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I.O.'S ORDER OF THE MINISTER OF DIGITAL DEVELOPMENT, INNOVATIONS AND AEROSPACE INDUSTRY OF THE REPUBLIC OF KAZAKHSTAN

of July 29, 2019 No. 181/Tax Code

About approval of rules of forming of rates

(as amended on 08-04-2021)

According to the subitem 5) article 8 of the Law of the Republic of Kazakhstan of December 27, 2018 "About natural monopolies", PRIKAZYVAYU:

1. Approve the enclosed Rules of forming of rates.

2. To provide to committee of telecommunications of the Ministry of digital development, innovations and aerospace industry of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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 the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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 digital development, innovations and the aerospace industry 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 Legal department of the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. To impose control of execution of this order on the supervising vice-minister of digital development, innovations and the aerospace industry of the Republic of Kazakhstan.

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

Acting Minister of digital development, innovations and aerospace industry of the Republic of Kazakhstan

M. Nurguzhin

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

Approved by the Order of the Minister of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of July 29, 2019 No. 181/Tax Code

Rules of forming of rates

Chapter 1. General provisions

1. Rules of forming of rates (further - Rules) are developed according to the subitem 5) of article 8 of the Law of the Republic of Kazakhstan of December 27, 2018 "About natural monopolies" (further - the Law) and determine:

1) the mechanism of calculation of rate taking into account methods of tariff regulation of spheres of natural monopolies;

2) approval procedure of the temporary compensating rate;

3) rate approval procedure in the simplified procedure;

4) approval procedure of investing program and its change;

5) procedure for conducting separate accounting of the income, costs and the involved assets by each type of regulated services and in general on the activities which are not relating to regulated services;

6) procedure for determination of admissible profit level of the subject of natural monopoly;

7) procedure for change of the authorized body of rate approved by department before the expiration of its effective period;

8) the list of the costs considered and not considered in rate, procedure for restriction of the sizes of the costs considered in rate;

9) forms of projects of rate, the tariff estimate, investing program, performance reports of the approved tariff estimate, of execution of the approved investing program;

2. These rules extend to subjects of the natural monopolies rendering services in provision in property employment (lease) or use of the cable sewerage (further - Subjects).

3. In these rules the following basic concepts are used:

1) the accounting period - the financial year preceding date of application for approval or change of rates for services in provision in use of the cable sewerage for which the subject of natural monopoly has data of the separate cost accounting and the involved assets on regulated types of service (works);

2) investing program - the actions plan on attachment and return of the funds allocated for expansion, upgrade, reconstruction, updating, maintenance of the existing assets and creation of new assets of the subject of natural monopoly for the purpose of receipt of the technical and economic and (or) ecological effects expressed in achievement of target indicators of investing program or preserving indicators of activities of the subject of natural monopoly at the existing level;

3) the cable sewerage - set of the underground pipelines and wells intended for laying, installation and maintenance of cables of communication;

4) average quantity cable places in the channel of the cable sewerage - the indicator determining the average number of places occupied by cables in the channel of the cable sewerage;

5) cable place - the place taken by cable in the channel of the cable sewerage (regardless of section);

6) demand coefficient - the coefficient determining the need for the cable sewerage of the subject of natural monopoly third parties (organizations), including, telecom operators (further - third parties);

7) the request - the appeal of the subject of natural monopoly to department of authorized body about approval of rate;

8) natural monopoly - market situation of goods, works, services in case of which creation of competitive conditions for satisfaction of demand for certain type of goods, works, services is impossible or economically inexpedient owing to technology features of production and provision of this type of goods, works, services;

9) method of tariff regulation of the sphere of natural monopoly - the method applied when forming rate;

10) the subject of natural monopoly - the individual entrepreneur or the legal entity providing to consumers regulated services;

11) admissible profit level - the profit considered when forming rate, determined taking into account book or revaluated value of the assets of the Subject involved by provision of regulated service, rates arrived, and amount of the means necessary for realization of the approved investing program, and calculated according to procedure for determination of admissible profit level of the Subject;

12) rate - monetary value of cost of regulated service;

13) the tariff income - the income of the Subject from regulated services in rate;

