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

of April 15, 2011 No. HK-1321/4503

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan concerning confirmation of the certificate of residence of the nonresident, reports the following.

According to item 4 of Art. 219 of the Code of the Republic of Kazakhstan of December 10, 2008 No. 99-IV "About taxes and other obligatory payments in the budget" (Tax code) the document confirming residence of the foreign person represents the official document, confirmatory that foreign person receiver of the income is resident of the state with which the Republic of Kazakhstan signs the international treaty, in tax period for which to the foreign person the income from sources in the Republic of Kazakhstan, taxable according to the international treaty was added. Such document is certified by competent authority of foreign state which resident is foreign person receiver of the income. At the same time the sign and seal of the body which certified residence of the nonresident (the document confirming residence), and also the sign and seal of the foreign notary in case of submission of notarially attested copy of the document confirming residence are subject to diplomatic or consular legalization according to the procedure, established by the legislation of the Republic of Kazakhstan or the international treaty, one of the parties of which is the Republic of Kazakhstan. Considering that Kazakhstan and the Netherlands are participants of the Convention canceling the requirement of legalization of foreign official documents (the Hague, on October 5, 1961) (further - the Hague Convention), the receiver of the income - resident of the Netherlands having the right to apply to legalization of the sign and seal of competent authority of the foreign state which certified residence of provision of the Hague Convention. According to Art. 3 of the Hague Convention, the single formality which can be required for the authentication of the signature, quality in which person which signed the document acted and, in proper case, authenticity of seal or stamp which fasten this document, putting down of the apostille provided by Art. 4 of the Hague Convention by competent authority of the state in which this document was made is. According to Art. 5 of the Hague Convention, the apostille certifies authenticity of the signature, quality in which person which signed the document and, in proper case, authenticity of seal or stamp which fasten this document acted. Considering the above, we report that the copy of the certificate of residence of the nonresident "Cooperatieve Ctntrale Raiffeisen-Boerenleenbank B.A. (The Dublin department)" conforms to the requirements established by item 4 of Art. 219 of the Tax code and for the purpose of application of provisions of the Convention between the Republic of Kazakhstan and the Kingdom of the Netherlands on avoidance of double taxation and prevention of tax avoidance on the income and the capital (Almaty, on April 24, 1996) it is applicable concerning the income of the nonresident from sources in the Republic of Kazakhstan added for 2011.

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