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Learn moreAmendments effective on February 11, 2025
The Ministry of Finance published Order No. 49 (dated January 28, 2025) introducing amendments to the rules for value added tax (VAT) refunds and the application of the risk management system to confirm the accuracy of excess VAT amounts.
The amendments prevent VAT refunds when suppliers have not actually paid the assessed VAT due to the submission of amended VAT declarations or extensions of the deadlines for fulfilling VAT obligations.
The order becomes effective on February 11, 2025.
Read a February 2025 report prepared by the KPMG member firm in Kazakhstan
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