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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.

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.

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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