According to the first, second paragraphs of item 4 of article 44 of the Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" the persons specified in Item 1 of this Article, who did not address to tax authorities till December 1, 2009 for confirmation of statement on registration accounting as the taxpayer on value added (further - the VAT), stop being payers of the VAT since January 1, 2010. Persons specified in Item 1 of this Article on whom the tax authority makes the decision on refusal in confirmation of statement on registration VAT accounting stop being payers of the VAT from acceptance date of such decision tax authority.
Based on the subitem 5) Item 2 of article 63 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) liquidating - the tax statements represented by person in case of the termination of activities or reorganization of the taxpayer on types of tax, other obligatory payments in the budget, on compulsory pension contributions and social assignments on which this person is taxpayer (tax agent), and also in case of removal from registration VAT accounting.
Therefore, in case of adoption by tax authority of the decision on refusal in confirmation of statement on registration VAT accounting according to obligations for the 4th quarter 2009 it is necessary to provide the declaration on the VAT with type "liquidating", in the relevant tax authority no later than February 15, 2010.
According to the first paragraph of Item 2 of article 230 of the Tax Code remaining balance of goods (including on fixed assets, intangible and biological assets, real estate investments) on which the VAT was carried in offsetting according to article 256 of the Tax Code, in case of removal of person from registration VAT accounting is considered as turnover on sales of goods in the Republic of Kazakhstan.
This transaction is reflected in the declaration on the VAT in form 300.00 in the line "turnover, liable to VAT" - 300.00.001 V "remaining balance of goods in case of removal from registration VAT accounting".
At the same time neither the tax legislation, nor rules of creation of the declaration on the VAT provides adjustment of the size of leviable turnover in case of reference on account of turnover on the received services.
According to item 4 of article 589 of the Tax Code estimated, added, reduced, paid, offset, amounts repaid are reflected in personal account of the taxpayer (tax agent) with indication of date of reflection, content of the made action, the name of the document based on which such reflection is made.
Besides, according to Item 13 of article 100 of the Tax Code in case of removal of the taxpayer from the registration VAT accounting excess of VAT amount referred in offsetting, over the amount of the added VAT, developed for January 1, 2009 which is not offset on account of the forthcoming payments on the VAT it is not shown to return on the turnovers assessed on zero rate, after fulfillment of requirements, specified in Item 2 of article 230 of the Tax Code, is subject to reference on deductions.
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