of January 28, 2010 No. HK-06-26/897
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter concerning provision of explanation in the order of provision of tax statements on the VAT, and also procedure for removal from registration VAT accounting, reports the following.
On question 1
But to question 2
Provision of liquidating tax statements on the VAT, in case of removal from registration VAT accounting within Item 4 of article 44 of the Law by the taxpayers who suspended submission of tax statements is not the basis for renewal of submission of tax statements.
On question 3
Item 4 of article 44 of the Law provides that the persons specified in Item 1 of article 44 of the Law, who did not address to tax authorities till December 1, 2009 for confirmation of statement on registration accounting as the payer of the VAT, stop being payers of the VAT since January 1, 2010.
Thus, the regulation of Item 4 of article 44 of the Law, has direct action and provides removal from registration VAT accounting since January 1, 2010 of all persons who did not address to tax authorities till December 1, 2009 for confirmation of statement on registration accounting as the payer of the VAT.
Vice-chairman A. Dzhumadildayev
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