Unofficial translation
Note!
The reporting deadlines are extended during the period of a state of emergency introduced by the Decree of the President of the Republic of Kazakhstan dated 15.03.2020 No. 285 "On introduction of a state of emergency in the Republic of Kazakhstan" in accordance with the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 31.03.2020 No. 42 (shall be enforced from the date of its first official publication).
In accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 “On the National Bank of the Republic of Kazakhstan”, March 19, 2010 “On state statistics”, July 2, 2018 “On currency regulation and currency control”, the Board of the National Bank of the Republic of Kazakhstan DECIDES:
1. To approve the attached Rules for submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan.
2. To recognize as invalid the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 31, 2015 No. 263 “On approval of the Rules for monitoring foreign exchange transactions of non-residents of the Republic of Kazakhstan operating in the territory of the Republic of Kazakhstan” (registered in the Register of state registration of regulatory legal acts under No. 13691, published on May 25, 2016 in the legal information system "Adilet").
3. The Department of the balance of payments and foreign exchange regulation (Kuandykov AA) in the manner prescribed by the legislation of the Republic of Kazakhstan to ensure:
1) together with the Legal Department (Sarsenova N.V.), the state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of the state registration of this resolution, its sending in the Kazakh and Russian languages to the Republican state enterprise on the basis of the right of economic management “Republican Legal Information Center” for official publication and inclusion in the Reference Control Bank of regulatory legal acts of the Republic of Kazakhstan;
3) placement of this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication;
4) within ten working days after the state registration of this resolution, submission of information to the Legal Department on the implementation of measures provided for in subparagraphs 2) and 3) of this paragraph and paragraph 4 of this resolution.
4. The Directorate for protection of the rights of consumers of financial services and external communications (Terentyev A.L.) to ensure within ten calendar days after the state registration of this resolution, the sending of its copy thereof for official publication in periodicals.
5. The Deputy Chairman of the National Bank of the Republic of Kazakhstan O. A. Smolyakov shall be authorized to oversee the execution of this resolution.
6. This resolution shall be subject to official publication and shall be enforced from July 1, 2019.
| Chairman of the | |
| National Bank | Ye. Dosayev |
"AGREED"
Ministry of finance of the
Republic of Kazakhstan
"AGREED"
Ministry of foreign affairs of the
Republic of Kazakhstan
"AGREED"
Statistics Committee of the
Ministry of national economy of the
Republic of Kazakhstan
"AGREED"
Energy Ministry of the
Republic of Kazakhstan
| Approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 30, 2019 № 41 |
Rules for submission of information by branches (representative offices) of foreign
non-financial organizations operating in the Republic of Kazakhstan
1. These Rules for submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan (hereinafter referred to as the Rules) are developed in accordance with the laws of the Republic of Kazakhstan dated March 30, 1995 “On the National Bank of the Republic of Kazakhstan”, March 19, 2010 “On state statistics”, July 2, 2018 “On currency regulation and currency control” (hereinafter referred to as the Law) and determine the procedure for submission of information by branches (representative offices) of foreign non-financial organizations, operating in the Republic of Kazakhstan for more than one year, (hereinafter referred to as branches (representative offices), including forms and deadlines for submitting reports, as well as types of activities of the branches (representative offices) during which reports are required.
2. The Rules use the concepts and terms applied in the meanings specified in the Law.
3. The territorial branch of the National Bank of the Republic of Kazakhstan (hereinafter referred to as the territorial branch of the National Bank) sends a written request in any form to the branch (representative office). A branch (representative office), no later than ten working days from the day of receipt of such a request, submits to the territorial branch of the National Bank at its location a report on the branch (representative office) of a foreign non-financial organization in the form in accordance with Appendix 1 to the Rules.
4. Based on the information received, the territorial branch of the National Bank forms a list of branches (representative offices) that provide information on transactions with residents and non-residents in the form of reports in accordance with the Rules (hereinafter - the list of branches (representative offices).
The list of branches (representative offices) includes branches (representative offices) engaged in the following activities:
1) production of crude oil, natural and associated gas;
2) construction services;
3) services related to mining;
4) architectural, engineering and other technical services;
5) research and development work.
5. The territorial branch of the National Bank, not later than thirty calendar days from the date of receipt of the report on the branch (representative office) of the foreign non-financial organization in the form according to Appendix 1 to the Rules, informs the branch (representative office) about its inclusion in the list of branches (representative offices) and the need to submit reports in accordance with paragraph 7 of the Rules.
The list of branches (representative offices) is posted on the official Internet resource of the National Bank of the Republic of Kazakhstan and is updated as it changes.
6. A branch (representative office), included in the list of branches (representative offices) about changes in details and indicators presented earlier in Part A “General Information” of the report on the branch (representative office) of a foreign non-financial organization in the form in accordance with Appendix 1 to the Rules, sends a written notice in arbitrary form to the territorial branch of the National Bank at its location.
7. A branch (representative office) included in the list of branches (representative offices) submits the following reports to the territorial branch of the National Bank at its location:
1) a report on projects implemented in the Republic of Kazakhstan, in the form in accordance with Appendix 2 to the Rules - annually until the fifth of April (inclusive) of the current year;
2) a report on implementation of projects in the Republic of Kazakhstan in the form according to Appendix 3 to the Rules - quarterly until the twentieth day (inclusive) of the first month following the reporting quarter;
3) a report on the movement of money in bank accounts in foreign banks in the form in accordance with Appendix 4 to the Rules - quarterly until the twentieth day (inclusive) of the first month following the reporting quarter;
4) a report on cost recovery and profit distribution under the production sharing agreement in accordance with Appendix 5 to the Rules – quarterly until the twenty-fifth day (inclusive) of the first month following the reporting quarter.
Footnote. Paragraph 7 as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 No. 12 (shall be enforced ten calendar days after the date of its first official publication).8. A branch (representative office) submits reports to the territorial branch of the National Bank, required in accordance with the Rules on paper or electronically through the use of information systems in compliance with the procedures for confirmation by digital signature.
