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

of June 26, 2009 No. HK-06-26/6107

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) sends the Actions plan on preparation for implementation of articles 44 and 45 of the Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments to the budget" (Tax code)" (further - the Plan) according to appendix to this letter.

For the purpose of realization of provisions of articles 44 and 45 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) the actions provided by the Plan and also the recommendations stated in this letter charge to take measures for realization at the scheduled time.

1. Concerning confirmation of statement on registration VAT accounting.

According to articles 44 of the Law of action for confirmation of statement on registration VAT accounting are provided in the relation of persons staying on registration VAT accounting till June 30, 2009 inclusive. In this regard, reception of applications from taxpayers for confirmation of statement on reg, tratsionny VAT accounting needs to be performed since July 1, 2009. At the same time, the specified procedure shall be performed by tax authority in the location of the payer of the VAT.

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