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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 26-02-2018)

For the purpose of realization of part 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.

2. Forecasting of receipts in the state and republican budgets, in National fund of the Republic of Kazakhstan for categories, classes and subclasses of Single budget classification (further - EBK) is performed by the central authorized body on state planning taking into account the forecast of social and economic development.

3. 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 of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan", the Budget code of the Republic of Kazakhstan of December 4, 2008, 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".

4. When forecasting receipts in the budget for planning period the made changes in the operating regulatory legal acts are considered.

5. Forecasting of receipts in the government budget and in National fund 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 the budget for planning period is accepted to base assessment of receipts by the current year in the conditions of the current legislation.

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 by the current year in the conditions of the current legislation is accepted to base.

8. Calculation of assessment of receipts (tax potential) by the current year is made by types of receipts in the consolidated budget.

9. 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. Bases of forecasting of receipts in the republican budget

10. 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 by the current year in the conditions of the current legislation is perfromed by the following methods:

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

Po = NOB*S,

where

Po - assessment of receipts of the income by the current year in the conditions of the current legislation;

NOB - tax base;

S - the rate established by the Tax code of the Republic of Kazakhstan.

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

Po = Nob*sotch

Sotch = % Potch/Nootch*100,

where

Po - assessment of receipts of the income by the current year in the conditions of the current legislation;

NOB - parameters of macroeconomic indicators according to the current year;

Sotch - average effective rate for accounting year, %;

Rotch - actual receipts of taxes for the accounting period;

Nootch - parameters of macroeconomic indicators for reporting

period.

11. On non-tax receipts and sales proceeds of fixed capital assessment of receipts of the income by the current year in the operating conditions of the legislation is determined by taxes and other obligatory payments by which when forecasting it is difficult to determine base for calculation because of availability several criterion for evaluation of tax base and application of rates and also by the following methods:

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

Po = Republic of Belarus (otch) *uotch

Uotch = Po (otch) / Pотч*100,

where

Po - assessment of receipts by the current year in the conditions of the current legislation;

The Republic of Belarus (otch) - actual receipts for certain period by the current year;

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

Po (otch) - actual receipts for the same period of accounting year;

Rotch - actual receipts for accounting year;

2) on average monthly receipt for certain period by the current year, on formula:

Po = Republic of Belarus (otch) / KB (otch) * 12,

where

Po - assessment of receipts by the current year in the conditions of the current legislation;

The Republic of Belarus (otch) - actual receipts for certain period by the current year;

Kb (otch) - the number of months in certain period of the current year;

12 - the number of months in year;

3) by indexation of actual receipts for accounting year on the rate of inflation, on formula:

Ro=rotch * (100%+ib),

where

Po - assessment of receipts by the current year in the conditions of the current legislation;

Rotch - actual receipts for accounting year;

Ib - the rate of inflation by the current year, %.

12. In case of determination of assessment of receipts by the current year for the accounting periods and by the current year the one-time payments having not system character and not depending on productive activity, in particular, the large amount of the annual recalculations received for the account of temporary factors (price fluctuation, structural changes), the amounts which are additionally accrued under acts of checks are excluded from the actual tax and non-tax receipts.

Chapter 3. Tax revenues

Paragraph 1. The corporate income tax from legal entities, except for receipts from the organizations of oil sector

13. The forecast amount on the corporate income tax from legal entities, except for receipts from the organizations of oil sector is determined by the following methods:

1) on the basis of amount of gross value added (further - VDS) the forecast of social and economic development, average effective rate of tax according to forecast calculation of receipt of the corporate income tax on legal entities, except for receipts from the organizations of oil sector in form according to appendix 1 to this Technique on the following formula:

Rr = (Vr*sb) of +NA

Sb = Republic of Belarus/Ví*100

Republic of Belarus =vb*sotch

Sotch = Rotch/V«Ôþ*100,

where

Rr - the forecast amount of the corporate income tax;

Vp - forecast amount of VDS of not oil sector;

Sb - average effective rate according to receipts of the corporate income tax by the current year, %;

NA - tax administration (in % to VDS of not oil sector);

The Republic of Belarus - assessment of receipts of the corporate income tax by the current year in the conditions of the current legislation;

Vb - I will eat around VDS of not oil sector by assessment the current year;

Sotch - average effective rate for the accounting period, %;

Rotch - actual receipts of the corporate income tax for the accounting period;

Votch - I will eat around VDS of not oil sector for the accounting period;

2) on the basis of data on the added tax amounts on the large taxpayers who are subject to republican monitoring, and total amount of the paid corporate income tax according to forecast calculation of the corporate income tax from legal entities, except for receipts from the organizations of oil sector in form according to appendix 2 to this Technique on formula:

RR = (Rots.Kr. + Rots.Ost.)*vtemp,

where

Rr - the forecast amount of the corporate income tax;

Rots.Kr. - assessment of receipt of tax from large taxpayers by the current year;

Rots.Ost. - assessment of receipt of tax from other taxpayers by the current year;

Vtemp - the predicted growth rate of VDS of not oil sector, %;

at the same time,

Rots. = Rots.Kr. + Rots.Ost.

