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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 20, 2009 No. 373

About approval of Rules of determination of the amount of excess of the value added tax which is subject to return and the criteria of reference of sales of goods, works, services assessed on zero rate to permanent realization

(as amended on 27-01-2016)

According to article 272 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve enclosed:

1) Rules of determination of the amount of excess of the value added tax which is subject to return;

2) Criteria of reference of sales of goods, works, the services assessed on zero rate to permanent realization.

2. This resolution becomes effective from the date of the first official publication.

Prime Minister of the Republic of Kazakhstan

K. Masimov

Approved by the Order of the Government of the Republic of Kazakhstan of March 20, 2009 No. 373

Rules of determination of the amount of excess of the value added tax which is subject to return

1. General provisions

1. These rules of determination of the amount of excess of the value added tax which is subject to return (further - Rules), are developed according to the subitem 1) of Item 1 of article 272 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code).

2. Rules establish procedure for determination of the amount of excess of the value added tax (further - the VAT) which is subject to return:

1) connected with the turnovers assessed on zero rate in case of failure to carry out of conditions, stipulated in Item 3 articles 272 of the Tax Code;

2) within VAT amounts, carried in offsetting:

paid in case of commodity import;

paid in case of acquisition of works, services from the nonresident who is not the payer of the VAT in the Republic of Kazakhstan and not performing activities through branch, representation according to article 241 of the Tax Code;

on the fixed assets put into operation, real estate investments, the acquired biological assets, available for the end of tax period for which the declaration on the VAT with indication of the requirement about return of excess of the VAT is provided.

2. Procedure for determination of the amount of excess of the VAT which is subject to return

3. The amount of excess of the VAT is the positive difference between VAT amount, carried in offsetting, and the amount of the added VAT, developed according to the declaration.

4. Determination of the amount of excess of the VAT which is subject to return is made in the following priority:

1) the sum of excess of the VAT for accounting tax period for which return of excess of the VAT is required is determined. Provisions of Chapter 3 and (or) 4 of these rules are applied to the amount of excess of the VAT determined according to this subitem;

2) after application of the subitem 1) of this Item if in the amount of excess of the VAT with the accruing result for the end of accounting tax period, there is amount of excess of the VAT which is subject and shown to return for preceding tax periods, provisions of Chapter 3 and (or) 4 of these rules are also applied to this amount.

3. Procedure for determination of the amount of excess of the VAT which is subject to return, connected with the turnovers assessed on zero rate in case of failure to carry out of conditions, stipulated in Item 3 articles 272 of the Tax Code

5. The amount of excess of the VAT which developed according to the declaration decreases by VAT amount on which for date of completion of tax audit replies to the requests on conducting counter checks for confirmation of reliability of settlement with the supplier are not received and (or) if the supplier of the checked taxpayer does not eliminate the violations revealed when conducting counter checks on earlier sent inquiries and (or) based on the received replies of authorized body about non-confirmation of reliability of VAT amounts on the large taxpayer who is subject to monitoring on earlier sent inquiries.

For determination of the amount of excess of the VAT which is subject to return the VAT amount, carried in offsetting, is calculated for goods, works, the services used for the purposes of the turnover on realization assessed on zero rate according to business and tax accounting.

6. When implementing international carriages the amount of excess of the VAT which is subject to return is calculated 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 tax application for return of excess of the VAT is submitted and (or) the requirement about return of excess of the VAT to declarations for the VAT, reduced by VAT amount, the offsetting paid by method according to articles 49, of 49-1 Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" is specified.

At the same time the VAT amount determined according to the procedure, established by paragraph one of this Item, decreases by VAT amount on which for date of completion of tax audit replies to the requests on conducting counter checks for confirmation of reliability of settlement with the supplier are not received and (or) if the supplier of the checked taxpayer does not eliminate the violations revealed when conducting counter checks on earlier sent inquiries and (or) based on the received replies of authorized body about non-confirmation of reliability of VAT amounts on the large taxpayer who is subject to monitoring on earlier sent inquiries.

Calculation is made by data for tax period for which the amount of excess of the VAT which is subject to return is determined.

7. No. 132 is excluded according to the Order of the Government of the Republic of Kazakhstan of 13.03.2015

4. Procedure for determination of the amount of excess of the VAT which is subject to return, the subitem provided by part two 1) of Item 1 of article 272 of the Tax Code

8. Determination of the amount of excess of the VAT which is subject to return is made in the following priority:

1) the VAT amount, carried in offsetting, in connection with payment of the VAT for commodity import is determined.

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