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

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

According to the subitem 5) Item 3 of article 63 of the Code of the Republic of Kazakhstan «About taxes and other obligatory payments in the budget» (further - the Tax code), liquidating - the tax statements represented by person in case of the termination of activities or reorganization by separation of the taxpayer on types of tax, other obligatory payments in the budget, on compulsory pension contributions and social assignments on which this person is taxpayer (tax agent), and also in case of removal from registration VAT accounting.

By Item 6 of article 73 of the Tax Code it is determined that the decision on suspension of submission of tax statements received by the taxpayer (tax agent) is the basis for non-presentation of tax statements for suspension of submission of tax statements, specified in the tax statement for suspension (prolongation, renewal) of submission of tax statements if other is not established by this Article. Non-presentation of the tax statements specified in this Item is equated to submission of tax statements with zero indicators.

Considering that the procedure, the stipulated in Article 44 Laws 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) (further - the Law) had exclusively one-time character, and some provisions of article 44 of the Law were not provided in article 73 of the Tax Code, execution of the tax liability on 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, extends to the taxpayers who suspended submission of tax statements, at the same time liquidating tax statements are submitted from the beginning of reporting quarter before date of removal from registration VAT accounting.

For data we report that tax statements on the VAT with type «next», «liquidating» shall be provided within the requirement of article 270 of the Tax Code.

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

The 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.

According to Item 1 of article 5 of the Law of the Republic of Kazakhstan of March 24, 1998 No. 213-1 «About regulatory legal acts», all regulatory legal acts have direct action if other is not stipulated in regulatory legal acts or acts of their introduction in action.

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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