LETTER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2010 No. HK-24/18964

"Procedure for VAT liability of international carriages of goods (loads) in the territory / ю the Republic of Kazakhstan"

The Ministry of Finance of the Republic of Kazakhstan, having considered your letter of 10.08.2010 No. 2403, provided by cover letters of the Ministry of Economic Development and Trade of the Republic of Kazakhstan of 02.10.2010 to No. 15-2/yur-235 and of 21.10.2010 No. 15-3/468-I, reports the following.

Since July 1, 2010 took effect the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in custom union of January 25, 2008, and also four Protocols which are integral parts of the called Agreement, signed on December 11, 2009:

- The protocol on introduction of amendments to the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in custom union of January 25, 2008;

- The protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import in custom union;

- The protocol on procedure for collection of indirect taxes in case of performance of works, rendering services in custom union;

- The protocol on exchange of information in electronic form between tax authorities of state members of custom union about paid amounts of indirect taxes.

Considering stated, we report procedure for VAT liability of international carriages of goods (loads) in the territory / ю the Republic of Kazakhstan.

We consider necessary to note that in all cases which are stated below for the purposes of article 244 of the Tax Code under single international carriage documents in transit of loads according to the subitem 1) of Item 3 of the called Article are:

in the international automobile communication commodity-transport delivery note;

in the international and interstate message by rail - delivery note of single sample;

air transport - the freight bill;

sea transport - the bill of lading or the sea waybill.

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