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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 23, 2018 No. 213

About approval of Rules and terms of control of observance of accounting treatment, storage, assessment, further use and realization of the property turned (arrived) in property state, behind completeness and timeliness of receipt of money in the budget in case of its realization, and also the procedure for cession of property turned (arrived) in property state

(as amended of the Order of the Government of the Republic of Kazakhstan of 14.05.2021 No. 324)

According to Item 1 of article 174 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed Rules and terms of control of observance of accounting treatment, storage, assessment, further use and realization of the property turned (arrived) in property state, behind completeness and timeliness of receipt of money in the budget in case of its realization, and also the procedure for cession of property turned (arrived) in property state.

2. Declare invalid the order of the Government of the Republic of Kazakhstan of December 27, 2011 No. 1612 "About approval of Rules of control of observance of accounting treatment, storage, assessment, further use and realization of the property turned (which is subject to the address) to property of the state, behind completeness and timeliness of receipt of money in the budget in case of its realization, and also the procedure for cession of property turned (which is subject to the address) to property of the state" (SAPP of the Republic of Kazakhstan, 2012, No. 10, the Art. 203).

3. This resolution becomes effective after ten calendar days after day of its first official publication.

Prime Minister of the Republic of Kazakhstan

B. Sagintayev

Approved by the Order of the Government of the Republic of Kazakhstan of April 23, 2018 No. 213

Rules and terms of control of observance of accounting treatment, storage, assessment, further use and realization of the property turned (arrived) in property state, behind completeness and timeliness of receipt of money in the budget in case of its realization, and also the procedure for cession of property turned (arrived) in property state

Chapter 1. General provisions

1. These rules and terms of control of observance of accounting treatment, storage, assessment, further use and realization of the property turned (arrived) in property state behind completeness and timeliness of receipt of money in the budget in case of its realization, and also the procedure for cession of property turned (arrived) in property state, (further – Rules) are developed according to Item 1 of article 174 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further – the Tax code) and determine procedure and terms of control of observance of accounting treatment, storage, assessment, further use and realization of the property turned (arrived) in property state (further – property), behind completeness and timeliness of receipt of money in the budget in case of its realization, and also procedure for cession of property, turned (arrived) in property state.

2. For the purpose of ensuring control of observance of accounting treatment, storage, assessment, further use (including transfers) and realization of property behind completeness and timeliness of receipt of money in the budget from its realization, and also procedure for cession of property, bodies of state revenues exercise control:

1) in territorial authorities of authorized body on management of state-owned property (further – bodies for management of state-owned property);

2) in local executive bodies, authorized to manage municipal property (further – bodies, authorized to manage municipal property);

3) in public institutions concerning the availability, completeness and timeliness of cession of property (including physical evidences) which does not have the owner or the owner of which is unknown, or thing to which the owner refused the property right, recognized in accordance with the established procedure turned into the income of the state;

4) behind subjects (physical persons and legal entities, including the state bodies) which signed the contract for storage and realization of property according to the civil legislation of the Republic of Kazakhstan concerning storage and realization of property.

3. Control, specified in Item 2 of these rules, is made by employees of bodies of state revenues in case of presence of the representative of the checked subject not more often than 1 (one) time a year. The term of control constitutes no more than 30 (thirty) working days, and the control period no more than three years. At the same time the term of control is prolonged up to 50 (fifty) working days by the body of state revenues which appointed control.

Chapter 2. Control procedure in bodies for management of state-owned property

4. In case of control concerning completeness and timeliness of registration, storage, assessment, further use and realization of property in bodies for management of state-owned property are checked:

1) completeness of acceptance of property on accounting and its safety;

2) completeness and reliability of creation of the act of the inventory, assessment and reception-transmission of property;

3) procedure for ledger maintenance of accounting of acts of the inventory, assessment and reception-transmission of the property accepted on accounting;

4) procedure for opening of inventory counting slips, and also completeness and accuracy of the data of inventory counting slips;

5) observance of procedure for the organization of auctions for realization of property;

6) completeness and timeliness of money transfer in the budget from realization of property;

7) timeliness and reliability of the provided data;

8) procedure for destruction of property.

5. In case of control concerning completeness and timeliness of registration, storage, assessment, further use and realization of property by bodies for management of state-owned property the following documents are submitted:

1) copies of writs of execution according to which the property is accepted on accounting;

2) the customs declarations declared according to customs procedure of refusal for benefit of the state;

3) the book of accounting of acts of the inventory, assessment and reception-transmission of the property accepted on accounting;

4) acts of the inventory, assessment and reception-transmission of property;

5) inventory counting slips of the property accepted on accounting under the act of the inventory, assessment and reception-transmission of property;

6) the agreements signed with organizers of auction for realization of property and information provided together with these agreements;

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