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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 2, 2016 No. 630

About approval of Rules of creation and submission of budget reports by public institutions, administrators of the budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts 

(as amended on 09-02-2024)

According to Article 124 of the Budget code of the Republic of Kazakhstan and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" PRIKAZYVAYU:

1. Approve the enclosed Rules of creation and submission of budget reports by public institutions, administrators of the budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix to this order.

3. To department of the budget legislation of the Ministry of Finance of the Republic of Kazakhstan (Ernazarova Z. A.) in the procedure established by the legislation to 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 in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) within ten calendar days from the date of state registration of this order in the Ministry of Justice of the Republic of Kazakhstan the direction in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

4. This order becomes effective after day of its state registration.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

It is approved

Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan

November 28, 2016

 

_____________ N. Aydapkelov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of December 2, 2016 No. 630

Rules of creation and submission of budget reports by public institutions, administrators of the budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts

Chapter 1. General provisions

1. These rules of creation and submission of budget reports by public institutions, administrators of the budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts (further - Rules) establish amount, forms, frequency, terms, procedure for creation and submission of budget reports of public institutions, administrators of the budget programs containing at the expense of republican and local budgets, authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts.

2. The public institutions and administrators of the budget programs containing at the expense of republican and local budgets, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts constitute reports in amount and in the forms established by these rules.

3. Report forms are filled in strict accordance with the indicators provided in them. Change of indicators and their codes in the approved report forms or entering into them of additional indicators is not allowed.

Changes of these otchetnost relating both to the current accounting period and to previous period (after their approval), are made in the budget reports constituted for the period in which misstatements of data were found.

4. In case of entering by the administrator of republican budget programs of changes into budget reports of subordinated public institutions, the administrator of republican budget programs sends to subordinated public institutions to which budget reports changes, the written notice of the made changes, with indication of the reasons of modification, signed by the head and the chief accountant were made.

The public institution, according to the changes made by administrators of the budget programs makes changes to the copy of budget reports within 10 working days from the date of receipt of the written notice of the administrator of the budget programs.

Corrections are made to budget reports of public institution only based on the written notice of the administrator of republican budget programs for results of consideration of the report of subordinated public institution by it, with obligatory observance of procedure for introduction of corrections, stipulated in Item 3 these rules.

In case of availability of notes and need of modification of budget reports of the administrator of republican budget programs the department performing within competence of the central executive body realizable and control functions in the sphere of execution of the republican budget and servicing of execution of local budgets, National fund of the Republic of Kazakhstan (further - department), rejects in information system (further – IS) budget reports of the administrator of republican budget programs for introduction of corresponding changes, with indication of reason for rejection. The administrator of republican budget programs, after entering of corresponding changes into budget reports, sends it to department again.

5. In case of entering by the administrator of local budget programs of changes into budget reports of subordinated public institutions, the administrator of local budget programs sends to subordinated public institutions to which budget reports changes, the written notice of the made changes, with indication of the reasons of modification, signed by the head and the chief accountant were made.

The public institution, according to the changes made by administrators of local budget programs makes changes to the copy of the report.

In case of introduction by local authorized body on budget implementation, the office of the akim of the city of district value, the village, settlement, rural district of changes in the report of the administrator of local budget programs, corrections are made by the last to budget reports in similar procedure.

6. Address part of the budget forms is filled in the following procedure:

the detail "Administrator of the Budget Programs" - the name and code of the administrator of the budget programs from Functional classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan;

detail "Public institution" - the name of public institution and its code according to the Reference book of the public institutions financed from republican and local budgets;

the detail "Frequency" - is specified the period of budget reports;

the detail "Unit of measure" – thousands of tenges;

the detail "Budget Type" - budget type.

7. The annual budget reports are constituted as of January 1 of the year following for reporting for the calendar period from January 1 to December 31.

The quarter reporting is constituted as of April 1, on July 1 and on October 1 the current financial year.

