The right to claim Value Added Tax (VAT) as input tax credit is granted only to taxpayers that are registered for VAT purposes.

If an organization is not registered as a VAT payer, the VAT charged by suppliers of goods, works, and services cannot be claimed as an input tax credit. In such cases, the VAT amount is recognized as part of the organization's expenses and affects its financial results.

It should also be noted that matters related to concluding contracts with suppliers, as well as determining tariffs and preparing cost estimates for the maintenance of the common property of a condominium, are not governed by tax legislation. These issues fall within the scope of civil and housing law and are considered by the competent state authorities within their respective jurisdictions.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1250221?lang=ru