сенімгерлікпен басқару шартына сәйкес немесе сенімгерлікпен басқару туындайтын өзге жағдайларда сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      4) салық есептілігі табыс етілетін салық кезеңі (араб сандарымен көрсетіледі);

      5) декларацияның түрі. Тиісті торкөздер декларацияның Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызылуы ескеріле отырып, белгіленеді;

      6) хабарламаның нөмірі мен күні. А және В торкөздері Салық кодексінің 63-бабының 3-тармағы 4) тармақшасында көзделген декларация түрін тапсырған жағдайда толтырылады;

      7) салық төлеушінің санаты.

      Торкөздер, егер төлеуші А немесе B жолда көрсетілген санаттардың біріне жататын болса белгіленеді;

      А – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарушы болып табылатын салық төлеуші;

      В – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарудың құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын салық төлеуші;

      8) төлеушінің санаты.

      А - ойын бизнесі салығының төлеушісі болып табылатын салық төлеуші;

      В - тіркелген салық төлеушісі болып табылатын салық төлеуші;

      Егер салық төлеуші бір мезгілде ойын бизнес салығы және тіркелген салық төлеушісі болып табылса А және В торкөздерінің екеуі де белгіленеді;

      9) "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес валюта коды;

      10) табыс етілген қосымшалардың саны.

      16. "Ойын бизнесіне салынатын салық" деген бөлімде:

      1) 710.00.001 жолында барлық 710.01-нысандары бойынша 710.01.007 С жолынан көшірілетін салық кезеңі үшін бюджетке төленуге тиіс есептелген ойын бизнесі салығының жалпы сомасы көрсетіледі;

      2) 710.00.002 жолында барлық 710.01-нысандары бойынша 710.01.012 С жолынан көшірілетін салық кезеңі үшін бюджетке төленуге тиіс есептелген қосымша төлемнің жалпы сомасы көрсетіледі.

      17. "Тіркелген салық" деген бөлімде:

      710.00.003 жолында барлық 710.02-нысандары бойынша 710.02.007 С жолынан көшірілетін салық кезеңі үшін бюджетке төленуге тиіс есептелген ойын бизнесі салығының жалпы сомасы көрсетіледі;

      18. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі. Егер декларацияны жеке тұлға тапсырған жағдайда жолда салық төлеушінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі, деректер жеке басын куәландыратын құжаттарға сәйкес толтырылады;

      2) декларацияның салық органына тапсырылған күні;

      3) жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамының Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) Салық кодексінің 584-бабы 2-тармағына сәйкес декларация табыс етілген күн көрсетіледі;

      6) құжаттың кіріс нөмірі көрсетіледі. Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      7) пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. 710.01-нысанын жасау

      19. 710.01-нысаны салық кезеңі үшін (тоқсан) Салық кодексінің412-бабында айқындалған барлық салық салынатын объектілер (олар ол болған жағдайда) бойынша ойын бизнесі салығының есептелген сомасы туралы ақпараттарды көрсетуге арналған.

      20. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде:

      1) 4-жолда мөлшері "2011 – 2013 жылдарға арналған республикалық бюджет туралы" 2010 жылғы 29 қарашадағы Қазақстан Республикасының Заңымен тиісті қаржы жылына белгіленетін АЕК – айлық есептік көрсеткіш көрсетіледі;

      2) 5 А торкөзі айдың 15-не дейін енгізілген толық ай пайдалануында болған және 15-нен кейін шығарылған салық салу объектілері болған кезде белгіленеді;

      3) 5 В торкөзі айдың 15-нен кейін енгізілген және 15-не дейін шығарылған салық салу объектілері болған кезде белгіленеді.

      Салық кезеңінде салық салу объектілерінің болуына қарай торкөздердің бірі ғана белгіленеді.

      Әрбір белгіленген торкөз бойынша 710.01-нысаны бойынша бөлек қосымша толтырылады.

      21. "Бюджетке төленуге жататын ойын бизнесі салығын есептеу" деген бөлім мынадай жолдардан тұрады 710.01.001 – ойын үстелі, 710.01.002 – ойын автоматы, 710.01.003 – тотализатор кассасы, 710.01.004 – тотализатордың электронды кассасы, 710.01.005 – букмекерлік кеңсе кассасы, 710.01.006 – букмекерлік кеңсенің электронды кассасы, 710.01.007 – ойын бизнесі салығы – барлығы.

      Бұл жолдарда:

      1) А бағанында – салық кезеңінің әр айы үшін салық салынатын объектілердің саны көрсетіледі;

      2) В бағанында – Салық кодексінің 413-бабына сәйкес айқындалатын салық салынатын объектінің тиісті түріне қолданылатын ойын бизнесі салығының ставкасы теңгеде көрсетіледі.

      Айдың 15-не дейін енгізілген толық ай пайдалануында болған және 15-нен кейін шығарылған салық салу объектілері бойынша теңгедегі салық ставкасы әрбір салық салу объектісі бойынша АЕК-те белгіленген салық ставкасы мен "Салық төлеуші туралы жалпы ақпарат" бөлімінің "АЕК" торкөзінде көрсетілген АЕК мөлшері туындысы ретінде айқындалады.

      Айдың 15-нен кейін енгізілген және 15-не дейін шығарылған салық салу объектілері бойынша теңгедегі салық ставкасы әрбір салық салу объектісі бойынша АЕК-те белгіленген салық ставкасы мен "Салық төлеуші туралы жалпы ақпарат" бөлімінің "АЕК" торкөзінде көрсетілген АЕК мөлшері туындысының 1/2 ретінде айқындалады;

      3) С бағанында – А бағаны мен В бағаны тиісті жолдарының туындысы ретінде айқындалатын салық кезеңінің әр айы үшін салық салу объектісі бойынша теңгедегі ойын бизнесі салығының сомасы көрсетіледі.

      Мысалға, ойын үстелдері бойынша көрсетілген бағандар бойынша тиісті жолдарды толтыру былайша жүргізіледі.

      710.01.001 А жолында салық кезеңінің әр айы үшін ойын үстелдерінің саны көрсетіледі.

      710.01.001 В жолында былайша айқындалатын ойын үстелдеріне қолданылатын теңгедегі тиісті салық ставкасы көрсетіледі:

      айдың 15-не дейін енгізілген толық ай пайдалануында болған және айдың 15-нен кейін шығарылған ойын үстелдері бойынша 830 АЕК мөлшерінде белгіленген салық ставкасы мен тиісті қаржы жылына белгіленген АЕК мөлшері туындысы ретінде айқындалады (830 х 1 АЕК);

      айдың 15-нен кейін енгізілген және айдың 15-не дейін шығарылған ойын үстелдері бойынша 830 АЕК мөлшерінде бекітілген салық ставкасы мен тиісті қаржы жылына белгіленген АЕК мөлшері туындысының 1/2 ретінде айқындалады ((830 х 1 АЕК)/2).

      710.01.001 С жолында 710.01.001 А және 710.01.001 В жолдарының (710.01.001 А х 710.01.001 В) туындысы ретінде салық кезеңінің әр айы үшін ойын үстелдерінің санына тиісті салық ставкасын қолдану арқылы айқындалатын салық кезеңінің әр айы үшін салық сомасы көрсетіледі.

      Объектілердің өзге түрлері (ойын автоматтары, тотализатор кассалары, электронды тотализатор кассалары, букмекерлік кеңселердің электронды кассалары, букмекерлік кеңселердің кассалары) бойынша жолдарды толтыру ойын үстелдері бойынша толтыру сияқты жүргізіледі;

      4) 710.01.007 С жолында 710.01.001 С-ден 710.01.006 С-ға дейінгі жолдардың жиынтығымен айқындалатын салық кезеңі үшін бюджетке төлеуге жататын объектілердің барлық түрлері бойынша есептелген ойын бизнесі салығының жалпы сомасы көрсетіледі.

      22. "Бюджетке төленуге жататын қосымша төлемдерді есептеу" деген бөлімде ойын бизнесі саласындағы қызметтен түскен табыстың Салық кодексінің 416-бабы 2-тармағында белгіленген шекті табыстан асып түскен жағдайда толтырылады.

      Бөлім мынадай жолдардан тұрады 710.01.008 – казино, 710.01.009 – ойын автоматтар залы, 710.01.010 – тотализатор, 710.01.011 – букмекерлік кеңсе, 710.01.012 – қосымша төлемдер – барлығы, мұнда:

      1) А бағанында салық кезеңі үшін тиісті ойын бизнесі саласындағы қызметтен түскен табыстың нақты мөлшері көрсетіледі;

      2) В бағанында табыстың нақты мөлшері (А бағаны) мен Салық кодексінің 416-бабы 2-тармағында белгіленген табыстың шекті мөлшерінің сомасының оң айырмасы ретінде айқындалатын салық кезеңі үшін ойын бизнесі саласындағы қызметтің әрбір түрі бойынша табыстың шекті мөлшерінен асатын сома көрсетіледі;

      3) С бағанында табыстың шекті мөлшерінен асып кету сомасына "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" Қазақстан Республикасы Кодексін (Салық кодексі) қолданысқа енгізу туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасы Заңының 4-бабында белгіленген мөлшердегі ставканы қолдану жолымен айқындалатын салық кезеңі үшін ойын бизнесі саласындағы қызметтің әрбір түрі бойынша есептелген қосымша төлем сомасы көрсетіледі.

      Мысалға, казино қызметі бойынша қосымша төлем есептеу былайша жүргізіледі.

      710.01.008 А жолында салық кезеңі үшін казино қызметінен түскен табыстың нақты мөлшері көрсетіледі.

      710.01.008 В жолында 710.01.008 А жолы мен 135000-еселенген мөлшердегі АЕК мөлшеріндегі казино қызметінен түсетін табыстың шекті мөлшерінің айырмасы ретінде айқындалатын салық кезеңі үшін казино қызметінен түскен табыстың шекті мөлшерінен асатын сома көрсетіледі.

      710.01.008 С жолында 710.01.008 В жолында көрсетілетін казино қызметінен түскен табыстың шекті мөлшерінен асатын сомаға 20 пайыз мөлшеріндегі ставканы қолдану жолымен айқындалатын, бюджетке төленуге тиіс, салық кезеңі үшін есептелген қосымша төлем сомасы көрсетіледі.

      Ойын бизнесі саласындағы қызметтің өзге түрлері бойынша (ойын автоматтарының залдары, тотализаторлар, букмекерлік кеңселер) жолдарды толтыру казино қызметі бойынша толтырғанға ұқсас жүзеге асырылады.

      710.01.012 С жолында 710.01.008 С-дан 710.01.011 С-ға дейінгі жолдардың сомасы ретінде айқындалатын, салық кезеңі үшін бюджетке төленуге тиіс ойын бизнесі қызметінің барлық түрлері бойынша есептелген қосымша төлемнің жалпы сомасы көрсетіледі.

4. 710.02-нысанын жасау

      23. 710.02-нысаны салық кезеңі үшін (тоқсан) Салық кодексінің

      421-бабында айқындалған барлық салық салынатын объектілер (олар болған кезде) бойынша есептелген тіркелген салық сомасы туралы ақпараттарды көрсетуге арналған.

      24. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде:

      1) 4-жолда мөлшері "2011 – 2013 жылдарға арналған республикалық бюджет туралы" 2010 жылғы 29 қарашадағы Қазақстан Республикасының Заңымен тиісті қаржы жылына белгіленетін АЕК – айлық есептік көрсеткіш көрсетіледі;

      2) 5 А торкөзі айдың 15-не дейін енгізілген толық ай пайдалануында болған және 15-нен кейін шығарылған салық салу объектілері болған кезде белгіленеді;

      3) 5 В торкөзі айдың 15-нен кейін енгізілген және 15-не дейін шығарылған салық салу объектілері болған кезде белгіленеді.

      Салық кезеңінде салық салу объектілерінің болуына қарай торкөздердің бірі ғана белгіленеді.

      Әрбір белгіленген торкөз бойынша 720.02-нысаны бойынша бөлек қосымша толтырылады.

      25. "Бюджетке төленуге жататын тіркелген салықты есептеу" деген бөлімде мынадай жолдардан тұрады 710.02.001 – бiр ойыншымен ойын өткiзуге арналған ұтыссыз ойын автоматы, 710.02.002 – бiреуден артық ойыншылардың қатысуымен ойын өткiзуге арналған ұтыссыз ойын автоматы, 710.02.003 – ойын өткізуге пайдаланылатын дербес компьютер, 710.02.004 – ойын жолы, 710.02.005 – карт, 710.02.006 – бильярд үстелі, 710.02.007 – тіркелген салық – барлығы.

      Бұл жолдарда:

      1) А бағанында – салық кезеңінің әр айы үшін салық салынатын объектілердің саны көрсетіледі;

      2) В бағанында – Салық кодексінің 422-бабына сәйкес айқындалатын салық салынатын объектінің тиісті түріне қолданылатын тіркелген салық ставкасы теңгеде көрсетіледі.

      Айдың 15-не дейін енгізілген толық ай пайдалануында болған және 15-нен кейін шығарылған салық салу объектілері бойынша теңгедегі салық ставкасы тиісті салық салу объектісі бойынша АЕК-те жергілікті өкілді орган белгілеген салық ставкасы мен "Салық төлеуші туралы жалпы ақпарат" бөлімінің "АЕК" торкөзінде көрсетілген АЕК мөлшерінің туындысы ретінде айқындалады.

      Айдың 15-нен кейін пайдалануға енгізілген және 15-не дейін шығарылған салық салу объектілері бойынша теңгедегі салық ставкасы АЕК–те жергілікті өкілді орган белгіленген салық ставкасы мен "Салық төлеуші туралы жалпы ақпарат" бөлімінің "АЕК" торкөзінде көрсетілген АЕК мөлшерінің туындысының 1/2 ретінде айқындалады;

      3) С бағанында А бағаны мен В бағанының тиісті жолдарының туындысы ретінде айқындалатын салық кезеңінің әр айы үшін тіркелген салық сомасы көрсетіледі;

      Мысалға, бір ойыншымен ойын өткізуге арналған ұтыссыз ойын автоматтары бойынша көрсетілген бағандар бойынша тиісті жолдарды толтыру былайша жүргізіледі.

      710.02.001 А – жолында салық кезеңінің әр айы үшін тіркелген салық салынатын объектілердің – бір ойыншымен ойын өткізуге арналған ұтыссыз ойын автоматтарының саны көрсетіледі.

      710.02.001 В – жолында былайша айқындалатын бір ойыншымен ойын өткізуге арналған ұтыссыз ойын автоматтарына қолданылатын теңгедегі тиісті салық ставкасы көрсетіледі:

      айдың 15-не дейін енгізілген толық ай пайдалануында болған және айдың 15-нен кейін шығарылған бір ойыншымен ойын өткізуге арналған ұтыссыз ойын автоматтары бойынша салық ставкасы жергілікті өкілді орган белгілеген тіркелген салық ставкасы мен тиісті қаржы жылына белгіленген АЕК мөлшерінің туындысы ретінде айқындалады;

      айдың 15-нен кейін енгізілген және айдың 15-не дейін шығарылған ойын үстелдері бойынша бір ойыншымен ойын өткізуге арналған ұтыссыз ойын автоматтары бойынша белгіленген тіркелген салық ставкасы мен тиісті қаржы жылына белгіленген АЕК мөлшерінің туындысының 1/2 ретінде айқындалады.

      710.02.001 С жолында 710.02.001 А және 710.02.001 В жолдарының туындысы (710.02.001 А х 710.02.001 В) ретінде салық кезеңінің әр айы үшін бiр ойыншымен ойын өткiзуге арналған ұтыссыз ойын автоматының санына тиісті салық ставкаларын қолдану арқылы айқындалатын салық кезеңінің әр айы үшін салық сомасы көрсетіледі.

      Объектілердің өзге түрлері (бiреуден артық ойыншылардың қатысуымен ойын өткiзуге арналған ұтыссыз ойын автоматтары, ойын өткізуге пайдаланылатын дербес компьютерлер, ойын жолдары, карттар, бильярд үстелдері) бойынша жолдарды толтыру бiр ойыншымен ойын өткiзуге арналған ұтыссыз ойын автоматтары бойынша жолдарды толтырғанға ұқсас жүзеге асырылады.

      710.02.007 С жолында 710.02.001 С жолынан бастап 710.02.006 С жолына дейінгі жолдардың жиынтығымен айқындалатын салық кезеңі үшін бюджетке төлеуге жататын объектілердің барлық түрлері бойынша есептелген тіркелген салықтың жалпы сомасы көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Аукциондардан алым, кеме жүзетін су жолдарын пайдаланғаны үшiн
төлемақы бойынша салық есептілігін (декларацияны) жасау
қағидалары (810.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Аукциондардан алым, кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақы бойынша салық есептілігін (декларацияны) жасау қағидалары (810.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және аукциондардан алым, кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақы есептеуге арналған аукциондардан алым, кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақы бойынша салық есептілігін (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияға 810.01-нысанының қосымшасын Салық кодексінің 464-бабына сәйкес Қазақстан Республикасының аумағында өткізілетін аукциондарда мүлiктi (оның iшiнде мүлiктiк құқықтарды) сатуға шығаратын жеке және заңды тұлғалар жасайды. Декларацияға 810.02-нысанының қосымшасын Салық кодексінің 525-бабына сәйкес мемлекеттік мекемелерді қоспағанда, Қазақстан Республикасының кеме жүзетін су жолдарын пайдаланатын жеке және заңды тұлғалар жасайды.

      2. Декларация Салық кодексінің 468-бабына және 527-бабының 8-тармағына сәйкес жасалады.

      3. Декларация толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздері толтырылмайды.

      5. Осы Қағидаларда арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      6. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      7. Декларация жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – нысандар Салық кодексінің 68-бабына сәйкес толтырылады.

      8. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      9. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігін салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      10. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (810.00 – нысаны)

      11. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) аукциондардан алым, кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақы төлеушінің СТН;

      2) аукциондардан алым, кеме жүpетін су жолдарын пайдаланғаны үшiн төлемақы төлеушінің ЖСН/БСН;

      3) салық есептілігі табыс етілетін салық кезеңі (ай, жыл) – декларация табыс етілетін есепті салық кезеңі (араб сандармен көрсетіледі).

      Тек 810.02 қосымшасы толтырылған жағдайда салық кезеңін – жылды ғана көрсету қажет;

      4) салық төлеушінің атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) және құрылтай құжаттарына сәйкес заңды тұлғаның (немесе заңды тұлғаның шешімі бойынша құрылымдық бөлімшенің) атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі.

      5) декларация түрі.

      Салық кодексінің 63-бабында көрсетілген салық есептілігінің түріне декларацияны жатқызуды ескере отырып, тиісті торкөздер белгіленеді.

      6) хабарламаның нөмірі мен күні.

      Жол Салық кодексінің 63-бабы 3-тармағы 4) тармақшасында көзделген декларация түрін табыс еткен жағдайда толтырылады.

      7) салық төлеушінің санаты.

      Торкөздер, егер салық төлеуші А немесе B жолында көрсетілген санаттардың біріне жататын болса белгіленеді;

      А – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарушы болып табылатын салық төлеуші;

      В – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарудың құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын салық төлеуші;

      8) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі.

      9) қосымшалар саны.

      Табыс етілген қосымшалардың саны көрсетіледі.

      12. "Бюджетке төленуге жататын аукциондардан алымы" деген бөлімде:

      810.00.001 жолында 810.01-нысанының 810.01.005 жолынан көшірілетін салық кезеңі үшін есептелетін және бюджетке төлеуге жататын аукциондардан алым сомасы көрсетіледі.

      13. "Бюджетке төлеуге жататын кеме жүзетін су жолдарын пайдаланғаны үшін төлемақы" деген бөлімде:

      810.00.002 жолында салық кезеңі үшін бюджетке есептелген және төленуге тиіс кеме жүзетін су жолдарын пайдаланғаны үшін төлемақы сомасы көрсетіледі, ол 810.02-нысанының барлық қосымшалары бойынша 810.02.010 жолдарының сомасы ретінде айқындалады.

      14. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." деген жолда құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі. Егер декларацияны жеке тұлға табыс еткен жағдайда, жолда жеке басын куәландыратын құжаттарға сәйкес толтырылатын салық төлеушінің тегі, аты, әкесінің аты көрсетіледі;

      2) декларация тапсырылған күн.

      Декларацияның салық органына тапсырған күні көрсетіледі;

      3) салық органының коды.

      Төлемақы төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      6) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларация табыс етілген күн көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. 810.01-нысанын жасау

      15. 810.01-нысаны салық кезеңі үшін аукциондардан алым сомасын есептеу туралы ақпаратты көрсетуге арналған.

      16. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) аукциондардан алым төлеушінің СТН;

      2) аукциондардан алым төлеушінің ЖСН/БСН;

      3) салық есептілігі табыс етілетін салық кезеңі (ай) – декларация табыс етілетін есепті салық кезеңі (араб сандармен көрсетіледі);

      4) салық кезеңі ішінде өткізілген аукциондар саны.

      Салық кезеңі ішінде өткізілген аукциондар саны көрсетіледі.

      17. "Бюджетке төлеуге жататын аукциондардан алым" деген бөлімде:

      1) 810.01.001 жолында салық кезеңі ішінде өткізілген барлық аукциондардың нәтижелері бойынша өткізілген мүліктің (мүліктік құқықтардың) жалпы сомасы көрсетіледі;

      2) 810.01.002 жолында бюджетке төлеуге жататын атқарушылық санкцияның жалпы сомасы көрсетіледі;

      3) 810.01.003 жолында 810.01.001 және 810.01.002 (810.01.001 – 810.01.002) жолдарының айырмасы ретінде айқындалатын Салық кодексінің 467-бабы 2-тармағына сәйкес атқарушылық санкцияның сомасына кемітілген өткізілген мүліктің (мүліктік құқықтардың) жалпы құны көрсетіледі;

      4) 810.01.004 жолында Салық кодексінің 466-бабына сәйкес аукциондардан алым ставкасы көрсетіледі;

      5) 810.01.005 жолында 810.01.003 және 810.01.004 (810.00.003 х 810.01.004) жолдарының туындысы ретінде айқындалатын, алымды төлеушінің орналасқан орны бойынша салық кезеңі үшін бюджетке төлеуге жататын аукциондардан алымның жалпы сомасы көрсетіледі.

4. 810.02-нысанын жасау

      18. 810.02-нысаны салық кезеңі (жыл) үшін кеме жүзетін су жолдарын пайдаланғаны үшін төлемақы сомаларын есептеу туралы ақпаратты көрсетуге арналған және әрбір кеме бойынша бөлек толтырады.

      19. "Бюджетке төленуге жататын, кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақыны есептеу үшін мәліметтер" деген бөлімде:

      1) 810.02.001 жолында кеменің атау көрсетіледі;

      2) 810.02.002 жолында кеменің түрі көрсетіледі;

      3) 810.02.003 жолында кемені мемлекеттік тіркеу туралы куәліктің нөмірі мен күні көрсетіледі;

      4) 810.02.004 жолында ағымдағы жылға көлік саласындағы уәкілетті органның деректеріне сәйкес кеменің (тіркелімдік тоннамен) жалпы сыйымдылығы (көлемі) көрсетіледі;

      5) 810.02.005 жолында айларда, ағымдағы жылға көлік саласындағы уәкілетті органы белгілейтін навигацияның кезеңі көрсетіледі.

      20. "Бюджетке төленуге жататын, кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақы" деген бөлімде:

      1) 810.02.006 жолында кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақының ставкасы көрсетіледі, ол республикалық бюджет туралы заңмен белгіленген айлық есептік көрсеткіштің 0,26 есебінен және тиісті қаржы жылының 1 қаңтарына қолданатын жалпы тіркелімдік 1 тоннасы үшін (0,26 х АЕК) есебінен айқындалады. Егер төлемақының сомасы 0,5 және одан жоғары бөлшек мәнін құраған жағдайда, онда мұндай мән бүтін бірлікке дейін дөңгелектеуге жатады, егер 0,5 кем болса – дөңгелектеуге жатпайды;

      2) 810.02.007 жолында кеме жүзетін су жолдарын нақты пайдалану мерзімі көрсетіледі.

      3) 810.02.008 жолында төлемақының ставкасынан, тіркелімдік тоннада кеменің жалпы сыйымдылығына және кеме жүзетін су жолдарын нақты пайдаланудың, бірақ бір күнтізбелік ай үшін төлемақы мерзімінен кем емес мерзіммен айқындалатын, кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақының жылдық сомасы көрсетіледі (810.02.006 х 810.02.004 х 810.02.007);

      4) 810.02.009 жолында ағымдағы жылға көлік саласындағы уәкілетті органы белгілейтін навигацияның кезеңіне кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақының есептелген жылдық сомасын бөлу жолымен айқындалатын кеме жүзетін су жолдарын пайдаланғаны үшiн ай сайынғы төлемақының мөлшері көрсетіледі (810.02.008/810.02.005);

      5) 810.02.010 жолында кеме жүзетін су жолдарын нақты пайдаланған мерзіміне кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақының ай сайынғы сомасының мөлшерін көбейту жолымен, бюджетке төленуге жататын төлемақының нақты сомасы көрсетіледі (810.02.009 х 810.02.007).

      Бұл ретте шетелдіктер немесе азаматтығы жоқ адамдар, резидент емес шетелдік заңды тұлғалар бір жолғы кеме кіретін кезде бюджетке төлемақының бір айлық ставкасы мөлшерінде кеме жүзетін су жолдарын пайдаланғаны үшiн төлемақы төлейді. Олар Қазақстан Республикасының кеме жүзетін су жолдарында бір айдан астам мерзімде болған кезде, олар кеме жүзетін су жолдарын пайдаланғаны үшін төлемақыны бюджетке Салық кодексінің 527-бабында белгіленген тәртіпте төлейді.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Жер учаскелерін пайдаланғаны үшін төлемақы бойынша салық
есептілігін (ағымдағы төлемдер сомасы есебін) жасау қағидалары
(851.00-нысаны)

      РҚАО-ның ескертпесі!
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1. Жалпы ережелер

      1. Осы Жер учаскелерін пайдаланғаны үшін төлемақы бойынша салық есептілігін (ағымдағы төлемдер сомасының есебін) жасау қағидалары (851.00-нысаны) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және жер учаскелерін пайдаланғаны үшін төлемақы есептеуге арналған жер учаскелерін пайдаланғаны үшін төлемақы бойынша салық есептілігінің нысанын (ағымдағы төлемдер сомасының есебі) (бұдан әрі – есеп) жасау тәртібін айқындайды. Есепті дара кәсіпкер болып табылмайтын жеке тұлғаларды, сондай-ақ мүлік салығы бойынша салық базасы Салық кодексінің 406-бабына сәйкес есептелетін және (немесе) жеке тұрғын үй құрылысына бөлінген салық салынатын объектілер орналасқан жер учаскелері бойынша дара кәсіпкерлерді қоспағанда, Салық кодексінің 478-бабында айқындалған төлемақы төлеушілер жасайды.

      2. Есеп есептің өзінен (851.00-нысан) және оған салық міндеттемесін есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған қосымшадан (851.01– нысан) тұрады.

      3. Есепті толтыру кезінде түзетулерге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде есептің тиісті торкөздері толтырылмайды.

      5. Есепке қосымша тиісті көрсеткіштерді ашуды талап ететін есептегі жолдар толтырылған кезде міндетті тәртіпте толтырылады.

      6. Есепке қосымша онда көрсетілуге тиіс деректер болмаған жағдайда жасалмайды.

      7. Есепке қосымшаның парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда есепке қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық таңбалар қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері есептің тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Есепті жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Есепке Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      12. Есепті тапсырған кезде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      13. Есепке қосымшаның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде есептің "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес Есепті табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін (бизнес-сәйкестендіру нөмірін) міндетті түрде толтыруы тиіс.

2. Есепті жасау (851.00-нысаны)

      15. "Салық төлеуші туралы жалпы ақпарат" бөлімінде салық төлеуші мынадай деректерді көрсетеді:

      1) Салық кодексінің 478-бабына сәйкес жер учаскелерін пайдаланғаны үшін төлемақы төлеушінің СТН;

      2) жер учаскелерін пайдаланғаны үшін төлемақы төлеушінің ЖСН/БСН;

      3) құрылымдық бөлімшесі филиал, өкілдік болып табылатын заңды тұлғаның СТН.

      Бұл жол, егер 1-жолда төлемақыны дербес төлемақы төлеуші ретінде танылған құрылымдық бөлімшенің СТН көрсетілсе, толтырылады;

      4) құрылымдық бөлімшесі филиал, өкілдік болып табылатын заңды тұлғаның БСН;

      5) салық есептілігі табыс етілетін салық кезеңі (жыл) – есеп табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      6) салық төлеушінің атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдайда) немесе құрылтай құжаттарына сәйкес заңды тұлғаның (немесе заңды тұлғаның шешімі бойынша құрылымдық бөлімшенің) атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдайда) немесе құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның (немесе заңды тұлғаның шешімі бойынша құрылымдық бөлімшенің) толық атауы көрсетіледі;

      7) есептің түрі.

      Тиісті торкөздер есептің Салық кодексінің 63-бабында көрсетілген салық есептілігі түрлеріне жатқызылу ескеріле отырып белгіленеді;

      8) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген есеп түрі тапсырылған жағдайда белгіленеді;

      9) салық төлеушінің санаты.

      Торкөздер егер салық төлеуші А немесе В жолдарында көрсетілген санаттардың біріне жатқан жағдайда белгіленеді.

      А – талаптарымен салық міндеттемесін орындау сенімгерлікпен басқарушыға жүктелген мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарушы болып табылатын салық төлеуші;

      В – талаптарымен салық міндеттемесін орындау сенімгерлікпен басқарушыға жүктелген мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарудың құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын салық төлеуші;

      10) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      11) қосымшалар саны.

      Табыс етілген қосымшалардың саны көрсетіледі.

      16. "Жер учаскелерін пайдаланғаны үшін бюджетке төленуге жататын төлемақы" деген бөлімде:

      1) 851.00.001 жолында 851.01-нысанының барлық қосымшалары бойынша 851.01.008 және (немесе) 851.01.009 жолдарының сомасы ретінде айқындалатын, төлемақы төлеушілер есептеген, салық кезеңі үшін бюджетке төленуге тиіс барлық жер учаскелері бойынша жер учаскелерін пайдаланғаны үшін төлемақының жалпы сомасы көрсетіледі;

      2) 851.00.002 жолында Салық кодексінің 481-бабы 5-тармағында белгіленген мерзімдерде бюджетке төленуге тиіс жер учаскелерін пайдаланғаны үшін төлемақылардың есептелген ағымдағы төлемдерінің сомасы көрсетіледі:

      851.00.002 І жолында салық кезеңінің 25 ақпанынан кешіктірмейтін мерзімде төлеуге жер учаскелерін пайдаланғаны үшін төлемақының сомасы көрсетіледі;

      851.00.002 ІІ жолында салық кезеңінің 25 мамырынан кешіктірмейтін мерзімде төлеуге жер учаскелерін пайдаланғаны үшін төлемақының сомасы көрсетіледі;

      851.00.003 ІІІ жолында салық кезеңінің 25 тамызынан кешіктірмейтін мерзімде төлеуге жер учаскелерін пайдаланғаны үшін төлемақының сомасы көрсетіледі;

      851.00.002 IV жолында салық кезеңінің 25 қарашасынан кешіктірмейтін мерзімде төлеуге жер учаскелерін пайдаланғаны үшін төлемақының сомасы көрсетіледі.

      Жер учаскелерін пайдаланғаны үшін төлемақының ағымдағы төлемдерінің сомасы әрбір көрсетілген жол бойынша төлемақының жалпы сомасын салық кезеңінің аяқталуына дейін қалған төлеу мерзімдерінің санына бөлумен айқындалады;

      3) 851.00.003 жолда Салық кодексінің 481-бабы 5-тармағының үшінші бөлігіне сәйкес жер учаскелерін пайдаланғаны үшін төлемақының сомасы көрсетіледі. Бұл жол төлемақы төлеудің соңғы мерзімінен (ағымдағы жылдың 25 карашасы) кейін мемлекет өтемін төлеп уақытша жер пайдалануға жер учаскелерін берген жағдайда толтырылады:

      851.00.003 I жолында салық кезеңінің 25 желтоқсанынан кешіктірмейтін мерзімде төлеуге жер учаскелерін пайдаланғаны үшін төлемақының сомасы көрсетіледі;

      851.00.003 II жолында салық кезеңінің 25 қаңтарынан кешіктірмейтін мерзімде төлеуге жер учаскелерін пайдаланғаны үшін төлемақының сомасы көрсетіледі.

      Жер учаскелерін пайдаланғаны үшін төлемақының ағымдағы төлемдерінің сомасы әрбір көрсетілген жол бойынша төлемақының жалпы сомасын салық кезеңінің аяқталуына дейін қалған төлеу мерзімдерінің санына бөлумен айқындалады;

      4) 851.00.004 жолында Салық кодексінің 481-бабының 7-тармағына сәйкес жер учаскелерін пайдаланғаны үшін төлемақы сомасы көрсетіледі. Бұл жол өтемін төлеп уақытша жер пайдалану шартының мерзiмi бiткен соң немесе салық кезеңi басталғаннан кейiн ол бұзылған кезде толтырылады.

      17. "Салық төлеушінің жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі. Егер есепті жеке тұлға тапсырған жағдайда, жолда жеке басын куәландыратын құжаттарға сәйкес төлемақы төлеушінің тегі, аты, әкесінің аты (ол болған жағдайда) көрсетіледі;

      2) есептің тапсырылған күні.

      Есептің салық органына тапсырған күні көрсетіледі;

      3) салық органының коды.

      Жер учаскесін пайдаланғаны үшін төлемақы алу обектісінің орналасқан жері бойынша салық органының коды көрсетіледі;

      4) "Есепті қабылдаған лауазымды адамының Т.А.Ә." жолында есепті қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) есептің қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес есептің табыс етілген күні көрсетіледі;

      6) құжаттың кіріс нөмірі.

      Салық органы берген есептің тіркеу нөмірі көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. 851.01-нысанын жасау

      18. 851.01-нысан уақытша өтеулі жер пайдалану құқығындағы (жалдау) әрбір жер учаскесі бойынша салық кезеңі үшін жер учаскелерін пайдаланғаны үшін төлемақы сомаларын есептеу туралы ақпаратты көрсетуге арналған және әрбір жер учаскесі үшін бөлек толтырылады.

      19. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде:

      6 жолын Салық кодексінің 448452-баптарына сәйкес ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтері үшін арнаулы салық режимін қолданатын салық төлеушілер толтырылады;

      6 А жолын арнаулы салық режимі қолданылатын қызметінде пайдаланылмайтын жер учаскелері бойынша төлемақы төлеушілер белгілейді;

      6 В жолын арнаулы салық режимі қолданылатын қызметінде пайдаланылатын жер учаскелері бойынша төлемақы төлеушілер белгілейді.

      20. "Жер учаскелерін пайдаланғаны үшін төлемақыларды есептеу үшін мәліметтер" деген бөлімде:

      1) 851.01.001 жолында Қазақстан Республикасының жер заңнамасына сәйкес жер учаскесінің тиісті санаты белгіленеді;

      2) 851.01.002 жолында Қазақстан Республикасының жер заңнамасына сәйкес жер учаскесінің кадастрлық нөмірі көрсетіледі;

      3) 851.01.003 жолында жалға алу шартының қолданылу мерзiмi көрсетіледі;

      4) 851.01.004 жолында жер учаскесін нысаналы пайдаланудың тиісті түрі белгіленеді;

      5) 851.01.005 жолында салық кезеңінде жер учаскесін пайдаланған күндер саны көрсетіледі.

      21. "Бюджетке төленуге тиіс жер учаскелерін пайдаланғаны үшін төлемақыны есептеу" деген бөлімде:

      1) 851.01.006 жолында 851.01.006 І (гектарда) және 851.01.006 ІІ (шаршы метрде) жолдарында белгіленген, тиісті өлшем бірлікте жер учаскесін жалға алу шартына сәйкес жер учаскесінің жалпы ауданы көрсетіледі;

      2) 851.01.007 жолында Қазақстан Республикасының жер заңнамасына сәйкес айқындалатын, жер учаскелерін пайдаланғаны үшін төлемақы ставкасының мөлшері көрсетіледі;

      3) 851.01.008 жолында 851.01.006 және 851.01.007 жолдарының туындысының 851.01.005 жолына көбейтілген 365-ке қатынасы ((851.01.006 х 851.01.007)/365 х 851.01.005) ретінде айқындалатын, ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтері үшін арнаулы салық режимін қолданатын төлемақы төлеушiлерді қоспағанда, салық кезеңінде жер учаскелерін пайдаланғаны үшін төлемақы төлеушілер есептеген бюджетке төлеуге жататын жер учаскелерін пайдаланғаны үшін төлемақының сомасы көрсетіледі;

      4) 851.01.009 жолында ауыл шаруашылығы өнімдерін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалар мен селолық тұтыну кооперативтері үшін арнаулы салық режимін қолданатын төлемақы төлеушiлер есептеген, Салық кодексінің 451-бабына сәйкес 70 пайызға кемітілген сомада салық кезеңінде бюджетке төленуге жататын жер учаскелерін пайдаланғаны үшін төлемақының сомасы көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы
бойынша салық есептілігін (декларацияны) жасау қағидалары
(860.00-нысан)
1. Жалпы ережелер

      1. Осы Жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы бойынша салық есептілігін (декларацияны) жасау қағидалары (860.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақыны есептеуге арналған жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы бойынша салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын салық төлеушілерді қоспағанда, Салық кодексінің 485-бабында айқындалған төлемақы төлеушілер жасайды.

      2. Декларация Салық кодексінің 491-бабына сәйкес жасалады, декларацияның (860.00-нысан) өзінен және оған салық міндеттемесін есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған қосымшадан (860.01-нысан) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымша тиісті көрсеткіштерді ашуды талап ететін декларациядағы жолдар толтырылған кезде міндетті тәртіпте толтырылады.

      6. Декларацияға қосымша онда көрсетілуге тиіс деректер болмаған жағдайда жасалмайды.

      7. Декларацияға қосымшаның парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық таңбалар қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларация жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабының 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) қағаз жеткізгіште хабарламасы бар тапсырыс хатпен пошта арқылы – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылдағаны не қабылдамағаны туралы хабарламасын алады.

      13. Декларацияға қосымшаның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (860.00-нысан)

      15. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы төлеушінің СТН;

      2) жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы төлеушінің ЖСН/БСН;

      3) салық есептілігі табыс етілетін салық кезеңі (тоқсан, жыл)– декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      4) салық төлеушінің атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдайда) немесе құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдайда) немесе құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның толық атауы көрсетіледі;

      5) декларация түрі.