The monthly budget reports are constituted on the 1st, following reporting.

8. Terms of submission of budget reports for administrators of republican budget programs are established by department. Public institutions submit budget reports within the terms established by administrators of the budget programs and brought by them to public institutions before date of submission of budget reports.

Budget reports of public institutions and administrators of local budget programs are submitted in electronic form and on paper with the numbered pages and table of contents.

Administrators of local budget programs represent budget reports to the relevant local authorized body on budget implementation (the office of the akim of the city of district value, the village, settlement, rural district).

The list of forms of budget reports of public institutions, administrators of the budget programs, authorized bodies on budget implementation and offices of akims of the cities of district value, villages, settlements, rural districts is given in appendix 1 to these rules.

The form of submission of budget reports by public institutions, administrators of the budget programs, and offices of akims of the cities of district value, villages, settlements, rural districts is given by authorized bodies on budget implementation in appendix 2 to these rules.

Creation and submission of budget reports offices of akims of the cities of district value, villages, settlements, rural districts with population size more than two thousand people is performed since January 1, 2018, offices of akims of the cities of district value, villages, settlements, rural districts with population size two thousand and less people - since January 1, 2020.

Date of submission of budget reports for public institution day of its actual transfer on accessory, except for the public institutions which are in other settlements for which date of submission of budget reports is the date of its departure designated in stamp of the post company, but no later than 5 calendar days before date of submission of budget reports is considered.

In case of coincidence of the term established for submission of the reporting with output (non-working) day, the budget reports are submitted for the first working day following it.

9. Administrators of republican budget programs provide to department information necessary for preparation of the performance report of the republican budget.

10. In case of creation of budget reports it is necessary to be guided by the Budget code of the Republic of Kazakhstan and procedure for filling of forms of budget reports stated in these rules.

Chapter 2. Amount of budget reports

Paragraph 1. Amount of budget reports of public institutions and administrators of the budget programs

11. Public institutions and administrators of the budget programs constitute and represent the following report types:

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU according to appendix 3 to these rules (further – form 1-PU);

arrival report and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland for form 2-SD according to appendix 4 to these rules (further – form 2-SD);

the report on use of the funds allocated for entertainment costs in form 3-PZ according to appendix 5 to these rules (further – form 3-PZ);

the summary report on expenses on budget classification in form 4-20, of the Minister of Finance of the Republic of Kazakhstan approved by the order of December 4, 2014 No. 540 "About approval of Rules of budget implementation and its cash servicing" (it is registered in the Register of state registration of regulatory legal acts at No. 9934) (further – form 4-20);

the receipt and disbursement statement of the State Social Insurance Fund (further - GFSS) in form 8-GFSS according to appendix 9-1 to these rules (further - form 8 - GFSS);

the receipt and disbursement statement of Fund of social medical insurance (further - FSMS) in form 8-FSMS according to appendix 9-2 to these rules (further - form 8 - FSMS);

the receipt and disbursement statement of Fund of support of infrastructure of education (further - FPIO) in form 9-FPIO according to appendix 9-3 to these rules (further – form 9-FPIO).

12. Reports and information to them are signed by the head of public institution, the chief accountant or person heading division, providing conducting financial accounting in public institution.

The right of the first signature on summary budget reports of the administrator of the budget programs, authorized body on budget implementation and the office of the akim of the city of district value, the village, the settlement, the rural district the head of this body or person replacing it in accordance with the established procedure, the right of the second signature - the chief accountant has.

In all forms of the represented budget reports near the signature of the head and chief accountant there shall be disaggregation of the signature (surname and initials).

Besides, the copy of the order on the right of provision of the first and second signatures in the reporting, except for administrators of the republican budget programs representing the reporting through IS is attached to budget reports.

13. The corresponding administrators of the budget programs receiving target transfers represent quarterly to administrators of the budget programs from whom target transfers, form 4-20 with information on actual expenses of means of target transfers were received.

