of October 17, 2013 No. DL/BUA-1-FL-A-327-15296
To Adenov B. I.
The Ministry of Finance of the Republic of Kazakhstan, having considered your letter/N of 10.10.2013, reports.
According to subitem 2 of article 1 of the Law of the Republic of Kazakhstan of 28.02.2007 No. 234 "About financial accounting and the financial reporting" (further - the Law), source accounting documents (further - source documents) - the documentary evidence both on paper, and on the electronic medium of the fact of making of transaction or event and the right to its making based on which financial accounting is kept.
According to Items 2 and 3 of article 7 of the Law, form or the requirement to the source documents applied to registration of transactions or events affirm authorized body and (or) National Bank of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan.
Forms of source documents are approved by the Order of the Minister of Finance of the Republic of Kazakhstan of 20.12.2012 No. 562 (further - the Order).
Source documents both on paper, and on electronic media which forms or requirements to which are not approved according to Item 2 of Article 7 are developed by individual entrepreneurs and the organizations independently and shall contain the following obligatory details:
1) name of the document (form);
2) date of creation;
3) the name of the organization or surname and initials of the individual entrepreneur on behalf of which the document is constituted;
4) content of transaction or event;
5) units of measure of transaction or event (in quantitative and value term);
6) name of positions, surnames, initials and signatures of persons responsible for transaction making (confirmation of event), and correctness of her (his) registration;
7) identification number.
Depending on transaction nature or event, requirements of regulatory legal acts of the Republic of Kazakhstan and method of processing of accounting information source documents can include additional details.
Thus, in the absence of the forms approved by the Order, including the Act of the performed works in the field of construction, the source documents constituted by the organization independently according to requirements of article 7 of the Law can serve as the documentary evidence of the fact of making of the executed services.
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