Refund of value added tax (VAT) to exporters In any financial model, especially for large enterprises, a lot of attention is paid to cash flow, of which VAT refund is a part....

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 add...

Article 131. Tax refund to diplomatic missions and their staff of the Tax Code of the Republic of Kazakhstan  1. The tax is subject to refund for purchased goods, work perform...

On the ratification of the Agreement on the Principles of Levying Value Added Tax on the Export and Import of Goods (Works, Services) between the Government of the Republic of...

Value added tax (VAT)As the conducted generalization showed, during the analyzed period, the courts considered a small number of disputes on the refund of excess VAT. It has b...

On the recognition of illegal actions to de-register for value added taxNo. 6001-24-00-6ap/1670 dated March 04, 2025Plaintiff: Ya LLPRespondent: Russian State Institution "Sta...

Article 99. General provisions on registration of a value added tax payer of the Tax Code of the Republic of Kazakhstan  1. Registration of a value–added tax payer (hereinafte...

On the recognition of illegal actions to de-register for value added tax Administration of State RevenueNo. 6001-24-00-6ap/1670 dated March 04, 2025Plaintiff: Ya LLPRespondent...

On recognition as illegal and cancellation of the notification of the results of the audit, on the imposition of the obligation to refund the value added taxNo. 6001-24-00-6ap...

Article 125. General provisions for the refund of excess value added tax of the Tax Code of the Republic of Kazakhstan  1. For the purposes of this paragraph, the excess of th...

Article 134. Modification of the deadline for payment of value–added tax on imported goods, with the exception of goods imported from the territory of the EAEU Member States o...

Article 166. The specifics of conducting a thematic tax audit to confirm the accuracy of the amounts of excess value added tax of the Tax Code of the Republic of Kazakhstan  1...

Article 509. Payment of Value Added Tax on goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states by offsetting the tax c...

Article 529. Features of calculating value added tax when importing goods from the territories of the EAEU member states to the territory of the Republic of Kazakhstan under t...

Article 208. Statement of an invoice by non-payers of the value added tax of the Tax Code of the Republic of Kazakhstan  1. In the cases specified in this paragraph, the follo...

Article 209. Requirements for issuing an invoice by non-payers of value added tax of the Tax Code of the Republic of Kazakhstan  1. The invoice is issued in electronic form in...

Article 259. Deduction of value added tax by value added tax payers of the Tax Code of the Republic of Kazakhstan  1. This article defines the procedure for deducting the amou...

Article 300. Features of deduction of value added tax of the Tax Code of the Republic of Kazakhstan  If the payer of corporate income tax is a subsurface user operating under...

Article 474. Turnover for the sale of goods, works, services exempt from Value Added Tax Tax Tax Code of the Republic of Kazakhstan Turnover for the sale of the following goo...

Article 477. Turnover of financial transactions exempt from Value Added Tax Tax Tax Code of the Republic of Kazakhstan  1.financial transactions provided for in Paragraph 2 of...

Article 485. Adjustment of offset value added tax amounts for doubtful obligations when writing off obligations tax code of the Republic of Kazakhstan  1.if a part or the enti...

Article 827. Procedure for calculating and paying value added tax when performing electronic trade in goods, providing services to individuals in electronic form Tax Code of t...

Article 479. Import exempt from Value Added Tax Tax Code of the Republic of Kazakhstan  1. the following:  1) banknotes and coins of national and foreign currency (except bank...

Article 481. Date of Offset of Value Added Tax Tax Code of the Republic of Kazakhstan  1.the offset value added tax on purchased goods, works, services is taken into account i...

Article 484. Adjustment of the amount of offset value added tax Tax Tax Code of the Republic of Kazakhstan  1.an increase or decrease in the amount of offset value added tax i...

Article 490. Additional amount of offset value added tax Tax Tax Code of the Republic of Kazakhstan  1. the following persons have the right to offset the additional amount of...

Article 507. Specifics of the fulfillment of the value-added tax obligation by subsurface users operating under a production sharing agreement (contract) as part of a simple p...

Article 487. Methods for determining the amounts of Value Added Tax allowed for offsetting tax code of the Republic of Kazakhstan  1. the amount of Value Added Tax allowed for...

Article 502. Calculation of Value Added Tax Tax Code of the Republic of Kazakhstan  1. Value Added Tax is calculated for the tax period in the following order, with the except...

Article 486. Value added tax, offset, subject to adjustments to the Tax Code of the Republic of Kazakhstan  1. The amount of value-added tax that is offset, taking into accoun...

Article 480. Offsetting Value Added Tax Tax Code of the Republic of Kazakhstan  1.the amount of Value Added Tax, which is credited to the recipient of goods, works, services r...

Article 489. The procedure for determining the amounts of Value Added Tax allowed for offsetting by maintaining separate accounting tax code of the Republic of Kazakhstan  1.w...

Article 503. Value added tax rates of the Tax Code of the Republic of Kazakhstan  1. Unless otherwise specified in this article, the value-added tax rate is 16 percent and app...

Article 506. Terms of payment of value added tax of the Tax Code of the Republic of Kazakhstan  The value added tax is payable to the budget at the taxpayer's location within...

Article 508. Payment of value added tax on imported goods by the method of offsetting Kazakhstan Republikasyn Salyk codex  1. Value added tax is paid by the method of offsetti...

Article 482. Tax code of the Republic of Kazakhstan  1.the amount of Value Added Tax that does not comply with the provisions of Article 480 of this code, as well as Value Add...

Article 510. Relations with the budget for Value Added Tax the tax code of the Republic of Kazakhstan  1.excess of the amount of offset value added tax at the end of the repor...

Article 530. Procedure for calculating and paying value added tax when importing goods in the EAEU tax code of the Republic of Kazakhstan  1.the procedure for calculating and...

Article 483. Exclusion from the amount of value added tax included in the offset of the Tax Code of the Republic of Kazakhstan  1. Value-added tax, previously recognized as a...

Article 525. Turnover and imports exempt from Value Added Tax in the Eurasian Economic Union tax code of the Republic of Kazakhstan  1. turnover for the sale of::  1) works, s...

Article 488. Procedure for determining the amounts of Value Added Tax allowed for offsetting by proportional method tax code of the Republic of Kazakhstan  1. the amount of Va...

Article 492. Requirements for issuing invoices by Value Added Tax Payers tax code of the Republic of Kazakhstan  1. an invoice is issued in electronic form, on which a Value A...

Article 528. Features of determining value added tax payers when importing goods tax code of the Republic of Kazakhstan  1.if the goods are purchased by the taxpayer of the Re...

Article 512. The tax code of the Republic of Kazakhstan  The following are the payers of Value Added Tax in the EAEU:  1) persons specified in subitem 1) of Item 1 of Article...

Article 526. The procedure for crediting value-added tax amounts in the EAEU to the Tax Code of the Republic of Kazakhstan  1. Unless otherwise established by this article, va...

Article 531. Procedure for calculating and paying value added tax when exporting goods in the Eurasian Economic Union tax code of the Republic of Kazakhstan  1.in case of rece...