{ "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json", "govschemaVersion": "0.3.0", "id": "kz/kgd/individual-income-tax-declaration-schedule-220-01", "version": "1.0.0", "title": "Kazakhstan Individual Income Tax Declaration — Schedule 220.01 (Worldwide Income, Deductions, and Tax Computation)", "description": "The Ministry of Finance of the Republic of Kazakhstan's \"Форма 220.01 — Об объектах налогообложения и (или) объектах, связанных с налогообложением по исчислению индивидуального подоходного налога\" (Form 220.01, worldwide income, deductions, and individual income tax computation), Appendix 1 to the Individual Income Tax Declaration (Form 220.00, `kz/kgd/individual-income-tax-declaration`, GOV-3477). Filed with the State Revenue Committee (Комитет государственных доходов, KGD) as an attachment to Form 220.00 whenever the taxpayer marks appendix22001Attached on the main declaration, per Articles 392-393 of the Tax Code. Approved as Appendix 9 to Order of the Minister of Finance of the Republic of Kazakhstan No. 695 of 12 November 2025, published in full, unauthenticated, on the Ministry of Justice's own legal-information system, ИПС «Әділет». This v1.0.0 models Form 220.01 in full — its own taxpayer-identification header, the aggregate annual income section (line 220.01.001 through 220.01.020, covering realization income, doubtful-obligation and debt-write-off income, capital gains, derivative-instrument and long-term-contract income, digital-asset income, dividends, and exempt/adjusted income), the deductions section (220.01.021 through 220.01.042, covering cost of goods/works/services sold, itemized statutory deductions, and fixed-asset/investment-preference deductions), the taxable-income/loss computation (220.01.043 through 220.01.051, including controlled-foreign-company profit and loss carryforward), and the final tax-obligation computation (220.01.052 through 220.01.061, including personal tax deductions, the graduated 10%/15% tax-rate split, and foreign-tax and withholding credits) — leaving the nine other companion schedules (Forms 220.02 through 220.10) disclosed as separate, open backlog candidates, per the parent Form 220.00 document's own description. Several line items reference form-embedded dropdown selectors (e.g. compensation type, adjustment basis, expense/income category) whose option lists are defined by external Tax Code provisions rather than printed on the form page itself; these are modelled as free strings rather than invented enums, the same convention the parent Form 220.00 schema already established for its own currency and country-of-residence codes. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Republic of Kazakhstan or the State Revenue Committee.", "status": "draft", "jurisdiction": { "country": "KZ", "level": "national" }, "authority": { "name": "Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan)", "abbreviation": "KGD", "url": "https://kgd.gov.kz" }, "process": { "type": "filing", "language": "ru" }, "source": { "url": "https://adilet.zan.kz/rus/docs/V2500037390", "retrievedAt": "2026-07-17", "documentRef": "Приложение 9 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.01" }, "verification": { "method": "manual-source-review-v1", "lastVerifiedAt": "2026-07-17", "verifiedBy": "GovSchema Engineering (Standards Engineer)", "nextReviewBy": "2027-01-17", "notes": "GovSchema Standard Research cycle GOV-3484, deepening Kazakhstan's Taxes vertical by authoring the first of the ten disclosed companion schedules (Form 220.01) the GOV-3477 cycle flagged as open backlog when it authored the main Form 220.00 declaration. Independently re-fetched this cycle: https://adilet.zan.kz/rus/docs/V2500037390, HTTP 200 via curl -k (the same TLS-chain-missing-intermediate quirk already documented for this domain in the GOV-3459/GOV-3477 cycles — a server misconfiguration, not a real access gate), text/html, 2,659,981 bytes — byte-identical to the GOV-3477 cycle's own fetch. Form 220.01 itself is embedded as five scanned page images, /files/1576/49/{171..175}.jpg, each fetched directly (curl -k, HTTP 200) and read visually at native and zoomed (2-3x, via sharp) resolution to transcribe every numbered line (220.01.001 through 220.01.061) and lettered/Roman-numeral sub-item in full. Boundary-checked against the next schedule: image 176.jpg was fetched and confirmed to be Form 220.02 page 1 (\"ВЫЧЕТЫ ПО ФИКСИРОВАННЫМ АКТИВАМ\") confirming Form 220.01 is exactly five pages (171-175) as the GOV-3477 cycle's own VERIFICATION.md structure list stated — this corrects the parent schema's own description text, which had estimated \"Form 220.01 alone... spans 7 pages of the reference specimen\"; the true figure is 5. The four repeating column headers on every amount grid (трн/млрд/млн/тыс, i.e. trillion/billion/million/thousand place-value groups) were confirmed to be a single boxed-digit money-amount entry convention, not four separate values — each numbered line is modelled as one number field in tenge, the same convention the parent Form 220.00 schema already used for its own totalCalculatedIitAmountTenge field. Several lines (e.g. 220.01.007 I, 220.01.012 III A, 220.01.018 I) print a dropdown/select box next to (or instead of) a plain label with no visible option legend on the page itself; these were modelled as free-string \"type\" fields paired with their own amount field, consistent with the external-classifier convention the parent schema used for currencyCode/residenceCountryCode. Item 3 on this schedule's own header (Признак видов деятельности, four numbered boxes 1-4) was checked at 3x zoom for an adjacent legend and confirmed to have none printed on the page; modelled honestly as an integer code 1-4 with the ambiguity disclosed in the field's own description rather than a guessed enum. No submission was made and no live kgd.gov.kz/cabinet.salyk.kz account was created or required to author this schema." }, "maturity": { "level": "structural-reference", "criteria": { "structuralReference": true, "verifiedSchema": false, "agentReadySchema": false, "executionTestedSchema": false }, "method": "maturity-self-assessment-v1", "assertedBy": "GovSchema Engineering (Standards Engineer)", "assertedAt": "2026-07-17" }, "license": "CC-BY-4.0", "fields": [ { "name": "iin", "label": "ИИН", "type": "string", "required": true, "description": "The taxpayer's 12-digit Individual Identification Number (ИИН), the same identifier used on the main Form 220.00 declaration this schedule is attached to.", "sourceRef": "Item 1", "validation": { "pattern": "^[0-9]{12}$" } }, { "name": "taxPeriodYear", "label": "Налоговый период, за который представляется налоговая отчетность: год", "type": "integer", "required": true, "description": "The calendar year of the tax period for which this schedule is filed.", "sourceRef": "Item 2", "validation": {} }, { "name": "activityTypeCode", "label": "Признак видов деятельности", "type": "integer", "required": true, "description": "Which of four