- The 80% VAT adjustment for processed agricultural products does not apply when such products are exported.
- For example, VAT on exported flour (a processed product) is refunded in full if tax requirements are met.
- The new Tax Code maintains the previous taxation procedure for processed agricultural products.
- These clarifications are based on the Tax Code and relevant Kazakhstani legislation.
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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