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

of December 25, 2009 No. HK-21-29/13236

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

According to article 252 of the Code of the Republic of Kazakhstan of December 10, 2008 «About taxes and other obligatory payments in the budget» (Tax code), turnovers on the renderings of services enabled by the non-profit organizations specified in Item 1 of article 134 of the Tax Code of the Republic of Kazakhstan are exempted from the value added tax (further - the VAT) if they are connected:

with rendering services in protection and social security of children, aged, veterans of war and work, disabled people;

with implementation by the religious organizations of ceremonies and ceremonies, realization of objects of religious affiliation.

Thus, article 252 of the Tax Code does not provide release from the VAT of services of the non-profit organizations connected with rendering services in the contract for implementation of the state social order.

Considering the above, the services rendered by non-profit organization within the state social order are assessed with the VAT in generally established procedure.

At the same time we pay your attention that according to the subitem 6) of Item 1 of article 20 of the Tax Code, bodies of Tax Service shall provide to the taxpayer (tax agent) information on the operating taxes and other obligatory payments in the budget.

Such explanations and comments do not belong to regulatory legal acts and are not obligatory for execution.

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