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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 and application of risk management system for the purpose of confirmation of reliability of the amount of excess of the value added tax, and also criteria of risk degree

(as amended on 28-03-2022)

According to Item 2 of Article 137 and Item 10 of article 429 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services" PRIKAZYVAYU:

1. Approve:

1) Rules of return of excess of the value added tax and application of risk management system for the purpose of confirmation of reliability of the amount of excess of the value added tax according to appendix 1 to this order;

2) criteria of risk degree according to appendix 2 to this order.

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 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 28, 2022 No. 317

Rules of return of excess of the value added tax and application of risk management system for the purpose of confirmation of reliability of the amount of excess of the value added tax

Chapter 1. General provisions

1. These rules of return of excess of the value added tax and application of risk management system for the purpose of confirmation of reliability of the amount of excess of the value added tax (further – Rules) are developed according to Item 2 of Article 137 and Item 10 of article 429 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further – the Tax code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and establish procedure for return of the amounts of excess of the value added tax (further – the VAT) using risk management system (further – the RMS).

2. The state service "Value Added Tax Return from the Budget" appears territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) on areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider) by means of the web portal of "the electronic government" (further – the portal) and (or) information systems (further – IS) Committee.

3. The service provider, according to the subitem 11) of Item 2 of article 5 of the Law, provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the Rules of entering of data into information system of monitoring of rendering the state services about stage of rendering the state service approved by the order of the acting minister of transport and communications of the Republic of Kazakhstan of June 14, 2013 No. 452 "About approval of Rules of entering of data into information system of monitoring of rendering the state services on stage of rendering the state service" (it is registered in the Register of state registration of regulatory legal acts at No. 8555).

4. The service provider provides smooth functioning of IS containing necessary data for rendering the state services. In case of failure in IS used when rendering the state services, the service provider provides elimination of technical malfunctions and notifies the corresponding authorized persons within 1 (one) working day.

5. These rules are applied:

when conducting thematic checks on confirmation of reliability of the amounts of excess of the VAT including shown to return;

in case of application of the simplified procedure for return of excess of the VAT, stipulated in Article 434 Tax codes (further – the simplified procedure);

in case of confirmation of excess of the VAT according to provisions of international treaties to which the special procedure for return is applied.

Chapter 2. Procedure and terms of rendering the state service "Return of Excess of the Value Added Tax from the Budget"

Paragraph 1. Procedure and terms of return of excess of the value added tax by results of thematic check

6. For receipt of the state service the taxpayer (further – uslugopoluchatel) submits the requirement about return of the amount of excess of the VAT specified in the declaration on the VAT for tax period (further – the requirement) to the service provider by means of the portal and (or) IS of Committee. At the same time the requirement is 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, then this excess becomes engrossed in reading on account of the forthcoming payments on the VAT or is shown to return during the term of limitation period, stipulated in Clause 48 Tax codes (further – the term of limitation period).

The list of the main requirements to rendering the state service including characteristics of process, form, content and result of rendering, and also other data taking into account features of provision of the state service are stated in the form of the standard of the state service "Return of Excess of the Value Added Tax from the Budget" according to appendix 1 to these rules.

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

1) the act of thematic check on confirmation of reliability of the amount of excess of the VAT shown to return from the budget (further – thematic check), taking into account results of its appeal (in case of appeal uslugopoluchately);

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

Provisions of subitems 1) and 2) of this Item do not extend when implementing return of the amounts of excess of the VAT according to article 434 of the Tax Code and paragraph 2 of Chapter 2 of these rules.

8. The service provider after receipt of the requirement if other is not established by paragraph 2 of Chapter 2 of these rules, appoints thematic check after the expiration specified in Item 9 of these rules.

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

Thematic inspection is carried out using the RMS.

9. Return of excess of the VAT is made in the following terms:

1) to the uslugopoluchatel performing turnovers on the realization assessed on zero rate which constitutes at least 70 (seventy) percent in total leviable turnover on realization for tax period for which requirement about return of the amount of excess of the VAT is imposed – within 55 (fifty five) working days;

2) on other uslugopoluchatel – within 155 (hundred fifty five) calendar days.

At the same time the current of term of return of the amount of excess of the VAT begins after the expiration of 30 (thirty) calendar days with the term established for submission of the declaration on the VAT according to Item 1 of article 424 of the Tax Code.

10. If absence on personal account of uslugopoluchatel of the amount of excess of the VAT is established and (or) the procedure and deadlines of submission of tax statements established by Articles 208, of 209, 210 and 424 Tax codes are skirted, the service provider within 10 (ten) working days from the term established for submission of the declaration on the VAT according to Item 1 of article 424 of the Tax Code taking into account the prolongation period notifies uslugopoluchatel on refusal in consideration of the requirement.