activity-type categories this schedule reports on, indicated by marking one of four numbered boxes (1-4) on the form. The form page itself prints only the box numbers, not a legend of what each number designates; the underlying categorization is defined elsewhere in the Tax Code provisions this declaration implements and was not located as an embedded classifier in this specimen.", "sourceRef": "Item 3", "validation": { "minimum": 1, "maximum": 4 } }, { "name": "separateAccountingActivity", "label": "Вид деятельности, по которой ведется раздельный налоговый учет", "type": "boolean", "required": false, "description": "Whether this schedule reports on a type of activity for which the taxpayer maintains separate tax accounting.", "sourceRef": "Item 4", "validation": {} }, { "name": "realizationIncome", "label": "Доход от реализации", "type": "number", "required": false, "description": "Income from realization (sale) of goods, works, services, and related items — the parent line summed from the six sub-items below.", "sourceRef": "Line 220.01.001", "validation": { "minimum": 0 } }, { "name": "realizationIncomeGoodsWorksServices", "label": "доход от реализации товаров, работ, услуг", "type": "number", "required": false, "description": "Income from the sale of goods, works, and services.", "sourceRef": "Line 220.01.001 I", "validation": { "minimum": 0 } }, { "name": "realizationIncomeLoanRepoRemuneration", "label": "доход в виде вознаграждения по кредиту (займу, микрокредиту), операциям репо", "type": "number", "required": false, "description": "Income in the form of remuneration (interest) on a credit, loan, or microcredit, or on repo transactions.", "sourceRef": "Line 220.01.001 II", "validation": { "minimum": 0 } }, { "name": "realizationIncomeFinanceLeaseTransfer", "label": "доход в виде вознаграждения по передаче имущества в финансовый лизинг", "type": "number", "required": false, "description": "Income in the form of remuneration for transferring property under a finance lease.", "sourceRef": "Line 220.01.001 III", "validation": { "minimum": 0 } }, { "name": "realizationIncomeRoyalty", "label": "роялти", "type": "number", "required": false, "description": "Royalty income.", "sourceRef": "Line 220.01.001 IV", "validation": { "minimum": 0 } }, { "name": "realizationIncomeRental", "label": "доход от сдачи в аренду", "type": "number", "required": false, "description": "Income from renting out property.", "sourceRef": "Line 220.01.001 V", "validation": { "minimum": 0 } }, { "name": "realizationIncomeJointActivity", "label": "доход от осуществления совместной деятельности", "type": "number", "required": false, "description": "Income from carrying out joint activity (a partnership/simple-partnership arrangement).", "sourceRef": "Line 220.01.001 VI", "validation": { "minimum": 0 } }, { "name": "adjudicatedPenaltiesIncome", "label": "Присужденные или признанные должником неустойки (штрафы, пени)", "type": "number", "required": false, "description": "Penalties, fines, or late-payment interest awarded by a court or acknowledged by the debtor.", "sourceRef": "Line 220.01.002", "validation": { "minimum": 0 } }, { "name": "doubtfulObligationsIncome", "label": "Доход по сомнительным обязательствам", "type": "number", "required": false, "description": "Income from doubtful obligations — the parent line summed from the four sub-items below.", "sourceRef": "Line 220.01.003", "validation": { "minimum": 0 } }, { "name": "doubtfulObligationsIncomeLoanContracts", "label": "по сомнительным обязательствам, возникшим по договорам кредита (займа, микрокредита)", "type": "number", "required": false, "description": "Doubtful obligations arising from credit, loan, or microcredit agreements.", "sourceRef": "Line 220.01.003 I", "validation": { "minimum": 0 } }, { "name": "doubtfulObligationsIncomeLeaseContracts", "label": "по сомнительным обязательствам, возникшим по договорам лизинга", "type": "number", "required": false, "description": "Doubtful obligations arising from lease agreements.", "sourceRef": "Line 220.01.003 II", "validation": { "minimum": 0 } }, { "name": "doubtfulObligationsIncomeAccruedEmployeeIncome", "label": "по сомнительным обязательствам, возникшим по начисленным доходам работника", "type": "number", "required": false, "description": "Doubtful obligations arising from accrued employee income.", "sourceRef": "Line 220.01.003 III", "validation": { "minimum": 0 } }, { "name": "doubtfulObligationsIncomeOther", "label": "по сомнительным обязательствам, не указанным в I - III", "type": "number", "required": false, "description": "Doubtful obligations not covered by sub-items I-III.", "sourceRef": "Line 220.01.003 IV", "validation": { "minimum": 0 } }, { "name": "debtWriteOffIncome", "label": "Доход от списания обязательств", "type": "number", "required": false, "description": "Income from the write-off of obligations — the parent line summed from the four sub-items below.", "sourceRef": "Line 220.01.004", "validation": { "minimum": 0 } }, { "name": "debtWriteOffIncomeCreditorWaivedClaim", "label": "обязательство, по которому кредитором прекращено требование к налогоплательщику о его исполнении", "type": "number", "required": false, "description": "An obligation for which the creditor has waived its claim against the taxpayer for performance.", "sourceRef": "Line 220.01.004 I", "validation": { "minimum": 0 } }, { "name": "debtWriteOffIncomeUnclaimedByCreditor", "label": "не востребованное кредитором обязательство", "type": "number", "required": false, "description": "An obligation not claimed by the creditor.", "sourceRef": "Line 220.01.004 II", "validation": { "minimum": 0 } }, { "name": "debtWriteOffIncomeLimitationPeriodExpired", "label": "обязательство, по которому в налоговом периоде истек срок исковой давности, установленный законом Республики Казахстан", "type": "number", "required": false, "description": "An obligation for which the statute-of-limitations period established by the law of the Republic of Kazakhstan expired during the tax period.", "sourceRef": "Line 220.01.004 III", "validation": { "minimum": 0 } }, { "name": "debtWriteOffIncomeCourtBarredCreditor", "label": "обязательствам, исполнение которого кредитор не вправе требовать на основании вступившего в законную силу решения суда", "type": "number", "required": false, "description": "An obligation whose performance the creditor is no longer entitled to demand under a court decision that has entered into legal force.", "sourceRef": "Line 220.01.004 IV", "validation": { "minimum": 0 } }, { "name": "claimAssignmentIncome", "label": "Доходы от уступки права требования", "type": "number", "required": false, "description": "Income from the assignment of a right of claim — the parent line summed from the two sub-items below.", "sourceRef": "Line 220.01.005", "validation": { "minimum": 0 } }, { "name": "claimAssignmentIncomeAcquired", "label": "по приобретенному праву требования", "type": "number", "required": false, "description": "Income from an acquired