of March 20, 2020 No. 126
About measures for implementation of the Presidential decree of the Republic of Kazakhstan of March 16, 2020 No. 287 "About further stabilization efforts"
According to presidential decrees of the Republic of Kazakhstan of March 15, 2020 "About introduction of emergency state in the Republic of Kazakhstan", of March 16, 2020 No. 286 "About measures for ensuring social and economic stability" and of March 16, 2020 No. 287 "About further stabilization efforts", for the purpose of settlement of the tax and budget policy the Government of the Republic of Kazakhstan DECIDES: No. 285
1. Approve the enclosed special procedure for forming, refining and execution of the republican budget.
2. For the period till December 31, 2020 inclusive to enter correction coefficient "0" to rates:
1) the property tax of legal entities and individual entrepreneurs on large shopping facilities, shopping centers, cinema halls, theaters, exhibitions and sports and improving and sports constructions;
2) the land tax on lands of agricultural purpose of producers of agricultural products;
3) the individual income tax of the individual entrepreneurs working in generally established procedure for the taxation.
3. In case of application to rates of the correction coefficient "0" specified in Item 2 of this resolution, determination of tax base, the taxation objects, tax period and execution of the tax liabilities is performed according to the procedure, established by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of December 25, 2017.
4. For the taxpayers specified in subitems 1) and 2) of Item 2 of this resolution on all taxes to suspend charge of penalty fee on the tax liabilities unexecuted in time till August 15, 2020 and to postpone the date of delivery of tax statements for 3rd quarter 2020.
5. To provide to the ministry of national economy of the Republic of Kazakhstan inclusion of cattle and breeding chickens in the list of imported goods on which the value added tax is paid by offsetting method.
6. This resolution becomes effective from the date of its signing and is effective till December 31, 2020 inclusive, and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
Approved by the Order of the Government of the Republic of Kazakhstan of March 20, 2020, No. 126
1. This special procedure determines procedures of forming, refining and execution of the republican budget in the period of crisis situations (further - the Special procedure).
2. The specified republican budget for the current financial year in the period of crisis situations affirms the presidential decree of the Republic of Kazakhstan.
The presidential decree of the Republic of Kazakhstan is developed according to structure of the budget, certain article 13 of the Budget code of the Republic of Kazakhstan (further - the Budget code), and the single budget classification developed according to Article 26 of the Budget code and comes into effect since January 1 of the corresponding financial year.
2-1. The size of the guaranteed transfer from National fund of the Republic of Kazakhstan in the specified republican budget for the current financial year in the period of crisis situations is approved by Council for management of National fund of the Republic of Kazakhstan and affirms the presidential decree of the Republic of Kazakhstan about the specified republican budget for the current financial year.
3. The Parliament of the Republic of Kazakhstan without delay is informed on adoption of the presidential decree of the Republic of Kazakhstan about the specified republican budget for the current financial year.
4. Forming, refining, adjustment and execution of the specified (corrected) republican budget for the current financial year using provisions of this Special procedure are performed in the period of crisis situations.
When forming, refining, adjustment of the republican budget for the projects financed by method of budget investments and budget credits, including subjects of the quasi-public sector, the corresponding expertizes are not carried out and join in the draft of the specified (corrected) republican budget based on the budget requests of administrators of the budget programs.
Expenses of the budget investment projects providing construction activities including objects of water safety, are planned based on collections of the integrated estimate norms and quotations according to the legislation of the Republic of Kazakhstan on architectural, town-planning and construction activities.
The head of the administrator of the budget programs and the head of the subject of the quasi-public sector obtaining budget investments or budget credit on the assets directed to taking measures for ensuring social and economic stability shall provide support of domestic business (including export), preserving (creation) the permanent workplaces rendering social and economic efficiency and after stabilization of crisis situations.
At the same time administrators of republican budget programs introduce in the central authorized body on budgetary planning the budget requests on financing of actions.
5. Administrators of republican budget programs determine the need for budgetary funds by financing of actions which will be performed during emergency state, and also died, necessary on stabilization of economy and uninterrupted life support of the population, and other actions.
6. The budget request is constituted in the simplified type with appendix of calculations for each expense type in form 1 "Summary calculation of expenses of the administrator of the budget programs for financing of actions" and form 2 "Calculation of expenses of public institution for financing of actions" according to appendices 1 and 2 to this Special procedure.
The basis for inclusion in the budget request of the projects financed by budget investments and budget credits, including subjects of the quasi-public sector in the absence of the proving documents are calculations of administrators of the budget programs.
Responsibility for justification of the budget request, reliability of calculations to the budget request, completeness and timeliness of submission of the budget request are born by the head of the administrator of the budget programs.
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The document ceased to be valid since January 1, 2021 according to Item 6