Kazakhstan Individual Income Tax Declaration — Schedule 220.02 (Fixed Asset Deductions)

Fields

• iin string required

  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.

  pattern
• taxPeriodYear integer required

  The calendar year of the tax period for which this schedule is filed.

• fixedAssetValueBalanceOpening number optional

  Value balance of the fixed-asset groups (subgroups) at the start of the tax period — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetValueBalanceOpeningGroupI number optional

  Opening value balance for Group I fixed assets.

  range: 0–∞
• fixedAssetValueBalanceOpeningGroupII number optional

  Opening value balance for Group II fixed assets.

  range: 0–∞
• fixedAssetValueBalanceOpeningGroupIII number optional

  Opening value balance for Group III fixed assets.

  range: 0–∞
• fixedAssetValueBalanceOpeningGroupIV number optional

  Opening value balance for Group IV fixed assets.

  range: 0–∞
• fixedAssetValueReceived number optional

  Value of fixed assets received (acquired) during the tax period — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetValueReceivedGroupI number optional

  Value of Group I fixed assets received during the tax period.

  range: 0–∞
• fixedAssetValueReceivedGroupII number optional

  Value of Group II fixed assets received during the tax period.

  range: 0–∞
• fixedAssetValueReceivedGroupIII number optional

  Value of Group III fixed assets received during the tax period.

  range: 0–∞
• fixedAssetValueReceivedGroupIV number optional

  Value of Group IV fixed assets received during the tax period.

  range: 0–∞
• fixedAssetValueDisposed number optional

  Value of fixed assets disposed of during the tax period — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetValueDisposedGroupI number optional

  Value of Group I fixed assets disposed of during the tax period.

  range: 0–∞
• fixedAssetValueDisposedGroupII number optional

  Value of Group II fixed assets disposed of during the tax period.

  range: 0–∞
• fixedAssetValueDisposedGroupIII number optional

  Value of Group III fixed assets disposed of during the tax period.

  range: 0–∞
• fixedAssetValueDisposedGroupIV number optional

  Value of Group IV fixed assets disposed of during the tax period.

  range: 0–∞
• fixedAssetValueIncreaseSubsequentExpense number optional

  Subsequent expenses on fixed assets that increase the value balance of the groups (subgroups), under paragraph 3 of Article 281 of the Tax Code — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetValueIncreaseSubsequentExpenseGroupI number optional

  Balance-increasing subsequent expense for Group I fixed assets.

  range: 0–∞
• fixedAssetValueIncreaseSubsequentExpenseGroupII number optional

  Balance-increasing subsequent expense for Group II fixed assets.

  range: 0–∞
• fixedAssetValueIncreaseSubsequentExpenseGroupIII number optional

  Balance-increasing subsequent expense for Group III fixed assets.

  range: 0–∞
• fixedAssetValueIncreaseSubsequentExpenseGroupIV number optional

  Balance-increasing subsequent expense for Group IV fixed assets.

  range: 0–∞
• fixedAssetValueBalanceClosing number optional

  Value balance of the fixed-asset groups (subgroups) at the end of the tax period — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetValueBalanceClosingGroupI number optional

  Closing value balance for Group I fixed assets.

  range: 0–∞
• fixedAssetValueBalanceClosingGroupII number optional

  Closing value balance for Group II fixed assets.

  range: 0–∞
• fixedAssetValueBalanceClosingGroupIII number optional

  Closing value balance for Group III fixed assets.

  range: 0–∞
• fixedAssetValueBalanceClosingGroupIV number optional

  Closing value balance for Group IV fixed assets.

  range: 0–∞
• fixedAssetDepreciationCharge number optional

  Depreciation charges on fixed assets — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetDepreciationChargeGroupI number optional

  Depreciation charge for Group I fixed assets.

  range: 0–∞
• fixedAssetDepreciationChargeGroupII number optional

  Depreciation charge for Group II fixed assets.

  range: 0–∞
• fixedAssetDepreciationChargeGroupIII number optional

  Depreciation charge for Group III fixed assets.

  range: 0–∞
• fixedAssetDepreciationChargeGroupIV number optional

  Depreciation charge for Group IV fixed assets.

  range: 0–∞
• fixedAssetDoubleDepreciationRate number optional

  Double depreciation rate applied under paragraph 4 of Article 280 of the Tax Code — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetDoubleDepreciationRateGroupI number optional

