ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 13, 2017 No. 15

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of September 7, 2010 No. 444 "About approval of accounting policy"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of September 7, 2010 No. 444 "About approval of accounting policy" (it is registered in the Register of state registration of regulatory legal acts for No. 6505, No. 263 (26324)) the following changes and amendments is published in the Kazakhstanskaya Pravda newspaper of October 6, 2010:

in the accounting policy approved by the specified order:

add with Item 23-1 of the following content:

"23-1. Receivables amounts by settlings with payers on tax revenues are recognized accounting of authorized body - the state body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget (further - authorized body) as the amount which is due to it from other persons, including other public institutions, legal entities and physical persons, formed owing to economic activities and accounting of transactions of tax revenues in the budget.

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