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

of January 28, 2010 No. HK-06-26/897

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter concerning provision of explanation in the order of provision of tax statements on the VAT, and also procedure for removal from registration VAT accounting, reports the following.

On question 1

According to the subitem 5) Item 3 of article 63 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code), liquidating - the tax statements represented by person in case of the termination of activities or reorganization by separation of the taxpayer on types of tax, other obligatory payments in the budget, on compulsory pension contributions and social assignments on which this person is taxpayer (tax agent), and also in case of removal from registration VAT accounting.

By Item 6 of article 73 of the Tax Code it is determined that the decision on suspension of submission of tax statements received by the taxpayer (tax agent) is the basis for non-presentation of tax statements for suspension of submission of tax statements, specified in the tax statement for suspension (prolongation, renewal) of submission of tax statements if other is not established by this Article. Non-presentation of the tax statements specified in this Item is equated to submission of tax statements with zero indicators.

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