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

of November 15, 2013 No. NK-06/8607-I

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) for the purpose of improvement of administration of application of cash registers (further - KKM), reports the following.

According to Item 1 of article 645 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) in the territory of the Republic of Kazakhstan the cash calculations perfromed in case of trading activities, performance of works, rendering services by means of cash are made with obligatory application of KKM.

Now on the portal of MF RK http://www.salyk.gov.kz/ru/Pages/default.aspx Oil Company the "Interactive Services / Verification of the Control Check according to Registration Number of Cash Register" service allowing to perform verification of presence of registration in the KKM tax authorities by the control check of KKM is realized.

So, the consumer by means of information specified in the control check, in particular, according to registration number or serial number of KKM, can check availability/absence in tax authorities of registration of KKM by means of which issue of the check of KKM is made. For convenience of taxpayers in the presence of registration of KKM in tax authorities the search result displays, including the address of the place of use of KKM.

It is necessary to pay attention that according to Item 3 of article 100 of the Tax Code deductions are made by the taxpayer in the presence of the documents confirming the expenses connected with its activities directed to income acquisition.

In view of stated, this resource allows taxpayers to check legitimacy of the control check of KKM forming the basis for reference on account of expenses.

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