Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

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

of February 28, 2005 No. NK-UM-2-17/1779

Explanations concerning VAT liability of import of newspaper and journal products

According to Items 1 (a) and 1 (b) of article I of the Agreement on import of materials of educational, scientific and cultural nature of the November 26, 1976 (further - the Agreement) ratified by the Law of the Republic of Kazakhstan of December 5, 1997 No. 197-1 "About ratification of the Agreement on import of the materials relating to education, science and culture and the Protocol to it" Contracting States not collect customs duties or other charges when importing or in connection with import of the books, publications and documents listed in Appendix A to the Agreement, and also the materials of educational, scientific and cultural nature listed in the Applications B, C, D and E to the Agreement released in other Contracting States and answering to the conditions determined in these Appendices.

At the same time by Item 2 (a) of article I of the Agreement it is determined that provisions of Item 1 of this Article do not interfere with any Contracting State to collect from the imported materials the octrois or other internal duties of any sort imposed during import or after it provided that they do not exceed the charges applied directly or indirectly to similar domestic editions.

According to the subitem 17) of Item 1 of article 57 of the Law of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Law), acting till January 1, 2005, turnovers on production, including provision of promotion services, and (or) realization of newspaper and journal products of national production, except for periodic printing editions in which advertizing constitutes more than 2/3 areas of printed material was exempted from the VAT.

The existing tax legislation of the Republic of Kazakhstan establishes priority of action of regulations of the international treaties ratified by the Republic of Kazakhstan over regulations of the tax legislation.

Thus, import of newspaper and journal products was subject to release from the VAT till January 1, 2005.

According to the Law of the Republic of Kazakhstan of June 12, 2001 "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" the subitem 17) Item 1 of article 57 of the Law ceased to be valid since January 1, 2005.

Taking into account stated, since January 1, 2005 import of newspaper and journal products is subject to VAT liability in generally established procedure.

First deputy

Chairman of MF RK Oil Company N. Usenov

 

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

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.