ORDER OF THE MINISTER OF DIGITAL DEVELOPMENT, INNOVATIONS AND AEROSPACE INDUSTRY OF THE REPUBLIC OF KAZAKHSTAN

of May 18, 2021 No. 177/Tax Code

About approval of Rules of determination of economic effect of the budget subsidies

According to subitem 1-1) of Item 6 of Article 67 of the Budget code of the Republic of Kazakhstan of December 4, 2008 PRIKAZYVAYU:

1. Approve the enclosed Rules of determination of economic effect of the budget subsidies.

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

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan;

3) 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) and 2) 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.

Approved by the Order of the Minister of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of May 18, 2021 No. 177/Tax Code

Rules of determination of economic effect of the budget subsidies

Chapter 1. General provisions

1. These rules of determination of economic effect of the budget subsidies (further - Rules) are developed according to subitem 1-1) of Item 6 of Article 67 of the Budget code of the Republic of Kazakhstan of December 4, 2008 and determine procedure for determination of economic effect of the budget subsidies.

2. In these rules the following terms and determinations are used:

1) the operator of universal servicing - the telecom operator rendering communication services to whom according to the legislation of the Republic of Kazakhstan the obligation on rendering universal communication services is assigned;

2) universal communication services - the minimum list of communication services which is fixed in the sector of telecommunications and mail service, developed by authorized body and approved by the Government of the Republic of Kazakhstan which rendering communication services to any user in any settlement in the set time with the established quality and price level, these services providing availability, is obligatory for operators of universal servicing;

3) payers of payment - the legal entities who are operators of long distance and (or) international telephone communication, and also cellular communication, acquired the right to provision of long distance and (or) international telephone communication, and also cellular communication according to the procedure, determined by the Law of the Republic of Kazakhstan of July 5, 2004 "About communication".

Chapter 2. Procedure for determination of economic effect of the budget subsidies

3. Condition of determination of economic effect of the budget subsidies is the amount of payment for provision of long distance and (or) international telephone communication, and also cellular communication which is estimated according to Item 1 of article 602 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code)" proceeding from the income of payers from provision of services of electric communication (telecommunications) for prior year and the rates of payment for provision of long distance and (or) international telephone communication, and also cellular communication approved by the order of the Government of the Republic of Kazakhstan of November 9, 2018 No. 736 (further - payment Rates).

4. Calculation of economic effect of the budget subsidies is perfromed in form according to appendix to these rules in the following procedure:

1) the amount of payment for provision of long distance and (or) international telephone communication, and also cellular communication is determined by formula:

                                           P = D x 1,3992 of %,

where:

P - amount of payment for provision of long distance and (or) international telephone communication, and also cellular communication;

D - the income of telecom operators for provision of services of electric communication (telecommunications) for prior calendar year;

% 1,3992 - payment rate;

2) the amount of subsidies is determined by forming of the budget request for the corresponding period (calendar year);

3) the amount of subsidies allocated from the Republican budget is estimated from difference between the amount of payment for provision of long distance and (or) international telephone communication, and also the cellular communication and the amount of subsidies created in the budget request.

5. Economic effect of the budget subsidies is positive if the amount of payment for provision of long distance and (or) international telephone communication, and also cellular communication arriving from telecom operators exceeds the amount of the subsidies allocated from the Republican budget in addition to the payment amount and also the actual indicators (the number of subscribers of local telephone communication, services of individual Internet access, universal services of mail service) exceed planned.

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