ORDER OF THE CHAIRMAN OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 28, 2004 No. 40

About approval of technique of holding actions for the payers of the VAT who are not representing tax statements on the VAT and writing out invoices including VAT

For the purpose of identification, the prevention and suppression of the offenses connected with non-presentation of tax statements on the value added tax, PRIKAZYVAYU:

1. Approve the enclosed technique of holding actions for the taxpayers on value added (further - the VAT) who are not representing tax statements on the VAT and writing out invoices (further - the Technique).

2. To management of organizational and financial providing the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Streltsov N. V.) to bring this order to the attention of the Tax Committees on areas, the cities of Astana and Almaty, "Astana - Jean calla" and the Interregional Tax Committee of N1.

3. This order becomes effective from the date of signing.

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of January 28, 2004 No. 40

Technique of holding actions for the payers of the VAT who are not representing tax statements on the VAT and writing out invoices including VAT

1. Tax authorities (further - the report) need to determine its place by the revealed payers of the VAT who are not representing tax statements on the VAT and writing out invoices including VAT (further - the supplier) specified in the report created within IS VAT stay. In case of absence on legal address of this supplier the tax authority needs to draw up the statement of inspection in form according to appendix 1 to this Technique.

2. When finding the supplier by tax authority the instruction on conducting tax audit is written out and handed to the supplier according to the tax legislation.

3. By each buyer specified in the report the inquiry for conducting counter check is sent to the Tax Committee in the location of the buyer through IS EKNA in form according to appendix 2 to this Technique.

4. After receipt of reply to the request by tax authority one of the following documents is drawn up:

1) on the supplier on whom there is act of inspection (and also in case of withdrawal of legal case of the supplier by law enforcement agencies) the conclusion of correctness of calculation of taxes in the budget for form according to appendix 3 to this Technique;

2) in case of detection of the facts of the statement of invoices by the supplier after its liquidation - the conclusion of correctness of calculation of taxes in the budget for form according to appendix 3 to this Technique. At the same time the amount of taxes is determined by indirect method based on acts of counter checks, invoices, bank statements and other documents;

3) when finding the supplier - the act of tax audit is also taken out the notification on the added amount of taxes and other obligatory payments of the budget, penalty fee and penalties by results of tax audit according to the Tax code.

5. At the same time, in the case established by the subitem 3 of item 4 of this Technique according to article 638 of the Code of the Republic of Kazakhstan about administrative offenses (further - the Administrative Code) the protocol on administrative offense under the article 206 Administrative Code is constituted. According to the procedure, established the Administrative Code, case on administrative offense is considered by the officials of bodies of Tax Service authorized on that.

6. The conclusion of correctness of calculation of taxes in the budget no later than the next day after its creation according to the procedure of Article 180 of the Code of penal procedure of the Republic of Kazakhstan is reported to the authorities of financial police with appendix of the materials testimonial of availability of essential elements of offense, including tax avoidance.

7. Acts of tax audits are reported to the authorities of financial police according to the Order of interaction of bodies of Tax Service and financial police of the Republic of Kazakhstan for the identification, the prevention, suppression of offenses and crimes in the sphere of economic activity approved by the joint order of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of 14.02.2003 of N66 and the Agencies of financial police of the Republic of Kazakhstan of 14.02.2003 N26.

8. Results of the held event go to Management of tax administration weekly by Friday by e-mail in the address: gbaihanov@mgd.kz according to appendix 4 to this Technique.

Appendix 1

to the Technique of holding actions for payers of the VAT, not representing tax statements on the VAT and writing out invoices including VAT, the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan approved by the order of January 28, 2004 No. 40

Act of inspection actual location of the taxpayer

     _______________________________         "__" _________ 200_ года
     Наименование налогового комитета

     Мною, ___________________________________________________________
                    (Ф.И.О. работника налогового органа)
проведено обследования фактического местонахождения __________________
__________________________________________________ (� НН ____________).
        (наименование налогоплательщика)
______________________________________________________________________
                   (наименование налогоплательщика)
зарегистрирован в ____________________________________________________
                         (наименование налогового комитета)
с "__" ________ 200_ года, ___________________________________________
                 (дата, серия и номер Свидетельства налогоплательщика)
     По данным    налогового   комитета   указанный   налогоплательщик
расположен по адресу: ________________________________________________
_____________________________________________________________________.
     В ходе обследования установлено, что ____________________________
_______________________________ по вышеуказанному адресу не обнаружен.
(наименование налогоплательщика)
адресу не обнаружен.
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
_______________________________

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