ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of May 6, 2014 No. 465

About modification and amendments in the order of the Government of the Republic of Kazakhstan of December 30, 2011 No. 1707 "About approval of Rules of return of exceeding of the value added tax"

The government of the Republic of Kazakhstan DECIDES:

1. Bring in the order of the Government of the Republic of Kazakhstan of December 30, 2011 No. 1707 "About approval of Rules of return of exceeding of the value added tax" (SAPP of the Republic of Kazakhstan, 2012, No. 17, the Art. 271) the following changes and amendment:

Preamble to state 1) in the following edition:

"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)";

2) in the Rules of return of exceeding of the value added tax approved by the specified resolution:

state Items 1 and 2 in the following edition:

"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:

1) the declaration on the VAT for tax period in which the requirement about return of exceeding of the VAT is specified (further - the requirement about VAT return);

2) the documents provided by the Tax code for the purposes of confirmation of the turnovers assessed on zero rate;

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