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

of January 11, 2011 No. HK-11-25/177

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter of Tax department across the Karaganda region of 3.12.2010 No. UANP-7/6375, reports the following.

1. Concerning the taxation objects of the died physical persons

According to Article 1054 of the Civil code of the Republic of Kazakhstan the notary, other person certifying the will, witnesses, and also the citizen signing the will instead of the testator, having no right to disclose before opening of inheritance the data concerning contents of the will, its creation, cancellation or change.

According to Item 1 of Article 1042 of the Civil code the inheritance opens owing to the death of the citizen or the announcement his dead.

According to item 4 of Article 1072 of the Civil code the accepted inheritance is recognized belonging to the heir from the date of opening of inheritance irrespective of time of its actual acceptance, and also irrespective of the moment of state registration of the right of the heir to heritable property when such right is subject to state registration.

According to Item 3 of Article 1071 of the Civil code if legal heirs are absent, or are unknown, the office of the akim of the area in the city, the cities of district value, the settlement, the aul (village) of the aulny (rural) district shall appeal to the notary about appointment of the trustee inheritance. In case of appearance of legal heirs, the trustee can be recalled by inheritance according to their requirement with compensation to it necessary expenses and payment of reasonable remuneration for the account of inheritance.

According to Item 2 of Article 1072-1 of the Civil code is recognized, other that the heir accepted inheritance if he made the actions testimonial of the actual inheritance acceptance, in particular, if the heir is not proved yet:

entered ownership or management of heritable property;

took measures for preserving heritable property, protection it from encroachments or claims of the third parties;

made at own expense maintenance costs of heritable property;

paid at own expense debts of the testator or received the money which was due to the testator from the third parties.

According to Article 1083 of the Civil code if there are no heirs neither according to the will, nor under the law, or none of heirs have the right to inherit, or all of them refused inheritance, the inheritance is recognized escheated.

The escheated inheritance passes into municipal property in the place of opening of inheritance.

Thus, considering that in Article 1054 of the Civil code notaries have no right to disclose the data concerning contents of the will, its creation before opening of inheritance, we consider that after holding the corresponding procedure, they have the right to perform disclosure.

In other cases, according to Item 3 of Article 1071 of the Civil code bodies of Tax Service can initiate the appeal to the office of the akim of the area in the city, the cities of district value, the settlement, the aul (village) of the aulny (rural) district with request for appointment of the trustee as the notary as inheritance.

2. Concerning the taxation objects of the physical persons who left the Republic of Kazakhstan

According to the subitem 1) of Item 1 of article 578 of the Tax Code removal of the taxpayer from registration accounting in the location of the taxation objects and (or) objects connected with the taxation is made by tax authority on condition of execution of the tax liability which arose on the taxation objects and (or) objects connected with the taxation in cases of the termination of the property right, permanent land use, primary non-paid temporary land use, temporary paid land use, economic maintaining, operational management on the taxation objects and (or) objects connected with the taxation by it - based on data of the authorized state bodies performing accounting, registration of the taxation objects and (or) objects connected with the taxation if other is not established by this Article.

According to Item 2 of the above-stated article of the Tax Code physical person at which the property right, permanent land use, primary non-paid temporary land use, temporary paid land use, trust management on the taxation object and (or) object connected with the taxation, having the right to submit the tax application for removal from registration accounting to tax authority in the location of the taxation object and (or) object connected with the taxation in case of lack of the specified data in tax authority is stopped.

According to item 4 of article 578 of the Tax Code notarially attested copies of the documents confirming the termination of right of possession, use and (or) the order on the taxation object and (or) object connected with the taxation are attached to the tax application submitted for removal from registration accounting in the location of the taxation object and (or) object connected with the taxation.

According to Item 5 of the above-stated article of the Tax Code the tax authority makes removal of the taxpayer from registration accounting in the location of the taxation objects and (or) the object connected with the taxation within three working days from the date of receipt of data from authorized state bodies and (or) the tax statement of the taxpayer in case of observance of conditions, the stipulated in Item 1 this article of the Tax Code.

In case of submission of the corresponding statements by taxpayers and the documents confirming the termination of right of possession, use and (or) the order on the taxation object and (or) object connected with the taxation for the purpose of removal from registration accounting in the location of the taxation object and (or) object connected with the taxation which are notarially certified copies it is necessary to make sure such documents on all objects available at taxpayers.

In case of detection of the fact of availability of the taxation objects at the physical persons who left the territories of RK, and struck mistakenly off the register to territorial tax departments it is necessary to carry out all corresponding procedures for carrying out recovery of the taxpayer on registration accounting of the taxpayer in the location of the taxation objects and (or) the object connected with the taxation.

Isp. Sarsenbayev N.

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