A report submitted in another way requires subsequent confirmation on paper or electronically through the use of information systems in compliance with the procedures for confirmation by electronic digital signature.
When submitting one report in different ways, the reporting date is considered the earliest of the dates.
If the reporting deadline established by the Rules expires on a non-working day, then the next working day following it is considered the deadline for submitting a report. The date of submitting the report on paper is the day the addressee receives the report when submitted on purpose or the day of departure on the postmark.
9. A branch (representative office) included in the list of branches (representative offices), at the request of the territorial branch of the National Bank, submits the documents necessary to verify the reliability of the submitted reports (copies of the regulations on the branch (representative office), agreements, invoices, acts of transfer and acceptance, payment orders, as well as financial statements).
9-1. A branch (representative office) included in the list of branches (representative offices), at the request of the National Bank, provides forecast information on the implementation of the project, financing and return of financing, other financial and production indicators in the form and on time specified in the request.
Footnote. The Rules are supplemented by paragraph 9-1 in accordance with the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 No. 12 (shall be enforced ten calendar days after the date of its first official publication).10. If the branch (representative office) has a copy of the decision of the territorial division of the state revenue body on suspension of tax reporting by the taxpayer, the submission of the reports referred to in paragraph 7 of the Rules is not required from the day the branch (representative office) submits the copies of such a decision to the territorial branch of the National Bank at its location and before the deadline for suspension of tax reporting.
11. A branch (representative office) is excluded from the list of branches (representative offices) upon termination of the activities specified in part two of paragraph 4 of the Rules, de-registration with the judicial authorities, completion of the project and/or a decrease in the dynamics of indicators obtained from reports on the implementation of projects in the Republic of Kazakhstan in accordance with Appendix 3 to the Rules, for four consecutive quarters.
Footnote. Paragraph 11 - as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 No. 12 (shall be enforced ten calendar days after the date of its first official publication).| Appendix 1 to the Rules for submission of information by branches (representative offices) of foreign non-financial organizations, operating in the Republic of Kazakhstan |
A form designed to collect administrative data
Is submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year
The administrative data form is posted on the Internet resource: www.nationalbank.kz
A report on the branch (representative office) of a foreign non-financial organization
Footnote. Appendix 1 as amended by resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 No. 12 (shall be enforced ten calendar days after the date of its first official publication).
Index of the administrative data form: VM_BI_1
Frequency: one-time, at the request of the territorial branch
National Bank of the Republic of Kazakhstan
Reporting period: for _________ year
The group of persons submitting the report: a branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year
Deadline for submission of the administrative data form: no later than ten working days from the date of receipt of the request of the territorial branch of the National Bank of the Republic of Kazakhstan
| Form |
__________________________________________________________________________
name of the branch (representative office) of the foreign non-financial organization,
operating in the Republic of Kazakhstan for more than one year
(hereinafter - the branch (representative office)
Part A. “General Information”
1. Business Identification Number (hereinafter - BIN) ______________________________
2. The Head _______________________________________________________________
surname, name, patronymic (if any)
3. Actual address ___________________________________________________________
phone ____________ fax _______________ e-mail _______________________________
4. Information about the foreign non-financial organization that created the branch (representative office) on the territory of the Republic of Kazakhstan:
Name _____________________________________________________________________
Country of registration _______________________________________________________
Identification number of the country of registration (if any) _____________ _____________
BIN (if any) ________________________________________________________________
5. Information on the founders and (or) shareholders of a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, owning at least ten percent of the voting shares or votes of participants, or their equivalent
Name | Country of registration | Identification number of the country of registration (for a non-resident, if any), BIN or an individual identification number (for a resident) | Share (percentage) of participation in the authorized capital |
1 | 2 | 3 | 4 |
6. Date of registration of the branch (representative office) ______________________
7. Types of activity _____________________________________________________
_____________________________________________________________________
indicated in accordance with the regulations on the branch (representative office)
8. Number of employees _________ non-residents among them __________________
Part B. Separate indicators of production and financial activity for __________ year
millions of tenge
Line code | Name of indicator | Amount |
A | B | 1 |
1 | Part 1. Goods | х |
2 | Volume of goods produced | |
3 | Volume of goods sold | |
4 | Volume of goods purchased | |
5 | Part 2. Services | х |
6 | Volume of services rendered | |
7 | Volume of services sold | |
8 | Volume of services purchased | |
9 | Part 3. Assets (claims) | |
10 | including requirements for non-residents (with the exception of requirements for branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) ((11)+(12)+(13)+(14)) | |
11 | requirements for a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, its structural divisions abroad | |
12 | accounts receivable of other non-residents related to the supply of goods (works, services) | |
13 | foreign currency in cash and on accounts in foreign banks | |
14 | other requirements | |
15 | Part 4. Obligations | |
16 | including obligations to non-residents (with the exception of obligations to branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) ((17)+(18)+(19)+(20)) | |
17 | obligations to a foreign non-financial organization that has created a branch (representative office) in the Republic of Kazakhstan, its structural divisions abroad | |
18 | financial loans from other non-residents | |
19 | accounts payable to other non-residents related to the supply of goods (works, services) | |
20 | other obligations | |
21 | Part 5. Net profit (loss) after tax |
The Head (during his absence - the person replacing him)
__________ _________ ____________________________________________________
(position) (signature) surname, name, patronymic (if any)
"______"_____________ 20 ____
| Appendix to the form for collection of administrative data, "Report on a branch (representative office) of a foreign non-financial organization" |
Explanation for filling out the form for collection of administrative data, “Report on a branch
(representative office) of a foreign non-financial organization” Chapter 1. General provisions
1. This clarification defines the requirements for filling out the form for collection of administrative data, “Report on a branch (representative office) of a foreign non-financial organization” (hereinafter referred to as the “Form”).
2. The Form was developed in accordance with Article 17 of the Law of the Republic of Kazakhstan dated July 2, 2018 “On currency regulation and currency control”.
