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

of August 26, 2011 No. HK-24-26/9927

Tax departments on areas,

Astana and Almaty

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) reports the following.

Within the Law of the Republic of Kazakhstan of July 21, 2011 "About modification and amendments in some legal acts on the tax matters" (further - the Law), for the purpose of determination of date of commodity importation on the territory of the Republic of Kazakhstan in transit of goods in the international automobile communication additions are made to Item 2 of article 276-6 of the Tax Code according to which in transit goods in the international automobile communication date of commodity importation on the territory of the Republic of Kazakhstan is date of crossing of Frontier of the Republic of Kazakhstan.

At the same time date of crossing of Frontier of the Republic of Kazakhstan is determined based on the coupon about passing of the state control issued by territorial subdivisions of the Border service of Committee of homeland security of the Republic of Kazakhstan.

In pursuance of regulations of the Law stated above the joint order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan and the Vice-chairman of Committee of homeland security of the Republic of Kazakhstan - Directors of the border service "About approval of the Instruction for issue and filling of the coupon about passing of border control at automobile check points through the Kazakhstan-Russian frontier" is signed (further - the joint order).

At the same time, according to Item 5 of the Instruction for issue and filling of the coupon on passing of border control at automobile check points through the Kazakhstan-Russian frontier, providing with coupons it is performed by tax authorities.

Based on stated above, Tax departments on the Pavlodar, Kostanay, East Kazakhstan, Aktyubinsk, West Kazakhstan, North Kazakhstan and Atyrau regions need to provide automobile check points through the Kazakhstan-Russian frontier with forms of coupons about passing of border control, according to the form established by the joint order.

Appendix: on 6 sheets.

Vice-chairman A. Kipshakov

 

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