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

of April 10, 2009 No. HK-11-23/3348

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, explains the following.

According to article 485 of the Tax Code payers of payment are physical persons and legal entities - primary water users performing use of water resources of superficial sources.

According to article 69 of the Water code of the Republic of Kazakhstan of July 9, 2003 No. 481-II taking into account the made changes and additions according to the Law of the Republic of Kazakhstan "About modification and amendments in the Water code" of February 12, 2009 No. 132-IV primary water use is water use of the physical persons and legal entities which are carrying out water intake directly from water objects for satisfaction of own needs or its delivery for secondary water users. Primary water use also is water use of the physical persons and legal entities performing services in regulation of superficial drain by means of retaining hydraulic engineering constructions for providing economy with water of various industries.

Secondary water use is water use of the physical persons and legal entities receiving water from primary water user based on the agreement. In the contract for secondary water use are specified the purpose for which water, and the main conditions of its use is provided, and water supply according to the schedule is guaranteed to the secondary water user within the limit set for primary water user.

Based on stated, payment of payment for all amount of the taken-away water from superficial sources will be performed by the organizations rendering housing and operational and utilities (primary water users) at the rates established by local representative body of area.

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