of August 12, 2019 No. 857
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 391 "About approval of Rules of return of exceeding of the value added tax"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 391 "About approval of Rules of return of exceeding of the value added tax" (it is registered in the Register of state registration of regulatory legal acts at No. 16669, it is published on April 5, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:
in the Rules of return of exceeding of the value added tax approved by the specified order:
to state heading of Chapter 4 in the following edition:
"Chapter 4. Features of return of exceeding of the VAT of special economic zone, special economic zone "International center of frontier cooperation "Horgos";
Paragraph 2. To exclude features of return of exceeding of the VAT of the special economic zone "Astana-new City".
2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order the direction it in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
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The document ceased to be valid since January 1, 2026 according to Item 2 of the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of October 30, 2025 No. 649