ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2018 No. 98

About approval of Rules of the organization and conducting tax accounting by individual entrepreneurs to whom according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" the obligation on financial accounting and financial reporting preparation is not assigned

According to item 4 of article 190 of the Tax Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of the organization and conducting tax accounting by individual entrepreneurs to whom according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" the obligation on financial accounting and financial reporting preparation is not assigned.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to the list according to appendix to this order.

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.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 98

Rules of the organization and conducting tax accounting by individual entrepreneurs to whom according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" the obligation on financial accounting and financial reporting preparation is not assigned

Chapter 1. General provisions

1. These rules of the organization and conducting tax accounting by individual entrepreneurs to whom according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" the obligation on financial accounting and financial reporting preparation is not assigned (further - Rules) are developed according to item 4 of article 190 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code), and also according to Item 2 of article 2 of the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" (further - the Law).

2. Action of these rules extends to individual entrepreneurs who according to Item 2 of article 2 of the Law do not perform financial accounting and financial reporting preparation (further - the individual entrepreneur).

3. Rules provide procedure for the organization and conducting tax accounting, form of source accounting documents, requirements to creation and storage of source accounting documents.

Chapter 2. Procedure for the organization of tax accounting

4. The individual entrepreneur provides the organization of tax accounting, including creation, storage of source accounting documents, and also carrying out inventory count.

5. Transactions and events are reflected in tax accounting with reinforcement of originals of source accounting documents.

6. The individual entrepreneur provides accounting of transactions and money in cash desk. Accounting of transactions and money in cash desk is performed by the individual entrepreneur independently and (or) person cashier authorized by the individual entrepreneur.

7. Determination of the workers having right to sign of source accounting documents affirms documentary in writing. At the same time the hierarchy of right to sign depending on the position held by the worker, the sizes of sums of money, coverage and essence of transaction is established by the individual entrepreneur.

In the absence of the above-stated document responsibility for right to sign of source accounting documents and correctness of reflection of transactions in them is assigned to the individual entrepreneur.

Chapter 3. Conducting tax accounting

Paragraph 1. Accounting documentation

9. The individual entrepreneur performs conducting tax accounting according to Chapters 23 and 24 of the Tax code, and also according to these rules.

10. According to Item 2 of article 190 of the Tax Code accounting documentation of the individual entrepreneur includes:

source accounting documents;

tax forms;

tax accounting policy;

other documents which are the basis for determination of the taxation objects and (or) objects connected with the taxation and also for calculation of the tax liability.

11. When carrying out in accounting documentation of corrective records content of transaction and the reason of correction reveal. Corrective records are drawn up by the reference in any form signed by the individual entrepreneur.

Paragraph 2. Forms of source accounting documents and requirement to their creation

12. For the purpose of conducting tax accounting according to the subitem 2) of article 201 of the Tax Code by the individual entrepreneur constitutes source accounting documents.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info