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

of November 16, 2009 No. HK-21-52/11389

Relatively about modification and amendments of registers of invoices.

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan reports that the order of the Minister of Finance of the Republic of Kazakhstan of 25.12.2008 No. 611 approves Rules of creation of tax statements (declaration) on the value added tax (further - the VAT).

The register of invoices on the realized goods, works, services is appendix 300.07 to the declaration on the VAT and is intended for detailed reflection of information about the invoices who are written out in the accounting period on the realized goods, works, services. The register of invoices (documents for release of goods from gosmatrezerv) on goods purchased, works, services is appendix 300.08 to the declaration on the VAT and is intended for reflection of information about invoices (documents for release of goods from the state material reserve) on the goods, works, services acquired in the territory of the Republic of Kazakhstan.

Modification and amendments in Registers 300.07 and 300.08 is made taking into account the following:

1) in the main form of the declaration on the VAT of form 300.00 taking into account reference to type of the tax statements provided in Item 3 of article 63 of the Tax Code putting down of mark in cell "additional" or "additional according to the notification" is obligatory;

2) in the Section "General Information about the Payer of the VAT" of the Register registration taxpayer number, individual identification (business and identification) number (are specified in case of its availability) and tax period for which changes and additions are made;

3) in the Section "VAT Amount on the Realized Goods, Works, Services", "VAT Amount on Goods Purchased, Works, Services" only those numbers of lines to which change and addition is made are specified;

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