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

of September 18, 2003 No. NK-UAP-11-2-17/7439

Procedure for return of excessively paid amounts of customs payments and VAT

According to Item 1 of article 39 of the Tax Code the amount of excessively paid tax the difference between the tax amounts paid and added to payment in the budget for tax period taking into account obligations on this type of tax for the previous tax periods is recognized. The amount of excessively paid tax according to article 40 of the Tax Code is subject to return in the place of payment of the taxpayer according to its statement after carrying out offsettings, stipulated in Article 39 Tax codes.

According to the existing Rules of transfer of customs payments, taxes and penalty fee in the government budget and offsetting of return of excessively paid customs payments, taxes and the penalty fee from the government budget approved by the order of the Chairman of the Agency of customs control of PK N 247 of May 27, 2003 (further - Rules), offsetting or return of excessively paid amounts of customs payments, taxes and penalty fee is made by tax body beneficiary according to the tax legislation.

For implementation of offsetting or return of excessively paid amounts of customs payments, taxes and penalty fee by tax body beneficiary, the taxpayer shall file petition in customs authority in the place of customs payment and taxes for receipt of Confirmation.

Copies of the following documents are enclosed to the application:

1) the payment document confirming payment of the amounts which are subject to offsetting or return;

2) the customs declaration which is drawn up by customs authority according to which were charged and customs payments, taxes and penalty fee were paid, to the customs declaration provided in case of registration;

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