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

of April 1, 2011 No. HK-1522/3714

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan brings to your attention and further management in work following.

According to Item 2 of article 46 of the Code of the Republic of Kazakhstan on taxes and other obligatory payments in the budget (Tax code) the term of limitation period on the tax liability and the requirement constitutes five years. The current of term of limitation period begins after the termination of the corresponding tax period, except as specified provided by this article of the Tax Code.

According to Item 1 of article 26 of the Tax Code the tax liability the obligation of the taxpayer to the state arising according to the tax legislation of the Republic of Kazakhstan owing to which the taxpayer shall get up on registration accounting in tax authority determine the taxation objects and (or) objects connected with the taxation to estimate taxes and other obligatory payments in the budget to constitute tax forms, to represent tax forms, exception of tax registers, in tax authority is recognized at the scheduled time and to pay taxes and other obligatory payments to the budget.

Meanwhile, by subitems 2), 3) of Item 1 of Article 46 Tax the code it is determined that limitation period on the tax liability and the requirement - period of time during which the taxpayer (tax agent) shall provide tax statements has the right to make changes and additions to tax statements, to withdraw tax statements, the offsetting and (or) the tax return having the right to demand and other obligatory payments in the budget, penalty fee.

Proceeding from the given regulation, follows that the term of limitation period is period of time which is provided to the taxpayer for implementation of the obligation, in particular, of submission of tax statements, the rights on modification and amendments in tax statements.

Therefore, the list of generally established concept of the tax liability (article 26 of the Tax Code) is one many wider, than type of the tax liability, stipulated in Article 46 Tax codes.

Thus, tax authorities for the purpose of determination execution by the taxpayer of the tax liabilities before the expiration of limitation period need to consider the above arguments.

Along with it, it is necessary to pay attention to the subitem 2) Item 1 of article 14 of the Tax Code according to which the taxpayer shall fulfill legal requirements of officials of bodies of Tax Service about elimination of the revealed violations of the tax legislation of the Republic of Kazakhstan, and also not interfere with legal activities in case of execution of service duties by them.

So, according to the subitem 7) of Item 2 of article 607 of the Tax Code bodies of Tax Service no later than ten working days from the date of identification of violations in tax statements send to the taxpayer the notification on elimination of the violations revealed by bodies of Tax Service by results of cameral control.

In this regard, considering the fact that accomplishment of legal requirements of bodies of Tax Service belongs to duties of the taxpayer, modification and amendments in tax statements on demand is considered by the taxpayer as execution by it of the obligation established by the subitem 2) of Item 1 of article 14 of the Tax Code.

Based on stated, follows that article 46 of the Tax Code does not extend to cases of execution by the taxpayer of the above-stated notification.

Isp.: Bekmagambetova A. S. 718478

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