Tax & Legal Alerts

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No. 3	March 2013	Judicial practice Antimonopoly legislation Primary accounting documentation Licensors in the sphere of industry The Rules on purchase of goods, works and services when conducting operations on subsoil use are amended Changes in Rules of issue of permission to involvement of foreign workers Prudential regulations for the microfinance organizations Requirements for inclusion of the investment project in the list of strategic investment projects are simplified Rules of carrying out public procurements and the Rule of carrying out electronic public procurements are changed Proposed Laws Tax & Legal Alert March 2013 №3 (592 KB)
No. 2	February 2013	Payment of customs duties and taxes with respect to the goods transported in accordance with the customs transit procedure Changes to legislation on Special Economic Zones Changes to legislation on social security Changes to licensing of tobacco products Changes to legislation on investments The Law “On Identity Documents” The quota for foreign workers Proposed changes concerning public private partnerships Amendments to the legislation concerning competition Tax & Legal Alert February 2013 №2 (385 KB)
No.1	January 2013	Amendments in base rates for 2013 Amendments to legislation on taxation Installation of equipment (device) for acceptance of payments using payment cards Amendments to the rules of transfer to the budget, refund (offset) of excessively (mistakenly) paid or overwithheld amounts Approval of tax forms and rules for their completion Approval of the maximum price of the wholesale liquefied hydrocarbons at the domesticmarket Law “On Microfinance Organizations“ Law "On amendments and additions to some legislative acts of the Republic of Kazakhstan on state registration of legal entities and registration of branches and representative offices“ Optimization and automation of socially significant services The Rules for submission of data and information on the operations which are subject of financialmonitoring State share in authorized capital of JSC KazTransOil changed Bill “OnModification and Additions to certain Legislative Acts Concerning Competition” Tax & Legal Alert January 2013 №1 (670 KB)
No.14	November 2012	Amendments to the tax legislation CIT PIT Offset of Foreign Tax VAT Excise duty Signature bonus MET Special tax regime Payments for emission The levy for the placement of outdoor (visual) advertisement Special economic zones Autonomous organizations Second-tier banks Tax & Legal Alert November 2012 №14 (553 KB)
No.13	November 2012	The list of free access TV, radio channels distributed by the national operator Commodity nomenclature of the foreign trade of the Customs Union The rules of adjustment of taxable import within the Customs Union The Rules for classifying a hydrocarbon field (group of fields, part of a field) as low-margin Price limit of wholesale trade of liquefied petroleum gas in the domestic market Standards of state services in the subsoil use area The Rules of calculation of the minimum amount of Kazakhstan personnel to be trained to be included into the terms of the contest for provision of the subsoil use right The national operator on the main oil pipeline Subsoil users’ deductions for social development of regions Draft legislation Amendments to the Law of RK “On the Republican Budget for 2012-2014” The bill «On personal data» Amendments to the Budget Code Simplification of registration/liquidation procedure of legal entities, their branches and representative offices Tax & Legal Alert November 2012 №13 (656 KB)
No.12	November 2012	Filing the last additional calculation of CIT advance payments in 2012 Tax & Legal Alert November 2012 №12 (415 KB)
No.11	October 2012	Appointments New holiday – the seventh of May Installation of equipment for acceptance of payments using payment cards List of goods subject to VAT at zero rate Decreasing coefficient for the set rates of the MET Rules of inclusion of investment projects into the list of strategic investment projects The Instruction on possibility of an individual solely or jointly with other individuals to determine the decisions of one legal entity by virtue of an agreement (supporting documentation) or otherwise Rules on approval of voluntary liquidation of the pension savings fund Draft legislation Amendments to the tax legislation Simplification of registration/liquidation procedure of legal entities and their branches and representative offices Amendments to the Budget Code of the Republic of Kazakhstan A bill on the issues of social security Tax & Legal Alert October 2012 №11 (650 KB)
No.10	September 2012	Deadline and order for publication of financial statements by banks and insurance holdings Rules of preliminary approval of amendments/additions to the statutory documents of insurance (reinsurance) organizations adopted Changes to the requirement on minimumcharter capital amount for obtaining a license to render services on securities market Changes and amendments on issues related to the main trunk pipeline and taxation Changes in classification number of crude oil Amendments relating to the Rules on granting subsurface use rights Draft Law on microfinance organizations Tax & Legal Alert September 2012 №10 (592 KB)
