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The document ceased to be valid since  January 1, 2026 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of October 2, 2025 No. 562

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2018 No. 98

About approval of Rules of the organization and conducting tax accounting by individual entrepreneurs to whom according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" the obligation on conducting financial accounting and creation of the financial reporting is not assigned

According to item 4 of article 190 of the Tax Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve the enclosed Rules of the organization and conducting tax accounting by individual entrepreneurs to whom according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" the obligation on conducting financial accounting and creation of the financial reporting is not assigned.

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

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;

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