14. The territorial authorities of internal affairs containing at the expense of republican and local budgets represent budget reports in full of forms on the funds allocated from the local budget in local authorized bodies on budget implementation, and on the funds allocated from the republican budget - the administrator of republican budget programs.

15. Public institutions which are transferred from one subordination to another constitute the report for date of transfer in volume of forms of the annual statement and represent it to higher body, both on former, and on new subordination.

16. Public institutions and administrators of local budget programs constitute budget reports in full of forms in duplicate, one of which goes public institutions to higher body, administrators of local budget programs - to authorized body on budget implementation (the office of the akim of the city of district value, the village, settlement, rural district). Acceptance and verification of budget reports by administrators of the budget programs from subordinated public institutions and authorized bodies on budget implementation (offices of akims of the cities of district value, villages, settlements, rural districts) from administrators of the budget programs is performed according to these rules.

17. Form 3-PZ, the administrators of the budget programs who received funds for entertainment costs represent.

The administrators of republican budget programs who received funds for entertainment costs according to the Actions plan constituted by the Ministry of Foreign Affairs of the Republic of Kazakhstan present in the summary form form 3-PZ in the Ministry of Foreign Affairs of the Republic of Kazakhstan.

In form 3-PZ in the column 3 "It Is Approved according to the Estimate" the amount of entertainment expenses approved on expense budget on the organization and holding action in the column 4 "The Paid Obligations" is specified the amount of the paid obligations is specified, in the column 5 "Remaining Balance of Not Fulfilled Obligations" the remaining balance of not fulfilled obligations is specified. Besides, the amount of plan assignments on adoption of obligations for information only is shown.

The form 3-PZ is semi-annual and annual budget reports.

18. Public institutions receive form 4-20 from bodies of treasury monthly.

Administrators of republican budget programs and for January 1 of the year following reporting direct the created forms 4-20 as of July 1 as a part of the budget reports represented through IS.

Administrators of local budget programs receive from bodies of treasury the summary report on expenses in form 4-20 as of July 1 and for January 1 of the year following reporting assure him the signature and print of official stamp and represent it as a part of the report to the relevant local authorized body on budget implementation (the office of the akim of the city of district value, the village, settlement, rural district).

19. Administrators of the budget programs and the public institutions which are served on IS "Treasury client" independently create form 4-20.

Paragraph 2. Amount of budget reports of authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts

20. Authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts create and represent the following report types:

about execution of the republican budget, the corresponding local budgets, the government budget in form according to appendices 10 and 11 to these rules (further - performance reports of the budget);

about execution of the consolidated budget in form according to appendix 12 to these rules;

about movement of money on the control account of cash of National fund of the Republic of Kazakhstan in form according to appendix 13 to these rules;

about receipts and use of Fund of compensation by the victim and the carried-out payments of compensation by the victim for form according to appendix 13-1 to these rules;

the performance report of plans of receipts and expenses of money from sales of goods (works, services) in form 1-PU-UO according to appendix 14 to these rules (further - form 1-PU-UO);

form 2-SD;

data on execution of indicators of the republican budget according to appendix 15 to these rules;

the reconciliation statement of reporting data according to appendix 16 to these rules;

the performance report of the budget development programs, with separation into the budget programs directed to implementation of the budget investment projects (programs) and to forming or increase in the authorized capital of legal entities in form 6-BPR according to appendix 17 to these rules.

Chapter 3. Procedure for creation and submission of performance reports of plans of receipts and expenses of money from sales of goods (works, services), about receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland

21. As of July 1 and on January 1 new financial year public institutions, administrators of the budget programs constitute:

Form 1-PU;

form 2-SD.

Local authorized bodies of area, city of republican value, the capital on budget implementation represent forms 1-PU-UO and forms 2-SD to department as of July 1 - no later than August 15, on condition for the expired financial year - no later than February 20 of the year following accounting financial year.

