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

of August 8, 2006 No. NK-UM-2-14/7380

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

According to Rules of creation of the Declaration on the value added tax (the Form 300.00), the approved order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of 12.12.2005 No. 554, (further - Rules of creation of the Declaration), data on commodity import according to which the payment due date of the value added tax is changed (further - the VAT) are specified by the payer of the VAT in Appendix 300.07 Declarations on the VAT.

At the same time according to Item 53 of Rules of creation of the Declaration Appendix 300.07 it is filled as in case of creation of the Declaration on the VAT for tax period in which commodity import on which the payment due date of the VAT is changed, and in case of creation of the Declaration on the VAT for subsequent tax periods, before complete debt repayment on the VAT is performed.

According to Items 56, 57 Rules of creation of the Declaration on the VAT in additional forms by the lines 300.07.001 and 300.07.002 are specified the following data:

1) in the column A - sequence number of line;

2) in the column B - help number of the cargo customs declaration;

3) in the column C - VAT amount according to the cargo customs declaration;

4) in the column D - the term (changed), established for repayment of tax;

5) in column E - VAT amount, the Tax code read in accounting tax period according to Item 6 of Article 249 on account of debt repayment on tax amount which payment due date was changed. This tax amount is determined as difference of lines 300.00.010 and 300.00.009 of the form 300.00, constituted for accounting tax period;

6) in column F - the VAT amount extinguished according to Item 6 of article 249 of the Tax Code in the previous tax periods. This amount is determined as the amount of the sizes specified in columns E and F on the line corresponding to help number of the cargo customs declaration, the additional form constituted by the line 300.07.001 for the previous tax period;

7) in column G the VAT amount, outstanding offset with the budget for the realized goods during the three-months period is specified;

8) in the column N the corresponding code of budget classification is specified;

9) in the column I the VAT amount which is actually paid to the budget in accounting tax period for imported goods is specified;

10) in column J the VAT amount paid to the previous tax periods on imported goods is specified. This amount is determined as the amount of the sizes specified in the columns I and J on the line corresponding to help number of the cargo customs declaration, the additional form constituted by the line 300.07.001 for the previous tax period;

11) in column K - outstanding amount on the tax which is subject to payment in the budget. This amount is determined by subtraction from the size specified in the column C, the amounts of the sizes specified in columns E, F, I and J.

According to appendix No. 17 to Rules of maintaining personal accounts the approved order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of December 23, 2003 No. 530 (further - Rules of maintaining personal accounts), delivery of the amounts from additional forms to lines of form 300.07.001 and 300.07. 002, it is performed from those lines of column G where the payment due date specified in the column D expired from additional form by the line 300.07.001 pluses the amount of those lines of column G where the payment due date specified in the column D expired from additional form by the line 300.07.002, taking into account the column N (KBQ).

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