VAT Refund for Export Operations in Kazakhstan

VAT refund for export operations is discussed.
If there is an excess of VAT after a tax period, it can be refunded.
Conditions for refund:
Regular export operations.
At least 70% of turnover must be from export operations.
Export operations must occur in three consecutive tax periods.
If conditions are not met, refund is limited to the portion of VAT related to export operations.
A thematic audit is required to confirm the refund amount.

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.