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

of August 6, 2009 No. HK-O8-22/7515

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following.

Therefore, after the three-months period the payer of the VAT shall pay the VAT for imported goods on which amount the penalty fee will be added.

According to Item 1 of article 270 of the Tax Code the payer of the VAT shall provide the declaration on the VAT to tax authority in the location for each tax period no later than the 15th day of the second month following accounting tax period.

According to subitems 2) and 3) of Item 3 of article 63 of the Tax Code the next tax statements - the tax statements represented by person for the tax periods following tax period in which statement on registration accounting of the taxpayer is made and (or) for the first time arose the tax liability on certain types of tax, other obligatory payments in the budget, and also obligation for calculation, deduction and transfer of compulsory pension contributions and calculation and payment of social assignments under which this person is taxpayer (tax agent); additional - the tax statements represented by person in case of modification and (or) amendments to earlier provided tax statements for tax period to which these changes and (or) amendments on types of tax and other obligatory payments in the budget, and also on compulsory pension contributions and social assignments on which this person is taxpayer (tax agent) belong.

Therefore, in the next tax statements data for accounting tax period while in additional tax statements data on modification and amendments in earlier provided tax statements for tax period to which these changes and (or) amendments belong are reflected are reflected.

Based on stated, in case of approach of repayment period of payments during the period before the termination of quarter, you should pay the VAT for imported goods or after the three-months period to pay the specified VAT with charge of penalty fee.

Vice-chairman A. Kipshakov

 

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