By Order №1198 of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated November 16, 2023, amendments were made to the VAT Refund Rules, which come into force on December 4, 2023.

Significant improvements have been made to the VAT Refund Rules, taking into account the proposals of the business community to simplify the VAT refund procedure for export operations. In particular:

- shortened the time frame for the formation of the analytical report "Pyramid" to eliminate the identified violations;

- updated the algorithm for determining the amount of VAT to be refunded when violations are detected according to the Pyramid report.

At the same time, as part of the implementation of the President's Address, the SRC, together with the business community, continues to work on further improving the VAT refund procedure.