VAT Report - Form 300.00 country Sum of sales turnover without VAT net Sum of VAT tax VAT accrual 0 300.00.001. Sales turnover subject to VAT, including L10N_KZ_300_00_001 I. With the issuance of invoices L10N_KZ_300_00_001_1 net tax_tags I. With the issuance of invoices net tax tax_tags I. With the issuance of invoices tax II. Without the issuance of invoices L10N_KZ_300_00_001_2 net external sum editable;rounding=2 tax external sum editable;rounding=2 net aggregation L10N_KZ_300_00_001_1.net + L10N_KZ_300_00_001_2.net tax aggregation L10N_KZ_300_00_001_1.tax + L10N_KZ_300_00_001_2.tax 300.00.002. Sales turnover subject to zero VAT L10N_KZ_300_00_002 net tax_tags Sales turnover subject to zero VAT net 300.00.003. Adjustment of taxable turnover L10N_KZ_300_00_003 net external sum editable;rounding=2 tax external sum editable;rounding=2 300.00.004. Turnover on sale of goods, works, services, the place of sale of which is not the Republic of Kazakhstan L10N_KZ_300_00_004 net tax_tags Turnover - not in the Republic of Kazakhstan net 300.00.005. Turnover exempt from VAT L10N_KZ_300_00_005 net tax_tags Turnover exempt from VAT net 300.00.006. Total turnover L10N_KZ_300_00_006 I. Amount of taxable turnover L10N_KZ_300_00_006_1 net aggregation L10N_KZ_300_00_001.net + L10N_KZ_300_00_002.net + L10N_KZ_300_00_003.net net aggregation L10N_KZ_300_00_006_1.net + L10N_KZ_300_00_004.net + L10N_KZ_300_00_005.net 300.00.007. Share of taxable turnover in total turnover L10N_KZ_300_00_007 net aggregation L10N_KZ_300_00_006_1.net / L10N_KZ_300_00_006.net * 100 percentage ignore_zero_division 300.00.008. Share of taxable turnover at zero rate in the total taxable turnover L10N_KZ_300_00_008 net aggregation (L10N_KZ_300_00_002.net / (L10N_KZ_300_00_001.net + L10N_KZ_300_00_002.net + L10N_KZ_300_00_003.net)) * 100 ignore_zero_division 300.00.009. Share of taxable turnover in total turnover, calculated without taking into account turnovers, for which the proportional with the right to separate accounting for individual turnovers is applied L10N_KZ_300_00_009 net external sum editable;rounding=2 300.00.010. VAT accrued on import of goods by offset method in accordance with the terms of the subsoil use contract L10N_KZ_300_00_010 tax external sum editable;rounding=2 300.00.011. VAT accrued on import of goods by offset method, except for line 300.00.010 (300.04.001 B) L10N_KZ_300_00_011 tax external sum editable;rounding=2 300.00.012. Total VAT accrued L10N_KZ_300_00_012 tax aggregation L10N_KZ_300_00_001.tax + L10N_KZ_300_00_003.tax + L10N_KZ_300_00_010.tax + L10N_KZ_300_00_011.tax The amount of VAT to be credited 0 300.00.013. Goods, works, services purchased with VAT in the Republic of Kazakhstan, including: L10N_KZ_300_00_013 I. On invoices L10N_KZ_300_00_013_1 net tax_tags On invoices net tax tax_tags On invoices tax II. On other documents L10N_KZ_300_00_013_2 net external sum editable;rounding=2 tax external sum editable;rounding=2 net aggregation L10N_KZ_300_00_013_1.net + L10N_KZ_300_00_013_2.net tax aggregation L10N_KZ_300_00_013_1.tax + L10N_KZ_300_00_013_2.tax 300.00.014. Works, services purchased from a non-resident L10N_KZ_300_00_014 net tax_tags Works, services purchased from a non-resident net tax tax_tags Works, services purchased from a non-resident tax 300.00.015. Goods, works, services purchased without VAT and for which set-off is not allowed L10N_KZ_300_00_015 net tax_tags Purchases without VAT net 300.00.016. Imports with payment of VAT (on the basis of the declaration of goods, on the basis of the declaration form 320.00), including: L10N_KZ_300_00_016 I. Imports from states that are not members of the Eurasian Economic Union L10N_KZ_300_00_016_1 net tax_tags Imports from non-EEU states net tax tax_tags Imports from non-EEU states tax II. Imports from member states of the Eurasian Economic Union L10N_KZ_300_00_016_2 net tax_tags Imports from member states of the EEU net tax tax_tags Imports from member states of the EEU tax 300.00.017. Exempted imports of goods L10N_KZ_300_00_017 net tax_tags Exempted imports of goods net 300.00.018. Import of goods for which the