      Тиісті торкөздер декларацияның Салық кодексінің 63-бабында көрсетілген салық есептілігі түрлеріне жатқызылуы ескеріле отырып, белгіленеді;

      6) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрі тапсырылған жағдайда белгіленеді;

      7) салық төлеушінің санаты.

      Торкөздер егер салық төлеуші А немесе В жолдарында көрсетілген санаттардың біріне жатқан жағдайда белгіленеді.

      А – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарушы болып табылатын салық төлеуші;

      В – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарудың құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын салық төлеуші;

      8) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      9) қосымшалар саны.

      Табыс етілген қосымшалардың саны көрсетіледі.

      16. "Бюджетке төлеуге жататын жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы" деген бөлімде:

      860.00.001 жолда белгіленген лимиттің шегінде (860.01-нысанының барлық қосымшалары бойынша 860.01.006 жол) және белгiленген лимиттен жоғары (860.01-нысанының барлық қосымшалары бойынша 860.01.007 жол) жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы сомасы ретінде айқындалатын, салық кезеңі үшін есептелген және бюджетке төлеуге жататын арнайы су пайдаланудың барлық түрлері бойынша жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақының жалпы сомасы көрсетіледі;

      17. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған жағдайда) көрсетіледі. Егер декларацияны жеке тұлға тапсырған жағдайда, жолда жеке басын куәландыратын құжаттарға сәйкес төлемақы төлеушінің тегі, аты, әкесінің аты (ол болған жағдайда) көрсетіледі;

      2) декларацияның тапсырылған күні.

      Салық органына декларацияның тапсырған күні көрсетіледі;

      3) салық органының коды.

      Рұқсат құжатында көрсетілген арнайы су пайдаланылатын жер бойынша салық органының коды көрсетіледі;

      4) "Декларацияны куәландырған су қорын пайдалану және қорғау саласындағы өңірлік уәкілетті мемлекеттік органның лауазымды адамының Т.А.Ә." жолында Салық кодексінің 491-бабы 4-тармағына сәйкес декларацияны куәландырған су қорын пайдалану және қорғау саласындағы өңірлік уәкілетті мемлекеттік органның лауазымды адамының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) су қорын пайдалану және қорғау саласындағы өңірлік уәкілетті мемлекеттік органда декларацияның куәландырылған күні.

      Су қорын пайдалану және қорғау саласындағы өңірлік уәкілетті мемлекеттік органда декларацияның куәландырылған күні көрсетіледі;

      6) су қорын пайдалану және қорғау саласындағы өңірлік уәкілетті мемлекеттік органның коды.

      Жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы алу объектілерінің орналасқан орны бойынша су қорын пайдалану және қорғау саласындағы өңірлік уәкілетті мемлекеттік органның коды көрсетіледі;

      7) "Декларацияны қабылдаған лауазымды адамының Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      8) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның табыс етілген күні көрсетіледі;

      9) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      10) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. 860.01-нысанын жасау

      18. 860.01-нысаны салық кезеңі (тоқсан) үшін әрбір арнайы су пайдалану түрі бойынша жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы сомаларын есептеу туралы ақпараттарды көрсетуге арналған және әрбір арнайы су пайдалану түрі бойынша бөлек толтырылады.

      19. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде:

      1) арнайы су пайдалануға рұқсат құжаты болған кезде А торкөзінде рұқсат құжатының берілген күні, В торкөзінде рұқсат құжатының нөмірі көрсетіледі;

      2) арнайы су пайдалану түрі.

      Қазақстан Республикасының су заңнамасында белгіленген арнайы су пайдалану түріне қарай бір торкөз белгіленеді;

      3) суды пайдаланудың өлшем бірлігі.

      "Арнайы су пайдалану түрі" жолында көрсетілген жүргізілетін арнайы су пайдаланудың өлшем бірлігі белгіленеді.

      20. "Төлемақы есептеу үшін су пайдалану көлемі туралы мәліметтер" деген бөлімде 6-жолда көрсетілген су пайдалану өлшем бірліктерінде толтырылады:

      1) 860.01.001 І, 860.01.001 ІІ, 860.01.001 ІІІ жолдарында салық кезеңінің әрбір айы үшін белгіленген лимит (есепті салық кезеңі үшін есептен) көрсетіледі;

      2) 860.01.002 І, 860.01.002 ІІ, 860.01.002 ІІІ жолдарында салық кезеңінің әрбір айы үшін су пайдаланудың нақты көлемі көрсетіледі;

      3) 860.01.003 І, 860.01.003 ІІ, 860.01.003 ІІІ жолдарында 860.01.002 және 860.01.001 жолдарының әртүрлі түрінде есептелетін, салық кезеңінің әрбір айы үшін белгіленген лимиттен артық арнайы су пайдалану көлемі көрсетіледі.

      860.01.003 ІV жолында салық кезеңі (тоқсан) үшін белгіленген лимиттен жоғары арнайы су пайдалану көлемі көрсетіледі.

      21. "Төлемақыны есептеу үшін белгіленген ставкалар туралы мәліметтер" деген бөлімде:

      1) 860.01.004 жолында Салық кодексінің 487-бабы 1-тармағына сәйкес облыстың (республикалық маңызы бар қаланың, астананың) жергілікті өкілді орган бекіткен белгіленген лимит шегінде жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы ставкасы көрсетіледі:

      2) 860.01.005 жолында Салық кодексінің 487-бабы 2-тармағына сәйкес белгіленген төлемақы ставкаларын (860.01.004) бес есеге ұлғайта отырып айқындалатын, белгіленген лимиттен жоғары жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы ставкасы көрсетіледі.

      22. "Бюджетке төленуге жататын төлемақыны есептеу" деген бөлімде:

      1) 860.01.006 жолында бюджетке төленуге жататын салық кезеңі үшін белгіленген лимит шегінде жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақының есептелген сомасы көрсетіледі.

      Мысалы:

      Егер салық кезеңі үшін белгіленген лимит салық кезеңінің әрбір айы үшін 2 мыңды, ал бірінші айда су пайдаланудың нақты көлемі 1 мың 800 болса, екінші айда 3 мың және үшінші айда 2 мыңды құраса, онда 860.01.006 жол былайша есептеледі:

      1) мың 800 х 860.01.004 + 2 мың х 860.01.004 + 2 мың х 860.01.004. Екінші айда белгіленген лимиттің 1 мыңнан асып кетуіне байланысты, белгіленген лимиттен жоғары төлемақы сомасы 860.01.007 жолда есептелетін және көрсетілетін болады;

      2) 860.01.007 жолда бюджетке төленуге жататын, салық кезеңі үшін белгіленген лимиттен жоғары жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақының есептелген сомасы көрсетіледі:

      860.01.007 жолы 860.01.003 IV және 860.01.005 жолдарының туындысы (860.01.003 IV х 860.01.005) ретінде айқындалады.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Қоршаған ортаға эмиссия үшін төлемақы бойынша салық есептілігін
(декларацияны) жасау қағидалары (870.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Қоршаған ортаға эмиссия үшін төлемақы бойынша салық есептілігін (декларацияны) жасау қағидалары (870.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және қоршаған ортаға эмиссия үшін төлемақыны есептеуге арналған қоршаған ортаға эмиссия үшін төлемақы бойынша салық есептілігі нысанын (декларацияны) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын салық төлеушілерді қоспағанда, Салық кодексінің 493-бабында белгіленген төлемақы төлеушілер жасайды..

      2. Декларация Салық кодексінің 498-бабына сәйкес жасалады, декларацияның өзінен (870.00-нысан) және салық міндеттемесін есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшадан (870.01 нысан) тұрады.

      3. Декларацияны толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде декларацияның тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымша тиісті көрсеткіштерді ашуды талап ететін декларациядағы жолдар толтырылған кезде міндетті тәртіпте толтырылады.

      6. Декларацияға қосымша онда көрсетілуге тиіс деректер болмаған жағдайда жасалмайды.

      7. Декларацияға қосымшаның парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда мынадай арифметикалық таңбалар қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларация жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға Салық кодексінің 61-бабының 3-тармағына сәйкес салық төлеуші не оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда өзінің атауы жазылған мөрі бар салық төлеушінің мөрімен не оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) қағаз жеткізгіште хабарламасы бар тапсырыс хатпен пошта арқылы – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылдағаны не қабылдамағаны туралы хабарламасын алады.

      13. Декларацияға қосымшаның "Салық төлеуші туралы жалпы ақпарат" бөлімінде декларацияның "Салық төлеуші туралы жалпы ақпарат" бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (870.00-нысан)

      15. "Салық төлеуші туралы жалпы ақпарат" бөлімінде салық төлеуші мынадай деректерді көрсетеді:

      1) Салық кодексінің 493-бабына сәйкес қоршаған ортаға эмиссия үшін төлемақы төлеушінің СТН;

      2) қоршаған ортаға эмиссия үшін төлемақы төлеушінің ЖСН/БСН;

      3) құрылымдық бөлімшесі филиал, өкілдік болып табылатын заңды тұлғаның СТН.

      Бұл жол егер 1-жолда қоршаған ортаға эмиссия үшін төлемақыны дербес төлеуші ретінде танылған құрылымдық бөлімшенің СТН көрсетілсе толтырылады;

      4) құрылымдық бөлімшесі филиал, өкілдік болып табылатын заңды тұлғаның БСН;

      5) салық есептілігі табыс етілетін салық кезеңі (тоқсан, жыл) – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      6) салық төлеушінің атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдайда) немесе құрылтай құжаттарына сәйкес заңды тұлғаның (немесе заңды тұлғаның шешімі бойынша құрылымдық бөлімшенің) атауы көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдайда) немесе құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның (немесе заңды тұлғаның шешімі бойынша құрылымдық бөлімшенің) толық атауы көрсетіледі;

      7) декларация түрі.

      Тиісті торкөздер декларацияның Салық кодексінің 63-бабында көрсетілген салық есептілігі түрлеріне жатқызылуы ескеріле отырып, белгіленеді;

      8) хабарламаның нөмірі мен күні.

      Жолдар Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрі тапсырылған жағдайда белгіленеді;

      9) салық төлеушінің санаты.

      Торкөздер егер салық төлеуші А немесе В, С жолдарында көрсетілген санаттардың біріне жатқан жағдайда белгіленеді.

      А – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарушы болып табылатын салық төлеуші.

      В – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарудың құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын салық төлеуші.

      С – декларацияны жылдық жиынтық көлемінде төлем көлемі 100 айлық есептік көрсеткішке (АЕК) дейін болатын қоршаған ортаға эмиссия үшін төлемақы төлеуші жасайды және табыс етеді;

      10) валюта коды.

      "Кеден декларацияларын толтыру үшін пайдаланыталын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюта жіктеуіші" қосымшасына сәйкес валюта коды көрсетіледі;

      11) қосымшалар саны.

      Табыс етілген қосымшалардың саны көрсетіледі.

      16. "Бюджетке төлеуге жататын қоршаған ортаға эмиссия үшін төлемақы" бөлімінде:

      870.00.001 жолда 870.01-нысанының барлық қосымшалары бойынша 870.01.012 және 870.01.013 жолдарының сомасы ретінде айқындалатын, арнаулы табиғат пайдаланудың барлық түрлері бойынша бюджетке төлеуге жататын салық кезеңі үшін есептелген қоршаған ортаға эмиссия үшін төлемақының жалпы сомасы көрсетіледі.

      17. "Салық төлеушiнiң жауапкершiлiгi" бөлімінде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі. Егер декларацияны жеке тұлға тапсырған жағдайда, жолда жеке басын куәландыратын құжаттарға сәйкес салық төлеушінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларация тапсырылған күн.

      Салық органына декларацияның тапсырылған күні көрсетіледі;

      3) салық органының коды.

      Салық органының коды:

      стационарлық ластау көздері бойынша – ластау объектісінің орналасқан орны бойынша;

      мемлекеттік тіркеуге жататын жылжымалы көздер бойынша – осындай тіркеуді жүргізу кезінде уәкілетті мемлекеттік орган айқындайтын жылжымалы көздерді тіркеу орны бойынша;

      мемлекеттік тіркеуге жатпайтын жылжымалы көздер бойынша – салық төлеушінің орналасқан орны бойынша көрсетіледі;

      4) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      5) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      6) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларацияның тапсырылған күні көрсетіледі;

      7) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. 870.01-нысанын жасау

      18. 870.01-нысаны салық кезеңі үшін арнайы табиғат пайдаланудың әрбір түрі бойынша қоршаған ортаға эмиссия үшін төлемақы сомасының есептелуі туралы ақпаратты көрсетуге арналған және ластаудың (арнаулы табиғат пайдаланудың) әрбір түрі үшін бөлек толтырылады.

      19. "Салық төлеуші туралы жалпы ақпарат" бөлімінде:

      1) қоршаған ортаға эмиссияға экологиялық рұқсат болған кезде А торкөзінде рұқсаттың нөмірі көрсетіледі, В торкөзінде рұқсаттың берілген күні көрсетіледі, С торкөзінде объектілердің санаты (I, II, III, IV) көрсетіледі, D торкөзінде рұқсатты алған күні және рұқсаттың қолданыс мерзімінің нақты аяқталу күні көрсетіледі;

      2) арнаулы табиғат пайдаланудың түрі.

      Қазақстан Республикасының экологиялық заңнамасында белгіленген арнайы табиғат пайдаланудың түріне қарай бір торкөз белгіленеді;

      3) ластайтын заттың түрі.

      Салық кодексінің 495-бабы тиісті тармағының тармақшасының нөмірі көрсетіледі.

      Мысалы, ауыл шаруашылығы өндірісінің қалдықтары бойынша 870.01 қосымшасын толтырған кезде бұл торкөзде Салық кодексінің 495-бабы 6-тармағының 1.3.6. тармақшасының нөмірі көрсетіледі;

      4) табиғатты пайдаланудың өлшем бірлігі.

      "Арнаулы табиғат пайдаланудың түрі" жолында көрсетілген арнаулы табиғат пайдалану жүргізілетін өлшем бірліктің тиісті торкөзі белгіленеді.

      20. "Қоршаған ортаға эмиссия үшін төлемақы есептеу үшін 9-жолда көрсетілген өлшем бірліктерде ластау көлемдері туралы мәліметтер" бөлімінде:

      1) 870.01.001 жолында тоқсанның басына норматив қалдығы көрсетіледі. Бұл жолды төлем көлемі жылдық жиынтық көлемде 100 АЕК дейін болатын төлемақы төлеушілерді қоспағанда, қоршаған ортаға эмиссия үшін төлемақы төлеушілер толтырады.

      Декларация күнтізбелік жылдың бірінші тоқсаны үшін жасалған кезде 870.01.001 жолда белгіленген жылдық нормативтің шамасы көрсетіледі.

      Декларация күнтізбелік жылдың екінші – төртінші тоқсандары үшін жасалған кезде тоқсандар арасындағы айырма көрсетіледі;

      Мысалы:

      Егер жылдық норматив 1 млн. 500 мың болып белгіленген болса және бірінші тоқсанда 500 мың мөлшерде норматив пайдаланылса, онда екінші тоқсанда 870.01.001 жолда белгіленген норматив пен бірінші тоқсанда пайдаланылған норматив арасындағы айырма, яғни 1 млн. көрсетіледі.

      Салық кезеңінің үшінші, төртінші тоқсандары үшін норматив қалдығы да осыған ұқсас айқындалады;

      2) 870.01.002 жолында тоқсанның басына нормативтің асып кетуі көрсетіледі. Бұл жолды төлем көлемі жылдық жиынтық көлемде 100 АЕК дейін болатын төлемақы төлеушілерді қоспағанда, қоршаған ортаға эмиссия үшін төлемақы төлеушілер толтырады.

      3) 870.01.003 жолында қоршаған ортаға эмиссияға сатып алынған нормативтің көлемі көрсетіледі. Бұл жолды төлем көлемі 870.00 декларациясының 9 С жолында белгіленген жылдық жиынтық көлемде 100 АЕК дейін болатын қоршаған ортаға эмиссия үшін төлемақы төлеушілер толтырады. Бұл ретте 870.01.003 жолының мәні 870.01.004 жолына көшіріледі;

      4) 870.01.004 жолында белгіленген нормативтер шегінде салық кезеңі үшін қоршаған ортаға эмиссиялардың нақты көлемі көрсетіледі;

      5) 870.01.005 жолында белгіленген нормативтерден жоғары (ол болған жағдайда) қоршаған ортаға эмиссиялардың нақты көлемі көрсетіледі.

      21. "Қоршаған ортаға эмиссия үшін төлемақы есептеу үшін белгіленген ставкалар туралы мәліметтер" бөлімінде:

      1) 870.01.006 жолында Салық кодексінің 495-бабына сәйкес белгіленген норматив шегінде қоршаған ортаға эмиссия үшін төлемақы ставкасы көрсетіледі.

      Мысалы, дизель отыны бойынша 870.01-қосымша толтырылған кезде Салық кодексінің 495-бабы 4-тармағының 2) тармақшасына сәйкес пайдаланылған отынның 1 тоннасы үшін 0,45 АЕК ставкасы қолданылады;

      2) 870.01.007 жолында Салық кодексінің 495-бабы 9-тармағына сәйкес жергілікті өкілді органдардың шешімі бойынша төлемақы ставкасының асып кету мөлшері көрсетіледі.

      Мысалы, меркаптан бойынша (Салық кодексінің 495-бабы 3-тармағының 8) тармақшасы) 870.01-қосымшасын толтырған кезде жергілікті өкілді органдары төлемақы ставкаларының мөлшерін жиырма еседен аспайтындай арттыруға құқығы бар;

      3) 870.01.008 жолында 870.01.006 және 870.01.007 жолдарының туындысы ретінде айқындалатын жергілікті өкілді органдардың шешімі бойынша ставканың арту мөлшері ескеріле отырып, белгіленген норматив шегіндегі төлемақы ставкасы көрсетіледі;

      4) 870.01.009 жолында Салық кодексінің 495-бабында көзделген төлемақы ставкаларын немесе жергілікті өкілді органдардың шешіміне сәйкес төлемақы ставкаларының асып кету мөлшері ескерілген төлемақы ставкаларын он есеге көбейтіліп (870.01.006 х 10) немесе (870.01.008 х 10) айқындалатын белгіленген нормативтен артық қоршаған ортаға эмиссия үшін төлемақы ставкасы көрсетіледі. Бұл ретте белгіленген нормативтен артық ставкаларды айқындау кезінде 870.01.010 жолда көрсетілген коэффициент ескерілмейді;

      5) 870.01.010 жолында Салық кодексінің 495-бабы 7-тармағына сәйкес төлемақы төлеушілерге қолданылатын тиісті коэффициенттің торкөзі белгіленеді. Бұл ретте, Салық кодексінде салық төлеушілердің санатына қарай ставкаларға мынадай коэффициенттер белгіленген:

      коммуналдық қызметтер көрсету кезінде қалыптасқан эмиссия көлемі үшін табиғи монополия субъектілері мен Қазақстан Республикасының энергия өндіруші ұйымдары үшін:

      А торкөзінде стационарлық көздерден ластағыш заттардың шығарындылары үшін коэффициент көрсетіледі – 0,3;

      С торкөзінде ластағыш заттардың төгінділері үшін коэффициент көрсетіледі – 0,43;

      D торкөзінде күл мен күлшлактар қалдықтары бойынша өндіріс және тұтыну қалдықтарын орналастырғаны үшін коэффициент көрсетіледі – 0,05;

      тұрғылықты жері бойынша жеке тұлғалардан жиналған тұрмыстық қатты қалдықтардың көлемі үшін коммуналдық қалдықтарды орналастыруды жүзеге асыратын полигондар үшін:

      В торкөзінде коммуналдық қалдықтарды (тұрмыстық қатты қалдықтар, кәріздік немесе тазарту құрылыстары) орналастырғаны үшін коэффициент көрсетіледі – 0,2;

      6) 870.01.011 жолында 870.01.006 және 870.01.010 А (В, С немесе D) жолдарының туындысы (870.01.006 х 870.01.010 А (В,С немесе D) немесе 870.01.008 және 870.01.010 А (В, С немесе D) жолдарының туындысы (870.01.008 х 870.01.010 А (В,С немесе D) ретінде айқындалатын Салық кодексінің 495-бабы 9-тармағына сәйкес жергілікті органдардың шешімі бойынша төлемақы ставкаларының мөлшері және Салық кодексінің 495-бабы 7-тармағына сәйкес төлемақы төлеушілерге қолданылатын коэффициенттер ескеріле отырып, қоршаған ортаға эмиссия үшін төлемақы ставкасы көрсетіледі.

      22. "Бюджетке төленуге тиіс қоршаған ортаға эмиссия үшін төлемақыны есептеу" бөлімінде:

      1) 870.01.012 жолында 870.01.004 және 870.01.008, немесе 870.01.004 және 870.01.006, немесе 870.01.004 және 870.01.011 жолдарының туындысы (870.01.004 х 870.01.006 (870.01.008 немесе 870.01.011)) ретінде айқындалатын салық кезеңі үшін белгіленген норматив шегінде қоршаған ортаға эмиссия үшін төлемақының есептелген сомасы көрсетіледі.

      Егер Салық кодексінің 495-бабы 9-тармағына сәйкес жергілікті өкілді органдардың шешімі бойынша төлемақы ставкасы жоғарылатылған болса, онда 870.01.004 х 870.01.008 формуласы қолданылады.

      Егер төлемақы ставкасы Салық кодексінің 495-бабы 7-тармағына сәйкес коэффициенттері қолданыла отырып, норматив шегінде болса, онда 870.01.004 х 870.01.011 формуласы қолданылады.

      2) 870.01.013 жолында 870.01.005 және 870.01.009 жолдарының туындысы (870.01.005 х 870.01.009) ретінде айқындалатын салық кезеңі үшін белгіленген нормативтен артық қоршаған ортаға эмиссия үшін төлемақының есептелген сомасы көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Шағын бизнес субъектілері үшін салық есептігін (оңайлатылған
декларацияны) жасау қағидалары (910.00-нысан)

      РҚАО-ның ескертпесі!
      Нысан РҚАО РМК http://rkao.kz/fnoforms сайтында орналастырылған; қажет болған жағдайда нысанды электронды түрде РҚАО РМК-дан алуға болады.

1. Жалпы ережелер

      1. Осы Шағын бизнес субъектілері үшін салық есептігін (оңайлатылған декларацияны) жасау қағидалары (910.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және жеке (корпоративтік) табыс салығын және әлеуметтік салықтарды, төлем көзінен ұсталатын жеке табыс салығын, әлеуметтік аударымдар мен міндетті зейнетақы жарналарын есептеуге арналған шағын бизнес субъектілері үшін салық есептілігі (оңайлатылған декларация) нысанын (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны оңайлатылған декларация негізінде арнаулы салық режимін қолданатын шағын бизнес субъектілері жасайды.

      2. Декларацияны толтыру кезінде түзетулерге, өшіруге және тазалауға жол берілмейді.

      3. Сомалардың теріс мәндері декларацияның тиісті жолының сол жақ бірінші торкөзінде "–" белгісімен көрсетіледі.

      4. Декларация жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электрондық жеткізгіште – нысандар Салық кодексінің 68-бабына сәйкес толтырылады.

      5. Декларацияға Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      6. Декларацияны табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші салық есептілігін салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағаны туралы хабарлама алады.

      7. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларацияны табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру) нөмірі міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (910.00 – нысан)

      8. "Салық төлеуші (салық агенті) туралы жалпы ақпарат" деген бөлімде салық төлеуші (салық агенті) мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің (салық агентінің) тіркеу нөмірі;

      2) ЖСН/БСН – салық төлеушінің (салық агентінің) жеке сәйкестендіру нөмері (бизнес-сәйкестендіру нөмері);

      3) дара кәсіпкердің тегі, аты, әкесінің аты (ол бар болса) немесе құрылтай құжаттарына сәйкес заңды тұлғаның атауы көрсетіледі.

      Салық міндеттемесін мүлікті сенімгерлікпен басқару шартына сәйкес немесе сенімгерлікпен басқару туындайтын өзге жағдайларда сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдай) немесе құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      4) салық есептілігі тапсырылатын салық кезеңі (араб сандарымен көрсетіледі);

      5) салық төлеуші санаты.

      Торкөздер, егер төлеуші А немесе B жолда көрсетілген санаттардың біріне жататын болса белгіленеді;

      А – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарушы болып табылатын салық төлеуші;

      В – талаптары салық міндеттемесін орындауды сенімгерлікпен басқарушыға жүктейтін мүлікті сенімгерлікпен басқару шарты бойынша сенімгерлікпен басқарудың құрылтайшысы немесе сенімгерлікпен басқару туындайтын өзге жағдайларда пайда алушы болып табылатын салық төлеуші;

      6) декларацияның түрі. Тиісті торкөздер декларацияны Салық кодексінің 63-бабында көрсетілген салық есептілігі түріне жатқызу есебімен белгіленеді;

      7) хабарламаның нөмірі мен күні. Торкөздер Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрін табыс еткен жағдайда толтырылады;

      8) "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды;

      9) резиденттік белгісі.

      А торкөзін Қазақстан Республикасының резидент салық төлеушісі белгілейді;

      В торкөзін Қазақстан Республикасының резидент емес салық төлеушісі белгілейді.

      9. "Салықтарды есептеу" деген бөлімде:

      1) 910.00.001 жолында Салық кодексінің 427-бабы 3-тармағына сәйкес белгіленген табыс көрсетіледі;

      2) 910.00.002 жолында "Трансферттік баға белгілеу туралы" 2008 жылғы 5 шілдедегі Қазақстан Республикасының Заңына (бұдан әрі – Трансферттік баға белгілеу туралы Заң) сәйкес айқындалатын табыс көрсетіледі;

      3) 910.00.003 жолында:

      заңды тұлғаның ((А + В + С)/3 ай) формуласы бойынша айқындаған, мұнда (А + В + С) - салық кезеңінің әрбір айы үшін қызметкерлердің саны;

      дара кәсіпкер ((А + В + С)/3 ай + 1) формуласы бойынша, дара кәсіпкерді қоса алып, айқындаған салық кезеңі үшін қызметкерлердің орташа тізімдік саны көрсетіледі.

      Егер қызметкерлердің тізімі бойынша орташа саны 0,5–тен және одан жоғары бөлшек санды құраса, онда мұндай сан толық бірлікке дейін дөңгелектеуге жатады, ал 0,5-тен төмен сан құраса дөңгелектеуге жатпайды;

      4) 910.00.004 жолында салық кезеңі үшін бір қызметкерге орташа айлық еңбекақысы көрсетіледі;

      5) 910.00.005 жолында (910.00.001 х 3%) формуласы бойынша айқындалатын, Салық кодексінің 436-бабы 1-тармағында белгіленген ставка бойынша есептелген салықтардың сомасы көрсетіледі;

      6) 910.00.006 жолында Салық кодексінің 436-бабы 2-тармағына сәйкес салықтардың сомасын түзету көрсетіледі, ол ((910.00.005 - Салық кодексінің 433-бабында белгіленген табыстың шекті сомасынан асатын табыстан салықтардың сомасы) х (910.00.003 - Салық кодексінің 433-бабында белгіленген санынан асатын қызметкерлердің орташа тізімдік саны) х 0,015) формуласы бойынша айқындалады;

      Бұл жол егер салық кезеңінің қорытындысы бойынша бір қызметкердің орташа айлық еңбекақысы Салық кодексінің 436-бабы 2-тармағына сәйкес дара кәсіпкерлерде кемінде 2 еселенген, заңды тұлғаларда кемінде 2,5 еселенген мөлшерін құраған жағдайда толтырылады;

      7) 910.00.007 жолында (910.00.005 – 910.00.006) формуласы бойынша айқындалатын түзетуден кейінгі салықтардың сомасы көрсетіледі;

      8) 910.00.008 жолында (910.00.007 х 0,5) декларация бойынша есептелген салық сомасынан Ң мөлшерінде бюджетке төленуге жататын жеке (корпоративтік) табыс салығының сомасы көрсетіледі.

      Бұл ретте, есептелген салық сомасы 1 теңгеге дейін дөңгелектеуге жатады: 50-ден және одан жоғары тиын сомасы бір теңге болып қабылданады, 50-ден кем тиын сомасы декларацияға қабылданбайды;

      9) 910.00.009 жолда ((910.00.007 х 0,5) – 910.00.011 – 910.00.019) формуласы бойынша айқындалатын, Мемлекеттік әлеуметтік сақтандыру қорына есептелген әлеуметтік аударымдар сомасын алып тастағаннан кейінгі декларация бойынша есептелген салық сомасынан 1/2 мөлшеріндегі бюджетке төленуге жататын әлеуметтік салық сомасы көрсетіледі.

      Бұл ретте, есептелген салық сомасы 1 теңгеге дейін дөңгелектеуге жатады: 50-ден және одан жоғары тиын сомасы бір теңге болып қабылданады, 50-ден кем тиын сомасы декларацияға қабылданбайды.

      "Міндетті әлеуметтік сақтандыру туралы" 2003 жылғы 25 сәуірдегі Қазақстан Республикасының Заңына (бұдан әрі – Міндетті әлеуметтік сақтандыру туралы Заң) сәйкес есептелген Мемлекеттік әлеуметтік сақтандыру қорына әлеуметтік аударымдар сомасы әлеуметтік салық сомасынан асып түскен кезде 910.00.009 жолда Салық кодексінің 437-бабы 2-тармағына сәйкес нөлге тең әлеуметтік салық сомасы көрсетіледі.

      10. "Дара кәсіпкерлер үшін әлеуметтік аударымдар мен міндетті зейнетақы жарналарын есептеу" деген бөлімде:

      1) 910.00.010 жолында Міндетті әлеуметтік сақтандыру туралы Заңға сәйкес дара кәсіпкер үшін әлеуметтік аударымдар есептелетін табыс көрсетіледі;

      2) 910.00.011 жолында Міндетті әлеуметтік сақтандыру туралы Заңға сәйкес есептелген дара кәсіпкер үшін әлеуметтік аударымдар сомасы көрсетіледі;

      3) 910.00.012 жолында дара кәсіпкер үшін міндетті зейнетақы жарналары есептелетін табыс көрсетіледі;

      4) 910.00.013 жолында дара кәсіпкер үшін міндетті зейнетақы жарналарының сомасы көрсетіледі.

      11. Мысалы, 2012 жыл үшін жоғарыда көрсетілген жолдарды толтыру былайша жүргізіледі:

      1) 910.00.001 жолы бойынша дара кәсіпкердің салық кезеңі үшін табысы 12 000 000 теңгені құрады;

      2) 910.00.002 жолы бойынша Трансферттік баға белгілеу туралы Заңына сәйкес айқындалатын табыс 1 000 000 теңгені құрады;

      3) 910.00.003 жолы бойынша дара кәсіпкердің өзін қоса алғанда, қызметкерлердің орташа тізімдік саны 27 адамды құрады, ол былайша айқындалды:

      ((28 + 25 + 25) / 3 ай + 1), мұнда 28 адам – салық кезеңінің бірінші айындағы қызметкерлердің саны, 25 адам – салық кезеңінің екінші және үшінші айларындағы қызметкерлердің саны;

      шекті санынан асатын орташа тізімдік саны 2 адамды құрады (27 – 25), мұнда 27 адам – нақты орташа тізімдік саны, 25 адам – шекті саны;

      4) 910.00.004 жолы бойынша салық кезеңі үшін бір қызметкерге орташа айлық еңбекақы 38512 теңгені құрады, мұнда:

      салық кезеңінің бірінші айы үшін қызметкерлердің есептелген еңбекақының барлық сомасы 1 051 000 теңге (125 000 теңге + 800 000 + 126 000), оның ішінде:

      бес адамның еңбекақысы 25 000 теңгеден 125 000 теңге (5 х 25 000 теңге) құрады;

      жиырма адамның еңбекақысы 40 000 теңгеден 800 000 теңге (20 х 40 000 теңге) құрады;

      үш адамның еңбекақысы 42 000 теңгеден 126 000 теңге (3 х 42 000 теңге) құрады.

      Яғни, салық кезеңінің бірінші айы үшін бір қызметкерге орташа айлық еңбекақы 37 536 теңге (1 051 000/28 адам) құрады.

      Салық кезеңінің екінші және үшінші айлары үшін бір қызметкерге еңбекақының орташа айлық сомасы тап осыған ұқсас жолмен айқындалады.

      Айталық, бір қызметкерге салық кезеңінің екінші айында орташа еңбекақы сомасы – 36 000 теңге, үшіншіде – 42 000 теңге құрады.

      Онда, салық кезеңі үшін бір қызметкерге еңбекақының орташа айлық сомасы 38 512 теңгені ((37 536 теңге + 36 000 теңге + 42 000 / 3 ай) құрады.

      Бұл мысалда 2012 жылға арналған Республикалық бюджет туралы заңымен белгіленген айлық еңбекақының 2 еселенген ең төменгі мөлшері 34 878 теңгені (17 439 теңге х 2) құрады.

      Салық кезеңінің қорытындысы бойынша бір қызметкерге орташа айлық еңбекақы ең төменгі еңбекақының 2 еселік мөлшерінен (38512) асқандықтан, Салық кодексінің 436-бабы 2-тармағында көзделген қызметкерлердің орташа тізімдік санын ескере отырып, салық кезеңіне есептелген салық сомасына түзету жүргізіледі;

      5) 910.00.005 жолы бойынша Салық кодексінің 436-бабының 1-тармағына сәйкес есептелген салық сомасы 360 000 теңге (120 000 000 теңге х 3%) құрайды;

      Салық кодексінің 433-бабы 1) тармақшасында белгіленген табыстың шекті сомасынан асатын табыстың салық сомасы 60 000 теңге ((12 000 000 теңге – 10 000 000 теңге) х 3%) құрайды;

      6) 910.00.006 жолы бойынша Салық кодексінің 436-бабы 2-тармағына сәйкес салық сомасын түзету 112 500 теңгені құрады;

      қызметкерлердің орташа тізімдік санына байланысты азайтылған салық сомасы 112 500 теңге құрады ((360 000 теңге – 60 000 теңге) х (27 адам – 2 адам) х 0,015), мұндағы 0,015 – қызметкерлердің орташа тізімдік санын ескере отырып әрбір, қызметкер үшін салық сомасын түзету коэффициенті;

      7) 910.00.007 жолы бойынша азайтуға жатқызылған түзетуден кейінгі салық сомасы 247 500 теңге құрайды (360 000 теңге – 112 500 теңге);

      8) 910.00.008 жолы бойынша салық кезеңі үшін бюджетке төленуге жататын жеке табыс салығы 123 750 теңгені құрайды (247 500 теңге х 0,5);

      9) 910.00.009 жолы бойынша салық кезеңі үшін бюджетке төлеуге жататын, есептелген әлеуметтік салық сомасы 1134 теңгені құрайды ((247 500 теңге х 0,5) – 2616 теңге – 120 300 теңге), бұнда 2616 теңге – дара кәсіпкер үшін әлеуметтік аударымдар сомасы (910.00.011), 120 300 теңге – қызметкерлер үшін әлеуметтік аударымдар сомасы (910.00.019);

      10) 910.00.010 жолы бойынша дара кәсіпкер үшін әлеуметтік аударымдар есептелетін кірістің сомасы 52 317 теңгені құрады (17 439 теңге х 3 ай), мұнда 17 439 теңге – мөлшері "2012 – 2014 жылдарға арналған республикалық бюджет туралы" 2011 жылғы 24 қарашадағы Қазақстан Республикасының Заңымен (бұдан әрі – Республикалық бюджет туралы заң) белгіленген 2012 жылға ең төменгі еңбекақы;

      11) 910.00.011 жолы бойынша дара кәсіпкер үшін әлеуметтік аударымдар сомасы 2616 теңге (52 317 х 5%), бұнда 5% – 2012 жылғы әлеуметтік аударымдар ставкасы;

      12) 910.00.012 жолы бойынша дара кәсіпкер үшін міндетті зейнетақы жарналарынан есептелген кірістің сомасы 52 317 теңгені құрады (17 439 теңге х 3 ай), бұнда 17 439 теңге – Республикалық бюджет туралы заңмен белгіленген 2012 жылғы ең төменгі еңбекақының мөлшері;

      13) 910.00.013 жолы бойынша дара кәсіпкер үшін міндетті зейнетақы жарналарының сомасы 5232 теңгені құрады (52 317 х 10%), бұнда 10% – міндетті зейнетақы жарналарының ставкасы.

      12. "Жеке тұлғалардың табысынан жеке табыс салығын, әлеуметтік аударымдар мен міндетті зейнетақы жарналарын есептеу" деген бөлімде:

      1) 910.00.014 жолында жеке тұлғаларға төленген, Қазақстан Республикасы азаматтары табысынан есепке жатқызылған және салық кезеңі үшін бюджетке аударуға жататын жеке табыс салығының сомасы көрсетіледі;

      2) 910.00.015 жолында жеке тұлғаларға төленген, шетелдіктер мен азаматтығы жоқ тұлғалардың табысынан есепке жатқызылған және салық кезеңі үшін бюджетке аударуға жататын жеке табыс салығының сомасы көрсетіледі;

      3) 910.00.016 жолында салық кезеңінің әрбір айы үшін міндетті зейнетақы жарнасы ұсталатын (есептелетін) жеке тұлғаларға есептелген табыстардың сомасы көрсетіледі;

      4) 910.00.017 жолында жеке тұлғаларға төленген табыстардан есептелген және салық кезеңі үшін жинақтаушы зейнетақы қорына аударуға жататын міндетті зейнетақы жарнасының сомасы көрсетіледі;

      5) 910.00.018 жолында Міндетті әлеуметтік сақтандыру туралы заңға сәйкес салық кезеңі үшін табыстар түрінде жеке тұлғаларға төленетін жұмыс беруші шығыстарының сомасы көрсетіледі.

      Бұл ретте әлеуметтік аударымдар міндетті әлеуметтік сақтандыру туралы заңнамада бекітілген әлеуметтік аударымдар объектісінен есептелінген мөлшерде жүргізіледі. Әлеуметтік аударымдарды есептеуге қабылданған Республикалық бюджет туралы заңымен белгіленген ай сайынғы табыс, ең төменгі еңбек ақының он есе мөлшерінен артық болмауы керек;

      6) 910.00.019 жолда Міндетті әлеуметтік сақтандыру туралы заңға сәйкес есептелген және салық кезеңі үшін төлеуге жататын әлеуметтік аударымдардың сомасы көрсетіледі.

      13. "Салық төлеушінің (салық агентінің) жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің (басшының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (болған кезде) көрсетіледі.

      Егер декларацияны жеке тұлға табыс еткен жағдайда, жолда жеке басын куәландыратын құжаттарға сәйкес толтырылатын салық төлеушінің тегі, аты, әкесінің аты (болған кезде) көрсетіледі;

      2) декларацияның тапсырылған күні көрсетіледі.

      Декларацияның салық органына тапсырылған күні көрсетіледі;

      3) орналасқан орны бойынша салық органының коды көрсетіледі.