11. When conducting thematic check on confirmation of reliability of the amounts of excess of the VAT shown to return and also reliability of the VAT amounts returned to uslugopoluchatel to whom the simplified procedure for return is applied the body of state revenues creates of the budget for the checked uslugopoluchatel using information system for the checked tax period the analytical report "Pyramid" on suppliers (further – the report "Pyramid") according to Chapter 3 of these rules.

12. The service provider according to Chapter 4 of these rules takes measures without implementation of hearing according to the subitem 7) of Item 2 of Article 73 of the Administrative procedural Procedure Code of the Republic of Kazakhstan (further – APPK):

in the direction of the notification on elimination of the violations revealed by tax authorities by results of the cameral control (further – the notification) provided by the subitem 10) of Item 2 of article 114 of the Tax Code for elimination of the violations revealed on report analysis results "Pyramid";

to destination counter checks of suppliers of uslugopoluchatel and (or) suppliers of the supplier (further – the supplier) according to article 143 of the Tax Code.

13. Following the results of thematic check the statement of thematic check is drawn up. In case of identification of violations hearing according to article 73 APPK is performed.

14. Return of excess of the VAT is performed by the service provider within the VAT amount confirmed with the act of thematic check, or the conclusion to the act of thematic check.

The total amount of excess of the VAT confirmed to return does not exceed the amount of excess of the VAT specified in the requirement, and (or) the amount of excess of the VAT, available on personal account of the checked uslugopoluchatel for date of completion of thematic check or for date of creation of the conclusion to the act of thematic check, according to Item 2 of article 104 of the Tax Code.

At the same time the excess of the VAT which is not subject to return from the budget becomes engrossed in reading on account of the forthcoming payments on the VAT according to Item 1 of article 429 of the Tax Code.

15. Within 1 (one) working day after signing of the act of thematic check or the conclusion to the act of thematic check the list of taxpayers on whom it is necessary to constitute the report on balance of calculations of uslugopoluchatel is created.

16. Uslugopoluchatel within 5 (five) working days from the date of signing of the act of thematic check or the conclusion to the act of thematic check submits to the service provider the tax application on carrying out offsetting and (or) the tax return, other obligatory payments, penalty fee and penalties (further – the tax statement on offsetting and (or) return).

17. Based on the tax statement on offsetting and (or) return and the report on balance of calculations created in information system of the service provider, the official performing thematic tax audit constitutes the order on return in 2 (two) copies.

At the same time the report on balance of calculations is created for date of creation of the order.

18. Return of excess of the VAT is made in the location of uslugopoluchatel based on the submitted tax application on offsetting and (or) return, by carrying out according to article 102 of the Tax Code of offsetting and (or) transfer to the bank account of uslugopoluchatel in the absence of tax debt.

In the presence of tax debt the service provider makes offsetting of excess of the VAT, on account of repayment of the available tax debt, including tax debt of structural divisions without submission of the tax statement on offsetting and (or) return.

And (or) to offsetting on account of the forthcoming payments on types of tax and (or) other payments in the budget, the remaining balance of the amount of excess of the VAT after carrying out the offsetting provided by this Item is subject to return on the bank account.

19. The amount of excess of the VAT on which the uslugopoluchatel in the declaration specifies the requirement, returned from the budget, but not confirmed in subsequent by results of tax control, is subject to payment in the budget uslugopoluchatel in case of its consent according to the subitem 1) of part two of Item 2 of article 96 of the Tax Code based on the notification on elimination of the violations revealed by results of cameral control, or the notification on results of check.

If return of the amount of excess of the VAT to uslugopoluchatel was made with charge and transfer of penalty fee according to item 4 of article 104 of the Tax Code for benefit of this uslugopoluchatel earlier, the penalty fee listed earlier to uslugopoluchatel and falling on the amount repaid of excess of the VAT which is not confirmed by results of tax control is subject to payment in the budget in case of its consent according to the subitem 1) of part two of Item 2 of article 96 of the Tax Code based on the notification on elimination of the violations revealed by results of cameral control, or the notification on results of check.

This provision concerns also the amount specified in Item 83 of these rules.

Paragraph 2. Procedure and terms of return of excess of the value added tax in the simplified procedure

20. The simplified procedure for return of excess of the VAT according to Item 2 of article 434 of the Tax Code is applied by the following uslugopoluchatel who provided declarations on the VAT with indication of the requirement and not having the unexecuted tax liability on submission of tax statements for date of submission of the declaration on the VAT:

1) the consisting at least 12 (twelve) consecutive months on tax monitoring;

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