deadline for payment of VAT has been changed (on the basis of the declaration of goods) L10N_KZ_300_00_018 tax external sum editable;rounding=2 300.00.019. VAT paid on imported goods, for which the deadline for VAT payment was changed L10N_KZ_300_00_019 tax external sum editable;rounding=2 300.00.020. Imports of goods for which VAT was paid by the offset method in accordance with the terms of the subsoil use contract L10N_KZ_300_00_020 net external sum editable;rounding=2 tax external sum editable;rounding=2 300.00.021. Total purchases L10N_KZ_300_00_021 net aggregation L10N_KZ_300_00_013.net + L10N_KZ_300_00_014.net + L10N_KZ_300_00_015.net + L10N_KZ_300_00_016_1.net + L10N_KZ_300_00_016_2.net + L10N_KZ_300_00_017.net + L10N_KZ_300_00_020.net + L10N_KZ_300_00_029.net 300.00.022. Adjustment of the amount of VAT to be credited L10N_KZ_300_00_022 tax external sum editable;rounding=2 300.00.023. Total amount of VAT to be credited L10N_KZ_300_00_023 tax aggregation L10N_KZ_300_00_013.tax + L10N_KZ_300_00_014.tax + L10N_KZ_300_00_016_1.tax + L10N_KZ_300_00_016_2.tax + L10N_KZ_300_00_019.tax + L10N_KZ_300_00_020.tax + L10N_KZ_300_00_022.tax 300.00.024. The total amount of VAT to be credited when applying the proportional method with the right to separate accounting for certain turnovers, including: L10N_KZ_300_00_024 I. For goods, works, services for which the proportional method of offsetting is applied L10N_KZ_300_00_024_1 tax external sum editable;rounding=2 II. For goods, works, services, for which the method of separate accounting is applied L10N_KZ_300_00_024_2 tax external sum editable;rounding=2 III. For goods, works, services used simultaneously for the purposes of taxable and non-taxable turnover L10N_KZ_300_00_024_3 tax external sum editable;rounding=2 tax aggregation L10N_KZ_300_00_024_1.tax + L10N_KZ_300_00_024_2.tax + L10N_KZ_300_00_024_3.tax 300.00.025. The amount of VAT allowed to be deducted: L10N_KZ_300_00_025 I. With the proportional method L10N_KZ_300_00_025_1 tax external sum editable;rounding=2 II. With the split method L10N_KZ_300_00_025_2 tax external sum editable;rounding=2 III. At the proportional method with separate accounting on separate turnovers L10N_KZ_300_00_025_3 tax external sum editable;rounding=2 IV. When applying the provisions of Article 411 of the Tax Code (additional VAT credit) L10N_KZ_300_00_025_4 tax external sum editable;rounding=2 300.00.026. The amount of VAT not allowed to be set off: L10N_KZ_300_00_026 I. With the proportional method L10N_KZ_300_00_026_1 tax external sum editable;rounding=2 II. Through separate accounting L10N_KZ_300_00_026_2 tax external sum editable;rounding=2 III. At proportional and separate method with separate accounting on separate turnovers L10N_KZ_300_00_026_3 tax external sum editable;rounding=2 300.00.027. The amount of excess VAT, attributable to offset, over the amount of accrued tax L10N_KZ_300_00_027 I. Accrued at the beginning of the reporting tax period on an accrual basis for the activities provided for by Article 411 of the Tax Code L10N_KZ_300_00_027_1 tax external sum editable;rounding=2 II. Cumulative total on the declaration at the end of the reporting tax period L10N_KZ_300_00_027_2 tax external sum editable;rounding=2 300.00.028. Amount of VAT on goods, works, services used for the purposes of turnovers taxed at zero rate L10N_KZ_300_00_028 tax external sum editable;rounding=2 300.00.029. Import of goods for which VAT is paid by offset method L10N_KZ_300_00_029 net external sum editable;rounding=2 tax external sum editable;rounding=2 VAT calculations for the tax period 0 300.00.030. Calculated amount of VAT for the tax period: L10N_KZ_300_00_030 I. Amount of VAT payable to the budget L10N_KZ_300_00_030_1 tax external sum editable;rounding=2 II. Excess of the amount of VAT credited over the amount of accrued tax L10N_KZ_300_00_030_2 tax external sum editable;rounding=2 300.00.031. Reducing the amount of excess VAT generated after meeting the requirements specified in subparagraph 3) of paragraph 1 of Article 369 of the Tax Code L10N_KZ_300_00_031 tax external sum editable;rounding=2