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of April 27, 2010 No. HK-06-26/4879

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter of tax department across Almaty of 15.03.2010 No. ND-07.1-03/3204, reports the following.

By the subitem 3) of Item 3 of article 63 of the Code of the Republic of Kazakhstan «About taxes and other obligatory payments in the budget» (Tax code) it is determined that additional tax statements, are submitted-faced in case of modification and (or) amendments in 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.

Item 5 of article 70 of the Tax Code determines the exhaustive list of tax statements, modification and in which amendments are not allowed. These are tax statements:

1) the checked tax period;

2) the appealed tax period;

3) regarding the requirement about value added tax return.

Other exceptions on submission of additional tax statements the Tax code are not provided.

According to Item 6 of article 68 of the Tax Code, after submission of liquidating tax statements the taxpayer (tax agent) has no right to represent to tax authority the subsequent tax statements, except for additional and (or) additional according to the notification if other is not provided by this Item.

According to the subitem 2) of Item 1 of article 46 of the Tax Code, the term of limitation period on the tax liability and the requirement - the period of time during which the taxpayer (tax agent) shall provide tax statements has the right to make changes and additions to tax statements, to withdraw tax statements.

Thus, taxpayers have the right to make changes and additions to tax statements, including to the declaration on the VAT, for those tax periods in which they were payers of the VAT, during the term of limitation period, that is within 5 years.

With respect thereto tax authorities need to strengthen administration in case of submission of additional tax statements by such taxpayers on the VAT.

This letter inform subordinate tax authorities.

Chairman D. Ergozhin


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