      Салық төлеушінің орналасқан орны бойынша салық органының коды көрсетіледі.

      Бұл ретте, дара кәсіпкердің орналасқан жері салық органында дара кәсіпкер ретінде тіркеу есебіне қою кезінде мәлімделген дара кәсіпкердің қызметінің басым бөлігін жүзеге асыратын орны болып танылады.

      Резидент заңды тұлғаның орналасқан жері құрылтай құжаттарында көрсетілген оның тұрақты жұмыс істейтін органының орналасқан жері болып танылады.

      Филиал, өкілдік ашпай, қызметін тұрақты мекеме арқылы жүзеге асыратын резидент емес заңды тұлғаның орналасқан жері салық органында салық төлеуші ретінде тіркеу кезінде мәлімделген Қазақстан Республикасындағы қызметін жүзеге асыратын жері болып танылады;

      4) Жеке тұлғаның тұрғылықты жері бойынша салық органының коды көрсетіледі.

      Бұл ретте, жеке тұлғаның тұрғылықты жері азаматтарды тіркеу туралы Қазақстан Республикасының заңнамасына сәйкес азаматты тіркеу орны болып танылады;

      5) "Декларацияны қабылдаған лауазымды адамының Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      6) Салық кодексінің 584-бабының 2-тармағына сәйкес лауазымды адам декларацияны қабылдаған күн көрсетіледі;

      7) Салық органы беретін декларацияның кіріс нөмірі көрсетіледі;

      8) Пошта немесе өзге байланыс ұйымымен қойған пошта штемпелінің күні көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Патент құнының салық есептілігін (есебін) жасау қағидалары
(911.00-нысан)
1. Жалпы ережелер

      1. Осы Патент құнының салық есептілігін (есебін) жасау қағидалары (911.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және патент құнын есептеуге арналған патент құнын салық есептілігі нысанын (есепті) (бұдан әрі – есеп) жасау тәртібін айқындайды. Патент құнына жеке табыс салығы (төлем көзінен ұсталатын жеке табыс салығын қоспағанда), әлеуметтік салық, міндетті зейнетақы жарналары мен әлеуметтік аударымдар кіреді. Есепті патент негізіндегі арнаулы салық режимін қолданатын дара кәсіпкерлер жасайды.

      2. Есеп есептің өзінен (911.00-нысан) және патент негізіндегі арнаулы салық режимін қолдану үшін қажетті ақпаратты көрсетуге арналған қосымшадан (911.01-нысан) тұрады.

      3. Есепті толтыру кезінде түзетулерге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде есептің тиісті торкөздері толтырылмайды.

      5. Есепке қосымша есепте тиісті көрсеткіштерді ашуды талап ететін жолдар толтырылған кезде міндетті тәптіпте жасалады

      6. Есепке қосымшалардың парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда есепке қосымшаның осындай парағы қосымша толтырылады.

      7. Осы Қағидаларда мынадай арифметикалық таңбалар қолданылады: "–" – алу; "х" – көбейту.

      8. Сомалардың теріс мәндері есептің тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      9. Есепті жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      10. Есепке Салық кодексінің 61-бабы 3-тармағына сәйкес салық төлеуші не болмаса оның өкілі қол қояды және Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      11. Есепті табыс ету кезінде:

      1) келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзге байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      12. Қосымшалардың "Салық төлеуші туралы жалпы ақпарат" деген бөлімдерінде есептің "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      13. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес есепті табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін міндетті түрде толтыруы тиіс.

2. Есепті жасау (911.00-нысан)

      14. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде салық төлеуші мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) ЖСН – салық төлеушінің жеке сәйкестендіру нөмірі;

      3) дара кәсіпкердің тегі, аты, әкесінің аты (ол болған жағдай) немесе атауы.

      Салық міндеттемесін мүлікті сенімгерлікпен басқару шартына сәйкес немесе сенімгерлікпен басқару туындайтын өзге жағдайларда сенімгерлікпен басқарушы орындаған кезде жолда сенімгерлікпен басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған жағдай) немесе құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      4) салық есептілігі (есеп) табыс етілетін салық кезеңі (араб сандарымен көрсетіледі);

      5) есеп түрі. Тиісті торкөздер есептің Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне жатқызылуы ескеріле отырып, белгіленеді;

      6) хабарламаның нөмірі мен күні. Торкөздер Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген хабарлама бойынша табыс етілген жағдайда белгіленеді;

      7) салық төлеушінің санаты. Торкөздер егер салық төлеуші А немесе В торкөздерінде көрсетілген санаттардың біріне жатқан жағдайда белгіленеді;

      8) "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды;

      9) торкөз есеп электронды түрде табыс етілген кезде белгіленеді;

      10) табыс етілген қосымшалардың саны.

      15. "Патент құнын есептеу" деген бөлімде:

      1) 911.00.001 жолында табыс сомасы көрсетіледі;

      2) 911.00.002 жолында 911.00.001 жолы мен Салық кодексінің 432-бабы 1-тармағында белгіленген ставкасының туындысы (911.00.001 х 2%) ретінде айқындалатын бюджетке төленуге жататын есептелген салық сомасы көрсетіледі;

      3) 911.00.003 жолында есептелген салықтардың бір бөлігінің 1/2 мөлшерінде айқындалатын (911.00.002 х 0,5) бюджетке төленуге жататын жеке табыс салығы сомасы көрсетіледі. Бұл ретте есептелген салық сомасы 1 теңгеге дейін дөңгелектенуі тиіс: 50 және одан көп тиындағы сома бір теңге ретінде қабылданады, 50 тиыннан төмен сома есепке қабылданбайды;

      4) 911.00.004 жолында міндетті әлеуметтік сақтандыру туралы заңнамаға сәйкес есептелген әлеуметтік аударымдар алына отырып, есептелген салықтардың бір бөлігінің Ң мөлшерінде айқындалатын бюджетке төленуге жататын әлеуметтік салық сомасы көрсетіледі ((911.00.002 х 0,5) – 911.00.005). Бұл ретте есептелген салық сомасын 1 теңгеге дейін дөңгелектенуі тиіс: 50 және одан көп тиындағы сома бір теңге ретінде қабылданады, 50 тиыннан төмен сома есепке қабылданбайды.

      Міндетті әлеуметтік сақтандыру туралы заңнамаға сәйкес есептелген әлеуметтік аударымдар сомасы әлеуметтік салық сомасынан асып кеткен жағдайда бұл жолда нөлге тең әлеуметтік салық сомасы көрсетіледі;

      5) 911.00.005 жолында "Міндетті әлеуметтік сақтандыру туралы" Қазақстан Республикасының Заңына (бұдан әрі – Міндетті әлеуметтік сақтандыру туралы Заң) сәйкес есептелген әлеуметтік аударымдар сомасы көрсетіледі;

      6) 911.00.006 жолында Қазақстан Республикасының Зейнетақымен қамсыздандыру туралы заңнамасында белгіленген тәртіпте айқындалатын жинақтаушы зейнетақы қорларына міндетті зейнетақы жарналарын есептеу үшін мәлімделген табыс көрсетіледі;

      7) 911.00.007 жолында Қазақстан Республикасының зейнетақы заңнамасында белгіленген тәртіппен айқындалатын жинақтаушы зейнетақы қорларына міндетті зейнетақы жарналарының сомасы көрсетіледі.

      16. Есеп электронды түрде берілген кезде "Патент құнын төлеу туралы мәліметтер" бөлімінде 911.00.008 А, 911.00.008 В, 911.00.008 С, 911.00.008 D, 911.00.008 Е жолдарында Салық кодексінің 431-бабы 2-тармағына сәйкес төленген жеке табыс және әлеуметтік салықтар, әлеуметтік аударымдар мен міндетті зейнетақы жарналары бойынша мәліметтер (төлемнің атауы, БСК (бюджет сыныптамасының коды), төлем құжатының нөмірі, төленген күні, сомасы) көрсетіледі.

      17. "Салық төлеушiнiң жауапкершiлiгi" деген бөлімде:

      1) "Салық төлеушінің Т.А.Ә." жолында жеке басын куәландыратын құжаттарға сәйкес дара кәсіпкердің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) есептің салық органына тапсырылған күні көрсетіледі.

      3) орналасқан орны бойынша салық органының коды.

      Бұл ретте салық органында дара кәсіпкер ретінде тіркеу есебіне қою кезінде мәлімдеген дара кәсіпкердің қызметінің басым бөлігі жүзеге асырылатын орын дара кәсіпкердің орналасқан орны болып танылады;

      4) тұрғылықты жері бойынша салық органының коды.

      Бұл ретте Қазақстан Республикасының азаматтарды тіркеу туралы заңнамасына сәйкес азаматты тіркеу орны жеке тұлғаның тұрғылықты жері болып танылады;

      5) "Есепті қабылдаған лауазымды адамның Т.А.Ә." жолында есепті қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      6) Салық кодексінің 584-бабы 2-тармағына сәйкес есептің қабылданған күні көрсетіледі;

      7) салық органы берген есептің кіріс нөмірі көрсетіледі;

      8) Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. 911.01-нысанын жасау

      18. 911.00 нысаны патент алу үшін қажетті ақпаратты көрсетуге арналған және дара кәсіпкердің міндетті тәртіпте толтыруы тиіс.

      19. "Патент туралы мәліметтер" деген бөлімде:

      1) 911.01.001 жолында патент негізіндегі арнаулы салық режимін қолданатын мерзімі көрсетіледі;

      2) 911.01.002 жолында жүзеге асырылып жатқан кәсіпкерлік қызметтің түрі көрсетіледі;

      3) 911.01.003 А, 911.01.003 В, 911.01.003 С, 911.01.003 D, 911.01.003 Е, 911.01.003 F жолдарында кәсіпкерлік қызметті жүзеге асырылатын жер (облыс, қала немесе аудан, т.б.атаулары) көрсетіледі.

      911.01.003 G жолында әмбебап дүкені, супермаркет және т.б. атаулары, әмбебап дүкендерінде, супермаркеттерде және т.б. кәсіпкерлік қызметті жүзеге асыру кезінде бөлімнің нөмірі немесе атауы көрсетіледі. Кәсіпкерлік қызметті автомобильмен жолаушылар және жүк тасымалдау саласында жүзеге асырған жағдайда 911.01.003 G жолында нөмірі мен жүру бағыты көрсетіледі;

      4) мүлікті жалға беру бойынша қызметін әртүрлі елді мекендерде жүзеге асырған жағдайда қосымша мына жолдар толтырылады:

      911.01.004 – жүзеге асырылатын қызмет түрі;

      911.01.005 – дара кәсіпкер орналасқан (тіркеу) орнынан бөлек кәсіпкерлік қызметті жүзеге асырылатын өзге жер.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Бірыңғай жер салығын төлеушілерге арналған салық есептілігін
(декларацияны) жасау қағидалары (920.00-нысан)

      РҚАО-ның ескертпесі!
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1. Жалпы ережелер

      1. Осы Бірыңғай жер салығын төлеушілерге арналған салық есептілігін (декларацияны) жасау қағидалары (920.00-нысан) (бұдан әрі – Қағидалар) "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (Салық кодексі) сәйкес әзірленген және бірыңғай жер және әлеуметтік салықтарды, төлем көзінен ұсталатын жеке табыс салығын, жер үстi көздерiнiң су ресурстарын пайдаланғаны үшiн төлемақыны, қоршаған ортаға эмиссия үшін төлемақыны, сондай-ақ міндетті зейнетақы жарналары мен әлеуметтік аударымдарды есептеуге арналған бірыңғай жер салығын төлеушілер үшін салық есептілігі нысанын (декларация) (бұдан әрі – декларация) жасау тәртібін айқындайды. Декларацияны шаруа немесе фермер қожалықтарына арналған арнаулы салық режимін қолданатын салық төлеушілер жасайды.

      2. Декларация декларацияның өзінен (920.00-нысан) және салық міндеттемесін есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналған оған қосымшалардан (920.01-ден 920.03-ке дейінгі нысандар) тұрады.

      3. Декларация толтыру кезінде түзетуге, өшіруге және тазалауға жол берілмейді.

      4. Көрсеткіштер болмаған кезде тиісті торкөздері толтырылмайды.

      5. Декларацияға қосымшалар декларациядағы тиісті көрсеткіштерді көрсетуді талап ететін жолдарды толтыру кезінде міндетті тәртіпте жасалады.

      6. Декларацияға қосымшалар оларда көрсетілуі тиіс деректер болмаған кезде жасалмайды.

      7. Декларацияға қосымшаның парағында бар жолдардағы көрсеткіштердің саны асып кеткен жағдайда декларацияға қосымшаның осындай парағы қосымша толтырылады.

      8. Осы Қағидаларда арифметикалық белгілер қолданылады: "+" – қосу; "–" – алу; "х" – көбейту; "/" – бөлу; "=" – тең.

      9. Сомалардың теріс мәндері декларацияның тиісті жолының (бағанының) бірінші сол жақтағы торкөзінде "–" белгісімен белгіленеді.

      10. Декларация жасау кезінде:

      1) қағаз жеткізгіште – қара немесе көк сиялы қаламмен немесе қаламұшпен, баспаханалық бас әріптермен немесе баспа құрылғысын пайдалана отырып толтырылады;

      2) электронды жеткізгіште – Салық кодексінің 68-бабына сәйкес толтырылады.

      11. Декларацияға салық төлеуші не болмаса оның өкілі қол қояды және Салық кодексінің 61-бабы 3-тармағына сәйкес Қазақстан Республикасының заңнамасында белгіленген жағдайларда оның атауы жазылған мөрі бар салық төлеушінің не болмаса оның өкілінің мөрімен куәландырылады.

      12. Декларацияны табыс ету кезінде:

      1) декларация қағаз түрінде келу тәртібінде қағаз жеткізгіште – екі данада жасалады, бір данасы салық органының белгісімен салық төлеушіге қайтарылады;

      2) пошта арқылы хабарламасы бар тапсырыс хатпен қағаз жеткізгіште – салық төлеуші пошта немесе өзгелей байланыс ұйымының хабарламасын алады;

      3) электронды түрде – салық төлеуші (салық агенті) салық есептілігінің салық қызметі органдарының салық есептілігін қабылдау жүйесінің салық есептілігін қабылданғаны немесе қабылданбағандығы туралы хабарлама алады.

      13. Қосымшаның "Салық төлеуші (салық агенті) туралы жалпы ақпарат" деген бөлімдерінде декларацияның "Салық төлеуші туралы жалпы ақпарат" деген бөлімінде көрсетілген тиісті деректер көрсетіледі.

      14. "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылдың 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес декларация табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірін;

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірін (бизнес-сәйкестендіру нөмірін) міндетті түрде толтыруы тиіс.

2. Декларацияны жасау (920.00-нысан)

      15. "Салық төлеуші (салық агенті) туралы жалпы ақпарат" деген бөлімде салық төлеуші (салық агенті) мынадай деректерді көрсетеді:

      1) СТН – салық төлеушінің тіркеу нөмірі;

      2) ЖСН/БСН – салық төлеушінің жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі);

      3) салық төлеушінің атауы.

      Жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) және шаруа немесе фермер қожалығының атауы (ол болған кезде) көрсетіледі.

      Салық міндеттемесін сенімгерлікпен басқару шартына сәйкес немесе сенімгерлікпен басқару туындайтын өзге жағдайларда сенімгерлікпен басқарушы орындаған жағдайда жолда сенімді басқарушы жеке тұлғаның тегі, аты, әкесінің аты (ол болған кезде) немесе құрылтай құжаттарына сәйкес сенімгерлікпен басқарушы заңды тұлғаның атауы көрсетіледі;

      4) салық есептілігі тапсырылатын салық кезеңі – декларация табыс етілетін есепті салық кезеңі (араб сандарымен көрсетіледі);

      5) декларация түрі. Тиісті торкөздер Салық кодексінің 63-бабында көрсетілген салық есептілігінің түрлеріне декларацияны жатқызу ескеріле отырып, белгіленеді;

      6) хабарламаның нөмірі мен күні. А немесе В торкөздері Салық кодексінің 63-бабы 3-тармағының 4) тармақшасында көзделген декларация түрін табыс еткен жағдайда толтырылады;

      7) салық төлеуші санаты.

      Торкөздер, егер салық төлеуші А немесе В жолда көрсетілген санаттардың біріне жататын жағдайда белгіленеді;

      8) "Кеден декларацияларын толтыру үшін пайдаланылатын жіктеуіштер туралы" Кеден одағы комиссиясының 2010 жылғы 20 қыркүйектегі № 378 шешімімен бекітілген 23 "Валюталар жіктеуіші" қосымшасына сәйкес валюта коды;

      9) тиісті торкөзде табыс етілген қосымшалардың саны.

      16. "Бірыңғай жер салығын есептеу" деген бөлімде:

      1) 920.00.001 А жолында салық кезеңі үшін бүкіл Қазақстан Республикасы бойынша шаруа немесе фермер қожалығында бар егiстiктердің ауданы көрсетіледі.

      920.00.001 В жолында салық кезеңі үшін бүкіл Қазақстан Республикасы бойынша шаруа немесе фермер қожалығында бар жайылымдардың, табиғи шабындықтар мен басқа да жер учаскелерінің жиынтық ауданы көрсетіледі;

      2) 920.00.002 А жолында салық кезеңі үшін бүкіл Қазақстан Республикасы бойынша шаруа немесе фермер қожалығында бар егістіктердің жиынтық бағалау құны көрсетіледі.

      920.00.002 В жолында салық кезеңі үшін бүкіл Қазақстан Республикасы бойынша шаруа немесе фермер қожалығында бар жайылымдардың, табиғи шабындықтар мен басқа да жер учаскелерінің жиынтық бағалау құны көрсетіледі;

      3) 920.00.003 А жолында салық кезеңі үшін бүкіл Қазақстан Республикасы бойынша шаруа немесе фермер қожалығында бар егістіктер бойынша бірыңғай жер салығының есептелген сомасы көрсетіледі.

      920.00.003 В жолында салық кезеңі үшін бүкіл Қазақстан Республикасы бойынша шаруа немесе фермер қожалығында бар жайылымдар, табиғи шабындықтар мен басқа да жер учаскелері бойынша есептелген бірыңғай жер салығының сомасы көрсетіледі;

      4) 920.00.004 жолында 920.00.004 А және 920.00.004 В жолдарының сомасы ретінде айқындалатын, салық кезеңі үшін шаруа немесе фермер қожалығында бар егістіктер мен жайылым, табиғи шабындық және басқа да жер учаскелерінің орналасқан орны бойынша есептелген бірыңғай жер салығы сомасының жалпы сомасы көрсетіледі.

      Бұл ретте 920.00.004 жолының сомасы 920.00.005 А және 920.00.005 В жолдарының сомасына тең келеді.

      920.00.004 А жолында 920.01 барлық нысандары бойынша 920.01.007 жолының сомасы ретінде айқындалатын, салық кезеңі үшін егістіктің орналасқан орны бойынша есептелген бірыңғай жер салығының сомасы көрсетіледі.

      920.00.004 В жолында 920.01 барлық нысандары бойынша 920.01.014 жолының сомасы ретінде айқындалатын, салық кезеңі үшін егістіктің, табиғи шабындықтар мен басқа да жер учаскелерінің орналасқан орны бойынша есептелген бірыңғай жер салығының сомасы көрсетіледі;

      5) 920.00.005 А жолында ағымдағы салық кезеңінің 1 қаңтарынан бастап 1 қазанға дейін салық кезеңі үшін және ағымдағы салық кезеңі үшін 10 қарашасынан кешіктірмей, жер учаскелерінің орналасқан орны бойынша бюджетке төлеуге жататын бірыңғай жер салығының есептелген сомасы көрсетіледі.

      920.00.005 В жолында салық кезеңінің 1 қазанынан 31 желтоқсанына дейін салық кезеңі үшін есептелген және есепті салық кезеңінен кейінгі салық кезеңінің 10 сәуірінен кешіктірмейтін мерзімде жер учаскелерінің орналасқан орны бойынша бюджетке төлеуге жататын бірыңғай жер салығының сомасы көрсетіледі.

      920.00.005 А және 920.00.005 В жолдарының сомасы 920.00.004 жолының сомасына тең.

      17. "Әлеуметтік салықты есептеу" деген бөлімде:

      1) 920.00.006 жолының А бағанында салық кезеңінің әрбір айы үшін шаруашылық басшысын және кәмелетке толған мүшелерін қоса алғанда, шаруашылық мүшелерінің саны көрсетіледі;

      2) 920.00.006 жолының В бағанында салық кезеңінің әрбір айы үшін шаруашылық қызметкерлерінің саны көрсетіледі;

      3) 920.00.006 жолының С бағанында әрбір айы үшін:

      Салық кодексінің 445-бабында белгіленген әлеуметтік салық ставкасына 920.00.006 жолының А және В бағандары сомаларының туындысы ретінде айқындалатын салық кезеңінің әрбір айы үшін әлеуметтік салықтың есептелген сомасы;

      "Салық кезеңі үшін барлығы" жолында есептелген, салық кезеңінің барлық айлары үшін 920.00.006 жолы С бағанының көрсеткіштерін қосумен айқындалатын әлеуметтік салықтың қорытынды сомасы көрсетіледі;

      4) 920.00.007 А жолында ағымдағы салық кезеңінің 10 қарашасынан кешіктірмей жер учаскелерінің орналасқан орны бойынша бюджетке төлеуге жататын шаруашылық басшысы мен мүшелері үшін әлеуметтік салықтың сомасы көрсетіледі. Салық кодексінің 445-бабына сәйкес бұл жол салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін есептелген әлеуметтік салықтың сомасы мен 920.00.015 А және 920.00.019 А жолдарының сомасы арасындағы айырма ретінде айқындалады.

      920.00.007 В жолында есепті салық кезеңінен кейінгі салық кезеңінің 10 сәуірінен кешіктірмей жер учаскелерінің орналасқан орны бойынша бюджетке төлеуге жататын шаруашылық басшысы мен мүшелері үшін әлеуметтік салықтың сомасы көрсетіледі. Салық кодексінің 445-бабына сәйкес бұл жол салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін есептелген әлеуметтік салықтың сомасы мен 920.00.015 В және 920.00.019 В жолдардың сомасы арасындағы айырма ретінде айқындалады.

      Әлеуметтік аударымдар сомасы әлеуметтік салық сомасынан асып кеткен кезде әлеуметтік салық сомасы нөлге теңеледі.

      18. "Жеке тұлғалардың табыстарынан жеке табыс салығын, әлеуметтік аударымдар мен міндетті зейнетақы жарналарын есептеу" деген бөлімде:

      1) 920.00.008, 920.00.008 I, 920.00.008 II жолдарында Салық кодексінің 160-бабына сәйкес төлем көзіне салынатын, салық кезеңі үшін салық агенті есептеген табыстардың сомасы көрсетіледі. 920.00.008 жол 920.00.008 I және 920.00.008 II жолдарының сомасы ретінде айқындалады.

      Бұл ретте, 920.00.008 I жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.008 II жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін салық агенті есептеген төлем көзінен салық салынатын табыстардың сомасы көрсетіледі;

      2) 920.00.008 А, 920.00.008 А I, 920.00.008 А II жолдарында салық кезеңі үшін қызметкерлерге есептелген табыстардың сомасы көрсетіледі.

      920.00.008 А жолының сомасы 920.00.008 А I және 920.00.008 А II жолдарының сомасы ретінде айқындалады.

      Бұл ретте, 920.00.008 А I жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.008 А II жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін қызметкерлерге есептелген табыстардың сомасы көрсетіледі;

      3) 920.00.008 В, 920.00.008 В I, 920.00.008 В II жолдарында салық кезеңі үшін дивидендтер, сыйақылар, ұтыстар түрінде есептелген табыстардың сомасы көрсетіледі.

      920.00.008 В жолының сомасы 920.00.008 В I және 920.00.008 В II жолдарының сомасы ретінде айқындалады және 920.00.008 жолының сомасына қосылады.

      Бұл ретте, 920.00.008 В I жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.008 В II жолында 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін дивидендтер, сыйақылар, ұтыстар түрінде есептелген табыстардың сомасы көрсетіледі;

      4) 920.00.009, 920.00.009 А, 920.00.009 В жолдарында салық кезеңі үшін жеке тұлғаларға есептелген табыстардан есептелген жеке табыс салығының сомасы көрсетіледі. 920.00.009 жолының сомасы 920.00.009 А және 920.00.009 В жолдарының сомасы ретінде айқындалады.

      Бұл ретте, 920.00.009 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.009 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін есептелген жеке табыс салығының сомасы көрсетіледі;

      5) 920.00.010 жолында міндетті, ерікті зейнетақыны және ерікті кәсіби зейнетақы жарналарын, сақтандыру сыйлықақыларын және жеке табыс салығын есептемегенде, салық кезеңінің соңына салық агенті жеке тұлғаларға есептеген, бірақ төлемеген табыстар бойынша берешек сомасы көрсетіледі. 920.00.010 жолының сомасы 920.00.010 А және 920.00.010 В жолдарының сомасы ретінде айқындалады;

      Бұл ретте, 920.00.010 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.010 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін салық агенті жеке тұлғаларға есептеген, бірақ төлемеген табыстар бойынша берешектердің сомасы көрсетіледі;

      6) 920.00.011, 920.00.011 А, 920.00.011 В жолдарында салық кезеңі үшін жеке тұлғаларға төленген табыстардың сомасы көрсетіледі.

      920.00.011 жолы 920.00.011 А және 920.00.011 В жолдарының сомасы ретінде айқындалады.

      Бұл ретте, 920.00.011 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.011 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін жеке тұлғаларға төленген табыстар көрсетіледі;

      7) 920.00.012, 920.00.012 А, 920.00.012 В жолдарында жеке тұлғаларға – Қазақстан Республикасы азаматтарына төленген табыстардан алынатын және салық кезеңі үшін бюджетке аударуға жататын есептелген жеке табыс салығының сомасы көрсетіледі.

      920.00.012 жолы 920.00.012 А және 920.00.012 В жолдарының сомасы ретінде айқындалады.

      920.00.012 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін жеке тұлғаларға – Қазақстан Республикасы азаматтарына төленген табыстардан алынатын және ағымдағы салық кезеңінің 10 қарашасынан кешіктірмей жер учаскелерінің орналасқан орны бойынша бюджетке төлеуге жататын есептелген жеке табыс салығының сомасы көрсетіледі.

      920.00.012 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін жеке тұлғаларға – Қазақстан Республикасы азаматтарына төленген табыстардан алынатын және есепті салық кезеңінен кейінгі салық кезеңінің 10 сәуірінен кешіктірмей жер учаскелерінің орналасқан орны бойынша бюджетке төлеуге жататын есептелген жеке табыс салығының сомасы көрсетіледі;

      8) 920.00.013, 920.00.013 А, 920.00.013 В жолдарында Салық кодексінің 189, 190-баптарына сәйкес Қазақстан Республикасының резиденті және резиденті емесі болып табылатын жеке тұлғаларға – шетелдіктер мен азаматтығы жоқ тұлғаларға төленген табыстардан алынатын және салық кезеңі үшін бюджетке аударуға жататын есептелген жеке табыс салығының сомасы көрсетіледі.

      920.00.013 жолы 920.00.013 А және 920.00.013 В жолдарының сомасы ретінде айқындалады.

      920.00.013 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін жеке тұлғаларға – шетелдіктер мен азаматтығы жоқ тұлғаларға төленген табыстардан алынатын және ағымдағы салық кезеңінің 10 қарашасынан кешіктірмей жер учаскелерінің орналасқан орны бойынша бюджетке төлеуге жататын есептелген жеке табыс салығының сомасы көрсетіледі.

      920.00.013 В жолында 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін жеке тұлғаларға – шетелдіктер мен азаматтығы жоқ тұлғаларға төленген табыстардан алынатын және есепті салық кезеңінен кейінгі салық кезеңінің 10 сәуірінен кешіктірмей бюджетке төлеуге жататын есептелген жеке табыс салығының сомасы көрсетіледі;

      9) 920.00.014, 920.00.014 А, 920.00.014 В жолдарында "Міндетті әлеуметтік сақтандыру туралы" 2003 жылғы 25 сәуірдегі Қазақстан Республикасының Заңына (бұдан әрі – Міндетті әлеуметтік сақтандыру туралы заң) сәйкес салық кезеңі үшін табыстар түрінде жеке тұлғаларға төленетін жұмыс берушінің шығыстары көрсетіледі.

      Бұл ретте 920.00.014 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.014 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін жұмыс беруші шығыстарының сомасы көрсетіледі.

      Әлеуметтік аударымдар Міндетті әлеуметтік сақтандыру туралы заңда белгіленген мөлшерде әлеуметтік аударымдар есептеу объектісінен жүргізіледі. Әлеуметтік аударымдарды есептеуге қабылданатын ай сайынғы табыс Республикалық бюджет туралы заңда белгіленген ең төменгі еңбекақының он еселенген мөлшерінен аспауға тиіс;

      10) 920.00.015, 920.00.015 А, 920.00.015 В жолдарында Міндетті әлеуметтік сақтандыру туралы Заңға сәйкес есептелген, салық кезеңі үшін әлеуметтік аударымдардың сомасы көрсетіледі.

      920.00.015 жолы 920.00.015 А және 920.00.015 В жолдарының сомасы ретінде айқындалады.

      920.00.015 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін есептелген және ағымдағы салық кезеңінің 10 қарашасынан кешіктірмей төлеуге жататын әлеуметтік аударымдар сомасы көрсетіледі.

      920.00.015 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін есептелген және есепті салық кезеңінен кейінгі салық кезеңінің 10 сәуірінен кешіктірмей бюджетке төлеуге жататын әлеуметтік аударымдар сомасы көрсетіледі;

      11) 920.00.016, 920.00.016 А, 920.00.016 В жолдарында Қазақстан Республикасының зейнетақы заңнамасына сәйкес салық кезеңі үшін міндетті зейнетақы жарналары ұсталатын (есептелетін) жеке тұлғаларға есептелген табыстардың сомасы көрсетіледі;

      920.00.016 жолы 920.00.016 А және 920.00.016 В жолдарының сомасы ретінде айқындалады.

      Бұл ретте 920.00.016 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.014 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін міндетті зейнетақы жарналары ұсталатын (есептелетін) жеке тұлғаларға есептелген табыстардың сомасы көрсетіледі;

      12) 920.00.017, 920.00.017 А, 920.00.017 В жолдарында жеке тұлғалардың төленген табыстарынан есептелген және Қазақстан Республикасының зейнетақы заңнамасына сәйкес салық кезеңі үшін жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасы көрсетіледі.

      920.00.017 жолы 920.00.017 А және 920.00.017 В жолдарының сомасы ретінде айқындалады.

      920.00.017 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін жеке тұлғалардың төленген табыстарынан есептелген және салық кезеңінің 10 қарашасынан кешіктірмей жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасы көрсетіледі.

      920.00.017 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін жеке тұлғалардың төленген табыстарынан есептелген және есепті салық кезеңінен кейінгі салық кезеңінің 10 сәуірінен кешіктірмей жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасы көрсетіледі.

      19. "Шаруашылық басшысы мен кәмелетке толғандарды қоса алғанда, оның мүшелері үшін әлеуметтік аударымдар мен міндетті зейнетақы жарналарын есептеу" деген бөлімде:

      1) 920.00.018, 920.00.018 А және 920.00.018 В жолдарында Міндетті әлеуметтік сақтандыру туралы заңға сәйкес әлеуметтік аударымдар есептелетін шаруашылық басшысы мен мүшелерінің табыстары көрсетіледі.

      920.00.18 жолы 920.00.018 А және 920.00.018 В жолдарының сомасына тең.

      920.00.018 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.018 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін әлеуметтік аударымдар есептелетін шаруашылық басшысы мен мүшелерінің табыстары көрсетіледі;

      2) 920.00.019, 920.00.019 А және 920.00.019 В жолдарында Міндетті әлеуметтік сақтандыру туралы заңына сәйкес айқындалатын салық кезеңі үшін шаруашылық басшысы мен мүшелері үшін әлеуметтік аударымдардың сомасы көрсетіледі.

      920.00.019 жолы 920.00.019 А және 920.00.019 В жолдарының сомасы ретінде айқындалады.

      920.00.019 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін есептелген және салық кезеңінің 10 қарашасынан кешіктірмей төлеуге жататын әлеуметтік аударымдар сомасы көрсетіледі.

      920.00.019 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін есептелген және есепті салық кезеңінен кейінгі салық кезеңінің 10 сәуірінен кешіктірмей төлеуге жататын әлеуметтік аударымдар сомасы көрсетіледі;

      3) 920.00.020, 920.00.020 А және 920.00.020 В жолдарында Қазақстан Республикасының зейнетақы заңнамасына сәйкес салық кезеңі үшін міндетті зейнетақы жарналары ұсталатын (есептелетін) шаруашылық басшысы мен мүшелеріне есептелген табыстардың сомасы көрсетіледі;

      920.00.020 жолы 920.00.020 А және 920.00.020 В жолдарының сомасына тең.

      Бұл ретте, 920.00.020 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін, ал 920.00.020 В жолында 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін міндетті зейнетақы жарналары ұсталатын (есептелетін) шаруашылық басшысы мен мүшелеріне есептелген табыстардың сомасы көрсетіледі;

      4) 920.00.021, 920.00.021 А және 920.00.021 В жолдарында шаруашылық басшысы мен мүшелерінің төленген табыстарынан есептелген және Қазақстан Республикасының зейнетақы заңнамасына сәйкес салық кезеңі үшін жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасы көрсетіледі;

      920.00.021 жолы 920.00.021 А және 920.00.021 В жолдарының сомасы ретінде айқындалады.

      920.00.021 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін шаруашылық басшысы мен мүшелерінің төленген табыстарынан есептелген және салық кезеңінің 10 қарашасынан кешіктірмей жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасы көрсетіледі;

      920.00.021 В жолында салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін шаруашылық басшысы мен мүшелерінің төленген табыстарынан есептелген және салық кезеңінен кейінгі салық кезеңінің 10 сәуірінен кешіктірмей жинақтаушы зейнетақы қорларына аударуға жататын міндетті зейнетақы жарналарының сомасы көрсетіледі.

      20. "Салық төлеушінің (салық агентінің) жауапкершілігі" деген бөлімде:

      1) "Салық төлеушінің (басшысының) Т.А.Ә." жолында құрылтай құжаттарына сәйкес басшының тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі. Егер декларацияны жеке тұлға табыс еткен жағдайда, жолда жеке басын куәландыратын құжаттарға сәйкес толтырылатын салық төлеушінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      2) декларацияның тапсырылған күні.

      Декларацияның салық органына табыс етілген күні көрсетіледі;

      3) жер учаскелерінің орналасқан жері бойынша салық органының коды көрсетіледі.

      Жер учаскелерінің орналасқан жері бойынша салық органының коды көрсетіледі;

      4) тұрғылықты жері бойынша салық органының коды.

      Жеке тұлғаның тұрғылықты жері бойынша салық органының коды көрсетіледі.

      Бұл ретте Қазақстан Республикасының азаматтарды тіркеу туралы заңнамасына сәйкес азаматты тіркеу орны жеке тұлғаның тұрғылықты жері болып танылады;

      5) "Декларацияны қабылдаған лауазымды адамның Т.А.Ә." жолында декларацияны қабылдаған салық органы қызметкерінің тегі, аты, әкесінің аты (ол болған кезде) көрсетіледі;

      6) декларацияның қабылданған күні.

      Салық кодексінің 584-бабы 2-тармағына сәйкес декларация табыс етілген күн көрсетіледі;

      7) құжаттың кіріс нөмірі.

      Салық органы берген декларацияның тіркеу нөмірі көрсетіледі;

      8) пошта штемпелінің күні.

      Пошта немесе өзге байланыс ұйымы қойған пошта штемпелінің күні көрсетіледі.

3. Бірыңғай жер салығы – 920.01-нысанын жасау

      20. 920.01-нысаны салық кезеңі үшін:

      жеке меншік, жалға берілген жер учаскесі бойынша алғашқы жер пайдалану құқығындағы;

      қайталама жер пайдалану құқығындағы әрбір жер учаскесі бойынша бірыңғай жер салығын есептеу туралы ақпаратты көрсетуге арналған.

      Салық төлеушіде әртүрлі көрсеткіштері (иелік ету кезеңдері; жер учаскелеріне сәйкестендіру құжаттары және тағы сол сияқты) бар жер учаскелері болған кезде әрбір жер учаскесі бойынша 920.01-нысаны бойынша бөлек қосымша толтырылады.

      21. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде 4-жолда жер учаскесіне құқықтың тиісті түріне сәйкес торкөз толтырылады.

      22. "Егістік бойынша бірыңғай жер салығын есептеу" деген бөлімде:

      1) 920.01.001 жолында егістікті нақты пайдалану жүргізілетін орын бойынша салық органының коды көрсетіледі;

      2) 920.01.002 жолында Қазақстан Республикасының жер заңнамасына сәйкес егістіктің кадастрлық нөмірі көрсетіледі;

      3) 920.01.003 жолында егістіктің ауданы гектарда көрсетіледі;

      4) 920.01.004 жолында жер учаскесінің бағалау құнын айқындау актісінің деректеріне сәйкес егістіктің бағалау құны көрсетіледі.

      Бұл акті болмаған жағдайда, 920.01.004 жолында Салық кодексінің 441-бабы 1-тармағының 2) тармақшасына сәйкес 1 гектар жердiң аудан бойынша орташа бағалау құны негiзге алына отырып айқындалған егістіктің бағалау құны көрсетіледі;

      5) 920.01.005 жолында салық кезеңі ішінде егістікті пайдалану (иелік ету) айының саны көрсетіледі;

      6) 920.01.006 жолында (920.01.003/920.00.001 А х 100) формуласы бойынша айқындалатын егістіктің жиынтық ауданынан жер учаскесінің үлес салмағы көрсетіледі;

      7) 920.01.007 жолында (910.00.003А х 910.01.006) формуласы бойынша айқындалатын салық кезеңі үшін бюджетке төлеуге жататын егістік бойынша есептелген бірыңғай жер салығының сомасы көрсетіледі;

      2011 жылға (салық кезеңі) бюджетке төленуге жататын егістік бойынша бірыңғай жер салығының сомасын есептеу мысалдары.

      1-мысал. Егер бірыңғай жер салығын төлеушіде Қазақстан Республикасы бойынша ауыл шаруашылығы дақылдарының егiстiгiне пайдаланылатын бір "егістік" жер учаскесі болған жағдайда:

Р/с №

Жер учаскесінің орналасқан жері

Жер учаскесінің ауданы (гектар)

Жер учаскесінің бағалау құны (млн. теңгеде)

2011 жылы жер учаскесін пайдаланудың нақты кезеңі (айлар)

Жер учаскесін пайдаланудың нақты кезеңі үшін бағалау құны (млн. теңгеде)

1.

