Article 130. Refund of value-added tax paid on goods, works, and services purchased at the expense of a grant from the Tax Code of the Republic of Kazakhstan
1. The value added tax (hereinafter referred to as the tax for the purposes of this paragraph) paid on goods, works, and services purchased at the expense of the grant funds is subject to refund.:
1) the grantee is a state body that is a beneficiary in accordance with the international agreement on the grant to the Republic of Kazakhstan and appoints the contractor, unless otherwise provided by the said international agreement;
2) contractor – a person appointed by the grantee for the purpose of implementing the grant.
2. The tax refund paid to suppliers of goods, works, and services purchased with the grant funds is made by the tax authority within thirty working days from the date of submission of the tax application, if the following conditions are simultaneously met:
1) a grant that has been used to purchase goods, works, and services provided by States, Governments, and international organizations;
2) the goods, works, and services were purchased solely for the purposes for which the grant was provided.;
3) the sale of goods, the performance of works, and the provision of services are carried out in accordance with an agreement (contract) concluded with the grantee or with an executor appointed by the grantee to fulfill the purposes of the grant.
3. The tax refund is made to grantees or performers in accordance with the procedure specified in paragraph 1 of this chapter.
4. In order to refund the tax paid on goods, works, and services purchased at the expense of the grant, the grantee or contractor submits a tax application to the tax authority at the location with the following documents attached:
1) a copy of the grant agreement between the Republic of Kazakhstan and a foreign state, the government of a foreign state or an international organization included in the list approved by the Government of the Republic of Kazakhstan;
2) a copy of the agreement (contract) concluded by the grantee or contractor with the supplier of goods, works, services;
3) a copy of the document confirming the appointment of the contractor as such when applying for a tax application;
4) documents confirming the shipment and receipt of goods, works, and services;
5) an invoice issued by the supplier, who is the payer of the tax, with the allocation of the amount of the specified tax;
6) waybill, bill of lading;
7) a document confirming receipt of the goods by the financially responsible person of the grantee or contractor;
8) acts of works and services performed and accepted by the grantee or contractor, executed in accordance with the established procedure;
9) documents confirming payment for goods, works, and services received, including payment of taxes.
The provisions of this article also apply to grantees or performers who are not tax payers.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 130. Monitoring of large taxpayers of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Taxpayers who are commercial organizations, with the exception of state-owned enterprises, and who have the largest total annual income without taking into account the adjustments provided for in Article 241 of this Code, are subject to monitoring of large taxpayers, subject to compliance with the following conditions, unless otherwise provided by this paragraph:
1) the sum of the value balances of fixed assets at the end of the tax period is not less than 325,000 times the monthly calculation index established by the law on the republican budget and effective at the end of the year in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval.;
2) the number of employees is not less than 250 people.
For the purposes of this article:
1) the total annual income, excluding the adjustments provided for in Article 241 of this Code, is determined on the basis of the data of the corporate income tax declaration for the tax period preceding the year in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval.;
2) the amount of the value balances of fixed assets is determined on the basis of tax reports for the year preceding the year in which the list of taxpayers subject to monitoring by large taxpayers is subject to approval.;
3) the number of employees is determined on the basis of the data of the declaration on individual income tax and social tax for the last month of the first quarter of the year in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval.
Regardless of compliance with the conditions set forth in this paragraph, large taxpayers are subject to monitoring.:
1) the attorney (operator) and (or) the subsurface user (subsurface users) specified in the production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or the competent authority and the subsurface user before January 1, 2009 and passed the mandatory tax examination, having the highest total annual income without taking into account the adjustments provided for in Article 241 of this Code. Code, and (or) operating in an oil and gas condensate or offshore field in accordance with the specified agreements (contracts);
1-1) taxpayers whose annual amount of taxes paid is at least 2,000,000 times the monthly calculation index established by the law on the republican budget and effective at the end of the year in which the list of taxpayers subject to monitoring by large taxpayers is subject to approval.
At the same time, the annual amount of taxes paid is determined for each of the three calendar years preceding the year in which the list of taxpayers subject to monitoring by large taxpayers is subject to approval.;
2) a subsurface user who, as of October 1 of the year preceding the year of entry into force of the list of taxpayers subject to monitoring by large taxpayers, meets the following conditions:
a contract has been concluded with the subsurface user for exploration, production, combined exploration and extraction of minerals, with the exception of contracts for exploration, extraction of common minerals and groundwater;
The subsurface user is classified as a city-forming legal entity in accordance with the list approved by the authorized body for regional development.
2. The list of taxpayers subject to monitoring by large taxpayers includes:
1) the first three hundred large taxpayers who have the largest total annual income without taking into account the adjustments provided for in Article 241 of this Code, out of the large taxpayers who meet the conditions established by the first part of paragraph 1 of this Article;
2) taxpayers specified in the third part of paragraph 1 of this Article.
3. The list of taxpayers subject to monitoring by large taxpayers is formed on the basis of tax reporting data submitted as of October 1 of the year preceding the year of entry into force of the specified list, and is approved by the authorized body no later than December 31 of the year preceding the year of entry into force of the specified list.
If, as of October 1 of the year preceding the year of entry into force of the list of taxpayers subject to monitoring by large taxpayers, the taxpayer meeting the requirements established by paragraph 1 of this article is at the stage of liquidation, such taxpayer is not subject to inclusion in this list.
The approved list of taxpayers subject to monitoring by large taxpayers is put into effect no earlier than January 1 of the year following the year of its approval and is valid for two years from the date of its entry into force. This list is not subject to revision during the period of its validity, except in cases of changes in the conditions under which taxpayers are subject to monitoring by large taxpayers in accordance with paragraph 1 of this article.
4. In case of reorganization of a taxpayer subject to monitoring by large taxpayers, its legal successor(s) is (are) subject to monitoring by large taxpayers until the subsequent list of taxpayers subject to monitoring by large taxpayers is put into effect.
5. In the event of liquidation of a taxpayer subject to monitoring by large taxpayers, as well as from the date of entry into force of a court decision declaring him bankrupt, this taxpayer shall be deemed excluded from the list of taxpayers subject to monitoring by large taxpayers.
The footnote. Article 130 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (effective from 01.01.2018).
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