right of claim.", "sourceRef": "Line 220.01.005 I", "validation": { "minimum": 0 } }, { "name": "claimAssignmentIncomeAssigned", "label": "по уступленному праву требования", "type": "number", "required": false, "description": "Income from an assigned right of claim.", "sourceRef": "Line 220.01.005 II", "validation": { "minimum": 0 } }, { "name": "fixedAssetDisposalIncome", "label": "Доход от выбытия фиксированных активов", "type": "number", "required": false, "description": "Income from the disposal of fixed assets.", "sourceRef": "Line 220.01.006", "validation": { "minimum": 0 } }, { "name": "priorDeductionCompensationIncome", "label": "Полученные компенсации по ранее произведенным вычетам", "type": "number", "required": false, "description": "Compensation received for deductions previously claimed.", "sourceRef": "Line 220.01.007", "validation": { "minimum": 0 } }, { "name": "priorDeductionCompensationDetailType", "label": "(вид)", "type": "string", "required": false, "description": "The specific type of previously-claimed deduction this compensation relates to, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.007 I", "validation": { "maxLength": 200 } }, { "name": "priorDeductionCompensationDetailAmount", "label": "(сумма)", "type": "number", "required": false, "description": "The amount of compensation received for the deduction type selected in priorDeductionCompensationDetailType.", "sourceRef": "Line 220.01.007 I", "validation": { "minimum": 0 } }, { "name": "giftedPropertyIncome", "label": "Доход в виде безвозмездно полученного имущества", "type": "number", "required": false, "description": "Income in the form of property received free of charge.", "sourceRef": "Line 220.01.008", "validation": { "minimum": 0 } }, { "name": "businessSaleIncome", "label": "Доход (убыток) от продажи предприятия как имущественного комплекса", "type": "number", "required": false, "description": "Income (loss) from the sale of an enterprise as a property complex.", "sourceRef": "Line 220.01.009", "validation": { "minimum": 0 } }, { "name": "inventoryValuationMethodChangeIncome", "label": "Положительная разница при применении нового метода оценки запасов", "type": "number", "required": false, "description": "Positive difference arising from applying a new inventory valuation method.", "sourceRef": "Line 220.01.010", "validation": { "minimum": 0 } }, { "name": "landfillFundMisuseIncome", "label": "Доход от нецелевого использования средств ликвидационного фонда полигонов захоронения отходов", "type": "number", "required": false, "description": "Income from the non-designated use of funds from a waste-landfill decommissioning fund.", "sourceRef": "Line 220.01.011", "validation": { "minimum": 0 } }, { "name": "capitalGainIncome", "label": "Доход от прироста стоимости, в том числе по:", "type": "number", "required": false, "description": "Income from capital gains — the parent line summed from the nine sub-items below.", "sourceRef": "Line 220.01.012", "validation": { "minimum": 0 } }, { "name": "capitalGainIncomeLandPlots", "label": "земельным участкам", "type": "number", "required": false, "description": "Capital gain from land plots.", "sourceRef": "Line 220.01.012 I", "validation": { "minimum": 0 } }, { "name": "capitalGainIncomeInvestmentGold", "label": "инвестиционному золоту", "type": "number", "required": false, "description": "Capital gain from investment gold.", "sourceRef": "Line 220.01.012 II", "validation": { "minimum": 0 } }, { "name": "capitalGainIncomeSecurities", "label": "ценным бумагам", "type": "number", "required": false, "description": "Capital gain from securities.", "sourceRef": "Line 220.01.012 III", "validation": { "minimum": 0 } }, { "name": "capitalGainIncomeSecuritiesType", "label": "вид", "type": "string", "required": false, "description": "The specific type of security this capital gain relates to, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.012 III A", "validation": { "maxLength": 200 } }, { "name": "capitalGainIncomeParticipationShare", "label": "доле участия", "type": "number", "required": false, "description": "Capital gain from a participation share.", "sourceRef": "Line 220.01.012 IV", "validation": { "minimum": 0 } }, { "name": "capitalGainIncomeUnfinishedConstruction", "label": "объектам незавершенного строительства", "type": "number", "required": false, "description": "Capital gain from unfinished-construction objects.", "sourceRef": "Line 220.01.012 V", "validation": { "minimum": 0 } }, { "name": "capitalGainIncomeUninstalledMachinery", "label": "неустановленным машинам и оборудованию", "type": "number", "required": false, "description": "Capital gain from uninstalled machinery and equipment.", "sourceRef": "Line 220.01.012 VI", "validation": { "minimum": 0 } }, { "name": "capitalGainIncomeOtherLongLivedAssets", "label": "активам со сроком службы более 1 года, не относимые к фиксированным активам, запасам или цифровым активам (в т.ч. долгосрочные активы, предназначенные для продажи)", "type": "number", "required": false, "description": "Capital gain from assets with a service life of more than one year that are not classified as fixed assets, inventory, or digital assets (including long-term assets held for sale).", "sourceRef": "Line 220.01.012 VII", "validation": { "minimum": 0 } }, { "name": "capitalGainIncomeOtherNonDepreciableAssets", "label": "прочим активам, не подлежащим амортизации", "type": "number", "required": false, "description": "Capital gain from other non-depreciable assets.", "sourceRef": "Line 220.01.012 VIII", "validation": { "minimum": 0 } }, { "name": "capitalGainIncomeAssetsFullyDeducted", "label": "по активам, стоимость которых полностью отнесена на вычеты", "type": "number", "required": false, "description": "Capital gain from assets whose value has been fully claimed as a deduction.", "sourceRef": "Line 220.01.012 IX", "validation": { "minimum": 0 } }, { "name": "derivativeFinancialInstrumentIncome", "label": "Доход по производным финансовым инструментам, используемым:", "type": "number", "required": false, "description": "Income from derivative financial instruments — the parent line summed from the three sub-items below.", "sourceRef": "Line 220.01.013", "validation": { "minimum": 0 } }, { "name": "derivativeFinancialInstrumentIncomeHedging", "label": "в целях хеджирования", "type": "number", "required": false, "description": "Derivative income used for hedging purposes.", "sourceRef": "Line 220.01.013 I", "validation": { "minimum": 0 } }, { "name": "derivativeFinancialInstrumentIncomeUnderlyingDelivery", "label": "в целях поставки базового актива", "type": "number", "required": false, "description": "Derivative income used for delivery of the underlying asset.", "sourceRef": "Line 220.01.013 II", "validation": { "minimum": 0 } }, { "name": "derivativeFinancialInstrumentIncomeOtherPurposes", "label": "в иных целях", "type": "number", "required": false, "description": "Derivative income used for other purposes.", "sourceRef": "Line 220.01.013 