On approval of the Rules for the refund of Excess Value Added Tax" and invalidation of Certain orders of the Ministry

By Order of the Minister of Finance of the Republic of Kazakhstan dated March 28, 2022 No. 317 "On Amendments and Additions to the Order of the Minister of Finance of the Republic of Kazakhstan dated March 19, 2018 No. 391 "On Approval of the Rules for the Refund of Excess Value Added Tax" and Invalidation of Certain orders of the Ministry of Finance of the Republic of Kazakhstan" (registered in the Register of State Registration of NPAs under No. 8555) (further – Amendments have been made to the Rules for the Refund of Excess Value Added Tax, approved by Order No. 391 of the Minister of Finance of the Republic of Kazakhstan dated March 19, 2018.

In accordance with this NPA, the Order of the Minister of Finance of the Republic of Kazakhstan dated February 2, 2018 No. 118 "On Approval of the Rules for the Application of the Risk Management System in order to confirm the reliability of the amounts excess of value added tax and risk criteria".

The NPA was developed within the framework of legal monitoring of regulatory legal acts conducted in order to identify contradictions to the legislation of the Republic of Kazakhstan, duplications, gaps, inefficiently implemented, outdated and corrupt legal norms and develop proposals for their improvement by forecasting, analyzing, evaluating the effectiveness of the implementation of adopted regulatory legal acts.