--- title: "Do I need to fill out Annex 5 to Form 200" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/nuzhno-li-zapolnyat-prilozhenie-5-k-forme-200-en source: BuhGPT --- # Do I need to fill out Annex 5 to Form 200 > **TL;DR:** In brief: appendix 5 to form 200.00 is completed only at the end of the year — when filing the declaration for the 4th quarter. In the reporting periods for the 1st, 2nd and 3rd quarters this appendix is not completed. The data in it is formed on a cumulative basis and sums up --- In brief: appendix 5 to form 200.00 is completed only at the end of the year — when filing the declaration for the 4th quarter. In the reporting periods for the 1st, 2nd and 3rd quarters this appendix is not completed. The data in it is formed on a cumulative basis and sums up the annual result, so there is no need to complete it every quarter — only at the end of the year, together with the declaration for the 4th quarter. Why appendix 5 is completed only at the end of the year Form 200.00 (declaration on individual income tax and social tax) is filed quarterly, but appendix 5 to it has an annual logic. The indicators reflected in it are calculated on a cumulative basis for the entire tax year and are intended to sum up the annual result. That is exactly why: - for the 1st, 2nd and 3rd quarters appendix 5 is not completed and not filed; - for the 4th quarter the appendix is completed and filed together with the main form 200.00; - the appendix is an integral part of the annual declaration and is not filed separately from it. This approach corresponds to the general principle of constructing tax reporting forms in Kazakhstan, where some appendices are quarterly in nature, and some are only annual, summing up the result for the tax period. How this looks in practice when filing tax reporting form 200 When preparing the declaration during the year, the accountant works with those appendices that relate to the corresponding quarter. Appendix 5 at this moment remains empty and is not included in the report. And only when preparing the reporting for the 4th quarter, when the tax year is closed, appendix 5 is completed and submitted as part of form 200.00. - For the 1st quarter — you prepare and file form 200.00 without appendix 5. - For the 2nd quarter — the same: appendix 5 is not completed. - For the 3rd quarter — appendix 5 is still not completed. - For the 4th quarter — you complete appendix 5 on a cumulative basis for the year and file it together with the declaration. Working with appendix 5 in 1C:Accounting for Kazakhstan In the standard configuration of 1C:Accounting for Kazakhstan, the regulated report "Declaration on individual income tax and social tax (form 200.00)" is generated taking into account the selected tax period. Practical recommendations: - when preparing the report for the 1st–3rd quarters, make sure that appendix 5 remains uncompleted — the program is guided by the selected period; - when preparing the annual report (4th quarter), check the automatic completion of appendix 5 and reconcile the data with the accounting registers; - before submission, run the built-in check of the form's control ratios — this helps to identify discrepancies before sending them to the State Revenue Committee; - make sure that the data on employees and accruals for the year are reflected correctly, since the appendix sums up specifically the annual result. If the configuration version is updated, the form and its appendices correspond to the current edition of the tax reporting form approved by the authorized body. The relevance of the form should be checked before each reporting campaign. Frequently asked questions What if appendix 5 is completed by mistake in an interim quarter? It is better not to do this — the appendix relates specifically to annual reporting, and completing it in other periods does not correspond to the logic of the form. If the appendix was nevertheless completed and filed in an interim quarter, it makes sense to check the composition of the filed declaration and, if necessary, correct the report, bringing it into line with the quarterly logic. Does appendix 5 need to be filed separately from form 200 itself? No, the appendix is filed together with the declaration for the 4th quarter as its integral part. There is no separate, independent filing of appendix 5. What if you forget to complete appendix 5 in the 4th quarter? Since the appendix belongs to the mandatory composition of the annual declaration, its absence means the report is incomplete. In this case, it is more correct to supplement the reporting by completing appendix 5 based on the year's results. Common mistakes - Completing appendix 5 in the 1st, 2nd or 3rd quarter — this does not correspond to the annual logic of the appendix. - Attempting to file appendix 5 separately from form 200.00, whereas it is part of the declaration. - Skipping the completion of appendix 5 when filing the report for the 4th quarter. - Completing the appendix without accounting for the cumulative total for the entire year. - Using an outdated form template instead of the current edition of the tax reporting form. What to check - Whether the tax period is correctly selected when generating form 200.00 (quarter or year-end total). - Whether appendix 5 is completed specifically when filing for the 4th quarter and whether it remains empty in the interim quarters. - Whether the appendix data is formed on a cumulative basis for the entire tax year. - Whether the form's control ratios match during the built-in check in 1C. - Whether the edition of the form 200.00 template and its appendices is current for the present reporting campaign. - Whether appendix 5 is filed as part of the declaration and not as a separate file. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_