III", "validation": { "minimum": 0 } }, { "name": "longTermContractIncome", "label": "Доход по долгосрочному контракту", "type": "number", "required": false, "description": "Income from a long-term contract — the parent line summed from the two sub-items below.", "sourceRef": "Line 220.01.014", "validation": { "minimum": 0 } }, { "name": "longTermContractIncomeActualCostMethod", "label": "при применении фактического метода", "type": "number", "required": false, "description": "Long-term contract income computed under the actual-cost method.", "sourceRef": "Line 220.01.014 I", "validation": { "minimum": 0 } }, { "name": "longTermContractIncomeCompletionMethod", "label": "метод завершения", "type": "number", "required": false, "description": "Long-term contract income computed under the completion method.", "sourceRef": "Line 220.01.014 II", "validation": { "minimum": 0 } }, { "name": "digitalAssetIncome", "label": "Доход лиц, осуществляющих операции с цифровыми активами", "type": "number", "required": false, "description": "Income of persons carrying out transactions with digital assets — the parent line summed from the five sub-items below.", "sourceRef": "Line 220.01.015", "validation": { "minimum": 0 } }, { "name": "digitalAssetIncomeMiner", "label": "доход лица, осуществляющего цифровой майнинг", "type": "number", "required": false, "description": "Income of a person carrying out digital mining.", "sourceRef": "Line 220.01.015 I", "validation": { "minimum": 0 } }, { "name": "digitalAssetIncomeMiningPool", "label": "доход цифрового майнингового пула", "type": "number", "required": false, "description": "Income of a digital mining pool.", "sourceRef": "Line 220.01.015 II", "validation": { "minimum": 0 } }, { "name": "digitalAssetIncomeExchange", "label": "доход биржи цифровых активов", "type": "number", "required": false, "description": "Income of a digital asset exchange.", "sourceRef": "Line 220.01.015 III", "validation": { "minimum": 0 } }, { "name": "digitalAssetIncomeDisposalCapitalGain", "label": "доход от прироста стоимости при выбытии цифровых активов", "type": "number", "required": false, "description": "Income from capital gain on the disposal of digital assets.", "sourceRef": "Line 220.01.015 IV", "validation": { "minimum": 0 } }, { "name": "digitalAssetIncomeOther", "label": "прочее", "type": "number", "required": false, "description": "Other digital-asset-related income.", "sourceRef": "Line 220.01.015 V", "validation": { "minimum": 0 } }, { "name": "digitalAssetIncomeOtherType", "label": "прочее (вид)", "type": "string", "required": false, "description": "The specific type of other digital-asset-related income, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.015 V", "validation": { "maxLength": 200 } }, { "name": "dividendIncome", "label": "Дивиденды", "type": "number", "required": false, "description": "Dividend income.", "sourceRef": "Line 220.01.016", "validation": { "minimum": 0 } }, { "name": "exchangeRateGainExcessIncome", "label": "Превышение суммы положительной курсовой разницы над суммой отрицательной курсовой разницы", "type": "number", "required": false, "description": "The excess of positive exchange-rate differences over negative exchange-rate differences.", "sourceRef": "Line 220.01.017", "validation": { "minimum": 0 } }, { "name": "otherIncome", "label": "Другие доходы, в том числе:", "type": "number", "required": false, "description": "Other income — the parent line for the detail below.", "sourceRef": "Line 220.01.018", "validation": { "minimum": 0 } }, { "name": "otherIncomeDetailType", "label": "(вид)", "type": "string", "required": false, "description": "The specific type of other income, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.018 I", "validation": { "maxLength": 200 } }, { "name": "otherIncomeDetailAmount", "label": "(сумма)", "type": "number", "required": false, "description": "The amount of other income for the type selected in otherIncomeDetailType.", "sourceRef": "Line 220.01.018 I", "validation": { "minimum": 0 } }, { "name": "foreignSourceIncome", "label": "Доходы из иностранных источников", "type": "number", "required": false, "description": "Income from foreign sources.", "sourceRef": "Line 220.01.019", "validation": { "minimum": 0 } }, { "name": "adjustedAggregateAnnualIncome", "label": "СОВОКУПНЫЙ ГОДОВОЙ ДОХОД с учетом уменьшения, корректировки и освобождений (сумма доходов с 220.01.001 по 220.01.019 - (+) 220.01.020 I - 220.01.021 II - 220.01.021 III)", "type": "number", "required": false, "description": "Aggregate annual income after reduction, adjustment, and exemptions — computed from the sum of lines 220.01.001 through 220.01.019, adjusted by the sub-items below.", "sourceRef": "Line 220.01.020", "validation": { "minimum": 0 } }, { "name": "incomeAdjustment", "label": "Корректировка доходов", "type": "number", "required": false, "description": "An adjustment to income.", "sourceRef": "Line 220.01.020 I", "validation": { "minimum": 0 } }, { "name": "incomeAdjustmentType", "label": "(вид)", "type": "string", "required": false, "description": "The specific basis for the income adjustment, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.020 I A", "validation": { "maxLength": 200 } }, { "name": "transferPricingAdjustment", "label": "в соответствии с Законом о трансфертном ценообразовании", "type": "number", "required": false, "description": "An adjustment made under the Transfer Pricing Law.", "sourceRef": "Line 220.01.020 II", "validation": { "minimum": 0 } }, { "name": "article255IncomeReduction", "label": "Уменьшение совокупного годового дохода в соответствии со статьей 255 Налогового кодекса, в том числе:", "type": "number", "required": false, "description": "A reduction of aggregate annual income under Article 255 of the Tax Code.", "sourceRef": "Line 220.01.020 III", "validation": { "minimum": 0 } }, { "name": "article255IncomeReductionType", "label": "(вид)", "type": "string", "required": false, "description": "The specific basis for the Article 255 reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.020 III A", "validation": { "maxLength": 200 } }, { "name": "exemptIncome", "label": "Доход, освобождаемый от налогообложения, в том числе:", "type": "number", "required": false, "description": "Income exempt from taxation — the parent line summed from the two sub-items below.", "sourceRef": "Line 220.01.020 VI", "validation": { "minimum": 0 } }, { "name": "exemptIncomeInternationalTreaty", "label": "доход, освобождаемый от налогообложения, в соответствии с международными договорами (итоговое значение графы Е формы 220.03)", "type": "number", "required": false, "description": "Income exempt from taxation under international treaties — the final value of column E of Form 220.03.", "sourceRef": "Line 220.01.020 VI A", "validation": { "minimum": 0 } }, { "name": "exemptIncomeAifcLaw", "label": "доход, освобождаемый в соответствии Конституционным законом РК «О МФЦА»", "type": "number", "required": false, "description": "Income