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

of May 19, 2011 No. HK-24-25/5947

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following present. 1 on April 3-15, 2011 in Moscow the regular meeting of the expert group "Indirect taxes" with participation of staff of the Ministries of Finance, tax authorities of the Republic of Kazakhstan, the Republic of Belarus and the Russian Federation by results of which the decision to bring the following to subordinated tax authorities is made took place.

1. About interpretation of the term "vehicles" in legislations of state members of the Customs union

Being guided by the subitem р) article 1 of the Convention of the UN of November 8, 1968 "About traffic" to apply the term "car" in the following edition:

"car" - the motorized vehicle used usually for transportation across roads of people or loads or for towage on roads of the vehicles used for transportation of people or loads. The term "car" includes trolleybuses, i.e. not rail vehicles connected to electric wire, except for vehicles which use for transportation of people or loads across roads or for towage across roads of the vehicles used for transportation of people or loads is only support function (agricultural tractors, etc.).

Thus, for the purposes of the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in the Customs union of January 25, 2008 the term "car" is applied in the value given in the called Convention.

2. About procedure for filling of the Statement for commodity importation and payment of indirect taxes in case of commodity import between business entities of state members of the Customs union

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