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

of March 4, 2010 No. HK-18-27/2496

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan concerning provision by potential suppliers of the certificates of lack (availability) of tax debt, debt on compulsory pension contributions and social assignments across the Republic of Kazakhstan (further - the Reference) issued by tax authorities for participation in tender on public procurements reports the following.

According to Item 22 of Rules of implementation of the public procurements approved by the order of the Government of the Republic of Kazakhstan of 27.12.2007 No. 1301 (further - Rules), the tender documentation shall contain the original of the reference of the established form of the relevant tax authority of lack of tax debt and debt on compulsory pension contributions and social assignments more, than in three months (except as specified when the payment due date is delayed according to the legislation of the Republic of Kazakhstan), or about availability of tax debt and debt on compulsory pension contributions and social assignments less than one tenge issued not earlier than one month preceding date of opening of envelopes with bids.

At the same time, according to subitems 1) of Items 87-1 and 87-2 of Rules the potential supplier is not allowed to participation in tender if it and (or) the subcontractor or the collaborator are determined to not conforming qualification requirements by the following bases:

non-presentation of the original of the reference of the established form of the relevant tax authority of lack of tax debt and debt on compulsory pension contributions and social assignments more than in three months (except as specified when the payment due date is delayed according to the legislation of the Republic of Kazakhstan) or about availability of the tax debt and debt on compulsory pension contributions and social assignments less than one tenge issued not earlier than one month preceding date of opening of envelopes with bids;

availability in the reference of the relevant tax authority of data on tax debt and debt on compulsory pension contributions and social assignments in the amount of one tenge and more (except as specified when the payment due date is delayed according to the legislation of the Republic of Kazakhstan), more than in three months.

However, in practice cases of unreasonable refusal on participation in tender on public procurements on absence reason of appendix to the reference issued by tax authority take place. So, for example, it is not allowed by organizers of tender on public procurements of Vetbiofarm LLP of PHH 600700605066 on absence reason of appendix to the reference issued by Tax Administration on Almalinsky district of the city of Almaty of January 10, 2010 to No. 11/23-10.

According to Rules of maintaining the personal accounts approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622 (the order took effect on April 30, 2009), regulating issue of these References, changes where words "-the reference is not valid without appendices" are made to form of the Reference - excluded.

These changes are realized in information system of tax authorities on August 27, 2009 by service pack 1.446.

Thus, in case of availability of tax debt, debt on compulsory pension contributions and social assignments for date of the statement on receipt of the reference, in issued by tax authority, but at the same time there is no tax debt, debt on compulsory pension contributions and social assignments in columns 2, of 4, 6 "including registered as more Zkh of months" (it is noted in appendix), organizers of public procurements shall accept such references from potential suppliers.

Based on the above, we report that organizers of public procurements can accept references from potential suppliers for participation in tender on public procurements both with appendices, and without appendices to them having information character.

For data, we direct the established Reference form approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622.

Appendix: the Reference form approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622 - on 2 sheets.

 

Vice-chairman of the Tax Committee

Ministries of Finance of the Republic of Kazakhstan

A. Dzhumadildayev

 

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