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

of August 22, 2013 No. HK-23-6551-HK-6442

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in connection with the arriving requests of territorial tax authorities concerning provision to law enforcement agencies of data according to declarations on the individual income tax and property (FNO 230.00) reports the following.

According to the subitem 1) of Item 2 of article 6 of the Law of the Republic of Kazakhstan "About prosecutor's office" upon the demand of prosecutor's office relevant organs and authorized persons shall gratuitously and with observance of the requirements to disclosure of data, components established by legal acts of the Republic of Kazakhstan the commercial, bank and protected by the law other secret to provide required materials and the information.

So Item 1 of article 557 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) establishes the exhaustive list of the data which are not relating to tax secret.

At the same time according to Item 2 of article 557 of the Tax Code of the information about the taxpayer (tax agent), being tax secret, cannot be provided by bodies of Tax Service to other person without written permission of the taxpayer (tax agent) if other is not established by this Article.

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