of February 7, 2013 No. NK-11-YuL-A-1473-NK-866
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter, within competence reports the following.
By Item 2 of article 527 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) it is determined that the amount of monthly payment is determined by division of the estimated annual amount of payment for navigation, established by authorized state body in the field of transport the current year.
According to the subitem 30) article 1 of the Law of the Republic of Kazakhstan "About inland water transport" (further - the Law) navigation - period of time during which navigation is possible.
At the same time Item 2 of article 11 of the Law navigation and hydrographic providing conditions of navigation of vessels on inland waterways, except for sites of border area of the Republic of Kazakhstan, is performed by authorized body.
In this regard, determination of the period of navigation on navigable waterways is within the competence of authorized state body in transport.
Besides we report that your notes will be considered in case of modification and amendments in the tax legislation.
Vice-chairman
T. Botakanova
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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