ORDER OF THE CHAIRMAN OF COMMITTEE ACCORDING TO THE STATISTICS MINISTRIES OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of October 12, 2017 No. 145

About approval of the Technique of accounting of taxes on products and import

According to the subitem 5) of article 12 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" and the subitem 258) of Item 17 of the Regulations on the Ministry of national economy of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of September 24, 2014 No. 1011, I ORDER:

1. Approve the enclosed Technique of accounting of taxes on products and import.

2. According to the statistics to provide the Ministries of national economy of the Republic of Kazakhstan to management of national accounts together with Legal management of Committee in the procedure established by the legislation:

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

3. To impose control of execution of this order on the vice-chairman of Committee according to the statistics the Ministries of national economy of the Republic of Kazakhstan (Kerimkhanov G. M.

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

It is approved Minister of Finance of the Republic of Kazakhstan October 19, 2017

______________ B. Sultanov

Approved by the Order of the Chairman of Committee according to the statistics of the Ministry of national economy of the Republic of Kazakhstan of October 12, 2017 No. 145

Technique of accounting of taxes on products and import

Chapter 1. General provisions

1. The technique of accounting of taxes on products and import (further - the Technique) belongs to the statistical methodology created according to international standards and approved according to the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" (further - the Law).

2. This Technique is intended for accounting of taxes on products and import according to System of national accounts of 2008 (further - the satellite navigation system 2008) prepared by the International Monetary Fund, Organization for Economic Cooperation and Development, Statistical bureau of the European communities, the United Nations and the World Bank.

3. The technique is applied by Committee according to the statistics of the Ministry of national economy of the Republic of Kazakhstan when carrying out calculation of gross domestic product.

4. Information base for accounting of taxes on products and import are:

1) official statistical information;

2) administrative data of administrative sources.

Chapter 2. Classification and reflection of taxes on products and import in System of national accounts of 2008

5. The tax classification includes:

1) taxes on products:

the value added taxes (further - the VAT);

taxes and duties on import, excepting the VAT;

export levies;

taxes on products, excepting: VAT, import taxes and export;

2) other production duties.

6. The list of taxes on products and import is given in appendix 1 to this Technique.

7. Taxes on products include taxes on goods and services and are subject to payment for a moment:

productions of goods and services;

sale or import;

export or leasing;

transfers as transfer;

deliveries to other units;

uses for own consumption or accumulating.

8. Taxes are reflected by method of charges when implementing the corresponding types of activity, transactions or events leading to emergence of the tax liability.

9. Time of reflection of tax matches with the moment of emergence of the tax liability. The tax on sale, transfer or use of products is reflected in accounts at the time of sale, transfer or use.

10. Measurement of taxes is limited to actually paid taxes, without the unpaid tax liabilities. The actual tax payments are registered on the basis of method of charges as a result of emergence of the tax liabilities.

Chapter 3. Calculation of taxes on products and import in real terms

11. Calculations of taxes are in real terms perfromed by the following types: The VAT, excises, customs payments, the rent export levy from the organizations of oil sector and other taxes on products.

12. Calculation of the VAT in real terms is based on the satellite navigation systems components 2008, which generate the VAT: expenses of households on final consumption, gross accumulating of fixed capital, intermediate consumption.

13. Calculation of the VAT is in real terms perfromed as follows:

1) the VAT amount breaks according to components of the table "Resursy-Ispolzovaniye" according to appendix 2 to this Technique;

2) the VAT in real terms on expenses of households on final consumption, gross accumulating of fixed capital (further - VNOK) and to intermediate consumption by deflyatirovaniye of each group of goods through the corresponding price indexes on formula is calculated:

where:

- the corresponding VAT in real terms (current period in the price of the basic period);

 

- the corresponding VAT in current period;

d - deflator.

