of November 11, 2005 No. NK-UM-2-17/10560
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter, reports the following.
Concerning the first question.
According to the Law of the Republic of Kazakhstan of July 16, 1999 No. 440-I "About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters", enacted since July 30, 1999, makes changes to the Law of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" No. 2235 of 24.04.1995 (further - the Law on taxes). In particular, the item 4 of article 58 of the Law on taxes providing inclusion in the size of leviable turnover of the amounts of excise on excise goods is excluded.
According to the Law of the Republic of Kazakhstan of December 10, 1999 No. 492-I "About modification and amendments in the Law of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" the Section III of the Law on taxes is reworded as follows.
According to Item 10 of article 56 of the Law on taxes at the taxpayers who are payers of excises according to article 75 of the Law on taxes leviable turnover does not join the excise amount on excise goods on which there are obligations on payment of excise.
The law of the Republic of Kazakhstan of January 23, 2001 No. 147-II "About modification and amendments in the Law of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget", enacted since 30.01.2001, makes changes to the Law on taxes according to which Item 10 of Article 56 is stated in other edition providing inclusion of the amount of excise on excise goods in the size of leviable turnover.
Thus, the excise amount on excise goods was not subject to inclusion in leviable turnover in the period from 30.07.1999 to 29.01.2001.
Concerning the second question.
Concerning the population taxation in case of purchase of precious metals in 20002001.
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