of November 10, 2009 No. HK-06-26/11222
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan concerning explanation of some questions connected with passing of the procedure of confirmation of statement on registration accounting on the value added tax (further - the VAT), reports the following.
1. Concerning confirmation of statement on registration VAT accounting in case of execution by the taxpayer of the tax liability on submission of tax statements and in the absence of payment of administrative penalties.
According to Item 2 of 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)" (further - the Law) one of the bases of adoption by tax authority of the decision on refusal in confirmation of statement on registration VAT accounting is availability at the payer of the VAT for date of submission of the tax statement of the unexecuted tax liability on submission of tax statements.
In this connection, execution by the payer of the VAT of the tax liability on submission of tax statements after submission of such tax statement does not exempt tax authority from acceptance obligation concerning the payer of the VAT of the decision on refusal in confirmation of statement on registration VAT accounting according to requirements of Item 2 of the above-stated article of the Law.
In addition we note that not execution by the payer of the VAT of the obligation on payment of administrative penalties, according to the provisions of the law, is not included into the list of the bases of adoption by tax authority of the decision on refusal in confirmation of statement on registration VAT accounting.
2. Concerning confirmation of statement on registration VAT accounting in case of change of list of founders and (or) heads of the idle legal entity to and (or) after submission of the tax statement for confirmation of statement on registration VAT accounting.
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