- Amendments to Kazakhstan’s VAT declaration (Form 300.00) simplify the refund process and expand restrictions on some refund claims.
- The number of detailed breakdowns in the main form is reduced; only two types of VAT refunds must now be disclosed.
- Restrictions on claiming VAT refunds now also apply to initial and liquidation declarations.
- The appendix (Form 300.09) has been updated, specifying five categories for excess VAT refunds.
Source: kpmg.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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