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

of September 23, 2013 No. NK-09/7128-I

About some questions of cameral control

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) concerning holding by tax authorities actions for taking measures to partners of taxpayers whose registration is recognized as invalid brings to your attention and further management in work following.

On the portal of MF RK www.salyk.kz Oil Company in the Section "Tax Administration" - "Search of taxpayers whose registration by courts is acknowledged invalid" data on the 156th taxpayer which registration is recognized as invalid are placed.

According to the subitem 4) of item 4 of article 571 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget", (Tax code) in case of recognition of invalid registration of the individual entrepreneur or the legal entity based on the judgment which took legal effect, removal from registration accounting on the value added tax (further - the VAT) based on the decision of tax authority in the form established by the Government of the Republic of Kazakhstan is made without notice the taxpayer.

According to Item 6 of article 571 of the Tax Code the payer of the VAT whose registration is acknowledged invalid based on the judgment which took legal effect according to the decision of tax authority is recognized to the VATes struck off the registration register as the payer from the date of statement on registration VAT accounting.

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