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Overview of Planned Amendments to the Rules for Refunding Excess VAT

GRATA International law firm presents to your attention an overview of the main amendments and additions to the draft order of the Minister of Finance of the Republic of Kazakhstan dated March 19, 2018, № 391 «On Approving the Rules for Refunding Excess Value Added Tax and Applying a Risk Management System to Confirm the Accuracy of the Amount of Excess Value Added Tax, as well as Risk Degree Criteria» (hereinafter – the «Rules»).

The draft order addresses the following issues:

  • The determination of the data relevance date in VAT declarations and information systems when generating the «Pyramid» report
  • Reducing the period for the generation of the «Pyramid» report.

Source: gratanet.com

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