Pursuant to paragraph 4 of Article 17-1 of the Law of the Republic of Kazakhstan No 480-V ZRK dated 06 April 2016 “On Legal Acts”, the draft Tax code of the Republic of Kazakhstan is placed on the “Open Regulatory Legal Acts” Web portal at https://legalacts.egov.kz/npa/view?id=15096317 and its public discussion is carried out. You have… Read More
Universal declaration. Services for filling out Form 250.00 and submitting it to the tax authority
Dear Ladies and Gentlemen, In accordance with Article 45-1 of the Law of the Republic of Kazakhstan No 121-VI ZRK dated 25 December 2017 “On the Enactment of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget (Tax Code)” a 4-phase Universal Declaration has been introduced in Kazakhstan.… Read More
On shifting the rest days in 2022
In accordance with paragraph 3 of Article 85 of the Labor Code of the Republic of Kazakhstan and for the rational use of working time, the Government of the Republic of Kazakhstan hereby RESOLVED: Days of rest shall be shifted as follows: – from Saturday 5 March 2022 to Monday 7 March 2022; – from… Read More
Certain issues related to deferred VAT
Kairat Uazhanov, Manager of MinTax LLP Tax Department, in his article informs about certain aspects of deferred VAT accounting. Today, for most companies registered for VAT, the correct and timely accounting for deferred VAT is an issue of big importance. The term “Deferred VAT” is not used in the tax legislation and is a consequence read… Read More
Certain issues related to deferred VAT
On transferring holidays in 2022
In accordance with paragraph 3 of Article 85 of the Labor Code of the Republic of Kazakhstan and for the rational use of working time, the Government of the Republic of Kazakhstan hereby RESOLVED: Days of rest shall be transferred as follows: – from Saturday 5 March 2022 to Monday 7 March 2022; –… Read More
Yerlan Galiyev commented on actual legal issues related to slum dwelling
Yerlan Galiyev, Advocate, Ph.D., MTG Independent Partner, gave comments to https://tengrinews.kz/ news portal on actual legal issues related to slum dwelling. The full text is available at: https://tengrinews.kz/kazakhstan_news/nujno-snosit-staryie-kvartalyi-almatyi-iz-za-vethosti-455537/
Yerlan Galiyev’s appearance on Khabar 24 TV channel
On April 20, 2021 the Independent partner, lawyer Yerlan Galiyev spoke in the “Case of Special Importance” program on “Khabar 24” TV channel regarding the issues associated with the donation of real estate and the invalidity of transactions. https://24.kz/ru/tv-projects/delo-osoboj-vazhnosti/item/469217-kak-otets-i-doch-srazhalis-za-polovinu-stolichnoj-kvartiry-delo-osoboj-vazhnosti
About the correctness of applying the “0” correction factor during the period of crisis situations
Laura Satybaldina, Senior Manager of MinTax LLP, in her article considers the issue of the correctness of application by taxpayers of the “0” correction factor which was introduced as a measure to ensure socio-economic stability for the period of the crisis situation in 2020 due to the COVID-19 pandemic read more
About the correctness of applying the “0” correction factor during the period of crisis situations
Laura Satybaldina, Senior Manager of MinTax LLP, in her article considers the issue of the correctness of application by taxpayers of the “0” correction factor which was introduced as a measure to ensure socio-economic stability for the period of the crisis situation in 2020 due to the COVID-19 pandemic. As you may remember, in March… Read More
Check the correctness of CIT assessment
MinTax Group offers a new service for taxpayers of the Republic of Kazakhstan – Express check of correctness of the calculation of the Corporate income tax (CIT). This check will be carried out by us based on the data of companies’ accounting database. Conducting an express check, in our opinion, will allow to solve the… Read More
Yerlan Galiyev commented on the possibility of wearing camouflage clothes
Yerlan Galiyev, Independent partner, Lawyer spoke on Atameken Business TV channel in the Grani (Edges) talk show. During the discussion, Yerlan Galiyev commented on the legal issues of the possibility of using camouflage uniforms by civilians, specific issues of bringing to administrative responsibility, informed when wearing such clothes is permissible. https://youtu.be/2dM4EDOXmX8
Yerlan Galiev against cutting down trees
Yerlan Galiyev – Independent partner, Lawyer spoke on KTK TV channel against cutting down trees. As Yerlan Galiyev said, we should not be indifferent to this. Not only the Government, but also the public (every one of us) must immediately stop such acts when they are identified. Responsibility (not only administrative, criminal, but also civil)… Read More
Yerlan Galiyev took part in the IX Civil Forum organized by the Civil Alliance of Kazakhstan
Yerlan Galiyev – Independent partner, Lawyer took part in the IX Civil Forum organized by the Civil Alliance of Kazakhstan with the support of the Ministry of Information and Social Development. A separate module was devoted to the problems of the legal profession (as an institution of civil society) and their impact on civil society… Read More
Yerlan Galiev spoke with comments on Khabar 24 TV Channel in the “Case of Special Importance” program
Yerlan Galiev, Independent partner, Lawyer spoke on Khabar 24 TV channel with comments on the application of legislation on state registration of real estate transactions and inheritance law in the “Case of Special Importance” program.
