Article 129. The procedure for refunding the amount of excess tax to certain categories of taxpayers of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 129. The procedure for refunding the amount of excess tax to certain categories of taxpayers of the Tax Code of the Republic of Kazakhstan

 1. The individual categories of tax payers to whom the amount of excess tax is subject to refund include tax payers:

 1) carrying out activities under a subsurface use contract (with the exception of contracts for exploration and (or) extraction of common minerals, groundwater and therapeutic mud) concluded in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

 2) purchasing goods, works, and services in connection with the construction of industrial buildings and structures under a long-term contract, which are being put into operation for the first time in the territory of the Republic of Kazakhstan.

 2. The amount of excess tax is subject to refund in part of the amount of tax deducted for goods, works, services purchased:

 1) during the period of geological exploration and field development;

 2) in connection with the construction of industrial buildings and structures that are being put into operation for the first time in the territory of the Republic of Kazakhstan.

 The provisions of subparagraph 2) of part one of this paragraph shall also apply to turnkey construction in accordance with the legislation of the Republic of Kazakhstan.

 3. The period of geological exploration and field development is understood as the period of time between the date of conclusion of the relevant subsoil use contract in accordance with the procedure established by the legislation of the Republic of Kazakhstan and the date of commencement of export of minerals extracted under the relevant subsoil use contract, with the exception of common minerals, groundwater and therapeutic mud.

 4. The construction period is the period of time between the start of construction and the date of commissioning of buildings and structures.

 In order to refund the amount of excess tax, the earliest of the following dates is considered the start of construction:

 1) date of conclusion of the construction contract (agreement);

 2) the date of conclusion of the contract (agreement) for the implementation of project work.

 5. Industrial buildings include:

 1) industrial buildings and warehouses;

 2) buildings of transport, communications and communications;

 3) non-residential agricultural buildings.

 Industrial facilities include facilities other than those intended for sports and recreation, administrative purposes, parking or parking of cars, as well as cultural and entertainment, hotel, and restaurant purposes.

 The assignment of industrial buildings and structures to the buildings and structures specified in parts one and two of this paragraph is carried out in accordance with the classifier of fixed assets.

 6. In order to confirm the accuracy of the amount of excess tax, the taxpayer has the right to submit a tax statement before the occurrence of the cases provided for in paragraph 7 of this Article.

 7. The taxpayer submits a claim for a refund for the tax periods following the tax period.:

 1) on which the date of the beginning of the export of minerals extracted under the relevant subsurface use contract falls, with the exception of common minerals, groundwater and therapeutic mud, taking into account the limitation period, – to refund part of the amount of tax offset for goods, works, services acquired during the period of exploration and field development;

 2) in which the act of completed construction and installation works carried out within the framework of the investment project is signed after the body carrying out the state architectural and construction control has accepted the notification of the start of construction and installation works., – to refund a portion of the tax amount offset for goods, works, and services purchased after January 1, 2024 in connection with the construction of industrial buildings and structures that are being put into operation for the first time in the territory of the Republic of Kazakhstan as part of an investment project, the cost of which exceeds 150,000,000 times the monthly calculation index effective on January 1 of the corresponding fiscal year;

 3) in which buildings and structures have been put into operation, taking into account the limitation period – a part of the amount of tax credited for goods, works, and services purchased in connection with the construction of industrial buildings and structures that are being put into operation for the first time in the territory of the Republic of Kazakhstan for projects not provided for in subparagraph 2) the present paragraph.

 8. On the basis of a tax statement and a refund request, a thematic tax audit is conducted in accordance with Chapter 15 of this Code.

 9. The amount of excess tax is refunded:

 1) within twenty tax periods in equal shares, starting from the tax period following the tax period in which the claim for refund is submitted in accordance with subitems 1) and 3) of paragraph 7 of this Article, and no later than the 25th day of the second month of each tax period based on the conclusion to the tax audit report. The conclusion to the tax audit report is drawn up and handed over to the tax payer no later than the 5th day of the second month of the quarter in which the request for refund is submitted.;

 2) within fifty-five working days after the expiration of the last date established by this Code for submitting a tax return to the tax authority, which specifies the requirement to refund the amount of excess tax in accordance with subparagraph 2) paragraph 7 of this article.

 10. The amount of excess tax previously refunded from the budget in accordance with subparagraph 2) paragraph 9 of this Article, in case of non-completion of construction within the time period specified in the draft, is subject to payment by the taxpayer to the budget with penalties for each day from the date of return from the budget to the date of transfer to the budget.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 129. General provisions of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Tax monitoring is carried out by analyzing the financial and economic activities of taxpayers in order to determine their actual tax base, monitor compliance with the tax legislation of the Republic of Kazakhstan and applicable market prices in order to control transfer pricing.

2. Tax monitoring consists of:

1) monitoring of large taxpayers;

2) horizontal monitoring.

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