of December 23, 2002 No. NK-UM-07-2-18/11937 and of December 23, 2002 No. UPDK-14-01/2431
About VAT return to the diplomatic and equated to them representations, accredited in the Republic of Kazakhstan
(as of August 22, 2007)
The Ministry of Finance of RK together with the Ministry of Foreign Affairs of RK report the following.
2. The VAT return to Representations is performed by the Tax Committees in the Representation location.
3. The VAT return to Representations is performed based on the summary sheet (register) which form is approved by the order of the Minister of state revenues of RK of 19.02.2002 N 243, RK of 14.03.2002 registered in the Ministry of Justice for N 1794.
The summary sheet (register) joins the documents confirming the fact of payment of the VAT on goods (works, services) acquired both for official use of Representation, and for private use diplomatic and administrative technicians of these Representations.
4. According to item 2 of Art. 254 of the Tax code summary sheets (registers) and copies of documents (invoices, checks, etc.) are represented to the Tax Committees through the Ministry of Foreign Affairs of RK (Management on servicing of diplomatic corps - UPDK).
With respect thereto, and also based on item 3 of Art. 254 of the Tax code the Tax Committees in case of receipt of summary sheets (registers) directly from Representations do not make value added tax return based on such summary sheets (registers).
5. Summary sheets (registers) are represented to the Tax Committees with the cover letter of the Ministry of Foreign Affairs of RK (UPDK) in the following type:
1) on paper - on forms of the established sample (form 337.00), constituted according to requirements of the above-stated order of 19.02.2002 N 243;
2) in electronic form - till 01.04.2003 on the magnetic carrier to which the summary sheet (register) on paper in black-and-white scale signed by Representation, completed by hand is attached, by means of the printer or printed using the software on filling of this form extending by means of the www.taxkz.kz portal.
6. The VAT return based on summary sheets (registers) constituted by Embassies, and copies of documents (invoices, checks, etc.) confirming the fact of payment of the VAT will be made to those Embassies which directed counter note on respect for the principle of reciprocity by provision of privileges on the VAT to the Note of the Ministry of Foreign Affairs of RK.
7. Restrictions on VAT return are applied to number of Embassies. With respect thereto the Tax Committees in case of VAT return to Embassies need to consider the restrictions set to number of Embassies on the consumption regulations by separate types of goods (works, services) given in appendix 3 to this letter which can be changed in process of receipt of information from diplomatic representations of the Republic of Kazakhstan abroad.
The specified restrictions can have the lower and upper limits or only lower (only upper) limits. The limits specified in appendix 3, are established on VAT amounts and expressed in US dollars which are converted into tenge at the time of return on the rate established by National Bank of Kazakhstan.
In columns 3 and 4 of appendix 3 restrictions for Embassies and their employees respectively are specified. The lower and upper limits of restrictions mean that the VAT return will be performed according to documents in which the VAT amount constitutes size at least lower limit no more upper limit. According to documents in which the VAT amount does not conform to these requirements return is not made.
For Embassy of the French Republic the additional restriction expressed in consolidation of identical transactions is set. It means that if one type of goods (works, services) was acquired by Embassy of the French Republic at different suppliers and (or) according to several invoices (checks and other documents), then the cost of this type of goods (works, services) in different documents is summed up and the received total cost is compared to the limit of restrictions set in appendix 3.
In the column 5 of appendix 3 other types of restrictions according to which the VAT return is not made or made in limited procedure are specified.
If in column 5 the mark "without restrictions" is made and nearby the inventory (works, services) to which such mark is applied, the restrictions set in columns 3 and 4, on the specified goods (works, services) is provided are not applied.
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