No.9	August 2012	National Bank’s refinancing rate Rules on determination of the price of unstripped and commercial gas, purchased by the national operator in the exercise of state’s pre-emptive right A maximum permissible wholesale price of liquefied petroleum gas in the domestic market Guidelines for calculation of emissions resulting from drilling wells Singapore was excluded from black-listed jurisdictions Forms and rules on declaration of oil products turnover Adjustment of basic land tax rates in Shymkent Launch of automatic cameral control of VAT for the 4th quarter 2011 Rules of registration of immigrants’ passports, immigrants’ internal migration and entrance to certain sights closed for visiting by foreigners Rules of acceptance, registration and review of an application on investment preferences provision Tax & Legal Alert August 2012 №9 (588 KB)
No.8	July 2012	The list of imported goods, on which VAT can be paid via offset method has been changed Rules on determination of market prices of the goods, sold in accordance with production sharing agreements Law aimed at broadening the role of National Bank approved Rules of conducting currency operations National operator in television and radio broadcasting Quotas on permits issuance to foreign employees for 14 priority sites of the Republic in 2012 Rules of conclusion of contract for state geological survey approved Monitoring rules of petroleum products production and realization List of licensors, license form and form for obtainment The Law on making amendments and addition to the laws on transport and maritime trade adopted The law on developing and supporting the agricultural industry Draft laws Tax & Legal Alert July 2012 №8 (470 KB)
No.7	June 2012	National Bank’s refinancing rate Tax reporting forms to be used in 2012; government’s resolutions under the Tax Code that approve rules, forms and changes in connection with VAT and excise taxes Changes to qualification requirements for obtaining a license to render environmental protection services Telecommunication networks interconnection and interaction rules approved List of goods and services purchased as part of public procurement through auctions Gas distribution network accreditation rules Electronic public procurement rules Rules of revision of greenhouse gas emission quotas and replacement of certificates approved Law establishing the legal status of major pipelines passed Threshold amounts of monitored transactions increased No-visa regime for OECD member state Proposed amendments Tax & Legal Alert June 2012 №7 (459 KB)
No.6	May 2012	Payment of VAT on an offset basis Form of obligation to report VAT payable on an offset basis in respect of imported goods New tax application forms Document on the terms of processing of goods List of government services available electronically Changes relating to the exclusion of inconsistencies, omissions and contradictions between provisions of different laws, and provisions giving rise to corruptive crimes Payments and fund transfers rules Rules of immigrants’ entrance to, stay in and departure from Kazakhstan Rules of compulsory periodic attestation of industrial sites for occupational safety compliance Expatriate staffing quota in 2012 Atomic Energy Agency Implementation of the law on minimisation of risks inherent in financial institutions Tax & Legal Alert May 2012 №6 (459)
No.5	April 2012	Singapore Treaty on the Law of Trademarks ratified Oil & Gas Council; list of strategic deposits of natural resources; model contract for the construction and operation of underground facilities for purposes other than exploration and production; petroleum vendors’ use of refining services Forms of documents required under the Tax Code Changes to bank account rules Programme to attract investments and promote special free economic zones through 2014; SEZ Saryarka; List of documents to be enclosed to a SEZ entry application to engage in auxiliary activities Central Registrar of Securities Electronic licenses Bill to simplify registration/liquidation of legal entities Threshold amounts of operations subject to financial monitoring to be increased Tax & Legal Alert April 2012 №5 (368 KB)
No.4	March 2012	Changes to the Labour Code Codes of tax bodies in Kazakhstan Contract for state geological survey Register of SEZ occupants Regulation of production and distribution of oil products; List of socially sensitive fuels; Fuel price ceiling rules Annual rates of fees for the provision of communication services; Rules of provision of communication services Refinancing rate Tax & Legal Alert March 2012 №4 (442 KB)
No.3	March 2012	This special issue highlights the legislative amendments aimed at minimising risks inherent in activities of financial institutions. Tax & Legal Alert March 2012 № 3 (310 KB)