exempt under the Constitutional Law of the Republic of Kazakhstan \"On the AIFC\".", "sourceRef": "Line 220.01.020 VI B", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpense", "label": "Расходы по реализованным товарам, работам, услугам (220.01.021 I - 220.01.021 II + 220.01.021 III + 220.01.021 IV + 220.01.021 V - 220.01.021 VI - 220.01.021 VII - 220.01.021 VIII - 220.01.021 IX)", "type": "number", "required": false, "description": "Expenses on realized goods, works, and services — computed from the sub-items below.", "sourceRef": "Line 220.01.021", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseOpeningInventory", "label": "Запасы на начало налогового периода", "type": "number", "required": false, "description": "Inventory at the start of the tax period.", "sourceRef": "Line 220.01.021 I", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseClosingInventory", "label": "Запасы на конец налогового периода", "type": "number", "required": false, "description": "Inventory at the end of the tax period.", "sourceRef": "Line 220.01.021 II", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseAcquiredInventoryWorksServices", "label": "Приобретено запасов, работ и услуг, в том числе:", "type": "number", "required": false, "description": "Inventory, works, and services acquired during the period — the parent line summed from the eight sub-items below.", "sourceRef": "Line 220.01.021 III", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseAcquiredInventory", "label": "Запасы", "type": "number", "required": false, "description": "Acquired inventory.", "sourceRef": "Line 220.01.021 III A", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseAcquiredFinancialServices", "label": "финансовые услуги", "type": "number", "required": false, "description": "Acquired financial services.", "sourceRef": "Line 220.01.021 III B", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseAcquiredAdvertisingServices", "label": "рекламные услуги", "type": "number", "required": false, "description": "Acquired advertising services.", "sourceRef": "Line 220.01.021 III C", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseAcquiredConsultingServices", "label": "консультационные услуги", "type": "number", "required": false, "description": "Acquired consulting services.", "sourceRef": "Line 220.01.021 III D", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseAcquiredMarketingServices", "label": "маркетинговые услуги", "type": "number", "required": false, "description": "Acquired marketing services.", "sourceRef": "Line 220.01.021 III E", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseAcquiredDesignServices", "label": "дизайнерские услуги", "type": "number", "required": false, "description": "Acquired design services.", "sourceRef": "Line 220.01.021 III F", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseAcquiredEngineeringServices", "label": "инжиниринговые услуги", "type": "number", "required": false, "description": "Acquired engineering services.", "sourceRef": "Line 220.01.021 III G", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseAcquiredOtherServices", "label": "прочие услуги работы", "type": "number", "required": false, "description": "Other acquired services or works.", "sourceRef": "Line 220.01.021 III H", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseEmployeeIncomeAndPayments", "label": "Расходы по начисленным доходам работников и иным выплатам физическим лицам", "type": "number", "required": false, "description": "Expenses on accrued employee income and other payments to individuals.", "sourceRef": "Line 220.01.021 IV", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseDeferredFromPriorPeriods", "label": "Стоимость работ и услуг, себестоимость запасов, признанные расходами будущих периодов в предыдущих налоговых периодах и относимые на вычеты в отчетном налоговом периоде", "type": "number", "required": false, "description": "Cost of works, services, and inventory recognized as deferred expenses in prior tax periods and deductible in the reporting period.", "sourceRef": "Line 220.01.021 V", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseRecognizedAsSubsequentExpenses", "label": "Стоимость работ и услуг, себестоимость запасов, признаваемые последующими расходами", "type": "number", "required": false, "description": "Cost of works, services, and inventory recognized as subsequent expenses.", "sourceRef": "Line 220.01.021 VI", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseCapitalizedIntoFixedAssets", "label": "Стоимость работ и услуг, себестоимость запасов, включаемые в первоначальную стоимость фиксированных активов, объектов преференций, активов, не подлежащих амортизации", "type": "number", "required": false, "description": "Cost of works, services, and inventory included in the initial value of fixed assets, preference objects, or non-depreciable assets.", "sourceRef": "Line 220.01.021 VII", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseNonDeductibleArticle286", "label": "Стоимость работ и услуг, себестоимость запасов, не относимые на вычеты на основании статьи 286 Налогового кодекса", "type": "number", "required": false, "description": "Cost of works, services, and inventory not deductible under Article 286 of the Tax Code.", "sourceRef": "Line 220.01.021 VIII", "validation": { "minimum": 0 } }, { "name": "soldGoodsExpenseDeferredToFuturePeriods", "label": "Стоимость работ и услуг, себестоимость запасов, признаваемые расходами будущих периодов и подлежащие отнесению на вычеты в последующие налоговые периоды", "type": "number", "required": false, "description": "Cost of works, services, and inventory recognized as deferred expenses to be deducted in future tax periods.", "sourceRef": "Line 220.01.021 IX", "validation": { "minimum": 0 } }, { "name": "specificExpenseTypeDeduction", "label": "Вычеты по отдельным видам расходов", "type": "number", "required": false, "description": "Deductions for certain specified types of expenses.", "sourceRef": "Line 220.01.022", "validation": { "minimum": 0 } }, { "name": "specificExpenseTypeDeductionType", "label": "(вид)", "type": "string", "required": false, "description": "The specific type of expense being deducted, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.022 I", "validation": { "maxLength": 200 } }, { "name": "specificExpenseTypeDeductionAmount", "label": "(сумма)", "type": "number", "required": false, "description": "The amount deducted for the expense type selected in specificExpenseTypeDeductionType.", "sourceRef": "Line 220.01.022 I", "validation": { "minimum": 0 } }, { "name": "vatDeduction", "label": "Вычет налога на добавленную стоимость", "type": "number", "required": false, "description": "Value-added tax deduction.", "sourceRef": "Line 220.01.023", "validation": { "minimum": 0 } }, { "name": "travelCompensationDeduction", "label": "Вычет сумм компенсаций при командировках", "type": "number", "required": false, "description": "Deduction of business-trip compensation amounts.", "sourceRef": "Line 