ORDER OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of November 2, 2021 No. 98

About introduction of amendments to the order of the acting minister of national economy of the Republic of Kazakhstan of January 21, 2015 No. 34 "About approval of the Technique of forecasting of receipts of the budget"

I ORDER:

1. Bring in the order of the acting minister of national economy of the Republic of Kazakhstan of January 21, 2015 No. 34 "About approval of the Technique of forecasting of receipts of the budget" (it is registered in the Register of state registration of regulatory legal acts for No. 10322) the following changes:

state preamble in the following edition:

"According to Item 3 of Article 65 of the Budget code of the Republic of Kazakhstan I ORDER:";

To state the technique of forecasting of receipts of the budget approved by the specified order in edition according to appendix to this order.

2. To provide to department of tax and customs policy in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of national economy of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Legal department of the Ministry of national economy of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. To impose control of execution of this order on the supervising vice-minister of national economy of the Republic of Kazakhstan.

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

Appendix

to the Order of the Minister of national economy of the Republic of Kazakhstan of November 2, 2021 No. 98

Approved by the Order of the acting minister of national economy of the Republic of Kazakhstan of January 21, 2015 No. 34

Technique of forecasting of receipts of the budget

Chapter 1. General provisions

1. This Technique of forecasting of receipts of the budget (further – the Technique) is developed according to Article 65 of the Budget code of the Republic of Kazakhstan (further – the Budget code).

2. Forecasting of receipts in the government budget and in National fund of the Republic of Kazakhstan for planning period is performed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" (further – the Tax code), the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan", the Budget code, the Presidential decree of the Republic of Kazakhstan of December 8, 2016 No. 385 "About the Concept of forming and use of means of National fund of the Republic of Kazakhstan" and other regulatory legal acts of the Republic of Kazakhstan.

3. When forecasting the income in the government budget and National fund of the Republic of Kazakhstan macroeconomic indicators of the forecast of social and economic development of the country and regions (further – PSER) in nominal terms are used.

In calculations of the predicted receipts of the income indicators of tax statements (about charge, receipt of taxes, to the tax debt and charges, tax base), data of the state statistics, materials of state bodies are used.

4. When forecasting receipts in the budget for planning period the made changes in the Tax code and the Budget code are considered.

5. Forecasting of receipts in the government budget and in National fund of the Republic of Kazakhstan is performed by several methods of calculation for the purpose of determination of optimum forecast indicators.

6. In case of determination of forecasts of receipts in the republican budget and in National fund of the Republic of Kazakhstan for planning period assessment of receipts on the current financial year is accepted to base.

7. In case of determination of assessment of the tax potential of budgets of areas, cities of republican value, the capital for planning period the tax potential on the current financial year is accepted to base.

8. Methods of calculation of assessment of receipts (tax potential) different depending on the base assumed as a basis calculation when forecasting tax revenues.

Chapter 2. Forecasting of receipts in the republican budget

Paragraph 1. Tax revenues

9. On taxes and other obligatory payments on which forecast calculation the tax base or macroeconomic indicators having communication with the actual base or determining its size are assumed as a basis calculation of assessment of receipts for the current financial year is perfromed by the following methods:

1) the direct account by application of the tax rates to the corresponding tax bases on the following formula:

Rots = NB * S, where:

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