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

(November, 2009)

Concerning the documents submitted for passing of the procedure of confirmation of statement on registration accounting on the value added tax

Association of support and development of pharmaceutical activities

Republic of Kazakhstan, 480004,

Almaty, Prospekt Abylay of the khan, 63, incorporated bank. 19

Tel/fax (8-327) 273-11-45

Ministry of Finance

Republic of Kazakhstan

Tax Committee

Whether legal entities in the form of limited liability partnership, the joint-stock company shall submit these documents, or this regulation concerns only individual entrepreneurs?

President Z.Sybankulova

Ministry of Finance of RK

Tax Committee

010000, city of Astana, Prospekt Pobedy, 11,

e-mail: info@mgd.kz of ph. (7172) 71-80-02, fax: (7172) 71-80-54

Association of support and development

pharmaceutical activities

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the address of October 29, 2009 No. 155 concerning the documents submitted for passing of the procedure of confirmation of statement on registration accounting on the value added tax (VAT) reports the following.

According to the subitem 3) of Item 1 of article 44 of the Law of the Republic of Kazakhstan «About enforcement of the Code of the Republic of Kazakhstan «About taxes and other obligatory payments in the budget» (Tax code)» (further - the Law) persons staying on registration VAT accounting till June 30, 2009 inclusive shall till December 1, 2009 for confirmation of statement on registration accounting as the payer of the VAT provide to tax authority in the location, including notarially attested copy of the document confirming the location.

At the same time the document confirming the location of the individual entrepreneur, legal entity is:

book of registration of citizens;

lease agreement (purchase and sale) of real estate;

the registration certificate of the right to real estate or other document provided by the civil legislation of the Republic of Kazakhstan.

It is necessary to consider that the procedure of confirmation of statement on registration VAT accounting determined by article 44 of the Law extends concerning legal entities and individual entrepreneurs, i.e. the payer of the VAT, but not his head and (or) participants.

Besides, considering that the book of registration of citizens is the document confirming the residence of physical person, this document can be submitted to tax authority when passing the procedure of confirmation of statement on registration VAT accounting by the individual entrepreneur - the payer of the VAT.

Due to the above it is reported that the requirement of staff of tax authorities regarding representation by legal entities of the book of registration of the head and (or) participants when passing confirmation of statement on registration VAT accounting are unreasonable.

Vice-chairman

Tax Committee of the Ministry

finance of the Republic of Kazakhstan

A. Dzhumadildayev

 

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