Letter of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan

of March 24, 2009 No. HK-21-20/2580

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter, reports the following.

For the purpose of realization of regulations, stipulated in Item 2 articles 255 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) the order of the Government of the Republic of Kazakhstan of December 23, 2008 are approved No. 1229 "Rules of tax exemption on commodity import value added" (further - the resolution No. 1229).

No. 56 is approved by the order of the Government of the Republic of Kazakhstan of January 26, 2009 "The list of medicines of any forms, including drugs substances; products of medical (veterinary) appointment, including prosthetic and orthopedic products, surdotiflotekhnik and the medical (veterinary) equipment; materials, the equipment and medicines of any forms, including drugs substances, products of medical (veterinary) appointment completing for production, including prosthetic and orthopedic products, and the medical (veterinary) equipment which import is exempted from the value added tax" (further - the resolution No. 56).

According to Item 5 of the resolution No. 1229, taking into account changes and additions made by the resolution No. 321 of March 14, 2009 for the purposes of release of commodity import from the value added tax submission to customs authority of the Republic of Kazakhstan of the obligation about target use of imported goods, and observance of the following conditions is necessary:

* availability of state registration in the Republic of Kazakhstan as medical equipment, product of medical appointment;

approval of state body in the field of drug circulation on import to the Republic of Kazakhstan of medicines, medical equipment and products of medical appointment;

** availability of the license for the right of production of medicines;

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