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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 19, 2018 No. 391

About approval of Rules of return of excess of the value added tax

According to Item 10 of article 429 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of return of excess of the value added tax.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A.M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this 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 "The republican center of legal information of the Ministry 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;

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

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Minister

B. Sultanov

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 391

Rules of return of excess of the value added tax

Chapter 1. General provisions

1. These rules of return of excess of the value added tax (further - Rules) are developed according to Item 10 of article 429 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and establish procedure for return of the amounts of excess of the value added tax (further - the VAT).

Chapter 2. Procedure for return of excess of the value added tax

2. Return of excess of the VAT is made on the basis:

1) requirements about return of the amount of excess of the VAT specified in the declaration on the VAT for tax period (further - the requirement);

2) the act of thematic check confirming reliability of the amount of excess of the VAT shown to return taking into account results of its appeal (in case of appeal by the taxpayer);

3) the conclusions to the act of thematic check in cases, stipulated in Item the 13th article 152 of the Tax Code.

At the same time, the requirement about return of the amount of excess of the VAT specified in the subitem 1) of this Item can be reflected in initial, next and (or) liquidating declarations on the VAT.

If the payer of the VAT did not specify in the declaration on the VAT for tax period the requirement about return of excess of the VAT, then this excess becomes engrossed in reading on account of the forthcoming payments on the VAT or can be shown to return during the term of limitation period, stipulated in Clause 48 Tax codes.

Provisions of subitems 2), 3) of this Item do not extend when implementing return of the amounts of excess of the VAT in the simplified procedure according to article 434 of the Tax Code.

3. If prior to thematic check on confirmation of reliability of excess of the VAT shown to return from the budget (further - thematic check) it is established:

absence on personal account of the taxpayer of the amount of excess of the VAT;

and (or)

the procedure and deadlines of submission of tax statements on the VAT established by Articles 208, 209 and 424 Tax codes, body of state revenues within ten working days from the date of submission of the declaration on the VAT are skirted directs to the taxpayer written refusal in consideration of the requirement.

Provisions of this Item are applied also in case of conducting thematic check on confirmation of reliability of the amounts of excess of the VAT to the taxpayer, by consideration of its requirement about return of excess of the VAT in the simplified procedure according to article 434 of the Tax Code.

4. The body of state revenues after receipt of the requirement appoints thematic check after the expiration of the last date of the term established by the subitem 2) of Item 3 of article 212 of the Tax Code.

At the same time thematic check is appointed for tax period according to Item 2 of article 152 of the Tax Code.

Provisions of this Item are not applied to the taxpayer, by consideration of its requirement about return of excess of the VAT in the simplified procedure according to article 434 of the Tax Code.

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