of January 8, 2005 No. NK-UM-08-2-20/93
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter reports the following.
According to the subitem 7) Item 1 of article 234 of the Tax Code import of medicines, including medicinal substances; products of medical (veterinary) appointment, including prosthetic and orthopedic products, surdotiflotekhnik and the medical (veterinary) equipment; materials and the medicinal and diabetic means completing for production, products of medical (veterinary) appointment, including prosthetic and orthopedic products, and the medical (veterinary) equipment, it is exempted from the VAT.
According to subitems 1) and 2) Item 1 of article 232 of the Tax Code turnovers on realization of medicines of any forms, and also materials and component parts for their production; products of medical (veterinary) appointment, including prosthetic and orthopedic, and the medical (veterinary) equipment, and also materials and component parts for their production, are exempted from the VAT.
The list of the specified goods is approved by the order of the Government of the Republic of Kazakhstan of March 10, 2000 No. 378 (further - the Resolution No. 378).
Follows from the letter of limited liability partnership that it performs import of vitamin-containing Benoral medicine for which in case of customs clearance the Commodity Nomenclature of Foreign Economic Activity code of EurAsEC 2936 is assigned.
According to the Agreement on the general Commodity nomenclature of foreign economic activity of Eurasian economic community vitamin-containing medicines are included in the Organic chemical compounds group 29, the Evrazes2936 Commodity Nomenclature of Foreign Economic Activity code (provitamins, vitamins, hormones) which are not provided by the Resolution No. 378.
Follows from stated that import of Benoral medicine and its further realization are subject to VAT liability in generally established procedure.
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