Tax & Legal Alerts

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 Special edition 10 April 2015
  • Recent trends on transfer pricingmatters

    Tax Dispute Alert Special edition April 2015 (128 KB)

 Special edition April 2015
  • Tax and Customs Dispute Alert – Code on administrative offences

    Tax & Legal Alert Special edition April 2015 (132 KB)

 No. 2 February-March 2015
  • Subsurface use legislation
  • Eurasian Economic Union
  • Tax administration
  • Customs administration
  • International taxation
  • International assignments
  • Other issues

    Tax & Legal Alert February 2015 №2 (424 KB)

 Special edition March 2015 №2
  • Tax Dispute Alert

    Tax & Legal Alert Special edition March 2015 №2 (150 KB)

 Special edition March 2015
  • Tax Dispute Alert

    Tax & Legal Alert Special edition March 2015 (140 KB)

 Special edition February 2015
  • Mutual Agreement between the USA and the Republic of Kazakhstan on Fiscally
    Transparent Entities

    Tax & Legal Alert Special edition February 2015 (124 KB)

 No. 1 January 2015
  • Amendments in subsurface use legislation
  • Amendments to administration of tax appeals
  • New Code on Administrative Offences
  • Outsourcing of tax audits to audit firms during liquidations
  • Tax audits
  • National Chamber of Entrepreneurs
  • List of countries with preferential taxation
  • VAT refundn

    Tax & Legal Alert January 2015 №1 (240 KB)

 No. 9 December 2014
  • Amendments to the tax legislation
  • Amendments on the subsurface use rights
  • Treaty on Eurasian Economic Union
  • Introduction of GAAR
  • Foreign labor
  • Initiatives of the National Chamber of Entrepreneurs
  • Bar-code for foreign tourists

    Tax & Legal Alert December 2014 №9 (2,28 MB)

 Special edition September 2014
  • Tax Dispute Alert - Kazakhstan

    Tax & Legal Alert Special edition September 2014 (124 KB)

 No. 8 August 2014
  • Property legalization
  • The new Customs Code

    Tax & Legal Alert August 2014 №8 (672 KB)

 No. 7 July 2014
  • Property legalization
  • International agreements
  • Restructuring of the Government of Kazakhstan

    Tax & Legal Alert July 2014 №7 (288 KB)

 Special edition August 2014
  • Substance and Transparency

    Tax & Legal Alert Special edition August 2014 (412 KB)

 No. 6 June 2014
  • Investment climate
  • New Codes
  • Other issues

    Tax & Legal Alert June 2014 №6 (1,94 MB)

 Special edition July 2014
  • Service permanent establishment

    Tax & Legal Alert Special edition July 2014 (460 KB)

 No. 5 May 2014
  • Investment climate
  • Customs legislation
  • Special Economic Zones
  • Other issues

    Tax & Legal Alert May 2014 №5 (228 KB)

 No. 4 April 2014
  • Customs issues
  • General
  • Some letters from tax authorities

    Tax & Legal Alert April 2014 №4 (263 KB)

 No. 3 March 2014
  • Customs issues
  • Labor legislation
  • General
  • Some letters from tax authorities

    Tax & Legal Alert March 2014 №3 (353 KB)

 No. 2 February 2014
  • International taxation
  • General
  • Customs legislation
  • Draft laws
  • Some letters fromtax authorities

    Tax & Legal Alert February 2014 №2 (256 KB)

 No. 1 January 2014
  • General
  • Customs Union
  • Subsoil users
  • Some letters from tax authorities

    Tax & Legal Alert January 2014 №1 (281 KB)

 No. 11 November-December 2013
  • General
  • Subsurface Users
  • Customs Union
  • Pension Provision
  • Letters fromthe Tax Authorities
  • Proposed amendments to public procuremen
  • Bankruptcy regulation
  • Labormigration

    Tax & Legal Alert November-December 2013 №11 (778 KB)

 No. 10 October 2013
  • General
  • International Taxation
  • Pension Provision
  • Customs Union
  • Trends
  • Excise Goods
  • Agriculture
  • Some Letters from the Tax

    Tax & Legal Alert October 2013 №10 (388 KB)

 No. 9 September 2013
  • International Taxation
  • Financial Sector
  • Insurance Sector
  • Subsurface Users
  • Customs Union
  • General
  • Draft Laws
  • Other
  • Letter from the Tax Authorities

    Tax & Legal Alert September 2013 №9 (305 KB)

 No. 8 August 2013
  • National Chamber of Entrepreneurs of the Republic of Kazakhstan
  • Changes and amendments to tax administration issues
  • Changes to the Rules on placement on internet resource of depositary of financial statements, stock exchange of information on corporate events, financial statements and audit reports
  • Unified accumulative pension fund
  • Newmember of the Constitutional Council of the Republic of Kazakhstan
  • Agreement on formation of Eurasian Economic Union
  • Vehicle VIN–code

    Tax & Legal Alert August 2013 №8 (128 KB)

 No. 7 July 2013
  • Export of oil products
  • The maximum price of wholesale liquefied hydrocarbons on the domestic market
  • Amendments to the Standard Chart of Accounts for some subjects of financial market of RK
  • Customs duties on goods produced from oil
  • Customs value of goods
  • Some letters of the tax authorities
  • Issues of state procurement

    Tax & Legal Alert July 2013 №7 (144 KB)

 No. 6 June 2013
  • Law “On Pension Provision”
  • Tax application formswere changed
  • Revision of tax benefits
  • Predominance of economic content over the form
  • Incorporation of Nationalmanaging holding “Baiterek”
  • Rules on provision of financial statement by microfinancial organisations
  • Rules of conducting of procurement for constructionof generating installations, newly brought to service
  • Law “On personal data”
  • Proposed laws
    • Draft Law on ratification of Kazakhstan-UAE DTT
    • Issues of a legal status of National chamber of entrepreneurs
    • Senat approved the project of the Law on amendments to normative acts on the issues of implementationof new types of public-private partnership

    Tax & Legal Alert June 2013 №6 (172 KB)

 No. 5 May 2013
  • Amendments to the Rules and terms of issuance of work permits on foreign labor force attraction
  • Quotas and terms of foreign labor force attraction on priority projects in 2013
  • New Rules of issuance, validity and prolongation of visas
  • National standard of financial statement
  • The Rules on purchase of goods, works and services when conducting operations on subsurface use came into effect
  • Amendments to the Rules on state (re)registration of legal entities – participants of the Almaty financial centre
  • Amendments to the legislation concerning support of renewable energy sources
  • The bill on pension coverage
  • Draft of the Law on ratification and amendments to Kazakhstan-Luxemburg DTT

    Tax & Legal Alert May 2013 №5 (502 KB)

No. 4 April 2013
  • VAT refund
  • Customs duties on crude oil
  • Temporary import (export) in the Customs Union
  • Customs value of goods
  • Quota for foreign labor force attraction for the project “Reconstruction and modernization of Atyrau NPZ” in 2013
  • Requirements for shares acquired by banks and bank holdings have been changed
  • Rules of financing of the production control system and the market of agricultural products

    Tax & Legal Alert April 2013 №4 (557 KB)

 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)