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ORDER OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of March 15, 2016 No. 134

About approval of Rules of pricing on the goods, works, services made and realized by the subject of the state monopoly, the special right

(as amended on 13-04-2022)

According to Item 1 of article 120 of the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015 and subitem 4-5) of article 13 of the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property" PRIKAZYVAYU:

1. Approve the enclosed Rules of pricing on the goods, works, services made and realized by the subject of the state monopoly, the special right.

2. Declare invalid the order of the Minister of national economy of the Republic of Kazakhstan of December 29, 2014 No. 178 "About approval of Rules of pricing on the goods made and realized by the subject of the state monopoly" (registered in the Register of state registration of regulatory legal acts for No. 10150, published in information system of law of Ad_let on February 26, 2015).

3. To provide to committee on regulation of natural monopolies and protection of the competition of the Ministry of national economy of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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

2) the direction of the copy of this order in printing and electronic type on official publication in periodic printing editions and information system of law of Ad_let within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan, and also in the Republican center of legal information within five working days from the date of receipt of the registered order for inclusion in reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of national economy of the Republic of Kazakhstan and on the intranet portal of state bodies;

4) within ten working days after state registration of this order submission to Legal department of the Ministry of national economy of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

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

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

Minister of national economy of the Republic of Kazakhstan

E.Dosayev

Approved by the Order of the Minister of national economy of the Republic of Kazakhstan of March 15, 2016 No. 134

Rules of pricing on the goods, works, services made and realized by the subject of the state monopoly, the special right

Chapter 1. General provisions

1. These rules of pricing on the goods, works, services made and realized by the subject of the state monopoly, the special right (further – Rules) are developed according to the Entrepreneurial code of the Republic of Kazakhstan (further – the Code).

2. For the purpose of application of these rules the following concepts are used:

1) the subject of the special right – the state company, joint-stock company, the limited liability partnership determined according to the procedure, established by the Government of the Republic of Kazakhstan according to Item 3 of article 193 of the Code;

2) pricing – process of forming and consideration of goods prices, works, services made and realized by the subject of the state monopoly, the special right;

3) allocation base - the quantitative index (indicators) used for cost allocation;

4) distribution coefficient - the share of indirect costs received as a result of application of allocation base for the separate cost accounting between goods, works, services;

5) public hearings – the procedure of discussion of the project of goods prices, works, services referred to the state monopoly, the special right held by authorized state body with the invitation of consumers, representatives of antimonopoly authority, state bodies of public associations, independent experts, mass media, National chamber of entrepreneurs of Atameken of the Republic of Kazakhstan and subjects of the state monopoly, the special right;

6) again formed subject – the subject of the state monopoly, the special right making and realizing goods, works, services less than one calendar year from the moment of creation at which actual costs in one financial year were not formed;

7) the subject of the state monopoly – the state company, except for The Government for Citizens State corporation, Fund of social medical insurance, the Public technical service, created according to the decision of the Government of the Republic of Kazakhstan;

8) reasonable price – the price determined based on reasonable costs and profit of the subject of the state monopoly, the special right;

9) cost – set of the costs considered by authorized body in the price on the goods made and realized by the subject of the state monopoly, the special right, work, service;

10) direct costs on goods, work, service – costs which directly are also unambiguously carried to certain goods, work, service.

11) indirect costs on goods, work, service - costs which cannot be carried directly and unambiguously to certain goods, work, service, but can be distributed on goods, works, services on the basis of the allocation bases reflecting origins of costs;

12) authorized state body – the central executive body and (or) its department performing management of the respective area of the state monopoly, the special right.

Other concepts and terms used in these rules are applied according to the current legislation of the Republic of Kazakhstan.

Chapter 2. Pricing on the goods, works, services made and realized by the subject of the state monopoly, the special right

3. Pricing on goods, works, services of the subject of the state monopoly, the special right is performed based on the separate cost accounting by each type of goods, works, services.

3-1. Conducting separate accounting represents system of collection and generalization of data on the income and costs separately by each type of goods, works, services.

3-2. Separate accounting is based on source documents of accounting and managerial accounting which provide the necessary detail level for separation of the income and costs by types of goods, works, services according to these rules.

3-3. For conducting separate accounting of the income and costs the subject of the state monopoly, the special right determines own allocation bases for each type of goods, works, services in the form of the separate Section of accounting policy, taking into account Item 3-6 of these rules.

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