ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 12, 2015 No. 86

About approval of form of tax accounting policy for the taxpayers applying special tax regime to subjects of small business, special tax regime for country or farms

According to item 4 of article 56 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed form of tax accounting policy for the taxpayers applying special tax regime to subjects of small business, special tax regime for country or farms.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (to Ergozhin of E.) provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction on official publication in mass media and information system of law of Ad_let;

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

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2015 No. 86

Form

Tax accounting policy for the taxpayers applying special tax regime to subjects of small business, special tax regime for country or farms

_______________________________________________________________________________________

           (First name, middle initial, last name (in case of its availability) / the name of the taxpayer)

1. Individual or business identification number (IIN/bin)

_______________________________________________________________________________________

2. Types of the performed activities

_______________________________________________________________________________________

_______________________________________________________________________________________

3. Reference method on account of the value added tax (VAT) *

_______________________________________________________________________________________

                          (separate, pro rata)

4. Method of determination of cost of inventories according to Item 2 of article 60-3 of the Tax Code ** ________________________

5. The list of tax registers which forms are developed independently ***

1) _____________________________________________________________________________________

2) _____________________________________________________________________________________

3) _____________________________________________________________________________________

6. Conducting tax accounting by the individual entrepreneurs applying special tax regime on the basis of the patent (note X in the corresponding cell):

1) according to the Book of tax accounting for the individual entrepreneurs applying special tax regime on the basis of the patent and not being taxpayers on value added according to appendix 1 to this form

2) according to the Book of tax accounting for the individual entrepreneurs applying special tax regime on the basis of the patent and being taxpayers on value added according to appendix 2 to this form

3) maintaining the sheet of accounting of obligations on payment for issues to the environment according to appendix 3 to this form

7. Person responsible for observance of tax accounting policy:

_______________________________________________________________________________________

                             (surname, name, middle name (in case of its availability))

_______________________________________________________________________________________

                                     (name of position)

8. Acceptance date of tax accounting policy "__" __________ 20 __ years

Note:

* it is not filled with individual entrepreneurs who according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting have the right not to perform financial accounting and financial reporting preparation;

** it is filled only with individual entrepreneurs who according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting have the right not to perform financial accounting and financial reporting preparation;

*** it is filled in the presence of the tax registers developed by the taxpayer independently in addition to tax registers which forms are established by authorized body according to Item 1 of article 77 of the Tax Code, and also individual entrepreneurs who according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting have the right not to perform financial accounting and financial reporting preparation, according to Item 2 of article 60-3 of the Tax Code, performing production of goods, and also chosen method of weighted average cost.

Appendix 1

to the Form of tax accounting policy for the taxpayers applying special tax regime to subjects of small business, special tax regime for country or farms

The book of tax accounting for the individual entrepreneurs applying special tax regime on the basis of the patent and not being taxpayers on value added

(title page)

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