The VAT (offsetting, write-off) - TMTs remaining balance in case of removal from VAT accounting of St. 230th item 2
KPN (deductions) - The VAT which is not subject to reference on account of St. 100th item 13
Reference on deductions of the VAT on remaining balance of goods is made after submission of the liquidating declaration on the VAT and removal from VAT accounting.
of June 7, 2013 No. NK-21/4267-I
Tax departments on
to areas, cities of Almaty and Astana
Copy: Management of multimedia communication
on explanation of tax
legislations (Call-Center)
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan explains the following.
According to Item 2 of article 230 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) remaining balance of goods (including on fixed assets, intangible and biological assets, real estate investments) on which the value added tax (further - the VAT) was carried in offsetting according to article 256 of the Tax Code, in case of removal of person from registration VAT accounting is leviable turnover.
In case of removal from registration VAT accounting according to the subitem 2) of Item 2 of article 571 of the Tax Code the taxpayer represents the liquidating declaration on the VAT.
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