of December 1, 2004 No. NK-UM-08-2-20/9757
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter, reports the following.
According to Item 1 of article 212 of the Tax Code leviable turnover is the turnover on sales of goods (works, services) made by the payer of the VAT, except for turnover:
1) exempted from the VAT according to the Tax code;
2) the place of realization of which is not the Republic of Kazakhstan.
The place of sales of goods (works, services) is determined according to article 215 of the Tax Code.
According to the provided information, the limited liability partnership makes collection, preparation and information processing then the specified information is provided to subscribers to economic, political and other subjects. At the same time sending information services is performed by e-mail. At the same time, among subscribers there are companies which are and performing activities not in the territory of the Republic of Kazakhstan.
Follows from the above that the limited liability partnership performs provision of information after its collection, preparation and processing, that is ready-made product of information processing, and the service in its processing is not provided.
Thus, the subitem 4) of Item 2 of article 215 of the Tax Code is in this situation not applicable.
Therefore, as for service in provision of information, the place of realization of this service is determined according to the subitem 5) of Item 2 of article 215 of the Tax Code as the specified service is not provided in subitems of 1)-4) of this Item. Thus, the place of realization of this service the place of implementation of business or any other activity of person rendering services - limited liability partnership is recognized.
Based on the above, the service in provision of information joins in leviable turnover of limited liability partnership.
First Deputy Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan
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