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

of May 8, 2008 No. NK-UAN-1-25/4471

The Tax Committee and Committee of treasury of the Ministry of Finance of the Republic of Kazakhstan for the purpose of implementation of the Message of the Head of state to the people of Kazakhstan of March 1, 2006 "The strategy of inclusion of Kazakhstan to number of 50 most competitive countries of the world, Kazakhstan on threshold of new breakthrough forward in the development", recommendations of the World Bank, the order of the Head of state in part improvement of quality of rendering the state services to taxpayers, report the following.

Offsetting, return of excessively paid amounts of taxes and other obligatory payments in the budget, compensation from the budget of the value added tax for the turnovers assessed on zero rate is regulated by the tax legislation and shall be made according to the statement of the taxpayer at the scheduled time.

Forming of the conclusion and payment order on offsetting and tax return and other obligatory payments is made in the IS INIS automatic mode according to the Rules of maintaining personal accounts approved by the order of the Chairman of MF RK Oil Company of 23.12.2003 No. 530.

Responsibility for filling of the payment order and conclusion is born by ranking officers of tax authorities, and for adherence to deadlines of carrying out offsetting/return heads of tax authorities. When leading rating assessment of activities of separate territorial tax authorities return cases without execution by bodies of Treasury of payment documents of the tax authorities which entailed violation of the tax legislation are established.

So, in case of execution of the statement of the taxpayer on offsetting of the value added tax on the turnovers assessed on zero rate on account of repayment of tax debt in other tax authority on other types of tax provision in bodies of treasury at the same time of two payment documents on carrying out offsetting in two stages is required:

1) from one code of budget classification on other code within one tax authority;

2) from one tax authority in another within one code of budget classification.

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