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JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF DIGITAL DEVELOPMENT, INNOVATIONS AND AEROSPACE INDUSTRY OF THE REPUBLIC OF KAZAKHSTAN

of September 16, 2024 No. 628, on September 23, 2024 No. 575/Tax Code

About approval of Rules and terms of realization of pilot project on upgrade and enhancement of rendering the state service "Value added tax return from the budget ("the Digital VAT")

(as amended on 21-12-2025)

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and article 22 of the Law of the Republic of Kazakhstan "About the state services" for the purpose of upgrade and enhancement of rendering the state service "Value Added Tax Return from the Budget" ("the Digital VAT") we ORDER:

1. Approve the enclosed Rules and terms of realization of pilot project on upgrade and enhancement of rendering the state service "Value Added Tax Return from the Budget" ("the Digital VAT").

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 of the Republic of Kazakhstan:

1) placement of this joint order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

2) within five working days from the date of signing of this joint order the direction it the copy in paper and electronic type 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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