of December 28, 2022 No. 1334
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of November 17, 2021 No. 1188 "About approval of Rules and terms of realization of pilot project on the simplified return of the amount of exceeding of the value added tax to participants of the grain market"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 17, 2021 No. 1188 "About approval of Rules and terms of realization of pilot project on the simplified return of the amount of exceeding of the value added tax to participants of the grain market" (it is registered in the Register of state registration of regulatory legal acts at No. 25209) the following changes:
in the Rules and terms of realization of pilot project on the simplified return of the amount of exceeding of the value added tax to participants of the grain market approved by the specified order:
state Item 2 in the following edition:
"2. The pilot project is implemented in the territory of the Republic of Kazakhstan from December 1, 2021 to June 30, 2024 concerning participants of the grain market.
Return of exceeding of the VAT within the Pilot project is performed on the amounts which arose in tax periods from the third quarter 2021 on the fourth quarter 2023.";
1) of Item 6 to state subitem paragraph two in the following edition:
"For the purpose of this subitem sales of goods, assessed on zero rate (at least 70 (seventy) percent in total leviable turnover on realization), performed at least once in every quarter during 2 (two) consecutive tax periods preceding tax period on which the declaration on the VAT with indication of the requirement about return of the amount of exceeding of the VAT is provided belongs to permanent sales of goods;";
in Item 7:
state part one in the following edition:
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