I.O'S ORDER. THE DEPUTY PRIME MINISTER - I.O. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 20, 2023 No. 289

About modification and amendments 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 and application of risk management system for the purpose of confirmation of reliability of the amount of exceeding of the value added tax, and also criteria of risk degree"

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 and application of risk management system for the purpose of confirmation of reliability of the amount of exceeding of the value added tax, and also criteria of risk degree" (it is registered in the Register of state registration of regulatory legal acts at No. 16669) the following changes and amendment:

in Rules of return of exceeding of the value added tax and application of risk management system for the purpose of confirmation of reliability of the amount of exceeding of the value added tax, and also criteria of risk degree approved by the specified order:

third of Item 6 to state part in the following edition:

"The list of the main requirements to rendering the state service, the "Return of exceeding of the value added tax from the budget" stated in annex 1 to these rules (further - the list of the main requirements).";

2) to state the subitem to part one of Item 9 in the following edition:

"2) on other uslugopoluchatel – within 75 (seventy five) working days.";

in Item 20:

3) to state the subitem to part one in the following edition:

"3) exporters of raw materials when converting at least 50 (fifty) percent of the currency earnings which arrived for tax period which list according to the subitem 3) of Item 2 of article 434 of the Tax Code affirms the Order of the Government of the Republic of Kazakhstan "About approval of the list of the exporters of raw materials having the right to application of the simplified procedure for return of exceeding of the value added tax when converting at least 50 (fifty) percent of the currency earnings which arrived for tax period" (further – the List of exporters of raw materials).";

3) and 4) to state subitems to part two in the following edition:

"3) for the uslugopoluchatel who are producers of self-produced goods of processing industry of the producers of self-produced goods included in the List:

corresponding to conditions of Item 2 of article 429 of the Tax Code, in the amount of no more than 50 (fifty) percent from the amount of exceeding of the VAT which developed for accounting tax period;

corresponding to conditions of Item 3 of article 429 of the Tax Code, in the amount of no more than 50 (fifty) percent from part of VAT amount, carried in offsetting on goods (works, services) used for the purposes of the turnover on realization assessed on zero rate, but no more than 50 (fifty) percent from the amount of exceeding of the VAT which developed for accounting tax period;

4) for the uslugopoluchatel included in the List of exporters of raw materials which correspond to conditions of Item 2 of article 429 of the Tax Code, in the amount of no more than 80 (eighty) percent from the amount of exceeding of the VAT which developed for accounting tax period.";

third of Item 22 to state part in the following edition:

"By reorganization by merge or joining of the taxpayers specified in subitems 2) and 3) to part one of Item 2 of article 434 of the Tax Code, the service provider checks the fact of conducting thematic check concerning the reorganized uslugopoluchatel.";

23, of 24, 25 and 26 to state Items in the following edition:

"23. On uslugopoluchatel, provided the requirement of VAT return in the simplified procedure as the producer of self-produced goods and (or) the exporter of the raw materials performing converting of currency earnings the service provider in case of representation uslugopoluchately requirements within 2 (two) working days from the term established for submission of the declaration on the VAT according to Item 1 of article 424 of the Tax Code taking into account the prolongation period checks availability of uslugopoluchatel in the List of producers of self-produced goods or in the List of exporters of raw materials, and checks compliance to conditions of Item 2 of article 429 of the Tax Code.

24. In case of representation uslugopoluchately requirements according to the subitem 3) of Item 20 of these rules, the performed raw materials export, the service provider sends to National Bank of the Republic of Kazakhstan (further – National Bank) and (or) bank of the second level (further – BVU) request about converting of currency earnings within 2 (two) working days from the date of submission of the requirement.

In case of determination of the amount of exceeding of the VAT which is subject to return the conclusion about converting of currency earnings provided by National Bank and (or) BVU is considered.

25. In case of compliance of uslugopoluchatel to conditions, provided by Items 22, and also 23 or 24 these rules, the service provider determines the amount of exceeding of the VAT which is subject to return in the simplified procedure according to paragraph 4 of Chapter 3 of these rules

At the same time, if the amount of exceeding of the VAT which is subject to return in the simplified procedure is less specified in the requirement, on the remained amount of exceeding of the VAT provisions of article 431 of the Tax Code are applied.

26. In case of establishment of discrepancy to the conditions provided by Items 22, of 23 or 24 these rules to uslugopoluchatel without implementation of hearing according to the subitem 7) of Item 2 of article 73 APPK the non-availability notice of the right to application of the simplified procedure for return of exceeding of the VAT in the form specified in appendix 2 to these rules with appendix of calculation of points and the disaggregations of measure calculation considered by each criterion goes.

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