Refund of value added tax from the budget

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Recipients
Legal entities
Individuals
Service provision methods
Territorial bodies of the State Revenue Committee of the Ministry by regions, cities and districts in the cities, on the territory of special economic zones
Cost of the service

Free of charge

Terms of the service delivery

According to the terms specified in the standard of PS

Full name of service
Refund of value added tax from the budget

How to get online service 

  1. Log in on the portal and click the Request Online button (to get the service you must be registered on the site cabinet.salyk.kz).
  2. Fill in the necessary fields at cabinet.salyk.kz and sign the request with EDS (electronic digital signature). During the scheduled time, check the status of the request in the tax statements journal on the TPA website.

How to get the service in a state agency (required documents):

  1. Tax application for the refund of VAT paid on goods, works, services purchased at the expense of the grant.
  2. Demand for return of VAT excess indicated in the VAT return for the tax period, fixed form - for the return of excess VAT.      

Additionally: 

Carrying out a tax audit on the export of goods to confirm the turnover taxed at zero rate (in the presence of these turnovers)

Carrying out a tax audit on the export of goods to confirm turnover, taxable at zero rate (in the presence of these turnovers) in the case of further export of goods previously exported outside the customs territory of the Eurasian Economic Union with placement under the customs procedure of processing outside the customs territory, or their products

Carrying out a tax audit on the export of goods from the territory of the Republic of Kazakhstan to the territory of another member state of the EAEU to confirm the turnover subject to zero-rate VAT

Carrying out a tax audit in the case of the sale in the territory of the EAEU member states of products of raw material that was previously exported from the territory of the Republic of Kazakhstan to the territory of the EAEU member states for processing, with the exception of cases stipulated by paragraph 3 of Article 393 of the Code, to confirm the export of processed products

In case of further export to the territory of a state that is not a member of the EAEU, products of raw material made on commission, previously exported from the territory of the Republic of Kazakhstan for processing on the territory of another member state of the EAEU, the export of processed products is confirmed on the basis of the following documents:

Carrying out a tax audit of international traffic in the EAEU, to confirm the turnover subject to zero-rate VAT

Conducting a tax audit for the carriage of goods through the system of trunk pipelines from the territory of one EEU member state to the territory of the same or another EEU member state through the territory of the Republic of Kazakhstan

Conducting a tax audit of the processing of raw material supplied to the Republic of Kazakhstan from the territory of a member state of the Eurasian Economic Union with the subsequent export of processed products to the territory of the same member state of the Eurasian Economic Union, confirmation of the fact that the work on the customer-supplied raw materials has been processed by the taxpayer of the Republic of Kazakhstan are:

In the event that the taxpayer of the Republic of Kazakhstan performs works on the processing of raw material supplied to and from the territory of the Republic of Kazakhstan from the territory of one member state of the Eurasian Economic Union with the subsequent sale of processed products to the territory of another member state of the Eurasian Economic Union, to confirm that the work on the customer-supplied raw materials was processed, the taxpayer of the Republic of Kazakhstan shall submit

In the event that the taxpayer of the Republic of Kazakhstan performs works on the processing of raw material supplied to and from the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union with the subsequent sale of processed products to the territory of a non-member state of the Eurasian Economic Union, to confirm that the work on the customer-supplied raw materials was processed, the taxpayer of the Republic of Kazakhstan shall submit

Carrying out a tax audit in terms of turnover on sales by taxpayers who are subjects of precious metals production and persons who became owners of refined gold as a result of its processing, the National Bank of the Republic of Kazakhstan of refined gold from own raw materials to replenish assets in precious metals to confirm the turnovers taxed at a zero rate (in the presence of these turnovers)

Carrying out a tax audit on the turnover of the implementation of services for international transport to confirm the turnover subject to zero tax (in the presence of these turnovers)

Tax audits of sales of fuel and lubricants carried out by airports during the sale of fuel and lubricants made by airports when refueling aircrafts of foreign airlines operating international flights, international air transportation, to confirm turnovers taxed at zero rate (in the presence of these turnovers)

Carrying out a tax audit in the sale of goods that are fully consumed in the implementation of activities that meet the objectives of creating special economic zones in terms of turnover, in order to confirm the turnover subject to zero taxation (in the presence of these turnovers)

Conducting a tax audit in the sale of goods consumed or sold in the implementation of activities that meet the goals of creating a free economic zone, the limits of which fully or partially coincide with the sections of the customs border of the EEU to confirm turnovers taxed at a zero rate (if these turnovers are available)

Conducting a tax audit on the sale of goods of own production to taxpayers carrying out activities on the territory of the Republic of Kazakhstan under a subsoil use contract, agreement (contract) on production sharing, in accordance with the terms of which imported goods are exempt from value-added tax, to confirm the turnover subject to zero taxation (in the presence of these turnovers):

When conducting a tax audit of VAT payers using a VAT control account:

When refunding VAT paid on goods, works, services purchased at the expense of the grant:

When returning VAT, to diplomatic and equivalent to them representations of foreign states, consular institutions of a foreign state accredited in the Republic of Kazakhstan, and their personnel:

The documents submitted by the service recipient during the tax audit conducted by the state revenue authority, specified in this paragraph, are submitted by the service recipients to confirm the accuracy of the VAT amounts submitted for refund for the tax period for which the VAT declaration was submitted indicating the requirement to refund excess VAT, as well as previous tax periods for which no VAT tax audits were conducted, but not exceeding the statute of limitations.

Result of the service delivery

1) offset of the excess of the amount of VAT, towards the repayment of the existing tax debt for:
- VAT, including on account of VAT payable upon receipt of work, services from a non-resident who is not a VAT payer in the Republic of Kazakhstan, on account of VAT on imported goods;
- other types of taxes and (or) payments to the taxpayer's budget;
- other types of taxes and (or) payments to the budget of structural divisions of a legal entity, if the taxpayer does not have tax arrears for VAT, other types of taxes and payments;
2) offset of the amount of excess VAT against forthcoming payments for other types of taxes and payments (on demand), in the absence of tax arrears;

3) return of the remaining amount of excess VAT to the taxpayer's bank account in the absence of tax arrears;

when refunding VAT paid on goods, works, services purchased using the grant funds:

1) offset (refund) of the VAT amount towards the repayment of the existing tax debt for:
- VAT, including on account of VAT payable upon receipt of work, services from a non-resident who is not a VAT payer in the Republic of Kazakhstan, on account of VAT on imported goods;
- other types of taxes and (or) payments to the taxpayer's budget;
- other types of taxes and (or) payments to the budget of structural divisions of a legal entity, if the taxpayer does not have tax arrears for VAT, other types of taxes and payments;

2) offset (refund) of the VAT amount against forthcoming payments for other types of taxes, payments (on demand), in the absence of tax debt;

3) refund of the remaining amount of VAT to be returned to the grantee or the performer to his bank account after the offset;
in case of VAT refund to representative offices and (or) representative office personnel - VAT refund to the corresponding accounts of representative offices and (or) representative office personnel opened in banks of the Republic of Kazakhstan;

- a reasoned response from the service provider about the refusal to provide public services.