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The document ceased to be valid since March 26, 2018 according to Item 1 of the Order of the Minister of national economy of the Republic of Kazakhstan of January 22, 2018 No. 22

I.O.'S ORDER OF THE CHAIRMAN OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION OF NATURAL MONOPOLIES

of March 14, 2005 No. 85-OD

About approval of Rules of approval of techniques of conducting separate accounting of the income, costs and the involved assets on regulated types of service of subjects of natural monopolies

(as amended on 22-01-2014)

According to the subitem 18) of Item 1 of article 14 of the Law of the Republic of Kazakhstan "About natural monopolies and the controlled markets", with the subitem 6) of Item 21 of the Regulations on the Agency of the Republic of Kazakhstan on regulation of natural monopolies approved by the order of the Government of the Republic of Kazakhstan of October 12, 2007 No. 943, I ORDER:

1. Approve the enclosed Rules of approval of techniques of conducting separate accounting of the income, costs and the involved assets on regulated types of service of subjects of natural monopolies.

2. To department on regulation and control in the field of pipeline and water sewer systems of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Askarova A. G.) provide in the procedure established by the legislation state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.

3. To department of administrative work and analysis of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Dosmagambet E. M.) after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan:

To provide 1) in the procedure established by the legislation its publication in official mass media;

2) to bring it to the attention of structural divisions and territorial authorities of the Agency of the Republic of Kazakhstan on regulation of natural monopolies.

4. I reserve control of execution of this order.

5. This order becomes effective from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan.

Acting Chairman

Approved by the Order of the Acting Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of March 14, 2005 No. 85-OD

Rules of approval of techniques of conducting separate accounting of the income, costs and the involved assets on regulated types of service of subjects of natural monopolies

1. General provisions

1. These rules of approval of techniques of conducting separate accounting of the income, costs and the involved assets on regulated types of service of subjects of natural monopolies (further - Rules) are developed according to the Law of the Republic of Kazakhstan "About natural monopolies and the controlled markets" (further - the Law) and determine procedure for approval of authorized body of techniques of conducting separate accounting of the income, costs and the involved assets by regulated types of service of subjects of natural monopolies (further - the Technique).

2. Main objective of development of Rules is determination of the principles of maintaining, procedure for the organization and implementation by subjects of natural monopolies of separate accounting of the income, costs and the involved assets by types of regulated services and in general on non-regulated services for establishment of economically reasonable rates approved by authorized body.

3. In these rules the following concepts are used:

1) the applicant - the subject of natural monopoly sending technique for review to authorized body;

2) authorized body - the state body performing management in spheres of natural monopolies and in the controlled markets.

4. These rules extend to all subjects of natural monopolies.

2. Procedure for provision and approval of techniques

5 In time no later than sixty calendar days from the moment of inclusion in the State register of subjects of natural monopolies the applicant submits the Technique developed according to appendix 1 to these rules, for review in authorized body.

6. If the Technique is executed in the form of the Section of accounting policy, the applicant in the terms specified in Item 5 of Rules provides for review in authorized body accounting policy.

7. The technique or accounting policy for review goes in:

1) authorized body, the applicant performing activities in the territory of two and more areas (the city of republican value, the capital) and also the applicant whose income exceeds three hundred fifty thousand monthly settlement indicators a year or if the location (residence) at least twenty five percent of final consumers of regulated services (goods, works) is located outside area, (the cities of republican value, the capitals) in which there is applicant;

2) the relevant territorial authority of authorized body, in the location of the applicant if were delegated by authorized body to territorial authority of function on regulation of activities of the applicant.

3) it is excluded

8. The authorized body within thirty calendar days from the date of receipt of the Technique considers it and in writing notifies the applicant on the made decision.

9.  No. 15-OD is excluded according to the Order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of 22.01.2014

10. In case of decision making about refusal in approval of the Technique (accounting policy), the authorized body in the notification on the made decision specifies causes of failure.

The applicant in time no more than twenty calendar days from the date of adoption by authorized body of the decision on refusal in approval of technique eliminates the flaws specified in the notification on refusal in approval and repeatedly represents the Technique for review to authorized body.

Appendix

to Rules of approval of techniques of conducting separate accounting of the income, costs and the involved assets on regulated types of service of subjects of natural monopolies

The standard structure of technique of conducting separate accounting consists of the following Sections

1. General provisions

The main regulatory legal acts according to which the Technique was developed are specified. The main used terms and concepts, the glossary on separate accounting are provided. The organizational and hierarchical structure of the applicant (branches, associations, directorate, the centers) is described.

2. Types of service (activities) on which separate account according to the Qualifier of services of activities of the applicant is kept

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