ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 3, 2017 No. 289

About modification and amendments in the order 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"

I ORDER:

1. Bring in the order 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, No. 242 (26303) the following changes and amendments is published in the Kazakhstanskaya Pravda newspaper of September 15, 2010:

in Rules of conducting financial accounting in the public institutions approved by the specified order:

state Item 1 in the following edition:

"1. These rules of conducting financial accounting in public institutions (further – Rules) are developed according to the Budget code of the Republic of Kazakhstan and establish procedure for conducting financial accounting in the public institutions containing at the expense of republican and local budgets, reflection of accounting of tax and non-tax revenues, sales proceeds of fixed capital, transfers from sale of financial assets of the state.";

add with Item 18-1 of the following content:

"18-1. Source documents on accounting of tax revenues in the budget is the summary report on final transactions of the personal accounts of the taxpayers (added, reduced, which arrived of amounts repaid in the budget).

Source documents on accounting of non-tax receipts in the budget are the report forms on receipts received from subsystem Analytical center (further – ATs) the integrated automated information system (further – IAIS) E-Ministry of Finance of ATs "Forming of the Reporting and Statistics on Public Finances, Analysis of Execution of Budgets, Preparation of Analytical Materials" Component.";

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