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

of July 15, 2010 No. HK-12-28/8399

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

According to subitems 1) and 2) of article 278 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), payers of excises are physical persons and legal entities which make excise goods in the territory of the Republic of Kazakhstan, import excise goods on customs area of the Republic of Kazakhstan.

According to edition of the subitem 6) of article 279 of the Tax Code existing till 01.07.2010, excise goods were:

the motor vehicles intended for transportation of 10 and more people with engine displacement more than 3 000 cubic centimeters, except for minibuses, buses and trolleybuses;

cars the automobile and other motor vehicles intended for transportation of people with engine displacement more than 3 000 cubic centimeters (except the hand-operated cars or the adapter of manual control which are specially intended for disabled people);

motor vehicles on the car chassis with platform for freights and cabin of the driver separated cargo section by tough stationary partition.

Till 01.07.10 according to article 280 of the Tax Code rates of excises affected motor vehicles on the car chassis with platform for the freights and cabin of the driver separated cargo section by tough stationary partition qualified in goods item from 8704 Commodity Nomenclatures of Foreign Economic Activity of EurAsEC in the amount of 100 tenges for one cubic centimeter.

At the same time, passenger-and-freight cars with the body type "Pickup" established on the chassis of the standard car which were subject to taxation by excise irrespective of engine displacement till 01.07.2010 fall under such cars.

According to the Law of the Republic of Kazakhstan of June 30, 2010. "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning customs regulation and the taxation", the specifying amendment to the subitem 6) of Article 279 and item 4 of article 280 of the Tax Code according to which motor vehicles on the car chassis with platform for freights and cabin of the driver separated cargo section by tough stationary partition with engine displacement more than 3 000 cubic centimeters are subject to taxation by excise is made (except the hand-operated cars or the adapter of manual control which are specially intended for disabled people).

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