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

of September 26, 2009 No. HK-06-20/9307

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

Concerning the details of the certificate on statement on registration accounting on the value added tax (further - the VAT) which are subject to reflection in invoices and tax statements.

The procedure of confirmation of statement on registration VAT accounting determined by article 44 of the Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" provides delivery in tax authority of the original certificate about registration on the VAT issued to the payer of the VAT till July 1, 2009.

At the same time in case of confirmation of statement on registration VAT accounting, to the payer of the VAT issue of the certificate on statement on registration VAT accounting of the new form approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 633 "About approval of document forms" is made.

According to Item 1 of article 570 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments the budget" (Tax code) the certificate on statement on registration VAT accounting is the form of the strict reporting and certifies the fact of statement of the taxpayer on registration VAT accounting.

According to the subitem 5) of Item 5 of article 263 of the Tax Code one of the obligatory details necessary for reflection in the invoice, is the certificate number of the supplier payer of the VAT about statement for registration VAT accounting.

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