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

of April 5, 2011 No. HK-0625/3977

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further MF RK Oil Company) in connection with numerous appeals of territorial tax authorities, taxpayers concerning problems in the Integrated taxation information system (INIS RK) on statement on registration accounting of separate categories of taxpayers, to modification of their registration data, reports the following.

1) on the individual entrepreneurs performing activities in the form of joint venture (further - the INFORMATION RETRIEVAL SYSTEM), by system makes refusal in statement on registration accounting in the location of taxable object and change of registration data as physical person (data on birth date, data of the identity document, etc.);

2) on legal entities whose founders are nonresidents the refusal in statement on registration accounting in the location of taxable object and change of registration data in case of absence in the database of birth date of the nonresident founder, the name of the body which issued the document (the field is provided for physical persons of residents of RK), data on legal address of the nonresident founder in the country of incorporation is made.

For the purpose of permission of the current situation of MF RK Oil Company the corresponding letter to developers for elimination of the above-stated errors of the software is sent.

Entering of corrections into the software in case of registration of legal entities whose founders are nonresidents by developers is planned to be provided version 2.41 INIS service pack till April 9, 2011.

The question of possibility of registration of SP in the location of taxable object is under consideration at software developers now. At the same time it is necessary to consider that statement on the registration taxpayer registration in the location of taxable object, including SP, including peasant economy, irrespective of entrepreneurship type (personal or joint) shall be made in form of the tax statement for statement on registration accounting (appendix 17) by category mark "physical persons".

In addition, according to appeals of territorial Tax departments concerning assumption by tax authorities of mistakes in case of incorrect specifying of type of entrepreneurship the SP, (personal/joint) in case of registration, is reported that the Actions plan on upgrade of INIS for 2011 provides development of the mode for reduction in compliance of registration data of the specified taxpayers.

Isp. Talipova of Ph. 71-72-89

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