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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 15, 2018 No. 195

About approval of Rules of determination of original cost of the fixed assets received by the concessionary (the legal successor or the legal entity who is specially created only by the concessionary for implementation of the agreement of concession) under the agreement of concession, and also the cost reducing cost balances of the concessionary II, III and IV groups at transfer of the fixed assets to the concedent at concession termination of the contract

According to Item 10 of Article 268 and the subitem 2) of Item 13 of article 270 of the 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 determination of original cost of the fixed assets received by the concessionary (the legal successor or the legal entity who is specially created only by the concessionary for implementation of the agreement of concession) under the agreement of concession, and also the cost reducing cost balances of the concessionary II, III and IV groups at transfer of the fixed assets to the concedent at concession termination of the contract.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of March 26, 2015 No. 209 "About approval of Rules of determination of original cost of the fixed assets received by the concessionary (the legal successor or the legal entity who is specially created only by the concessionary for implementation of the agreement of concession) from the concedent under the agreement of concession, and also the cost reducing cost balances of groups of the concessionary by transfer of the fixed assets by the concessionary to the concedent in case of concession termination of the contract" (registered in the Register of state registration of regulatory legal acts for No. 10978, published on June 25, 2015 in information system of law of Ad_let).

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