3. The Form is signed by the first head (during his absence - the person replacing him).
4. The form is submitted on paper.
Chapter 2. Filling out the Form
5. The following concepts are used to fill out the Form:
1) a country of registration - the country of registration of the legal entity, branch (representative office) of the legal entity or country of permanent residence of the individual, including on the basis of citizenship or the right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state;
2) an identification number of the country of registration - a unique identification number of a foreign state, generated for an individual or legal entity in accordance with the legislation of the country of registration.
6. Part A of the Form for the “Country of registration” indicates the two-letter country code according to the national classifier of the RK NC 06 ISO 3166-1-2016 “Codes for representation of countries’ names and units of their administrative-territorial subdivisions. Part 1. Country codes."
7. Part B of the Form reflects the results of transaction of the branch (representative office) in millions of tenge.
8. The indicators of sections 1, 2 and 5 are reflected at the end of the year:
the line with code 4 indicates the amount of purchased goods, which includes the cost of raw materials, components, semi-finished products, auxiliary materials, fuel and energy;
the line with code 8 indicates the volume of purchased services, which includes production and non-production services performed by third parties.
9. The indicators of sections 3 and 4 are reflected at the end of the year:
the line with code 9 indicates the total amount of assets (claims) from the “Assets” section of the balance sheet of the branch (representative office);
the line with code 10 indicates the amount of claims to non-residents (with the exception of claims on branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan);
the line with code 15 indicates the total amount of obligations from the “Obligations” section of the balance sheet of the branch (representative office);
the line with code 16 indicates the amount of obligations to non-residents (with the exception of obligations to branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan).
10. In the absence of information for the reporting period, the Form is submitted with zero values.
| Appendix 2 to the Rules for submission of information by branches (representative offices) of foreign non-financial organizations, operating in the Republic of Kazakhstan Form for collection of administrative data |
A form designed to collect administrative data
Is submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year
The administrative data form is posted on the Internet resource: www.nationalbank.kz
A report on projects implemented in the Republic of Kazakhstan
Footnote. Appendix 2 as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 No. 12 (shall be enforced ten calendar days after the date of its first official publication).
Index of the administrative data form: VM_P_2
Frequency: annual
Reporting period: for __________ year
The group of persons submitting the report: a branch (representative office) of a foreign non-financial organization included in the list of branches (representative offices) formed in accordance with paragraph 5 of the Rules for submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan, which is the operator under the production sharing agreement
Deadline for submission of the administrative data form: April fifth (inclusive) of the current year
| Form |
__________________________________________________________________________
the name of the branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year (hereinafter - the branch (representative office)
Business Identification Number (hereinafter - BIN) ___________________
Part 1. Construction of facilities
№ | Name of facility | Location of facility | Customer | Project Duration | ||
Name |
BIN (Individual identification number (hereafter – IIN) | Beginning date | Completion date | |||
А | 1 | 2 | 3 | 4 | 5 | 6 |
Part 2. Performance of work (provision of services)
№ | Name of work performed (services rendered) | Project Location | Customer | Project Duration | ||
Name | BIN (IIN) (if any) | Beginning date | Completion date | |||
А | 1 | 2 | 3 | 4 | 5 | 6 |
Part 3. Contractors and subcontractors
№ | Name of contractor (subcontractor) | BIN (IIN) (if any) | Country of registration | Country Identification Number (if applicable) | Name of work performed (services rendered) |
А | 1 | 2 | 3 | 4 | 5 |
Head (during his absence - the person replacing him)
___________ __________ ___________________________________________________
(position) (signature) surname, name, patronymic (if any)
Executor ________ _________________________________________________________
phone number ________
(signature) surname, name, patronymic (if any)
"______"_____________20____
| Appendix to the form for collection of administrative data, "Report on projects, implemented in the Republic of Kazakhstan" |
Explanation on filling out the form for collection of administrative data,
“Report on projects implemented in the Republic of Kazakhstan” Chapter 1. General provisions
1. This Explanation defines the requirements for filling out the form intended for collection of administrative data, “Report on projects implemented in the Republic of Kazakhstan” (hereinafter - the Form).
2. The form was developed in accordance with Article 17 of the Law of the Republic of Kazakhstan dated July 2, 2018 “On currency regulation and currency control”.
3. The Form is signed by the first head (during his absence - the person replacing him) and the executor.
4. The Form is submitted on paper or in electronic form.
Chapter 2. Filling out the Form
5. The following concepts are used to fill out the Form:
1) a project - a set of work performed (services provided) under an agreement concluded between the customer and the executor (contractor and subcontractor);
2) a country of registration - the country of registration of the legal entity, branch (representative office) of the legal entity or the country of permanent residence of the individual, including on the basis of citizenship or the right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state;
3) an identification number of the country of registration - a unique identification number of a foreign state, generated for an individual or legal entity in accordance with the legislation of the country of registration.
6. The Form indicates information about projects implemented in the reporting period in the Republic of Kazakhstan, with the participation of a branch (representative office).
7. Part 1 indicates information on construction services provided in the reporting period on the territory of the Republic of Kazakhstan.
8. Part 2 indicates information on the work performed (services rendered) implemented in the reporting period in the Republic of Kazakhstan, which are not indicated in part 1.
9. Part 3 indicates information on contractors or subcontractors engaged in the reporting period to carry out the work specified in part 2 and to provide the services specified in parts 1 and 2.
Column 3 “Country of registration” indicates the two-letter code of a country according to the national classifier of the RK NC 06 ISO 3166-1-2016 “Codes for representation of countries’ names and units of their administrative-territorial subdivisions. Part 1. Codes of countries".
10. In the absence of information for the reporting period, the Form is submitted with zero values.
11. Corrections (changes, additions) to the Form are made within six months after the deadline for submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan established by paragraph 7 of the Rules.
| Appendix 3 to the Rules for submission of information by branches (representative offices) of foreign non-financial organizations, operating in the Republic of Kazakhstan |
A form designed to collect administrative data
Is submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year
The administrative data form is posted on the Internet resource: www.nationalbank.kz
A report on the implementation of projects in the Republic of Kazakhstan
Footnote. Appendix 3 as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 No. 12 (shall be enforced ten calendar days after the date of its first official publication).