14) costly method of tariff regulation - method of forming of rate depending on item by item certain, economically reasonable costs and profit of the subject of natural monopoly;

15) the stimulating method of tariff regulation - method of forming of rate depending on observance of indicators of quality and reliability of regulated services and achievement of performance indicators of activities of subjects of natural monopolies;

16) the tariff estimate - the list of the income, expenses and amounts of the provided regulated service in the form approved by department of authorized body;

17) the consumer - the physical person or legal entity using or intending to use regulated services;

18) the temporary compensating rate - the rate approved by department of authorized body for certain term for the purpose of return of means to consumers;

19) temporary decreasing coefficient - the size approved by department of authorized body and applied to rate for the purpose of protection of consumer interests and the subject of natural monopoly;

20) authorized body - the state body performing management in the respective spheres of natural monopolies.

Other concepts and terms used in these rules are applied according to the legislation of the Republic of Kazakhstan on natural monopolies.

Chapter 2. The mechanism of calculation of rate taking into account methods of tariff regulation of spheres of natural monopolies

Paragraph 1. Main methods of tariff regulation

4. When forming rate for regulated services of subjects of natural monopolies in the field of communication the following methods of tariff regulation are applied:

1) costly;

2) stimulating.

Taking into account absence in industries of communication of subjects of natural monopolies of low power, tariff regulation using indexation method in the field of communication it is not applied.

5. The method of tariff regulation of the sphere of natural monopoly is applied in case of observance in total of the following conditions:

1) economic and technology readiness of the Subject for application of the corresponding method of tariff regulation of the sphere of natural monopoly;

2) non-admissions of assignment on the Subject and consumers of obligations which cannot be executed by them.

6. The rate is calculated by the costly or stimulating method of tariff regulation which affirms by determination of economically reasonable costs and profit, except for of approval of rate, in the simplified procedure for the Subjects created for the first time, rendering new regulated service (new regulated services) or acquiring (building) new objects and (or) sites if the applicable fare is approved separately on objects and (or) sites for which the rate affirms for the term of no more than one year.

7. The project of rate, tariff estimates and performance reports of tariff estimates is created in form according to appendix 1 to these rules.

The performance report of the tariff estimate on regulated services is created in form according to appendix 2 to these rules.

Paragraph 2. The mechanism of calculation of rates in the field of natural monopolies in the field of communication using costly method of tariff regulation

8. Forming of rate using costly method of tariff regulation provides:

1) restriction of types and the sizes of the costs considered in rate taking into account their economic justification;

2) application of technical and technology expense rates of raw materials, materials, fuel, energy in case of their availability, normative technical losses, the normative number of personnel determined on the basis of the standard regulations and standard rates existing in communication industry;

3) approval of the tariff estimate with breakdown by years;

4) application of rectilinear accrual method of depreciation;

5) carrying out purchases by the Subject according to article 23 of the Law and rules of implementation of activities by subjects of natural monopolies;

6) determination of admissible profit level taking into account book or revaluated value of the assets of the Subject involved by provision of regulated service, and rate of the profit calculated by the method determined by department of authorized body and amount of the means necessary for realization of the approved investing program;

7) approval of investing program;

8) approval of the temporary compensating rate for non-execution of cost items of the approved tariff estimate, inappropriate use of means of the depreciation charges and actions of the approved investing program.

9. Forming of rates for regulated services on the basis of costly method is performed according to historically developed data. The monthly rate for 1 km cable place is determined by the following formula:

Формула 1 к Приказу от 29.07.2019 №181НК

where:

EZ - the expenses of the subject of natural monopoly for the accounting period connected with operation of the cable sewerage leased according to separate accounting taking into account requirements of the Special procedure, tenge;

LKA - extent cable place, leased in the cable sewerage of subject of natural monopoly, km;

RBZAKAN - regulated base of the involved assets of the subject of natural monopoly on the cable sewerage, the handed-over lease according to separate accounting by the end of the reporting period, tenge;

The joint venture - profit rate on RBZAKAN, %;

D - Demand coefficient.

