ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 19, 2025 No. 516

About some questions connected with value added tax return, paid on the goods, works, services acquired at the expense of means of grant, to diplomatic representation and their personnel

According to Item 2 of Article 113, item 4 of Article 130 and item 4 of article 131 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) form of the tax statement for value added tax return paid on the goods, works, services acquired at the expense of means of grant according to appendix 1 to this order;

2) form of the summary sheet (register) on goods purchased, the performed works rendered to services to diplomatic representation and their personnel according to appendix 2 to this order.

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) within five working days from the date of signing of this order the direction it the copy in electronic form 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;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 19, 2025 No. 516

Form

The tax statement for value added tax return, paid on the goods, works, services acquired at the expense of means of grant

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 19, 2025 No. 516

Form

The summary sheet (register) on goods purchased, the performed works rendered to services to diplomatic representation and their personnel

Note: the explanation on filling of the summary sheet (register) is given in appendix to the "Summary Sheet (Register) on Goods Purchased, the Performed Works Rendered to Services to Diplomatic Representation and Their Personnel" form.

Appendix

to the "Summary Sheet (Register) on Goods Purchased, the Performed Works Rendered to Services to Diplomatic Representation and Their Personnel" form

The explanation on filling of the "Summary Sheet (Register) on Goods Purchased, the Performed Works Rendered to Services to Diplomatic Representation and Their Personnel" form

1. The "Summary Sheet (Register) on Goods Purchased, the Performed Works Rendered to Services to Diplomatic Representation and Their Personnel" form (further - form) is developed according to item 4 of article 131 of the Tax Code of the Republic of Kazakhstan.

2. The form is constituted by diplomatic representations and their personnel (further - Representation).

3. The form is represented in bodies of state revenues.

4. The form is signed by the head or other representative on that the official of Representation and certified by seal.

5. The form is filled as follows:

In the Section of the "General Information about Representation" form it is specified:

1) individual identification number (business and identification number) of Representation;

2) the period for which the summary sheet (register) is constituted. Quarter is specified in the Arab figures corresponding to sequence number of quarter;

3) name of Representation; individual identification code (IIC) and code of the beneficiary (KBE);

4) the bank details including business and identification number of the taxpayer bank, the bank identification code (BIC) and the bank name;

5) the number of sheets on appendix 1 to the register;

6) the number of sheets on appendix 2 to the register;

7) the type of the summary sheet (register) - next or additional - is made mark in the corresponding cell.

In the Section "VAT Amount, Shown to Return on the Goods Acquired in the territory of the Republic of Kazakhstan, Works, Services" are specified:

1) line 001.00.001 VAT amount, shown to return on goods purchased, works, services - tax amount on value added, subject to return, including:

2) in line A - tax amount on value added, the Representation which is subject to return into accounts;

3) in line B - tax amount on value added, subject to return into accounts to persons belonging to diplomatic, to administrative technicians of these representations including members of their families living together with them, to consular officials, consular employees including members of their families living together with them (further - Personnel) Representations.

In the Section of the Responsibility of Representation form it is specified:

1) in the field of the "surname, name, middle name of the head or authorized Representation" form - surname, the name, middle name (if it is specified in the identity document) and the signature of the head or other authorized representative of Representation are entered and it is certified by seal;

2) in the line "Date of Submission of the Register" - are specified date of submission of the summary sheet (register) to body of state revenues;

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