of January 29, 2004 No. NK-UM-08-2-21/651
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter of limited liability partnership (further - the Agency), reports the following.
Follows from the letter that the Agency renders services in information servicing of Customers - the organizations which are residents of the Russian Federation and the USA, regularly representing them materials on electronic communication channels (through the Internet).
According to the Dictionary of Russian (S. I. Ojegov), the 21st edition processed and added, Russky Yazyk Publishing house, 1989:
"information" - the data on the world around and the processes proceeding in it perceived by the person or the special device; the messages informing on situation on condition something.
According to the subitem 8) article 1 of the Law of the Republic of Kazakhstan of May 8, 2003 No. 412-P "About informatization" information services activities for provision of information resources, information systems to users on their requests or by agreement of the parties.
Thus, provision by the Agency of the information products created as a result of processing by it of different information collected from various sources is considered as rendering information services by the resident of the Republic of Kazakhstan to Customers - to nonresidents of the Republic of Kazakhstan.
According to article 206 of the Tax Code object of VAT liability are leviable turnover and leviable import.
At the same time according to article 212 of the Tax Code leviable turnover is the turnover on sales of goods (works, services) made by the payer of the VAT, except for turnover:
1) exempted from the VAT according to this Code;
2) the place of realization of which is not the Republic of Kazakhstan. The place of implementation of works, services is determined according to Item 2 of article 215 of the Tax Code.
Considering that subitems 1) - 4) Item 2 of article 215 of the Tax Code have no relation to the considered situation, the subitem 5) of Item 2 of article 215 of the Tax Code according to which the place of implementation of works, services the place of implementation of business or any other activity of the person performing works (rendering services) is recognized is applied to determination of the place of realization.
Information services are provided by resident of the Republic of Kazakhstan, therefore, the place of realization of these services performing activities in the Republic of Kazakhstan is the Republic of Kazakhstan.
Proceeding from stated, rendering information services by the Agency Zakazchikamnerezidentam of the Republic of Kazakhstan - is subject to VAT liability in generally established procedure.
Vice-chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan
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