I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 30, 2025 No. 649

About approval of Rules of return of the amount of excess of the value added tax

According to Item 12 of article 125 of the Tax Code of the Republic of Kazakhstan and the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services" PRIKAZYVAYU:

1. Approve Rules of return of the amount of excess of the value added tax according to appendix 1 to this order;

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix 2 to this order.

3. 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) state registration of this order in the Ministry of Justice 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) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

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

It is approved Ministry of artificial intelligence and digital development of the Republic of Kazakhstan

Appendix 1

to the Order i.o the Minister of Finance of the Republic of Kazakhstan of October 30, 2025 No. 649

Rules of return of the amount of excess of the value added tax

Chapter 1. General provisions

1. These rules of return of the amount of excess of the value added tax (further – Rules) are developed according to Item 12 of article 125 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and determine procedure for return of the amounts of excess of the value added tax (further – the VAT).

These rules are applied in case of:

application of the simplified procedure for return of excess of the VAT, stipulated in Article 127 Tax codes (further – the simplified procedure);

conducting thematic tax audits on confirmation of reliability of the amounts of excess of the VAT including shown to return;

confirmation of excess of the VAT according to provisions of international treaties, ratified by the Republic of Kazakhstan to which the special procedure for return is applied.

2. The state service "Value Added Tax Return from the Budget" appears territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) on areas, areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider) in attendance procedure or by means of the web portal of "the electronic government" (further – the portal) and (or) information systems (further – IS) body of state revenues (further – OGD) in the location of the taxpayer (further – uslugopoluchatel).

3. The service provider, according to the subitem 11) of Item 2 of article 5 of the Law, provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the order of the acting minister of transport and communications of the Republic of Kazakhstan of June 14, 2013 to No. 452 "About approval of Rules of entering of data into information system of monitoring of rendering the state services on stage of rendering the state service" (it is registered in the Register of state registration of regulatory legal acts at No. 8555).

4. The service provider provides smooth functioning of IS containing necessary data for rendering the state services. In case of failure in IS used when rendering the state services, the service provider provides elimination of technical malfunctions and notifies the corresponding authorized persons within 1 (one) working day.

5. The excess amount the VAT is recognized excess of VAT amount, carried in offsetting, over the amount of the added VAT, developed according to the declaration VAT with the accruing result for the end of accounting tax period.

6. The amount of excess of the VAT is subject to return to the following payers of the VAT:

1) enabling sales of goods, performance of works, rendering the services assessed on zero rate;

2) performing activities within the contract for subsurface use (except for contracts for investigation and (or) production of popular minerals, underground waters and therapeutic muds) signed according to the procedure, determined by the legislation of the Republic of Kazakhstan;

3) acquiring goods, works, services in connection with construction in the long-term contract of the buildings and constructions of production appointment for the first time put into operation in the territory of the Republic of Kazakhstan.

7. The amount of excess of the VAT which developed at uslugopoluchatel is not subject to return:

1) as a result of reference in offsetting according to the invoices which are written out by procurement organization in the sphere of agro-industrial complex;

2) as a result of reference in offsetting on goods, works, services in the minerals transferred on account of execution of the tax liability in natural form (including to the goods, works, services connected with realization of such minerals);

3) on tax periods on which the payer of the VAT carried in offsetting the additional amount of tax according to provisions of article 490 of the Tax Code.

8. All amount of excess of the VAT specified in the declaration on the VAT is subject to the payer of the VAT enabling permanent sales of goods, performance of works, rendering the services assessed on zero rate to return.

Permanent realization sales of goods, performance of works, rendering the services assessed on zero rate in case of simultaneous compliance to the following conditions is recognized:

1) the realization is enabled in 3 (three) consecutive tax periods;

In case of which 2) the leviable turnover assessed on zero rate for tax period constitutes at least 70 (seventy) percent from total leviable turnover on realization.

At the same time permanent realization such realization is recognized each of the specified tax periods. The sequence of tax periods is determined irrespective of the period specified in the requirement.

If the turnover share on realization assessed on zero rate in total leviable turnover constitutes at least 70 (seventy) percent in each of 3 (three) consecutive tax periods, then all amount of excess of the VAT is subject to return.

9. In case of failure to carry out of one of the conditions specified in Item 8 of these rules, the amount of excess of the VAT is subject to return to parts of VAT amount, carried in offsetting on goods, on works, services used for the purposes of the turnover on realization assessed on zero rate irrespective of the period in which the revolution assessed on zero rate is made.

