of June 24, 2019 No. 622
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 391 "About approval of Rules of return of exceeding of the value added tax"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 391 "About approval of Rules of return of exceeding of the value added tax" (it is registered in the Register of state registration of regulatory legal acts at No. 16669, it is published on April 5, 2018 in Reference control bank of regulatory legal acts) the following changes:
in the Rules of return of exceeding of the value added tax approved by the specified order:
state Item 2 in the following edition:
"2. Return of exceeding of the VAT is made on the basis:
1) requirements about return of the amount of exceeding 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 exceeding 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 exceeding 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 exceeding of the VAT, then this exceeding 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.
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The document ceased to be valid since January 1, 2026 according to Item 2 of the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of October 30, 2025 No. 649