Value Added Tax Administration Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan

Main functions of VAT administration Department:

1) analysis of tax audit reports on the refund of value added tax (hereinafter referred to as VAT) of territorial state revenue bodies;

2) analysis of excess VAT;

3) implementation of tax control;

4) conducting inspections of territorial bodies of state revenue on issues within the competence of the Department, taking operational measures to eliminate identified shortcomings in the work;

5) providing practical assistance to territorial state revenue bodies within the competence of the VAT refund administration Department;

6) consideration within the competence of appeals to actions (inaction) of officials of state revenue bodies;

7) submission of proposals for amendments and additions to the legislation of the Republic of Kazakhstan on issues within the competence of the Department;

8) participation in working groups on the development of draft legislative acts of the Republic of Kazakhstan, regulatory legal acts in terms of improving the administration of VAT refund;

9) development of draft normative legal acts and international agreements of the Republic of Kazakhstan within the competence of the Committee;

10) development of rules for applying the risk management system in order to confirm the reliability of the amount of excess VAT and risk criteria;

11) development of VAT refund rules;

12) development of methodological recommendations on the issue of VAT refund administration;

13) participate together with other structural divisions of the Committee in the preparation of documents and information materials on issues within the competence of the Department;

14) control over VAT registration of taxpayers who have exceeded the minimum turnover for the sale of goods, works, and services in excess of 30,000 MCI;

15) interaction with state bodies on issues within the competence of the Department.