of January 28, 2025 No. 49
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 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:
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:
state Item 52 in the following edition:
"52. In case of identification by results of the report "Pyramid" at suppliers of goods, works, services of violations of the tax legislation, confirmation of reliability of the amount of exceeding of the VAT, is made within the amounts specified in the requirement and (or) in the tax statement, reduced by the amounts of exceeding of the VAT falling on suppliers of goods, works, services at which violations of the tax legislation are established, considering the following facts, but not being limited to them:
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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