The amount of valueaddedtax is subject to refundfrom the budget. -paidforgoods,works, and servicespurchased with thegrantfunds; -paid by a diplomaticandequivalent representative officeaccreditedin the Republic of Kazakhstan.
The refund of the value-addedtaxtoberefunded to the grantee shall be made by the taxauthorityat the grantee's locationtohisbankaccountaftertheoffsets have been carried out inaccordancewithArticle102 of thisCodeduring the refundperiodestablished by Article435 of thisCode.
Refund of value added tax to diplomatic and equivalent missions of foreign states, consular offices of a foreign state accredited in the Republic of Kazakhstan, and persons belonging to the diplomatic, administrative and technical staff of these missions, including members of their families living with them, consular officials, consular employees, including members of their families, those living with them are credited by the tax authority to their bank account in accordance with the procedure and terms established by Article 436 of the Tax Code.