Gostatagentstva of June 30, 1997 No. 17 is approved by the Resolution

Instruction for accounting of paid services to the population

1. General provisions

Paid services to the population - result of the activities of the companies, organizations of all patterns of ownership and forms of business intended for satisfaction of personal needs of the population by their orders.

Objects of accounting (observation) are the companies and the organizations specializing in rendering services to the population (the household companies, the companies of culture, medical and improving, legal and t.p), and also the companies and the organizations for which rendering services is not the main activities (industrial, agricultural enterprises, etc.).

Besides, the amount of paid services joins also the services rendered to the population by the individuals who are engaged in individual business activity. The amount of these services is determined ekspertno based on selective observations or calculations using the this tax statistics, statistics of budgets of households.

The list of paid services is provided "By the all-union classifier of paid services to the population", the approved resolution of Gosstandart of the USSR of December 12, 1989 No. 188 and qualifiers approved later by relevant organs of standardization of the Republic of Tajikistan.

The total amount of realization of paid services represents payment amount, received by the companies from the population in payment for the rendered services as is direct in cash desk of the company, and through organizations of banks, including the value added tax, special assessments, excises, etc.

The surcharges made at the expense of means of social security authorities, the state or local budgets, the companies for the population do not join in amount of paid services. At the same time, it is reasonable to include the cost of the services provided to workers at the expense of means of the companies considered in compensation as payments of social nature (preferential or free housing and communal services, privileges on journey, acquisition of permits, medical attendance, etc.).

As a part of paid services also the services, mainly, household nature custom-made improving, treatment-and-prophylactic, social and some other organizations and organizations, provided in Item 2.2.4 are considered.

Accounting of paid services is performed strictly for the accounting period at the time of their provision which usually matches with issue of the paid order. The cost of services shall not include the percent, penalties and penalty fee levied in connection with failure to pay or untimely payment for the provided services.

Note. According to the satellite navigation system services shall be considered at the time of their provision, i.e. on the added basis. If in the reporting of service are reflected in cash basis, i.e. in the amount of actually received amounts, then these data for use in the satellite navigation system need to be corrected on the amount of change of debt for the accounting period.

In accounting (observation) it is recommended to provide distribution of paid services to the following main types:

household

passenger transport

bonds

housing

from them:

rent

population payment on delivery (hiring), purchase and sale, exchange of housing

payment for accommodation in hotels, motels, campings

payment for accommodation in hostels

the size of operating expenses in HCC houses

utilities

from them:

supply with the electric power

water supply

gas supply

central heating

hot water supply

sewerage

sanitary cleaning

cultures

tourist and excursion

physical culture and sport

medical

veterinary

sanatorium and improving

legal nature and bank institutions

education systems

from them:

in system of preschool education

in system of the higher and secondary education

training of the population at rates

other paid services

from them:

for protection of dwellings

services of computer facilities

services of the markets

licenses for shooting of animals

others

Services of trade and public catering "amount of paid services to the population" do not join in indicator, being object of studying of statistics of trade.

Not listed types of paid services are reflected in the "other paid services" group.

2. Accounting of household services

2.1. The amount of household services joins the cost of all citizens of the following types of service executed by individual orders:

repair and coloring of footwear;

tailoring of footwear (including tailoring of orthopedic footwear, demonstration of models of footwear, consultation of the fashion artist);

repair of clothes and knitted products;

tailoring and knitted products, tying of knitted products (including production of products of textile haberdashery, headdresses, production of souvenir products, demonstration and display of mode, consultation of fashion artists);

repair and maintenance of the household radio-electronic equipment, household machinery and appliances;

repair and production of hardware;

repair and maintenance of automotor-vehicles, (including technical inspection, harvest and washing works, storage of automotor-vehicles on paid parking, installation of the alarm system and radio equipment);

repair of furniture (including assembly of the furniture at home the customer acquired by it in unassembled form);

production of furniture;

dry cleaning and dyeing;

services of laundries (including the accompanying services - minor repair of the things which are handed over in processing, disinfection of linen);

repair and construction of housing and other constructions (including construction and repair of individual garages, strengthening of housing doors, drilling and the equipment of wells, maintenance and repair works on servicing of the electro and oven equipment);

services of photos and photofilm laboratories;

services of baths and shower;

services of hairdressing salons (including production of wigs, chignons);

services of rolling Items (including provision of rooms for holding festive events, rolling of gaming machines, computers, game programs);

funeral services (including sale of funeral accessories through specialized shops);

transport services (carriage of goods to the population, including transport-forwarding services, including services of porters, soft packaging of cabin baggage and baggage, service of baggage storage);

other types of household: (production nature - gasification of houses of the individual sector, conversion of agricultural products by orders of the population (grain grinding, manufacture of skins, cattle pasture, plowing and watering of the earth and others); non-productive nature - acceptance on storage of things from the population in pawnshop, services of dating services, marriage bureaus, acquisition, delivery and delivery of souvenirs, gifts with congratulation of Father Frost and Snow Maiden and other fairy tale characters at home).

2.2. In volume of household services it is considered also:

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