of June 21, 2011 No. HK-06-25/7429
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) in connection with preparation of the draft of Regulations of application of corrective actions for partners of the pseudo-companies, reports the following.
According to the subitem 3) of item 4 of article 571 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) in case of recognition of the taxpayer on value added (further - the VAT) the pseudo-company based on the sentence which took legal effect or court orders removal from registration VAT accounting based on the decision of tax authority is made based on form of the Decision on removal from registration VAT accounting (further - the Decision), without notice the taxpayer.
According to conditions of Item 5 of Article 571 of the Tax code Decision is subject to removal by tax authority in the location of the taxpayer no later than five working days from the date of obtaining by tax authority of the sentence which took legal effect or court orders about recognition of the taxpayer by the pseudo-company.
At the same time, often the taxpayers recognized by the pseudo-companies at the time of obtaining by tax authorities of the sentence which took legal effect or court orders about recognition of the taxpayer by the pseudo-company, are struck off registration VAT accounting based on the Decision made by tax authorities on other bases.
The law of the Republic of Kazakhstan of November 27, 2000 "About ministerial procedures" (further - the Law) regulates establishment of the ministerial procedures promoting enhancement of the organization of management activity, ensuring smooth functioning of state bodies, operational acceptance of management decisions, observance of the rights and freedoms of citizens, protection of state interests, non-admission of use by government employees of ex-officio full powers in the off-duty purposes and also activities for rendering the state services.
So, Item 1 of article 4 of the Law provides decision making when implementing of the functions by state bodies. State bodies and officials when implementing the state functions and ex-officio full powers make decisions by the edition of legal acts.
According to Item 3 of article 8 of the Law before cancellation the legal act can be suspended, changed or cancelled by the state body which adopted this legal act, state body or court, higher to it.
Thus, in case of decision about removal from registration VAT accounting concerning the face recognized as sentence or the court order the pseudo-company in case of availability at the time of removal from registration VAT accounting of other excellent Decisions on removal from registration VAT accounting, it is necessary to make cancellation of such Decisions by the edition of the legal act.
Proceeding from stated, Tax Administrations are entrusted to issue the relevant orders on cancellation of earlier passed Decisions on removal from registration VAT accounting concerning persons whose activities are acknowledged pseudo-entrepreneurial, from January 1, 2009 till June 30, 2011.
The edition of legal acts about cancellation of earlier passed Decisions on removal from registration VAT accounting concerning persons whose activities are recognized as pseudo-entrepreneurial should be made on permanent basis.
Vice-chairman p / and A. Dzhumadildayev
isp. Rakhmatullina G. Zh.
Ph. 8 (7172) 71-70-28
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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