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

of March 5, 2013 No. 123

About approval of form of the conclusion of the official of authorized body in the field of civil aviation about the fact of implementation of flight by the aircraft of foreign airline and quantity of the fuels and lubricants realized by the airport and procedure for its representation

According to Item 3 of article 244-1 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve the enclosed form of the conclusion of the official of authorized body in the field of civil aviation about the fact of implementation of flight by the aircraft of foreign airline and quantity of the fuels and lubricants realized by the airport.

2. To bodies of Tax Service when conducting thematic checks on confirmation of reliability of the tax amounts on value added shown to return by the airports (further - tax audit) to provide participation in such checks of the official of authorized body in the field of civil aviation.

3. To provide to the official of authorized body in the field of civil aviation participating in tax audit submission of the conclusion about the fact of implementation of flight by the aircraft of foreign airline and quantity of the fuels and lubricants realized by the airport in the form specified in Item 1 of this order, to the official of body of Tax Service who is the participant of tax audit, in time in 30 calendar days prior to date of completion of tax audit.

4. This order becomes effective from the date of signing.

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of March 5, 2013 No. 123

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info