THE ORDER OF THE DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 20, 2014 No. 236

About approval of Rules of calculation of rate of the rent by transfer of republican property to property employment (lease)

According to Item 50 of the Rules of transfer of state-owned property to property employment (lease) approved by the order of the Government of the Republic of Kazakhstan of February 13, 2014 No. 88, I ORDER:

1. Approve the enclosed Rules of calculation of rate of the rent by transfer of republican property to property employment (lease).

2. Recognize invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of February 13, 2012 No. 96 "About approval of base rate and the sizes of the applied coefficients considering structure type, type of the non-residential premise, comfort degree, territorial arrangement, type of activity of the employer, form of business of the employer by transfer of republican property to the property employment (lease)" (registered in the Register of state registration of regulatory legal acts at No. 7437, No. 64 published on May 4, 2012 in the Yuridicheskaya Gazeta newspaper);

2) the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2012 No. 365 "About modification of the order of the Minister of Finance of the Republic of Kazakhstan of February 13, 2012 No. 96 "About approval of base rate and the sizes of the applied coefficients considering structure type, type of the non-residential premise, comfort degree, territorial arrangement, type of activity of the employer, form of business of the employer by transfer of republican property to the property employment (lease)" (registered in the Register of state registration of regulatory legal acts at No. 7848, No. 162 published on October 26, 2012 (2344) in the Yuridicheskaya Gazeta newspaper).

3. And procedures of rehabilitation and bankruptcy (Adilkhanov D. B.) to provide to department of methodology of the order with republican state-owned property:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in official mass media in the procedure established by the legislation;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

4. This order becomes effective from the date of state registration and is subject to official publication.

Approved by the Order of the Deputy Prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of May 20, 2014 No. 236

Rules of calculation of rate of the rent by transfer of republican property to property employment (lease)

1. These rules of calculation of rate of the rent by transfer of republican property to property employment (lease) (further - Rules) are developed according to Item 50 of the Rules of transfer of state-owned property to property employment (lease) approved by the order of the Government of the Republic of Kazakhstan of February 13, 2014 No. 88, and determine rent rate procedure of payments by transfer of republican property to property employment (lease).

2. Calculation of rate of the annual rent by provision in property employment (lease) of the objects of the state non-residential fund which are on balance of republican legal entities is determined based on base rates and the sizes of the applied coefficients considering structure type, type of the non-residential premise, comfort degree, territorial arrangement, type of activity of the employer, form of business of the employer according to appendix to these rules and performed on formula:

where:

Ap - rate of the rent of the objects of the state non-residential fund which are on balance of republican legal entities in year;

Rbs - base rate of the rent for 1 square meter, tenge a year;

S - leased area, square meter;

Kt - the coefficient considering structure type;

Kk - the coefficient considering type of the non-residential premise;

Ksk - the coefficient considering comfort degree;

The KR - the coefficient considering territorial arrangement;

Kw - the coefficient considering type of activity of the employer;

Kopf - the coefficient considering form of business of the employer.

3. Calculation of rate of the annual rent by provision in property employment (lease) of the equipment, vehicles and other inconsumable things is performed on formula:

where:

Ap - rent rate for the equipment, vehicles and other not consumed things in year;

With - residual cost of the equipment according to accounting data.

In case of delivery in property employment (lease) of the equipment, vehicles and other inconsumable things with the added depreciation of 100 percent residual cost is accepted in the amount of 10 percent from original (recovery) cost;

Nam - limit rates of depreciation according to article 120 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code);

KP - decreasing coefficient (it is applied in case of depreciation of the equipment, vehicles and other inconsumable things more than sixty percent - in the amount of 0,8, by provision to small business entities to the organization of productive activity and development of service industry of the population, except for trade and purchasing (intermediary) activities, - in the amount of 0,5).

4. Calculation of the rent by provision in property employment (lease) on hours of objects of the state non-residential fund, and also the equipment, vehicles and other inconsumable things which are on balance of republican legal entities is performed on the following formula:

where:

Ach - rent rate for the objects of the state non-residential fund, the equipment, vehicles and other inconsumable things which are on balance of republican legal entities in hour;

Ap - rent rate for the objects of the state non-residential fund, the equipment, vehicles and other inconsumable things which are on balance of republican legal entities in year;

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