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

of May 24, 2010 No. HK-23-46/5909

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company), having considered the letter of May 6, 2010 No. 205-05/10, reports the following.

According to Item 8 of article 141 of the Code of the Republic of Kazakhstan «About taxes and other obligatory payments in the budget» (Tax code), taxpayers have the right to provide during accounting tax period additional calculation of the amount of advance payments for the corporate income tax (further - KPN) which is subject to payment for the period after delivery of the declaration on KPN for the previous tax period (further - form 101.02), for the forthcoming months of accounting tax period, proceeding from expected income amount for accounting tax period.

- in line 101.02.007 the amount of monthly advance payment on KPN taking into account line 101.02.005 or line 101.02.006, subject to payment for 2, the 3 and 4 quarters of accounting tax period is specified ((101.02.004-101.02.005)/9 or (101.02.004-101.02.006)/9). This line is subject to filling with taxpayers who estimate calculation of the amounts of advance payments, according to Item 6 of article 141 of the Tax Code;

- in line 101.02.012 the monthly advance payment amount on KPN for the second, third and fourth quarters of accounting tax period is specified ((101.02.009-101.02.010) or (101.02.009-101.02.010)/9). This line is subject to filling with taxpayers who estimate calculation of the amounts of advance payments, according to Item 7 of article 141 of the Tax Code.

The specified formulas are reflected also in the form 101.02.

At the same time, according to the subitem 1) of Item 2 of article 70 of the Tax Code, in case of change of the amounts in earlier provided tax statements in additional tax statements on the corresponding lines the difference between the amounts specified in earlier provided tax statements and the actual tax liability for tax period is specified.

Therefore, in case of representation in December of additional form 101.02 formulas specified in the form of tax statements are not applied.

However, considering that the procedure for application of the above-stated formulas in case of submission of additional tax statements is not provided in Rules, wrong calculation of the monthly amount of advance payments was consequence of what, MF RK Oil Company makes the decision on need of correction of the current situation by the direction by tax authority to the taxpayer of the notification according to the subitem 7) of Item 2 of article 607 of the Tax Code.

Taxpayers who had this situation according to the exposed tax authority of notifications should provide in attendance procedure on paper form 101.02 with type «additional according to the notification», with indication of the amounts of advance payments it agrees to the above-stated regulations of the Tax code, for the subsequent carrying out delivery by tax authority in the manual mode.

 

Chairman D. Ergozhin

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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