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

of November 10, 2009 No. HK-06-26/11222

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan concerning explanation of some questions connected with passing of the procedure of confirmation of statement on registration accounting on the value added tax (further - the VAT), reports the following.

1. Concerning confirmation of statement on registration VAT accounting in case of execution by the taxpayer of the tax liability on submission of tax statements and in the absence of payment of administrative penalties.

According to Item 2 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) one of the bases of adoption by tax authority of the decision on refusal in confirmation of statement on registration VAT accounting is availability at the payer of the VAT for date of submission of the tax statement of the unexecuted tax liability on submission of tax statements.

In this connection, execution by the payer of the VAT of the tax liability on submission of tax statements after submission of such tax statement does not exempt tax authority from acceptance obligation concerning the payer of the VAT of the decision on refusal in confirmation of statement on registration VAT accounting according to requirements of Item 2 of the above-stated article of the Law.

In addition we note that not execution by the payer of the VAT of the obligation on payment of administrative penalties, according to the provisions of the law, is not included into the list of the bases of adoption by tax authority of the decision on refusal in confirmation of statement on registration VAT accounting.

2. Concerning confirmation of statement on registration VAT accounting in case of change of list of founders and (or) heads of the idle legal entity to and (or) after submission of the tax statement for confirmation of statement on registration VAT accounting.

Based on Item 2 of article 44 of the Law the decision on refusal in confirmation of statement on registration VAT accounting is accepted by tax authority also if for date of submission of the tax statement the founder and (or) the head of the legal entity or the individual entrepreneur is, including the idle individual entrepreneur, the founder and (or) the head of the idle legal entity.

Proceeding from stated, the tax authority shall make the decision on refusal in confirmation of statement on registration VAT accounting on the payer of the VAT corresponding to the above-stated condition for date of submission of the tax application submitted for confirmation of statement on registration VAT accounting, irrespective of the fact of change of list of founders and (or) heads of the idle legal entity to and (or) after submission of such tax statement.

3. Concerning refusal in voluntary statement on registration VAT accounting on the subitem basis 2) Item 3 of article 569 of the Code of the Republic of Kazakhstan «About taxes and other obligatory payments in the budget» (Tax code) to the taxpayers struck off registration VAT accounting for cause of failure in confirmation of statement on registration VAT accounting.

According to the subitem 2) of Item 3 of article 569 of the Tax Code tax authorities refuse to the taxpayer voluntary statement on registration VAT accounting if for date of submission of the tax statement from the date of removal of this taxpayer from VAT accounting based on the decision of tax authority two years did not expire.

It should be noted that the item 4 of article 571 of the Tax Code determines the exhaustive list of conditions of removal of the taxpayer from registration VAT accounting based on the decision of tax authority to which the refusal in confirmation of statement on registration VAT accounting does not belong. Namely:

1) non-presentation by the payer of the VAT of tax statements on the VAT after six months after the term of its representation established by the Tax code;

2) confirmation of the actual absence of the payer of the VAT by tax authority in the location according to the procedure, stipulated in Clause 558 Tax codes;

3) recognition of the payer of the VAT by the pseudo-company based on the sentence which took legal effect or court orders.

Based on the above, removal of the taxpayer from registration VAT accounting for cause of failure in confirmation of statement on registration VAT accounting is not the basis for refusal in voluntary statement on registration VAT accounting.

In addition we pay attention that forms of the Decision on removal from registration VAT accounting and the Decision on refusal in confirmation of statement on registration VAT accounting are excellent from each other and approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637 and the order of the deputy. The Minister of Finance of the Republic of Kazakhstan of August 7, 2009 No. 336, respectively.

Vice-chairman of the Tax Committee

Ministries of Finance of the Republic of Kazakhstan A. Dzhumadildayev

 

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