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

of August 8, 2006 No. NK-UM-2-14/7380

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, reports the following.

According to Rules of creation of the Declaration on the value added tax (the Form 300.00), the approved order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of 12.12.2005 No. 554, (further - Rules of creation of the Declaration), data on commodity import according to which the payment due date of the value added tax is changed (further - the VAT) are specified by the payer of the VAT in Appendix 300.07 Declarations on the VAT.

At the same time according to Item 53 of Rules of creation of the Declaration Appendix 300.07 it is filled as in case of creation of the Declaration on the VAT for tax period in which commodity import on which the payment due date of the VAT is changed, and in case of creation of the Declaration on the VAT for subsequent tax periods, before complete debt repayment on the VAT is performed.

According to Items 56, 57 Rules of creation of the Declaration on the VAT in additional forms by the lines 300.07.001 and 300.07.002 are specified the following data:

1) in the column A - sequence number of line;

2) in the column B - help number of the cargo customs declaration;

3) in the column C - VAT amount according to the cargo customs declaration;

4) in the column D - the term (changed), established for repayment of tax;

5) in column E - VAT amount, the Tax code read in accounting tax period according to Item 6 of Article 249 on account of debt repayment on tax amount which payment due date was changed. This tax amount is determined as difference of lines 300.00.010 and 300.00.009 of the form 300.00, constituted for accounting tax period;

6) in column F - the VAT amount extinguished according to Item 6 of article 249 of the Tax Code in the previous tax periods. This amount is determined as the amount of the sizes specified in columns E and F on the line corresponding to help number of the cargo customs declaration, the additional form constituted by the line 300.07.001 for the previous tax period;

7) in column G the VAT amount, outstanding offset with the budget for the realized goods during the three-months period is specified;

8) in the column N the corresponding code of budget classification is specified;

9) in the column I the VAT amount which is actually paid to the budget in accounting tax period for imported goods is specified;

10) in column J the VAT amount paid to the previous tax periods on imported goods is specified. This amount is determined as the amount of the sizes specified in the columns I and J on the line corresponding to help number of the cargo customs declaration, the additional form constituted by the line 300.07.001 for the previous tax period;

11) in column K - outstanding amount on the tax which is subject to payment in the budget. This amount is determined by subtraction from the size specified in the column C, the amounts of the sizes specified in columns E, F, I and J.

According to appendix No. 17 to Rules of maintaining personal accounts the approved order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of December 23, 2003 No. 530 (further - Rules of maintaining personal accounts), delivery of the amounts from additional forms to lines of form 300.07.001 and 300.07. 002, it is performed from those lines of column G where the payment due date specified in the column D expired from additional form by the line 300.07.001 pluses the amount of those lines of column G where the payment due date specified in the column D expired from additional form by the line 300.07.002, taking into account the column N (KBQ).

Follows from the aforesaid that on personal account of the payer of the VAT according to the provided Declaration on the VAT for accounting tax period only the amounts, outstanding during the three-months period by offset on the realized goods (works, services), i.e. values of lines of column G on which the payment due date specified in the column D expired in accounting tax period are carried.

In spite of the fact that the payer of the VAT it will be possible to specify the amounts in column G not only in the Declaration on the VAT represented in that accounting period when the term specified in the column D came, but also in the Declaration on the VAT represented before the term specified in the column D, or in the Declaration on the VAT represented after the expiration specified in the column D up to complete repayment, delivery from the specified columns is performed strictly only after three months and once.

It should be noted that automatic delivery on personal account of the VAT for commodity import on which the payment due date is changed is realized when processing the Declaration on the VAT 300.00, version No. 5.

According to Item 13 of Rules of maintaining personal accounts all records in personal accounts are made timely in chronological procedure with indication of date of record based on the documents (tax statements, statements, payment documents) confirming legitimacy of these records. Records in personal accounts are made respectively according to graphs of personal account "Is added", "reduced", "paid", "returned".

At the same time according to Item 302 of Rules of maintaining personal accounts for each date of record of transaction the balance of calculations the Shortage (-), the Overpayment (+)" is determined by the amounts of taxes, other obligatory payments of the budget, compulsory pension contributions, social assignments "; to the penalty fee amounts; to the amounts of penalties.

Thus, the balance of calculations is determined on date of record, i.e. for date of submission of tax statements, or creation of the act of tax audit, and also tax payment and other obligatory payments that is confirmed by payment documents.

For the purpose of interaction of bodies of Tax Service and customs authorities of the Republic of Kazakhstan in case of change of term "payments of the VAT for imported goods according to article 249 of the Tax Code the Joint order of the Chairman of the Agency of customs control of the Republic of Kazakhstan of 13.05.2004 No. 220 and the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of 13.05.2004 No. 230 are approved Rules of interaction of bodies of Tax Service and customs authorities of the Republic of Kazakhstan in case of change of payment due date of the VAT for imported goods (further - Rules of interaction).

According to Item 11 of Rules of interaction no later than three working days after the term of submission of the Declaration on the VAT for tax period in which there came completion date the payer of the VAT of the tax liabilities on the VAT for imported goods on which the payment due date is changed tax authorities send to customs authority Information on execution by the payer of the VAT of the tax liabilities on the VAT for imported goods on which the payment due date in the established form according to Appendix 2 is changed.

The data represented by tax authorities in this information are available in the Declaration on the VAT (it is extinguished by the VAT according to Item 6 of article 249 of the Tax Code) and on personal account of the payer of the VAT (it is paid to the VAT to the budget for code of budget classification, debt in the budget for the VAT for imported goods on which the payment due date, is changed to certain date).

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