Kazakhstan Individual Income Tax Declaration — Schedule 220.06 (Controlled Foreign Company Taxation)

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. If the tax obligation is performed by a trust manager, this line shows the trust manager's own IIN instead.

  pattern
• taxPeriodYear integer required

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

• currentSheetNumber integer optional

  The sequential sheet number of this physical page, printed in a boxed header field on every page of this multi-page schedule (images 184-187 each show this box, top right). Not addressed by the Order's own Rules text, which describes only the two taxpayer-information lines (IIN, tax period) — modelled after the same field on the immediately preceding Form 220.04 schedule, the last sibling in this series confirmed to carry it.

  range: 1–∞
• entry1CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 1 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry1CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 1 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry1RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 1 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry1ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 1 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry1CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 1 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry1ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 1, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry1PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 1, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry1ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 1, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry1ReductionItem1Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ReductionItem2Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ReductionItem3Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ReductionItem4Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ReductionItem5Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ReductionItem6Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ReductionItem7Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ReductionItem8Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ReductionItem9Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ReductionItem10Amount number optional

  The component of entry row 1's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 1, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry1TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 1 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry1TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 1 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 1, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry1ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 1, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry1CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 1, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry2CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 2 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry2CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 2 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry2RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 2 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry2ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 2 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry2CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 2 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry2ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 2, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry2PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 2, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry2ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 2, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry2ReductionItem1Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ReductionItem2Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ReductionItem3Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ReductionItem4Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ReductionItem5Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ReductionItem6Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ReductionItem7Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ReductionItem8Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ReductionItem9Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ReductionItem10Amount number optional

  The component of entry row 2's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 2, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry2TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 2 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry2TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 2 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 2, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry2ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 2, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry2CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 2, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry3CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 3 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry3CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 3 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry3RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 3 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry3ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 3 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry3CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 3 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry3ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 3, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry3PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 3, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry3ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 3, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry3ReductionItem1Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ReductionItem2Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ReductionItem3Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ReductionItem4Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ReductionItem5Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ReductionItem6Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ReductionItem7Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ReductionItem8Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ReductionItem9Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ReductionItem10Amount number optional

  The component of entry row 3's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 3, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry3TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 3 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry3TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 3 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 3, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry3ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 3, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry3CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 3, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry4CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 4 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry4CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 4 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry4RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 4 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry4ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 4 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry4CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 4 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry4ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 4, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry4PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 4, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry4ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 4, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry4ReductionItem1Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ReductionItem2Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ReductionItem3Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ReductionItem4Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ReductionItem5Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ReductionItem6Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ReductionItem7Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ReductionItem8Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ReductionItem9Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ReductionItem10Amount number optional

  The component of entry row 4's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 4, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry4TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 4 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry4TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 4 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 4, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry4ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 4, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry4CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 4, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry5CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 5 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry5CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 5 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry5RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 5 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry5ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 5 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry5CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 5 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry5ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 5, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry5PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 5, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry5ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 5, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry5ReductionItem1Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ReductionItem2Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ReductionItem3Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ReductionItem4Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ReductionItem5Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ReductionItem6Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ReductionItem7Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ReductionItem8Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ReductionItem9Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ReductionItem10Amount number optional

  The component of entry row 5's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 5, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry5TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 5 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry5TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 5 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 5, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry5ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 5, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry5CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 5, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry6CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 6 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry6CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 6 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry6RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 6 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry6ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 6 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry6CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 6 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry6ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 6, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry6PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 6, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry6ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 6, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry6ReductionItem1Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ReductionItem2Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ReductionItem3Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ReductionItem4Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ReductionItem5Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ReductionItem6Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ReductionItem7Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ReductionItem8Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ReductionItem9Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ReductionItem10Amount number optional

  The component of entry row 6's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 6, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry6TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 6 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry6TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 6 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 6, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry6ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 6, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry6CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 6, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry7CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 7 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry7CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 7 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry7RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 7 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry7ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 7 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry7CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 7 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry7ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 7, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry7PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 7, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry7ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 7, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry7ReductionItem1Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ReductionItem2Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ReductionItem3Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ReductionItem4Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ReductionItem5Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ReductionItem6Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ReductionItem7Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ReductionItem8Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ReductionItem9Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ReductionItem10Amount number optional

