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

of March 4, 2010 No. HK-21-51/2539

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in connection with the arriving requests, explains the following.

The subitem 11) of Item 3 of article 1 of the Law of the Republic of Kazakhstan «About modification and amendments in some legal acts of the Republic of Kazakhstan concerning currency control and currency exchange control» (further - the Law), Item 8 of article 263 of the Code of the Republic of Kazakhstan «About taxes and other obligatory payments in the budget» (Tax code) is reworded as follows.

Item 8 of article 263 of the Tax Code provides that if other is not provided by the specified Item, the invoice is certified by signatures of the head and chief accountant of the supplier, and also seal of the taxpayer, except as specified, when at the taxpayer the seal is absent on the bases, stipulated by the legislation the Republic of Kazakhstan.

The invoice can be certified by the signature of the worker authorized on that by the decision of the taxpayer on value added (further - the VAT).

According to the decision of the payer of the VAT the invoice can be certified it by the seal containing the special detail «For Invoices».

According to Item 10 of article 7 of the Law of the Republic of Kazakhstan «About private entrepreneurship» the individual entrepreneur when implementing the activities has the right to use personal forms of business documentation, seal, stamps.

By Item 2 of Article 33 of the Civil code of the Republic of Kazakhstan it is determined that the legal entity has seal with the name which according to Item 1 of Article 38 of the Civil code of the Republic of Kazakhstan includes its name and specifying on form of business.

Based on the above, taking into account line item of the Prosecutor General's Office of the Republic of Kazakhstan concerning assurance of invoices the seal stated in the letter of 29.01.2010 to No. 7-54-9-10, it is found it possible to assure for the purpose of execution of provisions of Item 8 of article 263 of the Tax Code of the invoice seal:

which in case of observance of requirements of Articles 33 and 38 of the Civil code of the Republic of Kazakhstan along with full name of the legal entity and specifying on organizationally - legal form contains additional details, including «for accounts», «for accounts and documents», «for accounts, delivery notes and invoices», «for financial records», «for settlement and cash documents», «for issue documents and invoices», «for tax invoices», «for delivery notes and invoices», «for accounts and delivery notes», «for accounting documents», «for document flow», «for documents», «for agreements and documents», etc.

This letter is sent for management in work and bringing to data of taxpayers.

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