It is registered
Ministry of Justice
Republic of Tajikistan
On August 13, 2013 No. 526
of August 3, 2013 No. 345
About questions of mandatory pension insurance
According to Articles 3, "About mandatory pension insurance" and article 23 of the Law of the Republic of Tajikistan "About the national social insurance" the Government of the Republic of Tajikistan decides 9 and 16 Laws of the Republic of Tajikistan:
1. Determine the State agency of social insurance and pensions by authorized state body on implementation of mandatory pension insurance.
3. Approve the Instruction "About the organization of general accounting and reflection of transactions for pension contributions in financial accounting" (appendix No. 2).
4. When calculating the conditional pension capital of insured persons for each, financial year, since January 1, 1999 to use the approved sizes (proportions) of insurance premiums in structure of the social tax taking into account the administrative expenses which are actually incurred by the insurer depending on rate percentage by the form of insurance to the social tax.
Prime Minister of the Republic of Tajikistan
Approved by the Order of the Government of the Republic of Tajikistan of August 3, 2013 No. 345
1. These rules are developed according to the laws of the Republic of Tajikistan "About mandatory pension insurance", "About the national social insurance", "About the personified accounting in system of mandatory pension insurance", "About public finances of the Republic of Tajikistan" and establish procedure for development, representation and approval of the budget of the insurer, creation and approvals of the reporting and control over their correct execution.
2. Main objective of development of the budget of the insurer is ensuring effective distribution of money (funds) social insurance taking into account the obligations to insured persons which are saved up by the state.
3. In these rules the following basic concepts are used:
- "the budget of the insurer" - form of education and expenditure of money on the purpose of mandatory pension insurance by the state authorized body on mandatory pension insurance;
- "means of mandatory pension insurance" - the money which is in operational management of the insurer on mandatory pension insurance;
- "pension accruals" - the cash insurance assignments for the entire period of labor activity from the salary (income) and the income from their use which are in the individual account of insured person;
- "subvention" - the budgetary funds provided to the budget of the Agency of social insurance and pensions under the Government of the Republic of Tajikistan on non-paid and irretrievable bases on financing of not insurance payments;
- "the budget process" - regulated by rules of law of activities of state bodies for creation and consideration of the budget statement of the Agency of social insurance and pensions under the Government of the Republic of Tajikistan, to their approval and execution, and also on control of its execution;
- "insurance indemnity" - obligatory execution by the state authorized body on mandatory pension insurance of the obligations to insured persons in case of loss occurrence by means of insurance payments.
4. The budget process consists of the following main stages:
- designing of expense budgets and receipts of the insurer by local structural divisions;
- creation of the preliminary budget statement of the insurer on the basis of introduced drafts of expense budgets and receipts of the insurer by local structural divisions;
- consideration and approval of the preliminary budget statement of the insurer;
- development, consideration and approval of the budget statement of the insurer;
- budget implementation by the insurer and his structural divisions, or budget period;
- creation and approval of the performance report of the budget by the insurer and his structural divisions.
5. The organization of the budget process is performed according to the procedure, the established Law of the Republic of Tajikistan "About public finances of the Republic of Tajikistan".
6. Budgets are part of the budget of the insurer:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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