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The document ceased to be valid since March 10, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 98

Registered by

Ministry of Justice

Republic of Kazakhstan

On April 10, 2013 No. 8423

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 15, 2013 No. 137

About approval of Rules of the organization and conducting tax accounting by individual entrepreneurs which according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" do not perform financial accounting and financial reporting preparation

(as amended on 18-03-2016)

According to Item 2-1 of article 56 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of conducting tax accounting by individual entrepreneurs which according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" do not perform financial accounting and financial reporting preparation.

2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (to Dzhumadildayev A. S.) provide state the registratsiyunastoyashchy order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent official publication in mass media in the procedure established by the legislation.

3. This order becomes effective from the date of its first official publication and extends to the relations which arose since January 1, 2013.

Minister

B. Zhamishev

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of March 15, 2013 No. 137

Rules of the organization and conducting tax accounting by individual entrepreneurs which according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" do not perform financial accounting and financial reporting preparation

1. General provisions

1. These rules are developed according to Item 2-1 of Article 56, Item 1 of article 60-2 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code), and also according to Item 2 of article 2 of the Law of the Republic of Kazakhstan of July 28, 2007 "About financial accounting and the financial reporting".

2. Action of these rules extends to individual entrepreneurs who according to Item 2 of article 2 of the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" do not perform financial accounting and financial reporting preparation (further - individual entrepreneurs).

3. Rules provide procedure for the organization and conducting tax accounting, form of source accounting documents, requirements to creation and storage of source accounting documents.

2. Procedure for the organization of tax accounting

4. Individual entrepreneurs provide the organization of tax accounting, including creation, storage of source accounting documents, and also carrying out inventory count.

5. Transactions and events are reflected in tax accounting with reinforcement of originals of source accounting documents.

6. The individual entrepreneur provides accounting of transactions and money in cash desk. Accounting of transactions and money in cash desk is performed by the individual entrepreneur independently and (or) person authorized by the individual entrepreneur - the cashier.

7. Determination of the workers having right to sign of source accounting documents affirms documentary in writing. At the same time the hierarchy of right to sign depending on the position held by the worker, the sizes of sums of money, coverage and essence of transaction is established by the individual entrepreneur.

In the absence of the above-stated document responsibility for right to sign of source accounting documents and correctness of reflection of transactions in them is assigned to the individual entrepreneur.

3. Conducting tax accounting

Paragraph 1. Accounting documentation

9. Individual entrepreneurs perform conducting tax accounting according to Chapters 7 and 7-1 of the Tax code, and also according to these rules.

10. According to Item 6 of article 56 of the Tax Code accounting documentation of individual entrepreneurs includes:

source accounting documents;

tax forms;

tax accounting policy;

other documents which are the basis for determination of the taxation objects and (or) objects connected with the taxation and also for calculation of the tax liability.

11. When carrying out in accounting documentation of corrective records content of transaction and the reason of correction reveal. Corrective records are drawn up by the reference in any form signed by the individual entrepreneur.

Paragraph 2. Forms of source accounting documents and requirement to their creation

12. For the purpose of conducting tax accounting according to the subitem 2) of article 60-1 of the Tax Code by individual entrepreneurs constitute source accounting documents.

Creation of source accounting documents by individual entrepreneurs is made according to the paragraphs 2, 3, 4, 5 Rules of financial accounting approved by the order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 241 (registered in the Register of state registration of regulatory legal acts No. 10954) (further - Rules of financial accounting) which establish procedure for creation of source accounting documents, receiving and delivery of cash and to execution of cash documents, maintaining the cash book and storage of money, accounting of imprests.

13. Source accounting documents are constituted in day of making of transaction or event, or directly after their termination.

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