  Double depreciation rate amount for Group I fixed assets.

  range: 0–∞
• fixedAssetDoubleDepreciationRateGroupII number optional

  Double depreciation rate amount for Group II fixed assets.

  range: 0–∞
• fixedAssetDoubleDepreciationRateGroupIII number optional

  Double depreciation rate amount for Group III fixed assets.

  range: 0–∞
• fixedAssetDoubleDepreciationRateGroupIV number optional

  Double depreciation rate amount for Group IV fixed assets.

  range: 0–∞
• fixedAssetGroupBalanceRecognizedLossOnFullDisposal number optional

  Value of the group's balance and the recognized loss for subgroups (Group I) upon disposal of all fixed assets in the group — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetGroupBalanceRecognizedLossOnFullDisposalGroupI number optional

  Recognized loss on full disposal for Group I fixed assets.

  range: 0–∞
• fixedAssetGroupBalanceRecognizedLossOnFullDisposalGroupII number optional

  Recognized loss on full disposal for Group II fixed assets.

  range: 0–∞
• fixedAssetGroupBalanceRecognizedLossOnFullDisposalGroupIII number optional

  Recognized loss on full disposal for Group III fixed assets.

  range: 0–∞
• fixedAssetGroupBalanceRecognizedLossOnFullDisposalGroupIV number optional

  Recognized loss on full disposal for Group IV fixed assets.

  range: 0–∞
• fixedAssetGroupBalanceBelow300MciDeduction number optional

  Value of the group's (subgroup's) balance below 300 monthly calculation indices (MCI), deductible in full — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetGroupBalanceBelow300MciDeductionGroupI number optional

  Sub-300-MCI de-minimis deduction for Group I fixed assets.

  range: 0–∞
• fixedAssetGroupBalanceBelow300MciDeductionGroupII number optional

  Sub-300-MCI de-minimis deduction for Group II fixed assets.

  range: 0–∞
• fixedAssetGroupBalanceBelow300MciDeductionGroupIII number optional

  Sub-300-MCI de-minimis deduction for Group III fixed assets.

  range: 0–∞
• fixedAssetGroupBalanceBelow300MciDeductionGroupIV number optional

  Sub-300-MCI de-minimis deduction for Group IV fixed assets.

  range: 0–∞
• fixedAssetSubsequentExpenseDeduction number optional

  Subsequent expenses on fixed assets deducted directly, under paragraph 3 of Article 281 of the Tax Code — the parent line summed from the four statutory group sub-items below.

  range: 0–∞
• fixedAssetSubsequentExpenseDeductionGroupI number optional

  Directly-deducted subsequent expense for Group I fixed assets.

  range: 0–∞
• fixedAssetSubsequentExpenseDeductionGroupII number optional

  Directly-deducted subsequent expense for Group II fixed assets.

  range: 0–∞
• fixedAssetSubsequentExpenseDeductionGroupIII number optional

  Directly-deducted subsequent expense for Group III fixed assets.

  range: 0–∞
• fixedAssetSubsequentExpenseDeductionGroupIV number optional

  Directly-deducted subsequent expense for Group IV fixed assets.

  range: 0–∞
• totalFixedAssetDeduction number optional

  Total deductions for fixed assets — the parent line summed from the four statutory group sub-items below, and the figure carried into the companion Form 220.01 schedule's own fixedAssetDeduction line.

  range: 0–∞
• totalFixedAssetDeductionGroupI number optional

  Total fixed-asset deduction for Group I fixed assets.

  range: 0–∞
• totalFixedAssetDeductionGroupII number optional

  Total fixed-asset deduction for Group II fixed assets.

  range: 0–∞
• totalFixedAssetDeductionGroupIII number optional

  Total fixed-asset deduction for Group III fixed assets.

  range: 0–∞
• totalFixedAssetDeductionGroupIV number optional

  Total fixed-asset deduction for Group IV fixed assets.

  range: 0–∞
• leasedFixedAssetSubsequentExpenseDeduction number optional

  Subsequent expenses on leased fixed assets deductible under Article 281 of the Tax Code — the only line on this schedule not split by statutory fixed-asset group, printed as a single ungrouped amount box on the form.

  range: 0–∞