Order No. 634 of the Acting Minister of Finance of the Republic of Kazakhstan dated June 26, 2020 amended Order No. 391 of the Minister of Finance of the Republic of Kazakhstan dated March 19, 2018 "On Approval of the Rules for the Refund of Excess Value Added Tax", according to which the Rules for the Refund of Excess VAT are valid in a new version from July 12, 2020.
The refund of excess VAT is made on the basis of:
1) an act of thematic verification confirming the accuracy of the amount of excess VAT submitted for refund, taking into account the results of its appeal (in case of appeal by the taxpayer);
2) conclusions to the report of the thematic audit in the cases provided for in paragraph 13 of Article 152 of the Tax Code.
The provisions of sub-paragraphs 1) and 2) do not apply to the refund of excess VAT amounts in accordance with Articles 433 and 434 of the Tax Code.
The state revenue authority, after receiving the request, appoints a thematic check to confirm the accuracy of the excess of VAT submitted for refund from the budget, after the expiration of the last date of the period established by subparagraph 2) paragraph 3 of Article 212 of the Tax Code.
At the same time, a thematic audit is assigned for the tax period in accordance with paragraph 2 of Article 152 of the Tax Code.