Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of August 27, 2003 No. 346

Rules of delivery, storage, accounting and issue of forms of the strict accounting

1. General provisions

1. In these rules forms of the strict accounting (daleeblanka) are understood as the documents issued according to the Tax code and corresponding to one of the following conditions:

the tax payments certifying the fact and other obligatory payments in the budget;

the applications of special tax regimes and payments of the corresponding amounts of taxes confirming the fact certifying the right;

certifying registration of the taxpayers performing separate types of activity;

certifying registration on the value added tax;

certifying the fact of state registration as the individual entrepreneur;

certifying the fact of state registration as taxpayers.

2. Authorized body additional blank forms can affirm.

3. The procedure and terms of production, delivery and acceptance of forms, and also responsibility for improper execution of obligations shall contain in the agreement signed between authorized body and manufacturers of forms.

2. Procedure for submission of requests for the need for forms

4. Annually no later than November 10 of the current year Tax Administrations submit to tax department the request for the need for forms of the strict accounting in form according to appendix 1 to these rules (further - the request).

5. Local executive bodies, in case of need, can submit to the relevant Tax Administration the request which is considered in case of creation of the request submitted to higher tax authority.

6. The request is constituted in duplicate, signed by the head and sealed Tax Administration. One copy of the request goes to tax department, the second remains in the Tax Administration which submitted the application.

7. Tax departments in case of receipt of requests from Tax Administrations perform check of feasibility of the declared number of forms.

8. Taking into account the analysis according to the used forms for the current year and possible increase in requirement forthcoming year tax departments represent to Managerial control of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (daleeupravleniye) the request with reasons for the declared number of forms on tax authorities of the subordinated territory. When forming the summary request tax departments shall provide 10 percentage reserve from the declared requirement quantity by each type of forms.

9. Management makes order taking, creates the summary request by tax authorities and sends it to other managements of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan for review and the submissions of the requirements list by them shown to forms (standard sample, color, degree of protection, quality of paper).

10. Management conducts procurement of forms of the strict accounting according to the Law of the Republic of Kazakhstan "About public procurements", and in some cases such procurements according to the decision of authorized body are conducted by independently tax departments within the requirement declared by them.

3. Procedure for delivery, transfer and acceptance on accounting of forms

11. The head of tax authority by the publication of the order confers on specific workers responsibility for the organization and implementation of work on accounting, storage and issue of forms.

12. The agreement on their financial responsibility is signed with workers to whom obligations on accounting, storage and issue of forms are assigned (further - the responsible person).

13. Obtaining by responsible persons and issue of forms by them is made based on the power of attorney.

14. For the purpose of control of the organization of work on acceptance, storage, issue and write-off of forms in tax authorities the permanent commission of five people (daleekomissiya) is created. The deputy manager of tax authority, the head (-and) the Center(s) of acceptance and information processing without fail are part of the commission, and also for carrying out inventory count in Tax Administrations responsible persons of tax departments are involved. The structure of the commission affirms the order of the head of tax authority.

15. In case of receipt of forms the commission makes reconciliation of the actual availability of forms in sending with the quantity specified in accompanying documents (delivery note) which shall contain the following data: the name of the addressee, the number of the sent forms, series and numbers of forms (with No. __ on No. __), and also compliance to the established sample of forms.

16. In case of compliance of the data specified in accompanying documents (delivery note) with the actual number of the forms containing in sending, the commission the acceptance report of forms in which it is specified is drawn up: place and date of opening of sending; surname, name, middle name and position of members of the commission; number and date of delivery note on which forms are received; in what type sending is received (integrity of packaging, availability of sealing wax seal is specified, - in case of receipt by mail of binding); the name of forms, with indication of quantity, number and series; name of the manufacturer.

17. In case of discrepancy of data in the superimposed commission the statement in which data, stipulated in Item 16 these rules, and also numbers and series missing are specified, superfluous, rejected, not corresponding to the established blank forms is drawn up.

18. The statement is drawn up in triplicate. The first copy goes to the manufacturer of forms, the second copy in Management, the third copy remains in the tax department which received forms.

19. The third copy of the act together with the received forms including with not appropriately made, it is transferred to the responsible person to safe custody for a period of one year.

4. Procedure for issue and use of forms

20. Issue of forms to responsible officials of Tax Administration, is made by the responsible person of tax department according to the request for receipt of forms of the strict accounting in the form according to appendix 2 to these rules signed by the head of Tax Administration, and in its absence - person replacing it.

20-1. The responsible person of Tax Administration performs transfer of all forms, except for the forms certifying the fact of tax payment and other obligatory payments in the budget, to the head(s) of the Center of acceptance and information processing of Tax Administration based on delivery note in form according to appendix 3 to these rules.

21. Issue of the forms certifying the fact of tax payment and other obligatory payments in the budget to responsible officials of Tax Administration is made by the responsible person of tax department based on delivery note in form according to appendix 3 to these rules in the presence of the power of attorney.

22. Account of use of forms in tax authorities is kept by the responsible person in the Register of receipt and expense of forms of the strict accounting in form according to appendix 4 to these rules.

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