ARTICLE · 01 AUGUST 2016

Legislation Alert - April 2016

Grant Thornton

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According to the new version of the paragraph 3 article 273 of the Tax Code, excess value added tax confirmed by a tax audit shall be refunded within 155 calendar days from the date a VAT declaration was filed for the tax period in which refund request was made.

KazakhstanTax

Main amendments to the legislation

1. Regarding changes in the Tax Code of the Republic of Kazakhstan (further – the "Tax Code")

With the purpose to simplify licensing procedures the Law of the Republic of Kazakhstan (further – the "RoK") №479-V dated March 29, 2016 (further –the "Law") introduces the following changes to the certain articles of the Tax Code:

paragraph 3 article 273

According to the new version of the paragraph 3 article 273 of the Tax Code, excess value added tax (further – the "VAT") confirmed by a tax audit shall be refunded within 155 calendar days from the date (including the extension period) a VAT declaration was filed for the tax period in which refund request was made.

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