Index of the administrative data form: VM_PR_3
Frequency: quarterly
Reporting period: for _____ quarter of 20____ year
The group of persons submitting the report: a branch (representative office) of a foreign non-financial organization included in the list of branches (representative offices) formed in accordance with paragraph 5 of the Rules for submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan
Deadline for submission of the administrative data form: until the twentieth day (inclusive) of the first month following the reporting quarter
| Form |
__________________________________________________________________________ the name of the branch (representative office) of a foreign non-financial organization
operating in the Republic of Kazakhstan for more than one year
(hereinafter - the branch (representative office)
Business Identification Number (hereinafter – BIN) __________________
Part 1. Acquisition and sale of goods
in thousands of dollars of the United States of America (hereinafter - the USA)
Line code | Name of indicator | Cost |
А | B | 1 |
10 | Equipment received from a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, from its structural divisions abroad | |
11 | Other goods received from a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, from its structural divisions abroad | |
12 | Equipment and other goods received from its structural divisions in Kazakhstan | |
13 | The acquisition of equipment and other goods from non-residents from the group of investors (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) | |
14 | The acquisition of equipment and other goods from other non-residents (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) | |
15 | Equipment sent to a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, its structural divisions abroad | |
16 | Other goods sent to a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, its structural divisions abroad | |
17 | Equipment and other goods sent to its structural divisions in Kazakhstan | |
18 | Sale of equipment and other goods to non-residents from the group of investors (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) | |
19 | Sale of equipment and other goods to other non-residents (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) |
Part 2. Provision of services to non-residents (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)
| in thousands of US dollars |
№ | Description of transaction | Code of type of services | Customer | Amount | |||
name | Country of registration | BIN (if any) | Identification number of a country of registration (if applicable) | ||||
А | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
Total: | |||||||
Part 3. Acquisition of services from non-residents (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan)
| in thousands of US dollars |
№ | Description of transaction | Code of type of services | Customer | Amount | |||
name | Country of registration | BIN (if any) | Identification number of a country of registration (if applicable) | ||||
А | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
Total: | |||||||
Part 4. Remuneration
| in thousands of US dollars |
Line code | Name of indicator | Amount |
А | B | 1 |
1 | Salary paid to non-resident employees | |
including on countries of registration : | ||
Part 5. Selected financial indicators
| in thousands of US dollars |
Line code | Name of indicator | Total | including on countries of registration | |
А | Б | 1 | 2 | … |
Part 5.1. Assets (claims) of the branch (representative office) at the end of the reporting period | ||||
10 | Total assets | Х | Х | |
of them: | Х | Х | Х | |
11 | Requirements for a foreign non-financial organization that has created a branch (representative office) in the Republic of Kazakhstan, for its structural divisions abroad | |||
12 | Requirements for non-residents from a group of investors (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) | |||
13 | Requirements for other non-residents (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) | |||
Part 5.2. Obligations of the branch (representative office) at the end of the reporting period | ||||
20 | Total obligations | Х | Х | |
of them: | Х | Х | Х | |
21 | Obligations to a foreign non-financial organization that has established a branch (representative office) in the Republic of Kazakhstan, its structural divisions abroad | |||
22 | Obligations to non-residents from the group of investors (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) | |||
23 | Obligations to other non-residents (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) | |||
Part 5.3. Income of the branch (representative office) for the reporting period | ||||
30 | Net income (loss) received from the activities of the branch (representative office) | Х | Х | |
31 | of which, net income (loss) received from changes in the exchange rate | Х | Х | |
32 | Taxes paid to the budget of the Republic of Kazakhstan | Х | Х | |
33 | Income from the activities of a branch (representative office) paid to a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan | Х | Х | |
34 | of which, transferred to the accounts of a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan ((35) + (36) + (37)) | Х | Х | |
35 | branch (representative office) | Х | Х | |
36 | resident customers | Х | Х | |
37 | non-resident customers | |||
Note ____________________________________________________________________
Chief Accountant (during his absence - the person replacing him)
__________ ______________________________________________________________
(signature) surname, name, patronymic (if any)
Executor ________ ____________________________________ phone number ________
(signature) surname, name, patronymic (if any)
"______"_____________20____
| Appendix to the form for collection of administrative data, "Report on implementation of projects in the Republic of Kazakhstan" |
Explanation for filling out the form for collection of administrative data,
“Report on implementation of projects in the Republic of Kazakhstan” Chapter 1. General provisions
1. This explanation defines the requirements for filling out the form intended for collection of administrative data, “Report on implementation of projects in the Republic of Kazakhstan” (hereinafter - the Form).
2. The Form was developed in accordance with Article 17 of the Law of the Republic of Kazakhstan dated July 2, 2018 “On currency regulation and currency control”.
3. The Form is signed by the chief accountant (during his absence - the person replacing him), the executor.
4. The Form is submitted on paper or in electronic form.
Chapter 2. Filling out the Form
5. The following concepts are used to fill out the Form:
1) an indirect investor - a direct investor of a direct investor;
2) a project - a set of work performed (services rendered) under an agreement concluded between the customer and the executor (contractor and subcontractor);
3) a group of investors - direct investors, indirect investors, sister organizations of a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan;
4) a direct investor - a founder and (or) shareholder of a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, owning at least ten percent of the voting shares or votes of participants, or their equivalent;
5) a country of registration - the country of registration of the legal entity, branch (representative office) of the legal entity or the country of permanent residence of the individual, including on the basis of citizenship or the right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state;
6) an identification number of the country of registration - a unique identification number of a foreign state, generated for an individual or legal entity in accordance with the legislation of the country of registration.
6. The Form indicates the reporting data on the implementation of projects in the reporting period on the territory of the Republic of Kazakhstan with the participation of a branch (representative office).
The branch (representative office), which is the operator under the production sharing agreement, fills out part 1 of the Form.
7. All indicators of the Form are reflected in thousands of US dollars, in whole numbers. If the currency of the transaction and indicator differs from the US dollar, the equivalent amount is calculated using the market exchange rate on the day of the transaction.