Солтүстік Қазақстан облысы, Шал ақын атындағы аудан

700 га

21,0

6 ай

10,5 млн. теңге (21,0/12х6)

Жиыны:




700га (жиынтық ауданы)







10,5 млн. теңге (жиынтық бағалау құны)


      Жиынтық ауданы (700 га) негізге алына отырып, Салық кодексінің 444-бабы 1-тармағына сәйкес бірыңғай жер салығының ставкасы: 500 гектардан жиынтық бағалау құнының 0,1% + 500 гектардан асатын гектарлардан жиынтық бағалау құнының 0,2% құрайды. Есептейміз:

      500 гектардан жиынтық бағалау құны: 7,5 млн. теңге ((10,5 млн. теңге х 500 га)/700 га);

      500 гектардан асатын гектарлардан жиынтық бағалау құны: 3,0 млн. теңге ((10,5 млн. теңге х (700 га – 500 га))/700 га), мұнда (700 га – 500 га) – асып кетуі;

      жер учаскесінің орналасқан жері бойынша 2009 жыл үшін бюджетке төлеуге жататын бірыңғай жер салығының сомасы: 13,5 мың теңге ((0,1% х 7,5 млн. теңге) + (0,2% х 3,0 млн. теңге)).

      2-мысал. Егер бірыңғай жер салығын төлеушіде Қазақстан Республикасының бір өңірінің түрі аудандарында ауыл шаруашылығы дақылдарының егiстiгiне пайдаланылатын екі "егістік" жер учаскесі болған жағдайда:

Р/с №

Жер учаскесінің орналасқан жері

Жер учаскесінің ауданы (гектар)

Жер учаскесінің бағалау құны (млн. теңгеде)

2011 жылы жер учаскесін пайдаланудың нақты кезеңі (айлар)

Жер учаскесін пайдаланудың нақты кезеңі үшін бағалау құны (млн. теңгеде)

1.

Ақмола облысы, Есіл ауданы

800 га

16,0

9 ай

12,0 млн. теңге (16,0 / 12 х 9), мұнда 12 – бір жылдағы айлар саны

2.

Ақмола облысы, Жақсы ауданы

1200 га

24,0

12 ай

24,0 млн. теңге (24,0 / 12 х 12)

Жиыны:




2000 га (жиынтық ауданы)







36,0 млн. теңге (жиынтық бағалау құны)


      2 жер учаскесінің жиынтық ауданы (2 000 га) негізге алына отырып, Салық кодексінің 444-бабының 1-тармағына сәйкес бірыңғай жер салығының ставкасы: 1500 гектардан жиынтық бағалау құнының 0,3% + 1500 гектардан асатын гектарлардан бағалау құнының 0,4 % құрайды. Есептейміз:

      1 500 гектардан жиынтық бағалау құны: 27,0 млн. теңге ((36,0 млн. теңге х 1 500 га)/2 000 га);

      1 500 гектардан асатын гектарлардан жиынтық бағалау құны: 9,0 млн. теңге ((36,0 млн. теңге х (2 000 га – 1 500 га))/2 000 га), мұнда (2 000 га – 1 500 га) – асып кетуі;

      бірыңғай жер салығын төлеушіде бар екі жер учаскесі бойынша 2010 жыл үшін бюджетке төлеуге жататын бірыңғай жер салығының сомасы: 117,0 мың теңге ((0,3 % х 27,0 млн. теңге) + (0,4 % х 9,0 млн. теңге)).

      Салық кодексінің 447-бабына сәйкес салық органына 920.00-нысаны бойынша декларацияны тапсыру және бірыңғай жер салығын төлеу жер учаскелерінің орналасқан орны бойынша жүргізілетіндіктен, бірыңғай жер салығының есептелген жалпы сомасынан (117,0 мың теңге) әрбір жер учаскесінің орналасқан орны бойынша бюджетке төлеуге жататын бірыңғай жер салығының сомасын есептейміз:

      2010 жыл үшін ауданы 800 гектар болатын жер учаскесі бойынша Ақмола облысы Есіл ауданының бюджетіне төлеуге жататын бірыңғай жер салығының сомасы: 46,8 мың теңге (117,0 мың теңге х 40 % (800 га / 2 000 га х 100)), мұнда 2 000 га – жер учаскесінің жиынтық ауданы;

      2010 жыл үшін ауданы 1 200 гектар болатын жер учаскесі бойынша Ақмола облысы Жақсы ауданының бюджетіне төлеуге жататын бірыңғай жер салығының сомасы: 70,2 мың теңге (117,0 мың теңге х 60 % (1 200 га / 2 000 га х 100)).

      3-мысал. Егер бірыңғай жер салығын төлеушіде Қазақстан Республикасының түрлі өңірлерінде ауыл шаруашылығы дақылдарының егiстiгiне пайдаланылатын үш "егістік" жер учаскесі болған жағдайда:

Р/с №

Жер учаскесінің орналасқан жері

Жер учаскесінің ауданы (гектар)

Жер учаскесінің бағалау құны (млн. теңгеде)

2011 жылы жер учаскесін пайдаланудың нақты кезеңі (айлар)

Жер учаскесін пайдаланудың нақты кезеңі үшін бағалау құны (млн. теңгеде)

1.

Қостанай облысы, Қамысты ауданы

1 600 га

64,0

8 ай

42,7 млн. теңге (64,0 / 12 х 8), мұнда 12 – бір жылдағы айлар саны

2.

Солтүстік Қазақстан облысы, Шал ақын атындағы аудан

700 га

21,0

6 ай

10,5 млн. теңге (21,0 / 12 х 6)

3.

Ақмола облысы, Жақсы ауданы

1200 га

24,0

12 ай

24,0 млн. теңге (24,0 / 12 х 12)

Жиыны:




3 500 га (жиынтық ауданы)







77,2 млн. теңге (жиынтық бағалау құны)


      3 жер учаскесінің жиынтық ауданы (3 500 га) негізге алына отырып, Салық кодексінің 444-бабы 1-тармағына сәйкес бірыңғай жер салығының ставкасы: 3000 гектардан жиынтық бағалау құнының 0,4% + 3000 гектардан асатын гектарлардан жиынтық бағалау құнының 0,5% құрайды. Есептейміз:

      3000 гектардан жиынтық бағалау құны: 66,2 млн. теңге ((77,2 млн. теңге х 3 000 га)/3 500);

      3000 гектардан асатын гектарлардан жиынтық бағалау құны: 11,0 млн. теңге ((77,2 млн. теңге х (3 500 га – 3 000 га)) / 3 500 га), мұнда (3 500 га – 3 000 га)– асып кетуі;

      бірыңғай жер салығын төлеушіде бар үш жер учаскесі бойынша 2011 жыл үшін бюджетке төлеуге жататын бірыңғай жер салығының сомасы: 319,8 мың теңге ((0,4 % х 66,2 млн. теңге) + (0,5 % х 11,0 млн. теңге)).

      Салық кодексінің 447-бабына сәйкес салық органдарына 920.00-нысаны бойынша декларацияны тапсыру және бірыңғай жер салығын төлеу жер учаскелерінің орналасқан орны бойынша жүргізілетіндіктен, бірыңғай жер салығының есептелген жалпы сомасынан (319,8 мың. теңге) әрбір жер учаскесінің орналасқан орны бойынша бюджетке төлеуге жататын бірыңғай жер салығының сомасын есептейміз:

      2011 жыл үшін ауданы 1 600 гектар болатын жер учаскесі бойынша Қостанай облысының (Қамысты ауданы) бюджетіне төлеуге жататын бірыңғай жер салығының сомасы: 146,1 мың теңге (319,8 мың теңге х 45,7 % (1 600 га / 3 500 га х 100)), мұнда 3 500 га – жер учаскесінің жиынтық ауданы;

      2010 жыл үшін ауданы 700 гектар болатын жер учаскесі бойынша Солтүстік Қазақстан облысының (Шал ақын ауданы) бюджетіне төлеуге жататын бірыңғай жер салығының сомасы: 64,0 мың теңге (319,8 мың теңге х 20 % (700 га / 3 500 га х 100));

      2010 жыл үшін ауданы 1200 гектар болатын жер учаскесі бойынша Ақмола облысының (Жақсы ауданы) бюджетіне төлеуге жататын бірыңғай жер салығының сомасы: 109,7 мың теңге (319,8 мың теңге х 34,3 % (1 200 га/3 500 га х 100)).

      23. "Жайылымдар, табиғи шабындықтар және басқа да жер учаскелері бойынша бірыңғай жер салығын есептеу" деген бөлімде:

      1) 920.01.008 жолында жер учаскесін нақты пайдалану жүргізілетін орын бойынша салық органының коды көрсетіледі;

      2) 920.01.009 жолында Қазақстан Республикасының жер заңнамасына сәйкес жер учаскесінің кадастрлық нөмірі көрсетіледі;

      3) 920.01.010 жолында жер учаскесінің ауданы гектарда көрсетіледі;

      4) 920.01.011 жолында жер учаскесінің бағалау құнын айқындау актісінің деректеріне сәйкес жер учаскесінің бағалау құны көрсетіледі.

      Бұл акті болмаған жағдайда, бұл жолда Салық кодексінің 441-бабы 1-тармағының 2) тармақшасына сәйкес 1 гектар жердiң аудан бойынша орташа бағалау құны негiзге алына отырып айқындалған жер учаскесінің бағалау құны көрсетіледі;

      5) 920.01.012 жолында салық кезеңі ішінде жер учаскесін пайдалану (иелік ету) айының саны көрсетіледі;

      6) 920.01.013 жолында (920.01.009/920.00.001 В х 100) формуласы бойынша айқындалатын жайылымдардың, табиғи шабындықтар мен басқа да жер учаскелерінің жиынтық ауданынан жер учаскесінің үлес салмағы көрсетіледі;

      7) 920.01.014 жолында 920.01.017 жолында (910.00.003 В х 910.01.013) формуласы бойынша айқындалатын, салық кезеңі үшін бюджетке төлеуге жататын жайылымдар, табиғи шабындықтар мен басқа да жер учаскелері бойынша есептелген бірыңғай жер салығының сомасы көрсетіледі.

      Егер бірыңғай жер салығын төлеушіде Қазақстан Республикасының түрлі өңірлерінде шабындыққа немесе жануарларды жаюға жүйелі пайдаланатын екі жер учаскесі болған жағдайда, 2011 жыл үшін (салық кезеңі) бюджетке төлеуге жататын бірыңғай жер салығы сомасын есептеу мысалы:

Р/с №

Жер учаскесінің орналасқан жері

Жер учаскесінің ауданы (гектар)

Жер учаскесінің бағалау құны (млн. теңгеде)

2010 жылы жер учаскесін пайдаланудың нақты кезеңі (айлар)

Жер учаскесін пайдаланудың нақты кезеңі үшін бағалау құны (млн. теңгеде)

1.

Ақмола облысы Жақсы ауданы

1 200 га

24,0

12 ай

24,0 млн. теңге (24,0 / 12 х 12)

2.

Солтүстік Қазақстан облысы, Шал ақын атындағы аудан

700 га

21,0

6 ай

10,5 млн. теңге (21,0 / 12 х 6)

Жиыны:




1 900 га (жиынтық ауданы)







34,5 млн. теңге (жиынтық бағалау құны)


      2 жер учаскесінің жиынтық ауданы (1 900 га) негізге алына отырып, Салық кодексінің 444-бабы 1-тармағына сәйкес бірыңғай жер салығының ставкасы: жер учаскелерінің жиынтық бағалау құнына 0,1% құрайды. Есептейміз:

      бірыңғай жер салығын төлеушіде бар екі жер учаскесі бойынша 2011 жыл үшін бюджетке төлеуге жататын бірыңғай жер салығының сомасы: 34,5 мың теңге (0,1 % х 34,5 млн. теңге).

      Салық кодексінің 447-бабына сәйкес салық органдарына 920.00-нысаны бойынша декларацияны тапсыру және бірыңғай жер салығын төлеу жер учаскелерінің орналасқан орны бойынша жүргізілетіндіктен, бірыңғай жер салығының есептелген жалпы сомасынан (34,5 мың теңге) әрбір жер учаскесінің орналасқан орны бойынша бюджетке төлеуге жататын бірыңғай жер салығының сомасын есептейміз:

      2010 жыл үшін ауданы 1 200 гектар болатын жер учаскесі бойынша Ақмола облысының (Жақсы ауданы) бюджетіне төлеуге жататын бірыңғай жер салығының сомасы: 21,7 мың теңге (34,5 мың теңге х 63 % (1 200 га / 1 900 га х 100).

      2010 жыл үшін ауданы 700 гектар болатын жер учаскесі бойынша Солтүстік Қазақстан облысының (Шал ақын ауданы) бюджетке төлеуге жататын бірыңғай жер салығының сомасы: 12,8 мың теңге (34,5 мың теңге х 37 % (700 га / 1 900 га х 100)).

4. Жер үсті көздерінің су ресурстарын пайдаланғаны үшін
төлемақы – 920.02-нысанын жасау

      24. 920.02-нысан салық кезеңі (жыл) үшін арнайы су пайдаланудың әрбір түрі бойынша жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы сомаларының есептелгені туралы ақпаратты көрсетуге арналған.

      25. "Салық төлеуші туралы жалпы ақпарат" деген бөлімде:

      1) 4-жолдың А және В торкөздері арнайы су пайдалануға рұқсат құжаты болған кезде толтырылады;

      2) 5-жолда арнайы су пайдалану түрі көрсетіледі;

      Қазақстан Республикасының су заңнамасында белгіленген арнайы су пайдалану түріне қарай бір торкөз белгіленеді;

      3) 6-жолда рұқсат құжатында көрсетілген арнайы су пайдалануды жүзеге асыру орны бойынша салық органының коды көрсетіледі.

      4) 7-жолда су пайдалануды өлшеу бірлігі.

      "Арнайы су пайдалану түрі" жолында көрсетілген жүргізілетін арнайы су пайдалануды өлшеу бірлігінің тиісті торкөзі белгіленеді.

      26. "Төлемақы есептеу үшін су пайдалану көлемі туралы мәліметтер" деген бөлімде 7-жолда көрсетілген су пайдаланудың өлшем бірлігінде толтырылады.

      1) 920.02.001 жолында белгіленген су пайдалану лимиті көрсетіледі;

      2) 920.02.002 жолында салық кезеңі үшін белгіленген лимит шегінде арнайы су пайдаланудың нақты көлемі көрсетіледі;

      3) 920.02.003 жолында салық кезеңі үшін белгіленген лимиттен жоғары арнайы су пайдаланудың нақты көлемі көрсетіледі.

      27. "Жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы есептеу үшін белгіленген ставкалар туралы мәліметтер" деген бөлімде:

      1) 920.02.004 жолында Салық кодексінің 487-бабы 1-тармағына сәйкес облыстың (республикалық маңызы бар қаланың, астананың) жергілікті өкілді органы белгілеген лимит шегінде жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы ставкасы көрсетіледі;

      2) 920.02.005 жолында Салық кодексінің 487-бабы 2-тармағына сәйкес белгіленген төлемақы ставкасы (920.02.004) бес есеге ұлғайта отырып айқындалатын жер үсті көздерінің су ресурстарын белгіленген лимиттен жоғары пайдаланғаны үшін төлемақы ставкасы көрсетіледі.

      28. "Бюджетке төленуі тиіс жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақыны есептеу" деген бөлімде:

      1) 920.02.006 жолында 920.02.002 және 920.02.004 жолдарының туындысы ретінде айқындалатын, салық кезеңі үшін бюджетке төлеуге жататын белгіленген лимит шегінде жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақының есептелген сомасы көрсетіледі;

      2) 920.02.007 жолында 920.02.003 және 920.02.005 жолдарының туындысы ретінде айқындалатын, салық кезеңі үшін бюджетке төлеуге жататын белгіленген лимиттен жоғары жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақының есептелген сомасы көрсетіледі;

      3) 920.02.008 жолында белгіленген лимит шегінде (920.02.006) және белгіленген лимиттен жоғары (920.02.007) жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы сомасы ретінде айқындалатын, салық кезеңі үшін бюджетке төлеуге жататын есептелген жер үсті көздерінің су ресурстарын пайдаланғаны үшін төлемақының жалпы сомасы көрсетіледі.

      920.02.008 А жолында ағымдағы салық кезеңінің 10 қарашасынан кешіктірмей бюджетке төлеуге жататын салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін есептелген төлемақы сомасы көрсетіледі.

      920.02.008 В жолында есепті салық кезеңінен кейінгі салық кезеңінің 10 сәуірінен кешіктірмей бюджетке төлеуге жататын салық кезеңінің 1 қазанынан бастап 31 желтоқсанына дейінгі кезеңі үшін есептелген төлемақы сомасы көрсетіледі.

5. Қоршаған ортаға эмиссия үшін төлемақы – 920.03-нысанын жасау

      30. 920.03-нысан салық кезеңі үшін арнайы табиғатты пайдаланудың әрбір түрі бойынша қоршаған ортаға эмиссия үшін төлемақы сомаларының есептелгені туралы ақпаратты көрсетуге арналған.

      31."Салық төлеуші туралы жалпы ақпарат" деген бөлімде:

      1) 4-жолдың тиісті торкөздерінде рұқсаттың нөмірі, берілген күні, oбъектілердің санаты (I, II, III, IV), рұқсатты алу күні және рұқсаттың қолданыс мерзімінің нақты аяқталу күні (қоршаған ортаға эмиссияға экологиялық рұқсаты болған кезде толтырылады) көрсетіледі;

      2) 5-жолда арнайы табиғатты пайдалану түрі көрсетіледі.

      Қазақстан Республикасының экологиялық заңнамасында белгіленген арнайы табиғат пайдалану түріне қарай бір торкөз белгіленеді;

      3) 6-жолда ластағыш заттың түрі көрсетіледі.

      Салық кодексінің 495-бабының тиісті тармағының тармақшасының нөмірі көрсетіледі;

      Мысалы, техникалық және элементарлық күкірт бойынша920.02-қосымшасын толтырған кезде бұл торкөзде Салық кодексінің 495-бабы 6-тармағының 1.3.7-тармақшасының нөмірі көрсетіледі;

      4) 7-жолда салық органының коды.

      Ластау объектісінің орналасқан орны (стационарлық ластау көздері бойынша) немесе жылжымалы ластау көздерiн мемлекеттік тіркеу орны бойынша салық органының коды көрсетіледі;

      5) 8-жолда табиғат пайдаланудың өлшем бірлігі.

      "Арнайы табиғат пайдалану түрі" жолында көрсетілген жүргізілетін арнайы табиғат пайдаланудың өлшем бірлігінің тиісті торкөзі белгіленеді.

      31. "Қоршаған ортаға эмиссия үшін төлемақы есептеу үшін ластау көлемі туралы мәліметтер" деген бөлімде 8-жолда көрсетілген өлшем бірліктерде толтырылады:

      1) 920.03.001 жолында белгіленген табиғат пайдалану лимиті көрсетіледі;

      2) 920.03.002 жолында белгіленген нормативтер шегінде салық кезеңі үшін қоршаған ортаға эмиссиялардың нақты көлемі көрсетіледі.

      3) 920.03.003 жолында белгіленген нормативтерден артық қоршаған ортаға эмиссиялардың нақты көлемі (болған кезде) көрсетіледі,

      32. "Қоршаған ортаға эмиссия үшін төлемақы есептеу үшін белгіленген ставкалар туралы мәліметтер" деген бөлімде:

      1) 920.03.004 жолында Салық кодексінің 495-бабына сәйкес белгіленген лимит шегінде қоршаған ортаға эмиссия үшін төлемақы ставкасы көрсетіледі.

      Мысалы, дизель отыны бойынша 920.03 қосымшасын толтырған кезде Салық кодексінің 495-бабы 4-тармағының 2) тармақшасына сәйкес пайдаланылған отынның 1 тоннасы үшін 0,45 АЕК ставкасы қолданылады;

      2) 920.03.005 жолында Салық кодексінің 495-бабы 9-тармағына сәйкес жергілікті өкілді органдардың шешімі бойынша төлемақы ставкалардың асып кету мөлшері көрсетіледі.

      Мысалы, меркаптан бойынша 920.03 қосымшасын толтырған кезде (Салық кодексінің 495-бабы 3-тармағының 8) тармақшасы) жергілікті өкілді органдары төлемақы ставкаларының мөлшерін жиырма еседен аспайтындай арттыруға құқылы;

      3) 920.03.006 жолында 920.03.004 және 920.03.005 жолдарының туындысы ретінде айқындалатын жергілікті өкілді органдардың шешімі бойынша ставканы арттыру мөлшері ескеріле отырып, белгіленген лимит шегіндегі төлемақы ставкасы көрсетіледі;

      4) 920.03.007 жолында Салық кодексінің 495-бабында көзделген төлемақы ставкаларын немесе жергілікті өкілді органдардың шешіміне сәйкес төлемақы ставкаларының асып кету мөлшері ескерілген төлемақы ставкаларын он есеге ұлғайтылып (920.03.004 х 10) немесе (920.03.006 х 10) айқындалатын белгіленген лимиттен артық қоршаған ортаға эмиссия үшін төлемақы ставкасы көрсетіледі. 920.03.008 жолында көрсетілген коэффициент қоршаған ортаға эмиссияның нормативтен жоғары көлеміне қолданылмайды;

      5) 920.03.008 жолында торкөз Салық кодексінің 495-бабы 7-тармағының 2) тармақшасына сәйкес қоршаған ортаға эмиссия үшін төлемақыны төлеуші 0,2 көлемінде төмендету коэффициентін қолданған жағдайда белгіленеді;

      6) 920.03.09 жолында 920.03.004 және 920.03.008 немесе920.03.006 және 920.03.008 жолдарының туындысы ретінде айқындалатын, Салық кодексінің 495-бабы 9-тармағына сәйкес жергілікті органдардың шешімі бойынша төлемақы ставкаларының мөлшері және Салық кодексінің 495-бабы 7-тармағының 2) тармақшасына сәйкес төлемақы төлеушілерге қолданылатын коэффициент ескеріле отырып, лимит шегінде қоршаған ортаға эмиссия үшін төлемақы ставкасы көрсетіледі.

      33. "Бюджетке төлеуге жататын қоршаған ортаға эмиссия үшін төлемақы есептеу" деген бөлімде:

      1) 920.03.010 жолында 920.03.002 және 920.03.004 немесе920.03.002 және 920.03.006, немесе 920.03.002 және 920.03.009 жолдарының туындысы ретінде айқындалатын салық кезеңі үшін белгіленген лимит шегінде қоршаған ортаға эмиссия үшін төлемақының есептелген сомасы көрсетіледі;

      2) 920.03.011 жолында 920.03.002 х 920.03.007 жолдарының туындысы ретінде айқындалатын салық кезеңі үшін белгіленген лимиттен артық қоршаған ортаға эмиссия үшін төлемақының есептелген сомасы көрсетіледі;

      3) 920.03.012 жолында 920.03.010 + 920.03.011 жолдарының сомасы ретінде айқындалатын салық кезеңі үшін бюджетке төлеуге жататын қоршаған ортаға эмиссия үшін төлемақының жалпы сомасы көрсетіледі.

      920.03.012 А жолында салық кезеңінің 1 қаңтарынан бастап 1 қазанына дейінгі кезең үшін есептелген төлемақы сомасы, ал 920.03.012 В жолында 1 қазанынан бастап 31 желтоқсанына дейінгі кезең үшін есептелген төлемақы сомасы көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
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      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

1.3-нысан
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К-т

1

2

3

4

5

6

7

8

9

1

1-БӨЛІМ.

ҚЫСҚА МЕРЗІМДІ АКТИВТЕР



















2

1000

АҚША ҚАРАЖАТЫ



















3

1100

ҚЫСҚА МЕРЗІМДІ ҚАРЖЫЛЫҚ ИНВЕСТИЦИЯЛАР



















4

1110

Берілген қысқа мерзімді қарыздар



















5

1120

Саудаға арналған қысқа мерзімді қаржы активтері



















6

1130

Өтеуге дейін ұсталатын қысқа мерзімді инвестициялар



















7

1140

Сату үшін қолда бар қысқа мерзімді қаржылық инвестициялар



















8

1150

Басқа да қысқа мерзімді қаржылық инвестициялар



















9

1200

ҚЫСҚА МЕРЗІМДІ ДЕБИТОРЛЫҚ БЕРЕШЕК



















10

1210

Сатып алушылар мен тапсырыс берушілердің қысқа мерзімді дебиторлық берешегі



















11

1220

Еншілес ұйымдардың қысқа мерзімді дебиторлық берешегі



















12

1230

Қауымдастырылған және бірлескен ұйымдардың қысқа мерзімді дебиторлық берешегі



















13

1240

Филиалдар мен құрылымдық бөлімшелердің қысқа мерзімді дебиторлық берешегі



















14

1250

Қызметкерлердің қысқа мерзімді дебиторлық берешегі



















15

1260

Жалдау бойынша қысқа мерзімді берешек



















16

1270

Алуға арналған қысқа мерзімді сыйақылар



















17

1280

Басқа да қысқа мерзімді дебиторлық берешек



















18

1290

Күмәнді талаптар бойынша резерв



















19

1300

ҚОРЛАР



















20

1310

Шикізат және материалдар



















21

1320

Дайын өнім



















22

1330

Тауарлар



















23

1340

Аяқталмаған өндіріс



















24

1350

Басқа да қорлар



















25

1360

Қорларды есептен шығару бойынша резерв



















26

1400

АҒЫМДАҒЫ САЛЫҚТЫҚ АКТИВТЕР



















27

1410

Корпорациялық табыс салығы



















28

1420

Қосылған құн салығы



















29

1430

Басқа да салық және бюджетке төленетін басқа да міндетті төлемдер



















30

1500

САТУҒА АРНАЛҒАН ҰЗАҚ МЕРЗІМДІ АКТИВТЕР



















31

1600

БАСҚА ДА ҚЫСҚА МЕРЗІМДІ АКТИВТЕР



















32

2-БӨЛІМ.

ҰЗАҚ МЕРЗІМДІ АКТИВТЕР



















33

2000

ҰЗАҚ МЕРЗІМДІ ҚАРЖЫЛЫҚ ИНВЕСТИЦИЯЛАР



















34

2010

Ұзақ мерзімді берілген қарыздар



















35

2020

Өтеуге дейін ұсталатын ұзақ мерзімді инвестициялар



















36

2030

Сату үшін қолда бар ұзақ мерзімді қаржылық инвестициялар



















37

2040

Басқа да ұзақ мерзімді қаржылық инвестициялар



















38

2100

ҰЗАҚ МЕРЗІМДІ ДЕБИТОРЛЫҚ БЕРЕШЕК



















39

2110

Сатып алушылар мен тапсырыс берушілердің ұзақ мерзімді дебиторлық берешегі



















40

2120

Еншілес ұйымдардың ұзақ мерзімді дебиторлық берешегі



















41

2130

Қауымдастырылған және бірлескен ұйымдардың ұзақ мерзімді дебиторлық берешегі



















42

2140

Филиалдар мен құрылымдық бөлімшелердің ұзақ мерзімді дебиторлық берешегі



















43

2150

Қызметкерлердің ұзақ мерзімді дебиторлық берешегі



















44

2160

Жалдау бойынша ұзақ мерзімді дебиторлық берешек



















45

2170

Алуға арналған ұзақ мерзімді сыйақылар



















46

2180

Басқа да ұзақ мерзімді дебиторлық берешек



















47

2200

ҮЛЕСТІК ҚАТЫСУ ӘДІСІМЕН ЕСКЕРІЛЕТІН ИНВЕСТИЦИЯЛАР



















48

2210

Үлестік қатысу әдісімен ескерілетін инвестициялар



















49

2300

ЖЫЛЖЫМАЙТЫН МҮЛІККЕ ИНВЕСТИЦИЯЛАР



















50

2310

Жылжымайтын мүлікке инвестициялар



















51

2320

Жылжымайтын мүлікке инвестициялардың амортизациясы және құнсыздануы



















52




Жылжымайтын мүлікке инвестициялардың амортизациясы



















53

2400

НЕГІЗГІ ҚҰРАЛДАР



















54

2410

Негізгі құралдар



















55




Жер



















56




Ғимараттар



















57







Қаржылық жалдау шарты бойынша алынған ғимараттар



















58







Лизинг шарты бойынша алынған ғимараттар



















59







Басқа да ғимараттар



















60




Құрылыстар



















61







Қаржылық жалдау шарты бойынша алынған құрылыстар



















62







Лизинг шарты бойынша алынған құрылыстар



















63







Басқа да құрылыстар



















64




Машиналар



















65







Қаржылық жалдау шарты бойынша алынған машиналар



















66







Лизинг шарты бойынша алынған машиналар



















67







Басқа да машиналар



















68




Жабдық



















69







Қаржылық жалдау шарты бойынша алынған жабдық



















70







Лизинг шарты бойынша алынған жабдық



















71







Басқа да жабдық



















72




Беру құрылғылары



















73







Қаржылық жалдау шарты бойынша алынған беру құрылғылары



















74







Лизинг шарты бойынша алынған беру құрылғылары



















75







Басқа да беру құрылғылары



















76




Көлік құралдары



















77







Қаржылық жалдау шарты бойынша алынған көлік құралдары



















78







Лизинг шарты бойынша алынған көлік құралдары



















79







Басқа да көлік құралдары



















80




Компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығы



















81







Қаржылық жалдау шарты бойынша алынған компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығы



















82







Лизинг шарты бойынша алынған компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығы



















83







Басқа да компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығы



















84




Офистік жиһаз



















85







Қаржылық жалдау шарты бойынша алынған офистік жиһаз



















86







Лизинг шарты бойынша алынған офистік жиһаз



















87







Басқа да офистік жиһаз



















88




Басқа да негізгі құралдар



















89







Қаржылық жалдау шарты бойынша алынған басқа да негізгі құралдар



















90







Лизинг шарты бойынша алынған басқа да негізгі құралдар



















91







Басқа да негізгі құралдар



















92

2420

Негізгі құралдардың амортизациясы және құнсыздануы



















93




Негізгі құралдардың құнсыздануы



















94

2500

БИОЛОГИЯЛЫҚ АКТИВТЕР



















95

2600

БАРЛАУ ЖӘНЕ БАҒАЛАУ АКТИВТЕРІ



















96

2610

Барлау және бағалау активтері



















97

2620

Барлау және бағалау активтерінің амортизациясы және құнсыздануы



















98




Барлау және бағалау активтерінің амортизациясы



















99




Барлау және бағалау активтерінің құнсыздануы



















100

2700

МАТЕРИАЛДЫҚ ЕМЕС АКТИВТЕР



















101

2800

КЕЙІНГЕ ҚАЛДЫРЫЛҒАН САЛЫҚТЫҚ АКТИВТЕР



















102

2900

БАСҚА ДА ҰЗАҚ МЕРЗІМДІ АКТИВТЕР



















103

2910

Берілген ұзақ мерзімді аванстар



















104

2920

Алдағы кезеңдердің шығыстары



















105

2930

Аяқталмаған құрылыс



















106

3-БӨЛІМ.

ҚЫСҚА МЕРЗІМДІ МІНДЕТТЕМЕЛЕР



















107

3000

ҚЫСҚА МЕРЗІМДІ ҚАРЖЫЛЫҚ МІНДЕТТЕМЕЛЕР



















108

3100

САЛЫҚТАР БОЙЫНША МІНДЕТТЕМЕЛЕР



















109

3110

Төленуге тиісті корпорациялық табыс салығы



















110

3120

Жеке табыс салығы



















111

3130

Қосылған құн салығы



















112

3140

Акциздер



















113

3150

Әлеуметтік салық



















114

3160

Жер салығы



















115

3170

Көлік құралдары салығы



















116

3180

Мүлік салығы



















117

3190

Басқа да салықтар



















118

3200

БАСҚА ДА МІНДЕТТІ ЖӘНЕ ЕРІКТІ ТӨЛЕМДЕР БОЙЫНША МІНДЕТТЕМЕЛЕР



















119

3300

ҚЫСҚА МЕРЗІМДІ КРЕДИТОРЛЫҚ БЕРЕШЕК



















120

3400

ҚЫСҚА МЕРЗІМДІ БАҒАЛАУ МІНДЕТТЕМЕЛЕРІ



















121

3410

Қысқа мерзімді кепілдік міндеттемелер



















122




Кепілдік қызмет көрсетуге арналған резервтер



















123




Берілген кепілдіктер бойынша резервтер



















124




Басқа да қысқа мерзімді кепілдік міндеттемелер



















125

3420

Заңды наразылықтар бойынша қысқа мерзімді міндеттемелер



















126




Сот талап-арыздары бойынша резервтер



















127




Заңды наразылықтар бойынша басқа да қысқа мерзімді міндеттемелер



















128

3430

Қызметкерлерге сыйақылар бойынша қысқа мерзімді бағалау міндеттемелері



















129




Қызметкерлердің ақы төленетін демалыстарына арналған резервтер



















130




Жыл қорытындылары бойынша сыйлықақы төлеуге арналған резервтер



















131




Қызметкерлерге сыйақылар бойынша басқа да қысқа мерзімді бағалау міндеттемелері



















132

3440

Басқа да қысқа мерзімді бағалау міндеттемелері



















133

3500

БАСҚА ДА ҚЫСҚА МЕРЗІМДІ МІНДЕТТЕМЕЛЕР



















134

3510

Алынған қысқа мерзімді аванстар



















135




Қорларды жеткізуге алынған аванстар



















136




Жұмыстарды орындауға және қызметтерді көрсетуге алынған аванстар



















137




Басқа да алынған аванстар



















138

3520

Алдағы кезеңдердің кірістері



















139




Теріс гудвилл



















140




Мемлекеттік субсидиялар



















141




Алдағы кезеңдердің басқа да кірістері



















142

3530

Сатуға арналған істен шығатын топтың міндеттемелері



















143

3540

Басқа да қысқа мерзімді міндеттемелер



















144

4-БӨЛІМ.

ҰЗАҚ МЕРЗІМДІ МІНДЕТТЕМЕЛЕР



















145

4000

ҰЗАҚ МЕРЗІМДІ ҚАРЖЫЛЫҚ МІНДЕТТЕМЕЛЕР



















146

4010

Ұзақ мерзімді банктік қарыздар



















147




Ұзақ мерзімді теңгедегі банктік қарыздар



















148




Ұзақ мерзімді валютадағы банктік қарыздар



















149

4020

Ұзақ мерзімді алынған қарыздар



















150




Банк болып табылмайтын ұйымдардан алынған ұзақ мерзімді теңгедегі қарыздар



















151




Банк болып табылмайтын ұйымдардан алынған ұзақ мерзімді валютадағы қарыздар



















152

4030

Басқа да ұзақ мерзімді қаржылық міндеттемелер



















153




Өтелетін ұзақ мерзімді облигациялар



















154




Басқа да ұзақ мерзімді қаржылық міндеттемелер



















155

4100

ҰЗАҚ МЕРЗІМДІ КРЕДИТОРЛЫҚ БЕРЕШЕК



















156

4110

Өнім берушілер мен мердігерлерге ұзақ мерзімді берешек



















157




Төлеуге арналған шоттар



















158




Төлеуге арналған вексельдер



















159




Өнім берушілер мен мердігерлерге басқа да ұзақ мерзімді берешек



















160

4120

Еншілес ұйымдарға ұзақ мерзімді кредиторлық берешек



















161

4130

Қауымдастырылған және бірлескен ұйымдарға ұзақ мерзімді кредиторлық берешек



















162

4140

Филиалдар мен құрылымдық бөлімшелерге ұзақ мерзімді кредиторлық берешек



















163

4150

Жалдау бойынша ұзақ мерзімді берешек



















164




Операциялық жалдау бойынша ұзақ мерзімді берешек



















165




Қаржылық жалдау бойынша ұзақ мерзімді берешек



















166

4160

Төленетін ұзақ мерзімді сыйақылар



















167




Алынған қарыздар бойынша төленетін ұзақ мерзімді сыйақылар



















168




Айналымға жіберілген бағалы қағаздар бойынша төленетін ұзақ мерзімді сыйақылар



















169




Қаржылық жалдау бойынша төленетін ұзақ мерзімді сыйақылар



















170




Лизинг бойынша төленетін ұзақ мерзімді сыйақылар



















171




Төленетін басқа да ұзақ мерзімді сыйақылар



















172

4170

Басқа да ұзақ мерзімді кредиторлық берешек



















173




Лизинг бойынша ұзақ мерзімді берешек



















174




Сенімгерлік басқару бойынша төленетін ұзақ мерзімді сыйақылар



















175




Басқа да ұзақ мерзімді кредиторлық берешек



















176

4200

ҰЗАҚ МЕРЗІМДІ БАҒАЛАУ МІНДЕТТЕМЕЛЕРІ



















177

4210

Ұзақ мерзімді кепілдік міндеттемелер



















178




Кепілдік қызмет көрсетуге арналған резервтер



















179




Басқа да ұзақ мерзімді кепілдік міндеттемелер



















180

4220

Заңды наразылықтар бойынша ұзақ мерзімді бағалау міндеттемелері



















181




Сот талап-арыздары бойынша резервтер



















182




Заңды наразылықтар бойынша басқа да ұзақ мерзімді міндеттемелер



















183

4230

Қызметкерлерге сыйақылар бойынша ұзақ мерзімді бағалау міндеттемелері



















184

4240

Басқа да ұзақ мерзімді бағалау міндеттемелері



















185

4300

КЕЙІНГЕ ҚАЛДЫРЫЛҒАН САЛЫҚТЫҚ МІНДЕТТЕМЕЛЕР



















186

4310

Корпорациялық табыс салығы бойынша кейінге қалдырылған салық міндеттемелері



















187

4400

БАСҚА ДА ҰЗАҚ МЕРЗІМДІ МІНДЕТТЕМЕЛЕР



















188

4410

Алынған ұзақ мерзімді аванстар



















189




Қорларды жеткізуге алынған аванстар



















190




Орындалған жұмыстар мен көрсетілген қызметтерге алынған аванстар



















191




Басқа да алынған аванстар



















192

4420

Алдағы кезеңдердің кірістері



















193




Теріс гудвилл



















194




Мемлекеттік субсидиялар



















195




Алдағы кезеңдердің басқа да кірістері



















196

4430

Басқа да ұзақ мерзімді міндеттемелер



















197

5-БӨЛІМ

КАПИТАЛ МЕН РЕЗЕРВТЕР



















198

5000

ШЫҒАРЫЛҒАН КАПИТАЛ



















199

5010

Жарияланған капитал



















200




Жай акциялар



















201




Артықшылықты акциялар



















202




Салымдар (мүліктік жарналар)



















203

5020

Төленбеген капитал



















204




Төленбеген акциялар



















205







Жай акциялар



















206







Артықшылықты акциялар



















207




Төленбеген салымдар (мүліктік салымдар)



















208

5100

ЭМИССИЯЛЫҚ КІРІС



















209

5110

Эмиссиялық кіріс



















210

5200

САТЫП АЛЫНҒАН ЖЕКЕ ҮЛЕСТІК ҚҰРАЛДАР



















211

5210

Сатып алынған жеке үлестік құралдар



















212







Жай акциялар



















213







Артықшылықты акциялар



















214







Қатысу үлестері



















215

5300

РЕЗЕРВТЕР



















216

5310

Құрылтай құжаттарында белгіленген резервтік капитал



















217

5320

Қайта бағалауға арналған резерв



















218




Қаржы құралдарын қайта бағалауға арналған резерв



















219




Негізгі құралдарды қайта бағалауға арналған резерв



















220




Материалдық емес активтерді қайта бағалауға арналған резерв



















221




Басқа да активтерді қайта бағалауға арналған резерв



















222

5330

Шетелдік қызмет бойынша шетел валютасын қайта есептеуге арналған резерв



















223

5340

Басқа да резервтер



















224

5400

БӨЛІНБЕГЕН КІРІС (ЖАБЫЛМАҒАН ШЫҒЫН)



















225

5410

Есепті жылдың пайдасы (шығыны)



















226

5420

Есеп саясатының өзгеруі нәтижесінде пайданы (шығынды) түзету



















227

5430

Өткен жылдардағы пайда (шығын)



















228




ТЕҢГЕРІМ ВАЛЮТАСЫ



















229

6-БӨЛІМ.