Department represents forms 1-PU-UO and forms 2-SD on republican and local (by areas) to budgets to structural division of the central authorized body on the budget implementation responsible for report generation about execution of the State Budget as of July 1 - no later than August 20 of accounting year, for accounting financial year - no later than February 25 of the year following accounting financial year.

22. Local authorized bodies on execution of the subordinate budget, offices of akims of the cities of district value, villages, settlements, rural districts represent to local authorized body on execution of the higher budget reports on form 1-PU-UO and on form 2-SD to the terms established by the last.

23. The structural division of the central authorized body on budget implementation, responsible for report generation about execution of the State Budget, based on the reports submitted by department creates:

form 1-PU-UO (without approval by signatures);

form 2-SD on state, republican and to local budgets (without approval by signatures).

24. Forms 1-PU and forms 1-PU-UO are created on the structure determined by these rules, to commodity codes (works, services) according to the inventory Qualifier (works, services) of the public institutions containing at the expense of the government budget which money from realization remains at their order (further – the Qualifier of paid services), of the Minister of Finance of the Republic of Kazakhstan approved by the order of May 25, 2009 No. 215 (registered in the Register of state registration of regulatory legal acts behind No. 5702) approved by the central authorized body on budget implementation and also taking into account codes of functional and economic classifications of expenses of the budget.

Revenues:

on line 010 – "All receipts" the total amount of receipts which includes remaining balance of money for the beginning of financial year and the amount of receipts of the current year is reflected;

on line 011 – "Balance for the beginning of financial year" is reflected remaining balance of money for the beginning of financial year;

on line 012 – "Receipts of the current year" the amount of receipts of the current year is reflected.

Account part:

on line 020 – "All expenses, including on specifics" the total amount of expenses on all specifics of economic classification of expenses, including the amounts transferred into the budget is reflected;

on line 021 – "from them it is listed in budget receipt" for information only the sum granted on the income of the relevant budget, reflected on the corresponding specifics of line 020 is shown.

on line 030 – "The remaining balance of money by the end of the reporting period of the current financial year" is reflected remaining balance of money by the end of the reporting period of the current financial year.

Forms 1-PU and 1-PU-UO are semi-annual and annual budget reports.

25. The form 2-SD is filled as follows:

in columns 1 and 2 the code and the name of the administrator of the budget programs are specified;

in column 3 the amount of receipts of money for the accounting period of the current financial year, the accruing result since the beginning of year, taking into account the remaining balance amount for the beginning of year is specified;

in column 4 the remaining balance of money for the beginning of financial year is specified;

in columns 5 and 6 the code and the name of specifics of economic classification of expenses of the budget are specified;

in column 7 the amount of the made expenditure of money for the accounting period of the current financial year, the accruing result since the beginning of year is specified;

in column 8 the amount transferred in budget receipt is specified;

in column 9 the remaining balance of money by the end of the reporting period determined as difference of the amounts of money which arrived and spent to destination for the accounting period is specified.

Chapter 4.

No. 246 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 04.03.2022

Chapter 5. Procedure for creation and submission of the performance report of the budget

Paragraph 1. Procedure for report generation about budget implementation

41. The performance report of the budget is constituted central and local authorized bodies on budget implementation, offices of akims of the cities of district value, villages, settlements, rural districts.

42. The performance report of the budget reflects all transactions performed on cash basis on receipts and expenses of the relevant budget for the accounting period.

43. The performance report of the budget is created on the structure of the budget determined by the Budget code of the Republic of Kazakhstan to codes of classification of receipts of the budget, functional, economic classification of expenses of the budget of Single budget classification of the Republic of Kazakhstan and constituted according to the law on the republican budget or the decision of maslikhat on the local budget, the order of the Government of the Republic of Kazakhstan and local executive bodies, the decision of the akim of the city of district value, the village, settlement, rural district on implementation of the law on the republican budget and decisions of maslikhats on local budgets for the corresponding financial year.

