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

of September 18, 2003 No. NK-UAP-11-2-17/7439

Procedure for return of excessively paid amounts of customs payments and VAT

For implementation of offsetting or return of excessively paid amounts of customs payments, taxes and penalty fee by tax body beneficiary, the taxpayer shall file petition in customs authority in the place of customs payment and taxes for receipt of Confirmation.

Copies of the following documents are enclosed to the application:

1) the payment document confirming payment of the amounts which are subject to offsetting or return;

2) the customs declaration which is drawn up by customs authority according to which were charged and customs payments, taxes and penalty fee were paid, to the customs declaration provided in case of registration;

3) other documents processed by customs authorities in case of storage of goods, customs escort of goods and vehicles, issue of the licenses, adoption of the provisional solution for which implementation customs payments were made represented in cases when customs payment was made without execution of the customs declaration.

After receipt of Confirmation of customs authority about availability of excessively paid amounts of customs payments and taxes the taxpayer shall provide to tax authority in place of registration of customs authority the written application on return of excessively paid amounts of customs payments and taxes. To enclose the following documents to the application:

1) copies of payment documents about customs payment and taxes;

2) the confirmation about availability of excessively paid amounts of customs payments and taxes in the budget issued by customs authority in the place of customs payment and taxes.

For implementation of offsetting or return of excessively paid amounts of customs payments and taxes, tax authority in place of registration of the taxpayer about availability of the tax debt and to other obligatory payments in the budget.

In the presence of the tax debt and to other obligatory payments in the budget, offsetting of excessively paid amounts of customs payments and taxes it is made based on the application submitted in tax authority in place of registration of the taxpayer.

In case of absence of debt on taxes and other obligatory payments in the budget return of excessively paid amounts of customs payments and taxes on the bank account of the payer based on the application submitted by the taxpayer is made.

Thus, return of the amounts of customs payments and the value added tax which are excessively paid in 2001 will be made by tax authority according to the above procedure for Rules. At the same time it is necessary to notice that the Declaration on the VAT according to which adjustment of the VAT amounts which are earlier carried in offsetting on these imported goods is made shall be in addition provided to tax authority.

 

Acting Chairman

Tax Committee

Ministries of Finance

Republic of Kazakhstan M. Abdrakhmanov

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