8. Transactions on goods (works, services) are reflected by the term of the actual delivery of goods (actual performance of work, provision of services), and not by the time of actual payment. The date of actual performance of work (provision of services) is considered the date of signing the acceptance certificate of work performed (services rendered). If the agreement does not provide for the drawing up of acts of acceptance of work performed (services rendered), the date of work performance (provision of services) is considered the date of the invoice (invoice).
9. Part 1 indicates information on the acquisition and sale of goods in the framework of project implementation.
10. Part 2 indicates information on the performance of work (provision of services) to non-residents (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan) in the framework of projects’ implementation.
11. Part 3 indicates information on the work performed (services rendered) by non-residents (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the Republic of Kazakhstan) for implementation of projects.
12. In parts 2 and 3:
column 1 indicates the description of the transaction performed on the services provided in accordance with the acts of acceptance of the services provided or the purpose of payment in the invoices;
column 2 indicates the code of the type of services rendered in accordance with the classification of services (table 1);
column 3 indicates the name of the customer (executor);
column 4 indicates the country of the customer (executor);
column 5 indicates the BIN (if available) of the customer (executor);
column 6 indicates the identification number of the country of registration (if any) of the customer (executor);
column 7 indicates the amount of the transaction in thousands of US dollars.
13. Part 4 indicates the salary accrued during the reporting period for non-resident employees in cash and in kind. Column 3 indicates the amount in thousands of US dollars according to the name of the indicator (lines 50 and 60). Non-resident workers include foreign workers hired for a period of less than a year, and foreign workers hired on a rotational basis. In-kind wages consist of payments in the form of goods and services, such as meals, accommodation, vehicles, free travel, and transportation to and from work, services of sports centers and holiday homes, stock options.
14. Part 5 indicates the indicators from the financial statements of the branch (representative office).
15. Part 5.1 indicates the information from the “Assets” section, part 5.2 — information from the “Obligations” section of the balance sheet of the branch (representative office): general (lines with codes 10 and 20) and with respect to various types of partners:
to a foreign non-financial organization that has created a branch (representative office) in the Republic of Kazakhstan, and to its structural divisions abroad,
to non-residents from the group of investors (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan),
to other non-residents (with the exception of branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan).
Requirements, obligations include requirements, obligations for financial loans, for the export (import) of goods (works, services), and other transactions.
16. The lines with codes 30 and 31 indicate the information from the income (expense) report of the branch (representative office).
The lines with codes 35 and 36 indicate the income of the branch (representative office) for ongoing projects, transferred by the project customers to the accounts of a foreign non-financial organization, bypassing the accounts of the branch (representative office) in foreign and (or) authorized banks.
17. In order to fill out Part 5, the exchange rates used in the preparation of the financial statements are used for conversion. At the same time, the weighted average rates for the reporting period are used for income conversion; for the balances at the end of the reporting period - the rates as of the corresponding date are used.
18. Reporting data are indicated by country of registration of partners in foreign economic transactions. It is allowed to combine reporting data for several countries and assign them to the country “Other countries” if the volumes of transactions and positions (balances) for each individual country do not exceed one thousand US dollars.
19. In parts 2, 3, 4, and 5 of the Form “Country of registration”, the two-letter code of a country is indicated according to the national classifier of the RK NC 06 ISO 3166-1-2016 “Codes for representation of countries’ names and units of their administrative-territorial subdivisions. Part 1. Codes of countries".
19-1. Part 6 reflects the actual amounts of financing received from a foreign non-financial organization that established a branch (representative office) in the Republic of Kazakhstan and returned to it for the reporting period.
Footnote. The explanation was supplemented by paragraph 19-1 in accordance with the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 No. 12 (shall be enforced ten calendar days after the date of its first official publication).20. In the absence of information for the reporting period, the Form is submitted with zero values.
21. Corrections (changes, additions) to the Form are made within six months after the deadline for submission of information by the branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan established by paragraph 7 of the Rules.
Table 1
Classification of services
№ |
Types of services | Code of type of services |
1. | Construction services cover all goods and services that are an integral part of construction contracts, including preparation of the construction site, construction of facilities, installation of prefabricated structures and equipment. They include drilling and construction of water wells, and other construction services, such as rental of construction or dismantling equipment with an operator, construction repair. | 200 |
2. | Financial services include commission remuneration for intermediaries in financial transactions and are usually provided by banks and other financial organizations (excluding services of insurance companies and pension funds). Also include other supporting financial services (financial advice, financial asset management, credit rating services). Interest on deposits, loans and borrowings is not included in financial services. | 201 |
3. | Insurance services cover the provision of various types of insurance services by insurance companies, as well as additional insurance services, such as commissions of insurance agents, consultations on insurance and pension coverage. | 202 |
4. | Computer services include: sale (purchase) of custom and non-custom (mass production) software and related licenses; installation of hardware and software; consulting in the field of computer hardware and software; repair and maintenance of computers and peripherals, data processing and their placement on the server; purchase and sale of originals and ownership of system and application software. Computer services do not include: fees for licenses for the reproduction and (or) distribution of software (use of intellectual property), undeveloped computer training courses for specific user (other services to private individuals). | 203 |
5. | Information services include the provision of news, photographs and articles to the media; creation, storage and distribution of databases; direct individual subscription to periodicals with delivery by mail and other means; library and archival services. | 204 |