220.01.024", "validation": { "minimum": 0 } }, { "name": "boardMemberTravelCompensationDeduction", "label": "Вычет компенсаций по поездкам членов совета директоров или иного органа управления", "type": "number", "required": false, "description": "Deduction of trip compensation for members of the board of directors or other governing body.", "sourceRef": "Line 220.01.025", "validation": { "minimum": 0 } }, { "name": "representationExpenseDeduction", "label": "Вычет представительских расходов", "type": "number", "required": false, "description": "Deduction of representation expenses.", "sourceRef": "Line 220.01.026", "validation": { "minimum": 0 } }, { "name": "remunerationDeduction", "label": "Вычет по вознаграждению", "type": "number", "required": false, "description": "Deduction for remuneration (interest) paid.", "sourceRef": "Line 220.01.027", "validation": { "minimum": 0 } }, { "name": "nonResidentRelatedPartySettlementDeduction", "label": "Вычеты по взаиморасчетам с нерезидентом - взаимосвязанной стороной", "type": "number", "required": false, "description": "Deductions for settlements with a non-resident related party.", "sourceRef": "Line 220.01.028", "validation": { "minimum": 0 } }, { "name": "paidObligationsDeduction", "label": "Вычет по выплаченным обязательствам", "type": "number", "required": false, "description": "Deduction for obligations paid.", "sourceRef": "Line 220.01.029", "validation": { "minimum": 0 } }, { "name": "writtenOffClaimDeduction", "label": "Вычет по списанному требованию", "type": "number", "required": false, "description": "Deduction for a written-off claim.", "sourceRef": "Line 220.01.030", "validation": { "minimum": 0 } }, { "name": "doubtfulClaimsDeduction", "label": "Вычеты по сомнительным требованиям", "type": "number", "required": false, "description": "Deductions for doubtful claims.", "sourceRef": "Line 220.01.031", "validation": { "minimum": 0 } }, { "name": "landfillLiquidationExpenseDeduction", "label": "Вычеты по расходам на ликвидацию полигонов захоронения отходов и сумм отчислений в ликвидационный фонд полигонов захоронения отходов", "type": "number", "required": false, "description": "Deductions for waste-landfill decommissioning expenses and contributions to the landfill decommissioning fund.", "sourceRef": "Line 220.01.032", "validation": { "minimum": 0 } }, { "name": "rdAndIpExpenseDeduction", "label": "Вычет по расходам на научно-исследовательские, научно-технические и опытно-конструкторские работы, приобретение исключительных прав на объекты интеллектуальной собственности и на создание научных центров", "type": "number", "required": false, "description": "Deduction for R&D, scientific-technical, and design-engineering expenses, acquisition of exclusive intellectual-property rights, and establishment of science centers.", "sourceRef": "Line 220.01.033", "validation": { "minimum": 0 } }, { "name": "employeeIncomeAndNonIncomeExpenseDeduction", "label": "Вычет расходов по начисленным доходам работников и отдельных расходов работодателя, которые не являются доходом физического лица", "type": "number", "required": false, "description": "Deduction of expenses on accrued employee income and certain employer expenses that do not constitute income of an individual.", "sourceRef": "Line 220.01.034", "validation": { "minimum": 0 } }, { "name": "exchangeRateDifferenceDeduction", "label": "Вычеты по курсовой разнице", "type": "number", "required": false, "description": "Deductions for exchange-rate differences.", "sourceRef": "Line 220.01.035", "validation": { "minimum": 0 } }, { "name": "taxesAndBudgetPaymentsDeduction", "label": "Вычеты налогов и платежей в бюджет", "type": "number", "required": false, "description": "Deductions for taxes and budget payments.", "sourceRef": "Line 220.01.036", "validation": { "minimum": 0 } }, { "name": "subsequentExpensesDeduction", "label": "Вычеты последующих расходов", "type": "number", "required": false, "description": "Deductions for subsequent expenses.", "sourceRef": "Line 220.01.037", "validation": { "minimum": 0 } }, { "name": "fixedAssetDeduction", "label": "Вычет по фиксированным активам", "type": "number", "required": false, "description": "Deduction for fixed assets, computed on the companion Form 220.02 schedule.", "sourceRef": "Line 220.01.038", "validation": { "minimum": 0 } }, { "name": "investmentTaxPreferenceDeduction", "label": "Вычет по инвестиционным налоговым преференциям", "type": "number", "required": false, "description": "Deduction for investment tax preferences.", "sourceRef": "Line 220.01.039", "validation": { "minimum": 0 } }, { "name": "otherDeductions", "label": "Другие вычеты", "type": "number", "required": false, "description": "Other deductions not covered by the preceding lines.", "sourceRef": "Line 220.01.040", "validation": { "minimum": 0 } }, { "name": "totalDeductions", "label": "Итого вычетов (или 220.01.041 I, или 220.01.041 II)", "type": "number", "required": false, "description": "Total deductions — either line I or line II below, as applicable.", "sourceRef": "Line 220.01.041", "validation": { "minimum": 0 } }, { "name": "totalDeductionsSumLines021To040", "label": "Вычеты (сумма с 220.01.021 по 220.01.040)", "type": "number", "required": false, "description": "The sum of deduction lines 220.01.021 through 220.01.040.", "sourceRef": "Line 220.01.041 I", "validation": { "minimum": 0 } }, { "name": "totalDeductionsAifcParticipantExpenses", "label": "Всего расходов, подлежащих отнесению на вычеты участниками МФЦА", "type": "number", "required": false, "description": "Total expenses deductible by AIFC participants, used instead of totalDeductionsSumLines021To040 where applicable.", "sourceRef": "Line 220.01.041 II", "validation": { "minimum": 0 } }, { "name": "totalDeductionsAdjusted", "label": "ВСЕГО ВЫЧЕТОВ с учётом корректировки (220.01.041 + (-) 220.01.042 I + (-) 220.01.042 II)", "type": "number", "required": false, "description": "Total deductions after adjustment.", "sourceRef": "Line 220.01.042", "validation": { "minimum": 0 } }, { "name": "totalDeductionsAdjustmentTaxCode", "label": "Корректировка в соответствии с Налоговым кодексом", "type": "number", "required": false, "description": "An adjustment to total deductions made under the Tax Code.", "sourceRef": "Line 220.01.042 I", "validation": { "minimum": 0 } }, { "name": "totalDeductionsAdjustmentTaxCodeType", "label": "(вид)", "type": "string", "required": false, "description": "The specific Tax Code basis for the adjustment, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.042 I A", "validation": { "maxLength": 200 } }, { "name": "totalDeductionsAdjustmentTransferPricing", "label": "Корректировка в соответствии с Законом о трансфертном ценообразовании", "type": "number", "required": false, "description": "An adjustment to total deductions made under the Transfer Pricing Law.", "sourceRef": "Line 220.01.042 II", "validation": { "minimum": 0 } }, { "name": "taxableIncome", "label": "ОБЛАГАЕМЫЙ ДОХОД (220.01.020-220.01.041)", "type": "number", "required": false, "description": "Taxable income, computed as line 220.01.020 minus line 220.01.041.", "sourceRef": "Line 220.01.043", "validation": { "minimum": 0 } }, { "name": "taxLoss", "label": "УБЫТОК (220.01.020-220.01.042)", "type": "number", "required": false, "description": "Tax loss, computed as line 220.01.020 minus line 220.01.042.", "sourceRef": "Line 220.01.044", "validation": { "minimum": 0 } }, { "name": "cfcAggregateProfit", "label": "Суммарная прибыль КИК и ПУ КИК", "type": "number", "required": false, "description": "Aggregate profit of controlled foreign companies (CFC) and their permanent establishments.", "sourceRef": "Line 220.01.045", "validation": { "minimum": 0 } }, { "name": "cfcAggregateProfitArticle339Losses", "label": "Убытки, определенные частью второй пункта 1 статьи 339 Налогового кодекса", "type": "number", "required": false, "description": "Losses determined under the second part of paragraph 1 of Article 339 of the Tax Code.", "sourceRef": "Line 220.01.045 I", "validation": { "minimum": 0 } }, { "name": "cfcTaxableIncomeAfterLossCarryforward", "label": "Облагаемый доход КИК и ПУ КИК с учетом перенесенных убытков (220.01.045 - 220.01.045 I)", "type": "number", "required": false, "description": "Taxable income of the CFC and its permanent establishment after carried-forward losses.", "sourceRef": "Line 220.01.046", "validation": { "minimum": 0 } }, { "name": "longTermTangibleAssetDisposalLoss", "label": "Убыток от выбытия долгосрочных материальных активов", "type": "number", "required": false, "description": "Loss from the disposal of long-term tangible assets — the parent line summed from the four sub-items below.", "sourceRef": "Line 220.01.047", "validation": { "minimum": 0 } }, { "name": "longTermTangibleAssetDisposalLossGroupIFixedAssets", "label": "от выбытия фиксированных активов группы I", "type": "number", "required": false, "description": "Loss from the disposal of Group I fixed assets.", "sourceRef": "Line 220.01.047 I", "validation": { "minimum": 0 } }, { "name": "longTermTangibleAssetDisposalLossUnfinishedConstruction", "label": "от выбытия объектов незавершенного строительства", "type": "number", "required": false, "description": "Loss from the disposal of unfinished-construction objects.", "sourceRef": "Line 220.01.047 II", "validation": { "minimum": 0 } }, { "name": "longTermTangibleAssetDisposalLossUninstalledMachinery", "label": "от выбытия неустановленных машин и оборудования", "type": "number", "required": false, "description": "Loss from the disposal of uninstalled machinery and equipment.", "sourceRef": "Line 220.01.047 III", "validation": { "minimum": 0 } }, { "name": "longTermTangibleAssetDisposalLossOtherLongLivedAssets", "label": "от выбытия активов со сроком службы более одного года, не относимых к фиксированным активам или запасам", "type": "number", "required": false, "description": "Loss from the disposal of assets with a service life of more than one year that are not classified as fixed assets or inventory.", "sourceRef": "Line 220.01.047 IV", "validation": { "minimum": 0 } }, { "name": "taxableIncomeReduction", "label": "Уменьшение облагаемого дохода (220.01.048 I +220.01.048 II)", "type": "number", "required": false, "description": "Reduction of taxable income — the sum of the two sub-items below.", "sourceRef": "Line 220.01.048", "validation": { "minimum": 0 } }, { "name": "taxableIncomeReductionExpenseAmount", "label": "Уменьшение облагаемого дохода на следующие виды расходов", "type": "number", "required": false, "description": "Reduction of taxable income for the expense type selected in taxableIncomeReductionExpenseType.", "sourceRef": "Line 220.01.048 I", "validation": { "minimum": 0 } }, { "name": "taxableIncomeReductionExpenseType", "label": "(вид)", "type": "string", "required": false, "description": "The specific type of expense underlying the taxable-income reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.048 I A", "validation": { "maxLength": 200 } }, { "name": "taxableIncomeReductionIncomeAmount", "label": "Уменьшение облагаемого дохода на следующие виды доходов", "type": "number", "required": false, "description": "Reduction of taxable income for the income type selected in taxableIncomeReductionIncomeType.", "sourceRef": "Line 220.01.048 II", "validation": { "minimum": 0 } }, { "name": "taxableIncomeReductionIncomeType", "label": "(вид)", "type": "string", "required": false, "description": "The specific type of income underlying the taxable-income reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.048 II A", "validation": { "maxLength": 200 } }, { "name": "taxableIncomeAfterReduction", "label": "Облагаемый доход с учетом уменьшения (220.01.043- 220.01.048)", "type": "number", "required": false, "description": "Taxable income after the reduction on line 220.01.048.", "sourceRef": "Line 220.01.049", "validation": { "minimum": 0 } }, { "name": "lossCarriedForwardFromPriorPeriods", "label": "Убытки, перенесенные из предыдущих налоговых периодов", "type": "number", "required": false, "description": "Losses carried forward from prior tax periods.", "sourceRef": "Line 220.01.050", "validation": { "minimum": 0 } }, { "name": "lossToBeCarriedForward", "label": "Убыток, подлежащий переносу (220.01.044+220.01.047+220.01.050)", "type": "number", "required": false, "description": "Loss to be carried forward to future tax periods.", "sourceRef": "Line 220.01.051", "validation": { "minimum": 0 } }, { "name": "taxableIncomeAfterLossCarryforward", "label": "ОБЛАГАЕМЫЙ ДОХОД С УЧЕТОМ ПЕРЕНЕСЕННЫХ УБЫТКОВ (220.01.049 - 220.01.050)", "type": "number", "required": false, "description": "Taxable income after applying carried-forward losses.", "sourceRef": "Line 220.01.052", "validation": { "minimum": 0 } }, { "name": "article400TaxableIncomeReduction", "label": "Уменьшение облагаемого дохода (в соответствии с пунктом 1 статьи 400 Налогового кодекса), в том числе:", "type": "number", "required": false, "description": "A reduction of taxable income under paragraph 1 of Article 400 of the Tax Code.", "sourceRef": "Line 220.01.053", "validation": { "minimum": 0 } }, { "name": "article400TaxableIncomeReductionType", "label": "(вид)", "type": "string", "required": false, "description": "The specific basis for the Article 400 reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.053 A", "validation": { "maxLength": 200 } }, { "name": "personalTaxDeductions", "label": "Личные налоговые вычеты физического лица (в соответствии со статьей 401 Налогового кодекса)", "type": "number", "required": false, "description": "Personal tax deductions of the individual under Article 401 of the Tax Code — the parent line summed from the three sub-items below.", "sourceRef": "Line 220.01.054", "validation": { "minimum": 0 } }, { "name": "socialPaymentsTaxDeduction", "label": "налоговый вычет социальных платежей, в том числе:", "type": "number", "required": false, "description": "Tax deduction for social