КІРІСТЕР



















230

6000

ӨНІМДЕРДІ САТУДАН ЖӘНЕ ҚЫЗМЕТТЕРДІ КӨРСЕТУДЕН ТҮСКЕН КІРІС



















231

6010

Өнімді сатудан түскен кіріс



















232

6020

Сатылған өнімді қайтару



















233




Сатып алушылар мен тапсырыс берушілер ақысын төлеген сатылған өнімді қайтару



















234




Сатып алушылар мен тапсырыс берушілер ақысын төлемеген сатылған өнімді қайтару



















235

6030

Бағадан және сатудан жеңілдіктер



















236




Бағадан жеңілдіктер



















237




Сатудан жеңілдіктер



















238

6100

ҚАРЖЫЛАНДЫРУДАН ТҮСКЕН КІРІСТЕР



















239

6110

Сыйақылар бойынша кірістер



















240




Берілген қарыздар бойынша сыйақылар жөніндегі кірістер



















241




Орналастырылған салымдар бойынша сыйақылар жөніндегі кірістер



















242




Эмиссияланған борыштық бағалы қағаздар бойынша сыйақылар жөніндегі кірістер



















243




Сенімгерлік басқару шарттары бойынша сыйақылар жөніндегі кірістер



















244




Лизинг шарттары бойынша сыйақылар жөніндегі кірістер



















245




Ағымдағы банктік шоттар бойынша сыйақылар жөніндегі кірістер



















246




Басқа да сыйақылар бойынша кірістер



















247

6120

Дивидендтер бойынша кірістер



















248




Жай акциялар бойынша дивидендтер



















249




Артықшылықты акциялар бойынша дивидендтер



















250




Қатысу үлестері бойынша дивидендтер



















251

6130

Қаржылық жалдаудан түскен кірістер



















252

6140

Жылжымайтын мүлікке инвестициялар операцияларынан түскен кірістер



















253




Жылжымайтын мүлікке инвестициялар операцияларынан түскен кірістер - жер



















254




Жылжымайтын мүлікке инвестициялар операцияларынан түскен кірістер - ғимараттар



















255




Жылжымайтын мүлікке инвестициялар операцияларынан түскен кірістер - жермен тығыз байланысты өзге мүлік



















256

6150

Қаржы құралдарының әділ құнының өзгеруінен түскен кірістер



















257

6160

Қаржыландырудан түскен басқа да кірістер



















258

6200

БАСҚА ДА КІРІСТЕР



















259

6210

Активтердің шығуынан түскен кірістер



















260




Қаржы құралдарының шығуынан түскен кірістер



















261




Негізгі құралдардың шығуынан түскен кірістер



















262







Жер



















263







Ғимараттар



















264







Құрылыстар



















265







Машиналар



















266







Жабдық



















267







Беру құрылғылары



















268







Көлік құралдары



















269







Компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығы



















270







Офистік жиһаз



















271







Басқа да негізгі құралдар



















272




Биологиялық активтердің шығуынан түскен кірістер



















273







Өсімдіктер



















274







Жануарлар



















275




Инвестициялық жылжымайтын мүліктің шығуынан түскен кірістер



















276







Жылжымайтын мүлікке инвестициялар - жер



















277







Жылжымайтын мүлікке инвестициялар - ғимараттар



















278







Жылжымайтын мүлікке инвестициялар - жермен тығыз байланысты өзге мүлік



















279




Барлау және бағалау активтерінің шығуынан түскен кірістер



















280




Материалдық емес активтердің шығуынан түскен кірістер



















281







Лицензиялық келісімдер



















282







Бағдарламалық қамтамасыз ету



















283







Патенттер



















284







Басқа да материалдық емес активтер



















285




Басқа да активтердің шығуынан түскен кірістер



















286

6220

Өтеусіз алынған активтерден түскен кірістер



















287




Өтеусіз алынған қаржы құралдарынан түскен кірістер



















288




Өтеусіз алынған негізгі құралдардан түскен кірістер



















289







Жер



















290







Ғимараттар



















291







Құрылыстар



















292







Машиналар



















293







Жабдық



















294







Беру құрылғылары



















295







Көлік құралдары



















296







Компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығы



















297







Офистік жиһаз



















298







Басқа негізгі құралдар



















299




Өтеусіз алынған биологиялық активтерден түскен кірістер



















300







Өсімдіктер



















301







Жануарлар



















302




Өтеусіз алынған барлау және бағалау активтерінен түскен кірістер



















303




Өтеусіз алынған материалдық емес активтерден түскен кірістер



















304







Лицензиялық келісімдер



















305







Бағдарламалық қамтамасыз ету



















306







Патенттер



















307







Басқа да материалдық емес активтер



















308




Өтеусіз алынған басқа да активтерден түскен кірістер



















309

6230

Мемлекеттік субсидиялардан түскен кірістер



















310




Ақшалай алынған мемлекеттік субсидиялар



















311




Ақшалай емес мемлекеттік субсидиялар



















312

6240

Құнсызданудан шығындарды қалпына келтіруден түскен кірістер



















313




Негізгі құралдардың

құнсыздануынан шығындарды қалпына келтіруден түскен кірістер



















314







Ғимараттар



















315







Құрылыстар



















316







Машиналар



















317







Жабдық



















318







Беру құрылғылары



















319







Көлік құралдары



















320







Компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығы



















321







Офистік жиһаз



















322







Басқа да негізгі құралдар



















323




Барлау және бағалау активтерінің құнсыздануынан шығындарды қалпына келтіруден түскен кірістер



















324




Материалдық емес активтердің құнсыздануынан шығындарды қалпына келтіруден түскен кірістер



















325







Гудвилл



















326







Лицензиялық келісімдер



















327







Бағдарламалық қамтамасыз ету



















328







Патенттер



















329







Басқа да материалдық емес активтер



















330




Басқа да активтердің құнсыздануынан шығындарды қалпына келтіруден түскен кірістер



















331

6250

Бағамдық айырмадан түскен кірістер



















332

6260

Операциялық жалдаудан түскен кірістер



















333

6270

Биологиялық активтердің әділ құнының өзгеруінен түскен кірістер



















334




Өсімдіктердің әділ құнының өзгеруінен түскен кірістер



















335







Өсімдіктер (тұтынылатын биологиялық активтер)



















336







Өсімдіктер (жеміс беретін биологиялық активтер)



















337




Жануарлардың әділ құнының өзгеруінен түскен кірістер



















338







Жануарлар (тұтынылатын биологиялық активтер)



















339







Жануарлар (өнім беретін биологиялық активтер)



















340

6280

Басқа да кірістер



















341

6300

ТОҚТАТЫЛАТЫН ҚЫЗМЕТКЕ БАЙЛАНЫСТЫ КІРІСТЕР



















342

6310

Тоқтатылатын қызметке байланысты кірістер



















343

6400

ҮЛЕСТІК ҚАТЫСУ ӘДІСІ БОЙЫНША ЕСКЕРІЛЕТІН ҰЙЫМДАР ПАЙДАСЫНЫҢ ҮЛЕСІ



















344

6410

Қауымдастырылған ұйымдардың пайда үлесі



















345

6420

Бірлескен ұйымдардың пайда үлесі



















346

7-БӨЛІМ.

ШЫҒЫСТАР



















347

7000

САТЫЛҒАН ӨНІМНІҢ ЖӘНЕ КӨРСЕТІЛГЕН ҚЫЗМЕТТЕРДІҢ ӨЗІНДІК ҚҰНЫ



















348

7010

Сатылған өнімнің және көрсетілген қызметтердің өзіндік құны



















349

7100

ӨНІМДІ САТУ ЖӘНЕ ҚЫЗМЕТТЕРДІ КӨРСЕТУ БОЙЫНША ШЫҒЫСТАР



















350

7110

Өнімді сату және қызметтерді көрсету бойынша шығыстар



















351

7200

ӘКІМШІЛІК ШЫҒЫСТАР



















352

7210

ӘКІМШІЛІК ШЫҒЫСТАР



















353

7300

ҚАРЖЫЛАНДЫРУҒА АРНАЛҒАН ШЫҒЫСТАР



















354

7310

Сыйақылар бойынша шығыстар



















355




Алынған қарыздар бойынша сыйақылар жөніндегі шығыстар



















356




Айналысқа шығарылған борыштық бағалы қағаздар бойынша сыйақылар жөніндегі шығыстар



















357




Лизинг шарты бойынша сыйақылар жөніндегі шығыстар



















358




Басқа да сыйақылар бойынша шығыстар



















359

7320

Қаржылық жалдау бойынша пайыздарды төлеуге арналған шығыстар



















360

7330

Қаржы құралдарының әділ құнының өзгеруінен болған шығыстар



















361

7340

Қаржыландыруға арналған басқа да шығыстар



















362

7400

БАСҚА ДА ШЫҒЫСТАР



















363

7410

Активтердің шығуы бойынша шығыстар



















364




Қаржы құралдарының шығуы бойынша шығыстар



















365




Негізгі құралдардың шығуы бойынша шығыстар



















366







Жер



















367







Ғимараттар



















368







Құрылыстар



















369







Машиналар



















370







Жабдық



















371







Беру құрылғылары



















372







Көлік құралдары



















373







Компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығы



















374







Офистік жиһаз



















375







Басқа да негізгі құралдар



















376




Биологиялық активтердің шығуы бойынша шығыстар



















377







Өсімдіктер



















378







Жануарлар



















379




Инвестициялық жылжымайтын мүліктің шығуы бойынша шығыстар



















380







Жылжымайтын мүлікке инвестициялар - жер



















381







Жылжымайтын мүлікке инвестициялар - ғимараттар



















382







Жылжымайтын мүлікке инвестициялар - жермен тығыз байланысты өзге мүлік



















383




Барлау және бағалау активтерінің шығуы бойынша шығыстар



















384




Материалдық емес активтердің шығуы бойынша шығыстар



















385







Лицензиялық келісімдер



















386







Бағдарламалық қамтамасыз ету



















387







Патенттер



















388







Басқа да материалдық емес активтер



















389




Басқа да активтердің шығуы бойынша шығыстар



















390

7420

Активтердің құнсыздануынан болған шығыстар



















391




Негізгі құралдардың құнсыздануыннан болған шығыстар



















392







Ғимараттар



















393







Құрылыстар



















394







Машиналар



















395







Жабдық



















396







Беру құрылғылары



















397







Көлік құралдары



















398







Компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығы



















399







Офистік жиһаз



















400







Басқа да негізгі құралдар



















401




Барлау және бағалау активтерінің құнсыздануынан болған шығыстар



















402




Материалдық емес активтердің құнсыздануынан болған шығыстар



















403







Гудвилл



















404







Лицензиялық келісімдер



















405







Бағдарламалық қамтамасыз ету



















406







Патенттер



















407







Басқа да материалдық емес активтер



















408




Басқа да активтердің құнсыздануынан болған шығыстар



















409

7430

Бағамдық айырма бойынша шығыстар



















410

7440

Резервті құру және үмітсіз талаптарды есептен шығару бойынша шығыстар



















411




Сатып алушылар мен тапсырыс берушілердің күмәнді талаптары бойынша резерв



















412




Еншілес ұйымдардың күмәнді талаптары бойынша резерв



















413




Қауымдастырылған және бірлескен ұйымдардың күмәнді талаптары бойынша резерв



















414




Орналастырылған салымдар жөніндегі күмәнді талаптар бойынша резерв



















415




Берілген қарыздар жөніндегі күмәнді талаптар бойынша резерв



















416




Берілген қаржылық жалдау жөніндегі күмәнді талаптар бойынша резерв



















417




Басқа да күмәнді талаптар бойынша резервтер



















418

7450

Операциялық жалдау бойынша шығыстар



















419

7460

Биологиялық активтердің әділ құнының өзгеруінен болған шығыстар



















420




Өсімдіктердің әділ құнының өзгеруінен болған шығыстар



















421







Өсімдіктер (тұтынылатын биологиялық активтер)



















422







Өсімдіктер (жеміс беретін биологиялық активтер)



















423




Жануарлардың әділ құнының өзгеруінен болған шығыстар



















424







Жануарлар (тұтынылатын биологиялық активтер)



















425







Жануарлар (өнім беретін биологиялық активтер)



















426

7470

Басқа да шығыстар



















427

7500

ТОҚТАТЫЛАТЫН ҚЫЗМЕТКЕ БАЙЛАНЫСТЫ ШЫҒЫСТАР



















428

7510

Тоқтатылатын қызметке байланысты шығыстар



















429

7600

ҮЛЕСТІК ҚАТЫСУ ӘДІСІМЕН ЕСКЕРІЛЕТІН ҰЙЫМДАРДЫҢ ШЫҒЫНДАҒЫ ҮЛЕСІ



















430

7610

Қауымдастырылған ұйымдардың шығындағы үлесі



















431

7620

Бірлескен ұйымдардың шығындағы үлесі



















432

7700

КОРПОРАЦИЯЛЫҚ ТАБЫС САЛЫҒЫ БОЙЫНША ШЫҒЫСТАР



















433

7710

Корпорациялық табыс салығы бойынша шығыстар



















434

8-БӨЛІМ.

ӨНДІРІСТІК ЕСЕПКЕ АЛУ ШОТТАРЫ



















435

8000

ӨНДІРІСТІК ЕСЕПКЕ АЛУ ШОТТАРЫ



















436

8010

Негізгі өндіріс



















437




Қорлар



















438




Еңбекақы төлеу



















439




Еңбекақы төлеуден аударымдар



















440




Үстеме шығыстар



















441

8020

Өзінде өндірілген жартылай фабрикаттар



















442




Қорлар



















443




Еңбекақы төлеу



















444




Еңбекақы төлеуден аударымдар



















445




Үстеме шығыстар



















446

8030

Қосалқы өндірістер



















447




Қорлар



















448




Еңбекақы төлеу



















449




Еңбекақы төлеуден аударымдар



















450




Үстеме шығыстар



















451

8040

Үстеме шығыстар



















452




Қорлар



















453




Еңбекақы төлеу



















454




Еңбекақы төлеуден аударымдар



















455




Негізгі құралдардың амортизациясы



















456







Ғимараттардың амортизациясы



















457







Құрылыстардың амортизациясы



















458







Машиналардың амортизациясы



















459







Жабдықтың амортизациясы



















460







Беру құрылғыларының амортизациясы



















461







Көлік құралдарының амортизациясы



















462







Компьютерлік, шеткері құрылғылар мен деректерді өңдеу жабдығының амортизациясы



















463







Офистік жиһаздың амортизациясы



















464







Басқа да негізі құралдардың аморизациясы



















465




Материалдық емес активтердің амортизациясы



















466







Лицензиялық келісімдер



















467







Бағдарламалық қамтамасыз ету



















468







Патенттер



















469







Басқа да материалдық емес активтер



















470




Коммуналдық қызметтер



















471




Басқа да үстеме шығыстар



















472




ТЕҢГЕРІМНЕН ТЫСҚАРЫ ШОТТАР




















      Біз осы есептілікте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз.

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігінің нысанын толтырған лауазымды тұлғаның Т.А.Ә.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

1.4-нысан
Қаржы-шаруашылық қызметінің нәтижелері туралы есеп

      мың теңге

Көрсеткіштердің атауы

Жол коды

Есепті кезең үшін

Алдыңғы кезең үшін

1

2

3

4

Өнімдерді өткізуден және қызмет көрсетуден түскен табыс

10







Өткізілген өнімнің және қызмет көрсетудің өзіндік құны

20







Жалпы пайда (жол 010 - жол 020)

30







Қаржыландырудан түскен табыстар

40







Басқа да табыстар

50







Өнімді өткізуге және қызметтерді көрсетудегі шығыстар

60







Әкімшілік шығыстар

70







Қаржыландырудағы шығыстар

80







Басқа да шығыстар

90







Қатысу үлесі әдісі бойынша есептелетін, ұйым пайдасының/залалының үлесі

100







Жүргізіліп жатқан кезеңдегі қызметтен пайда (зиян) (жол.030 + жол.040 + жол.050 - жол.060 - жол.070 - жол.080 - жол.090 +/- жол.100)

110







Тоқтатылған қызметтен пайда (зиян)

120







Салық салынғанға дейінгі пайда (зиян) (жол. 110 +/- жол. 120)

130







Корпоративтік табыс салығы бойынша шығыстар

140







Азшылықтың үлесін шегерімге жатқызғанға дейінгі таза пайда (зиян) (жол.130 - жол.140)

150







Азшылықтың үлесі

160







Есепті кезең үшін жиынтық пайдасы (жиынтық зияны) (жол.150 - жол.160)

170







Акцияға пайда

180








      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз.

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттар алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

1.5-нысан
Шығарылған және сатып алынған тауарлардың, орындалған
жұмыстардың, көрсетілген қызметтердің қозғалысы туралы есеп

      мың. теңге

Р/с №

СЭҚ ТН коды

Тауардың (жұмыстың, қызметтің) атауы

Өлшем бірлігі

Салық кезеңінің басына қалдық, саны

Салық кезеңінің басына қалдық, сомасы

Өндірілген (жұмыстың, қызметтің) саны

Өндірілген тауардың (жұмыстың, қызметтің) өзіндік құны

1

2

3

4

5

6

7

8







Жиыны

























































































      кестенің жалғасы

Басқа да келіп түскен тауарлардың, саны

Басқа да келіп түскен тауарлардың, сомасы

Өткізілген тауарлардың саны

Өткізілген тауарлардың өзіндік құны

Өзге де істен шыққан тауарлардың, саны

Өзге де істен шыққан тауарлардың, сомасы

Салық кезеңінің соңына қалдық, саны

Салық кезеңінің соңына қалдық, сомасы

9

10

11

12

13

14

15

16


































































































      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттар алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

1.6-нысан
Өндірілген өнімнің, орындалған жұмыстардың, көрсетілген
қызметтердің өзіндік құны

      мың теңге

Шығыстардың атауы

Т1

Т2

Т3

Т4

Т5

Өзге де тауарлар (жұмыстар, қызметтер)

Сомалардың жиыны:

СЭҚ ТН коды

СЭҚ ТН коды

СЭҚ ТН коды

СЭҚ ТН коды

СЭҚ ТН коды

1

2

3

4

5

6

7

8

9

1

Материалдар:






















1.1

Сатып алынатын шикізат және материалдар






















1.2

Сатып алынған материалдар






















1.3

Табиғи шикізаттар






















1.4

Сатып алынған бұйымдар, жартылай фабрикаттар






















1.5

Басқа ұйымдар арқылы істелген өндірістік сипаттағы жұмыстар мен қызмет көрсетулер






















1.6

Қорларды, материалдарды жеткізу бойынша басқа жақтың көлік қызметін пайдалану






















1.7

Қосалқы материалдар






















1.8

Отын және жылу энергиясы






















1.9

Сатып алынған энергияның барлық түрі






















1.10

Өзге де шығыстар






















2

Қайтарылған қалдықтардың құны






















3

Негізгі өндірістік персоналдың еңбек ақысы






















4

Сақтандыруға аударымдар






















5

Жүкқұжат шығыстары:






















5.1

Өндірісті шикізатпен, материалдармен, отынмен, қуатпен, құралдармен және басқа да еңбек құралдарымен, заттарымен қамтамасыз ету бойынша шығындар






















5.2

Негізгі өндірістік қорларды жұмыс жағдайында ұстап тұру бойынша шығындар






















5.3

Қосалқы өндірістік персоналдардың еңбек ақысын төлеу






















5.4

Әлеуметтік, медициналық сақтандыруға белгіленген нормалар бойынша аударымдар






















5.5

Санитарлық-гигиеналық нормалардың орындалуын қамтамасыз ету бойынша шығындар






















5.6

Еңбекке қалыпты жағдай жасау және техника қауіпсіздігін қамтамасыз ету бойынша шығындар






















5.7

Өндірістік қорларды жалдау үшін төлем






















5.8

Өндірістік қызметпен байланысты іссапар шығыстары






















5.9

Тоқтап тұруға байланысты шеккен залалдар






















5.10

Өндірісті дайындау және игеру шығыстары






















5.11

Жабдықтарды пайдалану және ұстау шығыстары






















5.12

Кепілдемелік қызмет көрсетумен тауарларды жөндеу шығындары






















5.13

Өзге де шығыстар

























Барлығы:























      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә

      Осы нысан электрондық құжаттар алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

1.7-нысан
Дебиторлық және кредиторлық берешектерді ажыратып жазу

      мың теңге

Р/с №

Дебитордың атауы

Резидент/резидент емес

СТН

ЖСН/БСН

Резиденттік елдің коды

Сомасы

Берешектің қалыптасқан мерзімі

Қалыптасу себептері

1

2

3

4

5

6

7

8

9




Жиыны


































































































































































































































































































































































































































































































      мың теңге

Р/с №

Кредитордың атауы

Резидент/резидент емес

СТН

ЖСН/БСН

Резиденттік елдің коды

Сомасы

Берешектің қалыптасқан мерзімі

Қалыптасу себептері

1

2

3

4

5

6

7

8

9




Жиыны






















































































































































































































































































































































































      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттар алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Сақтандыру, қайта сақтандыру ұйымдарын, банктік қызметті,
лицензия негізінде кейбір банктік операцияларды, зейнетақы
жарналарын тарту және зейнетақыны төлеу жөніндегі қызметті,
сондай-ақ зейнетақы активтерін инвестициялық басқару жөніндегі
қызметті жүзеге асыратын заңды тұлғаларды қоспағанда,
мониторингке жататын ірі салық төлеушілердің салық есептілігін
жасау қағидалары (1.3–1.7-нысандары)
1. Жалпы ережелер

      1. Осы Қағидалар "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (бұдан әрі – Салық кодексі) сәйкес әзірленген және сақтандыру, қайта сақтандыру ұйымдарын, банктік қызметті, лицензия негізінде кейбір банктік операцияларды, зейнетақы жарналарын тарту және зейнетақыны төлеу жөніндегі қызметті, сондай-ақ зейнетақы активтерін инвестициялық басқару жөніндегі қызметті жүзеге асыратын заңды тұлғаларды қоспағанда, мониторингке жататын ірі салық төлеушілердің (бұдан әрі – салық төлеушілер) салық есептілігін жасау және табыс ету тәртібін көздейді.

      2. Салық төлеушілер мониторингі нақты салық салынатын базасын айқындау, Қазақстан Республикасының салық заңнамасының сақталуын және трансферттік баға белгілеу кезінде бақылауды жүзеге асыру мақсатында қолданылатын нарықтық бағаларды бақылау мақсатында олардың қаржылық-шаруашылық қызметiн талдау жолымен жүзеге асырылады.

      3. Мониторинг салық және бюджетке төленетін басқа да міндетті төлемдердің орындалуын қамтамасыз ететін уәкілетті органның (бұдан әрі – уәкілетті орган) орталық серверінің дерекқорына деректерді берудің электрондық жүйесі арқылы салық төлеушілерден негізгі қаржылық-экономикалық және салықтық көрсеткіштер бойынша ақпарат жинау жолымен жүзеге асырылады.

      Мониторингті уәкілетті орган жүзеге асырады.

      Мониторинг бойынша салық есептілігі шоғырландырылған түрде тапсырылады.

      4. Мониторинг бойынша дерекқор осы Қағидаларда белгіленген тәртіппен бағдарламалық қамтамасыз етудің электрондық пішімінде (файлдарында) салық төлеуші табыс ететін, осы Қағидалардың 3-тармағында көрсетілген ақпаратты қамтитын, осы Қағидаларға "Салық есептілігі нысандарын жасау тәртібі" деген 2-тарауға сәйкес нысандар бойынша жасалатын салық есептілігінің негізінде қалыптасады.

      5. Мониторинг бойынша салық есептілігі нысандарын толтыру бойынша бағдарламалық қамтамасыз ету салық төлеушілердің барлық есептерін (салық есептілігінің толтырылған нысандарын) бірыңғай стандартта жазылған бір үлгідегі файлдарға келтіру функциясын орындайды.

      6. Деректерді берудің электрондық жүйесі салық есептілігінің толтырылған нысандарын белгіленген стандарттағы файлдар түрінде дерекқорға дейін жеткізу тәсілін білдіреді.

      7. Мониторинг бойынша салық есептілігі нысандары және оларды толтыру жөніндегі бағдарламалық қамтамасыз ету уәкілетті органның сайтында орналастырылады.

      8. Мониторинг бойынша салық есептілігінің толтырылған нысанын салық төлеушілер уәкілетті органға деректерді беру жүйесі арқылы табыс етеді.

      9. Мониторинг бойынша салық есептілігі нысанының түрі.

      Аталған торкөздер Салық кодексінің 63-бабына сәйкес белгіленеді. Салық есептілігінің түріне байланысты тиісті торкөз белгіленеді.

      10. Мониторинг бойынша салық есептілігінің әрбір нысанын толтыру кезінде салық төлеуші мынадай деректерді көрсетеді:

      1) "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес мониторинг бойынша салық есептілігін табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі.

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс;

      2) құрылтай құжаттарына сәйкес салық төлеушінің атауы;

      3) мониторинг бойынша салық есептілігі табыс етілетін салық кезеңі;

      4) салық төлеушiнiң тiркеу орны бойынша салық органының коды.

      Есепті кезеңде қаржылық-шаруашылық қызметінің көрсеткіштері болмаған кезде мониторинг бойынша салық есептілігі қажетті бағандар толтырылмай табыс етіледі.

      11. Қажет болған кезде уәкілетті орган табыс етілген мониторинг бойынша салық есептілігі нысандары бойынша таратып жазуды сұратуға құқылы.

2. Салық есептілігі нысандарын жасау тәртібі

      12. "Бухгалтерлік теңгерім" 1.3-нысаны өспелі қорытындымен толтырылады. Өлшем бірлігі мың теңге болып табылады.

      13. "Қаржылық-шаруашылық қызметтің нәтижелері туралы есеп" 1.4-нысаны сәйкес өспелі қорытындымен толтырылады. Өлшем бірлігі мың теңге болып табылады.

      14. "Өндірілген және сатып алынған тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің қозғалысы туралы есеп" 1.5-нысанында салық кезеңі үшін өндірілген және сатып алынған тауарлардың (жұмыстардың, қызметтердің) саны көрсетіледі. Егер салық төлеуші тауарлардың әр түрін шығарса, шығарылған барлық тауарлардың түрлері бойынша көрсетіледі. Өлшем бірлігі мың теңге болып табылады.

      "Р/с №" 1-бағанында реттік нөмір көрсетіледі. Кейінгі ақпарат рет бойынша нөмірлеуді үзбеуі тиіс.

      "СЭҚ ТН коды" 2-бағанда көрсетілген тауардың (жұмыстар, қызметтердің) СЭҚ ТН тиісті коды көрсетіледі.

      "Тауардың (жұмыстар, қызметтердің) атауы" деген 3-бағанда өндірілген және сатып алынған (жұмыстар, қызметтердің) тауарлардың атауы көрсетіледі.

      "Өлшем бірлігі" деген 4-бағанда кәсіпорында пайдаланылатын өндірілген және сатып алынған тауарлардың өлшем бірліктері (дана, килограмм, тонна, метр, шаршы метр, литр, кВт және Қазақстан Республикасында қолданылатын өзге де өлшем бірліктері) жұмыстар мен қызмет көрсетулер бойынша (теңгемен) көрсетіледі.

      "Салық кезеңінің басындағы қалдық, саны" 5-бағанда салық кезеңінің басында қалған тауардың саны көрсетіледі.

      "Салық кезеңінің басындағы қалдық, сомасы" 6-бағанда салық кезеңінің басындағы қалдық тауардың өзіндік құны (баланстық құны) көрсетіледі.

      "Өндірілген тауардың саны" деген 7-бағанда салық кезеңінде өндірілген және сатып алынған тауардың (жұмыстар, қызмет көрсетулер) саны көрсетіледі.

      "Өндірілген тауардың өзіндік құны" деген 8-бағанда салық кезеңінде өндірілген тауардың өзіндік құны немесе сатып алынған тауардың (жұмыстардың, қызметтердің) құны көрсетіледі.

      "Тауардың өзге де түсімі, саны" деген 9-бағанда салық кезеңі ішінде өндірумен және оны сатып алумен байланысты емес келіп түскен тауар саны көрсетіледі.

      "Тауардың өзге де түсімі, сомасы" деген 10-бағанда өндірумен және оны сатып алумен байланысты емес келіп түскен тауардың өзіндік құны көрсетіледі.

      "Өткізілген тауардың саны" деген 11-бағанда салық кезеңінде тиеп-жөнелтілген тауардың (жұмыстардың, қызметтердің) саны көрсетіледі.

      "Өткізілген тауардың өзіндік құны" деген 12-бағанда салық кезеңінде тиеп-жөнелтілген тауардың (жұмыстардың, қызметтердің) өзіндік құны көрсетіледі.

      "Тауардың өзге де шығуы, саны" деген 13-бағанда салық кезеңінде өткізумен байланысты емес істен шыққан тауардың (жұмыстардың, қызметтердің) саны көрсетіледі.

      "Тауардың өзге де шығуы, сомасы" деген 14-бағанда салық кезеңі ішінде өткізумен байланысты емес шығарылған тауардың (жұмыстардың, қызметтердің) өзіндік құны көрсетіледі.

      "Салық кезеңінің соңында қалдық, саны" деген 15-бағанда салық кезеңінің соңында қалған қалдық тауардың саны көрсетіледі.

      "Салық кезеңінің соңында қалдық, сомасы" деген 16-бағанда салық кезеңінің соңында қалдықтағы тауардың өзіндік құны көрсетіледі.

      15. "Өндірілген өнімнің, орындалған жұмыстардың, көрсетілген қызметтердің өзіндік құны" 1.6-нысанында есепті кезең ішінде тауарларды (жұмыстарды, қызметтерді) өндіруге салық төлеуші шеккен шығыстары көрсетіледі. Т1, Т2, Т3, Т4, Т5 – ең көп (негізгі түрлерінің) үлестік мәнінен тұратын, салық төлеушінің өзі айқындайтын тауарлардың (жұмыстардың, қызметтердің) атауын білдіреді.

      Нысан өспелі қорытындымен толтырылады, өлшем бірлігі мың теңге болып табылады.

      "Материалдар" 1-жолында мыналардың құны көрсетіледі:

      1) өндірілетін өнімнің негізін құрай отырып оның құрамына кіретін немесе өнімді шығару (жұмыстар орындау, қызмет көрсету) кезінде қажетті құрамдауышы болып табылатын көліктік-әзірлеу шығыстары есепке алғандағы сатып алынатын шикізаттар, негізгі материалдар;

      2) өнім өндірісі барысында қалыпты технологиялық процесті қамтамасыз ету және өнімді орау үшін немесе басқа да өндірістік және шаруашылық қажеттіліктерге (сынақтар өткізуге, бақылау жүргізуге, негізгі қорларға кірмейтін жабдықтар мен өзге де еңбек құралдарын ұстауға, жөндеуге, пайдалануға) пайдаланылатын сатып алынатын материалдар;

      3) мамандандырылған ұйымдар жүзеге асыратын жерді қайта құнарландыруға, жерді құнарландыру бойынша төлемдерге табиғи шикізат (түбір төлемі, су шаруашылығы субъектілерінен алынатын су үшін төлем, мамандандырылған ұйымдардың табиғи шикізат ресурстарын іздеуге, барлауға, қорғауға, пайдалануды ұйымдастыруға және жаңғыртуға жұмсалған шығыстар);

      4) осы субъектіде қосымша өңдеуге, монтаждауға тартылатын сатып алынатын өнімдер, жартылай фабрикаттар;

      5) тараптық ұйымдар орындайтын өндірістік сипаттағы жұмыстар мен қызметтер: шикізат пен материалдарды өңдеу, өнім дайындау жөніндегі жекелеген операцияларды орындау және белгіленген технологиялық процестердің сақталуына бақылау;

      6) тараптық көліктің қорлар, материалдар жеткізу бойынша қызметтері. Сол субъектінің көлігімен және персоналымен шикізаттар, материалдар, сатып алынатын өнімдер мен жартылай фабрикаттарды (қосымша материалдар мен жанармай) жеткізумен байланысты (тиеу-түсіруді қоса) шығыстар өндіріс шығындарының тиісті элементіне енгізіледі (жалақы, материалдар, жанармай және т.б.);

      7) өнім өндіру процесінде қалыпты технологиялық процесті қамтамасыз ету үшін пайдаланылатын қосалқы материалдар (технологиялық мақсаттарға арналған қосалқы материалдар). Егер оларды өнімнің жекелеген түрлерінің өзіндік құнына тікелей енгізуде қиындықтар туындаса, құн өзіндік құнға мынадай тәртіппен енгізілуі мүмкін:

      технологиялық мақсаттар үшін өнімнің әрбір түріне қосалқы материалдардың шығыс нормасы айқындалады және осы шығыс нормаларына және материалдардың жоспарлы өзіндік құнына сәйкес өнім бірлігіне сметалық ставка белгіленеді. Көрсетілген ставкалар материалдардың шығыс нормаларының және бағалардың өзгеруіне қарай қайта қаралып отыруы тиіс. Қосымша материалдарға нақты шығындар жекелеген өнім түрлерінің және аяқталмаған өндірістің өзіндік құнына сметалық ставкаларға барабар түрде қосылады;

      8) басқа жақтан алынған, сол сияқты субъектінің өзі өндірген технологиялық мақсаттарға отын: балқыту агрегаттары, домна, мартен пештері үшін, прокат, ұсталық-қалыптау, баспақтау және басқа да цехтарда металды қыздыру үшін, белгіленген технологиялық процеспен бұйымдарды сынақтан өткізу үшін (турбиналарды, дизельдерді және т.б. текшелік, тапсыру және бақылау сынақтары);

      9) субъектінің технологиялық (электрмен балқыту, электрмен пісіру, электролиз, термикалық өңдеу, гальвандық жұмыстар, металдарды электрохимиялық өңдеу, ағашты кептіру және т.б.), энергетикалық, қозғалтқыштық және өзге де өнеркәсіптік-өндірістік қажеттіліктеріне жұмсалатын электр энергиясы. Субъектінің өзі шығаратын энергияның электрлік және басқа да түрлерін өндіруге, сондай-ақ сатып алынатын энергияны оны тұтыну орнына дейін трансформаторлау және беруге жұмсалатын шығындар тиісті шығындар элементтеріне енгізіледі.

      "Қайтарым қалдықтарының құны" 2-жолында өнімнің өзіндік құнына енгізілетін материалдарға жұмсалған шығындардан қайтарым қалдықтарының құны алып тасталады. Өндірістің қайтарым қалдықтары деп шығыс материалының дайын өнімге айналу процесінде қалыптасқан, шығыс материалы ретінде тұтынылуын толық немесе ішінара жоғалтқан (химиялық немесе физикалық қасиеттерін, оның ішінде толыққандылығын, құрама пішінін және өзгесі) немесе тікелей мақсаты бойынша мүлдем пайдаланылмайтын шикізат, материалдар немесе жартылай фабрикаттар қалдықтары түсініледі.

      Белгіленген технологияға сәйкес субъектінің басқа цехтарына негізгі өндірістің бұйымдарын немесе басқа да бөлшектерін дайындауға толыққанды материал ретінде берілетін материалдардың артық қалғандары қалдықтарға жатпайды. Сондай-ақ тізбесі субъектінің есептік саясатымен белгіленетін ет-май өндірісіндегі жол-жөнекей (түйіндес) өнімдер (тері, ішек шикізаты, шикімай, субөнім), глицерин және басқалар да қалдыққа жатқызылмайды.

      Қалдықтар қайтарымды (өндірісте пайдаланылатын және пайдаланылмайтын) және қайтарымсыз деп бөлінеді. Өндірісте пайдаланылатын қайтарымдыға субъектінің өзі негізгі немесе қосалқы өндірісті дайындауға тұтынуы мүмкін қалдықтар есептеледі. Өндірісте пайдаланылмайтын қайтарымдыға субъектінің өзі тек материал, жанармай, өзге де шаруашылық қажеттілікке тұтынуы немесе басқа жаққа өткізуі мүмкін қалдықтар саналады. Техниканың осы жай-күйінде пайдалануы мүмкін болмайтын қалдықтар мен технологиялық шығындар: бықсық, кеуіп кету, буға айналу және т.б. қайтарымсыз деп саналады.

      Қайтарымды қалдықтар мынадай тәртіппен бағаланады:

      1) бастапқы шикі зат және материалдар төмендетілген баға бойынша (мүмкін пайдалану бағасы бойынша), егер қалдықтар негізгі өндіріс үшін пайдалануға мүмкін, бірақ көп шығыстармен (дайын өнімдердің төмен шығуымен) немесе көмекші өндірістің қажеттілігі үшін пайдаланады немесе кең пайдаланылатын заттарды өндіруге (мәдени-тұрмыс түріне жататын және шаруашылық күнделікті тұрмыс өнімдері);

      2) қалдықтар, шырпулар, жаңқалар және басқалар субъектінің ішінде өндіруге жіберілетін және сыртқа өткізілетін кезде оларды жинау және өңдеуіне шығыстарды шегеріс үшін қалдықтарға белгіленген бағалар бойынша;

      3) егер кондициялық шикізат немесе толық көлемдік (толыққанды) материалдар ретінде пайдалану үшін қалдықтар сырттай сатылса.

      Қайтарылмайтын қалдықтар бағалануға жатпайды.

      "Негізгі өндірістік персоналдың еңбегіне ақы төлеу" 3-жолда ынталандыратын және төлемді өтейтін өндірістік қорытындысы үшін жұмысшыларға, қызметкерлерге сыйақыны қосатын, оның ішінде баға көтерілуіне және табыстың индексациясына байланысты еңбекті төлеу бойынша өтемақылар, балаға қарауға ішінара төленетін демалыс болатын, әйелдерге заңмен белгіленген көлемде төленетін өтемақылар, сондай-ақ қызметкерлердің негізгі қызметінде айналысатын штатта тұрмайтын ұйымдардың төлеміне шығыстар.

