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

of December 9, 2009 No. HK-06-26/12558

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

According to Item 1 of article 39 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) the legal entity within three working days from the date of decision making about reorganization by merge, accessions, allocations in writing reports about it to tax authority in the location.

Within three working days from the date of approval of the transfer act or the separation balance sheet the legal entity reorganized by merge, accession, allocation represents to tax authority in the place of the stay at the same time:

1) liquidating tax statements;

2) the certificate on statement on registration accounting on the value added tax (further - the VAT) or the explanation on paper in case of its loss or spoil (if is payer of the VAT).

At the same time, considering that the legal entity reorganized by allocation actually does not stop activities implementation, we consider inexpedient submission by such person of liquidating tax statements and certificate on the VAT. In this connection, the Tax Committee of MF RK prepares the relevant amendment to article 39 of the Tax Code.

Thus, in case of reorganization of the legal entity by allocation before entering of corresponding changes into the above-stated article of the Tax Code, we charge not to require submission by such persons to tax authorities of liquidating tax statements and certificate on the VAT.

This letter inform subordinate tax authorities.

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