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

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 www.salyk.kz 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.

According to the subitem 4) of item 4 of article 571 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget", (Tax code) in case of recognition of invalid registration of the individual entrepreneur or the legal entity based on the judgment which took legal effect, removal from registration accounting on the value added tax (further - the VAT) based on the decision of tax authority in the form established by the Government of the Republic of Kazakhstan is made without notice the taxpayer.

According to Item 6 of article 571 of the Tax Code the payer of the VAT whose registration is acknowledged invalid based on the judgment which took legal effect according to the decision of tax authority is recognized to the VATes struck off the registration register as the payer from the date of statement on registration VAT accounting.

According to part 2 of Article 21 of the Code of civil procedure of the Republic of Kazakhstan the judgments which took legal effect, determinations, resolutions and orders, and also legal orders, requirements, orders, challenges and other appeals of courts and judges are obligatory for one and all state bodies, local government bodies, public associations, other legal entities, officials and citizens and are subject to strict execution in all territory of the Republic of Kazakhstan.

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.

By the subitem 2) of Item 1 of article 256 of the Tax Code it is determined that if other is not provided by Chapter 34 of the Tax code, in case of determination of the tax amount which is subject to budget payment, the receiver of goods, works, services has the right to offsetting of the VAT amounts which are subject to payment for the received goods including fixed assets, intangible and biological assets, real estate investments, works and services if they are used or will be used for the purpose of leviable turnover and also if by the supplier who is the payer of the VAT for date of the statement of the invoice it is written out the invoice or other document submitted according to Item 2 of this Article on the realized goods, works, services in the territory of the Republic of Kazakhstan.

According to Item 1 of article 587 of the Tax Code it is provided that in case of identification of violations by results of cameral control the notification on elimination of the violations revealed by bodies of Tax Service by results of cameral control (further - the Notification No. 7) is drawn up.

The subitem 7) of Item 2 of article 607 of the Tax Code provides that the notification on elimination of the violations revealed by bodies of Tax Service by results of cameral control is subject to the direction to the taxpayer (tax agent) no later than ten working days from the date of identifications of violations in tax statements.

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.

So, for the tax periods beginning since the January 1, 2009, exception of VAT amounts carried in offsetting it is made according to the subitem 2) of Item 1 of article 256 of the Tax Code.

It should be noted that Item 1 of article 37 of the Law of the Republic of Kazakhstan "About regulatory legal acts" provides that action of regulatory legal act does not extend to the relations which arose before its enforcement.

Therefore, when forming Notifications No. 7 on the tax periods which arose till January 1, 2009 it is necessary to be guided by the subitem 2) of Item 1 of article 235 of the Tax Code existing till January 1, 2009.

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.

Based on stated, to partners of taxpayers whose registration is acknowledged invalid, on whom data are placed on the portal of MF RK Oil Company, it is necessary to create in Notification No. 7 IS INIS taking into account regulations of article 46 of the Tax Code.

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 eatembekov@mgd.kz, 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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