Monitoring reports for 2016

Form 1.1-1.5

Rule

Крупные налогоплательщики, подлежащие мониторингу, за исключением страховых, перестраховочных организаций, юридических лиц осуществляющих банковскую деятельность, отдельные виды банковских операций на основании лицензии, деятельность по привлечению пенсионных взносов и пенсионным  выплатам, а также деятельность по инвестиционному управлению пенсионными активами, составляют и представляют следующие налоговые регистры:

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 for attracting pension contributions and pension payments, as well as activities for investment management of pension assets, make up and submit the following tax registers:

1) Form 1.1 "Balance sheet" (for corporate income tax);

2) Form 1.2 "Report on the results of financial and economic activities" (on excess profit tax);

3) Form 1.3 "Report on the movement of goods produced and purchased, works performed, services rendered" (for value added tax);

4) Form 1.4 "Cost of products produced, works performed, services rendered" (for mineral extraction tax);

5) Form 1.5 "Decryption of accounts receivable and accounts payable" (corporate income tax).

Form 2.1-2.3

Rule

Large taxpayers subject to monitoring, carrying out banking activities, as well as certain types of banking operations based on the 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, compile and submit the following tax registers:

1) Form 2.1 "Balance sheet" (for corporate income tax);

2) Form 2.2 "Income and Expense Report" (on corporate income tax);

3) Form 2.3 "Decryption of accounts receivable and accounts payable" (for corporate income tax).

Form 3.1-3.4

Rule

Large taxpayers subject to monitoring, carrying out activities to attract mandatory pension contributions, mandatory occupational pension contributions and pension payments, as well as activities for investment management of pension assets, compile and submit the following tax registers:

1) Form 3.1 "Report on Pension assets" (corporate income tax);

2) Form 3.2. "Report on Pension assets management" (on corporate income tax);

3) Form 3.3 "Balance Sheet" (corporate income tax);

4) Form 3.4 "Income and Expense Report", which is a tax register for corporate income tax.

Form 4.1-4.3

Rule

Large taxpayers subject to monitoring, carrying out insurance and reinsurance activities, compile and submit the following tax registers:

1) Form 4.1 "Insurance Activity Report" (on corporate income tax);

2) Form 4.2 "Balance Sheet" (corporate income tax);

3) Form 4.3 "Income and Expense Report" (on corporate income tax).

Form 5

Rule