  The component of entry row 7's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 7, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry7TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 7 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry7TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 7 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 7, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry7ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 7, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry7CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 7, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry8CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 8 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry8CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 8 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry8RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 8 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry8ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 8 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry8CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 8 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry8ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 8, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry8PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 8, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry8ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 8, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry8ReductionItem1Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ReductionItem2Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ReductionItem3Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ReductionItem4Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ReductionItem5Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ReductionItem6Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ReductionItem7Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ReductionItem8Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ReductionItem9Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ReductionItem10Amount number optional

  The component of entry row 8's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 8, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry8TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 8 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry8TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 8 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 8, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry8ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 8, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry8CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 8, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry9CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 9 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry9CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 9 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry9RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 9 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry9ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 9 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry9CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 9 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry9ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 9, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry9PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 9, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry9ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 9, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry9ReductionItem1Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ReductionItem2Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ReductionItem3Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ReductionItem4Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ReductionItem5Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ReductionItem6Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ReductionItem7Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ReductionItem8Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ReductionItem9Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ReductionItem10Amount number optional

  The component of entry row 9's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 9, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry9TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 9 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry9TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 9 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 9, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry9ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 9, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry9CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 9, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry10CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 10 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry10CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 10 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry10RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 10 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry10ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 10 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry10CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 10 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry10ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 10, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry10PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 10, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry10ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 10, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry10ReductionItem1Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ReductionItem2Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ReductionItem3Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ReductionItem4Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ReductionItem5Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ReductionItem6Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ReductionItem7Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ReductionItem8Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ReductionItem9Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ReductionItem10Amount number optional

  The component of entry row 10's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 10, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry10TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 10 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry10TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 10 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 10, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry10ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 10, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry10CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 10, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry11CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 11 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry11CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 11 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry11RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 11 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry11ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 11 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry11CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 11 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry11ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 11, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry11PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 11, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry11ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 11, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry11ReductionItem1Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ReductionItem2Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ReductionItem3Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ReductionItem4Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ReductionItem5Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ReductionItem6Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ReductionItem7Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ReductionItem8Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ReductionItem9Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ReductionItem10Amount number optional

  The component of entry row 11's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 11, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry11TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 11 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry11TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 11 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 11, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry11ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 11, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry11CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 11, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry12CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 12 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry12CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 12 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry12RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 12 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry12ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 12 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry12CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 12 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry12ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 12, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry12PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 12, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry12ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 12, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry12ReductionItem1Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ReductionItem2Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ReductionItem3Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ReductionItem4Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ReductionItem5Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ReductionItem6Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ReductionItem7Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ReductionItem8Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ReductionItem9Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ReductionItem10Amount number optional

  The component of entry row 12's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 12, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry12TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 12 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry12TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 12 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 12, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry12ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 12, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry12CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 12, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry13CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 13 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry13CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 13 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry13RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 13 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry13ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 13 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry13CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 13 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry13ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 13, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry13PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 13, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry13ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 13, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry13ReductionItem1Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ReductionItem2Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ReductionItem3Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ReductionItem4Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ReductionItem5Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ReductionItem6Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ReductionItem7Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ReductionItem8Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ReductionItem9Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ReductionItem10Amount number optional

  The component of entry row 13's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 13, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry13TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 13 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry13TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 13 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 13, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry13ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 13, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry13CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 13, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry14CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 14 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry14CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 14 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry14RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 14 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry14ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 14 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry14CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 14 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry14ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 14, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry14PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 14, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry14ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 14, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry14ReductionItem1Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ReductionItem2Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ReductionItem3Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ReductionItem4Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ReductionItem5Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ReductionItem6Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ReductionItem7Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ReductionItem8Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ReductionItem9Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ReductionItem10Amount number optional

  The component of entry row 14's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 14, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry14TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 14 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry14TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 14 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 14, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry14ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 14, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry14CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 14, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry15CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 15 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry15CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 15 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry15RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 15 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry15ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 15 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry15CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 15 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry15ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 15, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry15PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 15, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry15ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 15, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry15ReductionItem1Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ReductionItem2Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ReductionItem3Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ReductionItem4Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ReductionItem5Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ReductionItem6Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ReductionItem7Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ReductionItem8Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ReductionItem9Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ReductionItem10Amount number optional

  The component of entry row 15's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 15, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry15TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 15 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry15TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 15 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 15, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry15ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 15, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry15CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 15, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry16CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 16 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry16CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 16 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry16RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 16 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry16ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 16 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry16CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 16 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry16ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 16, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry16PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 16, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry16ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 16, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry16ReductionItem1Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ReductionItem2Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ReductionItem3Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ReductionItem4Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ReductionItem5Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ReductionItem6Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ReductionItem7Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ReductionItem8Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ReductionItem9Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ReductionItem10Amount number optional

