of September 8, 2006 No. NK-UM-2-17/8276
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter of 04.08.2006 No. 01/08, reports the following.
Follows from the above-stated letter that N LLP is producer and the supplier of the dosage form, the new antineoplastic immunological medicine "Normogen" intended for clinical testing.
According to Item 1 of article 232 of the Tax Code turnovers on sales of goods (works, services) connected with medical and veterinary attendance are exempted from the value added tax in cases:
1) realization of medicines of any forms, and also materials and accessories for their production;
2) sales of products of medical (veterinary) appointment, including proteznoortopedichesky, and the medical (veterinary) equipment, and also materials and accessories for their production;
3) rendering medical (veterinary) services, except for cosmetology.
List of medicines, including drugs substances; products of medical (veterinary) appointment, including prosthetic and orthopedic products, surdotiflotekhnik and the medical (veterinary) equipment; materials and the medicinal and diabetic means completing for production, products of medical (veterinary) appointment, including prosthetic and orthopedic products, and the medical (veterinary) equipment, exempted from the value added tax (further - the List) No. 378 is approved by the order of the Government of the Republic of Kazakhstan of 10.03.2000 (daleepostanovleny No. 378).
The order of Committee of formation of the Ministry of Health of the Republic of Kazakhstan from
17.11.2005 No. 154 the medicine "Normogen" is recognized as medicine and included in the register of the medicines which are subject to clinical testing.
It should be noted that the group 30 "pharmaceutical products" is provided in the List approved by the Resolution No. 378,. At the same time, by the Commodity Nomenclature of Foreign Economic Activity code of EurAsEC serums immune both fractions of blood the other and modified immunological products including received by biotechnology methods to group 30 "pharmaceutical products" concern (the Commodity Nomenclature of Foreign Economic Activity code of EurAsEC of the 3002nd 10).
Thus, considering that the antineoplastic immunological medicine "Normogen" belongs to medicines, turnovers on realization of these medicines are exempted from the value added tax.
Vice-chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan
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