of November 16, 2023 No. 1198
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 the 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 approved by the specified order:
state Item 27 in the following edition:
"27. Within 1 (one) working day from the date of receipt of the notification on the amount of exceeding of the VAT confirmed to return in the simplified procedure in the form specified in appendix 3 to these rules, the uslugopoluchatel submits to the service provider the tax application on offsetting and (or) return.";
state Item 44 in the following edition:
"44. For the purposes of report generation "Pyramid", the provided tax statements on the VAT and (or) data of information systems for the checked tax period with relevance of data on the twentieth day of the third month of quarter in which the requirement of return of exceeding of the VAT is submitted are used.
Collection (aggregation) of such data is made no later than the tenth following quarter in which the requirement of return of exceeding of the VAT is submitted.
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