of January 10, 2009 No. HK-07-24/92
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following.
By the subitem 1) of Item 5 of article 263 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), enacted since January 1, 2009, in the invoice it shall be specified, including, the sequence number of the invoice containing digital value.
Proceeding from literal sense of the specified regulation, follows, in case of creation of the invoice number it shall contain only digital value.
At the same time Rules of creation of tax statements (declaration) on the value added tax (the Form 300.00), approved by the order of the Minister RK of 25.12.2008 No. 611 "About approval of Rules of creation of tax statements", it is determined that number of accounts of the invoice contains digital value which is specified in the Arab figures.
Due to stated to carry out explanatory work among taxpayers on inadmissibility of violations of regulations of the tax legislation.
This letter is sent for management in work.
Vice-chairman A. Kipshakov
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