of November 30, 2016 No. 750
About modification of the order of the Government of the Republic of Kazakhstan of March 27, 2013 No. 279 "About approval of Rules of application of risk management system for the purpose of confirmation of the amount of exceeding of the value added tax shown to return and criteria of risk degree"
The government of the Republic of Kazakhstan DECIDES:
1. Bring in the order of the Government of the Republic of Kazakhstan of March 27, 2013 No. 279 "About approval of Rules of application of risk management system for the purpose of confirmation of the amount of exceeding of the value added tax shown to return and criteria of risk degree" (SAPP of the Republic of Kazakhstan, 2013, No. 22, Art. 359; 2015, No. 21, Art. 117) following change:
in the Rules of application of risk management system for the purpose of confirmation of the amount of exceeding of the value added tax shown to return approved by the specified resolution:
state Item 14 in the following edition:
"14. On taxpayers:
having the right to application of the simplified procedure for return of exceeding of the VAT;
realizing the investment project within the republican card of the industrialization approved by the Government of the Republic of Kazakhstan which cost constitutes at least 150-millionokratny size of monthly settlement indicator;
performing activities within the contract for subsurface use signed according to the legislation of the Republic of Kazakhstan, and having the average coefficient of the tax load at least 20 percent calculated over the last 5 years, preceding tax period in which requirement about return of exceeding of the value added tax is imposed these rules are applied only to their direct suppliers.
At the same time the total result of points on the taxpayers specified in this Item received by results of assessment with use of criteria is equated to zero.".
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The document ceased to be valid since May 5, 2018 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of April 20, 2018 No. 208