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

of August 16, 2012 No. HK-21-11817-HK-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 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 violation of the tax legislation if:

for specifying of information about the receiver the name of the line "Buyer" was used;

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

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

for specifying of the size of leviable turnover the name of the line "Cost of Goods Excluding VAT" was used;

for specifying of cost of goods, works, services the name of the line "In total Realization Value" was including VAT used;

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