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

of March 10, 2023 No. 31

About modification and amendments 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"

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 and amendments:

in the Technique of forecasting of receipts of the budget approved by the specified order:

state Item 12 in the following edition:

"12. The forecast for the corporate income tax from subjects of big business according to the list approved by the central authorized body on state planning together with the central authorized body on budget implementation, except for receipts from the organizations of oil sector (further – KPN from subjects of big business) according to Article 49 of the Budget code, is determined on the basis of amount of gross value added (further – VDS) not oil sector of PSER, oil secondary and tertiary sectors of PSER, effective rate of tax by the following formula:

_KRNP = _KRNP1 + _{KRNP 2,} where:

_KRNP – the total forecast amount of KPN from subjects of big business;

1) _KRNP1 = (_{Vvds (item) * Sotch}) + NA, where:

_KRNP1 – the forecast amount of KPN from subjects of big business of not oil sector;

_{Vvds (p)} – forecast amount of VDS of not oil sector;

_Sotch – effective rate of KPN from subjects of big business of not oil sector for accounting financial year, %;

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