LETTER OF THE CUSTOMS CONTROL COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 18, 2008 No. KTK-2-1-11/2590

According to Item 2 of article 207 of the Tax Code of the Republic of Kazakhstan (dalee-Kodeks), taxpayers on value added in case of commodity import are persons importing these goods on the territory of the Republic of Kazakhstan according to the customs legislation of the Republic of Kazakhstan.

According to Item 5 of article 249 of the Tax Code of the Republic of Kazakhstan (dalee-Kodeks), to the taxpayers on value added who are regularly receiving goods on import for industrial conversion, the authorized body provides permission to the implementation of customs clearance of goods with the tax discharge on value added on the changed terms operating within calendar year.

For receipt of permission are represented the conclusion of tax authority about availability at the payer to authorized body, the value added tax of production capacities and rooms.

For this purpose according to item 4 of article 249 of the Code, tax authorities have the right to examine production capacities and placements of the taxpayer on value added.

Based on the above we consider that, permission to change of payment due date of the VAT for imported goods shall be provided only to those payers of the VAT who have necessary production capacities and rooms. At the same time transfer of imported goods to the third parties the customs and tax legislation does not provide.

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