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IT IS REGISTERED

Ministry of Justice

Republic of Tajikistan

On December 25, 2009 No. 555

Approved by the Ministry of Finance of the Republic of Tajikistan of November 7, 2009, No. 80

Procedure for application of the simplified reporting system and accounting for small business entities in the Republic of Tajikistan

1. General provisions

This procedure for application of the simplified reporting system and accounting in the Republic of Tajikistan is developed for small business entities in compliance of Item 2 of the Order of the Government of the Republic of Tajikistan "About approval of the Instruction "About procedure for the calculation and tax discharge paid by small business entities on the asked system"" of February 3, 2000 to No. 44 and determines procedure for application of the simplified reporting system and accounting for small business entities in the Republic of Tajikistan.

The head of small business entity can depending on amount of accounting work:

a) create accounting service as the structural division headed by the chief accountant;

b) transfer on a contract basis financial accounting of the specialized organization (centralized accounts department) or to the specialist accountant;

c) keep financial accounting personally.

2) the accounting policy Accepted by small business entity affirms the order or the order of person responsible for the organization and condition of financial accounting.

At the same time affirm:

- the working Chart of accounts of financial accounting containing the synthetic and analytical accounts necessary for financial accounting according to requirements of timeliness and completeness of accounting and the reporting;

- forms of source accounting documents applied to registration of economic activities on which standard forms of source accounting documents, and also document forms for internal accounting records are not provided;

- procedure for carrying out inventory count and evaluation methods of types of property and obligations;

- rules of document flow and technology of processing of accounting information;

- procedure for control of economic activities, and also other decisions necessary for the organization of financial accounting.

Treat obligatory details of source accounting documents: the name of the document, date of creation, the name of the organization on behalf of which the document, content of economic activity, measuring instruments of economic activity in natural and value term, the name of positions of persons responsible for making of economic activity and correctness of its registration, personal signatures of specified persons is constituted. Source documents according to which data are accepted to financial accounting are checked in form (completeness and correctness of their registration) and on content (legality of documentary transactions, logical coordination of separate indicators).

4) For generalization, classification and accumulatings of information containing in source accounting documents accepted to financial accounting and its reflections on accounts of financial accounting and in accounting records are intended bookkeeping registers.

The small business entity is recommended to keep financial accounting using the following systems of bookkeeping registers:

- single journal and order form of bookkeeping for the companies;

- journal and order form of bookkeeping for the small companies and the economic organizations;

- the simplified financial accounting form according to this Procedure.

The small business entity independently chooses financial accounting form from approved by relevant organs, proceeding from requirements and the scale of the production and management, number of workers. So, the small business entities occupied in the material sphere of production are recommended to use the registers provided in journal and order form of bookkeeping. The small business entities occupied with trade and other intermediary activities can use registers from the simplified financial accounting form, if necessary applying separate registers to accounting of the certain values prevailing in their activities (inventory stocks, financial assets, etc.) from single journal and order form of bookkeeping.

At the same time the small business entity can independently adapt the applied bookkeeping registers for specifics of the work in case of observance:

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