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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 26, 2017 No. 340

About approval of Rules of reflection of receipts of the budget in annual consolidated financial statements about execution of the republican, regional budget, city budgets of republican value, the capital

(as amended on 23-02-2021)

According to Item 2 of Article 120-1 and Item 2 of Article 120-2 of the Budget code of the Republic of Kazakhstan of December 4, 2008, the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" PRIKAZYVAYU:

1. Approve the enclosed Rules of reflection of receipts of the budget in annual consolidated financial statements about execution of the republican, regional budget, city budgets of republican value, the capital.

2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) 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 from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;

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

3. This order becomes effective since January 1, 2018.

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 

"___" _____________ 2017.

 

__________________ N. Aydapkelov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of May 26, 2017 No. 340

Rules of reflection of receipts of the budget in annual consolidated financial statements about execution of the republican, regional budget, city budgets of republican value, the capital

Chapter 1. General provisions

1. These rules of reflection of receipts of the budget in annual consolidated financial statements about execution of the republican, regional budget, city budgets of republican value, the capital (further - Rules) are developed according to Item 2 of Article 120-1 and Item 2 of Article 120-2 of the Budget code of the Republic of Kazakhstan of December 4, 2008 (further - the Budget code).

2. In these rules the following concepts are used:

1) exchange transactions - transactions when which implementing public institution in exchange for the received assets or services, repayment of the obligations transfers other equivalent of rough equivalent cost (generally in the form of money, goods, services or provision of other assets in use);

2) not exchange transactions - the transactions which are not exchange. When implementing not exchange transaction the public institution or receives cost from other subject without direct transfer to exchange of approximately equal value, or transfers cost to other party without direct obtaining to exchange of approximately equal value;

3) local authorized body on budget implementation - the executive body financed from the local budget, performing functions in the sphere of budget implementation, conducting financial accounting, budget accounting and budget reports on execution of the local budget;

4) the income - increase in economic benefits or service potential during the accounting period in the form of inflow or increments of assets or reduction of obligations which lead to increase in net assets / the capital, other than the increase connected with fees of persons participating in the capital;

5) the obligation - the existing obligation of public institution arising from last events which settlement will lead to disposal of the resources containing economic benefits or service potential;

6) authorized body in the sphere of execution of the republican budget - the department of the central authorized body on budget implementation 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;

7) authorized body on collection of state revenues - the department of the central authorized body providing receipt of taxes, customs payments and other obligatory payments in the budget;

8) tax event - event, taxable according to the legislation of the Republic of Kazakhstan.

3. Authorized body in the sphere of execution of the republican budget and local authorized bodies on budget implementation constitute the annual consolidated financial statements about execution of the relevant budget consisting of the balance sheet for the corresponding financial year, the report on results of financial activities, the report on movement of money, the report on changes of net assets / the capital, the explanatory note.

Chapter 2. Procedure for the organization of reflection of receipts of the budget in consolidated financial statements

4. Authorized body in the sphere of execution of the republican budget and local authorized bodies on budget implementation reflect the amounts of receipts of the relevant budget in consolidated financial statements according to the requirements established by these rules.

5. The Chart of accounts of financial accounting of public institutions approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 15, 2010 No. 281 is applied to reflection of receipts of the budget in consolidated financial statements (it is registered in the Register of state registration of regulatory legal acts at No. 6314).

6. Transactions on receipts of the budget are reflected in the financial accounting according to the procedure determined by the Rules of conducting financial accounting in public institutions approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 (it is registered in the Register of state registration of regulatory legal acts at No. 6443) (further - Accounting rules).

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