of February 19, 2009 No. HK-13-22/1384
Committee of geology and subsurface use
Energy ministries and mineral
resources of the Republic of Kazakhstan
copy: ND on Astana
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter of Committee of geology and subsurface use (further - the Committee) of 03.02.2009 reports to No. 16-s7-325, the following.
According to article 230 of the Code of RK "About Taxes and Other Obligatory Payments in the Budget" of 12.06.2001, turnovers on realization of exploration and geological and search works, and also separate types of the special works which are component of exploration and geological and search works were exempted from the value added tax.
Since January 1, 2009 the Code of RK "About Taxes and Other Payments in the Budget" of 10.12.2008 (further - the Tax code), tax exemption on value added of the specified works is cancelled. In this connection, turnovers on realization of exploration and geological and search works, and also separate types of the special works which are component of exploration and geological and search works are considered as leviable turnover on the value added tax.
Besides, according to article 241 of the Tax Code, work, the services provided by the nonresident who is not the taxpayer on value added in the Republic of Kazakhstan and not performing activities through branch, representation are turnover of the taxpayer of the Republic of Kazakhstan getting job, services if the place of their realization is the Republic of Kazakhstan, and are subject to taxation on value added according to the Tax code.
At the same time according to article 228 of the Tax Code, taxpayers on value added are:
1. Taxpayers on value added are:
1) persons on whom statement on registration accounting on the value added tax in the Republic of Kazakhstan is made:
- individual entrepreneurs;
- legal resident persons, except for public institutions;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.