6. | The fee for the use of intellectual property includes a fee for the use of property rights (such as patents, copyrights, trademarks, technological processes, design), as well as a fee for licenses for the reproduction and (or) distribution of produced originals and prototypes (such as books and manuscripts), computer software, cinematographic work, sound recordings). | 205 |
7. | Operational leasing covers the rental of equipment without personnel, the rental of vehicles without a crew, and the rental of real estate. Financial leasing, rental of telecommunication lines or capacities (telecommunication services), rental of vehicles with a crew (freight or passenger transportation) are excluded. | 206 |
8. | Services for the processing of goods include processing, assembly of material resources. These services include: processing of crude oil, natural gas, metal ores and concentrates; sewing clothes, electronics assembly and other types of assembly, with the exception of the assembly of finished building structures (construction services). | 207 |
9. | Repair and maintenance services include overhaul and maintenance, maintenance of ships and aircraft, other vehicles, and other goods, with the exception of building repairs, computer repairs, and oil and gas well repairs. Cleaning and cleaning of vehicles (other transport services) is excluded. | 208 |
10. | Legal services - legal advice and consultations; the provision of services in legal, judicial and legislative processes; the provision of operational assistance to firms; preparation of legal documentation; arbitration services. | 209 |
11. |
Accounting, auditing services - consulting services in accounting, book keeping, audit and taxation, preparation of financial statements. | 210 |
12. | Business and management consulting services cover general management consulting, financial management, personnel management, production management and other management consulting; advice, guidance and operational assistance in matters of business policy and strategy; public relations services. Construction project management (construction services) is excluded. | 211 |
13. | Services in the field of advertising and market research - include designing, creating and marketing advertising through advertising agencies; advertising in the media, including the purchase and sale of advertising time; organization of exhibitions and trade fairs; advertising goods abroad; marketing research; conducting opinion polls on various issues. | 212 |
14. | Research and development (R&D) covers basic and applied research in the field of natural sciences and humanities, the experimental development of new products and technologies, the development of operating systems that are technical innovations, as well as the purchase and sale of R&D results (such as patents , copyrights, technological processes). | 213 |
15. | Architectural, engineering and other technical services include the development of architectural and construction projects; geological exploration and survey, cartography; meteorological services; inspection and certification of product quality, technical tests and analyzes, technical control; engineering and environmental consultations. Mining engineering is reflected in services related to mining. | 214 |
16. | Waste processing and treatment - processing of radioactive and other wastes; treatment of contaminated soil and wastewater; cleaning of contaminants, including oil spills; restoration of mining sites; cleaning and sanitary services. It also includes all services related to cleaning and restoration of the environment. | 215 |
17. | Services related to the extraction of mineral resources - services related to the extraction of oil, gas and other mineral resources, including drilling, construction of oil rigs, repair and dismantling, cementing of oil and gas wells; mining engineering. | 216 |
18. | Education and training - vocational education and advanced training of employees. Payment for teaching foreign languages, tuition at schools, universities and others (services to private individuals) is excluded. | 217 |
19. | Medical services - medical care for employees associated with the implementation of their professional activities. Payment for treatment and sanatorium services (services to private individuals) is excluded. | 218 |
20. | Trading services include commission remuneration on operations with goods and services payable to traders, stock exchange brokers, dealers, and auctioneers. Brokerage services on financial instruments (financial services) and agent commissions related to freight and passenger transportation (other transportation services) are excluded. | 219 |
21. | Other services include services for the distribution of electricity, water, gas; recruitment, security, interpretation and translation, photographic services, cleaning, catering, real estate services, publishing services, veterinary services and other business services that are not included in the above services. | 220 |
22. |
Freight transportations - services of transport organizations for the carriage of goods. | 221 |
23. | Passenger transportations - services of transport organizations for the carriage of passengers on charter flights (without purchasing tickets). | 222 |
24. | Support transportation services - include loading and unloading, storage and warehousing, packaging, support services for vehicles, as well as agent commissions related to freight and passenger transportation. Support transportation services do not include the cost of transportation (freight or passenger transportation). | 223 |
25. | Communication services include postal services, courier services and telecommunication services. Telecommunication services cover the transmission of sound, image or other information via telephone, teletype, telegraph, broadcasting, satellite communications, e-mail, fax, and also include business network services, teleconferences, related services, Internet and access to it. Telecommunication services do not include the cost of information transmitted, telephone network installation services (construction services), computer services, as well as access and use of database information. | 224 |
26. | Services to individuals and services in the field of culture and recreation include services related to the production of films, radio and television programs and the recording of musical works; remuneration of actors, directors in connection with the tour, the creation of theatrical productions, music, sports and circus programs; a fee for renting video and sound recordings, for the right to use (demonstrate) video and sound recordings, for access to television channels; payments and box office receipts; purchase and sale of originals and mass production of manuscripts, video and sound recordings; services related to the work of museums, libraries, archives; services for the organization of sports events; services of teachers and medical workers outside their own country, including services provided remotely. | 225 |
27. | Leasing of natural resources includes a fee for the provision of natural resources for temporary use, such as land, forests, nature reserves, water bodies; for granting the right to extract minerals and fish; for the right to fly over the territory. | 226 |
| Appendix 4 to the Rules for submission of information by branches (representative offices) of foreign non-financial organizations, operating in the Republic of Kazakhstan |
A form designed to collect administrative data
Is submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year
The administrative data form is posted on the Internet resource: www.nationalbank.kz
A report on the movement of money on bank accounts in foreign banks
Footnote. Appendix 4 as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 No. 12 (shall be enforced ten calendar days after the date of its first official publication).
