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

of December 8, 2009 No. HK-06-26/12514

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan brings to your attention the decision made at departmental meeting on some questions of confirmation of statement of taxpayers on registration accounting on the value added tax (further - the VAT).

I. By the subitem 2) of Item 3 of article 569 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) it is determined that the basis for refusal to the taxpayer in voluntary statement on registration VAT accounting is that circumstance that from the date of removal of the taxpayer from VAT accounting based on the decision of tax authority two years did not expire.

It should be noted that according to article 4 of the Law of the Republic of Kazakhstan state bodies and officials when implementing the state functions and ex-officio full powers make decisions by the edition of legal acts "On ministerial procedures".

At the same time, according to article 5 of the Law of the Republic of Kazakhstan "About ministerial procedures", the legal act of state bodies shall meet the following requirements:

1) the legal act shall not contradict the Constitution of the Republic of Kazakhstan, the legislation and legal acts of higher state bodies;

2) the structure of the legal act shall provide exhaustive disclosure of subject of regulation, and content shall provide uniform understanding and application of the prepared legal act;

3) in the legal act content of the planned measures shall be accurately stated, the group of people to whom action of the legal act extends and (or) which bear responsibility for their realization at the scheduled time is more exhaustively determined;

4) the legal acts requiring realization at the subordinate levels of management shall contain specific orders to certain state bodies and (or) officials on their accomplishment.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info