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

from August 16, 2012 of No. NK-21-11817-NK-7759

Association of Taxpayers of Kazakhstan

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter from 7/30/2012 of No. 382-07/12, pays attention that the blank form of invoices is not established by the tax legislation, and Article 263 of the Tax code establishes requirements regarding reflection of data in such invoice.

We do not consider as violation of the tax legislation if:

for specifying of data on the receiver the name of the line "Buyer" was used;

for specifying of the address of the location the name of the line "Address" was used;

for specifying of the certificate of the supplier payer of the VAT about statement on registration VAT accounting the name of the line "The certificate on statement on VAT accounting" or "The certificate on statement on registration VAT accounting" was used;

for specifying of the size of leviable turnover the name of the line "Cost of the goods excluding VAT" was used;

for specifying of cost of the goods, works, services the name of the line "All realization value" was including VAT used;

for specifying of the rate of the value added tax the name of the line "the VAT, the rate" was used;

for the line in which the signature of the head is specified, the name of the line "Head of the organization" was used;

for the line in which the signature of the person is specified, according to the decision of the payer of the VAT of the representative to sign invoices, the name "Responsible for", "Authorized representative" was used.

We consider that the VAT can be carried in offsetting according to invoices, in which:

the person, authorized to sign invoices for the head, the Head puts down the signature in line ": First name, middle initial, last name and signature of the representative";

the person, authorized to sign invoices for the chief accountant, the chief accountant puts down the signature in line ": First name, middle initial, last name and signature of the representative".

We consider that need on replacement of the invoice which is written out according to requirements of Article 263 of the Tax code, no.

 

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