      "Сақтандыруға аударымдар" 4-жолда өнімнің өзіндік құнына қосылатын қызметкерлердің еңбегіне ақы төлеуге кеткен (төлемнің сақтандыру жарналары есептелмейтін түрлерінен басқа) шығындардан медициналық сақтандыруға аударымдар көрсетіледі.

      "Жүктеме шығыстары" 5-жолында бірқатар ортақ сипаттамалары бар және мыналарды қамтитын, өндірісті басқарумен және қамтамасыз етумен байланысты шығыстар көрсетіледі:

      1) өндірісті шикізатпен, материалдармен, отынмен, энергиямен, аспаптармен, басқа еңбек құралдармен және заттармен қамтамасыз ету жөніндегі шығыстар;

      2) негізгі өндірістік қорларды жұмыс жағдайында ұстап тұру жөніндегі шығыстар (техникалық тексеру, күту және орташа, ағымдағы және күрделі жөндеуді өткізуіне кеткен шығыстар);

      3) қосалқы өндірістік персоналдың еңбегін төлеу, өндірістік нәтижелер үшін қызметкерлерге сыйақылар, ынталандыру және өтемақы төлемдері;

      4) өндірісте жұмыс істейтін қызметкерлердің еңбегіне ақы төлеуге кеткен шығындарынан Жұмыспен қамтуға жәрдемдеу мемлекеттік қорына әлеуметтік, медициналық сақтандыруға белгіленген нормалар бойынша аударымдар;

      5) тікелей субъектінің аумағында медпункттерді ұйымдастыру үшін медициналық мекемелеріне субъектілерімен берілетін үй-жайларды және мүккәмалды ұстауға шығындарды қоса алғанда, санитариялық-гигиеналық нормалардың орындалуын қамтамасыз ету бойынша шығындар, өндірістегі тазалық пен тәртіпті сақтауға, субъектінің техникалық пайдалану қағидаларында көзделген өртке қарсы және қарауыл күзеті және басқа да арнайы талаптарды қамтамасыз етуге, олардың қызметін қадағалау мен бақылауға жұмсалған шығындар;

      6) өндірістік ерекшеліктеріне байланысты және тиісті заңнамада көзделген қалыпты еңбек жағдайларын және техникалық қауіпсіздікті қамтамасыз ету бойынша шығындар;

      7) өндірістік қорларды жалдау үшін төлем;

      8) өндірістік қызметпен байланысты іссапар шығыстары;

      9) тоқтап қалудан болған шығындар;

      10) өндірісті әзірлеуге және игеруге жұмсалған шығыстар;

      11) жабдықты ұстауға және пайдалануға жұмсалған шығыстар;

      12) кепілдік берілген қызмет көрсетуге және тауарларды жөндеуге жұмсалған шығындар;

      13) басқа да өндірістік шығыстар мен шығындар.

      "Барлығы" деген жолда жолдар мен бағандар бойынша жиынтық мәні көрсетіледі.

      16. "Дебиторлық және кредиторлық берешекті таратып жазу" 1.7-нысанында осы берешек бойынша соңғы операция кезінен бастап бір жылдан астам қалыптасқан дебиторлық (кредиторлық) берешек сомалары көрсетіледі.

      Жеке тұлғалар бойынша берешек бір жолмен көрсетіледі және тек "Сома" 7-бағаны толтырылады;

      Бұл ретте "Дебитордың (кредитордың) атауы" 2-бағанында "жеке тұлғалар" көрсетіледі.

      Өлшем бірлігі мың теңге болып табылады.

      "№" деген 1-бағанда реттік нөмірі көрсетіледі. Кейінгі ақпарат нөмірлеуді үзбеуі тиіс.

      "Дебитордың (кредитордың) атауы" деген 2-бағанда заңды тұлғаның атауы көрсетіледі.

      "Резидент/резидент емес" деген 3-бағанда жеткізушінің резиденттігін белгілейтін код көрсетіледі:

      0 – Қазақстан Республикасының резиденті,

      1 – Қазақстан Республикасының резидент емесі.

      "СТН" деген 4-бағанда дебитордың (кредитордың) СТН көрсетіледі.

      "ЖСН/БСН" деген 5-бағанда дебитордың (кредитордың) сәйкестендіру нөмірі болған жағдайда көрсетіледі.

      "Резиденттік елінің коды" деген 6-бағанда резидент емес салық төлеушінің резиденттік елінің кодын толтыру кезінде елдердің сандық кодталуын пайдалану қажет.

      "Сома" деген 7-бағанда дебиторлық (кредиторлық) берешектің қалыптасқан сомасы көрсетіледі.

      "Берешектің қалыптасқан мерзімі" деген 8-бағанда кредиторлық (дебиторлық) берешектің қалыптасқан кезеңі көрсетіледі.

      "Қалыптасу себептері" деген 9-бағанда дебиторлық (кредиторлық) берешектің қалыптасу себептері көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
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      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

2.3-нысан
Бухгалтерлік теңгерім

      (мың теңге)

Р/с

Атауы

Есепті кезеңнің басына

Есепті кезеңнің соңына

1

2

3

4

1

Активтер



2

Ақша



3

Кассадағы қолма-қол ақша



4

Жолдағы банкноталар және

монета



5

Айырбастау пункттеріндегі

қолма-қол ақша



6

Банкоматардағы қолма-қол

ақша



7

Кассадағы қымбат

металдардан жасалған

монеталар



8

Жол чектарындағы ақша



9

Тазартылған қымбат металдар



10

Тазартылған қымбат металдар



11

Жолдағы тазартылған қымбат

металдар



12

Металл шоттарда

орналастырылған тазартылған

қымбат металдар



13

Корреспонденттік шоттар



14

Қазақстан Республикасының

Ұлттық Банкіндегі

корреспонденттік шот



15

Басқа банктердегі

корреспонденттік шоттар



16

Банктің Қазақстан

Республикасының Ұлттық

Банкіне талап



17

Банктің Қазақстан

Республикасының Ұлттық

Банкіндегі салымдары (бір

түнге)



18

Талап етілгенге дейінгі

Қазақстан Республикасының

Ұлттық банкіндегі салымдары



19

Қазақстан Республикасының

Ұлттық Банкіндегі мерзімді

салымдары



20

Қазақстан Республикасының

Ұлттық Банкіндегі міндетті

резервтері



21

Бағалы қағаздар



22

Саудаға арналған бағалы

қағаздар



23

Сатып алған бағалы қағаздар

бойынша мерзімі өткен

берешек



24

Бағалы қағаздар бойынша

шығындарды жабуға арналған

резервтер (провизиялар)



25

Саудаға арналған сатып

алынған бағалы қағаздар

бағалы қағаздар бойынша

дисконт



26

Саудаға арналған сатып

алынған бағалы қағаздар

бойынша сыйлықақылар



27

Саудаға арналған бағалы

қағаздар бойынша алдыңғы

ұстаушылармен есептелген

сыйақылар



28

Саудаға арналған бағалы

қағаздардың әділ құнын оң

түзету шоты



29

Саудаға арналған бағалы

қағаздардың әділ құнын

теріс түзету шоты



30

Басқа банктерге орналастырылған салымдар



31

Басқа банктерге

орналастырылған салымдар

(бір түнге)



32

Талап етілгенге дейін басқа

банктерге орналастырылған

салымдар



33

Басқа банктерге

орналастырылған қысқа

мерзімді салымдар (бір айға

дейінгі)



34

Басқа банктерге

орналастырылған қысқа

мерзімді салымдар (бір

жылға дейінгі)



35

Басқа банктерге

орналастырылған ұзақ

мерзімді салымдар



36

Басқа банктерге

орналастырылған шартты

салымдар



37

Басқа банктердің салымдар

бойынша мерзімі өткен

берешегі



38

Басқа банктерге

орналастырылған салымдар

бойынша арнайы резервтер

(провизиялар)



39

Басқа банктерде

орналастырылған мерзімді

салым құнын оң түзету шоты



40

Басқа банктерде

орналастырылған мерзімді

салым құнын теріс түзету

шоты



41

Басқа банктерде

орналастырылған шартты

салым құнын оң түзету шоты



42

Басқа банктерде

орналастырылған шартты

салым құнын теріс түзету

шоты



43

Банктің, кредиттік

серіктестіктің және ипотека

компаниясының

міндеттемелерін қамтамасыз

етуші болып табылатын

(кепіл, кепілзат) салым



44

Басқа банктер берген қарыздар



45

Басқа банктердің корреспонденттік шоттары бойынша овердрафт қарыздары



46

Басқа банктерге берілген

қысқа мерзімді қарыздар



47

Басқа банктерге берілген

овернайт қарыздар



48

Басқа банктерге берілген

ұзақ мерзімді қарыздар



49

Басқа банктерге қаржы

лизингі



50

Қарыздар бойынша басқа

банктердің мерзімі өткен

берешегі



51

Қаржы лизингі бойынша басқа

банктердің мерзімі өткен

берешегі



52

Басқа банктерге берілген

қарыз құнын оң түзету шоты



53

Басқа банктерге берілген

қарыз құнын теріс түзету

шоты



54

Басқа банктерге берілген

қарыздар және қаржы лизингі

бойынша арнайы резервтер

(провизиялар)



55

Банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға берілген қарыздар және қаржы лизингі



56

Банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға берілген овердрафвт қарыздары



57

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға берілген

қысқа мерзімді қарыздар



58

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға берілген

ұзақ мерзімді қарыздар



59

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға берілген

ұзақ мерзімді қарыз құнын

оң түзету сомасы



60

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға берілген

ұзақ мерзімді қарыз құнын

теріс түзету сомасы



61

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға қаржы

лизингі



62

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға берілген

қарыздар бойынша мерзімі

өткен берешек



63

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға берілген

қаржы лизингі бойынша

мерзімі өткен берешек



64

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға берілген

қарыздар және қаржы лизингі

бойынша арнайы резервтер

(провизиялар)



65

Филиалдармен есеп айырысу



66

Бас офиспен есеп айырысу



67

Жергілікті филиалдармен

есеп айырысу



68

Шетелдік филиалдармен есеп

айырысу



69

Клиенттерге талаптар



70

Клиенттерге берілген овердрафт қарыздары



71

Клиенттердің кредит

карточкалары бойынша

шоттары



72

Клиенттердің есепке алынған

вексельдері



73

Клиенттерге факторинг



74

Факторинг бойынша

клиенттердің мерзімі өткен

берешегі



75

Клиенттерге берілген қысқа

мерзімді қарыздар



76

Клиенттерге берілген ұзақ

мерзімді қарыздар



77

Клиенттерге қаржы лизингі



78

Қаржы лизингі бойынша

клиенттердің мерзімі өткен

берешегі



79

Клиенттерге форфейтинг



80

Форфейтинг бойынша

клиенттердің мерзімі өткен

берешегі



81

Қарыздары бойынша

клиенттердің мерзімі өткен

берешегі



82

Клиенттердің наразылығы

білдірілген вексельдері



83

Клиенттерге берілген

қарыздар және қаржы лизингі

бойынша арнайы резеревтер

(провизиялар)



84

Клиенттерге берілген өзге

де қарыздар



85

Клиенттерге берілген қарыз

құнын оң түзету шоты



86

Клиенттерге берілген қарыз

құнын теріс түзету шоты



87

Есепке алынға вексельдер

бойынша дисконт



88

Есепке алынған вексельдер

бойынша сыйлықақы



89

Сенімгерлік (трасттық)

басқаруға берілген қаржылық

активтер



90

Өзге де бағалы қағаздар



91

Өтелгенге дейін ұсталатын

бағалы қағаздар



92

Сатуға арналған қолда бар

бағалы қағаздар



93

Сатып алынған өзге де

бағалы қағаздар бойынша

дисконт



94

Сатып алынған өзге де

бағалы қағаздар бойынша

сыйлықақы



95

Өзге де бағалы қағаздар

бойынша алдыңғы

ұстаушылармен есептелген

сыйақылар



96

Өзге де бағалы қағаздардың

әділ құнын оң түзету шоты



97

Өзге де бағалы қағаздардың

әділ құнын теріс түзету

шоты



98

Бағалы қағаздармен "кері РЕПО" операциялары



99

Жалпы резервтер (провизиялар)



100

Банк қызметіне байланысты дебиторлық берешек бойынша шығындарды жабуға арналған жалпы резервтер (провизиялар)



101

Банктік емес қызметке

байланысты дебиторлық

берешек бойынша шығындарды

жабуға арналған жалпы

резервтер (провизиялар)



102

Бағалы қағаздар бойынша

шығындарды жабуға арналған

жалпы резервтер

(провизиялар)



103

Кредиттік қызметке

байланысты шығындарды

жабуға арналған жалпы

резервтер (провизиялар)



104

Басқа банктерде

орналастырылған салымдар

бойынша шығындарды жабуға

арналған жалпы резервтер

(провизиялар)



105

Өзге де банктік қызметке

байланысты шығындарды

жабуға арналған жалпы

резервтер (провизиялар)



106

Капиталға және реттелген борышқа инвестициялар



107

Еншілес ұйымдарға

инвестициялар



108

Тәуелді ұйымдарға

инвестициялар



109

Реттелген борышқа

инвестициялар



110

Өзге инвестициялар



111

Төлемдер бойынша есеп айырысулар



112

Басқа банктермен есеп

айырысулар



113

Клиенттермен есеп

айырысулар



114

Тауарлық-материалдық қорлар



115

Тазартылмаған қымбат

металдар



116

Өзге тауарлы-материалдық

қорлар



117

Қоймадағы қымбат

металдардан жасалған металл

ақшалар



118

Негізгі құрал-жабдықтар

және материалдық емес

активтер



119

Салынып жатқан (орнатылып

жатқан) негізгі

құрал-жабдықтар



120

Жер, ғимараттар мен

құрылыстар



121

Компьютер жабдықтары



122

Өзге негізгі

құрал-жабдықтар



123

Қаржы лизингіне қабылданған

негізгі құрал-жабдықтар



124

Жалға беруге арналған

негізгі құрал-жабдықтар



125

Жалға алған үйлер бойынша

күрделі шығындар



126

Көлік құралдары



127

Материалдық емес активтер



128

Өз күшімен құрылған

(дайындалған) материалдық

емес активтер



129

Ғимараттар мен құрылыстар

бойынша есептелген

амортизация



130

Компьютерлік жабдықтар

бойынша есептелген

амортизация



131

Өзге негізгі

құрал-жабдықтар бойынша

есептелген амортизация



132

Қаржы лизингі бойынша

алынған негізгі

құрал-жабдықтар бойынша

есептелген амортизация



133

Жалға беруге арналған

негізгі құрал-жабдықтар

бойынша есептелген

амортизация



134

Жалға алынған үйлер бойынша

күрделі шығындар бойынша

есептелген амортизация



135

Көлік құралдары бойынша

есептелген амортизация



136

Материалдық емес активтер

бойынша есептелген

амортизация



137

Сыйақы алуға байланысты есептелген табыстар



138

Корреспонденттік есепшоттар

бойынша есептелген табыстар



139

Қазақстан Республикасының

Ұлттық Банкінде

орналастырылған салымдар

бойынша есептелген табыстар



140

Басқа банктерде орналастырылған салымдар бойынша есептелген табыстар



141

Басқа банктерде

орналастырылған салымдар

бойынша мерзімі өткен

сыйақылар



142

Металл шоттарда

орналастырылған тазартылған

қымбат металдар бойынша

есептелген табыстар



143

Банктің, кредиттік

серіктестіктің және ипотека

компаниясының

міндеттемелерін қамтамасыз

етуші болып табылатын

(кепілсалым, кепіл,

кепілзат) салым бойынша

есептелген табыстар



144

Басқа банктерге берілген

қарыздар және қаржы лизингі

бойынша есептелген табыстар



145

Басқа банктерге берілген

қарыздар және қаржы лизингі

бойынша мерзімі өткен

сыйақылар



146

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға берілген

қарыздар және қаржы лизингі

бойынша есептелген

табыстар



147

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдарға берілген

қарыздар және қаржы лизингі

бойынша мерзімі өткен

сыйақылар



148

Банктің бас офисі мен

филиалдары арасындағы есеп

айырысу бойынша есептелген

табыстар



149

Клиенттерге берілген

қарыздар және қаржы

лизингі бойынша есептелген

табыстар



150

Клиенттерге берілген

қарыздар және қаржы лизингі

бойынша мерзімі өткен

сыйақы



151

Саудаға арналған бағалы

қағаздар бойынша

есептелген табыстар



152

Өтелгенге дейін ұсталатын

бағалы қағаздар бойынша

есептелген табыстар



153

Сату үшін қолдағы бар

бағалы қағаздар бойынша

есептелген табыстар



154

Капитал және реттелген

борышқа инвестициялар

бойынша есептелген табыстар



155

Бағалы қағаздармен "кері

РЕПО" операциялары бойынша

есептелген табыстар



156

Өзге мерзімі өткен сыйақы



157

Есепке алынған вексельдер

бойынша есептелген табыстар



158

Сенімгерлік (трасттық)

басқаруға берілген қаржылық

активтер бойынша есептелген

табыстар



159

Сыйақыны және шығыстарды алдын ала төлеу



160

Алынған қарыздар және

салымдар бойынша сыйақыны

алдын ала төлеу



161

Өзге де алдын ала төлеулер



162

Есептелген комиссиялық табыстар



163

Аударым операциялары бойынша көрсетілген қызметтер үшін есептелген комиссиялық табыстар



164

Сақтандыру полистерін сату

бойынша көрсетілген

қызметтер үшін есептелген

комиссиялық табыстар



165

Бағалы қағаздарды сатып

алу-сату бойынша

көрсетілген қызметтер үшін

есептелген комиссиялық

табыстар



166

Шетел валютасын сатып алу-сату бойынша көрсетілген қызметтер үшін есептелген комиссиялық табыстар



167

Сенімгерлік (трасттық)

операциялар бойынша

көрсетілген қызметтер үшін

есептелген комиссиялық

табыстар



168

Берілген кепілдіктер

бойынша көрсетілген

қызметтер үшін есептелген

комиссиялық табыстар



169

Банктің салымдарды

қабылдау,клиенттердің

банктік есепшотын ашу және

жүргізу бойынша көрсетілген

қызметтер үшін есептелген

комиссиялық табыстар



170

Өзге де есептелген

комиссиялық табыстар



171

Кастодиандық қызметтен

есептелген комиссиялық

табыстар



172

Төлем құжаттарының акцепті

үшін есептелген комиссиялық

табыстар



173

Кассалық операциялар

бойынша көрсеткен қызметі

үшін есептелген комиссиялық

табыстар



174

Құжаттандырылған есеп

айырысу бойынша есептелген

комиссиялық табыстар



175

Форфейтинг операциялар

бойынша көрсеткен қызметі

үшін есептелген комиссиялық

табыстар



176

Факторингтік операциялар

бойынша көрсеткен қызметі

үшін есептелген комиссиялық

табыстар



177

Мерзімі өткен комиссиялық табыстар



178

Аударым операциялары

бойынша көрсеткен қызметі

үшін мерзімі өткен

комиссиялық табыстар



179

Сақтандыру полистерін сату

бойынша көрсеткен қызметі

үшін мерзімі өткен

комиссиялық табыстар



180

Бағалы қағаздарды сатып

алу-сату бойынша көрсеткен

қызметі үшін мерзімі өткен

комиссиялық табыстар



181

Шетел валютасын сатып

алу-сату бойынша көрсеткен

қызметі үшін мерзімі өткен

комиссиялық табыстар



182

Сенімгерлік (трасттық)

операциялар бойынша

көрсеткен қызметі үшін

мерзімі өткен комиссиялық

табыстар



183

Берілген кепілдіктер

бойынша көрсеткен қызметі

үшін мерзімі өткен

комиссиялық табыстар



184

Салымдарды қабылдау,

клиенттердің банктік

есепшоттарын ашу және

жүргізу бойынша көрсеткен

қызметі үшін мерзімі өткен

комиссиялық табыстар



185

Мерзімі өткен өзге де

комиссиялық табыстар



186

Кастодиандық қызмет бойынша

мерзімі өткен комиссиялық

табыстар



187

Төлем құжаттарының акцепті

үшін мерзімі өткен

комиссиялық табыстар



188

Кассалық операциялар

бойынша көрсеткен қызметі

үшін мерзімі өткен

комиссиялық табыстар



189

Құжаттандырылған есеп

айырысу бойынша мерзімі

өткен комиссиялық табыстар



190

Форфейтинг операциялар

бойынша көрсеткен қызметі

үшін мерзімі өткен

комиссиялық табыстар



191

Факторингтік операциялар

бойынша көрсеткен қызметі

үшін мерзімі өткен

комиссиялық табыстар



192

Өзге де дебиторлар



193

Салықтар және бюджетке

төленетін басқа да міндетті

төлемдер бойынша есеп

айырысу



194

Брокерлермен есеп айырысу



195

Акционерлермен есеп айырысу

(дивидендтер бойынша)



196

Қызметкерлермен есеп айырысу



197

Құжаттандырылған есеп

айырысулар бойынша

дебиторлар



198

Күрделі салымдар бойынша

дебиторлар



199

Мерзімінен бұрын салынған

табыс салығы



200

Шетел валютасы бойынша

валюталық қысқа позициясы



201

Шетел валютасының теңгемен

көрсетілген қарсы құны

(валюталық ұзақ позицияның)



202

Банк қызметі бойынша өзге

дебиторлар



203

Кепілдіктер бойынша

дебиторлар



204

Акцептелген вексель үшін

клиентке қойылатын талап



205

Банктік емес қызмет бойынша

өзге де дебиторлар



206

Өзге де транзиттік шоттар



207

Тазартылған қымбат металдар

бойынша қысқа позициясы



208

Тазартылған қымбат

металдардың теңгемен

көрсетілген қарсы құны

(тазартылған қымбат

металдар бойынша валюталық

ұзақ позицияның)



209

Өзге де банктік қызметтен

шығындарды жабуға арналған

арнайы резервтер

(провизиялар)



210

Банктік қызметке байланысты

дебиторлық берешек бойынша

шығындарды жабуға арналған

арнайы резервтер

(провизиялар)



211

Банктік емес қызметке

байланысты дебиторлық берешек

бойынша шығындарды жабуға

арналған арнайы резервтер

(провизиялар)



212

Туынды қаржы құралдарымен жасалған операциялар бойынша талаптар



213

Фьючерс операциялары бойынша

талаптар



214

Форвард операциялары бойынша

талаптар



215

Опциондық операциялар бойынша

талаптар



216

Спот операциялары бойынша талаптар



217

Своп операциялары бойынша

талаптар



218

Сатылған опциондар бойынша

талаптар



219

Өзге де операциялар бойынша

талаптар



220

Жаңадан енгізілген баланстық шоттар бойынша өзге де активтер



221

ЖИЫНЫ:



222

Міндеттемелер



223

Корреспондтік есепшоттар



224

Қазақстан Республикасының

Ұлттық Банкіндегі

корреспонденттік шоттар



225

Шетел орталық банктерінің

корреспонденттік шоттары



226

Басқа банктердің

корреспонденттік шоттары



227

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдардың

корреспонденттік шоттары



228

Тазартылған қымбат металдағы

металл шоттар



229

Басқа банктердің талап етілгенге дейінгі салымдары



230

Қазақстан Республикасы Ұлттық

Банкінің талап етілгенге

дейінгі салымдары



231

Шетелдік орталық банктердің

талап етілгенге дейінгі

салымдары



232

Басқа банктердің талап

етілгенге дейінгі салымдары



233

Басқа банктердің талап

етілгенге дейінгі салымдары

бойынша мерзімі өткен

берешегі











234

Қазақстан Республикасының Үкіметінен алынған қарыздар











235

Қазақстан Республикасының

Үкіметінен алынған қысқа

мерзімді қарыздар











236

Қазақстан Республикасының

Үкіметінен және Қазақстан

Республикасының жергілікті

үкімет органдарынан алынған

қарыз құнын оң түзету шоты











237

Қазақстан Республикасының

Үкіметінен алынған ұзақ

мерзімді қарыздар











238

Қазақстан Республикасының

Үкіметінен және Қазақстан

Республикасының жергілікті

үкімет органдарынан алынған

қарыз құнын теріс түзету шоты











239

Қазақстан Республикасының

Үкіметінен алынған қарыздар

бойынша мерзімі өткен берешек











240

Халықаралық қаржы ұйымдарынан алынған қарыздар











241

Халықаралық қаржы ұйымдарынан

алынған қысқа мерзімді

қарыздар











242

Халықаралық қаржы ұйымдарынан

алынған қарыз құнын оң түзету

шоты











243

Халықаралық қаржы ұйымдарынан

алынған ұзақ мерзімді

қарыздар











244

Халықаралық қаржы ұйымдарынан

алынған қарыз құнын теріс

түзету шоты











245

Халықаралық қаржы ұйымдарынан

алынған қарыздар бойынша

мерзімі өткен берешек











246

Банк операцияларының жекелеген түрлерін жүзеге асыратын басқа банктерден және ұйымдардан алынған қарыздар











247

Қазақстан Республикасының

Ұлттық Банкінен алынған

қарыздар











248

Шетелдік орталық банктерден

алынған қарыздар











249

Басқа банктерден алынған

қысқа мерзімді қарыздар











250

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын басқа банктерден

және ұйымдардан алынған қарыз

құнын оң түзету шоты











251

Басқа банктерден алынған ұзақ

мерзімді қарыздар











252

Басқа банктерден алынған

қаржы лизингі











253

Басқа банктерден алынған

қарыздар және қаржы лизингі

бойынша мерзімі өткен

берешек











254

Қазақстан Республикасының

Ұлттық Банкінен алынған

қарыздар және қаржы лизингі

бойынша мерзімі өткен берешек











255

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдардан алынған

қысқа мерзімді қарыздар











256

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын басқа банктерден

және ұйымдардан алынған қарыз

құнын теріс түзету шоты











257

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдардан алынған

ұзақ мерзімді қарыздар











258

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдардан алынған

қаржы лизингі











259

Банк операцияларының

жекелеген түрлерін жүзеге

асыратын ұйымдардан алынған

қарыздар және қаржы лизингі

бойынша мерзімі өткен

берешек











260

Овернайт қарыздары











261

Қазақстан Республикасының

Ұлттық Банкінен алынған

овернайт қарыздар











262

Шетелдік орталық банктерден

алынған овернайт қарыздар











263

Басқа банктерден алынған

овернайт қарыздар











264

Мерзімді салымдар











265

Қазақстан Республикасының

Ұлттық Банкінің мерзімді

салымдары











266

Шетелдік орталық банктердің

мерзімді салымдары











267

Басқа банктердің қысқа

мерзімді салымдары (бір айға

дейінгі)











268

Басқа банктердің қысқа

мерзімді салымдары (бір жылға

дейінгі)











269

Басқа банктерден бір түнге

тартылған салымдар











270

Басқа банктердің ұзақ

мерзімді салымдары











271

Басқа банктерден тартылған

мерзімді салым құнын оң

түзету шоты











272

Басқа банктерден тартылған

мерзімді салым құнын теріс

түзету шоты











273

Басқа Банктердің

міндеттемелерін қамтамасыз

етуші болып табылатын

(кепілсалым, кепіл, кепілзат)

салым











274

Басқа банктердің шартты

салымдары











275

Басқа банктердің шартты

салымдары бойынша мерзімі

өткен берешек











276

Басқа банктерден тартылған

шартты салым құнын оң түзету

шоты











277

Басқа банктерден тартылған

шартты салым құнын теріс

түзету шоты











278

Басқа банктерден шартты

салымдары бойынша мерзімі

өткен берешек











279

Филиалдармен есеп айырысу











280

Бас офиспен есеп айырысу











281

Жергілікті филиалдарымен есеп

айырысу











282

Шетелдік филиалдарымен есеп

айырысу











283

Клиенттердің алдындағы міндеттеме











284

Республикалық бюджеттің

ақшасы











285

Жергілікті бюджеттің ақшасы











286

Клиенттердің ағымдағы шоттары











287

Салымдарға (депозиттерге)

міндетті ұжымдық кепілдік

беру (сақтандыру) объектісі

болып табылатын жеке

тұлғалардың ағымдағы шоты











288

Салымдарға (депозиттерге)

міндетті ұжымдық кепілдік

беру (сақтандыру) объектісі

болып табылатын жеке

тұлғалардың талап ету бойынша

салымдары











289

Салымдарға (депозиттерге)

міндетті ұжымдық кепілдік

беру (сақтандыру) объектісі

болып табылатын жеке

тұлғалардың қысқа мерзімді

салымдары











290

Салымдарға (депозиттерге)

міндетті ұжымдық кепілдік

беру (сақтандыру) объектісі

болып табылатын жеке

тұлғалардың ұзақ мерзімді

салымдары











291

Салымдарға (депозиттерге)

міндетті ұжымдық кепілдік

беру (сақтандыру) объектісі

болып табылатын жеке

тұлғалардың шартты салымдары











292

Салымдарға (депозиттерге)

міндетті ұжымдық кепілдік

беру (сақтандыру) объектісі

болып табылатын жеке

тұлғалардың карт-шоттары











293

Сенімгерлік (трасттық)

басқаруға қабылданған қаржы

активтері











294

Клиенттердің талап ету

бойынша салымдары











295

Клиенттердің қысқа мерзімді

салымдары











296

Клиенттердің ұзақ мерзімді

салымдары











297

Клиенттердің шартты салымдары











298

Клиенттердің арнайы салымдары











299

Арнайы мақсаттағы еншілес

ұйымдардың кепілдік-салымдары











300

Клиенттердің міндеттемелерін

қамтамасыз ету (кепілсалым,

кепіл, кепілзат) болып

табылатын салым











301

Банктің клиенттердің талап ету

бойынша салымдары бойынша

мерзімі өткен берешегі











302

Банктің клиенттермен жасалған

өзге операциялар бойынша

мерзімі өткен берешегі











303

Банктің клиенттердің мерзімді

салымдары бойынша мерзімі

өткен берешегі











304

Алынған қаржы лизингі











305

Банк мерзімінде орындамаған

нұсқаулар











306

Алынған қаржы лизингі бойынша

мерзімі өткен берешек











307

Клиенттердің шартты салымдары

бойынша мерзімі өткен берешек











308

Клиенттердің мерзімді

салымының құнын оң түзету шоты











309

Клиенттердің мерзімді

салымының құнын теріс түзету

шоты











310

Клиенттердің шартты салымының

құнын оң түзету шоты











311

Клиенттердің шартты салымының

құнын теріс түзету шоты











312

Қазақстан Республикасының

валюта заңдарына сәйкес

жөнелтушінің нұсқаларын сақтау

шоты











313

Бағалы қағаздармен "РЕПО" операциялары











314

Айналысқа шығарылған бағалы қағаздар











315

Айналысқа шығарылған

облигациялар











316

Айналысқа шығарылған өзге

бағалы қағаздар











317

Айналысқа шығарылған бағалы

қағаздар бойынша сыйлықақы











318

Айналысқа шығарылған бағалы

қағаздар бойынша дисконт











319

Реттелген борыштар











320

Өтеу мерзімі бес жылдан төмен

реттелген борыштар











321

Өтеу мерзімі бес жылдан жоғары

реттелген борыштар











322

Төлемдер бойынша есеп айырысу











323

Басқа банктермен есеп айырысу











324

Клиенттермен есеп айырысу











325

Сыйақы төлеуге байланысты есептелген шығыстар











326

Басқа банктердің талап ету

бойынша салымдары бойынша

есептелген шығыстар











327

Қазақстан Республикасының

Үкіметінен алынған қарыздар

бойынша есептелген шығыстар











328

Халықаралық қаржы ұйымдарынан

алынған қарыздар бойынша

есептелген шығыстар











329

Басқа банктерден алынған

қарыздар және қаржы лизингі

бойынша есептелген шығыстар











330

Банк операцияларының жекелеген

түрлерін жүзеге асыратын

ұйымдардан алынған қарыздар











331

Тазартылған қымбат

металдардағы металл шоттар

бойынша есептелген шығыстар











332

Басқа банктердің овернайт

қарыздары бойынша есептелген

шығыстар











333

Басқа банктердің мерзімді

салымдары бойынша есептелген

шығыстар











334

Басқа банктердің

міндеттемелерін қамтамасыз

етуші болып табылатын салымдар

(кепілсалым, кепіл, кепілзат)

бойынша есептелген шығыстар











335

Басқа банктердің шартты

салымдары бойынша есептелген

шығыстар











336

Бас офисі пен филиалдардың

арасындағы есеп айырысу

бойынша есептелген шығыстар











337

Аудит және консультациялық

қызметтер бойынша есептелген

шығыстар











338

Клиенттердің ағымдағы

есепшоттары бойынша есептелген

шығыстар











339

Клиенттердің шартты салымдары

бойынша есептелген шығыстар











340

Клиенттердің талап ету бойынша

салымдары бойынша есептелген

шығыстар











341

Клиенттердің мерзімді

салымдары бойынша есептелген

шығыстар











342

Арнайы еншілес ұйымдардың

салым-кепілдіктері бойынша

есептелген шығыстар











343

Клиенттердің міндеттемелерін

қамтамасыз ету (кепілсалым,

кепіл, кепілзат) болып

табылатын салым бойынша

есептелген шығыстар











344

Бағалы қағаздармен "РЕПО"

операциялары бойынша

есептелген шығыстар











345

Клиенттердің карт-шоттары

бойынша есептелген шығыстар











346

Айналысқа шығарылған өзге

бағалы қағаздар бойынша

есептелген шығыстар











347

Реттелген борыш бойынша

есептелген шығыстар











348

Алынған қарыздар және қаржы

лизингі бойынша мерзімі өткен

сыйақылар











349

Талап ету бойынша салымдар

бойынша мерзімі өткен сыйақы











350

Мерзімді салымдар бойынша

мерзімі өткен сыйақы











351

Айналысқа шығарылған бағалы

қағаздар бойынша мерзімі өткен

сыйақы











352

Алынған қаржы лизингі бойынша

есептелген шығыстар











353

Шартты салымдар бойынша

мерзімі өткен сыйақы











354

Басқа банктер мен клиенттердің

міндеттемелерін қамтамасыз ету

(кепілсалым, кепіл, кепілзат)

болып табылатын салым бойынша

мерзімі өткен сыйақы











355

Ағымдағы шоттар бойынша

мерзімі өткен сыйақы











356

Мерзімі өткен өзге сыйақы











357

Сенімгерлік (трасттық)

басқаруға қабылданған қаржы

активтері бойынша есептелген

шығыстар











358

Сыйақыны және табыстарды алдын

ала төлеу











359

Ұсынылған қарыздар бойынша

сыйақыны алдын ала төлеу











360

Орналастырылатын салымдар

бойынша сыйақыны алдын ала

төлеу











361

Өзге де алдын ала төлеулер











362

Есептелген комиссиялық шығыстар











363

Аударым операциялары бойынша

қызмет көрсету бойынша

есептелген комиссиялық

шығыстар











364

Сақтандыру полистерін сату

бойынша қызмет көрсету бойынша

есептелген комиссиялық

шығыстар











365

Бағалы қағаздарды сатып

алу-сату бойынша қызмет

көрсету бойынша есептелген

комиссиялық шығыстар











366

Шетел валютасын сатып алу-сату

бойынша қызмет көрсету бойынша

есептелген комиссиялық

шығыстар











367

Сенімгерлік (трасттық)

операциялар бойынша қызмет

көрсету бойынша мерзімі өткен

комиссиялық шығыстар











368

Алынған кепілдіктер бойынша

қызмет көрсету бойынша

есептелген комиссиялық

шығыстар











369

Клиенттердің карт-шоттары

бойынша қызмет көрсетулер

бойынша есептелген комиссиялық

шығыстар











370

Есептелген өзге комиссиялық

шығыстар











371

Кастодиандық қызмет бойынша

қызмет көрсету бойынша

есептелген комиссиялық

шығыстар











372

Мерзімі өткен комиссиялық шығыстар











373

Аударым операциялары бойынша

қызмет көрсету бойынша мерзімі

өткен комиссиялық шығыстар











374

Сақтандыру полистерін сату

бойынша қызмет көрсету бойынша

мерзімі өткен комиссиялық

шығыстар











375

Бағалы қағаздар сатып алу-сату

бойынша қызмет көрсету бойынша

мерзімі өткен комиссиялық

шығыстар











376

Шетел валютасын сатып алу-сату

бойынша қызмет көрсету бойынша

мерзімі өткен комиссиялық

шығыстар











377

Сенімгерлік (трасттық)

операциялар бойынша қызмет

көрсету бойынша мерзімі өткен

комиссиялық шығыстар











378

Алынған кепілдіктер бойынша

қызмет көрсету бойынша мерзімі

өткен комиссиялық шығыстар











379

Мерзімі өткен өзге комиссиялық

шығыстар











380

Кастодиандық қызмет бойынша

қызмет көрсету бойынша мерзімі

өткен комиссиялық шығыстар











381

Өзге де кредиторлар











382

Салық және бюджетке төленетін

басқа да міндетті төлемдер

бойынша есеп айырысу











383

Брокерлермен есеп айырысу











384

Акционерлермен есеп айырысу

(дивидендтер бойынша)











385

Қызметкерлермен есеп айырысу











386

Құжаттамалық есеп айырысу

бойынша кредиторлар











387

Күрделі қаржы бойынша

кредиторлар











388

Кейінге қалдырылған табыс

салығы











389

Шетел валютасы бойынша

валюталық ұзақ позициясы











390

Шетел валютасының теңгемен

көрсетілген қарсы құны

(валюталық қысқа позицияның)











391

Банктік қызмет бойынша өзге

кредиторлар











392

Кастодиандық қызметке

байланысты міндеттемелер











393

Акцептер бойынша міндеттемелер











394

Банктік емес қызмет бойынша

өзге кредиторлар











395

Өзге де транзиттік шоттар











396

Тазартылған қымбат металдар

бойынша ұзақ позиция











397

Тазартылған қымбат металдардың

теңгемен көрсетілген қарсы

құны (тазартылған қымбат

металдар бойынша валюталық

қысқа позицияның)











398

Шартты міндеттемелер бойынша

шығындарды жабуға арналған

жалпы резервтер (провизиялар)











399

Шартты міндеттемелер бойынша

шығындарды жабуға арналған

арнайы резервтер (провизиялар)











400

Туынды қаржы құралдарымен жасалған операциялар бойынша міндеттемелер











401

Фьючерс операциялары бойынша

міндеттемелер











402

Форвард операциялары бойынша

міндеттемелер











403

Опциондық операциялар бойынша

міндеттемелер











404

Спот операциялары бойынша

міндеттемелер











405

Своп операциялары бойынша

міндеттемелер











406

Сатып алынатын опцион үшін

сыйлықақы бойынша

міндеттемелер











407

Өзге де операциялар бойынша

міндеттемелер











408

Туынды қаржы құралдарымен жасалған операциялар бойынша міндеттемелер











409

ЖИЫНЫ:











410

Меншікті капитал











411

Жарғылық капитал











412

Жарияланған жарғылық капитал

- жай акциялар











413

Төленбеген жарғылық капитал -

жай акциялар











414

Сатып алынған жай акциялар











415

Жарияланған жарғылық капитал -

артықшылықты акциялар











416

Төленбеген жарғылық капитал -

артықшылықты акциялар











417

Сатып алынған артықшылықты

акциялар











418

Жарияланған жарғылық капитал -

салымдар және пайлар











419

Төленбеген жарғылық капитал -

салымдар және пайлар











420

Сатып алынған салымдар және

пайлар











421

Қосымша капитал











422

Қосымша төленген капитал











423

Резервтік капитал және қайта бағалау резервтері











424

Резервтік капитал











425

Негізгі құралдарды қайта

бағалау резервтері











426

Банктің резервтік капиталы

және қайта бағалау резервтері











427

Өткен жылдардың бөлінбеген

таза табысы (өтелмеген

шығындар)











428

Шетел валютасының өткен

жылдардағы қайта бағалау

резервтері











429

Тазартылған қымбат металдардың

өткен жылдардағы қайта бағалау

резервтері











430

Қарыздардың валюталық

баламасын белгілей отырып

өткен жылдардағы теңгемен

есептелген қарыздарды қайта

бағалау резервтері











431

Салымдардың валюталық

баламасын белгілей отырып

өткен жылдардағы теңгемен

есептелген салымдарды қайта

бағалау резервтері











432

Басқа да қайта бағалау бойынша

резервтер











433

Бөлінбеген таза табыс

(өтелмеген шығындар)











434

Өзіндік капиталдың жаңадан енгізілген баланстық шоттары бойынша өзге де деректер











435

ЖИЫНЫ:




      Біз осы есептілікте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз.

