of September 1, 2004 No. NK-UM-08-2-20/7084
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter, reports the following.
On the first question
According to Item 5 of article 282 of the Tax Code the subsoil user shall keep separate account for calculation of the tax liabilities on the activities performed within the contract and calculations of the tax liabilities on the activities which are beyond this contract.
This provision does not extend to contracts on production of popular minerals and (or) underground waters.
Thus, the taxpayer, having one and more contracts (except for contracts on production of popular minerals and (or) underground waters) shall estimate taxes in the budget separately under each contract and on the activities which are beyond contracts.
According to Item 2 of article 282 of the Tax Code of condition of the taxation, determined in the contracts for subsurface use between the Government of the Republic of Kazakhstan or competent authority and domestic or foreign subsoil users which passed the obligatory tax examination remain and are effective during all fixed term of their action, and can be corrected in connection with changes of the tax legislation of the Republic of Kazakhstan by agreement of the parties.
Thus, the taxpayer performs calculation of VAT amount, subject to payment in the budget, separately under each contract depending on the conditions of the taxation determined in contracts taking into account possible adjustments in connection with change of the tax legislation of the Republic of Kazakhstan by agreement of the parties.
At the same time, calculation of the VAT amount which is subject to payment in the budget on the activities which are beyond the contract is performed according to the existing tax legislation.
On the second question
According to the subitem 4) of Item 2 of article 29 of the Tax Code in pursuance of the tax liability the taxpayer constitutes tax statements and represents it to bodies of Tax Service in accordance with the established procedure and terms.
According to Item 1 of article 247 of the Tax Code the payer of the VAT shall provide the tax declaration on the VAT for each tax period no later than the 15th following tax period.
At the same time the Rules of creation of the declaration on the VAT approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan from
03.12.2003 No. 493, forms and procedure for creation of the declaration on the VAT intended for calculation and timely payment of the VAT are determined.
Thus, the subsoil users performing activities as within the contract, regardless of date of its conclusion, and on activities out of the contract provide in tax authorities of the declaration on the VAT, according to the procedure and the terms operating at the time of calculation of the tax liability on the VAT.
First Deputy Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan
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