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

of February 17, 2009 No. HK-21-17/1107

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, reports the following.

Concerning taxation on value added

According to the subitem 1) of Item 1 of article 228 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) taxpayers on value added (further - the VAT) are persons on whom statement on registration VAT accounting in the Republic of Kazakhstan is made:

individual entrepreneurs;

legal resident persons, except for public institutions;

the nonresidents performing activities in the Republic of Kazakhstan through branch, representation;

the trustees performing turnovers on sales of goods, works, services in trust management agreements with founders of trust management or with beneficiaries in other cases of emergence of trust management.

Considering the above, since January 1, 2009 structural divisions of legal entities are not independent payers of the VAT and in case of the statement invoices specify details of parent organization - the payer of the VAT according to the requirements specified in Item 5 of article 263 of the Tax Code.

According to the subitem 1) of Item 5 of article 263 of the Tax Code in the invoice which is the basis for reference on account of the VAT according to article 256 of the Tax Code the sequence number of the invoice containing digital value shall be specified.

At the same time Rules of creation of tax statements (declaration) on the VAT (the Form 300.00), approved by the order of the Minister of Finance of the Republic of Kazakhstan of 25.12.2008 No. 611, it is determined that invoice number contains digital value which is specified in the Arab figures.

Thus, in case of creation of the invoice number it shall contain only digital value which is specified in the Arab figures.

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