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

of December 21, 2010 No. HK23-29/15206

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company), in connection with the become frequent claims of taxpayers to the blog of the Chairman of MF RK Oil Company concerning availability of the facts of refusal in acceptance of tax statements on papers, reports the following.

According to Item 3 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments" (Tax code) taxpayers (tax agents) have the right to represent tax statements to the budget if other is not established by this Article, in the relevant tax authorities for choice:

1) in attendance procedure:

for tax statements - on paper;

for the reporting under monitoring - in electronic form, allowing computer information processing;

2) by mail the registered mail with the notification - on paper;

3) in electronic form, allowing computer information processing by means of system of acceptance and processing of tax statements.

Subitem provisions 2) of Item 3 of article 68 of the Tax Code do not extend to the reporting:

on monitoring, represented by the large taxpayers who are subject to monitoring;

on the value added tax, the represented taxpayers who are not taxpayers on value added after their removal from registration accounting on the value added tax according to the decision of tax authority according to item 4 of article 571 of the Tax Code.

Thus, the taxpayer has the right to choose independently method of submission of tax statements (except for the reporting under monitoring).

At the same time we pay your attention that availability at the taxpayer of the digital signature cannot form the basis for refusal in acceptance of tax statements (except for to the reporting under monitoring) on paper.

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