ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2018 No. 97

About approval of form of tax accounting policy for the individual entrepreneurs applying special tax regimes to subjects of small business on the basis of the patent, the simplified declaration or with use of special mobile application

According to Item 7 of article 190 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve the enclosed form of tax accounting policy for the individual entrepreneurs applying special tax regimes to subjects of small business on the basis of the patent, the simplified declaration or with use of special mobile application.

2. Declare invalid the 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, the special tax regime for country or farms" (registered in the Register of state registration of regulatory legal acts for No. 10458, published on April 17, 2015 in information system of law of Ad_let).

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (to Tengebayev A. M.) 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" of the Ministry of Justice of the Republic of Kazakhstan for official publication and 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 Finance of the Republic of Kazakhstan;

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