of September 28, 2005 No. NK-UM-2-14/9014
About charge of the VAT when exporting scrap of non-ferrous and ferrous metals
According to Item 1 of article 222 of the Tax Code in the edition operating till January 1, 2005, turnover on sales of goods for export, except for export of scrap of non-ferrous and ferrous metals it is assessed on zero rate.
According to the letter of the Ministry of the industry and trade of the Republic of Kazakhstan trays (trenches) made of the pipelines unsuitable to operation for oil transportation and gas can be used, for example, in agricultural industry (when watering), and also in architectural, town-planning and construction spheres.
Trays (trenches) made according to the relevant regulating documents from unsuitable for operation in the oil and gas industry of pipelines are product as they can be used in other spheres of the industry.
Trays (trenches) which completely lost the operational value can belong to scrap of ferrous metals and are unsuitable to any further operation, and also underwent primary conversion (metalfurnace charge) for the subsequent melting.
Considering the above if trays (trenches) which completely lost the operational value and unsuitable to operation are exported, they shall be exported in the form of scrap and waste of ferrous metals, respectively, the zero rate on the VAT is not applied.
First Deputy Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan
N. Usenova
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