At the same time the payer of the VAT enabling sales of goods, performance of works, rendering the services assessed on zero rate on the rest of VAT amount applies provisions of paragraphs 9, of 10, of 11 these rules when implementing the activities specified in subitems 2) and 3) of Item 6 of these rules.

If other is not established by part four, the fifth and sixth this Item, in case of changeable realization the amount of excess of the VAT which is subject to return is determined as VAT amount, carried in offsetting on the goods, works, services used for the purposes of the turnover on realization assessed on zero rate within the amount of excess of the VAT shown to return according to the requirement about return of the amount of excess of the VAT specified in the declaration on the VAT for tax period (further – the requirement).

On the taxpayers rendering services in international delivery, the amount of excess of the VAT which is subject to return is determined by application of specific weight of the physical amount of international carriages in total amount of transportations to VAT amount carried in offsetting for tax period for which the requirement is provided.

On the taxpayers enabling self-produced sales of goods, assessed on zero rate, the amount of excess of the VAT which is subject to return is determined in the following procedure:

by application of specific weight of cost of the goods assessed on zero rate, in total cost of realization of such goods, to tax amount, carried in offsetting for tax period for which the requirement is provided – if the turnover share on self-produced sales of goods and fixed assets constitutes at least 80 (eighty) % in total leviable turnover;

by application of specific weight of cost of the realized self-produced goods assessed on zero rate, in total cost of self-produced goods to VAT amount, carried in offsetting on expenses for the purposes of production of goods – in other cases.

Similar procedure are applied also in case of realization of the extracted minerals and (or) in case of sales of goods, being result of implementation of activities for production of agricultural products.

10. The amount of excess of the VAT, in connection with application of article 129 of the Tax Code, is subject to return to parts of VAT amount, carried in offsetting on the goods, works, services acquired:

1) in connection with construction of buildings and constructions of production appointment, 10 Chapters 4 of these rules for the first time put into operation in the territory of the Republic of Kazakhstan according to the paragraph 9,;

2) during conducting exploration works and arrangement of the field according to paragraph 11 of Chapter 4 of these rules.

For the purpose of confirmation of reliability of the amount of excess of the VAT on the specified bases by payers of the VAT submit the tax application on confirmation of reliability of the amount of excess of the VAT according to appendix 5 to these rules.

11. In case of determination of the amount of excess of the VAT which is subject to return by the service provider the management system is applied by tax risks (further – SUNR).

SUNR – complex of the events held by OGD in case of tax administration for the purpose of identification of tax risks, determination of measures for their minimization.

Tax risk – probability of non-execution of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, control of observance which it is assigned to OGD.

The data which are available in OGD, including the confidential information which is not subject to disclosure are applied to determination of tax risk.

Chapter 2. General provisions on rendering the state service "Value Added Tax Return from the Budget"

12. For receipt of the state service the uslugopoluchatel represents the requirement to the service provider by means of the portal and (or) IS OGD. At the same time the requirement is reflected in the next declaration on the VAT.

If the payer of the VAT did not specify in the declaration on the VAT for tax period the requirement, then this excess the VAT becomes engrossed in reading on account of the forthcoming payments on the VAT or is shown to return during the term of limitation period, stipulated in Clause 65 Tax codes (further – the term of limitation period).

13. If lack of the amount of excess of the VAT on personal account and (or) according to the declaration on the VAT of uslugopoluchatel is established and (or) taxpayers do not treat the payers of the VAT specified in Item 6 of these rules, the service provider notifies uslugopoluchatel on refusal in consideration of the requirement within 2 (two) working days after submission of the declaration on the VAT with indication of the requirement.

14. Return of the amount of excess of the VAT is made at the choice of the payer of the VAT:

1) in the simplified procedure according to Chapter 3 of these rules;

2) by results of thematic tax audit according to Chapter 4 of these rules.

15. Return of the amount of excess of the VAT is made on the basis:

1) notifications on the amount of excess of the VAT confirmed to return in the simplified procedure according to appendix 3 to these rules;

2) the act of tax audit taking into account results of appeal;

3) the conclusions to the act of tax audit according to appendix 6 to these rules.

16. Uslugopoluchatel after receipt of documents, stipulated in Item 15 these rules, submits to the service provider the tax application on carrying out offsetting and (or) the tax return, payments in the budget, customs payments, penalty fee and penalties (further – the tax statement on offsetting and (or) return) during the terms specified in Item 17 of these rules.

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