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

of March 10, 2011 No. HK-18-33/2673

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) concerning possibility of submission of the tax statement by taxpayers for receipt of data on absence and (or) availability of tax debt, debt on compulsory pension contributions and social assignments (further - the Tax statement) and obtaining in electronic form through web application "Office of the taxpayer" (further - the Office of NP) certificates of lack of tax debt, debt on compulsory pension contributions and social assignments, certificates of lack (availability) of tax debt, debt on compulsory pension contributions and social assignments (daleespravka), reports.

On December 14, 2010 the service pack of the INIS system of version 1.7.0 establishes functionality regarding completion of output forms of references, namely, the reference received in electronic form through the Office of NP contains attributes of legitimacy:

1) unique code by means of which the user Kabineta of NP can receive these references for reconciliation with data on printing form;

2) signature of the INIS RK server.

Also words in output form of the reference through office of NP Danny dokument nosit informativny harakter - are excluded.

According to Item 8 of article 598 of the Tax Code, the certificate of lack (availability) of debt is not issued in case of non-presentation by the taxpayer (tax agent) and (or) his structural divisions of tax statements for tax period for date of submission of the tax statement, except as specified prolongation of term of submission of tax statements.

Because in INIS information on non-presentation by the taxpayer of tax statements automatically does not arrive, tax authorities shall exercise control in the manual mode.

With respect thereto, since 10.03.2011 sending the created reference according to the tax statement which arrived from external system will be initiated manually by the user of INIS. For sending references to external systems it is necessary to select the reference in the "Accounting / Statement / Magazine of Statements" mode and to press the "Confirm in External System" button.

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