10. The demand coefficient depending on the region of finding of the leasable cable sewerage is calculated according to the subject of natural monopoly for the accounting period separately for the cities of republican value and separately for other settlements and is determined by the following formula:

Формула 2 к Приказу от 29.07.2019 №181НК

where:

Krg - the coefficient determining share of cumulative leased part of the cable sewerage in general network of the cable sewerage of the subject of natural monopoly in the cities of republican value or other settlements;

KKZ - the coefficient determining share of cumulative leased part of the cable sewerage in the general extent of the cable sewerage of the subject of natural monopoly in the territory of the Republic of Kazakhstan which is determined in the following formula.

Формула 3 к Приказу от 29.07.2019 №181НК

where:

LO - the total length of the cable sewerage of the subject of natural monopoly in the cities of republican value or other settlements, kanalo/km;

LA - the cumulative extent of the cable sewerage leased in the cities of republican value or other settlements, kanalo/km.

Формула 4 к Приказу от 29.07.2019 №181НК

where:

LKZO - the extent of all cable sewerage of the subject of natural monopoly, kanalo/km;

LKZA - the cumulative extent of the cable sewerage leased kanalo/km.

Calculation of the actual monthly payment for provision in use cable place in the cable sewerage is determined by the extent of Lfakt (km) by the following formula:

Формула 5 к Приказу от 29.07.2019 №181НК

Lfakt - the actual extent, the laid cable in the channel of the cable sewerage the leased third party at the subject of natural monopoly, km.

Paragraph 3. The mechanism of calculation of rates in the field of natural monopolies in the field of communication using the stimulating method of tariff regulation

11. Forming of rate using the stimulating method of tariff regulation provides:

1) restriction of types and the sizes of the costs considered in rate taking into account their economic justification;

2) application of technical and technology expense rates of raw materials, materials, fuel, energy in case of their availability, normative technical losses, the normative number of personnel determined on the basis of the standard regulations and standard rates existing in communication industry.

Action of this subitem is applied in case of approval of rate in case of transition from costly method of tariff regulation to the stimulating method of tariff regulation;

3) determination of controlled and uncontrollable costs;

4) approval of the temporary compensating rate for non-execution of actions of the approved investing program and uncontrollable costs;

5) determination of profit taking into account return of the invested capital and rates of return the invested capitals of also book value of the assets of the Subject involved by provision of regulated service, and rate of the profit calculated by the method determined by authorized body;

6) measure definition of quality and reliability of regulated services;

7) measure definition of efficiency of activities of Subjects;

8) application of rectilinear accrual method of depreciation;

9) approval of investing program.

12. No. 119/Tax Code is excluded according to the Order of the Minister of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of 08.04.2021

Chapter 3. Approval procedure of the temporary compensating rate

13. The basis of approval of the temporary compensating rate is:

1) exceeding of rate;

2) inappropriate use of means of the depreciation charges;

3) non-execution of actions of the approved investing program, the following cases considered in rate, except for:

decrease in the amounts which entailed short-reception of the means provided in the approved tariff estimate on realization of the approved investing program. At the same time the amount of the half-received income proportional to decrease in amounts is excluded from the total amount of non-execution of actions of the approved investing program, on the remained amount of the unreasonable income department authorized body enters the temporary compensating rate;

the economy of money which developed by results of the carried-out competitive (tender) procedures;

economy of costs in connection with introduction of more effective methods and technologies;

4) non-execution of cost items of the approved tariff estimate more than for 5 percent from the sizes provided by the approved tariff estimate, except for the following cases:

economy of costs in connection with application of more effective methods and technologies, implementation of the actions plan on energy saving and increase in energy efficiency developed following the results of energy audit, holding actions for decrease in normative technical losses;

economy of costs in connection with decrease in amounts of regulated services in the reasons which are not depending on the Subject. At the same time the amount of the half-received income proportional to decrease in amounts is excluded from the total amount of non-execution of the approved tariff estimate, on the remained amount of the unreasonable income department of authorized body enters the temporary compensating rate;

the economy of money which developed by results of the carried-out competitive (tender) procedures.

