VAT Refund from the State Budget

VAT Refund from the State Budget

GRATA also provides services related to the protection and representation of the interests of clients in disputes relating to the refusal of tax authorities to refund VAT already paid in the budget. As part of this service, our tax professionals will be glad to help:

• prepare and assess documents on their compliance to tax legislation;
• collect evidence required for the VAT refund;
• prepare recommendations to determine the VAT amount that should be refunded;
• represent and protect the interests of our client during the tax audit;
• contest illegal actions made in the refusal to refund.

Recent Experience:

• VAT refund for company-subsurface users amounting to  1.9 billion tenge;
• VAT refund for  an  export company, which works in the sphere of uranium extraction to the amount of 300 million tenge;
• successful representing in court the interests of a subsoil user against the refusal on the part of the tax authorities to refund over 100 million tenge in VAT; representing the interests of subsoil users in disputes regarding the refusal of tax authorities to confirm the refundable VAT at the zero rate.

Publications:

• Practical Recommendations for VAT Refunds