ORDER OF THE MINISTRY OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN

of May 17, 2001 No. 608

About approval of the Procedure for the organization of control during transition to VAT rate of 16 percent

For the purpose of protection of interests of the government budget and ensuring uniform receipt of the value added tax in the budget during transition to VAT rate of 16 percent

I ORDER:

1. Approve the enclosed Procedure for the organization of control of correctness of calculation and tax discharge on value added during transition to VAT rate of 16 percent.

2. To the director of the department of work with taxpayers N. Tulegenov to bring this Procedure to territorial tax authorities and departments of the Ministry of state revenues of RK.

3. To heads of territorial tax authorities to take necessary measures for control of correctness of calculation and payment of the VAT during transition to VAT rate of 16 percent.

4. To impose control of execution of this order on the director of the department of work with taxpayers N. Tulegenov.

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

Approved by the order of the Minister of state revenues of the Republic of Kazakhstan of May 17, 2001, No. 608

Procedure for the organization of control of correctness of calculation and tax discharge on value added during transition to VAT rate of 16 percent

This procedure N183-II "About modification and amendments in the Law of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" is developed according to the Law of the Republic of Kazakhstan of May 3, 2001 (further - the Law) and it is directed to the organization of control for the purpose of ensuring accomplishment of revenues of the budget for the value added tax during transition to VAT rate of 16 percent.

Control of execution of the tax legislation on the value added tax is exercised by the Tax Committees in place of registration of taxpayers, the Tax Committees on areas, the cities of Astana and Almaty.

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