14. The subject represents to department of authorized body the materials confirming itemized economy of costs with appendix of the materials confirming the actual use of the specified economy, and (or) reducing amounts of the rendered regulated services:

protocols of the tender (tender) committees;

acts of reconciliations with consumers of amounts of the rendered regulated services and the exposed invoices for payment, except for utilities in spheres of natural monopolies on which the register of amounts of consumption of regulated services with indication of amounts and amount dues is provided;

the documents confirming the data of the Subject on the actual amounts of the rendered regulated services requested from state body and (or) local executive body;

conclusions about implementation by the Subject of new methods and technologies of provision of regulated services.

15. The temporary compensating rate affirms authorized body by results:

1) checks of activities of the Subject;

2) the annual analysis of performance reports of the approved tariff estimate, about execution of the approved investing program, represented by the Subject.

16. For confirmation of the facts taking into account the requirement of the subitem 22) Item 2 of article 26 of the Law specified Item 13 of these rules, department of authorized body requests from the Subject necessary information with establishment of term, but at least five working days.

At the same time the term of consideration of the report stops before receipt of necessary information with the notification on it of the Subject.

17. Information which is trade secret is not the basis for refusal in its provision to department of authorized body, at the same time interested persons by provision of information specify the exhaustive list of the data which are trade secret or attach the copy of the act of the interested person of approval of the list of the data which are trade secret.

18. The temporary compensating rate affirms taking into account base rate of National Bank of the Republic of Kazakhstan on the date of decision making.

19. Introduction of the temporary compensating rate is performed from the first day of the second month following after month of conducting check, the analysis of execution by the Subject of the tariff estimate and (or) information analysis of the Subject about execution of investing program.

20. The subject informs the consumer information on approval of the temporary compensating rate not later than 10 calendar days before introduction it in action.

21. Monthly, during action of the temporary compensating rate the Subject informs consumers information on decrease in rate in the form of the note to the cost of regulated service in the payment document about payment of utilities.

In the note to the cost of regulated service information on decrease in rate with indication of the amount of return of means to consumers with reference to the decision of department of authorized body on approval is specified

the temporary compensating rate, placed on Internet resource of authorized body.

22. The decision of department of authorized body on approval of the temporary compensating rate is drawn up by the order of authorized body. Information on the made decision is placed on Internet resource of authorized body.

23. During action of the temporary compensating rate the Subject can address to department of authorized body with the request for approval of new rate according to the Law.

At the same time the income accepted in reasons for level of new rate decreases by the amount of unreasonably gained income taking into account base rate of National Bank of the Republic of Kazakhstan on the date of decision making minus already compensated by the Subject to consumers of its regulated services.

For the Subject realizing investing program and raising borrowed funds of credit institutions on which obligations are directly connected with the rating of the Subject the amounts received as a result of non-execution of the tariff estimate and (or) investing program are considered by consideration of the change order of level of rate by reduction of revenues.

At the same time, separately in the tariff estimate the amount of non-execution of the tariff estimate and (or) investing program is specified.

By consideration of authorized body of the request of the Subject by department for approval of new rate, department of authorized body in case of identification of the amount of the unreasonable income taking into account base rate of National Bank of the Republic of Kazakhstan, excludes it from the income accepted in reasons for level of new rate.

In case of refusal department of authorized body in approval of new rate and identification of the amount of the unreasonable income taking into account base rate of National Bank of the Republic of Kazakhstan, department of authorized body makes the decision on approval of the temporary compensating rate.

24. The temporary compensating rate is not applied in case of full recovery by the Subject of income which is unreasonably gained by it to consumers, including by a court decision.

25. In case of total compensation of the losses caused to consumers by the Subject before the end of the period of action of the temporary compensating rate, the Subject files in department of authorized body petition for cancellation of the temporary compensating rate before the end of the period of action of the temporary compensating rate with application of documents, confirming the indemnification fact to consumers.

Department of authorized body considers the application for cancellation of the temporary compensating rate and by results of consideration makes the decision on change of the period of action of the temporary compensating rate, or notifies the Subject on refusal with indication of causes of failure, within thirty calendar days from the date of receipt of the statement.

26. In case of identification of the violations specified in Item 13 of these rules, department of authorized body determines amount of actually rendered regulated services and actually gained income for the period of the violations allowed by the Subject.

