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

(November, 2009)

Concerning the documents submitted for passing of the procedure of confirmation of statement on registration accounting on the value added tax

We ask you to make explanation concerning confirmation and statement on registration accounting as the taxpayer on value added. According to article 44 of the Law of the Republic of Kazakhstan of December 10, 2008 No. 100-IV, provision of notarized copies of the book of registration of citizens for the individual entrepreneur and the legal entity is required. The Tax Committees on places in the instruction sheets issued for legal entities for confirmation of registration on the value added tax need to be provided notarially attested copy of the book of registration of citizens for the individual entrepreneur, the head and the founder of the legal entity.

Whether legal entities in the form of limited liability partnership, the joint-stock company shall submit these documents, or this regulation concerns only individual entrepreneurs?

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the address of October 29, 2009 No. 155 concerning the documents submitted for passing of the procedure of confirmation of statement on registration accounting on the value added tax (VAT) reports the following.

According to the subitem 3) of Item 1 of 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)» (further - the Law) persons staying on registration VAT accounting till June 30, 2009 inclusive shall till December 1, 2009 for confirmation of statement on registration accounting as the payer of the VAT provide to tax authority in the location, including notarially attested copy of the document confirming the location.

At the same time the document confirming the location of the individual entrepreneur, legal entity is:

book of registration of citizens;

lease agreement (purchase and sale) of real estate;

the registration certificate of the right to real estate or other document provided by the civil legislation of the Republic of Kazakhstan.

It is necessary to consider that the procedure of confirmation of statement on registration VAT accounting determined by article 44 of the Law extends concerning legal entities and individual entrepreneurs, i.e. the payer of the VAT, but not his head and (or) participants.

Besides, considering that the book of registration of citizens is the document confirming the residence of physical person, this document can be submitted to tax authority when passing the procedure of confirmation of statement on registration VAT accounting by the individual entrepreneur - the payer of the VAT.

Due to the above it is reported that the requirement of staff of tax authorities regarding representation by legal entities of the book of registration of the head and (or) participants when passing confirmation of statement on registration VAT accounting are unreasonable.

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