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

of November 12, 2013 No. NK-23-36285//20-25/02-42p.-37-8511

"Offers of the Tax Committee of MF RK on restriction of number of the handed-over additional tax statements"

Association of taxpayers of Kazakhstan

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) reports the following present.

According to the order of the Head of state this at opening of the II session of Parliament of the Republic of Kazakhstan of the V convocation on September 3, 2012 taking into account offers of state bodies, results of program implementation "The main measures for reducing the sizes of shadow economy in the Republic of Kazakhstan for 2005 - 2010" (further - the Program) and the best international experience on decrease in level of shadow economy, the Comprehensive plan of counteraction to shadow economy in the Republic of Kazakhstan for 2013 - 2015 approved by the order of the Government of the Republic of Kazakhstan of February 23, 2013 No. 190 is developed (further - the Comprehensive plan).

MF RK Oil Company for the purpose of development of the specified offers carries out the corresponding work during which the international experiment on submission of additional tax statements and feasibility of its application in Kazakhstan was studied, the analysis of the provided additional forms of tax statements by taxpayers was also carried out, schemes of evasion from execution of the tax liabilities by submission of additional tax statements were studied.

The analysis of the provided additional tax statements for 2012 showed that 942 248 additional tax statements are for the whole year provided, from them the considerable share - 219 010 (or 23% of total quantity) is the share of declarations on the value added tax (further - the VAT) (f.300. 00), at the same time the estimated tax amount to reduction constituted - 186 731 million tg., to charge - 36 210 million tg.;

Besides, for 2012 the taxpayers who are not payers of the VAT provide 2 450 additional tax statements on the VAT on which estimated tax amount constituted: to reduction - 3 512 million tg., to charge - 6 815 million tg.

Moreover, unfair taxpayers, abusing this regulation of the tax legislation, use submission of additional tax statements on the VAT in schemes on evasion by them from execution of the tax liabilities.

By results of the carried-out work and the analysis the line item is developed and the relevant amendments on restriction of acceptance by tax authorities of additional tax statements are drafted (The slide is applied).

At the same time, restriction on submission of additional tax statements also significantly infringes also on interests of fair taxpayers.

For example, during the analysis on submission of additional tax statements on the VAT for 2012 it is determined that large taxpayers, having also structural divisions, on average for one tax period are submitted no more than two additional declarations on the VAT.

In too time, the taxpayers who are engaged in trade and intermediary activities on average for one tax period more than five additional tax statements are submitted.

In this connection, there is need to limit submission of additional tax statements taking into account opinion of business communities.

Considering short deadlines on realization to Item 37 of the Comprehensive plan, we ask to provide the line item on the specified question till November 18, 2013.

Appendix: 10 sheets.

Chairman

A. Dzhumadildayev

 

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