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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF TAJIKISTAN

of August 29, 2001 No. 124

About approval of the Instruction about procedure for filling with business entities of forms of quarter and annual accounting records

1. Approve for submission of annual and quarter accounting records by legal entities (except budget, credit institutes and insurance bodies) standard forms (appendix 1 to this order) and the Instruction after their filling (appendix 2 to this order).

2. Annual and quarter accounting records are submitted without fail in amount, addresses and in the terms determined by Items 29, of 30, 86 and 87 Provisions by financial accounting and accounting records in the Republic of Tajikistan, RT approved by the order of the Ministry of Finance of December 30, 1999 No. 163.

3. Declare invalid the order of the Ministry of Finance of the Republic of Tajikistan of October 8, 1997 No. 91.

This order becomes effective from annual accounting records for 2001.

 

Minister S. Nadzhmuddinov

 

Appendix No. 2

to the order of the Ministry of Finance of the Republic of Tajikistan of August 29, 2001 No. 124

The instruction about procedure for filling with business entities of forms of quarter and annual accounting records

I. GENERAL PROVISIONS

1.1. The companies and the organizations (further the companies) provide to the corresponding users information accounting records in quarter and following the results of work in year.

The represented accounting records shall correspond on amount, forms of appendices, reliability, completeness, materiality, neutrality, comparability and comparability to requirements of regulations of the Ministry of Finance of the Republic of Tajikistan.

In case of development and acceptance of forms observance of the following conditions is necessary:

codes of final lines and codes of lines of Sections and groups of balance sheet items, provided in sample of its form shall be kept;

the separate indicators included in ф.№5 according to form sample are allowed to be presented in the form of independent forms of accounting records or to include in the explanatory note;

on forms of accounting records availability of the following data is obligatory: name of component;

specifying of reporting date or the accounting period for which accounting records are constituted ("on ____ 200 __", "for _____ 200 __");

the company, the organization - (full name of the legal entity according to the constituent documents registered in accordance with the established procedure is specified);

the identification taxpayer number (ITN) - (identification taxpayer number appropriated by tax authority in accordance with the established procedure is specified);

type of activity - (the type of activity which is recognized the basic according to requirements of the regulating documents approved by the State committee of statistics of the Republic of Tajikistan is specified);

form of business / pattern of ownership (form of business of the companies according to the Qualifier of forms of business of business entities (KOPF) and property code on the Qualifier of Patterns of Ownership (QPO) is specified;

unit of measure - (the format of representation of numerical indicators is specified: in somoni - code on OKEI 384),

the address - (the complete postal address of the company is specified);

approval date (the established date for quarter and annual accounting records is specified);

date of sending / acceptance - (specific date of the mailing of accounting records or date of its actual transfer on accessory is specified).

Data in forms are provided in somoni without decimal signs.

Business entities shall adhere accepted by them in accordance with the established procedure content and forms of accounting records of one accounting year to another.

In case of reporting preparation it is necessary to consider that:

date as of which the business entity shall constitute accounting records - the last calendar day of the accounting period is considered reporting, i.e. all economic activities shall be reflected in annual accounts for December 31;

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