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of March 14, 2008 No. NK-UMN-3-16/2644

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter concerning VAT liability of services in providing passengers, crew with food in civil aircrafts, reports that it adheres to the line item which is earlier stated in the letter of 06.11.06 No. NK-UM-2-17/10260.

At the same time we consider necessary to explain that according to subitem 12-2) of article 225 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) turnovers on implementation of works and the services, including in airport servicing connected with the transportations which are international according to article 224 of the Tax Code are exempted from the VAT.

Turnovers on implementation of works, the services in airport servicing connected with the transportations which are not international are subject to VAT liability in generally established procedure.

Thus, turnovers on implementation of works, services in airport servicing, including in providing with food passengers, crew in the civil aircrafts connected with international carriages are subject to release from the VAT.

Deputy. Vice-chairman A. Kipshakov


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