Order of public service «Return the tax on the added cost of the budget»

To receive a public service, the taxpayer (hereinafter referred to as the service recipient) submits a claim for the refund of the excess VAT specified in the VAT declaration for the tax period (hereinafter-requirement) to the service provider or through the portal.

In this case, the requirement to return the amount of excess VAT is reflected in the initial, next or liquidation VAT declarations.

The excess value added tax at the end of the tax period in which sales turnovers are taxed at a zero rate shall be refunded for purchased goods, works and services used for the purposes of taxable sales turnovers, in the manner prescribed by Article 431 of the Tax Code if the following conditions are simultaneously met:

The payer of value added tax carries out the constant sale of goods, works, services taxed at a zero rate.

Sales turnover taxed at a zero rate for the tax period in which goods, works, services were permanently sold is at least 70 percent of the total taxable sales turnover.

          For the purposes of this paragraph, the permanent sale of goods, works. Services taxed at a zero rate includes the sale of goods, performance of work, and the provision of services taxed at a zero rate, carried out during three consecutive tax periods, at least once in every quarter. At the same time, such a sale in each of the specified tax periods is recognized as a permanent sale.

         The list of basic requirements for the provision of public services, including the characteristics of the process, the form, content and result of the provision, as well as other information, taking into account the specifics of the provision of public services.

• Tax application for the refund of VAT paid on goods, works, services purchased using the grant funds.
• The claim for the refund of the excess of VAT indicated in the VAT declaration for the tax period, in the established form, for the refund of the increase in VAT.
• Agreement (contract) for the supply of exported goods.
• Copies of the goods declaration with the marks of the customs authority that releases the goods.
• Copies of the full declaration for goods with the marks of the customs authority making the customs declaration when exporting goods with placement under the customs export procedure.
• Copies of shipping documents.
• Application for the importation of goods and payment of indirect taxes, confirming the payment of VAT.
• Documents, confirming the receipt of foreign exchange earnings on the taxpayer’s bank accounts in second-tier banks in the Republic of Kazakhstan, opened in the manner determined by the legislation of the Republic of Kazakhstan.

If the VAT payer has not indicated in the VAT declaration for the tax period the requirement to refund the excess of VAT, then this excess is offset against forthcoming VAT payments or is presented for refund within the limitation period established by article 48 of the Tax Code.