About approval of Rules of rendering paid types of activity on sales of goods, works, services by the state libraries, state museums and memorial estates and expenditure them money from sales of goods, works, services

2. To provide to department of economy and finance of the Ministry of Culture and sport of the Republic of Kazakhstan in the procedure established by the legislation:

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

2) within ten calendar days after state registration of this order the direction on official publication in periodic printing editions and information system of law of Ad_let;

3) after official publication placement of this order on Internet resource of the Ministry of Culture and sport of the Republic of Kazakhstan;

4) submission to Department of legal service of the Ministry of Culture and sport of the Republic of Kazakhstan of data on execution of the actions provided by this Item within ten working days from the date of execution of actions.

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

Approved by the Order of the Minister for Culture and Sports of the Republic of Kazakhstan on January 26, 2015 No. 21

Rules of rendering paid types of activity on sales of goods, works, services by the state libraries, state museums and memorial estates and expenditure them money from sales of goods, works, services

1. These rules of rendering paid types of activity on sales of goods, works, services by the state libraries, state museums and memorial estates and expenditure them money from sales of goods, works, services (further – Rules) determine procedure for rendering paid services by the state libraries, state museums and memorial estates and expenditures them money from sales of goods, works, services.

2. Action of these rules extends to the state libraries, the state museums and memorial estates for implementation on paid basis of sales of goods, works, the services which are not relating to their main activities, specified in Items 3 and 4 of these rules.

3. The state libraries render the following types of activity on sales of goods, works, services:

1) production of copies from all types of carriers, formats, standards and their processing;

2) production of materials for citizens with limited opportunities;

3) accomplishment of analitiko-synthetic document handling and additional bibliography;

4) restoration of manuscripts, valuable books and documents;

5) organization of offside information and exhibition events;

6) educational and translation services;

7) examination of manuscripts and valuable books;

8) provision of services of the Internet based on the contract with the telecom operator;

9) electronic delivery of documents, search and creation of thematic information;

10) carrying out excursion servicing, photo and video filming;

11) realization of educational and methodical literature and other benefits published by library.

4. The state museums and memorial estates render the following types of activity on sales of goods, works, services:

1) production of copies from all types of carriers, formats, standards and their processing;

2) provision of services of the Internet based on the contract with the telecom operator;

3) carrying out photo and video filming;

4) realization of souvenir and printed material;

5) implementation of the educational and methodical editions and other literature published by the museums and memorial estates.

5. Goods prices, works, the services to the state libraries, the state museums and memorial estates provided on paid basis are established by the price list of the prices (further – the price list).

6. The state libraries, the state museums and memorial estates in places of rendering paid services place the following evident information:

1) the these rules stated in full (without reducings);

2) the list of the provided types of activity on sales of goods, works, services;

3) price list.

7. Money from the sales of goods, works, services specified in Items 3 and 4 of these rules remains on hand the state libraries, the state museums and memorial estates.

8. The state libraries, the state museums and memorial estates realize on paid basis goods, works, services in supporting documents (agreements, receipts, invoices, delivery notes, acts of the rendered services / the performed works, fiscal checks) with indication of the price and amount of goods, works, services.

9. The calculations in case of sales of goods, works, services performed by means of cash are made through cash desks of the state libraries, the state museums and memorial estates, with obligatory application of cash registers with fiscal memory and issue of the control check to the client, on clearing settlement by transfer to the current account.

10. When rendering paid types of activity the magazine is kept (in any form) in which date of sales of goods, works, services, types of goods, works, services, quantity and the name of the enclosed documents (are fixed by their provision), surname, initials of the responsible official on sales of goods, works, services.

11. The taxation of the means arriving from rendering paid services and representation of privileges on taxes and fees is regulated by the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code).

12. The means arriving from the sales of goods, works, services specified in Items 3 and 4 of these rules are enlisted into control accounts of cash of money from realization by the state libraries, state museums and memorial estates of the services remaining at their order and spent according to the procedure, the established Budget code of the Republic of Kazakhstan of December 4, 2008.

13. The means arriving from the sales of goods, works, services which are not relating to the main activities of the state libraries are spent in the following directions:

1) strengthening of material and technical resources;

2) compensation of the specialists involved to rendering services;

3) household expenses (communication fee, payment of transport services, acquisition of objects and materials for the current purposes);

4) acquisition of literature, electronic collections and databases for replenishment of library stocks;

5) the edition of scientific and methodical literature concerning safety of book fund, reading sociology;

6) acquisition of education guidances, evident materials for carrying out training in orders (requests) of physical and non-state legal entities;

7) holding the training trainings, seminars, conferences on orders (requests) of physical and non-state legal entities;

8) holding mass actions (literary soirees, exhibitions, presentations, tenders, days of the book, festivals);

9) production and replication of blanks products, brochures, abstracts, library cards, leaves of requirements, printing of cover, crested cover;

10) implementation of editions of libraries, copies of sound recordings, videos, soundtracks;

11) repair, restoration and cover of books, magazines;

12) photo, film, video filming, microcopying of individual clauses, materials from books and periodic printing editions;

13) restoration of cultural values and historical and cultural monuments.

14. The means arriving from the sales of goods, works, services which are not relating to the main activities of the state museums and memorial estates are spent in the following directions:

1) strengthening of material and technical resources;

2) compensation of the specialists involved to rendering paid services;

3) household expenses (communication fee, payment of transport services, payment for the electric power, heating, water supply and other utility costs, acquisition of objects and materials for the current purposes);

4) lease of rooms and acquisition of education guidances, evident materials for carrying out training in orders (requests) of physical and non-state legal entities.

15. Financial accounting and the financial reporting of the state libraries, state museums and memorial estates, are performed according to orders of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions" (it is registered in the Register of state registration of regulatory legal acts for No. 6443) and of August 1, 2017 No. 468 "About approval of forms and rules of creation and accounts presentation" (it is registered in the Register of state registration of regulatory legal acts for No. 15594).

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