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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2018 No. 97

About approval of form of tax accounting policy for the individual entrepreneurs applying special tax regimes on the basis of the patent or the simplified declaration

1. Approve the enclosed form of tax accounting policy for the individual entrepreneurs applying special tax regimes on the basis of the patent or the simplified declaration.

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (to Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 97

form

Tax accounting policy for the individual entrepreneurs applying special tax regimes on the basis of the patent or the simplified declaration

__________________________________________________________________________

(First name, middle initial, last name (if it is specified in the identity document) / the name of the taxpayer)

1. Individual Identification Number (IIN)

__________________________________________________________________________

2. Types of the performed activities

__________________________________________________________________________

__________________________________________________________________________

3. Reference method on account of the value added tax (VAT) *

__________________________________________________________________________

                         (separate, pro rata)

4. Method of determination of cost of inventories according to Item 2 of Article 203

Tax code ** ________________________

5. The list of tax registers which forms are developed independently ***

1) _________________________________________________________________________

2) _________________________________________________________________________

3) _________________________________________________________________________

6. Conducting tax accounting by the individual entrepreneurs applying special tax regime on the basis of the patent (note X in the corresponding cell):

1) according to the Book of tax accounting for the individual entrepreneurs applying special tax regime on the basis of the patent, and not being taxpayers on value added according to appendix 1 to this form;

2) according to the Book of tax accounting for the individual entrepreneurs applying special tax regime on the basis of the patent, and being taxpayers on value added according to appendix 2 to this form;

3) maintaining the sheet of accounting of obligations on payment for issues to the environment according to appendix 3 to this form.

7. Person responsible for observance of tax accounting policy:

_______________________________________________________________________________

(surname, name, middle name (if it is specified in the identity document))

_______________________________________________________________________________

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