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

of October 13, 2010 No. HK23-29/12259

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following present.

Concerning submission of the declaration on the value added tax (form 300.00)

By Item 2 of article 63 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) it is determined that forms of tax statements (further - FNO) and rules of their creation affirm authorized body taking into account provisions of Articles 65 - 67 Tax codes.

FNO and rules of their creation according to obligations of 2010 are approved by the order of the Minister of Finance of the Republic of Kazakhstan of 24.12.2009 No. 574 (further - the Order).

By the subitem 1) of Item 5 of article 584 of the Tax Code it is determined that tax forms, except for tax registers, are considered not provided to bodies of Tax Service if do not correspond to the tax forms established by authorized body according to the Tax code.

At the same time, we pay attention that in connection with creation of single customs area and forming of custom union since 01.07.2010 to the above-stated Order changes and additions by the Order of the Minister of Finance of the Republic of Kazakhstan of 30.06.2010 No. 311, including are made to the declaration on the value added tax (further - the VAT) (form 300.00).

Thus, according to obligations of 2010 it is necessary for taxpayers for calculation of the VAT:

- for 1, the 2nd quarters to represent form 300.00, the Minister of Finance of RK approved by the Order of 24.12.2009 to No. 574;

- for 3, the 4th quarters to represent form 300.00, the Minister of Finance of RK approved by the Order of 30.06.2010 to No. 311.

By the subitem 3) of Item 3 of article 68 of the Tax Code it is determined that taxpayers have the right to represent tax statements, including in electronic form.

In the System of Processing of Tax Statements (SPTS) and web application "the Office of the Taxpayer" the possibility of the automatic choice of the corresponding version of template of form 300.00 depending on tax period for which tax statements are submitted is realized.

For the purpose of exception of representation by taxpayers of form 300.00, we charge not to the corresponding tax forms established by authorized body, tax authorities, to inform taxpayers the following information:

1) according to obligations 1, of 2 quarters 2010 the form 300.00 is represented in 13 versions of template (including when entering amendments into tax statements for 1, the 2nd quarters 2010);

2) according to obligations 3, of 4 quarters 2010 the form 300.00 is represented in 14 versions of template.

Rather separate representation of appendices to the declaration on the individual income tax and the social tax (forms 200.03/210.04)

According to Item 2-1 of article 162 of the Tax Code, the tax agents having structural divisions represent appendix on calculation of the amount of the individual income tax (further - IPN) and the social tax on structural division to the declaration on the individual income tax and the social tax to tax authority in the location of structural division.

By rules of creation of appendices to the declaration on IPN and the social tax, approved by the Order, it is determined that the form is constituted by the legal entity on each branch / representation according to Articles 161, of 162, of 362, 364 Tax codes.

In this regard, from 3rd quarter 2010 in SONO separate submission of the declaration on IPN and the social tax is realized (form 200.00 and 210. 00) and appendices to the declaration (form 200.03 and 210. 04), intended for calculation by the legal entity - the tax agent of the amount of IPN, the social tax, compulsory pension contributions, the social assignments which are subject to payment on branch/representation according to obligations of 2010.

At the same time forms 200.03/210.04 it is represented the legal entity for each structural division in the place of its stay.

Thus, the legal entity - the tax agent in the place of the stay the form 200.00/210.00, at the same time is represented the form 200.03/210.04 on structural divisions is filled for data. In tax authorities in the location of structural divisions the separate form 200.03/210.04 is represented.

In case of recognition by the legal entity of structural divisions by independent payers of IPN and the social tax, structural divisions constitute and represent form 200.00/210.00.

In addition we note that:

1) in case of modification and amendments for the 1 and 2 quarters 2010 in appendices 200.03/210.04 to forms 200.00/210.00 it is represented, separate additional form 200.03/210.04 with indication of details of the relevant structural division;

2) in case of representation by the tax agent of forms 200.00/210.00 with type "initial", "next", "liquidating" or "initial-liquidating" according to obligations for 1, the 2nd quarters 2010 later

07.10.2010, the specified forms are represented according to the procedure implemented currently, i.e. the tax agent the form 200.00/210.00 is represented in the place of the stay (appendix 200.03/210.04 is filled for data), in tax authorities in the location of structural divisions the form 200.03/210.04 separately is represented;

3) delivery from 3rd quarter 2010 from forms 200.00/210.00 is made only on head enterprise, when filling form 200.03/210.04 delivery is not made;

4) delivery on structural divisions from forms 200.03/210.04 is made in case of representation of forms separately from declarations, in tax authorities in the location of structural divisions;

5) notifications on acceptance of tax statements are created:

- separately in form 200.00/210.00 with reflection of RNN of the tax agent and code of tax authority in the location of the tax agent;

- separately in each form 200.03/210.04 with reflection of RNN of the tax agent, structural division and code of tax authority in the place of registration accounting of structural division.

Besides, from 3rd quarter 2010 in SONO opportunity assignment of separate registration numbers to forms 200.00/210.00 and 200.03/210.04 is realized.

This letter inform subordinate tax authorities.

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