Changes in VAT Refund Rules Upon Deregistration: New Draft Order by Kazakhstan’s Finance Ministry

• The Ministry of Finance of Kazakhstan has developed a draft order for changes in taxpayer account management rules.
• The draft order is open for discussion until June 27, 2025, on the Open NPA portal.
• The project aims to regulate the procedure for writing off excess VAT from taxpayer accounts when deregistering for VAT.
• It seeks to ensure uniform application of written conclusions and minimize corruption risks.
• The expected outcome is to prevent excessive tax obligations and ensure consistent application of written conclusions for refunds.
• The project specifies the procedure for writing off excess VAT and approves a written form for refunds over 100 MRP.

Source: uchet.kz

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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