- New rules for VAT refund upon deregistration in Kazakhstan were introduced by the Minister of Finance on August 25, 2025.
- Changes affect taxpayer account management, tax balance calculations, and state service for tax refunds.
- The order is effective from September 9, 2025.
- Specific procedures for writing off excess VAT have been clarified.
- A written form for refunds exceeding 100 MRP has been approved.
- A comparative table was prepared by Uchet.kz to show changes.
- New structural elements include procedures for writing off excess VAT from taxpayer accounts.
- If the refund exceeds 100 times the monthly calculation index, a written conclusion is required.
- New chapter outlines the procedure for writing off excess VAT from taxpayer accounts.
- Excess VAT is written off for taxpayers deregistered for VAT under specific conditions.
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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