payments.", "sourceRef": "Line 220.01.054 I", "validation": { "minimum": 0 } }, { "name": "socialPaymentsTaxDeductionType", "label": "(вид)", "type": "string", "required": false, "description": "The specific type of social payment underlying the deduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.054 I A", "validation": { "maxLength": 200 } }, { "name": "basicTaxDeduction", "label": "базовый налоговый вычет", "type": "number", "required": false, "description": "The basic tax deduction.", "sourceRef": "Line 220.01.054 II", "validation": { "minimum": 0 } }, { "name": "socialTaxDeductions", "label": "социальные налоговые вычеты, в том числе:", "type": "number", "required": false, "description": "Social tax deductions.", "sourceRef": "Line 220.01.054 III", "validation": { "minimum": 0 } }, { "name": "socialTaxDeductionsType", "label": "(вид)", "type": "string", "required": false, "description": "The specific type of social tax deduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.054 III A", "validation": { "maxLength": 200 } }, { "name": "individualEntrepreneurTaxableIncomeAmount", "label": "Облагаемая сумма дохода Индивидуального предпринимателя (220.01.052 -220.01.053 - 220.01.054)", "type": "number", "required": false, "description": "The taxable income amount of the individual entrepreneur.", "sourceRef": "Line 220.01.055", "validation": { "minimum": 0 } }, { "name": "iitOnTaxableIncome", "label": "ИПН с облагаемой суммы дохода (220.01.056 I +220.01.056 II)", "type": "number", "required": false, "description": "Individual income tax (IIT) on the taxable income amount — the sum of the two rate-based sub-items below.", "sourceRef": "Line 220.01.056", "validation": { "minimum": 0 } }, { "name": "iitOnTaxableIncomeRate10", "label": "ИПН с облагаемой суммы дохода по ставке 10 % (220.01.055 x 10%)", "type": "number", "required": false, "description": "IIT on the taxable income amount at the 10% rate.", "sourceRef": "Line 220.01.056 I", "validation": { "minimum": 0 } }, { "name": "iitOnTaxableIncomeRate15", "label": "ИПН с облагаемой суммы дохода по ставке 15 % (220.01.055 x 15%)", "type": "number", "required": false, "description": "IIT on the taxable income amount at the 15% rate.", "sourceRef": "Line 220.01.056 II", "validation": { "minimum": 0 } }, { "name": "calculatedIitAmount", "label": "Исчисленная сумма ИПН (220.01.056 - 220.01.057 I - 220.01.057 II - 220.01.057 III - 220.01.057 IV - 220.01.057 V)", "type": "number", "required": false, "description": "The calculated IIT amount after the credits and withholdings on the five sub-items below.", "sourceRef": "Line 220.01.057", "validation": { "minimum": 0 } }, { "name": "foreignTaxCreditArticle413", "label": "Зачет иностранного налога в соответствии со статьей 413 Налогового кодекса (итоговое значение графы Н формы 220.04)", "type": "number", "required": false, "description": "Credit for foreign tax paid under Article 413 of the Tax Code — the final value of column H of Form 220.04.", "sourceRef": "Line 220.01.057 I", "validation": { "minimum": 0 } }, { "name": "iitWithheldAtSourceWinningsRemuneration", "label": "ИПН, удержанный у источника выплаты, в том числе с выигрышей и вознаграждений (в соответствии со статьей 440 Налогового кодекса)", "type": "number", "required": false, "description": "IIT withheld at the source of payment, including on winnings and remuneration, under Article 440 of the Tax Code.", "sourceRef": "Line 220.01.057 II", "validation": { "minimum": 0 } }, { "name": "iitWithheldAtSourceWinningsRemunerationType", "label": "(вид)", "type": "string", "required": false, "description": "The specific type of payment underlying the withheld IIT, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.057 II A", "validation": { "maxLength": 200 } }, { "name": "iitWithheldAtSourceArticle441", "label": "ИПН, удержанный у источника выплаты (в соответствии со статьей 441 Налогового кодекса)", "type": "number", "required": false, "description": "IIT withheld at the source of payment under Article 441 of the Tax Code.", "sourceRef": "Line 220.01.057 III", "validation": { "minimum": 0 } }, { "name": "iitWithheldAtSourceCarriedFromPriorPeriods", "label": "ИПН, удержанный у источника выплаты с дохода, переносимый из предыдущих налоговых периодов", "type": "number", "required": false, "description": "IIT withheld at the source of payment on income carried forward from prior tax periods.", "sourceRef": "Line 220.01.057 IV", "validation": { "minimum": 0 } }, { "name": "iitWithheldAtSourceArticles690691", "label": "ИПН, удержанный у источника выплаты в соответствии со статьями 690 и 691 Налогового кодекса", "type": "number", "required": false, "description": "IIT withheld at the source of payment under Articles 690 and 691 of the Tax Code.", "sourceRef": "Line 220.01.057 V", "validation": { "minimum": 0 } }, { "name": "iitReductionUnderTaxLegislation", "label": "Уменьшение ИПН в соответствии с налоговым законодательством, в том числе:", "type": "number", "required": false, "description": "A reduction of IIT under tax legislation.", "sourceRef": "Line 220.01.058", "validation": { "minimum": 0 } }, { "name": "iitReductionUnderTaxLegislationType", "label": "(вид)", "type": "string", "required": false, "description": "The specific legislative basis for the IIT reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).", "sourceRef": "Line 220.01.058 A", "validation": { "maxLength": 200 } }, { "name": "cfcIitUnderArticle399", "label": "ИПН с облагаемого дохода КИК и ПУ КИК в соответствии со статьей 399 Налогового кодекса (220.01.046 x 220.01.056 I + 220.01.046 x 220.01.056 II)", "type": "number", "required": false, "description": "IIT on the taxable income of the CFC and its permanent establishment under Article 399 of the Tax Code.", "sourceRef": "Line 220.01.059", "validation": { "minimum": 0 } }, { "name": "cfcForeignTaxCreditArticle414", "label": "Зачет иностранного налога с финансовой прибыли КИК или ПУ КИК (статья 414 Налогового кодекса)", "type": "number", "required": false, "description": "Credit for foreign tax paid on the financial profit of the CFC or its permanent establishment, under Article 414 of the Tax Code.", "sourceRef": "Line 220.01.059 I", "validation": { "minimum": 0 } }, { "name": "cfcTotalIitAfterCredit", "label": "Всего ИПН КИК и ПУ КИК в соответствии со статьей 399 Налогового кодекса с учетом зачета (220.01.059 - 220.01.059 I)", "type": "number", "required": false, "description": "Total IIT of the CFC and its permanent establishment under Article 399 of the Tax Code, after the foreign tax credit.", "sourceRef": "Line 220.01.060", "validation": { "minimum": 0 } }, { "name": "totalIitAmount", "label": "ВСЕГО СУММА ИПН (220.01.057 - 220.01.058+ 220.01.060)", "type": "number", "required": true, "description": "The total IIT amount for this schedule — summed across every attached Form 220.01 schedule into the main declaration's own totalCalculatedIitAmountTenge line.", "sourceRef": "Line 220.01.061", "validation": { "minimum": 0 } } ] }