ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 26, 2021 No. 254

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:

state Item 6 in the following edition:

"6. The body of state revenues after receipt of the requirement if other is not established by this Item, appoints thematic check on confirmation of reliability of exceeding of the VAT shown to return from the budget (further - thematic check), after the expiration of 30 (thirty) calendar days from the term established for submission of the declaration on the VAT according to Item 1 of article 424 of the Tax Code.

At the same time, thematic check is appointed for tax period according to Item 2 of article 152 of the Tax Code.

Provisions of this Item are not applied to uslugopoluchatel, by consideration of its requirement about return of exceeding of the VAT according to articles 433 and 434 of the Tax Code.

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