of October 9, 2007 No. NK-UM-2-14/11315
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in connection with the arising questions reports the following:
According to Item 1 of article 226 of the Tax Code (in the edition operating since January 1, 2007) realization of the residential building and (or) lease of such building, in that, number the sublease, are exempted from the value added tax, except for: realization or leases of the building (part of the building) used for the purpose of provision of hotel services, provision of services on hotel accommodation.
According to article 2 of the Law of the Republic of Kazakhstan "About the housing relations" the apartment house (residential building) - the structure consisting generally of premises; and also the non-residential premises and other parts which are common property;
premises (apartment) - the certain room intended and used for permanent residence, including as living space, so the non-residential area of the dwelling;
the non-residential premise - the certain room used for others, than permanent residence, the purposes (shop, cafe, workshop, office and so forth), except for the parts of the apartment house (building vein) which are common property.
According to explanation of the Prosecutor General's Office of the Republic of Kazakhstan of 13.09.2007 7-19123-07 of disposition of Item 1 of article 226 of the Tax Code it is visible to No. that the legislator operates with the concept "part of the building", but does not use this concept in case of release of realization of the residential building and (or) lease of it the building, including, subleases, from pas tax value added.
Thus the Prosecutor General's Office of the Republic of Kazakhstan believes that the tax legislation provides tax exemption on value added only in case of realization and (or) lease of all residential the building in general, but not its separate parts.
Considering the above, the letter of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of 29.01.2007 No. NK-UM-5-14/796 responds.
At the same time, according to article 71 of the Tax Code modification and amendment in the tax declaration, calculation is allowed during the term of limitation period provided by the Tax code if other is not provided by this Article. Modification and amendments in the tax declaration and (or) calculation is made by the taxpayer, the tax agent by creation of the additional tax declaration and (or) calculation for tax period to which these changes and amendments belong.
This explanation needs to be accepted to management in work and to inform the subordinated Tax Committees and taxpayers.
Chairman of the Tax Committee
Ministries of Finance
Republic of Kazakhstan N. Rakhmetov
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