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

of September 19, 2002 No. 725

About accounting by tax authorities of statements for value added tax return on the separate bases

For the purpose of streamlining of the procedure of consideration of the applications about value added tax return, the organization of their accounting in tax authorities and control of observance of provisions of the Tax code on value added tax return, PRIKAZYVAYU:

1. Approve the enclosed Rules of consideration and accounting by tax authorities of statements for value added tax return on the separate bases.

2. Bring in the order of the Minister of state revenues of the Republic of Kazakhstan of May 31, 2002 N535 "About Representation of Forms of the Reporting by Structural Divisions in Central Office of the Ministry of State Revenues of the Republic of Kazakhstan" the following amendments:

1) in appendix 2 to the specified order:

to add the Section of Department of the analysis and forecasting with lines of the following content:

+---------+----+------+--------------+-----+-----------------+-------ї
|  49-2   | 22 |ДАП-22|Сведения     о| НК  |Ежемесячно,    не| Excel |
|         |    |      |заявлениях   о|     |позднее  10 числа|       |
|         |    |      |возврате   НДС|     |месяца,          |       |
|         |    |      |по       форме|     |следующего     за|       |
|         |    |      |302.00        |     |отчетным периодом|       |
+---------+----+------+--------------+-----+-----------------+-------+
|  49-3   | 23 |ДАП-23|Сведения     о| НК  |Ежеквартально, не| Excel |
|         |    |      |заявлениях   о|     |позднее 10  числа|       |
|         |    |      |возврате   НДС|     |месяца,          |       |
|         |    |      |по       форме|     |следующего     за|       |
|         |    |      |322.00        |     |отчетным периодом|       |
|         |    |      |(337.00)      |     |                 |       |
+---------+----+------+--------------+-----+-----------------+-------+

To add 2) with appendices 49-2 and 49-3 according to appendices 1 and 2 to this order;

To add 3) with appendices 118-1 and 118-2 according to appendices 3 and 4 to this order.

3. To management of organizational support to bring this order to the attention of the Tax Committees on areas, the cities of Astana, Almaty, the Tax Committee "Astana - Jean calla".

4. I reserve control of execution of this order.

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

Appendix 1

to the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of September 19, 2002 No. 725

See Appendix 1 (6Kb In original language)

Appendix 2

to the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of September 19, 2002 No. 725

See Appendix 2 (5Kb In original language)

Appendix 3

to the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of September 19, 2002 No. 725

Recommendations to DAP-22 about creation of Data on statements for VAT return in form 302.00

Data on statements consist of two parts.

The first part is represented is information, includes data on the number of the statements which are under consideration as of the end of month under report since the beginning of year and is filled on the basis of the submitted applications for VAT return in form 302.00.

The second part is presented in the form of the table which includes the following Sections.

Section 1 "Is under Consideration for the Beginning of Month Under Report including on Which Return in Month Under Report Is Made"

This Section includes information on all applications received and which are under consideration in the Tax Committees on the first of month under report taking into account the applications received and unconsidered for the last period except statements according to which return on the first of month under report is made.

Columns 11, of 12, 13 are filled in only according to those statements which arrived on the first of month under report and on which return in month under report is made.

The final line "TOTAL" according to this Section is filled only according to columns 2, of 6, of 9, of 11, of 12, 13.

The total sum 2, 11 is determined by columns as quantity of the filled lines.

Section 2 "It Is Received Statements during Month Under Report, including on Which Return Is Made"

This Section includes information on applications which are received by the Tax Committee during month under report, including those, from them on which return for month under report is made.

Columns 11, of 12, 13 are filled in only according to those statements which arrived in month under report and on which return in month under report is made.

The final line "TOTAL" according to this Section is filled only according to columns 2, of 6, of 9, of 11, of 12, 13.

The total sum 2, 11 is determined by columns as quantity of the filled lines.

Data are represented in the Microsoft Excel program.

Appendix 4

to the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of September 19, 2002 N725

Recommendations to DAP-23 about creation of Data on statements for VAT return in forms 322.00, 337.00

Data on statements consist of two parts.

The first part is represented is information, includes data on the number of the statements which are under consideration as of the end of month under report since the beginning of year and is filled on the basis of the submitted applications for VAT return in forms 322.00, 337.00.

The second part is presented in the form of the table which includes the following Sections.

Section 1 "Is under Consideration for the Beginning of Reporting Quarter including on Which Return in Reporting Quarter Is Made"

This Section includes information on all applications received and which are under consideration in the Tax Committees on the first of reporting quarter taking into account the applications received and unconsidered for the last period except statements according to which return on the first of reporting quarter is made.

Columns 12, 13 are filled in only according to those statements which arrived on the first of reporting quarter and on which return in reporting quarter is made.

The final line "TOTAL" according to this Section is filled only according to columns 2, of 6, of 10, of 12, 13.

The total sum 2, 12 is determined by columns as quantity of the filled lines.

Section 2 "It Is Received Statements during Reporting Quarter, including on Which Return Is Made"

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