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігінің нысандарын толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттар алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің табыс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі тоқсан жыл

2.4-нысан
Табыстар және шығыстар туралы есеп

      мың теңге

Атауы

Есепті кезеңнің басына

Есепті кезеңнің соңына

1

2

3

Табыстар











Корреспонденттік шоттар бойынша сыйақы алуға байланысты табыстар











Қазақстан Республикасының Ұлттық

Банкіндегі корреспонденттік шот

бойынша сыйақы алуға байланысты

табыстар











Басқа банктердегі корреспонденттік

шоттар бойынша сыйақы алуға

байланысты табыстар











Қазақстан Республикасының Ұлттық Банкінде орналастырылған салымдар бойынша сыйақы алуға байланысты табыстар











Қазақстан Республикасының Ұлттық

Банкінде орналастырылған салымдары

бойынша сыйақы алуға байланысты

табыстар (бір түнге)











Қазақстан Республикасының Ұлттық

Банкінде орналастырылған талап ету

салымдары бойынша сыйақы алуға

байланысты табыстар











Қазақстан Республикасының Ұлттық

Банкінде орналастырылған мерзімді

салымдары бойынша сыйақы алуға

байланысты табыстар











Қазақстан Республикасының Ұлттық

Банкіндегі міндетті резервтері

бойынша сыйақы алуға байланысты

табыстар











Бағалы қағаздар бойынша сыйақы алуға байланысты табыстар











Саудаға арналған бағалы қағаздар

бойынша сыйақы алуға байланысты

табыстар











Саудаға арналған сатып алынған бағалы

қағаздар бойынша дисконт

амортизациясы бойынша табыстар











Басқа банктерге орналастырылған

салымдар бойынша сыйақы алуға

байланысты табыстар











Басқа банктерге орналастырылған

салымдар бойынша сыйақы алуға

байланысты табыстар (бір түнге)











Басқа банктерге орналастырылған талап

ету бойынша салымдар бойынша сыйақы

алуға байланысты табыстар











Басқа банктерге орналастырылған қысқа

мерзімді салымдар бойынша сыйақы

алуға байланысты табыстар (бір айға

дейінгі)











Басқа банктерге орналастырылған қысқа

мерзімді салымдар бойынша сыйақы

алуға байланысты табыстар (бір жылға

дейінгі)











Басқа банктерге орналастырылған ұзақ

мерзімді салымдар бойынша сыйақы

алуға байланысты табыстар











Басқа банктерге орналастырылған

шартты салымдар бойынша сыйақы алуға

байланысты табыстар











Басқа банктердің салымдар бойынша

мерзімі өткен берешегі бойынша сыйақы

алуға байланысты табыстар











Металл шоттарда орналастырылған

тазартылған қымбат металдар бойынша

сыйақы алумен байланысты табыстар











Басқа банктерде орналастырылған

мерзімді салым құнын оң түзету

түріндегі табыстар











Басқа банктерде орналастырылған

шартты салым құнын оң түзету

түріндегі табыстар











Басқа банктерден тартылған мерзімді

салым құнын теріс түзету түріндегі

табыстар











Басқа банктерден тартылған шартты

салым құнын теріс түзету түріндегі

табыстар











Банктің, кредиттік серіктестіктің

және ипотека компаниясының

міндеттемелерін қамтамасыз етуші

(кепіл, кепілзат) болып табылатын

салым бойынша сыйақы алумен

байланысты табыстар











Басқа банктерге берілген қарыздар бойынша сыйақы алуға байланысты табыстар











Басқа банктерге берілген овердрафт

қарыздары бойынша сыйақы алуға

байланысты табыстар











Басқа банктерге берілген қысқа

мерзімді қарыздар бойынша сыйақы

алуға байланысты табыстар











Басқа банктерге берілген овернайт

қарыздары бойынша сыйақы алумен

байланысты табыстар











Басқа банктерге берілген ұзақ

мерзімді қарыздар бойынша сыйақы

алуға байланысты табыстар











Басқа банктерге берілген қаржы

лизингі бойынша сыйақы алуға

байланысты табыстар











Банктің қарыздары бойынша басқа

банктердің мерзімі өткен берешегі

бойынша сыйақы алуға байланысты

табыстар











Басқа банктерге берілген қарыздар

бойынша комиссиялық сыйақылар











Басқа банктерге берілген қарыз құнын

оң түзету түріндегі табыстар











Басқа банктерден алынған қарыз құнын

теріс түзету түріндегі табыстар











Банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға берілген немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардан алынған қарыздар және қаржы лизингі бойынша сыйақы алумен байланысты табыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдарға

берілген овердрафт қарыздары бойынша

сыйақы алумен байланысты табыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдарға

берілген қысқа мерзімді қарыздар

бойынша сыйақы алумен байланысты

табыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдарға

берілген ұзақ мерзімді қарыздар

бойынша сыйақы алумен байланысты

табыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдарға

берілген ұзақ мерзімді қарыз құнын оң

түзету түріндегі табыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдарға

берілген ұзақ мерзімді қарыз құнын

теріс түзету түріндегі табыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдарға

берілген қаржы лизингі бойынша сыйақы

алумен байланысты табыстар











Филиалдармен есеп айырысулар бойынша табыстар











Бас офиспен есеп айырысулар бойынша

табыстар











Жергілікті филиалдармен есеп айырысу

бойынша табыстар











Шетелдік филиалдармен есеп айырысу

бойынша табыстар











Банктің клиенттерге талабы бойынша сыйақы алуға байланысты табыстар











Клиенттерге берілген овердрафт

қарыздары бойынша сыйақы алуға

байланысты табыстар











Клиенттердің кредит карточкалары

бойынша сыйақы алуға байланысты

табыстар











Клиенттердің есепке алынған

вексельдері бойынша сыйақы алуға

байланысты табыстар











Клиенттердің факторинг бойынша сыйақы

алуға байланысты табыстар











Клиенттерге берілген қысқа мерзімді

қарыздар бойынша сыйақы алуға

байланысты табыстар











Клиенттерге берілген ұзақ мерзімді

қарыздар бойынша сыйақы алуға

байланысты табыстар











Клиенттерге берілген қаржы лизингі

бойынша сыйақы алуға байланысты

табыстар











Клиенттерге форфейтинг бойынша сыйақы

алуға байланысты табыстар











Қарыздар бойынша клиенттердің мерзімі

өткен берешегі бойынша сыйақы алуға

байланысты табыстар











Клиенттерге берілген өзге де қарыздар

бойынша сыйақылар алуға байланысты

табыстар











Клиенттерге берілген өзге де қарыздар

бойынша комиссиялық сыйақылар











Клиенттерге берілген қарыз құнын оң

түзету түріндегі табыстар











Қазақстан Республикасының Үкіметінен,

Қазақстан Республикасының жергілікті

үкімет органдарынан және халықаралық

қаржылық ұйымдардан алынған қарыз

құнын теріс түзету түріндегі

табыстар











Клиенттерден тартылған мерзімді салым

құнын теріс түзету түріндегі табыстар











Клиенттерден тартылған шартты салым

құнын теріс түзету түріндегі табыстар











Сенімгерлік (трасттық) басқаруға

берілген қаржылық активтер бойынша

сыйақы алуға байланысты табыстар











Өзге бағалы қағаздар бойынша сыйақы алуға байланысты табыстар











Өтелгенге дейінгі ұсталатын бағалы

қағаздар бойынша сыйақы алуға

байланысты табыстар











Сатуға арналған қолда бар бағалы

қағаздар бойынша сыйақы алуға

байланысты табыстар











Сатып алынған өзге бағалы қағаздар

бойынша дисконт амортизациясы бойынша

табыстар











Айналысқа жіберілген бағалы қағаздар

бойынша сыйақы амортизациясы бойынша

табыстар











Бағалы қағаздармен "кері РЕПО" операциялары бойынша сыйақы алуға байланысты табыстар











Капиталға және реттелген борышқа инвестициялар бойынша сыйақы алуға байланысты табыстар











Еншілес ұйымдардың акциялары бойынша

алынған дивидендтер











Тәуелді ұйымдардың акциялары бойынша

алынған дивидендтер











Реттелген борышқа инвестициялар

бойынша сыйақы алуға байланысты

табыстар











Өзге инвестициялар бойынша сыйақы

алуға байланысты табыстар











Дилинг операциялары бойынша табыстар











Бағалы қағаздарды сатып алу-сату

бойынша табыстар











Шетел валютасын сатып алу-сату

бойынша табыстар











Қымбат металдарды сатып алу-сату

бойынша табыстар











Бағалы қағаздар бойынша форвард

операцияларын қайта бағалау бойынша

жұмсалмаған кіріс











Шетел валютасы бойынша форвард

операцияларын қайта бағалау бойынша

жұмсалмаған кіріс











Тазартылмаған қымбат металдар бойынша

форвард операцияларын қайта бағалау

бойынша жұмсалмаған кіріс











Қаржы фьючерстерін қайта бағалау

бойынша жұмсалмаған кіріс











Опцион операцияларын қайта бағалау

бойынша жұмсалмаған кіріс











Спот операцияларын қайта бағалаудан

жұмсалмаған кіріс











Своп операцияларын қайта бағалаудан

жұмсалмаған кіріс











Туынды құралдармен өзге операцияларды

қайта бағалаудан табыстар











Комиссиялық табыстар











Аударым операциялары бойынша

көрсеткен қызметі үшін есептелген

комиссиялық табыстар











Сақтандыру полистерін сату бойынша

көрсеткен қызметі бойынша есептелген

комиссиялық табыстар











Бағалы қағаздарды сатып алу-сату

бойынша көрсеткен қызметі бойынша

есептелген комиссиялық табыстар











Банктің шетел валютасын сатып

алу-сату бойынша көрсеткен қызметі

бойынша комиссиялық табыстар







Сенімгерлік (трасттық) операциялар

бойынша көрсеткен қызмет бойынша

комиссиялық табыстар







Кепілдіктер беру жөніндегі көрсеткен

қызметі бойынша комиссиялық табыстар







Салымдарды қабылдау, клиенттердің

банктік шоттарын ашу және жүргізу

бойынша көрсеткен қызмет бойынша

комиссиялық табыстар







Өзге де комиссиялық табыстар







Кастодиандық қызмет бойынша

комиссиялық табыстар







Төлем құжаттарының акцепті үшін

алынған комиссиялық табыстар







Кассалық операциялар бойынша

көрсеткен қызмет үшін комиссиялық

табыстар







Құжаттандырылған есеп айырысу бойынша

комиссиялық табыстар











Форфейтинг операциялары бойынша

көрсеткен қызмет үшін комиссиялық

табыстар











Факторинг операциялары бойынша

көрсеткен қызмет үшін комиссиялық

табыстар











Қайта бағалаудан табыстар











Шетел валютасын қайта бағалаудан

кіріс











Тазартылған қымбат металдарды қайта

бағалаудан кіріс











Басқа банктерге берілген қарыздардың

валюталық баламасын белгілей отырып

теңгемен есептелген қарыздарды қайта

бағалаудан кіріс











Салымдардың валюталық баламасын

белгілей отырып банктің теңгемен

есептелген салымдарын қайта

бағалаудан кіріс











Саудаға арналған және сатуға арналған

қолда бар бағалы қағаздардың құнын

өзгертуден кіріс











Өзге де қайта бағалаудан кіріс











Қайта бағалаудан жұмсалған табыстар











Шетел валютасын қайта бағалаудан

жұмсалған табыстар











Тазартылған қымбат металдарды қайта

бағалаудан жұмсалған табыстар











Саудаға арналған және сатуға арналған

қолда бар бағалы қағаздардың құнының

өзгеруінен жұмсалған табыстар











Өзге де қайта бағалаудан жұмсалған

табыстар











Сатудан табыстар











Еншілес және тәуелді ұйымдардың

акцияларын сатудан табыстар











Негізгі құрал-жабдықтарды және

материалдық емес активтерді сатудан

табыстар











Тауарлы-материалдық қорларды сатудан

табыстар











Өзге инвестицияларды сатудан табыстар











Заңды тұлғалардың жарғылық капиталға қатысу үлесінің өзгеруімен байланысты табыстар











Еншілес ұйымдардың жарғылық капиталға

қатысу үлесінің өзгеруімен

байланысты табыстар











Тәуелді ұйымдардың жарғылық капиталға

қатысу үлесінің өзгеруімен байланысты

табыстар











Туынды қаржы құралдарымен жасалған операциялар бойынша табыстар











Фьючерс операциялары бойынша табыстар











Форвард/спот операциялары бойынша

табыстар











Опциондық операциялар бойынша

табыстар











Спот операциялар бойынша табыстар











Своп операциялар бойынша табыстар











Өзге операциялар бойынша табыстар











Тұрақсыздық айыбы (айыппұл, өсімпұл)











Өзге табыстар











Банк қызметінен өзге табыстар











Банктік емес қызметтен өзге табыстар











Төтенше табыстар











Төтенше табыстар











Өткен кезеңдердің есепті кезеңде

анықталған банк қызметімен байланысты

табыстары











Өткен кезеңдердің есепті кезеңде

анықталған банктік емес қызметімен

байланысты табыстары











Салыққа дейінгі кіріс







ЖИЫНЫ:







ШЫҒЫСТАР







Корреспонденттік шоттар бойынша сыйақы төлеуге байланысты шығыстар











Қазақстан Республикасы Ұлттық

Банкінің корреспонденттік шоттары

бойынша сыйақы төлеуге байланысты

шығыстар











Шетелдік орталық банктердің

корреспонденттік шоттары бойынша

сыйақы төлеуге байланысты шығыстар











Басқа банктердің корреспонденттік

шоттары бойынша сыйақы төлеуге

байланысты шығыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдардың

корреспондеттік шоттары бойынша

сыйақы төлеуге байланысты шығыстар











Тазартылған қымбат металдағы металл

шоттар бойынша сыйақы төлеуге

байланысты шығындар











Қазақстан Республикасының Үкіметінен және жергілікті үкімет органдарынан алынған қарыздар бойынша сыйақы төлеуге байланысты шығыстар











Қазақстан Республикасының Үкіметінен

және жергілікті үкімет органдарынан

алынған қысқа мерзімді қарыздар

бойынша сыйақы төлеуге байланысты

шығыстар











Қазақстан Республикасының Үкіметінен

және жергілікті үкімет органдарынан

алынған ұзақ мерзімді қарыздар

бойынша сыйақы төлеуге байланысты

шығыстар











Қазақстан Республикасының Үкіметінен

және Қазақстан Республикасының

жергілікті үкімет органдарынан

алынған қарыз құнын оң түзету түрінде

алынған табыстар











ҚР Үкіметінен және жергілікті үкімет

органдарынан алынған қарыздар

бойынша мерзімі өткен берешек бойынша

сыйақы төлеуге байланысты шығыстар











Халықаралық қаржы ұйымдарынан алынған қарыздар бойынша сыйақы төлеуге байланысты шығыстар











Халықаралық қаржы ұйымдарынан алынған

қысқа мерзімді қарыздар бойынша

сыйақы төлеуге байланысты шығыстар











Халықаралық қаржы ұйымдарынан алынған

ұзақ мерзімді қарыздар бойынша сыйақы

төлеуге байланысты шығыстар











Халықаралық қаржы ұйымдарынан алынған

қарыздар құнын оң түзету түріндегі

шығыстар











Халықаралық қаржы ұйымдарынан алынған

қарыздар бойынша мерзімі өткен

берешек бойынша сыйақы төлеуге

байланысты шығыстар











Басқа банктерден алынған қарыздар бойынша сыйақы төлеуге байланысты шығыстар











Қазақстан Республикасының Ұлттық

Банкінен алынған қарыздар бойынша

сыйақы төлеуге байланысты шығыстар











Шетелдік орталық банктерден алынған

қарыздар бойынша сыйақы төлеуге

байланысты шығыстар











Басқа банктерден алынған қысқа

мерзімді қарыздар бойынша сыйақы

төлеуге байланысты шығыстар











Басқа банктерден алынған қарыздар

құнын оң түзету түріндегі шығыстар











Басқа банктерден алынған ұзақ

мерзімді қарыздар бойынша сыйақы

төлеуге байланысты шығыстар











Басқа банктерден берілген қарыздар

құнын теріс түзету түріндегі шығыстар











Басқа банктерден алынған қарыздар

бойынша банктің мерзімі өткен

берешегі бойынша сыйақы төлеуге

байланысты шығыстар











Қазақстан Республикасының Ұлттық

Банкінен алынған қарыздар бойынша

банктің мерзімі өткен берешегі

бойынша сыйақы төлеуге байланысты

шығыстар











Банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардан алынған қарыздар бойынша сыйақы төлеуге байланысты шығыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдардан

алынған қысқа мерзімді қарыздар

бойынша сыйақы төлеуге байланысты

шығыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдардан

алынған қарыздар құнын оң түзету

түріндегі шығыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдардан

алынған ұзақ мерзімді қарыздар

бойынша сыйақы төлеуге байланысты

шығыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдарға

берілген қарыздар құнын теріс түзету

түріндегі шығыстар











Банк операцияларының жекелеген

түрлерін жүзеге асыратын ұйымдардан

алынған мерзімі өткен қарыздар

бойынша сыйақы төлеуге байланысты

шығыстар











Сыйақы төлеуге байланысты басқа шығыстар











Басқа банктермен жүргізілген

операциялар бойынша сыйақы төлеуге

байланысты басқа шығыстар











Басқа банктерден алынған қарыздар

бойынша комиссиялық сыйақы











Овернайт қарыздары бойынша сыйақы төлеуге байланысты шығыстар











ҚР Ұлттық Банкінің овернайт қарыздары

бойынша сыйақы төлеуге байланысты

шығыстар











Шетелдік орталық банктердің овернайт

қарыздары бойынша сыйақы төлеуге

байланысты шығыстар











Басқа банктердің овернайт қарыздары

бойынша сыйақы төлеуге байланысты

шығыстар











Басқа банктердің салымдары бойынша сыйақы төлеуге байланысты шығыстар











Қазақстан Республикасының Ұлттық

Банкінің талап ету салымдары бойынша

сыйақы төлеуге байланысты шығыстар











Қазақстан Республикасының Ұлттық

Банкінің мерзімді салымдары бойынша

сыйақы төлеуге байланысты шығыстар











Шетелдік орталық банктердің талап ету

салымдары бойынша сыйақы төлеуге

байланысты шығыстар











Шетелдік орталық банктердің мерзімді

салымдары бойынша сыйақы төлеуге

байланысты шығыстар











Басқа банктердің талап ету салымдары

бойынша сыйақы төлеуге байланысты

шығыстар











Басқа банктердің қысқа мерзімді

салымдары бойынша сыйақы төлеуге

байланысты шығыстар (бір айға

дейінгі)











Басқа банктердің қысқа мерзімді

салымдары бойынша сыйақы төлеуге

байланысты шығыстар (бір жылға

дейінгі)











Басқа банктердің ұзақ мерзімді

салымдары бойынша сыйақы төлеуге

байланысты шығыстар











Басқа банктердің міндеттемелерін

қамтамасыз етуші болып табылатын

салымдар (кепілдікпен, кепілзатпен)

бойынша сыйақы төлеуге байланысты











Басқа банктердің шартты салымдары

бойынша сыйақы төлеуге байланысты

шығыстар











Басқа банктерде орналастырылған

мерзімді салым құнын теріс түзету

түріндегі шығыстар











Басқа банктерде орналастырылған

шартты салым құнын теріс түзету

түріндегі шығыстар











Басқа банктерде тартылған мерзімді

салым құнын оң түзету түріндегі

шығыстар











Басқа банктерде тартылған шартты

салым құнын оң түзету түріндегі

шығыстар











Филиалдармен есеп айырысулар бойынша шығыстар











Бас офиспен есеп айырысулар бойынша

шығыстар











Жергілікті филиалдармен есеп

айырысулар бойынша шығыстар











Шетелдік филиалдармен есеп айырысулар

бойынша шығыстар











Клиенттердің талаптары бойынша сыйақы төлеуге байланысты шығыстары











Республикалық бюджеттің ақшасы

бойынша сыйақы төлеуге байланысты

шығыстар











Жергілікті бюджеттің ақшасы бойынша

сыйақы төлеуге байланысты шығыстар











Клиенттердің ағымдағы шоттары бойынша

сыйақы төлеуге байланысты шығыстар











Сенімгерлік (трасттық) басқаруға

алынған қаржылық активтер бойынша

сыйақы төлеуге байланысты шығыстар











Клиенттердің талап ету бойынша

салымдары бойынша сыйақы төлеуге

байланысты шығыстар











Клиенттердің қысқа мерзімді салымдары

бойынша сыйақы төлеуге байланысты

шығыстар











Клиенттердің ұзақ мерзімді салымдары

бойынша сыйақы төлеуге байланысты

шығыстар











Клиенттердің шартты салымдары бойынша

сыйақы төлеуге байланысты шығыстар











Клиенттердің карт-шоттары бойынша

сыйақы төлеуге байланысты шығыстар











Арнайы мақсаттағы еншілес ұйымдардың

шоттары бойынша сыйақы төлеуге

байланысты шығыстар











Клиенттердің міндеттемелерін

қамтамасыз ету (қарымжы, кепіл,

қардарлық) болып табылатын салымға

сыйақы төлеуге байланысты шығыстар











Клиенттердің талап ету бойынша

салымдары бойынша банктің мерзімі

өткен берешегі бойынша сыйақы

төлеуге бай.ты шығыстар











Клиенттермен жасалған өзге де

операциялар бойынша банктің мерзімі

өткен берешегі бойынша сыйақы

төлеуге байланысты шығыстар











Клиенттердің мерзімді салымдары

бойынша банктің мерзімі өткен

берешегі бойынша сыйақы төлеуге

байланысты шығыстар











Алынған қаржы лизингі бойынша сыйақы

төлеуге байланысты шығыстар











Банк мерзімінде орындамаған нұсқаулар

бойынша сыйақы төлеуге байланысты

шығыстар











Клиенттердің өзге де салымдары бойынша

сыйақы төлеуге байланысты шығыстар











Банк қабылдаған салымдар бойынша

комиссиялық сыйақы











Клиенттерге берілген қарыз құнын теріс

түзету түріндегі шығыстар











Клиенттерден тартылған мерзімді салым

құнын оң түзету түріндегі шығыстар











Клиенттерден тартылған шартты салым

құнын оң түзету түріндегі шығыстар











Есепке алынған вексельдер бойынша

сыйақы амортизациясы бойынша шығыстар











Бағалы қағаздармен "кері РЕПО"

операциялары бойынша сыйақы төлеуге

байланысты шығыстар











Бағалы қағаздар бойынша сыйақы төлеуге

байланысты шығыстар











Айналысқа шығарылған облигациялар

бойынша сыйақы төлеуге байланысты

шығыстар











Айналысқа шығарылған өзге де бағалы

қағаздар бойынша сыйақы төлеуге

байланысты шығыстар











Саудаға арналған сатып алынған бағалы

қағаздар бойынша сыйлықақы

амортизациясы бойынша шығыстар











Сатып алынған өзге бағалы қағаздар

бойынша сыйлықақы амортизациясы

бойынша табыстар











Сатып алынған өзге бағалы қағаздар

бойынша дисконт амортизациясы бойынша

шығыстар











Реттелген борыш бойынша сыйақы төлеуге байланысты шығыстар











Өтеу мерзімі бес жылдан кем реттелген

борыш бойынша сыйақы төлеуге

байланысты шығыстар











Өтеу мерзімі бес жылдан асатын бар

реттелген борыш бойынша сыйақы төлеуге

байланысты шығыстар











Қамтамасыз етуге ақша бөлу











Басқа банктерге орналастырылған

салымдар бойынша арнайы резервтерге

(провизияларға) ақша бөлу











Басқа банктерге берілген қарыздар және

қаржы лизингі бойынша арнайы

резервтерге (провизияларға) ақша бөлу











Банктік қызметке байланысты дебиторлық

берешек бойынша арнайы резервтерге

(провизияларға) ақша бөлу











Басқа банктерге орналастырылған

салымдар бойынша жалпы резервтерге

(провизияларға) ақша бөлу











Клиенттерге берілген қарыздар және

қаржы лизингі бойынша арнайы

резервтерге (провизияларға) ақша бөлу











Банктің кредиттік қызметінен

шығындарды өтеуге арналған жалпы

резервтерге (провизияларға) ақша бөлу











Өзге банктік қызмет шығындарын өтеуге

арналған арнайы резервтерге

(провизияларға) ақша бөлу











Өзге банктік қызмет шығындарын жабуға

арналған жалпы резервтерге

(провизияларға) ақша бөлу











Банктік емес қызметке байланысты

дебиторлық берешек бойынша арнайы

резервтерге (провизияларға) ақша бөлу











Банк қызметімен байланысты дебиторлық

берешек бойынша жалпы резервтерге

(провизияларға) ақша бөлу











Банктік емес қызметпен байланысты

дебиторлық берешек бойынша жалпы

резервтерге (провизияларға) ақша бөлу











Шартты міндеттемелер бойынша арнайы

резервтерге (провизияларға) ақша бөлу











Бағалы қағаздар бойынша жалпы

резервтерге (провизияларға) ақша бөлу











Бағалы қағаздар бойынша арнайы

резервтерге (провизияларға) ақша бөлу











Шартты міндеттемелер бойынша арнайы

резервтерге (провизиялар) ақша бөлу











Дилинг операциялары бойынша шығыстар











Бағалы қағаздарды сатып алу-сату

бойынша шығыстар











Шетел валютасын сатып алу-сату бойынша

шығыстар











Қымбат металдарды сатып алу-сату

бойынша шығыстар











Бағалы қағаздар бойынша форвард

операцияларын қайта бағалаудан

жұмсалмаған шығыстар











Шетел валютасындағы форвард

операцияларын қайта бағалаудан

жұмсалмаған шығыстар











Тазартылан қымбат металдар бойынша

форвард операцияларын қайта бағалаудан

жұмсалмаған шығыстар











Қаржы фьючерстерін қайта бағалаудан

жұмсалмаған шығыстар











Опциондық операцияларды қайта

бағалаудан жұмсалмаған шығыстар











Спот операцияларын қайта бағалаудан

жұмсалмаған шығыстар











Своп операцияларын қайта бағалаудан

жұмсалмаған шығыстар







Туынды құралдармен өзге операцияларды

қайта бағалаудан шығыстар











Комиссиялық шығыстар







Аударым операциялары бойынша алынған

қызмет көрсету бойынша комиссиялық

шығыстар











Сақтандыру полистерін сату бойынша

алынған қызмет көрсету бойынша

комиссиялық шығыстар











Бағалы қағаздарды сатып алу-сату

бойынша алынған қызмет көрсету бойынша

комиссиялық шығыстар











Шетел валютасын сатып алу-сату бойынша

алынған қызмет көрсету бойынша

комиссиялық шығыстар











Сенімгерлік (трасттық) операциялар

бойынша алынған қызмет көрсету бойынша

комиссиялық шығыстар











Кепілдіктер бойынша алынған қызмет

көрсету бойынша комиссиялық шығыстар











Клиенттердің карт-шоттары бойынша

сыйақы алынған қызмет көрсетулер

бойынша комиссиялық шығыстар











Өзге де комиссиялық шығыстар







Кастодиандық қызмет бойынша

комиссиялық шығыстар







Қайта бағалау шығыстары







Шетел валютасын қайта бағалау шығысы







Тазартылған қымбат металдарды қайта

бағалаудан шығыс







Қарыздардың валюта баламасын белгілей

отырып теңгеде есептелген қарыздарды

қайта бағалау шығысы











Салымдардың валюта баламасын белгілей

отырып теңгеде есептелген қарыздарды

қайта бағалау шығысы











Саудаға арналған және сату үшін қолда

бар бағалы қағаздар құнының өзгерісін

қайта бағалаудан шығыс











Өзге қайта бағалау шығысы







Еңбекке ақы төлеу және міндетті аударымдар бойынша шығыстар







Еңбекке ақы төлеу бойынша шығыстар







Өзге төлемдер







Қайта бағалаудан жұмсалған шығыстар







Шетел валютасын қайта бағалаудан

жұмсалған шығыстар







Тазартылған қымбат металдарды қайта

бағалаудан жұмсалған шығыстар







Саудаға арналған және сатуға арналған

қолда бар бағалы қағаздардың құнының

өзгеруінен жұмсалған шығыстар











Өзге де қайта бағалаудан шығыстар







Жалпы шаруашылық шығыстары







Көлік шығыстары







Әкімшілік шығыстары







Инкассация шығыстары







Жөндеу шығыстары







Жарнама шығыстары







Күзет және дабыл шығыстары











Өкілдік шығыстар











Өзге жалпы шаруашылық шығыстары











Қызметтік іссапар шығыстары











Аудит және консультациялық қызметтер

бойынша шығыстар











Сақтандыру бойынша шығыстар











Байланыс қызмет көрсетулері бойынша

шығыстар











Салықтар, алымдар және табыс салығын қоспағанда бюджетке төленетін басқа міндетті төлемдер











Қосылған құн салығы











Әлеуметтік салық











Жер салығы











Заңды тұлғалар мүлкінің салығы











Көлік құралдарының салығы











Аукциондардан алым











Басқа салықтар, алымдар және бюджетке

төленетін міндетті төлемдер











Амортизациялық аударымдар











Үйлер және ғимараттар бойынша

амортизациялық аударымдар











Компьютерлік жабдық бойынша

амортизациялық аударымдар











Өзге де негізгі құрал-жабдықтар

бойынша амортизациялық аударымдар











Қаржы лизингі бойынша алынған негізгі

құрал-жабдықтар бойынша амортизациялық

аударымдар











Жалға беруге арналған негізгі

құрал-жабдықтар бойынша амортизациялық

аударымдар











Жалға алынған үйлер бойынша күрделі

шығындар бойынша амортизациялық

аударымдар











Көлік құралдары бойынша амортизациялық

аударымдар











Материалдық емес активтер бойынша

амортизациялық аударымдар











Сату шығыстары











Еншілес және тәуелді ұйымдардың

акцияларын сату шығыстары











Негізгі құрал-жабдықтарды және

материалдық емес активтерді сату

шығыстары











Негізгі құрал-жабдықтарды және

материалдық емес активтерді өтеусіз

беру шығыстары











Өзге инвестицияларды іске асыру

шығыстары











Заңды тұлғалардың жарғылық капиталға қатысу үлесінің өзгеруімен байланысты шығыстар











Еншілес ұйымдардың жарғылық капиталға

қатысу үлесінің өзгеруімен байланысты

шығыстар











Тәуелді ұйымдардың жарғылық капиталға

қатысу үлесінің өзгеруімен байланысты

шығыстар











Туынды қаржы құралдарымен жасалған операциялар бойынша шығыстар











Фьючерс операциялары бойынша шығыстар











Форвард операциялары бойынша шығыстар











Опцион операциялары бойынша шығыстар











Спот операциялары бойынша шығыстар











Своп операциялары бойынша шығыстар











Өзге де операциялар бойынша шығыстар











Тұрақсыздық айыбы (айыппұл, өсімпұл)











Өзге шығыстар











Банктік қызметтен өзге шығыстар











Банктік емес қызметтен өзге шығыстар











Жал бойынша шығыстар











Акцептерден шығыстар











Банк алған кепілдіктер бойынша

шығыстар











Төтенше шығыстар











Банк қызметімен байланысты төтенше

шығыстар











Өткен кезеңдердің есепті кезеңде

анықталған зияндары











Банктік емес қызметпен байланысты

өткен кезеңдердің есепті кезеңде

анықталған зияндары











Табыс салығы











Жаңадан енгізілген баланстық шоттар бойынша өзге де шығыстар











Жиыны












      Біз осы есептілікте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігінің нысанын толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттар алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

2.5-нысан
Дебиторлық және кредиторлық берешекті ашып жазу

      мың теңге

Р/с№

Дебитордың атауы

Резидент/резидент емес.

СТН

ЖСН/БСН

Резиденттік елдің коды

Сомасы

Берешектің қалыптасқан мерзімі

Қалыптасу себебі

1

2

3

4

5

6

7

8

9


Жиыны













































      мың теңге

Р/с№

Кредитордың атауы

Резидент/резидент емес.

СТН

ЖСН/БСН

Резиденттік елдің коды

Сомасы

Берешектің қалыптасқан мерзімі

Қалыптасу себебі

1

2

3

4

5

6

7

8

9


Жиыны













































      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды адамының Т.А.Ә.

      Осы нысан электрондық құжаттармен алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Банктік қызметті, сондай-ақ лицензия негізінде банк
операцияларының жекелеген түрлерін жүзеге асыратын,
мониторингке жататын ірі салық төлеушілердің салық есептiлiгiн
жасау қағидалары
(2.3 – 2.5-нысандар)
1. Жалпы ережелер

      1. Осы Қағидалар "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (бұдан әрі – Салық кодексі) сәйкес әзірленген және қаржы нарығын және қаржы ұйымдарын реттеу мен қадағалау бойынша уәкілетті мемлекеттік органның және (немесе) Қазақстан Республикасының Ұлттық банкінің лицензиясы негізінде банктік қызметті, сондай-ақ банк операцияларының жекелеген түрлерін жүзеге асыратын мониторингке жататын ірі салық төлеушілердің (бұдан әрі – салық төлеушілер) салық есептiлiгiн жасау және табыс ету тәртібін көздейді.

      2. Салық төлеушілер мониторингі нақты салық салынатын базасын айқындау, Қазақстан Республикасының салық заңнамасының сақталуын және трансферттік баға белгілеу кезінде бақылауды жүзеге асыру мақсатында қолданылатын нарықтық бағаларды бақылау мақсатында олардың қаржылық-шаруашылық қызметiн талдау жолымен жүзеге асырылады.

      3. Мониторинг салық және бюджетке төленетін басқа да міндетті төлемдердің орындалуын қамтамасыз ететін уәкілетті органның (бұдан әрі – уәкілетті орган) орталық серверінің дерекқорына деректерді берудің электрондық жүйесі арқылы салық төлеушілерден негізгі қаржылық-экономикалық және салықтық көрсеткіштер бойынша ақпарат жинау жолымен жүзеге асырылады.

      Мониторингті уәкілетті орган жүзеге асырады.

      Мониторинг бойынша салық есептілігі шоғырландырылып табыс етіледі.

      4. Мониторинг бойынша дерекқор осы Қағидаларда белгіленген тәртіппен бағдарламалық қамтамасыз етудің электрондық пішімінде (файлдарында) салық төлеуші табыс ететін, осы Қағидалардың 3-тармағында көрсетілген ақпаратты қамтитын, осы Қағидаларға "Салық есептілігі нысандарын жасау тәртібі" деген 2-тарауға сәйкес нысандар бойынша жасалатын салық есептілігінің негізінде қалыптасады.

      5. Мониторинг бойынша салық есептілігі нысандарын толтыру бойынша бағдарламалық қамтамасыз ету салық төлеушілердің барлық есептерін (салық есептілігінің толтырылған нысандарын) бірыңғай стандартта жазылған бір үлгідегі файлдарға келтіру функциясын орындайды.

      6. Деректерді берудің электрондық жүйесі салық есептілігінің толтырылған нысандарын белгіленген стандарттағы файлдар түрінде дерекқорға дейін жеткізу тәсілін білдіреді.

      7. Мониторинг бойынша салық есептілігі нысандары және оларды толтыру жөніндегі бағдарламалық қамтамасыз ету уәкілетті органның сайтында орналастырылады.

      8. Мониторинг бойынша салық есептілігінің толтырылған нысандарын салық төлеушілер уәкілетті органға деректерді беру жүйесі арқылы табыс етеді.

      9. Мониторинг бойынша салық есептілігі нысанының түрі.

      Аталған торкөздер Салық кодексінің 63-бабына сәйкес белгіленеді. Салық есептілігінің түріне байланысты тиісті торкөз белгіленеді.

      10. Мониторинг бойынша салық есептілігінің әрбір нысанын толтыру кезінде салық төлеуші мынадай деректерді көрсетеді:

      1) "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес мониторинг бойынша салық есептілігін табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі.

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс;

      3) құрылтай құжаттарына сәйкес салық төлеушінің атауы;

      4) мониторинг бойынша салық есептілігі табыс етілетін салық кезеңі;

      5) салық төлеушiнiң тiркеу орны бойынша салық органының коды.

      Есепті кезеңде қаржылық-шаруашылық қызметінің көрсеткіштері болмаған кезде мониторинг бойынша салық есептілігі қажетті бағандар толтырылмай табыс етіледі.

      11. Қажет болған кезде уәкілетті орган табыс етілген мониторинг бойынша салық есептілігі нысандары бойынша таратып жазуды сұратуға құқылы.

2. Салық есептілігі нысандарын жасау тәртібі

      12. "Бухгалтерлік теңгерім" 2.3 және "Табыстар және шығыстар туралы есеп" 2.4-нысандары Қазақстан Республикасының бухгалтерлiк есеп және қаржылық есептiлiк жөніндегі заңнамасына сәйкес есепті салық кезеңi үшін әзірленген салық төлеушiнің қаржы есебi болып табылады. Нысандар өспелі қорытындымен толтырылады, өлшем бірлігі мың теңге болып табылады.

