In accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan
«On Taxes and other mandatory payments to the Budget» (Tax Code) and Article 22 of the Law of the Republic of Kazakhstan «On Public Services» in order to modernize and improve the provision of public services «Refund of value added tax from the budget» («Digital VAT»), WE ORDER:
1. To approve the attached Rules and deadlines for the implementation of the pilot project for the modernization and improvement of the provision of public services «Refund of value added tax from the budget» («Digital VAT»).
2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, to ensure:
1) posting of this joint order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
2) within five working days from the date of signing this joint order, sending a copy of it in paper and electronic form in Kazakh and Russian to the Republican State Enterprise on the right of economic management «Institute of Legislation and Legal Information of the Republic of Kazakhstan» of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic Kazakhstan.
3. This joint order shall enter into force upon the expiration of ten calendar days after the date of its first official publication and shall apply to legal relations that arose from the date of entry into force of this order to December 31, 2025.