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2018 year-end closing.
What should be paid attention to in accounting.
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In the last month, the number of the inquiries from companies that seek the services of year-end reporting preparation and filing increased significantly. Unfortunately, already during the 1C database audit it turns out that their accounting and tax accounting need to be either substantially changed, or restored.
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Restoring Accounting and Tax accounting in Almaty for you, in accordance with the current legislation of the Republic of Kazakhstan
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Attention must be drawn to the fact that sometimes companies lack even the most basic documents needed not only for compliance with the requirements of Tax Code and legislation in the sphere of accounting, but also for verification of relations with the company founders. We offer you as a recommendation two lists of documents that need to be considered which could relate to your company.
List #1
Documents specifically provided by legislation:
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Document |
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| 1 |
Articles of Association, Memorandum of Association / Resolution of the sole member |
| 2 |
Financial reporting |
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Completed and signed tax registers established by the authorized body |
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Completed and signed tax registers developed by the taxpayer independently, for example:
- for individual income tax and social tax;
- for revenues, to the lines in corporate income tax (CIT) return form;
- for expenses, to the lines in corporate income tax (CIT) return form;
- for calculation of income from writing off doubtful and monetary obligations;
- for writing off doubtful and monetary claims;
- for accounting of indirect income of individuals;
- for CIT for a non-resident;
- for VAT for a non-resident;
- for vehicle tax;
- for property tax;
- for fee for emissions into the environment;
- for freight forwarding services.
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| 5 |
Tax accounting and Accounting policies |
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Stocktaking throughout the year |
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Preparation of accounting and tax accounting policies for 2018-2019
for partnership enterprises and sole proprietors throughout Kazakhstan.
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| List #2
Documents, which we recommend to obtain at year’s end to ensure company’s security and correct accounting:
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Document |
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Reconciliation between 100.00 tax return form and 300.00 forms |
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2 Reconciliation between 100.00 tax return form and 200.00 forms |
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Reconciliation between accounting and tax accounting |
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Reconciliation of data in the taxpayer’s personal account |
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Calculation of the loss carried forward |
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If you’ve begun to have doubts, perhaps, it is not too late to take measures and maintain the accounting records in accordance with the legislation.
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Starting LLP, sole proprietorship, representative offices in Almaty! Error-free! Since 2009! ⇒
