ORDER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 24, 1997 No. 123

According to the Law of the Republic of Kazakhstan "About modification and amendments in the Presidential decree of the Republic of Kazakhstan which is valid the law "About taxes and other obligatory payments in the budget" of 31.12.96 N61-I since July 1, 1997 is cancelled cash method in tax accounting and taxpayers shall apply method of charges. For the purpose of the organization of work on transition to method of charges in tax accounting according to the order of the Government of the Republic of Kazakhstan "About transition to method of charges in tax accounting" of June 20, 1997 I order to N1001:

1. Approve the enclosed Procedure for transition to method of charges in tax accounting (further - the Procedure).

2. To Tax Administrations on areas and Almaty:

- in two-day time to bring the Procedure to local tax authorities and taxpayers;

- to monthly represent data to the Tax Committee on execution of the repayment schedule by taxpayers of difference of the amounts formed upon transition from cash method to method of charges.

3. To managements of the Tax Committee to carry out work on explanation of the Procedure and application of method of charges in tax accounting.

4. To management on forced collection of taxes and obligations to the budget (R. H. Mukhamedov) to publish the Procedure in mass media in five-day time.

5. To impose control of execution of this order on the chief of organizational and methodical management B. Zh. Tleulesov.

PROCEDURE FOR TRANSITION TO THE METHOD OF CHARGES IN TAX ACCOUNTING

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