  The component of entry row 16's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 16, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry16TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 16 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry16TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 16 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 16, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry16ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 16, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry16CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 16, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry17CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 17 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry17CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 17 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry17RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 17 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry17ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 17 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry17CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 17 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry17ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 17, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry17PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 17, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry17ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 17, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry17ReductionItem1Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ReductionItem2Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ReductionItem3Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ReductionItem4Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ReductionItem5Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ReductionItem6Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ReductionItem7Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ReductionItem8Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ReductionItem9Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ReductionItem10Amount number optional

  The component of entry row 17's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 17, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry17TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 17 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry17TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 17 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 17, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry17ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 17, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry17CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 17, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry18CfcName string optional

  The name of the controlled foreign company (КИК) or its permanent establishment (ПУ КИК) reported in entry row 18 (column B), per Item 36(2) of the Order's own Rules. The definitions of КИК and ПУ КИК are given in Article 332 of the Tax Code, not reproduced here. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry18CountryCode string optional

  The code of the country in which the CFC or its PE reported in entry row 18 is created (incorporated) and tax-resident (column C), per Item 36(3) of the Order's own Rules. If the CFC/PE is created in one country but tax-resident in another, this column carries the country of creation/incorporation. Per Item 56 of the Order's own general Rules, country codes use Appendix 22 "Классификатор стран мира" (World Country Classifier, Customs Union Commission Decision No. 378) — the same classifier already used by this schedule's sibling schemas' country-code columns. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own country-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry18RegistrationNumber string optional

  The state (or tax) registration number of the CFC or PE reported in entry row 18 in its country of creation/incorporation (column D), per Item 36(4) of the Order's own Rules. If the CFC/PE holds both a state and a tax registration number, this column carries the tax registration number. This column falls on image 182 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

• entry18ParticipationCoefficient number optional

  The overall coefficient of the resident taxpayer's direct, indirect, or constructive participation in, or control of, the CFC/PE reported in entry row 18 (column E), determined per paragraph 8 of Article 335 of the Tax Code when the resident holds or controls it directly, indirectly, or constructively, itself or through a controlled person, per Item 36(5) of the Order's own Rules. Modelled as a percentage (0-100); this column falls on image 182 of the reference specimen, which this cycle could not visually confirm, so the exact printed box format (percentage vs. a raw fraction) is not independently verified — see this document's own VERIFICATION.md.

  range: 0–100
• entry18CurrencyCode string optional

  The code of the currency of the financial profit reported in column G for entry row 18 (column F), per Item 36(6) and Item 55 of the Order's own Rules — Appendix 23 "Классификатор валют" (Currency Classifier, Customs Union Commission Decision No. 378), the same classifier already used by this schedule's sibling schemas' currency-code columns. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm; unlike the sibling schedules' own currency-code columns (visually confirmed as exactly 3 boxed digits), this cycle cannot assert the same fixed digit count for this specific field, so no pattern constraint is applied — see this document's own VERIFICATION.md.

• entry18ProfitBeforeTaxAmount number optional

  The positive value of the financial profit before taxation of the CFC or PE reported in entry row 18, determined per paragraphs 2 and 3 of Article 335 of the Tax Code, in foreign currency (column G), per Item 36(7) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry18PriorPeriodLossAmount number optional

  The amount of losses of the CFC or PE reported in entry row 18, arising in the two tax periods immediately preceding the reporting period, per paragraph 1 of Article 339 of the Tax Code (column H). Reduced losses are not carried into subsequent periods, and a resident may not use the losses of a CFC/PE registered in a preferentially-taxed state, per Item 36(8) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry18ReductionTotalAmount number optional

  The total amount of reductions made from the financial profit of the CFC or PE reported in entry row 18, per paragraph 5 of Article 335 of the Tax Code, in foreign currency (column I), provided the resident taxpayer holds the supporting documents specified in paragraph 11 of Article 335 of the Tax Code. A resident may not apply paragraph 5 of Article 335 to a CFC/PE registered in a preferentially-taxed state; if the taxpayer does not apply paragraph 4 of Article 297 of the Tax Code, this column reads "0". Per Item 36(9) of the Order's own Rules. This column falls on image 183 of the reference specimen, which this cycle could not visually confirm — see this document's own VERIFICATION.md.