44. The performance report of the budget for frequency is constituted monthly and following the results of year. The monthly/annual statement about budget implementation is created as follows.

45. The Sections of the performance report of the budget including receipts of the budget contain data on categories, classes, subclasses and specifics of classification of receipts of the budget.

46. The Sections of the performance report of the republican budget including budget expenses contain data on functional groups, functional subgroups, administrators of the budget programs, the budget programs, subprogrammes of classification of expenses of the budget.

The Sections of the performance report of the local budget including budget expenses contain data on functional groups, functional subgroups, administrators of the budget programs, the budget programs, subprogrammes of classification of expenses of the budget.

47. The performance report of the budget contains intermediate results according to the Section, subsection, category, class and subclass of receipts, according to the Section, subsection, functional group, functional subgroup, the administrator of the budget programs, the budget program, the subprogramme of expenses of the budget.

Paragraph 2. Report structure about execution of budgets

48. The performance report of the budget includes the following Sections (subsections):

1) income (I)

tax revenues;

non-tax receipts;

sales proceeds of fixed capital;

receipts of transfers;

2) costs (II);

3) net budget crediting (III):

budget credits;

repayment of budget credits;

4) balance on transactions with financial assets (IV):

acquisition of financial assets;

sales proceeds of financial assets of the state;

5) deficit (surplus) of the budget (V);

5-1) not oil deficit (surplus) of the budget (VI);

6) deficit financing (surplus use) of the budget (VII):

receipt of loans;

repayment of loans;

the used remaining balance of budgetary funds;

7) help Section "Remaining Balance of Budgetary Funds":

remaining balance of budgetary funds for the beginning of financial year;

remaining balance of budgetary funds by the end of the reporting period.

49. The Section I "Income" reflects receipts in the budget and consists of four subsections: "Tax revenues", "Non-tax receipts", "Sales proceeds of fixed capital", "Receipts of the transfers" including receipts in the budget for the first four categories of classification of receipts in the budget.

50. The Section II "Costs" consists of functional groups 1-15 functional classifications of the expenses reflecting the payments from the budget made on irrevocable basis.

51. The Section III "Net budget crediting" reflects difference between the subsections "Budget Credits" and "Repayment of Budget Credits" in which the payments from the budget made on returnable basis and receipts in the budget on account of debt repayment for earlier loans respectively are shown.

Net budget crediting is determined by formula

To = (b k - p k), where

To - net budget crediting;

b k - budget credits;

p k - repayment of budget credits.

52. The Section IV "Balance on transactions with financial assets" reflects difference between the subsections "Acquisition of Financial Assets" and "Sales Proceeds of Financial Assets of the State" in which expenses on acquisition of financial assets and receipts in the budget from sale of financial assets of the state respectively are reflected.

The balance on transactions with financial assets is determined by formula

S = (n f - p f), where

S - balance on transactions with financial assets;

n f - acquisition of financial assets;

p f - sales proceeds of financial assets.

53. The Section V "Deficit (surplus) of the budget" reflects deficit (surplus) of the budget equal to difference between the income and costs, net budget crediting and balance on transactions with financial assets.

Deficit (surplus) of the budget is determined by formula:

Db(Pb) = D-Z-K-S, where

Db - budget deficit;

Pb - budget surplus;

D - income;

Z - costs;

To - net budget crediting;

S - balance on transactions with financial assets.

The received size with negative sign is deficit, with positive sign - budget surplus.

53-1. The Section VI "Not oil deficit (surplus) of the budget" reflects not oil deficit (surplus) of the budget equal to difference between receipts in the republican or government budget with exception of receipts of loans, receipts of transfers of National fund of the Republic of Kazakhstan and the export customs duty on crude oil and expenses of the republican or government budget, except for repayments of loans.

Not oil deficit (surplus) of the budget is determined by formula:

NDb(NPb) = D - T (NF) - VTP - Z - To - S, where

NDb - not oil budget deficit;

NPb - not oil budget surplus;

D - income;

T (NF) - receipts of transfers from National fund of the Republic of Kazakhstan;

VTP - the export customs duty on crude oil;

Z - costs;

To - net budget crediting;

S - balance on transactions with financial assets.

