of December 20, 2024 No. 860
About modification and amendments in some orders of the Minister of Finance of the Republic of Kazakhstan
1. Bring the following changes and amendment in some orders of the Minister of Finance of the Republic of Kazakhstan:
1) in the order of the Minister of Finance of the Republic of Kazakhstan of May 23, 2007 No. 185 "About approval of the Standard chart of accounts of financial accounting" (it is registered in the Register of state registration of regulatory legal acts at No. 4771):
state preamble in the following edition:
"For the purpose of implementation of the subitem 2) of Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and subitem 643-3) of Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 I ORDER:"
state Item 2 in the following edition:
"2. Department of methodology of financial accounting, audit and assessment to provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and official publication in the procedure established by the legislation.";
in the Standard chart of accounts of financial accounting approved by the specified order:
state Item 1 in the following edition:
"1. This Standard chart of accounts of financial accounting (further - the Standard plan) is developed in compliance by the subitem 2) of Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and subitem 643-3) of Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387.";
to add the paragraph of the sixth part two of Item 30 with the following edition:
"3250" obligations on compulsory pension contributions of the employer" where the transactions connected with charge and payment of compulsory pension contributions of the employer are reflected.".
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