LETTER OF THE MINISTRY OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN

of April 20, 2002 No. DNP-2-1-13/3979

The ministry of state revenues of the Republic of Kazakhstan, having considered the letter of March 18, 2002 for N ONP-6-14/1378, reports the following.

Concerning opening of personal accounts on payment for use of the parcels of land.

According to Item 1 of article 519 of the Tax Code accounting of receipts in the budget is performed by tax authority by reflection in personal account of the taxpayer of execution of the tax liabilities on the added and come amounts of taxes and other obligatory payments the budget, and also to the amounts of penalty fee and penalties.

Based on stated, maintaining personal accounts on this payment type since January 1, 2002 is obligatory.

At the same time, on those taxpayers on whom personal accounts were operated earlier it is necessary to open personal account taking into account the balance formed as of 01.01.2002.

On those taxpayers on whom personal accounts in tax authorities were not operated earlier it is necessary to open them taking into account the balance for 01.01.2002 determined in case of reconciliation of data on the amounts of the agreements of the Management committee signed earlier by land resources and the tax authorities this on paid amounts.

Concerning tax payment on the objects transferred to use or lease.

According to item 4 of article 324 of the Tax Code of the organization, the containing only at the expense of the government budget, state companies of correctional facilities of authorized body in the sphere of execution of criminal penalties and religious associations are not exempted from the tax discharge on the parcels of land transferred to use or lease and make calculation and payment of the land tax according to the Tax code.

According to Item 1 of article 324 of the Tax Code payers of the land tax are the physical persons and legal entities having subjects to taxation:

1) on the property right;

2) on the right of permanent land use;

3) on the right of primary non-paid temporary land use.

Based on the land tax stated in this case by payers the legal entities and physical persons having the parcels of land on the specified rights i.e. lessors are.

According to item 4 of article 351 of the Tax Code of the organization, the containing only at the expense of the government budget, state companies of correctional facilities of authorized body in the sphere of execution of criminal penalties are not exempted from the tax discharge on property on the taxation objects transferred to use or to lease.

According to Item 1 of article 352 of the Code by transfer by the owner of the taxation objects to trust management or to lease by the taxpayer on property in coordination with the owner the trustee or the lessee can be.

At the same time the tax discharge on property by the trustee or the lessee is execution of the tax liability of the owner of the taxation objects for the accounting period.

Based on stated, by transfer by the owner of the taxation objects to trust management or to lease, taxpayer on property is the owner, or in coordination with the owner the trustee or the lessee can be.

On collection from auctions be guided by letters of the Ministry of state revenues of the Republic of Kazakhstan for N DNP-1-2-13/118 of 7.01.02, N DNP-2-1-13/3481 of 10.04.02 sent to the address of the Tax Committees.

According to article 428 of the Tax Code subject to taxation of collection from auctions is the realization value of property (property rights) established by results of holding the auction.

According to Article 916 of the Civil code (Special part) holding auctions implies certain conditions, namely: availability of preliminary procedures, requirement for the number of participants, procedures of carrying out and other conditions.

Based on stated, the bidding is subject to taxation of collection from auctions if corresponds to conditions of the above-stated Article of the Civil code.

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