Development of accounting policies in Astana

The accounting company "IRIOS CONSULTING/AYRIOS CONSULTING" offers accounting uslugiv to Astana - Development of accounting and tax accounting policies.

Development of accounting and tax accounting policies.

The accounting policies - represent bases, provisions, the principles, rules and practice accepted to application by the enterprise for conducting accounting and drawing up financial statements according to requirements of the legislation of the Republic of Kazakhstan about accounting and financial statements, the international or national standards and standard book of accounts of accounting proceeding from their requirements and features of activity (Art. 6 of item 2 of the Law RK No. 234-III).

Tax accounting policies — the document accepted by the taxpayer establishing an order of conducting tax accounting with observance of requirements of the Tax Code (Art. 56 of item 5 of RK Oil Company).

The taxpayer independently develops and approves tax accounting policies. But it is necessary to know that for drawing up tax accounting policies existence of the accounting policies developed according to IFRS or NSFO is obligatory.

By drawing up Tax accounting policies the organization on the basis of tax accounting following the results of the tax period defines objects of the taxation and estimates taxes and other obligatory payments in the budget.

With tax accounting policies, the organization develops tax forms - tax registers which are submitted to officials of bodies of tax administration when carrying out documentary tax audits on paper or on electronic media.

Tax registers are kept in the form of special forms which include:

1) the tax registers made by the taxpayer independently in the forms established by the taxpayer in tax accounting policies taking into account provisions of the Tax Code;

2) the tax registers made by the taxpayer, forms and rules which drawing up are established by authorized body.

The taxpayer independently establishes in Tax accounting policies an order of conducting tax accounting, including methods of the accounting of the income and expenses as by the Tax Code the taxpayer is given an opportunity of the choice of methods of the account that it has to be approved in the developed tax accounting policies.

Despite a possibility of the choice of a method of tax accounting, in tax accounting policies (according to RK Oil Company) basic provisions have to be established:

1. Forms and an order of drawing up the tax registers developed by the taxpayer independently.

2. The list of the carried-out kinds of activity according to the general qualifier of types of economic activity approved by authorized government body on standardization.

3. Name of positions of the persons responsible for observance of an accounting tax policy.

4. An order of conducting separate tax accounting in case of implementation of kinds of activity for which the Code provided various conditions of the taxation.

5. The reference methods chosen by the taxpayer on the deductions of expenses for calculation of corporate income tax, and also reference on account of a value added tax provided by the Code.

Since 2009 development and the statement of the Tax policy it is strictly obligatory for all organizations, taxpayers of RK.

The cost of this accounting service is considered individually and depends on many parameters. For predesign of cost of this accounting service it is desirable to fill in the questionnaire application which we can send you to e-mail. For obtaining the questionnaire application you need to select the Feedback tab, or contact us on our contact information.