of March 12, 2024 No. 137
About modification and amendments 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 and application of risk management system for the purpose of confirmation of reliability of the amount of exceeding of the value added tax, and also criteria of risk degree"
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 and application of risk management system for the purpose of confirmation of reliability of the amount of exceeding of the value added tax, and also criteria of risk degree" (it is registered in the Register of state registration of regulatory legal acts at No. 16669) the following changes and amendment:
in the Rules of return of exceeding of the value added tax and application of risk management system for the purpose of confirmation of reliability of the amount of exceeding of the value added tax approved by the specified order:
45, 45-1, 46 and 47 to state Items in the following edition:
"45. For the purposes of these rules the report "Pyramid" are results of the control exercised by the service provider on the basis of studying and the analysis of the tax statements provided by the taxpayer on the VAT and (or) the data of IS, and also data received from authorized state bodies, local executive bodies, authorized persons, and also other documents and (or) data on activities of the taxpayer.
The report "Pyramid" is created for the purpose of determination of reliability of the amounts of exceeding of the VAT shown to return and identifications of the following risks:
risk of non-execution of the tax liabilities;
risk of application by suppliers of schemes of tax avoidance.
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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