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

(November, 2009)

Concerning the documents submitted for passing of the procedure of confirmation of statement on registration accounting on the value added tax

Association of support and development of pharmaceutical activities

Republic of Kazakhstan, 480004,

Almaty, Prospekt Abylay of the khan, 63, incorporated bank. 19

Tel/fax (8-327) 273-11-45

Ministry of Finance

Republic of Kazakhstan

Tax Committee

We ask you to make explanation concerning confirmation and statement on registration accounting as the taxpayer on value added. According to article 44 of the Law of the Republic of Kazakhstan of December 10, 2008 No. 100-IV, provision of notarized copies of the book of registration of citizens for the individual entrepreneur and the legal entity is required. The Tax Committees on places in the instruction sheets issued for legal entities for confirmation of registration on the value added tax need to be provided notarially attested copy of the book of registration of citizens for the individual entrepreneur, the head and the founder of the legal entity.

Whether legal entities in the form of limited liability partnership, the joint-stock company shall submit these documents, or this regulation concerns only individual entrepreneurs?

President Z.Sybankulova

Ministry of Finance of RK

Tax Committee

010000, city of Astana, Prospekt Pobedy, 11,

e-mail: info@mgd.kz of ph. (7172) 71-80-02, fax: (7172) 71-80-54

Association of support and development

pharmaceutical activities

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the address of October 29, 2009 No. 155 concerning the documents submitted for passing of the procedure of confirmation of statement on registration accounting on the value added tax (VAT) reports the following.

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