27. In the case provided by the subitem 1) of Item 13 of these rules, unreasonably gained income is determined by formula:

ND1 = (T1 - T) x V 1,

where:

ND1 - unreasonably gained income of the Subject;

T1 - the cost of the rendered services which was actually applied by the Subject, tenge;

T - the rate approved on the date of decision making, tenge;

V1-I will eat around the regulated services which are actually rendered by the Subject for the period in which violations are allowed.

28. In the case provided by the subitem 2) of Item 13 of these rules, unreasonably gained income is determined by formula:

ND2 = Anetsel,

where:

ND2 - unreasonably gained income of the Subject;

Anetsel - the means provided in the approved rate and (or) the tariff estimate at the expense of means of the depreciation charges, directed by the Subject to the purposes which are not connected with capital investments in the fixed assets used in provision of regulated services and return of principal debt on the attracted credit resources, tenge.

29. In the case provided by the subitem 3) of Item 13 of these rules, unreasonably gained income is determined by formula:

Формула 6 к Приказу от 29.07.2019 №181НК

where:

ND3 - unreasonably gained income of the Subject;

IPI - the costs provided in investing program for realization fully or partially unexecuted

i - the actions of investing program considered in case of approval of rates or their limits, tenge.

30. In the case provided by the subitem 4) of Item 13 of these rules, unreasonably gained income is determined by formula:

Формула 7 к Приказу от 29.07.2019 №181НК

where:

ND4 - unreasonably gained income of the Subject;

Zi - nedoosvoyeniye of costs on

i - oh to Article the exceeding 5 percent in comparison with the costs considered in the approved tariff estimate, tenge.

31. The amount of unreasonably gained income (ND) is determined by formula:

ND = ND1 + ND2 + ND3 + ND4 + Ndutv. - Ndvozm,

where:

Ndutv. - unreasonably gained income considered in case of approval of the compensating rate operating temporary, tenge;

Ndvozm. - unreasonably gained income compensated on the date of decision making, tenge.

32. The final amount of unreasonably gained income is determined taking into account base rate of National Bank of the Republic of Kazakhstan on the date of decision making by formula:

рис 1 119НК-21

where:

NDK - unreasonably gained income of the Subject;

NDK - the amount of unreasonably gained income taking into account base rate, in tenge;

ND - the total amount of unreasonably gained income by types of violations;

to - base rate of National Bank of the Republic of Kazakhstan on the date of decision making, in %.

33. The temporary compensating rate is determined for year by the following formula:

Формула 9 к Приказу от 29.07.2019 №181НК

where:

Tkomp. - the temporary compensating rate, tenge;

Vgod - the annual amount of regulated services for introduction of the temporary compensating rate considered in the approved tariff estimate.

34. If when calculating of the temporary compensating rate there is negative value, the compensating rate is determined with for up to three years by the following formula:

Формула 11 к Приказу от 29.07.2019 №181НК

where:

Tkomp. - the temporary compensating rate, tenge;

V - the amount of regulated services for introduction of the temporary compensating rate considered in the approved tariff estimate;

n - the period of action of the temporary compensating rate which depends on that in what period when calculating rate developed with positive value.

Chapter 4. Approval procedure of rates in the simplified procedure

35. The authorized body approves rate in the simplified procedure for regulated service:

1) the subject of natural monopoly created for the first time;

2) the subject of natural monopoly rendering new regulated service (new regulated services);

3) in case of acquisition (construction) of new objects and (or) sites if the applicable fare is approved separately on objects and (or) sites;

In case of application and decision making about approval of projects of rates and tariff estimates department of authorized body and Subjects are guided by the List of the costs considered and not considered in rate, the procedure for restriction of the sizes of the costs considered in rate, established by these rules.

36. The subject specified in subitems 1) and 2) of Item 35, in time no later than ten calendar days from the moment of receipt of the notification of department of authorized body on inclusion it in the State register of subjects of natural monopolies submits the request within department of authorized body electronically.

The subject specified in the subitem 3) of Item 35, in time no later than ten calendar days from the moment of acquisition (construction) of new objects and (or) sites submits the request to department of authorized body electronically.

