of January 8, 2005 No. NK-UM-08-2-20/93
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter reports the following.
According to subitems 1) and 2) Item 1 of article 232 of the Tax Code turnovers on realization of medicines of any forms, and also materials and accessories for their production; products of medical (veterinary) appointment, including prosthetic and orthopedic, and the medical (veterinary) equipment, and also materials and accessories for their production, are exempted from the VAT.
The list of the specified goods is approved by the order of the Government of the Republic of Kazakhstan of March 10, 2000 No. 378 (further - the Resolution No. 378).
Follows from the letter of limited liability partnership that it performs import of vitamin-containing Benoral medicine for which in case of customs clearance the Commodity Nomenclature of Foreign Economic Activity code of EurAsEC 2936 is assigned.
According to the Agreement on the general Commodity nomenclature of foreign economic activity of the Euroasian economic community vitamin-containing medicines are included in group 29 "Organic chemical compounds", the Evrazes2936 Commodity Nomenclature of Foreign Economic Activity code (pro-vitamins, vitamins, hormones) which are not provided by the Resolution No. 378.
Follows from stated that import of Benoral medicine and its further realization are subject to VAT liability in generally established procedure.
As for the VAT carried in offsetting, according to Item 1 of article 235 of the Tax Code, in case of determination of tax amount, subject to budget payment, the receiver of goods (works, services) has the right to offsetting of VAT amounts, subject to payment for the received goods, including fixed assets, works and services if they are used or will be used for the purpose of leviable turnover and also if the following conditions are satisfied:
1) the receiver of goods (works, services) is payer of the VAT according to Item 1 of article 207 of the specified Code;
2) by the supplier it is exposed the invoice or other document submitted according to Item 2 of the specified Article on the realized goods (works, services) in the territory of the Republic of Kazakhstan. If the supplier is not taxpayer on value added according to Item 1 of article 207 of the specified Code, the invoice or other document submitted according to Item 2 of the specified Article is written out with the mark "EXCLUDING VAT";
3) in case of commodity import - The VAT is paid to the budget;
4) in cases, stipulated in Article 221 specified Codes, the tax liability on payment of the VAT is fulfilled.
Thus, the VAT paid by the taxpayer to the budget in case of commodity import can be carried in offsetting under condition if such taxpayer is payer of the VAT according to Item 1 of article 207 of the Tax Code.
Acting Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan
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