ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 11, 2010 No. 506

About approval of the Technique of forecasting of receipts of the budget

For the purpose of realization of Item 3 of Article 65 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Technique of forecasting of receipts of the budget according to appendix to this order.

2. Declare invalid the order of the Minister of Economy and Budget Planning of the Republic of Kazakhstan of December 29, 2008 No. 271 "About approval of the Technique of forecasting of receipts of the budget".

3. This order becomes effective from the date of signing.

 

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of October 11, 2010 No. 506

Technique of forecasting of receipts of the budget

Astana, 2010

Content

General provisions

General scheme of forecasting and monitoring of the income

1. Tax revenues

1.1 Corporate income tax

1.1.1. The corporate income tax from legal entities, except for the corporate income tax arriving from the organizations of oil sector

1.1.2. The corporate income tax arriving from the organizations of oil sector and sent to National fund of the Republic of Kazakhstan

1.2 Individual income tax

1.2.1. The individual income tax from the income assessed at payment source

1.2.2. The individual income tax from the income which is not assessed at payment source

1.2.3. The individual income tax from the physical persons performing activities for one-time coupons

1.3 Social tax

1.4 Property tax

1.4.1. Property tax of legal entities and individual entrepreneurs

1.4.2. Property tax of physical persons

1.5 Land tax

1.6 Tax on vehicles

1.7 Single land tax

1.8 Value added tax

1.8.1. The value added tax to manufactured goods, the performed works and the rendered services in the territory of the Republic of Kazakhstan

1.8.2. The value added tax to the goods imported on the territory of the Republic of Kazakhstan

1.9 Excises

1.9.1. Excises on the goods made in the Republic of Kazakhstan

1.9.2. Excises on the goods imported to the Republic of Kazakhstan

1.10 Other payments

1.11 Excess profit tax

1.12 Payment for use of water resources of superficial sources

1.13 Payment for forest uses

1.14 Bonuses

1.15 Severance tax from the organizations of oil sector

1.16 Severance tax, except for receipts from the organizations of oil sector

1.17 Royalty

1.18 The rent export levy from the organizations of oil sector

1.19 Rent export levy, except for receipts from the organizations of oil sector

1.20 Share of the Republic of Kazakhstan according to the Section of products

1.21 Payment on compensation of historical costs

1.22 Taxes on international trade and external transactions

1.22.1. Customs duties on imported goods

1.22.2. Customs duties on exported goods

1.22.3. Receipts from implementation of customs control and customs procedures

2. Non-tax receipts

3. Sales proceeds of fixed capital

4. Receipts of transfers

4.1. Receipts of transfers in the republican budget

4.2. Receipts of transfers in local budgets

4.3. The size of the guaranteed transfer from National fund of the Republic of Kazakhstan in the republican budget

5. Repayment of budget credits

6. Sales proceeds of financial assets of the state

7. Receipts of loans

 

General provisions

1. The technique of forecasting of receipts of the budget is developed according to Article 65 of the Budget code.

2. Forecasting of receipts of the budget is performed by authorized body on budgetary planning taking into account the forecast of social and economic development and the budget parameters of the country.

3. Forecasting of receipts in the government budget and in National fund of the Republic of Kazakhstan for planning period is made according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Budget Code of the Republic of Kazakhstan, the Presidential decree of the Republic of Kazakhstan "Concept of forming and use of means of National fund of the Republic of Kazakhstan" of April 2, 2010 No. 962 and other regulatory legal acts.

4. The basic principles of forecasting of receipts of the budget are:

1) the principle of completeness - planning of all receipts in the budget and in National fund of the Republic of Kazakhstan, provided by regulatory legal acts of the Republic of Kazakhstan;

2) the principle of succession - planning of receipts in the budget and in National fund of the Republic of Kazakhstan, based on forecasts of social and economic development and the budget parameters of the country, taking into account results of the budget monitoring;

3) the principle of justification - planning of budget receipts on the basis of regulatory legal acts and other documents determining need of inclusion in the budget statement of these or those receipts and justification of their amounts;

4) the principle of unity - application of single approach to determination of forecast indicators of receipts in the budget for administrative and territorial units;

5) the principle of realness - compliance of forecast indicators of receipts in the budget and in National fund of the Republic of Kazakhstan to parameters and the directions of forecasts of social and economic development and the budget parameters of the country.

5. Process of forecasting of the income is shown on the general scheme of forecasting and monitoring.

General scheme of forecasting and monitoring of the income:

6. In the budget with the greatest probability of coincidence of the planned and actual data it is necessary for implementation of forecasting of receipts on taxes which amounts develop to carry out under direct influence of macroeconomic indicators the analysis of influence of changes of macroeconomic indicators on amounts of receipts of taxes for row of years.

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