37. The subject which assets arrived in its property as a result of the concluded bargain or realization of the estate of the debtor - the Subject declared bankrupt continues provision to consumers of regulated services in the rate approved for the previous owner of these assets before approval of new rate, but no more than six months from the date of receipt of assets.

38. Are applied to the request of the Subject:

1) the project of rate approved in form according to appendix 3 to these rules;

2) data on design capacity;

3) data on availability or absence creditor and receivables with disaggregation appendix;

4) calculation of standard rates of number;

5) calculation of industry technical and technology regulations, and also normative technical losses;

6) calculation of the depreciation charges with indication of useful lives of fixed assets;

7) project of cost budget, fixed business assets, necessary for maintenance, in working order;

8) the draft of the tariff estimate in form according to appendix 3 to these rules;

9) the decision of body for management of state-owned property or the state company on establishment of the salary fund and official pay rates of heads (for the state companies or the companies with the prevailing share of the state);

10) the documents confirming the planned amount of regulated services proceeding from obligation of general servicing according to the quality requirements of the provided regulated services established by state bodies within their competence and opportunities of the subject of natural monopoly (protocols of intentions, agreements, calculations of production volumes of goods).

39. The calculations and the proving materials attached to the request of the Subject are represented electronically separately on each type of regulated services.

40. Department of authorized body no later than five working days from the date of receipt of the request of the Subject checks completeness of the enclosed calculations and the proving materials for compliance to Item 38 of these rules and in writing informs the Subject on adoption of the request to consideration.

41. Department of authorized body considers the request for approval of rate in the simplified procedure no more than thirty calendar days from the date of its representation in time.

The term of consideration of the project of rate is estimated from the date of receipt of the request in department of authorized body.

Department of authorized body requests the additional information from the Subject in writing with indication of terms of its representation, but at least five working days.

At the same time consideration of the request stops before receipt of necessary information with the notification on it of the Subject.

42. Department of the representative body in time not later than ten calendar days to approval of rate in the simplified procedure carries out public hearings.

43. The decision on approval of rate is drawn up in the form of the order of department of authorized body and goes to the Subject no later than five calendar days from the date of decision making about its approval.

With the decision on approval of rate reasons for changes and amendments of cost items, the profits provided by the Subject with the request go.

Department of authorized body places the approved rates and tariff estimates on Internet resource no later than five working days after decision making about their approval.

44. Effective period of the rate approved in the simplified procedure does not exceed twelve months.

45. Enforcement of rate is performed from the first following after month of approval of rate.

46. Subjects not later than five calendar days before enforcement of rate inform on it consumers by placement of information containing the reasons of change of rate, the approved tariff estimate, on the Internet resource or in the periodic printing editions distributed to the territories of the corresponding administrative and territorial unit

47. The subject within five working days provides information on the consumer notification fact in department of authorized body.

If the Subject will not inform the consumer on introduction of rate in the terms established by this Law, the specified rate is not entered from the date specified in the decision of department of authorized body. Introduction of the approved rate is performed from the first day of the third month following after month of approval of rate.

Chapter 5. Approval procedure of investing program and its change

48. The investing program of the Subject is developed taking into account priorities of development of the Republic of Kazakhstan and socio-economic indexes of the Republic of Kazakhstan, and provides the actions directed on:

1) expansion, upgrade, reconstruction, updating of the operating assets, creation of the new assets which are directly used in production cycle of provision of regulated services;

2) ensuring energy saving and increase in energy efficiency;

3) improvement of quality of the provided regulated services.

49. Planning and creation of investing program is performed according to the List of the costs considered and not considered in rate, procedure for restriction of the sizes of the costs considered in rate for the regulated service rendered by the subject of natural monopoly.

50. The investing program affirms on rate effective period.

51. Realization of the approved investing program and return of the borrowed funds raised for its realization are performed:

by profit and the depreciation charges considered in rate;

at the expense of other sources which are not prohibited by the legislation of the Republic of Kazakhstan.

