When purchasing medicines or medical services at a 5% VAT rate, the tax offset will also be carried out at this rate, even if the company's basic VAT rate is 16%, explained the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
As noted, the new Tax Code does not limit the possibility of deducting VAT on purchased goods and services that are used for transactions subject to the standard VAT rate of 16%.
Thus, when purchasing medical services or medicines at a rate of 5% used in activities with a tax rate of 16%, the VAT amount from the electronic invoice at a rate of 5% will be taken into account.
Источник: Казахстанский Фармацевтический Вестник, pharmnews.kz
As noted, the new Tax Code does not limit the possibility of deducting VAT on purchased goods and services that are used for transactions subject to the standard VAT rate of 16%.
Thus, when purchasing medical services or medicines at a rate of 5% used in activities with a tax rate of 16%, the VAT amount from the electronic invoice at a rate of 5% will be taken into account.
Источник: Казахстанский Фармацевтический Вестник, pharmnews.kz
