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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

(as amended on 26-03-2021)

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) and the subitem 1) article 10 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services" 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 the subitem 1) of article 10 of the Law of the Republic of Kazakhstan of April 15, 2013 "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).

2. The state service "Value Added Tax Return from the Budget" appears territorial authorities of state revenues of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan 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": www.egov.kz in the Office of the taxpayer (further - the portal).

3. According to the subitem 11) of Item 2 of article 5 of the Law the service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, established by authorized body in the sphere of informatization.

4. The service provider provides smooth functioning of the information systems containing necessary data for rendering the state services. In case of failure in the information systems 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.

Chapter 2. Procedure for rendering the state service "Value Added Tax Return from the Budget"

5. 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 or through the portal. At the same time the requirement about return of the amount of excess of the VAT, 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 about return of excess of the VAT, 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.

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 "Value Added Tax Return from the Budget" according to appendix 1 to these rules.

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

1) 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);

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 articles 433 and 434 of the Tax Code.

6. The body of state revenues after receipt of the requirement if other is not established by this Item, appoints thematic check on confirmation of reliability of excess of the VAT shown to return from the budget (further - thematic check), after the expiration of 30 (thirty) calendar days from the term established for submission of the declaration on the VAT according to Item 1 of article 424 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 uslugopoluchatel, by consideration of its requirement about return of excess of the VAT according to articles 433 and 434 of the Tax Code.

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 on the VAT established by Articles 208, of 209, 210 and 424 Tax codes are skirted, the service provider within 10 (ten) working days from the date of submission of the declaration on the VAT notifies uslugopoluchatel on refusal in consideration of the requirement.

7. 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").

The report "Pyramid" are results of the control exercised by bodies of state revenues on the basis of studying and the analysis of the tax statements provided by uslugopoluchatel on the VAT and (or) the data of information systems, the stipulated in Item Tax code of the 11th Article 152.

Report generation "Pyramid" is made on direct suppliers of the checked uslugopoluchatel.

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