52. The subject independently disposes of the underused part of the costs provided in the approved investing program on condition of execution of actions which resulted from economy of costs in connection with application of more effective methods and technologies, implementation of the actions plan on energy saving and increase in energy efficiency developed following the results of energy audit, holding actions for decrease in normative technical losses or reducing amounts of the provided regulated services in the reasons which are not depending on the Subject or to results of holding competitive (tender) procedures.

The statement is submitted for approval of investing program in paper or electronic form.

53. On approval of investing program are enclosed to the application:

1) project of investing program;

2) performance indicators of the project of investing program of the Subject;

3) information on investment costs on realization of investing program with indication of the cost of acquired fixed assets, installation and construction works with appendix of comparative analysis of price level, including documentary technical confirmation of need of carrying out such works, summary estimate calculations, object, local and resource estimates separately on each object, the business plan, price lists, copies of agreements, the design estimates which passed the examination in accordance with the established procedure (in case of availability), etc.;

4) the documents confirming the forecast size and precedent conditions of financing, including loan resources (with indication of amount of commission on borrowed funds, the period of financing, commission payments, terms and terms of return of borrowed funds) or the signed agreement with bank (with appendix of the repayment schedule of principal debt and percent).

5) the documents confirming the sizes and financing terms of investing program if for their realization funds from republican, local budgets are allocated or the loans (investments) under guarantees of the Government of the Republic of Kazakhstan are attracted;

6) the forecast of influence of the investing program planned by the Subject for its rates during its realization, with appendix of the draft of the tariff estimate of the subject.

54. The enclosed documents are stitched, numbered and signed by the head Subjekta or person replacing him or the deputy manager Subjekta. This requirement does not extend to submission of the statement electronically.

55. The project of investing program of the Subject is developed with content of the actions corresponding to at least one of the following criteria:

1) expense reduction of raw materials, materials, fuel, energy;

2) increase in amount and (or) improvement of quality of the provided regulated services;

3) implementation of management information systems engineering procedure of the Subject and (or) implementation of the automated systems of commercial accounting of electrical energy, industrial control systems;

4) decrease in depreciation of fixed assets;

5) ensuring improvement of quality, reliability and efficiency of regulated service of the Subject from implementation of actions included in investing program;

56. In time no later than seven working days from the date of receipt of the statement on approval of investing program or the statement on change of the approved investing program department of authorized body in writing notifies the Subject and other state body and (or) local executive body on its acceptance to consideration or on refusal in its acceptance to consideration in the following cases:

1) representation by the subject of incomplete document package, the these rules specified in Item 53;

2) discrepancy of the provided investing program to the criteria specified in Item 55 of these rules;

3) if realization of new investing program or change of the approved investing program (except for implementation of state programs) requires increase in rate for remaining period of realization of the approved investing program.

57. The project of investing program is considered:

1) regarding observance by the Subject of indicators of quality and reliability of regulated services and achievement of performance indicators of activities of subjects of natural monopolies;

2) regarding technology justification and satisfaction of demand of consumers for regulated services for the purpose of improvement of quality and reliability of the provided regulated services.

58. By consideration of the project of investing program actions are excluded:

1) non-compliant to the requirements, stipulated in Item 48 these rules;

2) unsecured financing source;

3) unconfirmed the proving documents.

The exception according to part one of this Item of all actions of investing program is the basis for refusal in approval of investing program.

59. By consideration of the project of investing program department of authorized body carries out economic and financial efficiency evaluation for the purpose of determination of influence on rates during its realization.

60. By results of consideration of the natural monopoly of investing program planned by the subject department of authorized body:

approves investing program;

or notifies the subject of natural monopoly on refusal in approval of investing program with appendix of the motivated conclusion.

The draft decision about approval of investing program provides approval of investing program in form according to appendix 5 to these rules.

61. According to Item 3 of article 21 of the Law department of authorized body changes the investing program planned by the subject of natural monopoly during its representation to approval, the approved investing program - during its realization, in the cases and procedure determined by these rules.

62. The investing program affirms the order of authorized body.

63. The approved investing program of the subject of natural monopoly is placed department of authorized body on the Internet resource no later than 5 (five) working days from the moment of decision making.

64. The copy of the decision on approval of investing program goes to the subject of natural monopoly department of authorized body no later than 5 (five) calendar days from the moment of decision making.