      13. "Дебиторлық және кредиторлық берешекті таратып жазу" 2.5-нысанында осы берешек бойынша соңғы операция кезінен бастап бір жылдан астам қалыптасқан дебиторлық (кредиторлық) берешек сомалары көрсетіледі.

      Жеке тұлғалар бойынша берешек бір жолмен көрсетіледі және тек "Сома" 7-бағаны толтырылады;

      Бұл ретте "Дебитордың (кредитордың) атауы" 2-бағанында "жеке тұлғалар" көрсетіледі.

      Өлшем бірлігі мың теңге болып табылады.

      "№" деген 1-бағанда реттік нөмірі көрсетіледі. Кейінгі ақпарат нөмірлеуді үзбеуі тиіс.

      "Дебитордың (кредитордың) атауы" деген 2-бағанда заңды тұлғаның атауы көрсетіледі.

      "Резидент/резидент емес" деген 3-бағанда жеткізушінің резиденттігін белгілейтін код көрсетіледі:

      0 – Қазақстан Республикасының резиденті,

      1 – Қазақстан Республикасының резидент емесі.

      "СТН" деген 4-бағанда дебитордың (кредитордың) СТН көрсетіледі.

      "ЖСН/БСН" деген 5-бағанда дебитордың (кредитордың) сәйкестендіру нөмірі болған жағдайда көрсетіледі.

      "Резиденттік елінің коды" деген 6-бағанда резидент емес салық төлеушінің резиденттік елінің кодын толтыру кезінде елдердің сандық кодталуын пайдалану қажет.

      "Сома" деген 7-бағанда дебиторлық (кредиторлық) берешектің қалыптасқан сомасы көрсетіледі.

      "Берешектің қалыптасқан мерзімі" деген 8-бағанда кредиторлық (дебиторлық) берешектің қалыптасқан кезеңі көрсетіледі.

      "Қалыптасу себептері" деген 9-бағанда дебиторлық (кредиторлық) берешектің қалыптасу себептері көрсетіледі.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

3.1-нысан
Зейнетақы активтері жөніндегі есеп

      (мың теңге)

Атауы

Есепті кезеңнің басына

Есепті кезеңнің соңына

1

2

3

Активтер



Банк шотындағы ақшалар



Тазартылған қымбат бағалы металдар



Қазақстан Республикасының Ұлттық Банкіндегі және екінші деңгейдегі банктердегі жинақтар



Сатуға арналған қолда бар бағалы қағаздар



Сатуға арналған, бағалы қағаздар



"РЕПО кері" операциясы бойынша талап ету



Туынды қаржы құралдары



Дебиторлық берешек



Өтелгенге дейінгі ұсталатын, бағалы қағаздар



Басқа да қаржы активтері



Барлық активтердің жиынтығы






Міндеттемелер



Зейнетақы төлемдері бойынша, алушылардың талабы



Комиссиялық сыйақы бойынша кредиторлық берешек, оның ішінде:



зейнетақы активтерінен



инвестициялық кірістен



Зейнетақы активтерінен табыс салығы бойынша кредиторлық берешек



Туынды қаржы құралдары



Басқа да міндеттемелер



Барлық міндеттемелердің жиынтығы



Барлық таза активтердің жиынтығы




      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттармен алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

3.2-нысан
Зейнетақы активтерін басқару жөніндегі есеп

      мың теңге

Р/с №

ЗЖҚ атауы

Салық кезеңінің аяғындағы зейнетақы активтерінің сомасы

Инвестицияланды, барлығы

оның ішінде:

банктік жинақтар

бағалы қағаздарды сатып алу

ҚР Ұлттық Банкі

екінші деңгейдегі банктер

ҚР ҚМ және ҚР ҰБ бағалы қағаздары

жергілікті атқарушы органдардың бағалы қағаздары

1

2

3

4

5

6

7

8










ЖИЫНЫ








      кестенің жалғасы

оның ішінде:

Есептелген инвестициялық табыс

Комиссиялық сыйақы

бағалы қағаздарды сатып алу

шетелдік эмитенттердің мемлекеттік емес бағалы қағаздары

шетел мемлекеттерінің бағалы қағаздары

халықаралық қаржы ұйымдарының бағалы қағаздары

мемлекеттік бағалы қағаздар

Өзгелері

9

10

11

12

13

14

15
















      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттармен алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

3.3-нысан
Бухгалтерлік теңгерім

      мың теңге

Баптардың атауы

Есепті кезеңнің басына

Есепті кезеңнің соңына

1

2

3

Активтер



Негізгі құрал-жабдықтар (амортизацияны және құнсызданудан болған зияндарды шегергенде)



Материалдық емес активтер (амортизацияны және құнсызданудан болған зияндарды шегергенде)



Сатуға арналған ұзақ мерзімді активтер



Инвестициялық мүлік



Басқа заңды тұлғалардың капиталына инвестициялар



Ұзақ мерзімді дебиторлық (құнсыздануға арналған резервтерді шегергенде)



Өтеуге дейін ұсталатын бағалы қағаздар (құнсыздануға арналған резервтерді шегергенде)



Сату үшін қолда бар бағалы қағаздар (құнсыздануға арналған резервтерді шегергенде)



Кейінге қалдырылған салық талабы



Берілген аванстар



Басқа да активтер



Қорлар



Салықтар және бюджетке төленетін басқа да міндетті төлемдер бойынша бюджетке талаптар



Алдағы кезеңдердің шығыстары



Басқа дебиторлық берешек (құнсыздануға арналған резервтерді шегергенде)



Комиссиялық сыйақы



Оның ішінде:



зейнетақы активтерінен



инвестициялық табыстан / зейнетақы активтері бойынша зияндар



"Кері РЕПО" операциясы



Туынды қаржы құралдары



Сауда бағалы қағазы (құнсыздануға арналған резервтерді шегергенде)



Орналастырылған салымдар (құнсыздануға арналған резервтерді шегергенде)



Ақша және ақшалай эквиваленттер



Оның ішінде:



кассадағы қолма-қол ақшалар



банк шотындағы ақшалар



Барлық активтердің жиыны:



Капитал



Жарғылық капитал



Сыйлықақы (қосымша төленген капитал)



Алынған капитал



Резервтік капитал



Басқа да резервтер



Бөлінбеген кіріс (жабылмаған залал)



Оның ішінде:



алдағы жылдардың



есепті кезеңнің



азшылықтың үлесі



Барлық капиталдардың жинағы:



Міндеттемелер



Ұзақ мерзімге алынған қарыздар



Оның ішінде:



қаржылық жалдау



Ұзақ мерзімді кредиторлық берешек (құнсыздануға арналған резервтерді шегергенде)



Ұзақ мерзімді бағаланатын міндеттемелер



Кейінге қалдырылған салық міндеттемелері



Алдағы мерзімнің табысы



Алынған аванстар



Акционерлердің акциясы бойынша, есептелген шығын



Қызметшілердің есебі бойынша, есептелген шығындар



Салық және бюджетке төленетін өзге де міндетті төлемдер бойынша бюджет алдындағы міндеттемелер



Қысқа мерзімді кредиторлық берешек



Қысқа мерзімді бағаланған міндеттемелер



Қысқа мерзімге алынған аванстар



"РЕПО" операциясы



Туынды қаржы құралдары



Өзге де міндеттемелер



Барлық міндеттемелердің жиыны:



Капитал және міндеттемелердің жиыны:




      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз.

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттар алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

3.4-нысан
Табыстар және шығыстар туралы есеп

      мың теңге

Баптардың атауы

Есепті кезеңге

Ағымдағы жыл басынан осы кезеңге дейін (өсу жиынтығымен)

Өткен мерзімге ұқсас мерзімге

Өткен жылдағы кезеңнің басынан басталған ұқсас мерзімге (өсу жиынтығымен)

1

2

3

4

5

Комиссиялық сыйақы





оның ішінде:





зейнетақы активтерінен





зейнетақы активтері бойынша инвестициялық табыстар (зияндар)





Орналастырылған жинақтар және ағымдағы шоттар бойынша сыйақы түріндегі табыстар





Сатып алынған бағалы қағаздар бойынша сыйақы түріндегі табыстар (дисконттар және/немесе купондар)





Бағалы қағаздарды сату - сатып алу бойынша табыстар (зияндар) (нетто)





Бағалы қағаздардың сауда құнының өзгеруіне байланысты табыстар (зияндар) (нетто)





"Кері РЕПО" операциясы бойынша табыстар





шет ел валютасын бағалаудан табыстар (зияндар) (нетто)





Активтерді алудан және қаржылық емес активтерді өткізуден табыстар





Басқа да табыстар





Табыстардың жиынтығы





Комиссиялық шығыстар





оның ішінде:





зейнетақы активтерін инвестициялауды жүзеге асыратын, ұйымдарға сыйақы





кастадион-банктерге сыйақы





Сатып алынған бағалы қағаздар бойынша сыйақы түрінде зияндар (сыйақы)





"РЕПО" операциясы бойынша шығыстар





Қаржылық жалдау және алынған қарыздар бойынша сыйақы түріндегі шығыстар





Жалпы және әкімшілік шығыстар





оның ішінде:





іс сапарға және еңбек ақыға төленген шығыстар





жөндеу және амортизациялық аударымдар





ағымдағы жалдау бойынша шығыстар





салықтарды және басқа да бюджетке төленетін төлемдер бойынша шығыстар (табыс салығынан басқасы)





активтерді бергеннен және қаржылық емес активтерді өткізуге байланысты шығыстар





Басқа да шығыстар





Шығыстардың жиынтығы





Резервке (провизия) аударғанға дейінгі пайда (зиян)





Операциялар бойынша мүмкін болатын жоғалтуларға арналған қорлар (қорларды бұрынғы қалпына келтіру)





Басқа заңды тұлғалардың капиталына қатысудан түскен табыс





Кезеңдегі табыс (зиян)





Тоқтатылған қызметтен табыс (зиян)





Салық салғанға дейінгі табыс (зиян)





Корпоративтік табыс салығы





Салық салғаннан кейінгі таза табыс (зиян)





Азшылықтың үлесі





Кезеңдегі таза табыс (зиян)






      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттармен алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің табыс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Зейнетақы жарналарын тарту және зейнетақы төлемдері бойынша
қызметті, сондай-ақ зейнетақы активтерін инвестициялық басқару
бойынша қызметті жүзеге асыратын, мониторингке жататын ірі
салық төлеушілердің салық есептілігін жасау қағидалары
(3.1–3.4-нысандар)
1. Жалпы ережелер

      1. Осы Қағидалар "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (бұдан әрі – Салық кодексі) сәйкес әзірленген және зейнетақы жарналарын тарту және зейнетақы төлемдері бойынша қызметті, сондай-ақ зейнетақы активтерін инвестициялық басқару бойынша қызметті жүзеге асыратын, мониторингке жататын ірі салық төлеушілердің (бұдан әрі – салық төлеушілер) салық есептілігін жасау және табыс ету тәртібін көздейді.

      2. Салық төлеушілер мониторингі нақты салық салынатын базасын айқындау, Қазақстан Республикасының салық заңнамасының сақталуын және трансферттік баға белгілеу кезінде бақылауды жүзеге асыру мақсатында қолданылатын нарықтық бағаларды бақылау мақсатында олардың қаржылық-шаруашылық қызметiн талдау жолымен жүзеге асырылады.

      3. Мониторинг салық және бюджетке төленетін басқа да міндетті төлемдердің орындалуын қамтамасыз ететін уәкілетті органның (бұдан әрі – уәкілетті орган) орталық серверінің дерекқорына деректерді берудің электрондық жүйесі арқылы салық төлеушілерден негізгі қаржылық-экономикалық және салықтық көрсеткіштер бойынша ақпарат жинау жолымен жүзеге асырылады.

      Мониторингті уәкілетті орган жүзеге асырады.

      Мониторинг бойынша салық есептілігі шоғырландырылып табыс етіледі.

      4. Мониторинг бойынша дерекқор осы Қағидаларда белгіленген тәртіппен бағдарламалық қамтамасыз етудің электрондық пішімінде (файлдарында) салық төлеуші табыс ететін, осы Қағидалардың 3-тармағында көрсетілген ақпаратты қамтитын, осы Қағидаларға "Салық есептілігі нысандарын жасау тәртібі" деген 2-тарауға сәйкес нысандар бойынша жасалатын салық есептілігінің негізінде қалыптасады.

      5. Мониторинг бойынша салық есептілігі нысандарын толтыру бойынша бағдарламалық қамтамасыз ету салық төлеушілердің барлық есептерін (салық есептілігінің толтырылған нысандарын) бірыңғай стандартта жазылған бір үлгідегі файлдарға келтіру функциясын орындайды.

      6. Деректерді берудің электрондық жүйесі салық есептілігінің толтырылған нысандарын белгіленген стандарттағы файлдар түрінде дерекқорға дейін жеткізу тәсілін білдіреді.

      7. Мониторинг бойынша салық есептілігі нысандары және оларды толтыру жөніндегі бағдарламалық қамтамасыз ету уәкілетті органның сайтында орналастырылады.

      8. Мониторинг бойынша салық есептілігінің толтырылған нысандарын салық төлеушілер уәкілетті органға деректерді беру жүйесі арқылы табыс етеді.

      9. Мониторинг бойынша салық есептілігі нысандарының түрі.

      Аталған торкөздер Салық кодексінің 63-бабына сәйкес белгіленеді. Салық есептілігінің түріне байланысты тиісті торкөз белгіленеді.

      10. Мониторинг бойынша салық есептілігінің әрбір нысанын толтыру кезінде салық төлеуші мынадай деректерді көрсетеді:

      1) "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес мониторинг бойынша салық есептілігін табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі.

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс;

      3) құрылтай құжаттарына сәйкес салық төлеушінің атауы;

      4) мониторинг бойынша салық есептілігі табыс етілетін салық кезеңі;

      5) салық төлеушiнiң тiркеу орны бойынша салық органының коды.

      Есепті кезеңде қаржылық-шаруашылық қызметінің көрсеткіштері болмаған кезде мониторинг бойынша салық есептілігі қажетті бағандар толтырылмай табыс етіледі.

      11. Қажет болған кезде уәкілетті орган табыс етілген мониторинг бойынша салық есептілігі нысандары бойынша таратып жазуды сұратуға құқылы.

2. Салық есептілігі нысандарын жасау тәртібі

      12. "Зейнетақы активтері бойынша есеп" 3.1, "Бухгалтерлік теңгерім" 3.3, "Табыстар мен шығыстар туралы есеп" 3.4-нысандары есепті салық кезеңi үшін дайындалған салық төлеушiнің қаржылық есептiлігі болып табылады және Қазақстан Республикасының бухгалтерлiк есеп және қаржылық есептiлiк жөніндегі заңнамасына сәйкес толтырылады. Нысандар өспелі қорытындымен толтырылады. Өлшем бірлігі мың теңге болып табылады.

      13. "Зейнетақы активтерін басқару бойынша есеп" 3.2-нысаны.

      "№" деген 1-бағанда реттік нөмірі көрсетіледі. Кейінгі ақпарат нөмірлеу тәртібін үзбеуге тиіс.

      "ЖЗҚ атауы" деген 2-бағанда зейнетақы активтерін инвестициялық басқаруды жүзеге асыратын заңды тұлғаға берген жинақтаушы зейнетақы қорының атауы көрсетiледi. Зейнетақы активтерін инвестициялық басқаруды дербес жүзеге асыратын жинақтаушы зейнетақы қорлары бұл бағанды толтырмайды.

      "Салық кезеңінің соңындағы зейнетақы активтерiнің сомасы" деген 3-бағанда салық кезеңінiң соңындағы жағдай бойынша әрбір жинақтаушы зейнетақы қоры бойынша зейнетақы активтерiн инвестициялық басқаруды жүзеге асыратын заңды тұлға басқаруға қабылдаған зейнетақы активтерінің сомасы көрсетiледi.

      "Инвестицияланды, барлығы" деген 4-бағанда салық кезеңінің аяғында қаржылық құралдарға орналастырылған әрбір жинақтаушы зейнетақы қорының зейнетақы активтерінің сомасы көрсетіледі. Бұл баған осы есептің 5 – 13-бағандарының сомасын көрсетеді.

      "ҚР Ұлттық Банкі" деген 5-бағанда Қазақстан Республикасының Ұлттық Банкісінің салымына орналастырылған зейнетақы активтерінің сомасы көрсетіледі.

      "Екінші деңгейдегі банктер" деген 6-бағанда екінші деңгейдегі банктердің салымына орналастырылған зейнетақы активтерінің сомасы көрсетіледі.

      "ҚР ҚМ мен ҚР ҰБ бағалы қағаздары" деген 7-бағанда Қазақстан Республикасының жергілікті атқарушы органдары шығарған бағалы қағаздарды қоспағанда, Қазақстан Республикасының Қаржы министрлігі және Қазақстан Республикасының Ұлттық Банкі шығарған Қазақстан Республикасының мемлекеттік бағалы қағаздарына орналастырылған зейнетақы активтерінің сомасы көрсетіледі.

      "Жергілікті атқарушы органдардың бағалы қағаздары" деген 8-бағанда жергілікті атқарушы органдары шығарған, мемлекеттік бағалы қағаздарға орналастырылған зейнетақы активтерінің сомасы көрсетіледі.

      "Шетелдік эмитенттердің мемлекеттік емес бағалы қағаздары" 9-бағанда шетелдік эмитенттердің мемлекеттік емес бағалы қағаздарына орналастырылған зейнетақы активтерінің сомасы көрсетіледі.

      "Шетел мемлекеттерінің бағалы қағаздары" деген 10-бағанда шетел мемлекеттерінің бағалы қағаздарына орналастырылған зейнетақы активтерінің сомасы көрсетіледі.

      "Халықаралық қаржы ұйымдарының бағалы қағаздары" деген 11-бағанда халықаралық қаржы ұйымдарының бағалы қағаздарына орналастырылған зейнетақы активтерінің сомасы көрсетіледі.

      "Мемлекеттік емес бағалы қағаздар" деген 12-бағанда сауда-саттықты ұйымдастырушының ресми тізіміне қосылған Қазақстан Республикасы ұйымдарының ипотекалық облигацияларына; "А" санаты бойынша сауда-саттықты ұйымдастырушының ресми тізіміне қосылған, ипотекалық облигациялардан басқа да, Қазақстан Республикасының және басқа мемлекеттердің заңнамаларына сәйкес шығарылған, Қазақстан Республикасы ұйымдарының мемлекеттік емес эмиссиялық бағалы қағаздарына; "Қазақстанның Даму Банкісі" ЖАҚ облигацияларына және де басқа мемлекеттік емес бағалы қағаздарына орналастырылған зейнетақы активтерінің сомасы көрсетіледі.

      "Өзгелері" деген 13-бағанда осы есептің 5 – 12-бағандарында көрсетілмеген өзге де қаржы құралдарына орналастырылған зейнетақы активтерінің сомасы көрсетіледі.

      "Есептелген инвестициялық табыс" деген 14-бағанда есептi кезеңде әрбір жинақтаушы зейнетақы қорына есептелген инвестициялық табыс сомасы көрсетiледi.

      "Комиссиялық сыйақы" деген 15-бағанда есептi кезеңде әрбір жинақтаушы зейнетақы қорынан алынған, зейнетақы активтерін инвестициялық басқаруды жүзеге асыратын заңды тұлғаның комиссиялық сыйақысының сомасы көрсетiледi.

      Нысан өспелі қорытындымен толтырылады, өлшем бірлігі мың теңге болып табылады.

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

4.1 нысан
Сақтандыру қызметі туралы есеп

      мың теңге

Сақтандыру сыныптары

Сақтандыру/қайта сақтандыруға қабылданған келісім-шарттардың саны

Резидент /резидент емес

Сақтандыру және қайта сақтандыруға қабылданған сақтандыру сыйлықақылары

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      кестенің жалғасы

Қайта сақтандыруға берілген сақтандыру сыйлықақылары

Сақтандыру сомасы

Салық салынатын сыйлықақы сомасы

Салық ставкасы

Төленетін салық сомасы

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9

10
































      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттармен алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

4.2 -нысан
Бухгалтерлік теңгерім

      мың теңге

Р/с №

Баптың атауы

жылдың басына

есепті жылдың соңына

1

2

3

4

1

Активтер







2

Ақшалар







3

Орналастырылған салымдар (күмәнді борыштар бойынша резервтерді шегергенде)







4

Саудаға арналған бағалы қағаздар (күмәнді борыштар бойынша резервтерді шегергенде)







5

Сату үшін қолда бар бағалы қағаздар (күмәнді борыштар бойынша резервтерді шегергенде)







6

"Кері РЕПО" операциясы







7

Қайта сақтандырушылардан алынатын сомалар (күмәнді борыштар бойынша резервтерді шегергенде)







8

Сақтандырушылардан (қайта сақтандырушылардан) және делдалдардан алынатын сақтандыру сыйлықақылары (күмәнді борыштар шегергенде) бойынша резервтерді







9

Басқа да дебиторлық берешек (күмәнді борыштар бойынша резервтерді шегергенде)







10

Сақтандырушымен берілген займдар (күмәнді борыштар бойынша резервтерді шегергенде)







11

Алдағы кезеңдердің шығыстары







12

Салық талабы







13

Кейінге қалдырылған салық талабы







14

Өзге де активтер







15

Өтеуге дейін ұсталатын бағалы қағаздар (күмәнді борыштар бойынша резервтерді шегергенде)







16

Басқа заңды тұлғалардың капиталына инвестициялар







17

Негізгі құралдар (нетто)







18

Материалдық емес активтер (нетто)







19

Міндеттемелер







20

Еңбек сіңірілмеген сыйлықақы резерві, жалпы сомасы







21

Еңбек сіңірілмеген сыйлықақы резервінде қайта сақтанушының үлесі







22

Еңбек сіңірілмеген сыйлықақы резервінің таза сомасы







23

Өмірді сақтандыру (қайта сақтандыру) шарттары бойынша болмаған залалдар резерві, жалпы сомасы







24

Өмірді сақтандыру (қайта сақтандыру) шарттары бойынша болмаған залалдар резервінде, қайта сақтанушының үлесі







25

Өмірді сақтандыру (қайта сақтандыру) шарттары бойынша болмаған залалдар резервінің таза сомасы







26

Аннуитет шарттары бойынша болмаған залалдар резерві, жалпы сомасы







27

Аннуитет шарттары бойынша болмаған залалдар резервінде қайта сақтанушының үлесі







28

Аннуитет шарттары бойынша болмаған залалдар резервінің таза сомасы







29

Болған, бірақ мәлімделмеген залалдар резерві, жалпы сомасы







30

Болған, бірақ мәлімделмеген залалдар резервінде қайта сақтанушының үлесі







31

Болған, бірақ мәлімделмеген залалдар резервінің таза сомасы







32

Мәлімделген, бірақ реттелмеген залалдар резерві, жалпы сомасы







33

Мәлімделген, бірақ реттелмеген залалдар резервінде қайта сақтанушының үлесі







34

Мәлімделген, бірақ реттелмеген залалдар резервінің таза сомасы







35

Қосымша резервтер, жалпы сомасы







36

Қосымша резервтерде қайта сақтанушының үлесі







37

Қосымша резервтердің таза сомасы







38

Алынған займдар







39

Қайта сақтанушылармен есеп айырысулар







40

Сақтандыру (қайта сақтандыру) қызметі бойынша делдалдармен есеп айырысулар







41

Дивидендтер бойынша акционерлермен есеп айырысулар







42

Сақтандыру (қайта сақтандыру) шарттары бойынша төленуге шоттар







43

Өзге кредиторлық берешек







44

"РЕПО" операциялары







45

Алдағы кезеңдердің шығыстары







46

Салық міндеттемесі







47

Кейінге қалдырылған салық міндеттемесі







48

Өзге де міндеттемелер







49

Меншікті капитал







50

Жарғылық капитал







51

Алынып қойылған капитал







52

Резервтік капитал







53

Алдын-алу іс-шараларының резерві







54

Қайта бағалау нәтижелері







55

Бөлінбеген кіріс (жабылмаған кіріс):







56

алдыңғы жылдардың бөлінбеген кірісі (жабылмаған залалы)







57

есепті кезеңнің бөлінбеген кірісі (жабылмаған залалы)







58

Өзіндік капитал мен міндеттемелер жиыны








      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттар алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

      Нысанның түрі:

      0 Бастапқы

      0 Кезекті

      0 Қосымша

      0 Хабарлама бойынша

      0 Тарату

      Хабарламаның күні мен нөмірі А нөмірі 000000 В күні 0000000000

      СТН

      БСН

      Салық төлеушінің атауы

      Салық кезеңі: тоқсан жыл

4.3-нысан
Табыстар мен шығыстар туралы есеп

      мың теңге

Р/с №

Баптың атауы

есепті кезек үшін

ағымдағы жылдық басынан бастап кезең үшін (өспелі жиынтықпен)

өткен жылдық ұқсас есепті кезеңі үшін

өткен жылдық басынан бастап ұқсас кезең үшін (өспелі жиынтықпен)

1

2

3

4

5

6

1

Табыстар













2

Сақтандыру қызметінен табыстар













3

Сақтандыру сыйлықақылары, жалпы сомасы













4

Қайта сақтандыруға берілген сақтандыру сыйлықақылары













5

Сақтандыру сыйлықақыларының таза сомасы













6

Еңбек сіңірілмеген сыйлықақы резервінің өзгеруі, жалпы сомасы













7

Еңбек сіңірілмеген сыйлықақы резервінде қайта сақтанушы үлесінің өзгеруі













8

Еңбек сіңірілмеген сыйлықақы резервінің таза сомасы













9

Еңбек сіңірілген сыйлықақылардың таза сомасы













10

Сақтандыру қызметі бойынша комиссиялық сыйақы түріндегі Табыстар













11

Инвестициялық қызметтен табыстар













12

Сыйақы алумен байланысты табыстар













13

оның ішінде:













14

Бағалы қағаздар бойынша сыйақы (купон/дисконт) түріндегі табыстар













15

Орналастырылған салымдар бойынша сыйақы түріндегі табыстар













16

Қаржылық активтермен операциялар (нетто) бойынша табыстар (залалдар)













17

оның ішінде:













18

бағалы қағаздарды (нетто) сатып алу/сатудан табыстар (залалдар)













19

"РЕПО" операцияларынан Табыстар (залалдар)













20

Қайта бағалаудан (нетто) табыстар (залалдар):













21

оның ішінде:













22

саудаға арналған және сату үшін қолдағы бар бағалы қағаздар (нетто) құнының өзгеруінен табыстар (залалдар)













23

шетелдік валютаны (нетто) қайта бағалаудан табыстар (залалдар)













24

Басқа да заңды тұлғалардың капиталына қатысудан табыстар













25

инвестициялық қызметтен өзге де табыстар













26

Басқадай қызметтен өзге де табыстар













27

Активтерді өткізу мен активтерді алудан (беруден) табыстар (залалдар)













28

Төтенше жағдайлардан табыстар (залалдар)













29

Басқа қызметтен түсетін өзге де табыстар













30

Табыстардың жиынтығы













31

Шығыстар













32

Сақтандыру төлемдерін жүзеге асыру бойынша шығыстар, жалпы сомасы













33

Қайта сақтандыруға берілген тәуекелдер бойынша шығыстарды өтеу













34

Кері талап бойынша өтеу (нетто)













35

Сақтандыру төлемдерін жүзеге асыру бойынша таза шығыстар













36

Сақтандыру залалдарын реттеу бойынша шығыстар













37

Өмірді сақтандыру (қайта сақтандыру) шарттары бойынша болмаған залалдар резервінің өзгеруі, жалпы сомасы













38

Өмірді сақтандыру (қайта сақтандыру) шарттары бойынша болмаған залалдар резервінде қайта сақтанушы үлесінің өзгеруі













39

Өмірді сақтандыру (қайта сақтандыру) шарттары бойынша болмаған залалдар резерві өзгерулерінің таза сомасы













40

Аннуитет шарттары бойынша болмаған залалдар резервінің өзгеруі, жалпы сомасы













41

Аннуитет шарттары бойынша болмаған залалдар резервінде қайта сақтанушы үлесінің өзгеруі













42

Аннуитет шарттары бойынша болмаған залалдар резерві өзгерулерінің таза сомасы













43

Болған, бірақ мәлімделмеген залалдар резервінің өзгеруі, жалпы сомасы













44

Болған, бірақ мәлімделмеген залалдар резервінде қайта сақтанушы үлесінің өзгеруі













45

Болған, бірақ мәлімделмеген залалдар резерві өзгерулерінің, таза сомасы













46

Мәлімделген бірақ реттелмеген залалдар резервінің өзгеруі, жалпы сомасы













47

Мәлімделген бірақ реттелмеген залалдар резервінде қайта сақтанушы үлесінің өзгеруі













48

Мәлімделген бірақ реттелмеген залалдар резерві өзгерулерінің таза сомасы













49

Қосымша резервтердің өзгеруі, жалпы сомасы













50

Қосымша резервтерде қайта сақтанушы резервінің өзгеруі













51

Қосымша резервтер өзгерулерінің таза сомасы













52

Сақтандыру қызметі бойынша комиссиялық сыйақыларды төлеу бойынша шығыстар













53

Сыйақыны төлеумен байланысты шығыстар













54

оның ішінде:













55

бағалы қағаздар бойынша сыйлықақы түріндегі шығыстар













56

Күмәнді борыштар бойынша резервтерге шығыстар













57

Күмәнді борыштар бойынша резервтерді қалпына келтіру













58

Күмәнді борыштар бойынша резервтерге таза шығыстар













59

Жалпы және әкімшілік шығыстар













60

оның ішінде:













61

еңбекке ақы төлеуге және іссапар шығыстары













62

ағымдағы салықтар және бюджетке басқа да міндетті төлемдер (корпоративтік табыс салығынан басқа)













63

ағымдағы жалдау бойынша шығыстар













64

амортизациялық аударымдар және тозу













65

Басқадай шығыстар













66

Шығыстардың жиынтығы













67

Корпоративтік табыс салығын төлеуге дейін таза табыс (залал) жиынтығы













68

Корпоративтік табыс салығы, оның ішінде:













69

Негізгі қызметтен корпоративтік табыс салығы













70

Өзге де қызметтен корпоративтік табыс салығы













71

Салықтарды төлегеннен кейінгі таза табыс (залал)














      Біз осы есепте келтірілген мәліметтердің растығы мен толықтығы үшін Қазақстан Республикасының заңдарына сәйкес жауап береміз

      Басшының Т.А.Ә.

      Бас бухгалтердің Т.А.Ә.

      Салық есептілігін толтырған лауазымды тұлғаның Т.А.Ә.

      Осы нысан электрондық құжаттар алмасу кезінде электронды цифрлық қолтаңбаны пайдалану және тану туралы № келісімге сәйкес электронды цифрлық қолтаңбамен расталған

      Құжатты тіркеудің кіріс нөмірі ККААЖЖЖЖ

      Салық органының коды

  Қазақстан Республикасы
Үкіметінің
2012 жылғы 30 қарашадағы
№ 1518 қаулысымен
бекітілген

Мониторингке жататын ірі салық төлеушілер болып табылатын
сақтандыру, қайта сақтандыру ұйымдарының салық есептілігін
жасау қағидалары (4.1–4.3-нысандар)
1. Жалпы ережелер

      1. Осы Қағидалар "Салық және бюджетке төленетін басқа да міндетті төлемдер туралы" 2008 жылғы 10 желтоқсандағы Қазақстан Республикасының Кодексіне (бұдан әрі – Салық кодексі) сәйкес әзірленген және мониторингке жататын ірі салық төлеушілер болып табылатын сақтандыру, қайта сақтандыру ұйымдарының салық есептілігін жасау және табыс ету тәртібін көздейді (бұдан әрі – салық төлеушілер).

      2. Салық төлеушілер мониторингі нақты салық салынатын базасын айқындау, Қазақстан Республикасының салық заңнамасының сақталуын және трансферттік баға белгілеу кезінде бақылауды жүзеге асыру мақсатында қолданылатын нарықтық бағаларды бақылау мақсатында олардың қаржылық-шаруашылық қызметiн талдау жолымен жүзеге асырылады.

      3. Мониторинг салық және бюджетке төленетін басқа да міндетті төлемдердің орындалуын қамтамасыз ететін уәкілетті органның (бұдан әрі – уәкілетті орган) орталық серверінің дерекқорына деректерді берудің электрондық жүйесі арқылы салық төлеушілерден негізгі қаржылық-экономикалық және салықтық көрсеткіштер бойынша ақпарат жинау жолымен жүзеге асырылады.

      Мониторингті уәкілетті орган жүзеге асырады.

      Мониторинг бойынша салық есептілігі шоғырландырылып табыс етіледі.

      4. Мониторинг бойынша дерекқор осы Қағидаларда белгіленген тәртіппен бағдарламалық қамтамасыз етудің электрондық пішімінде (файлдарында) салық төлеуші табыс ететін, осы Қағидалардың 3-тармағында көрсетілген ақпаратты қамтитын, осы Қағидаларға "Салық есептілігі нысандарын жасау тәртібі" 2-тарауға сәйкес нысандар бойынша жасалатын салық есептілігінің негізінде қалыптасады.

      5. Мониторинг бойынша салық есептілігі нысандарын толтыру бойынша бағдарламалық қамтамасыз ету салық төлеушілердің барлық есептерін (салық есептілігінің толтырылған нысандарын) бірыңғай стандартта жазылған бір үлгідегі файлдарға келтіру функциясын орындайды.

      6. Деректерді берудің электрондық жүйесі салық есептілігінің толтырылған нысандарын белгіленген стандарттағы файлдар түрінде дерекқорға дейін жеткізу тәсілін білдіреді.

      7. Мониторинг бойынша салық есептілігі нысандары және оларды толтыру жөніндегі бағдарламалық қамтамасыз ету уәкілетті органның сайтында орналастырылады.

      8. Мониторинг бойынша салық есептілігінің толтырылған нысандарын салық төлеушілер уәкілетті органға деректерді беру жүйесі арқылы табыс етеді.

      9. Мониторинг бойынша салық есептілігі нысанының түрі.

      Аталған торкөздер Салық кодексінің 63-бабына сәйкес белгіленеді. Салық есептілігінің түріне байланысты тиісті торкөз белгіленеді.

      10. Мониторинг бойынша салық есептілігінің әрбір нысанын толтыру кезінде салық төлеуші мынадай деректерді көрсетеді:

      1) "Сәйкестендіру нөмірлерінің ұлттық тізілімдері туралы" 2007 жылғы 12 қаңтардағы Қазақстан Республикасының Заңына (бұдан әрі – Ұлттық тізілімдер туралы Заң) сәйкес мониторинг бойынша салық есептілігін табыс ету кезінде:

      СТН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілгенге дейін салық төлеушінің тіркеу нөмірі.

      ЖСН/БСН – Ұлттық тізілімдер туралы Заңның 3-бабы 4-тармағының 4) тармақшасы қолданысқа енгізілген күннен бастап жеке сәйкестендіру нөмірі (бизнес-сәйкестендіру нөмірі) міндетті түрде толтыруы тиіс;

      3) құрылтай құжаттарына сәйкес салық төлеушінің атауы;

      4) мониторинг бойынша салық есептілігі табыс етілетін салық кезеңі;

      5) салық төлеушiнiң тiркеу орны бойынша салық органының коды.

      Есепті кезеңде қаржылық-шаруашылық қызметінің көрсеткіштері болмаған кезде мониторинг бойынша салық есептілігі қажетті бағандар толтырылмай табыс етіледі.

      11. Қажет болған кезде уәкілетті орган табыс етілген мониторинг бойынша салық есептілігі нысандары бойынша таратып жазуды сұратуға құқылы.

2. Салық есептiлiгi нысандарын жасау тәртібі

      12. "Сақтандыру қызметі туралы есеп" 4.1-нысанында сақтандыру қызметі жөніндегі операциялар көрсетіледі.

      Жеке тұлғаларға көрсетілетін сақтандыру (қайта сақтандыру) қызметi жалпы соманы көрсетіле отырып бiр жолмен көрсетiледi. Бұл ретте сақтандыру, резидент/резидент емес, салық ставкасы сыныптарының бағандары толтырылмайды.

      "№" деген 1-бағанда реттік нөмірі көрсетіледі. Кейінгі ақпарат нөмірлеу тәртібін үзбеуге тиіс.

      "Сақтандыру сыныптары" деген 2-бағанда сақтандыру қызметiн реттейтiн Қазақстан Республикасының заңнамалық актiсiне сәйкес көрсетiлетiн сақтандыру қызметі сыныбының толық атауы көрсетiледi.

      "Сақтандыруға/қайта сақтандыруға шарттардың саны қабылданды" деген 3-бағанда сақтандыруға/қайта сақтандыруға қабылданған шарттардың саны көрсетiледi.

      "Резидент/резидент емес" деген 4-бағанда сатып алушының резиденттiгiн бiлдiретiн код көрсетiледi:

      0 – Қазақстан Республикасының резидентi;

      1 – Қазақстан Республикасының резидентi емес.

      "Сақтандыруға және қайта сақтандыруға сақтандыру сыйлықақылары қабылданды" деген 5-бағанда осы шарт бойынша сақтандыру сыйлықақыларының сомасы көрсетiледi.

      "Сақтандыру сыйақылары қайта сақтандыруға берiлдi" деген 6-бағанда тиiстi шарт бойынша есептi кезеңде қайта сақтандыруға берілген сақтандыру сыйлықақыларының сомасы көрсетіледі.

      Егер есептi кезеңде бұрын берiлген есептерде көрсетiлген сақтандыру шарттарын қайта сақтандыру жүргiзлген жағдайда, онда "Сақтандыруға және қайта сақтандыруға сақтандыру сыйлықақылары қабылданды" деген 5-бағаны толтырылмайды, ал "Төлеуге салық сомасы" деген 10-бағанда кемiтуге жататын (терiс белгiсiмен) корпоративтік табыс салығының сомасы көрсетiледi.

      "Сақтандыру сомасы" деген 7-бағанда сақтандыру объектiсi сақтандырылған және сақтандыру жағдайы болғанда сақтандырушының жауапкершiлiгiнiң шектi көлемiн бiлдiретiн ақша сомасы көрсетiледi.

      "Сыйлықақының салық салынатын сомасы" деген 8-бағанда сыйлықақының салық салынатын сомасы көрсетiледi.

      "Салық ставкасы" деген 9-бағанда қолданылатын салық ставкасы көрсетiледi.

      "Төлеуге салық сомасы" деген 10-бағанда төлеуге жататын салық сомасы көрсетiледi.

      13. "Бухгалтерлік теңгерім" 4.2, "Табыстар және шығыстар туралы есеп" 4.3-нысандар есепті салық кезеңi үшін дайындалған салық төлеушiнің қаржылық есептiлігі болып табылады және Қазақстан Республикасының бухгалтерлiк есеп және қаржылық есептiлiк жөніндегі заңнамасына сәйкес толтырылады. Нысандар өспелі қорытындымен толтырылады. Өлшем бірлігі мың теңге болып табылады.