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

of January 11, 2011 No. HK-11-25/177

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter of Tax department across the Karaganda region of 3.12.2010 No. UANP-7/6375, reports the following.

1. Concerning the taxation objects of the died physical persons

According to Article 1054 of the Civil code of the Republic of Kazakhstan the notary, other person certifying the will, witnesses, and also the citizen signing the will instead of the testator, having no right to disclose before opening of inheritance the data concerning contents of the will, its creation, cancellation or change.

According to Item 1 of Article 1042 of the Civil code the inheritance opens owing to the death of the citizen or the announcement his dead.

According to item 4 of Article 1072 of the Civil code the accepted inheritance is recognized belonging to the heir from the date of opening of inheritance irrespective of time of its actual acceptance, and also irrespective of the moment of state registration of the right of the heir to heritable property when such right is subject to state registration.

According to Item 3 of Article 1071 of the Civil code if legal heirs are absent, or are unknown, the office of the akim of the area in the city, the cities of district value, the settlement, the aul (village) of the aulny (rural) district shall appeal to the notary about appointment of the trustee inheritance. In case of appearance of legal heirs, the trustee can be recalled by inheritance according to their requirement with compensation to it necessary expenses and payment of reasonable remuneration for the account of inheritance.

According to Item 2 of Article 1072-1 of the Civil code is recognized, other that the heir accepted inheritance if he made the actions testimonial of the actual inheritance acceptance, in particular, if the heir is not proved yet:

entered ownership or management of heritable property;

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