65. The subject has the right to file at the same time in department of authorized body petition for change of the approved investing program without increase in rate no later than November 1 of the current year.

In case of implementation of state programs the Subject files in department of authorized body petition for change of the approved investing program.

Change of the approved investing program is understood as inclusion, exception of actions, adjustment of the amounts (cost) and amounts of actions, postponement of execution of actions.

66. To the statement for change of the approved investing program, are applied:

1) the project of investing program taking into account changes with appendix of the materials proving modification of investing program (the business plan, price lists, copies of agreements, copies of acts of the performed works, the design estimates which passed the examination in accordance with the established procedure (in case of availability);

2) in case of inclusion in the approved investing program of new actions confirmatory materials are applied;

3) the Subject's assessment about need of modification of investing program with appendix of the proving materials;

4) possible financing terms and return of borrowed funds;

5) if for realization of investing program funds from republican and (or) local budgets are allocated or the loans (investments) under guarantees of the Government of the Republic of Kazakhstan are attracted, then the documents confirming the sizes and financing terms are submitted.

The enclosed documents are stitched, numbered and signed by the head Subjekta or person replacing him or the deputy manager Subjekta. This requirement does not extend to submission of the statement electronically.

67. In case of non-execution by the Subject of actions of the approved investing program for the reasons which are not depending on the Subject (non-execution of obligations by other agreement party, recognition of tender (tender) cancelled, owing to force majeure circumstances), completion dates of actions of the approved investing program are postponed the next calendar year till March 1 of the year following after year of their realization.

In the case provided by part one of this Item the Subject, in time no later than January 15 of the year following after year of implementation of actions of investing program directs to the address of department of authorized body the application for change of the approved investing program with application of documents, the cases confirming approach provided by part one of this Item.

Repeated postponement of execution of actions of investing program is not allowed.

68. The decision on change of investing program of the Subject is drawn up by the order of authorized body no later than March 1 of the year following after year of implementation of actions of investing program in time.

Chapter 6. Procedure for conducting separate accounting of the income, costs and the involved assets by each type of regulated services and in general on the activities which are not relating to regulated services

69. Conducting separate accounting represents system of collection and generalization of information on the income, costs and the involved assets separately by each type regulated, and also periodic creation and representation by telecom operators to department of authorized body based on information of income statements, expenses and the involved assets by each type of regulated services.

70. For pricing of regulated services by Subjects separate account of the income, costs and the involved assets by method of complete distribution of historical costs is kept.

71. Basic principles of separate accounting:

1) priority of direct reference in case of possibility of direct reference of the income, costs and the involved assets on the corresponding types of service on the basis of these source documents;

2) cause and effect relationship of the income, costs and the involved assets with types of service with which they are connected;

3) transparency in case of reference and income distribution, costs and the involved assets on the corresponding types of service.

72. Conducting separate accounting of the income and expenses is performed by Subjects proceeding from the principles of materiality and economic feasibility of disaggregation of accounting, completeness and consistency of information.

73. Separate accounting is based on the source documents used for conducting accounting and managerial accounting which are provided with the necessary detail level for separation of the income, costs and the involved assets on types of service according to this Procedure.

74. Separate accounting is performed based on source accounting documents according to which financial accounting, and also based on data statistical and operating-technical (production) accounting is kept.

75. For the purposes of conducting separate accounting of the income, costs and the involved assets by types of regulated services by Subjects the following classification of reference books of separate accounting in the scheme of income distribution, costs and the involved assets in the field of telecommunications is applied:

1) the reference book of "Resources" contains the classified list of cost items and the involved economic resources:

the list of cost items is created on the basis of classification of the financial statement on costs of the telecom operator taking into account the required detail level of cost items for the purposes of conducting separate accounting;

types of economic resources of the telecom operator rendering services of telecommunications it is created on the basis of classification of fixed assets and intangible assets of the telecom operator used for the purposes of financial accounting (except manpower).

2) the reference book "Business processes" contains the classified list of the main, auxiliary, joint business processes and business processes of management. In case of classification of business processes the telecom operators rendering services of telecommunications adhere to the principles and general structure of the card of business processes.

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