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

of September 27, 2013 No. HK-08-5134-HK-7251

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter concerning question of return of KGU of the value added tax (VAT) paid on the goods, works, services acquired at the expense of means of grant reports the following.

According to Item 2 of article 275 of the Code of RK "About Taxes and Other Obligatory Payments in the Budget" (Tax code) VAT return paid to suppliers of goods, works, the services acquired at the expense of means of grant it is made by tax authorities within thirty working days from the date of submission of the tax statement for VAT return paid on the goods, works, services acquired at the expense of means of grant if number of conditions is at the same time complied. One of conditions is that goods, works, services are acquired only for the purpose of for which realization the grant is provided.

As appears from the letter, for the purpose of implementation of the Program Agreement on grant signed between Global Fund for fight about AIDS, tuberculosis and malaria and the Republican center for prevention and fight about AIDS (further - the Program Agreement on grant), the Republican center for prevention and fight about AIDS (further - the AIDS Republican center) and KGU (further - the Agreement).

At the same time in Appendix No. 1 to the Agreement, being its integral part, calculation of the budget of the AIDS Regional center in which expenses on acquisition for resource training centers of communication services (communication services, the Internet), office supplies are provided is given.

In this regard, there was question concerning VAT return on the communication services acquired for resource training centers (communication services, the Internet), to office supplies.

Studying of the documents submitted by tax department, and also the AIDS Republican center (the letter of 19.07.2013 No. 07-700), showed the following.

Creation of resource training centers is provided in the Request of the Republic of Kazakhstan for receipt of grant of Global Fund for fight about AIDS, tuberculosis and malaria (further - Global fund).

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