No.2	February 2012	Gas law, support for industrial innovations law, energy efficiency law Changes to public procurement legislation, changes to investing legislation New rules of employment of foreign labor force, quota on employment of expatriate employees in 2012 Regulation of VAT in the Customs Union Rules of recording and monitoring government inspections Rules of keeping accounting records, rules of filing financial reports to the depository Banks’ report on export transactions in gold and silver bullion Standard of public services ‘Registration of foreign currency transactions’ Fuels export ban extended, rules of issuing waybills, lists of formally recognised sources of information about market prices Official refinancing rate Tax & Legal Alert February 2012 № 2 (637 KB)
No.1	January 2012	Implementation of identification numbers postponed New edition of Commodity Classification for Foreign Trade and Unified Customs Tariff adopted by the Customs Union Legislative changes to banking regulations Changes to foreign currency regulations Transaction monitoring forms and rules approved Special economic zones Agency determined to issue certificates of origin for domestic use Sample letter of promise to report VAT on imported goods on an offset basis List of approved sources of information in regard to petroleum market prices Refinancing rate Tax & Legal Alert January 2012 №1 (742 KB)
No.16	October 2011	The Common Economic Area Legislative changes relating to taxation in SEZ; requirements to feasibilitc assessment of a new SEZ; sample application form to register as a SEZ tenant Changes to tax administration Changes to rules of transaction monitoring for TP purposes Changes to procedures for making payments and remittances Changes to the chart of accounts intended for financial organisations dxdNew guidelines on accounting for transactions involving pension assets New list of strategic fields of natural resources Additional preferences to attract strategic investors Tax & Legal Alert October 2011 №16 (497 KB)
No.15	September 2011	A new law on SEZ and changes to related legislation Further increase in export customs duties on oil products Changes to legislation relating to migration, Islamic finance Changes to import VAT exemption rules A list of generally occurring mineral resources; Rules of issuance of permits to build structures in areas beneath which mineral resources occur; Rules of economic assessment of documentation for subsoil projects A new list of organisations subject to monitoring for local content compliance Rules of importation and exportation of precious metals from/to countries outside of the customs union Changes to rules of entrance and stay of aliens in Kazakhstan Cancellation of the order relating to tariffs on oil transportation services Changes to application by courts of legislation concerning administrative violations Obligation to invest in research and development by subsoil users Tax & Legal Alert September 2011 №15 (236 KB)
No.13	August 2011	Overview of amendments to tax legislation. Tax & Legal Alert August 2011 №13 (172 KB)
No.12	August 2011	Overview of amendments introduced to the “Special Considerations in International Taxation” section of the Tax Code. Tax & Legal Alert August 2011 №12 (100 KB)
No.11	July 2011	Ratification of treaties forming part of the CEA legal framework Export customs duty on oil products; ban on exportation of oil products extended Rules of reimbursement of exporters’ costs List of medications that can be imported on a VAT-exempt basis expanded New rules of abandonment of extractive sites Pricing rules for titanium and magnesium approved Standards of public services in the sphere of tax administration Changes to the standard of public services relating to the apostilisation of documents coming from justice authorities Taxpayer certificate for nonresidents Changes to the rules of liquidation of insurance firms Annual reporting forms for special purpose entities approved Tax & Legal Alert July 2011 №11 (204 KB)
No.10	May 2011	Transition to new identification numbers Ratification of treaties forming part of the Customs Union legal framework Tax treaties with Spain and Saudi Arabia Customs duties on exportation of oil products increased Rules for sale of restricted assets of a delinquent taxpayer Amendments to banking legislation Statistical reporting form to disclose trade flows to/from CU member countries Electronic data exchange system for subsoil information launched Draft laws and amendments Possible extension of the ban on exportation of oil products Changes in the National Fund Report Tax & Legal Alert May 2011 №10 (224 KB)
No.9	May 2011	New committees within NBK set up Agreement on joint markets for petroleum and petroleum products, Agreement on access to gas transportation systems in the CEA Patent Law Treaty ratified Authorised body to sell property of delinquent taxpayers designated Procedures for determination and application of market exchange rates revised National marine shipping company designated List of commonly occurring natural resources, special water use permission, ban on exportation of petroleum products extended SEZ Astana-New City expanded Changes to standards of public services relating to migration Proposed amendments to Tax Code, declaration of earnings by all citizens Foreign investors may be required to invest Tax & Legal Alert May 2011 №9 (512 KB)
