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LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 27, 2010 No. HK-21-54/6069

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following.

production of meat and meat products;

conversion and conservation of fruit and vegetables;

production of vegetable and animal oils and fats;

conversion of milk and production of cheese;

production of products flour-grinding krupyanoy industries;

production of ready-made feeds for animals;

production of bread;

production of baby food and dietary foodstuff;

production of products of the krakhmalo-patochny industry

At the same time determination of types of activity for the purpose of application of the subitem 1) of Item 2 of article 267 of the Tax Code is performed according to the General qualifier of types of economic activity approved by the authorized state body performing state regulation in the field of technical regulation.

According to Item 1 of Article 33 of the Civil code of the Republic of Kazakhstan (further - RK Group) the legal entity the organization which has on the property right, of economic maintaining or operational management the isolated property is recognized and answers this property for the obligations, can acquire and perform on its own behalf the property and personal non-property rights and obligations, to be claimant and the defendant in court. The legal entity shall have separate balance or the estimate.

According to Item 1 of Article 19 of the Civil code citizens have the right to be engaged in business activity without formation of legal entity, except as specified, provided by this Code and other legal acts.

Besides, we pay attention that the concept gross annual income in the Tax code is used for the purposes of the corporate income tax.

 

Vice-chairman of the Tax Committee

Ministries of Finance of the Republic of Kazakhstan of T. Botakanov

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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