Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

I.O.'S ORDER OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of January 21, 2015 No. 34

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

(as amended on 02-11-2021)

According to 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.

2. To provide to department of tax and customs policy:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its official publication in information system of law of Ad_let and in periodic printing editions;

2) placement of this order on official Internet resource of the Ministry of national economy of the Republic of Kazakhstan.

3. To impose control of execution of this order on the supervising vice-minister of national economy of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Acting minister

M. Kusainov

Approved by the Order of the acting minister of national economy of the Republic of Kazakhstan of January 21, 2015 No. 34

Technique of forecasting of receipts of the budget

Chapter 1. General provisions

1. This Technique of forecasting of receipts of the budget (further – the Technique) is developed according to Article 65 of the Budget code of the Republic of Kazakhstan (further – the Budget code).

2. Forecasting of receipts in the government budget and in National fund of the Republic of Kazakhstan for planning period is performed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" (further – the Tax code), the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan", the Budget code, the Presidential decree of the Republic of Kazakhstan of December 8, 2016 No. 385 "About the Concept of forming and use of means of National fund of the Republic of Kazakhstan" and other regulatory legal acts of the Republic of Kazakhstan.

3. When forecasting the income in the government budget and National fund of the Republic of Kazakhstan macroeconomic indicators of the forecast of social and economic development of the country and regions (further – PSER) in nominal terms are used.

In calculations of the predicted receipts of the income indicators of tax statements (about charge, receipt of taxes, to the tax debt and charges, tax base), data of the state statistics, materials of state bodies are used.

4. When forecasting receipts in the budget for planning period the made changes in the Tax code and the Budget code are considered.

5. Forecasting of receipts in the government budget and in National fund of the Republic of Kazakhstan is performed by several methods of calculation for the purpose of determination of optimum forecast indicators.

6. In case of determination of forecasts of receipts in the republican budget and in National fund of the Republic of Kazakhstan for planning period assessment of receipts on the current financial year is accepted to base.

7. In case of determination of assessment of the tax potential of budgets of areas, cities of republican value, the capital for planning period the tax potential on the current financial year is accepted to base.

8. Methods of calculation of assessment of receipts (tax potential) various depending on the base assumed as a basis calculation when forecasting tax revenues.

Chapter 2. Forecasting of receipts in the republican budget

Paragraph 1. Tax revenues

9. On taxes and other obligatory payments on which forecast calculation the tax base or macroeconomic indicators having communication with the actual base or determining its size are assumed as a basis calculation of assessment of receipts for the current financial year is perfromed by the following methods:

1) the direct account by application of the tax rates to the corresponding tax bases on the following formula:

Rots = NB * S, where:

Rots – assessment of receipts of the income on the current financial year;

NB – tax base;

S – the rate established by the Tax code;

2) proceeding from macroeconomic indicators and effective rate on formula:

Rots = MP * Sotch

Sotch = Rotch/Mrotch * 100%, where:

Rots – assessment of receipts of the income on the current financial year;

MP – parameters of macroeconomic indicators according to the current financial year;

Sotch – effective rate for accounting financial year, %;

Rotch – actual receipts of taxes for accounting financial year;

Mrotch – parameters of macroeconomic indicators for accounting financial year;

3) on specific weight of actual receipts for certain period in reporting financial year, on formula:

Rots = the Russian Federation Uotch (flowed) /

Uotch = Russian Federation otch/rotch * 100, where:

Rots – assessment of receipts on the current financial year;

The Russian Federation (flowed) – actual receipts for certain period on the current financial year;

Uotch – specific weight of the same period in reporting financial year, %;

The Russian Federation (otch) – actual receipts for the same period of accounting financial year;

Rotch – actual receipts for accounting financial year;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.