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

of March 1, 2007 No. NK-UNA-1-16-1/2073

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in connection with the addresses arriving from tax authorities concerning explanation of procedure for change of payment due date of the VAT for imported goods regarding effective period of the decision on change of payment due date of the VAT for imported goods accepted by tax authorities reports the following.

Item 1 of article 249 of the Tax Code provides that change of payment due date of the VAT for imported goods is made by tax authorities if:

1) imported goods are intended for industrial conversion;

2) imported goods are water, gas, the electric power.

According to Item 3 of article 249 of the Tax Code change of payment due date of the VAT is made without charge of penalty fee for term no more than for three months from the date of adoption of the cargo customs declaration by customs authority.

At the same time by Item 5 of article 249 of the Tax Code it is determined that to the payers of the VAT who are regularly receiving goods on import for industrial conversion, the authorized state body provides permission to the implementation of customs clearance of goods with payment of the VAT on the changed terms operating within calendar year.

It should be noted that permission, stipulated in Item the 5th article 249 of the Tax Code, is the basis for customs clearance of goods with change of payment due date of the VAT no more than for three months from acceptance date of the cargo customs declaration customs authority.

By the order of the Acting Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of May 27, 2004 No. 254 "About some questions of change of payment due date of the value added tax on imported goods" are approved the application form about change of payment due date of the VAT for imported goods (form 312.00) and form of the Decision on change of payment due date of the VAT for imported goods (further - the Decision).

In view of that bodies of Tax Service pass the Decision existing both for the term of three months and within calendar year, in the form of the Decision the line "The Decision Is Valid during" which includes "three months" or "calendar year" value is provided. At the same time, this line does not contain information that the Decision is valid within three months from the date of decision.

Thus, the Decision provided by tax authority for the term of three months from acceptance date of the cargo customs declaration customs authority is valid concerning only one cargo customs declaration.

The decision of authorized state body existing within calendar year is valid for all cargo customs declarations adopted by customs authority within this calendar year.

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