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

of April 28, 2010 No. HK-06-26/4903

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) concerning confirmation of statement on registration accounting on the value added tax (further - the VAT) reports the following.

In connection with the received decision of the Prosecutor General's Office of the Republic of Kazakhstan of 28.04.2010 No. 7-10823-10 concerning legitimacy of removal from registration VAT accounting of taxpayers to which within article 44 of the Law of the Republic of Kazakhstan «About enforcement of the Code of the Republic of Kazakhstan «About taxes and other obligatory payments in the budget» (Tax code) of December 10, 2008 No. 100-IV tax authorities illegally confirms statement on such registration accounting earlier sent letter of 17.02.2010 No. HK-06-26/1829 responds.

Considering stated, concerning taxpayers on whom according to the above-stated letter of MF RK Oil Company certificates on statement on registration VAT accounting are cancelled, it is necessary to provide till May 15, 2010 the petition on their recovery as payers on the VAT according to Item 9 of the Regulations of adjustment of registration these taxpayers in IS VAT approved by the order of the Chairman of MF RK Oil Company of April 3, 2009 No. 109.

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