JOINT LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND MINISTRY OF FOREIGN AFFAIRS OF THE REPUBLIC OF KAZAKHSTAN

of December 23, 2002 No. NK-UM-07-2-18/11937 and of December 23, 2002 No. UPDK-14-01/2431

About VAT return to the diplomatic and equated to them representations, accredited in the Republic of Kazakhstan

The Ministry of Finance of RK together with the Ministry of Foreign Affairs of RK report the following.

1. According to Art. 254 of the Code of RK "About Taxes and Other Obligatory Payments in the Budget" (Tax code) tax authorities make VAT return to the diplomatic and equated to them representations, accredited in the Republic of Kazakhstan (further Representations).

2. The VAT return to Representations is performed by the Tax Committees in the Representation location.

3. The VAT return to Representations is performed based on the summary sheet (register) which form is approved by the order of the Minister of state revenues of RK of 19.02.2002 N 243, RK of 14.03.2002 registered in the Ministry of Justice for N 1794.

The summary sheet (register) joins the documents confirming the fact of payment of the VAT on goods (works, services) acquired both for official use of Representation, and for private use diplomatic and administrative technicians of these Representations.

4. According to item 2 of Art. 254 of the Tax code summary sheets (registers) and copies of documents (invoices, checks, etc.) are represented to the Tax Committees through the Ministry of Foreign Affairs of RK (Management on servicing of diplomatic corps - UPDK).

With respect thereto, and also based on item 3 of Art. 254 of the Tax code the Tax Committees in case of receipt of summary sheets (registers) directly from Representations do not make value added tax return based on such summary sheets (registers).

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