The received size with negative sign is neneftyanny deficit, with positive sign - not oil budget surplus.

54. The Section VII "Deficit financing (surplus use) of the budget" consists of subsections: "Receipt of loans", "Repayment of loans", "The used remaining balance of budgetary funds" also reflects providing covering of budget deficit due to borrowing and the used remaining balance of budgetary funds or expenditure of budget surplus, means of loans, the used remaining balance of budgetary funds for repayment of principal debt on loans.

Deficit financing (surplus use) is determined by the following formulas:

Fd (Fp) = N + O-R, where

Fd - the amount of financing of budget deficit. Value of financing of budget deficit with positive sign corresponds to the size of its deficit;

Fp - amount of use of budget surplus. Value of use of budget surplus with negative sign corresponds to the size of its surplus;

N - the amount of the obtained loans;

O - the amount of the used remaining balance of budgetary funds;

R - repayment sum of principal debt on loans.

55. The amount of the used remaining balance of budgetary funds is determined by formula

O = R-Db (Pb) - N, where

R, Db, Pb, N correspond to components of formulas of Items 53, of 54 these rules.

The amount of remaining balance of budgetary funds used on deficit covering (surplus use) is considered with positive sign, but not used - with negative sign.

56. Remaining balance of budgetary funds at the end of the period are the means which remained not used as of the end of the accounting period on control accounts of cash of the relevant budgets.

57. Free remaining balance of budgetary funds is the remaining balance of budgetary funds for the beginning of year which remained after distribution on:

1) servicing and repayment of principal debt on the obtained loans;

2) financing of unpaid part of undertaken obligations of last financial year according to the budget development programs with realization term more than one year and to the current budget programs providing acquisition of assets and other goods with the term of production and delivery more than one financial year, services with rendering term more than one financial year;

3) further financing of budget investments on which the deadline corresponds to the period of realization of budget investments according to the approved documentation specified in Items 1, 1-1 and 2 Articles 157 and in Item 1-1 of Article 159 of the Budget code;

4) further financing of the budget programs (subprogrammes) financed for the provision account on initiatives of the President of the Republic of Kazakhstan;

5) further financing of the budget programs (subprogrammes) according to which obligations are not assumed in last financial year, without change of their purpose according to the offer of the relevant budget commission and based on the budget monitoring;

6) return (underused) in the expired financial year of the unused amounts of the target transfers allocated from republican regional or district (the cities of regional value) the budget;

7) return of the amount of excess of the determined sum over the annual amount of the consolidating plan of financing on payments for the end of the corresponding financial year following the results of the expired financial year local executive bodies when financing the separate directions of expenses from the local budget below the minimum amounts established by the law (the decision of regional maslikhat) on amounts of transfers of general nature;

8) return to National fund of the Republic of Kazakhstan parts of the unused funds raised from National fund of the Republic of Kazakhstan in the republican budget in the form of target transfer;

9) return to National fund of the Republic of Kazakhstan parts of the attracted guaranteed transfer in the republican budget.

58. The amount of remaining balance of budgetary funds for the beginning of financial year is entered into the report manually, remains invariable from beginning to end current financial year and is reflected in the help Section of the report in the column "Execution of Receipts of the Budget and (or) the Paid Obligations according to the Budget Programs (Subprogrammes)".

59. The amount specified in the report on the line "The Amount of the Used Remaining Balance of Budgetary Funds" with the amount of remaining balance for the beginning of financial year constitutes the amount of remaining balance of budgetary funds as of the end of the accounting period specified in the help Section. If the amount of the used remaining balance of budgetary funds has negative sign, its absolute value develops with the amount of remaining balance for the beginning of financial year if has positive sign, it is subtracted from the amount of remaining balance for the beginning of financial year.

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