Concerning the assessment of Social tax after applying the “0” coefficient
Dear Taxpayers of the RoK[1], In connection with the incoming questions regarding the assessment of Social tax after applying the “0” coefficient when calculating the amounts of social charges payable, we would like to make the following clarifications. The Decree of the RoK Government No. 721 dated October 30, 2020, introduced amendments to the Decree… Read More
Procedure for the presentation of transactions under long-term contracts in the accounting and tax records
In this article, Gaukhar Narbekova, Partner of MinTax Group, Director of the Audit Department, describes the procedure for the presentation of transactions under long-term contracts in the accounting and tax records using an example taken from practical experience in the course of rendering audit and consulting services to organizations providing services to subsoil users. In… Read More
Procedure for the presentation of transactions under long-term contracts in the accounting and tax records
In this article, Gaukhar Narbekova, Partner of MinTax Group, Director of the Audit Department, describes the procedure for the presentation of transactions under long-term contracts in the accounting and tax records using an example taken from practical experience in the course of rendering audit and consulting services to organizations providing services to subsoil users. In… Read More
Certain changes in the procedure for issuing accompanying notes in respect of goods
Dear taxpayers of the Republic of Kazakhstan, According to the Order of the Minister of Finance of the Republic of Kazakhstan #1006 dated 14 October 2020 “On introducing amendments to the Order of the First Deputy Prime-Minister of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan No. 1424 dated… Read More
Changes in the rules and deadlines for implementing the accompanying notes in respect of goods
Dear taxpayers, considering that a mandatory procedure for issuing ANs[1] will be introduced in the nearest future, more and more frequently we are receiving inquiries on how the issue procedure is going to take place and who will be obliged to issue ANs. In this regard, we would like to inform that a draft Order… Read More
Changes in the rules and deadlines for implementing the accompanying notes in respect of goods
Dear taxpayers, considering that a mandatory procedure for issuing ANs[1] will be introduced in the nearest future, more and more frequently we are receiving inquiries on how the issue procedure is going to take place and who will be obliged to issue ANs. In this regard, we would like to inform that a draft Order… Read More
On submitting and obtaining information about an employment contract in a unified system for recording employment contracts
The Order of the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan No. 353 dated September 3, 2020 approved the Rules for submitting and obtaining information about an employment contract in a unified system for recording employment contracts (hereinafter – the “Rules”). According to the Rules, information about newly… Read More
On applying a standard tax deduction to income of foreign employees
Aliya Vaisova, Senior Manager of MinTax LLP, in her article tells about applying a deduction in the amount of one minimum wage (hereinafter – MW) to the income of employees who are citizens of foreign countries, when assessing the liabilities for PIT[1] withheld at the source of payment in the RoK[2]. In connection with frequently… Read More
On applying a standard tax deduction to income of foreign employees
Aliya Vaisova, Senior Manager of MinTax LLP, in her article tells about applying a deduction in the amount of one minimum wage (hereinafter – MW) to the income of employees who are citizens of foreign countries, when assessing the liabilities for PIT[1] withheld at the source of payment in the RoK[2]. In connection with frequently… Read More