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of September 23, 2013 No. NK-09/7128-I

Tax departments on areas,

Almaty and Astana

About some questions of cameral control

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) concerning holding by tax authorities actions for taking measures to partners of taxpayers whose registration is recognized as invalid brings to your attention and further management in work following.

On the portal of MF RK Oil Company in the Section "Tax Administration" - "Search of taxpayers whose registration by courts is acknowledged invalid" data on the 156th taxpayer which registration is recognized as invalid are placed.

In this connection, in case of determination of the tax liability of the taxpayers who had relations with the individual entrepreneur and (or) the legal entity whose registration is acknowledged invalid judicially the corresponding court resolution and the decision of tax authority on removal from registration VAT accounting shall be adopted in attention.

We pay your attention that when forming the taxpayer of the Notification No. 7 on need of the exception of VAT amounts which is earlier carried in offsetting on transactions with the taxpayer whose registration is acknowledged as court of invalid needs to specify regulations of the Tax code correctly.

Also, we note about need of specifying for Notifications No. 7 of provisions of Item 6 of article 571 of the Tax Code and details of the decision of tax authority on removal of the corresponding taxpayer from registration VAT accounting.

At the same time if on the transactions reflected in the report "pyramid on buyers" to the partner of the taxpayer whose registration is acknowledged invalid the Notification No. 7 it is directed earlier, to such partner the Notification No. 7 is not created.

In case of the direction of Notifications No. 7 to partners of taxpayers which registration is recognized as invalid it is necessary to be guided by the letter of MF RK Oil Company of August 18, 2011 No. HK-09-24/9611 "About some questions of cameral control" (the copy of the letter is attached).

To provide information on the created Notifications No. 7 till October 1, 2013 on the e-mail address, according to appendix 1.

Appendices on 5 sheets.

Vice-chairman of MF RK Oil Company

A. Kipshakov


Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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