JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF DIGITAL DEVELOPMENT, INNOVATIONS AND AEROSPACE INDUSTRY OF THE REPUBLIC OF KAZAKHSTAN

of September 16, 2024 No. 628, on September 23, 2024 No. 575/Tax Code

About approval of Rules and terms of realization of pilot project on upgrade and enhancement of rendering the state service "Value added tax return from the budget ("the Digital VAT")

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and article 22 of the Law of the Republic of Kazakhstan "About the state services" for the purpose of upgrade and enhancement of rendering the state service "Value Added Tax Return from the Budget" ("the Digital VAT") we ORDER:

1. Approve the enclosed Rules and terms of realization of pilot project on upgrade and enhancement of rendering the state service "Value Added Tax Return from the Budget" ("the Digital VAT").

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

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

2) within five working days from the date of signing of this joint 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 "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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. This joint order becomes effective after ten calendar days after day of its first official publication and extends to the legal relationship which arose from Date of Introduction in operation of this order till December 31, 2025.

No. 628, No. 575/Tax Code are approved on September 23, 2024 by the joint Order of the Minister of Finance of the Republic of Kazakhstan and the Minister of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of September 16, 2024

Rules and terms of realization of pilot project on upgrade and enhancement of rendering the state service "Value Added Tax Return from the Budget" ("the Digital VAT")

Chapter 1. General provisions

1. These rules and terms of realization of pilot project on upgrade and enhancement of rendering the state service "Value Added Tax Return from the Budget" ("the Digital VAT") (further – Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and article 22 of the Law of the Republic of Kazakhstan "About the state services" for the purpose of upgrade and enhancement of return of excess of the value added tax (further – the VAT) with use of digital tenge.

2. In these rules the following basic concepts and reducings are used:

1) electronic money (digital tenge) – issued by National Bank of the Republic of Kazakhstan (further – NB), the electronic money which is stored in System of digital tenge electronically accepted as instrument of payment in System of digital tenge (further – digital tenge);

2) the digital account of KK MF RK – line item of Committee of treasury of the Ministry of Finance of the Republic of Kazakhstan in System of digital tenge for accounting of the digital tenges issued by National Bank of the Republic of Kazakhstan;

3) marking – process of programming of digital tenges with establishment of rules, conditions and criteria of address/use of digital tenges in System of digital tenge according to the order of the owner of means or persons responsible for use of the means acting as providing the emitted Digital tenges;

4) the digital account – line item of the taxpayer in System of digital tenge for accounting of electronic money (digital tenge) issued by NB;

5) the digital account of KGD MF RK – the line item of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – KGD) in System of digital tenge for accounting of the issued NB of digital tenges used for receipt of the transfers from taxpayers to the budget for the tax liabilities within the pilot;

6) operator Sistemy of digital tenge – "National Payment Corporation of National Bank of the Republic of Kazakhstan" Joint-stock company (further – JSC NPK);

7) the Electronic payment system (further – System of digital tenge) – set of program technical means for implementation of payments and other transactions in the territory of the Republic of Kazakhstan with use of the electronic money (digital tenge) issued by NB.

Chapter 2. Participants of pilot project

3. Participants of pilot project are:

1) KGD;

2) bodies of state revenues on areas, the cities of republican value and the capital – the service provider (further – bodies of state revenues);

3) payers of the VAT are the uslugopoluchatel who are voluntarily participating in pilot project (further – participating taxpayers of pilot project):

specified in Item 12 of these rules;

direct suppliers of persons specified in Item 12 of these rules and also the suppliers of the subsequent levels having the tax liabilities on payment of the VAT in the budget following the results of the accounting period and (or) on payment of the VAT for imported goods;

4) NB;

5) JSC NPK;

6) the banks of the second level which are voluntarily participating in pilot project (further – BVU);

7) Committee of treasury of the Ministry of Finance of the Republic of Kazakhstan (further – KK);

8) the legal entities who are engaged in development of accounting accounting systems and voluntarily participating in pilot project.

Chapter 3. Rights and obligations of participants of pilot project

4. Within realization of pilot project:

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