VAT refund on export

According to Article 484 of the Tax Code of the Republic of Kazakhstan, an adjustment to the amount of value-added tax offset is an increase or decrease in the amount of value-added tax offset in the cases established by this article and Article 485 of the Tax Code.
The amount of value-added tax offset is reduced for goods, works, and services for which value-added tax was previously offset, in particular in accordance with subparagraph 7 of paragraph 2 of Article 484 of the Tax Code for agricultural products, fish farming or commercial fishing products used for taxable turnover at a zero rate.. In this case, the amount of value-added tax offset is adjusted by reducing 80 percent of the amount of value-added tax offset for agricultural products, fish farming or commercial fishing products used for taxable turnover at a zero rate.
However, according to the explanations of the Ministry of National Economy, taking into account the provisions of the Law of the Republic of Kazakhstan "On State Regulation of the development of the agro-industrial complex and rural areas" dated July 8, 2005 No. 66, in the case of exports of products resulting from the processing of agricultural raw materials, this adjustment is not applied. For example, when exporting flour, VAT refunds are carried out in accordance with the generally established procedure in full, subject to compliance with the requirements of tax legislation, since flour belongs to processed products.

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