No.8	April 2011	FSA and RFCA watchdog dissolved A new chart of accounts for banks and mortgage companies; Changes to accounting guidelines for banks The central commission for the exploration and development of mineral resources; interregional commissions for the exploration and development of generally occurring mineral resources Rules for burial of harmful substances and radioactive wastes and for discharge of waste water to the subsoil Changes to tax administration of VAT in respect to goods imported to Kazakhstan from customs union member states Changes to the rules of maintenance of taxpayer tax accounts Additions to the list of goods in respect of which VAT is paid on a set-off basis Postponement of payment or payment by installments of customs duties A list of goods traded on a commodity exchange Tax & Legal Alert April 2011 № 8 (548 KB)
No.7	April 2011	This special issue reminds you about the deadline for making payment of 2010 corporate income tax and compliance deadlines in relation to 2011 CIT advance payments Tax & Legal Alert April 2011 № 7 (356 KB)
No.6	March 2011	A law on state property Regulations adopted under the Subsoil and Subsoil Use Law State commission for reserves of mineral resources set up Methodical recommendations on how to prepare mining work plans Changes to expatriate staffing rules – further information Telephone communication fee rate decreased Refinancing rate of the National Bank of Kazakhstan increased Tax & Legal Alert March 2011 № 6 (604 KB)
No.5	March 2011	This special issue notifies you regarding extension of the deadline for submission of tax returns Tax & Legal Alert March 2011 № 5 (396 KB)
No.4	March 2011	A Law on Mediation A Law on Government Control and Supervision Minerals and extractive industry development programme through 2014 Changes to advance pricing agreement rules Uranium concentrate pricing rules Preemptive right of the Republic of Kazakhstan to purchase mineral resources Representation of government interests in subsoil use contracts by a national company Review of draft subsoil use contracts for legal and regulatory compliance Historical expenditures and the cost of geological information Classifying subsoil use contracts as low profit contracts Employment of expatriates Changes to legislation relating to mortgage lending and protection of rights of consumers of financial services and investors Tax & Legal Alert March 2011 № 4 (612 KB)
No.3	February 2011	New tax reporting forms adopted; proposed changes to the Tax Code; list of major taxpayers subject to monitoring updated Tax treaty with Spain ratified; changes to the tax treaty with the Czech Republic Documents establishing a common economic zone signed; effective dates of resolutions of the Customs Union Commission revised; CIS Economic Court authorized to settle disputes in EAEC; list of imported goods intended for industrial processing; rates of customs duties increased Reporting forms to be filed by subsoil users; subsoil use model contracts; research and development expenditures under subsoil use contracts; gas flaring in the course of petroleum operations Rules for reimbursement of exporters’ costs Alcohols restamping deadline rescheduled; marking of excisable goods Expatriate staffing quota for 2011 Central Bank’s refinancing rate Tax & Legal Alert February 2011 № 3 (296 КВ)
No.2	January 2011	This special issue reminds you of the deadline for filing a declaration of estimated advance payments for corporate income tax (CIT) and its payment Tax & Legal Alert January 2011 № 2 (424 КВ)
No.1	January 2011	This special issue notifies you of the increase of export customs duty on crude oil Tax & Legal Alert January 2011 № 1 (122 КВ)
No.21	December 2010	Amendments to the Tax Code List of companies subject to audits by the governmental bodies in 2011 Reduction of customs duties on export of certain types of oil products Amendments to production and turnover of biofuel New rules for measuring and weighing of oil produced on contract area Working group for direct negotiations in relation to assignment of subsoil use rights to explore and produce minerals Program on attraction of investments, development of special economic areas and promotion of export for the period of 2010-2014 Double Tax Treaties with Armenia, Czech Republic and Spain Customs Union changes Changes in unified budget classification Requirements applicable to tax residence certificate The list of large taxpayers subject to monitoring Draft law on debt collection activity Fiduciary responsibility of the management of JSCs Tax & Legal Alert December 2010 № 21 (1,13 МВ)
No.20	December 2010	PwC Legal Services PwC HR Services Tax & Legal Alert December 2010 № 20 (452 КВ)
No.19	November 2010	Oil and gas sector development program in RK for 2010-2014 Rules for calculating the minimum Kazakh local content in personnel Draft law on state control and supervision Amendments to the instruction on state registration of legal entities, branches and representative offices Draft law on counteraction of illegal seizure of business and property (raid) Tax & Legal Alert November 2010 № 19 (520 KB)