Index of the administrative data form: VM_MF_4
Frequency: quarterly
Reporting period: for _____ quarter of 20____ year
The group of persons submitting the report: a branch (representative office) of a foreign non-financial organization included in the list of branches (representative offices) formed in accordance with paragraph 5 of the Rules for submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan
Deadline for submission of the administrative data form: until the twentieth day (inclusive) of the first month following the reporting quarter
| Form |
__________________________________________________________________________
the name of the branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year (hereinafter - the branch (representative office)
Business Identification Number ___________________
in thousands of units of account currency
Line code | Name of indicator | Name of foreign bank, country of registration | … | |||
United States dollar (hereinafter referred to as the United States) | Euro | Russian ruble | other | … | ||
А | B | 1 | 2 | 3 | 4 | … |
10 | Balance at the beginning of period | |||||
20 | Money received for the period ((21)+(24)+(25)+(26)+(30)+(34)+(38)+(42)) | |||||
including: | ||||||
21 | from a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, from its structural divisions abroad ((22)+(23)) | |||||
22 | in the form of financial loans | |||||
23 | in a different form | |||||
24 | from its structural divisions in the Republic of Kazakhstan | |||||
25 | from branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan | |||||
26 | from non-residents from a group of investors ((27)+(28)+(29)) | |||||
27 | in the form of financial loans | |||||
28 | in payment for goods (works, services) | |||||
29 | in a different form | |||||
30 | from residents from a group of investors ((31)+(32)+(33)) | |||||
31 | in the form of financial loans | |||||
32 | in payment for goods (works, services) | |||||
33 | in a different form | |||||
34 | from other non-residents ((35)+(36)+(37)) | |||||
35 | in the form of financial loans | |||||
36 | in payment for goods (works, services) | |||||
37 | in a different form (including interest on this account credited by a foreign bank) | |||||
38 | from other residents ((39)+(40)+(41)) | |||||
39 | in the form of financial loans | |||||
40 | in payment for goods (works, services) | |||||
41 | in a different form | |||||
42 | by transfer from other own bank accounts, including currency conversion ((43)+(44)) | |||||
43 | from accounts in authorized banks | |||||
44 | from accounts in foreign banks | |||||
50 | Funds spent for the period ((51)+(54)+(55)+(56)+(60)+(64)+(68)+(72)) | |||||
including: | ||||||
51 | to a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, to its structural divisions abroad ((52)+(53)) | |||||
52 | in the form of financial loans | |||||
53 | in a different form | |||||
54 | to its structural divisions in the Republic of Kazakhstan | |||||
55 | to branches (representative offices) of foreign financial and non-financial organizations operating in the territory of the Republic of Kazakhstan | |||||
56 | to non-residents from a group of investors ((57)+(58)+(59)) | |||||
57 | in the form of financial loans | |||||
58 | in payment for goods (works, services) | |||||
59 | in a different form | |||||
60 | to residents from a group of investors ((61)+(62)+(63)) | |||||
61 | in the form of financial loans | |||||
62 | in payment for goods (works, services) | |||||
63 | in a different form | |||||
64 | to other non-residents ((65)+(66)+(67)) | |||||
65 | in the form of financial loans | |||||
66 | in payment for goods (works, services) | |||||
67 | in a different form | |||||
68 | to other residents ((69)+(70)+(71)) | |||||
69 | in the form of financial loans | |||||
70 | in payment for goods (works, services) | |||||
71 | in a different form | |||||
72 | in the order of transfer to other own bank accounts, including currency conversion ((73)+(74)) | |||||
73 | to accounts in authorized banks | |||||
74 | to accounts in foreign banks | |||||
80 | Exchange rate changes (+)/(-) | Х | Х | Х | ||
81 | Balance at the end of the period ((10)+(20)-(50)+(80)) | |||||
82 | Remuneration accrued in the reporting period by a foreign bank on this account | |||||
83 | Overdraft debt at the end of the period (if any) | |||||
Chief Accountant (during his absence - the person replacing him)
__________ ______________________________________________________________
(signature) surname, name, patronymic (if any)
Executor ________ _________________________________ phone number ___________
(signature) surname, name, patronymic (if any)
"______"_____________20____
| Appendix to the form for collection of administrative data, "Report on movement of money in bank accounts in foreign banks" |
Explanation on filling out the form for collection of administrative data,
“Report on movement of money in bank accounts in foreign banks” Chapter 1. General provisions
1. This explanation defines the requirements for filling out the form intended for collection of administrative data, “Report on movement of money in bank accounts in foreign banks” (hereinafter - the Form).
2. The Form was developed in accordance with Article 17 of the Law of the Republic of Kazakhstan dated July 2, 2018 “On currency regulation and currency control”.
3. The Form is signed by the chief accountant (during his absence - the person replacing him), the executor.
4. The Form is submitted on paper or in electronic form.
Chapter 2. Filling out the Form
5. The following concepts are used to fill out the Form:
1) an indirect investor - a direct investor of a direct investor;
2) a group of investors - direct investors, indirect investors, sister organizations of a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan;
3) direct investor - the founder and (or) shareholder of a foreign non-financial organization that created a branch (representative office) in the Republic of Kazakhstan, owning at least ten percent of the voting shares or votes of participants, or their equivalent;
4) a country of registration - the country of registration of a legal entity, branch (representative office) of a legal entity or the country of permanent residence of an individual, including on the basis of citizenship or the right granted in accordance with the legislation of the Republic of Kazakhstan or a foreign state.
6. The “Country of registration” indicates the two-letter code of a country according to the national classifier of the RK NC 06 ISO 3166-1-2016 “Codes for representation of the names of countries and units of their administrative-territorial divisions. Part 1. Codes of countries."
7. The Form is filled out on the bank accounts in foreign banks in the context of foreign banks (indicating the name and country of registration) and the three currencies in which bank accounts are opened - US dollar, Euro, Russian ruble. For other currencies in which the bank accounts are open, information is submitted in the summary form.
If several bank accounts in the same currency are opened in one foreign bank in one country of registration, then information on such accounts is submitted in the summary form.
If a deposit (deposits) is opened within the current account, information on such a deposit (deposits) is submitted in the summary form with the current account in the corresponding currency.
8. Bank accounts include current, savings and escrow accounts of a branch (representative office) opened in foreign banks, as well as joint accounts opened by contracting companies to finance projects carried out by branches (representative offices).
Financial loans include requests for money (“Cash Call Loan”), that is, loans for requests for money in case if the need of the branch (representative office) exceeds their receipt. A foreign non-financial organization that has established a branch (representative office) on the territory of the Republic of Kazakhstan reserves an amount in the established (determined) amount to pay for such requests that are used to finance the project and the current activities of the branch (representative office).
Overdraft includes a foreign bank lending to a bank account of a branch (representative office) for payment of payment documents if there is insufficient (absent) money in a bank account of a branch (representative office) in accordance with the conditions for opening a bank account in a foreign bank.
9. For bank accounts opened in US dollars, euros, Russian rubles, the report is filled in thousands of units of the account currency.