  range: 0–∞
• entry18ReductionItem1Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 1) of paragraph 5 of Article 335 of the Tax Code (column I-1), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ReductionItem2Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 2) of paragraph 5 of Article 335 of the Tax Code (column I-2), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 184 of the reference specimen (форма 220.06 стр.03), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ReductionItem3Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 3) of paragraph 5 of Article 335 of the Tax Code (column I-3), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ReductionItem4Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 4) of paragraph 5 of Article 335 of the Tax Code (column I-4), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 185 of the reference specimen (форма 220.06 стр.04), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ReductionItem5Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 5) of paragraph 5 of Article 335 of the Tax Code (column I-5), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ReductionItem6Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 6) of paragraph 5 of Article 335 of the Tax Code (column I-6), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ReductionItem7Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 7) of paragraph 5 of Article 335 of the Tax Code (column I-7), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ReductionItem8Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 8) of paragraph 5 of Article 335 of the Tax Code (column I-8), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ReductionItem9Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 9) of paragraph 5 of Article 335 of the Tax Code (column I-9), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ReductionItem10Amount number optional

  The component of entry row 18's total reduction (column I) attributable specifically to subparagraph 10) of paragraph 5 of Article 335 of the Tax Code (column I-10), per Item 36(9) of the Order's own Rules. This column is visually confirmed on image 188 of the reference specimen (форма 220.06 стр.07), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ProfitAfterReductionsAmount number optional

  The financial profit of the CFC or PE reported in entry row 18, before taxation, after accounting for the reductions (column I) and the losses arising in the two preceding periods (column H), in foreign currency (column J). Per Item 36(10) of the Order's own Rules, determined as the difference between columns G, H, and I (column G − column H − column I). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry18TaxableProfitForeignAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 18 that is subject to taxation in the Republic of Kazakhstan, in foreign currency (column K). Per Item 36(11) of the Order's own Rules, determined as the product of columns J and E (column J × column E). This column is visually confirmed on image 186 of the reference specimen (форма 220.06 стр.05), read directly off the rendered page at zoom.

  range: 0–∞
• entry18TaxableProfitNationalAmount number optional

  The positive value of the financial profit of the CFC or PE reported in entry row 18 that is subject to taxation in the Republic of Kazakhstan, as reported in column K and recalculated into national currency per paragraph 7 of Article 335 of the Tax Code (column L), per Item 36(12) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.045 of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ForeignTaxAccruedAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 18, computed per paragraph 4 of Article 346 of the Tax Code, in foreign currency (column M), provided the resident taxpayer holds the supporting documents specified in that paragraph. Determined per Article 332 of the Tax Code using the effective rate under the second paragraph of subparagraph 18) of paragraph 3 of Article 332; includes tax withheld at source in the reporting period where the CFC/PE's pre-tax financial profit already included income taxed at source in the current or a preceding period. Per Item 36(13) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry18ForeignTaxPaidAmount number optional

  The amount of profit tax (foreign income tax) on the pre-tax financial profit of the CFC or PE reported in entry row 18, computed per paragraph 4 of Article 346 of the Tax Code using the effective rate under the third paragraph of subparagraph 18) of paragraph 3 of Article 332, and actually paid in the foreign state for the reporting period, in foreign currency (column N), provided the resident taxpayer holds the supporting documents specified in paragraph 4 of Article 346. If this amount differs from column M, this column carries the amount actually paid; if the CFC/PE's financial profit was taxed in two or more foreign states, this column carries only the paid amount for the state with the highest effective rate among them. Per Item 36(14) of the Order's own Rules. This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞
• entry18CreditableTaxAmount number optional

  The amount of profit tax subject to credit against Kazakhstan individual income tax for the CFC/PE reported in entry row 18, per paragraph 4 of Article 346 of the Tax Code, in national currency, provided the resident taxpayer holds documents supporting the amounts in columns M and N (column O). This column carries the lesser of columns M and N, recalculated into national currency using the average market exchange rate for the reporting period (when column M's amount applies) or the market exchange rate on the day the foreign profit tax in column N was paid (when column N's amount applies). A resident may not apply paragraph 4 of Article 346 to a CFC/PE registered in a preferentially-taxed state. Per Item 36(15) of the Order's own Rules. The total of this column across all entry rows carries forward to line 220.01.058 I of the sibling worldwide-income/tax-computation schedule (kz/kgd/individual-income-tax-declaration-schedule-220-01). This column is visually confirmed on image 187 of the reference specimen (форма 220.06 стр.06), read directly off the rendered page at zoom.

  range: 0–∞