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

of October 13, 2010 No. HK23-29/12259

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following present.

Concerning submission of the declaration on the value added tax (form 300.00)

By Item 2 of article 63 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) it is determined that forms of tax statements (further - FNO) and rules of their creation affirm authorized body taking into account provisions of Articles 65 - 67 Tax codes.

FNO and rules of their creation according to obligations of 2010 are approved by the order of the Minister of Finance of the Republic of Kazakhstan of 24.12.2009 No. 574 (further - the Order).

By the subitem 1) of Item 5 of article 584 of the Tax Code it is determined that tax forms, except for tax registers, are considered not provided to bodies of Tax Service if do not correspond to the tax forms established by authorized body according to the Tax code.

At the same time, we pay attention that in connection with creation of single customs area and forming of custom union since 01.07.2010 to the above-stated Order changes and additions by the Order of the Minister of Finance of the Republic of Kazakhstan of 30.06.2010 No. 311, including are made to the declaration on the value added tax (further - the VAT) (form 300.00).

Thus, according to obligations of 2010 it is necessary for taxpayers for calculation of the VAT:

- for 1, the 2nd quarters to represent form 300.00, the Minister of Finance of RK approved by the Order of 24.12.2009 to No. 574;

- for 3, the 4th quarters to represent form 300.00, the Minister of Finance of RK approved by the Order of 30.06.2010 to No. 311.

By the subitem 3) of Item 3 of article 68 of the Tax Code it is determined that taxpayers have the right to represent tax statements, including in electronic form.

In the System of Processing of Tax Statements (SPTS) and web application "the Office of the Taxpayer" the possibility of the automatic choice of the corresponding version of template of form 300.00 depending on tax period for which tax statements are submitted is realized.

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