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

of September 30, 2009 No. HK-06-26/9472

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

According to Item 1 of article 208 of the Code of the Republic of Kazakhstan «About taxes and other obligatory payments in the budget» (Tax code), acting till January 1, 2009, persons specified in the subitem 1) of Item 1 of article 207 of the Tax Code shall submit the application to tax authority for registration on the VAT no later than fifteen calendar days from the date of the end of any period (no more twelve-monthly) following the results of which the turnover size on sales of goods (works, services) exceeded the turnover minimum on realization constituting according to the specified article of the Tax Code, the 15000-fold size of the monthly settlement indicator established the last month of such period.

Also, according to Item 1 of article 24 of the Tax Code, the tax liability the obligation of the taxpayer to the state arising according to the tax legislation owing to which the taxpayer shall get up on registration accounting in tax authority determine the taxation objects and objects connected with the taxation, to estimate taxes and other obligatory payments in the budget, to constitute tax statements, to represent it at the scheduled time and to pay taxes and other obligatory payments to the budget is recognized.

Thus, during 2008 filing of application to tax authority about registration on the VAT, in case of excess according to Item 1 of article 208 of the Tax Code of the size of turnover on sales of goods (works, services), belonged to duties of the taxpayer.

At the same time we note that Item 2 of article 568 of the Code of the Republic of Kazakhstan «About taxes and other obligatory payments in the budget» (Tax code), enacted since January 1, 2009, establishes obligation of the taxpayer in attendance procedure to submit to tax authority in the location the tax statement for registration VAT accounting if the size of turnover exceeds within calendar year at least of the turnover constituting the 30000-fold size of the monthly settlement indicator established for the corresponding financial year by the law on the republican budget.

Thus, considering that according to Item 1 of article 37 of the Law of the Republic of Kazakhstan «About regulatory legal acts» action of regulatory legal act does not extend to the relations which arose before its enforcement in case of determination of the obligation of the taxpayer on statement on registration VAT accounting in 2009 it is necessary to be guided by regulations of the Tax code enacted since January 1, 2009.

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