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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 to subjects of small business on the basis of the patent, the simplified declaration or with use of special mobile application

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 08.10.2021 No. 1040)

According to Item 7 of article 190 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed form of tax accounting policy for the individual entrepreneurs applying special tax regimes to subjects of small business on the basis of the patent, the simplified declaration or with use of special mobile application.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2015 No. 86 "About approval of form of tax accounting policy for the taxpayers applying special tax regime to subjects of small business, the special tax regime for country or farms" (registered in the Register of state registration of regulatory legal acts for No. 10458, published on April 17, 2015 in information system of law of Ad_let).

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 to subjects of small business on the basis of the patent, the simplified declaration or with use of special mobile application

________________________________________________________________________________
    (surname, name, middle name (in case of its availability) / 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 *

________________________________________________________________________________
                          (separate, pro rata)

4. Method of determination of cost of inventories according to Item 2 of article 203 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (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 regimes to subjects of small business on the basis of the patent, the simplified declaration or with use of special mobile application is performed in tax registers according to article 215 of the Tax Code. The individual entrepreneurs applying special tax regimes to subjects of small business on the basis of the patent or the simplified declaration, and being taxpayers on value added keep tax accounting for the Book of tax accounting for the individual entrepreneurs applying special tax regimes to subjects of small business on the basis of the patent or the simplified declaration, and being taxpayers on value added according to appendix to this form.

7. Person responsible for observance of tax accounting policy

_______________________________________________________________________________
               (surname, name, middle name (in case of its availability))

_______________________________________________________________________________
                       (name of position)

8. Acceptance date of tax accounting policy "__" __________ 20 __ years

Note:

* it is not filled with individual entrepreneurs who according to the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting do not perform financial accounting and financial reporting preparation;

** it is filled only with individual entrepreneurs who according to the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting do not perform financial accounting and financial reporting preparation;

*** it is filled in the presence of the tax registers developed by the taxpayer independently in addition to tax registers which forms are established by authorized body according to Item 1 of article 215 of the Tax Code, and also individual entrepreneurs who according to the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting do not perform financial accounting and financial reporting preparation, according to Item 2 of article 203 of the Tax Code, performing production of goods, and also chosen method of weighted average cost.

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