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

of September 27, 2004 No. 484

About procedure for consideration of the applications of nonresidents according to Rules of administration of international treaties on avoidance of double taxation and prevention of tax avoidance on the income and the capital

For the purpose of timely consideration of the applications of nonresidents on the tax refund from the income from sources in the Republic of Kazakhstan according to Rules of administration of the international treaties on avoidance of double taxation and prevention of tax avoidance on the income and the capital (property) concluded by the Republic of Kazakhstan, approved by the order of the Minister of Finance of the Republic of Kazakhstan of October 3, 2002 No. 469 (further - Rules), I ORDER:

1. Establish the following terms of consideration of the application of the nonresident on the tax refund from the income from sources in the Republic of Kazakhstan (further - the statement of the nonresident):

1) to higher tax authorities for consideration and decision making according to the statement of the nonresident - 15 working days from the date of registration of a statement of the nonresident in tax authority, except as specified, the stipulated in Item 2 presents of the order;

2) to Management of the international taxation of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan - 15 working days from the moment of receipt of the statement of the nonresident from higher tax authority.

2. In case of violation by the taxpayer of requirements, stipulated in Clause 203 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), higher tax authority considers the application of the nonresident within 15 working days from the date of submission to tax authority of complete packet of required documents.

3. To the higher tax authorities considering applications of the nonresident:

1) to perform correctness of filling of the statement of the nonresident, and also documents regarding clarification of the questions specified in Item 80 of Rules;

2) to constitute the analysis according to the considered application of the nonresident;

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