The value added tax (hereinafter referred to as the tax for the purposes of this paragraph) paid on goods, works, and services purchased at the expense of the grant funds is subject to refund.:

- the grantee is a state body that is a beneficiary in accordance with the international agreement on the grant to the Republic of Kazakhstan and appoints the contractor, unless otherwise provided by the said international agreement;

-contractor - the person appointed by the grantee for the purpose of implementing the grant.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1223262?lang=kk