of August 16, 2010 No. HK-06-25/9618
Tax departments on areas, the cities of Astana and Almaty
Article 571 of the Tax Code, with changes and amendments as of July 15, 2010, provides cases of removal of the taxpayer on value added (further - the VAT) from registration VAT accounting, including in case of submission by such payer of the tax statement for registration VAT accounting according to Item 1 of the specified Article.
At the same time the payer the VAT has the right to submit such tax application to tax authority in the location in case of simultaneous observance of the following conditions:
2) from the beginning of the current calendar year at which such tax application is submitted the size of leviable turnover did not exceed turnover minimum on realization, stipulated in Clause 568 Tax codes.
It should be noted that simultaneous observance of the above-stated conditions is impossible if such tax application is submitted by the payer of the VAT, state registration in judicial authorities and tax authorities, and also registration as the payer of the VAT of which is made within one calendar year.
In this connection, in case of the appeal to tax authority of such payers of the VAT for the purpose of confirmation of removal from registration VAT accounting it is necessary to be guided by subitem regulations 2) of Item 1 of article 571 of the Tax Code.
Vice-chairman A. Dzhumadildayev
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