For bank accounts opened in other currencies, as well as for multicurrency accounts, the report is filled in thousands of US dollars. Indicators in US dollars are calculated using the market exchange rate at the end of the previous period (line with code 10), at the end of the reporting period (line with code 81) and at the day of the transaction for the remaining lines. The resulting exchange rate difference is shown in line with code 80.
10. The balance at the beginning of the reporting period (line with code 10) is equal to the balance at the end of the previous period (line with code 81);
11. The line with code 82 indicates the remuneration accrued by a foreign bank in the reporting period, excluding taxes on this remuneration.
12. The line with code 83 indicates the overdraft debt provided by a foreign bank (if any).
13. In the absence of information for the reporting period, the Form is submitted with zero values.
14. Corrections (changes, additions) to the Form are made within six months after the deadline for submission of information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan established by paragraph 7 of the Rules.
| Appendix 5 to the Rules for submission of information by branches (representative offices) of foreign non-financial organizations, operating in the Republic of Kazakhstan |
A form designed to collect administrative data
Is submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year
The administrative data form is posted on the Internet resource: www.nationalbank.kz
A report on cost recovery and profit distribution under the production sharing agreement
Footnote. Appendix 5 - as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28.02.2022 No. 12 (shall be enforced ten calendar days after the date of its first official publication).
Index of the administrative data form: VM_SRP_5
Frequency: quarterly
Reporting period: for _____ quarter of 20____ year
The group of persons submitting the report: a branch (representative office) of a foreign non-financial organization included in the list of branches (representative offices) formed in accordance with paragraph 5 of the Rules for submitting information by branches (representative offices) of foreign non-financial organizations operating in the Republic of Kazakhstan, which is an operator under a production sharing agreement.
Deadline for submission of the administrative data form: until the twenty-fifth day (inclusive) of the first month following the reporting quarter.
Form
______________________________________________________________________________
Name of the project under the production sharing agreement
______________________________________________________________________________
name of the branch (representative office) of a foreign non-financial organization operating in the Republic of Kazakhstan for more than one year
Business Identification number
_______________________________________________
thousands of US dollars
Code of the line | Name of the indicator | Total | Share of the Republic of Kazakhstan | including contracting companies | ||||
residents | non-residents | |||||||
Name of the contracting company | ||||||||
100 | The contractor's share in the production sharing agreement (hereinafter – PSA), % | |||||||
200 | Transactions for the reporting period | х | х | х | х | х | х | х |
300 | PSA costs | х | х | х | х | х | х | х |
310 | non-refundable | |||||||
320 | reimbursable | |||||||
330 | other | |||||||
400 | PSA income | х | х | х | х | х | х | х |
410 | accrued | |||||||
420 | uplift paid | |||||||
430 | other | |||||||
500 | Product division – the share of the contract company | х | х | х | х | х | х | х |
510 | cost-oil | |||||||
520 | profit-oil | |||||||
600 | Adjustments for PSA | х | х | х | х | х | х | х |
610 | non-reimbursable costs | |||||||
620 | reimbursable costs | |||||||
630 | uplift | |||||||
640 | other | |||||||
700 | Balance sheet items (accumulated reserves) | х | х | х | х | х | х | х |
710 | At the beginning of the period | х | х | х | х | х | х | х |
711 | non-recoverable costs | |||||||
712 | recoverable costs | |||||||
713 | accrued but unpaid uplift | |||||||
714 | other | |||||||
720 | At the end of the period | х | х | х | х | х | х | х |
721 | non-recoverable costs | |||||||
722 | recoverable costs | |||||||
723 | accrued but unpaid uplift | |||||||
724 | other | |||||||
Note: ______________________________________________________
The chief accountant (during his absence – the person replacing him)
__________ _______________________________________________________
(signature) surname, name, patronymic (if any)
Executor
________ _________________________________________ phone number ________
(signature) surname, name, patronymic (if any)
"______"_____________20____
| Appendix to the form, designed to collect administrative data, "Report on cost recovery and profit distribution under the production sharing agreement" |
Explanation on filling out the form designed for collecting administrative data,
"Report on cost recovery and profit distribution under the production sharing agreement" Chapter 1. General provisions
1. This explanation defines the requirements for completing the form designed to collect administrative data, "Report on cost recovery and profit distribution under the production sharing agreement" (hereinafter – the Form).
2. The form is developed in accordance with Article 17 of the Law of the Republic of Kazakhstan "On currency regulation and currency control".
3. The form is signed by the chief accountant (during his absence – the person replacing him), the executor.
4. The form is submitted on paper or in electronic form.
Chapter 2. Filling out the Form
5. The following concepts are used to fill out the Form:
1) uplift – interest accrued (paid) on the non-reimbursed part of the costs;
2) cost-oil – compensatory oil and gas raw materials;
3) contracting company – a member of the contractor – a party to the production sharing agreement (hereinafter – PSA);
4) profit-oil is a profitable oil and gas raw material.
6. The form is submitted by project operators under the PSA on the territory of the Republic of Kazakhstan in the context of the names of contracting companies and their residency.
7. Line 100 indicates the percentage share of the contracting company in the PSA. All other indicators are reflected in thousands of United States dollars (hereinafter referred to as the USA).
8. For transactions for the reporting period (lines with codes 310, 320, 330, 410, 420, 430, 510 and 520) if the currency of the indicator differs from the US dollar, the equivalent amount is calculated using the market exchange rate on the day of the transaction.
9. For indicators of balances at the beginning of the period (lines with codes 711, 712, 713 and 714), the equivalent amount in US dollars is calculated using the market exchange rate at the end of the previous period. At the same time, the balances at the beginning of the period must coincide with the balances at the end of the previous period.
10. For the balance indicators at the end of the period (lines with codes 721, 722, 723 and 724), the equivalent amount in US dollars is calculated using the market exchange rate at the end of the period.
11. In the case of zero values in lines 510 and 520, the note indicates the volumes of cost-oil and profit-oil in kind, indicating the average selling price of products for the reporting period.
12. If there is no information for the reporting period, the Form is submitted with zero values.
13. Adjustments (changes, additions) to the Form are made as changes are made to accounting documents and (or) PSA reports.