No.18	November 2010	Amendments to the Tax Code Draft Republican Budget for 2011-2013 Memorandum with Italy on exchange of information for tax purposes Convention on temporary import Tax treaty between Kazakhstan and Armenia Rules for write-off of late interest penalty and fine amounts Changes to the Rules for tax account administration Permits for natural and (or) oil and gas flaring Statutory prohibition on export of light distillates, kerosene and gasoil Unification of export customs duty rates for crude oil within the Customs Union territory Exemption of import of certain goods from customs duties Proposal to oblige foreign companies to place part of cash/securities on Kazakhstan bank deposits/stock exchange Tax & Legal Alert November 2010 № 18 (581 КВ)
No.16	October 2010	Customs union regulations VAT reporting Customs clearance of goods Convention on temporary import Toughening of criminal and administrative responsibility for operations in sphere of oil and oil products circulation Information on payment of taxes Universal tax reporting of income by individuals Simplification of tax reporting Tax administration of large taxpayers Proposal on transfer of legal entities state registration to Tax Committee of RK Tax & Legal Alert October № 16 (312 KB)
No.14	September 2010	Draft law introducing amendments to certain legislative acts of RK concerning taxation issues Exclusion of Switzerland from “black list” Instructions on application of risks management system for the purposes of excess VAT refund VAT offset for goods imported to Kazakhstan from the territory of Customs Union member states Commitment on subsequent export of temporarily imported goods, vehicles VAT settlement by non-residents without PE Desk audit/in-house control on VAT for the 3rd quarter of 2009 Amendments to the Rules for tax accounts maintenance Export duty on crude oil Tax & Legal Alert September 2010 № 14 (143 KB)
No.13	August 2010	Customs Union Customs legislation Considerations arising from the entry into force of the Customs Union Customs Code Implementation of the Law of RK “On Investments” Tax reporting Progressive scale of personal income tax rates Electronic procurement of goods and services by subsoil users Tax & Legal Alert August 2010 № 13 (196 KB)
No.12	July 2010	Law of RK “Concerning Subsoil and Subsoil Use” Law of RK “Concerning Amendments to Some Legislative Acts on Customs Regulation and Taxation» Customs duties for importing vehicles by individuals for personal use New budget classification codes New tax form (Form 320.00) Identification numbers Double taxation avoidance agreement between the Republic of Kazakhstan and the Government of Malaysia Refinancing rate Launch of cameral control on value added tax Draft Decree of excluding Switzerland from the list of states with beneficial taxation Tax & Legal Alert July 2010 № 12 (123 KB)
No.11	July 2010	Introduction of Customs Duties om Export of Crude Oil and Oil Products Tax & Legal Alert July 2010 № 11 (115 KB)
No.10	July 2010	Enactment of the Customs Code of the Customs Union Tax & Legal Alert July 2010 № 10 (123 KB)
No.9	June 2010	Law on introduction of changes to certain legislative acts of RK concerning transfer pricing and taxation issues New bank accounts in RK Export customs duties Foreign citizens duration of stay in RK Tax & Legal Alert June 2010 № 9 (164 KB)
No.5	March 2010	Draft changes to the Tax Code related to creating a Customs union Law of RK "On Subsurface and Subsurface use" Updated risk assessment criteria Risk assessment criteria for subsurface use Tax audit checklist List of offshore zones Universal declaring of income Tax & Legal Alert March 2010 № 5 (137 KB)
No.4	March 2010	Changes to the legislation on obligatory and mutual insurance and taxation Simplification of the state registration procedure for legal entities, branches and representative offices Recomendations on the conduction of tax audits of certain taxpayers The rules of determination of the volume of minerals transferred to the Republic of Kazakhstan in kind against tax obligations Suggestion to trasfer PSAs to current tax regime Introduction of amendments to the customs legislation Introduction of changes to tax reporting forms Tax & Legal Alert March 2010 № 4 (156 KB)
No.2	January 2010	Deadline for filing a declaration of estimated advance payments for corporate income tax (CIT) for the 1Q 2010 Tax & Legal Alert January 2010 № 2 (121 KB)
No.1	January 2010	The list of companies subject to the audits by the governmental bodies in 2010 according to the Law on Individual Entrepreneurship Introduction of the Unified customs tariff within Customs union Tax & Legal Alert January 2010 № 1 (158 KB)
No.13	December 2009	Minimal monthly salary (MMS) and monthly calculation index (MCI) Amendments to the Tax Code dated 16 November 2009 Amendments to the Customs Code Customs Union Convention between Japan and the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Tax & Legal Alert December 2009 № 13 (232 KB)