As deflator are used:

for expenses on final consumption - consumer price indexes;

for VNOK - price indexes of producers, the prices of import receipts and consumer prices;

for intermediate consumption - price indexes of producers, consumer prices;

3) the index of physical amount of the VAT on expenses of households on final consumption, VNOK and intermediate consumption on formula is calculated:

where:

- index of physical amount of the corresponding VAT;

 

- the corresponding VAT in real terms (current period in the price of the basic period);

 

- the corresponding VAT in the basic period.

4) the weighed index of physical amount of the VAT on structure of base period is calculated;

5) extrapolation of the VAT of previous period the weighed index of physical amount on formula:

where:

- The VAT in real terms (current period in the price of the basic period);

 

- The VAT in the basic period;

- the weighed index of physical amount of the VAT.

14. Calculation of excises is in real terms perfromed by method of deflyatirovaniye of excises of current period on indexes of change of rates on the following formula:

where:

- excises in real terms (current period in the price of the basic period);

 

- excises in current period;

IIS - index of change of the tax rate.

Calculation of index of change of the tax rate is perfromed on the following formula:

where:

IIS - index of change of the tax rate;

NST - the tax rate on commodity group in the period of t and t-1.

15. Calculation of customs payments is in real terms perfromed by deflyatirovaniye of customs payments of current period price indexes of export deliveries and import receipts:

where:

- customs payments in real terms (current period in the price of the basic period);

 

- customs payments in current period;

ITsEI - price index of export deliveries (import receipts).

16. Calculation of the rent export levy from the organizations of oil sector is in real terms perfromed:

1) deflyatirovaniye by means of price index of export deliveries:

where:

- the size of the rent export levy from the organizations of oil sector in real terms (current period in the price of the basic period);

 

- the size of the rent export levy from the organizations of oil sector in current period;

ITsE - price index of export deliveries.

2) extrapolation of the amount of the rent export levy on index of physical export volume of crude oil:

where:

- the size of the rent export levy from the organizations of oil sector in real terms (current period in the price of the basic period);

 

- the size of the rent export levy from the organizations of oil sector in the basic period;

Е - index of physical export volume of crude oil.

17. Other taxes on products are calculated in real terms by deflyatirovaniye method the corresponding consumer price indexes.

18. Calculation of index of physical amount for taxes on products and import is performed by weighing of types of tax on products and import on structure of base period.

Appendix 1

to the Technique of accounting of taxes on products and import

List of taxes on products and import

1. VAT;

2. excises;

3. payment for use of water resources of superficial sources;

4. rent export levy, except for receipts from the organizations of oil sector;

5. the rent export levy from the organizations of oil sector;

6. collection from auctions;

7. collection for driving of vehicles through the territory of the Republic of Kazakhstan;

8. payment for placement of outdoor (visual) advertizing;

9. tax on gaming;

10. customs payments;

11. special, anti-dumping, compensatory duties;

12. the special protective, anti-dumping and compensatory duties which are not subject to distribution.

Appendix 2

to the Technique of accounting of taxes on products and import

Components of the table "Resursy-Ispolzovaniye"

Code	Product name	Intermediate consumption	Expenses of households on final consumption	Gross accumulating of fixed capital
A	Products rural, forest and fishery
B	Products of the mining industry
With	Products of processing industry
D	Electric power, gas, vapor and air conditioning
Е	Water supply; sewer system, services in collection and waste disposal
F	Construction works
G	Services in trade wholesale and retail; services in car repairs and motorcycles
H	Services of transport, warehouse economy
I	Services in accommodation and food
J	Services in information and communication
K	Services financial and insurance
L	Services in real estate transactions
M	Services are professional, scientific and technical
N	Services in the field of administrative and support service
O	Services in the field of public administration and defense; services in obligatory social security
P	Services in the field of education
Q	Services in the field of health care and social servicing of the population
R	Services in the field of art, entertainments and rest
S	Services other
T	Services of the households hiring house servants and services in production of goods and services for own consumption
U	Services of the exterritorial organizations and bodies

 

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