of December 30, 2011 No. 1707
About approval of Rules of return of exceeding of the value added tax
According to article 272 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)
1. Approve the enclosed Rules of return of exceeding of the value added tax.
2. This resolution becomes effective since January 1, 2012 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
K. Masimov
Approved by the Order of the Government of the Republic of Kazakhstan of December 30, 2011 No. 1707
1. These rules of return of exceeding of the value added tax (further - Rules) are developed according to Item 5 of article 272 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and establish procedure for return of exceeding of the value added tax (further - the VAT).
2. Return of exceeding of the VAT is made on the basis:
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The document ceased to be valid since January 19, 2019 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of December 29, 2018 No. 922