ORDER OF THE CHAIRMAN OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 28, 2004 No. 40

About approval of technique of holding actions for the payers of the VAT who are not representing tax statements on the VAT and writing out invoices including VAT

For the purpose of identification, the prevention and suppression of the offenses connected with non-presentation of tax statements on the value added tax I ORDER:

1. Approve the enclosed technique of holding actions for the taxpayers on value added (further - the VAT) who are not representing tax statements on the VAT and writing out invoices (further - the Technique).

2. To management of organizational and financial providing the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Streltsov N. V.) to bring this order to the attention of the Tax Committees on areas, the cities of Astana and Almaty, "Astana - Jean calla" and the Interregional Tax Committee of N1.

3. This order becomes effective from the date of signing.

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of January 28, 2004 No. 40

Technique of holding actions for the payers of the VAT who are not representing tax statements on the VAT and writing out invoices including VAT

1. Tax authorities (further - the report) need to determine its place by the revealed payers of the VAT who are not representing tax statements on the VAT and writing out invoices including VAT (further - the supplier) specified in the report created within IS VAT stay. In case of absence on legal address of this supplier the tax authority needs to draw up the statement of inspection in form according to appendix 1 to this Technique.

2. When finding the supplier by tax authority the instruction on conducting tax audit is written out and handed to the supplier according to the tax legislation.

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