Changes to VAT Refund Rules in Kazakhstan

• Important changes to VAT Refund Rules in Kazakhstan were adopted on March 12, 2024
• Changes aim to verify all levels of a taxpayer’s suppliers
• Changes took effect on March 26, 2024
• Changes to cases for preparing a Pyramid report have been specified
• Clarified procedure for generating a Pyramid report
• Updated procedure for generating a Pyramid report to address tax evasion schemes

Source: dentons.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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