ПThe project was developed in the implementation of proposals and comments on improving the procedures for the refund of excess value added tax, adopted within the framework of the Working Group on developing proposals to improve tax and customs administration measures jointly with the Association of Taxpayers of Kazakhstan, the National Chamber of Entrepreneurs «Аtameken» and the business community.

The implementation of the Project will not require the allocation of funds from the republican budget.

The adoption of the Project will not entail negative socio-economic and/or legal consequences.

The purpose of the implementation is to determine the amount of excess of value added tax, subject to confirmation, the conditions for the formation of the analytical report «Pyramid», reducing the time for sending requests for taking action on identified violations of the report «Pyramid».

The project complies with international treaties ratified by the Republic of Kazakhstan and decisions of international organizations to which the Republic of Kazakhstan is a party.

The project was posted on the unified platform of Internet resources of state bodies on August 25, 2023, as well as the Internet portal of open regulatory legal acts  (http://legalacts.egov.kz/npa/view?id=14686522).

The deadline for public discussion of the draft Order is September 12, 2023.