Rots.Kr. = Republic of Belarus (otch.kr.) / Uотч.кр. *100

Uotch.Kr = Ro (otch.kr.) / Rotch.Kr. *100

Rots.Ost. = Republic of Belarus (otch.ost.) / Uотч.ост. *100

Uotch.Ost. = Ro (otch.ost.) / Rotch.Ost. * 100,

where

Rots. - assessment of receipts from large taxpayers by the current year in the conditions of the current legislation;

Rots.Kr. - assessment of receipts from large taxpayers by the current year;

Rots.Ost. - assessment of receipts from other taxpayers by the current year;

Republic of Belarus (otch.kr.) - the added tax amount from large taxpayers for certain period of the current year;

Uotch.Kr. - specific weight of the added amounts on large taxpayers of the same accounting period in reporting year, %;

Ro (otch.kr.) - the added tax amount from large taxpayers for the same period of accounting year;

Rotch.Kr. - the added tax amount from large taxpayers for accounting year;

Republic of Belarus (otch.ost.) - paid amount of tax from other taxpayers for certain period of the current year;

Uotch.Ost. - specific weight of paid amounts on other taxpayers of the same accounting period in reporting year, %;

Ro (otch.ost.) - paid amount of tax from other taxpayers for the same period of accounting year;

Rotch.Ost. - paid amount of tax from other taxpayers for accounting year.

Footnote. Item 13 with the change made by the order of the Minister of national economy of RK of 15.09.2015 No. 637 (becomes effective after ten calendar days after day of its first official publication).

14. In case of determination of average effective rate the one-time payments having not system character and not depending on productive activity, in particular, the large amount of the annual recalculations received for the account of temporary factors (price fluctuation, structural changes) and the amounts which are additionally accrued under acts of checks are excluded from actual receipts of tax.

Paragraph 2. Value added tax

15. The forecast for the value added tax (further - the VAT) on manufactured goods, the performed works and the rendered services in the territory of the Republic of Kazakhstan is determined according to forecast calculation of receipt of the value added tax on manufactured goods, the performed works and the rendered services in the territory of the Republic of Kazakhstan by form according to appendix 3 to this Technique on the following formula:

Np = (Wp * Sb) - Xr +NA in case of

Sb = (Nb + Hb) / Wb * 100

Nb = (Wb * Sotch.) - Hb

Sotch = (Notch + Hotch) / Wotch * 100,

where

Np - forecast VAT amount;

Wp - forecast amount of gross internal output (further - GDP);

Sb - average effective rate by the current year;

Xr - the forecast amount of VAT return;

NA - tax administration (in % to GDP in nominal terms);

Nb - assessment of receipts of the VAT by the current year in the conditions of the current legislation;

Wb - GDP amount by the current year;

Hb - the VAT return amount by the current year;

Sotch - average effective rate according to the report;

Notch - actual receipts of the VAT for the accounting period;

Wotch - GDP amount for the accounting period;

Hotch - the VAT return amount for accounting year.

16. The forecast for the value added tax for the goods imported on the territory of the Republic of Kazakhstan is determined on the basis of the predicted import volume according to the forecast of social and economic development and average effective rate of the value added tax for imported goods according to forecast calculation of the value added tax on the goods imported on the territory of the Republic of Kazakhstan in form according to appendix 4 to this Technique by the following formula:

Np(imp) = (Vp(imp) * Sb) + NA

Sb =nb (imp)/Vb (imp) * 100

Nb (imp) =vb (imp) * Sotch

Sotch =notch/Votch * 100,

where

Np(imp) - forecast VAT amount on imported goods;

Vp(imp) - forecast import volume;

NA - tax administration (in % to import volume);

Sb - average effective rate of tax by the current year, %;

Nb (imp) - VAT amount on imported goods by the current year;

Vb (imp) - import volume by the current year;

Sotch - average effective rate of tax for the accounting period, %;

Notch - actual receipts of the VAT for imported goods for the accounting period;

Votch - import volume on accounting year.

17. In case of determination of average effective rate on tax the one-time payments having not system character are excluded from actual receipts of tax (additional accrual by results of checks, mistakenly credited amount, etc.).

Paragraph 3. Excises on the goods imported on the territory of the Republic of Kazakhstan

18. Forecast calculation of excises on the goods imported on the territory of the Republic of Kazakhstan is performed in form according to appendix 5 to this Technique, on the following formula:

=Vp*S are,

where

Ap - the forecast amount of excise;

S - excise rate;

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