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

of February 11, 2009 No. HK-21-22/1042

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan concerning execution of invoices for the purpose of calculation and the tax discharge on value added (further - the VAT) reports the following.

1. According to article 228 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of December 10, 2008 No. 99-IV payers of the VAT are, including:

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.

Thus, structural divisions of legal entities since January 1, 2009 are not independent payers of the VAT.

2. According to 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 shall be specified, including:

surname, name, middle name (in case of its availability) or full name, supplier address and the receiver of goods, works, services, and also in cases, stipulated in Item the 18th article 263 of the Tax Code, the status of the supplier - the consignor or the broker;

identification number of the supplier and receiver of goods, works, services;

certificate number of the supplier about statement on registration VAT accounting.

Item 1 of Article 33 of the Civil code the legal entity the organization which has on the property right, of economic maintaining or operational management the isolated property is recognized and answers this property for the obligations, can acquire and perform on its own behalf the property and personal non-property rights and obligations, to be claimant and the defendant in court.

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