We hereby offer you a brief overview of some amendments to the RoK¹ legislation on taxation and labor migration entered into force on January 1, 2014.

1. Amendments to the RoK Law “On pension provision in the RoK” dated June 21, 2013 # 105 -V

Law “On amendments to some legislative acts of the RoK on taxation” of December 5, 2013 # 152 –V introduced the following amendments to the Law “On pension provision in the RoK” of June 21, 2013 # 105 -V (hereinafter – the “Law”) on January 1, 2014:

Paragraph 5 of Article 28, “Responsibility for failure to withhold and transfer obligatory pension contributions, obligatory occupational pension contributions” of the Law is stated in the new wording. Namely, the term was specified as follows – “after fifteen working days from the date of delivery of the notice”, after which the tax authority suspends debit transactions on the cash of the agent in the manner prescribed by the RoK Government.

The change in wording of the Law of the above paragraph, namely, the establishment of a certain period of suspension of operations for the agent, the agent is enhanced responsibility for late repayment of the debt formed.

In paragraph 2 of Article 29, “Presentation of information on obligatory pension contributions, obligatory occupational pension contributions” of the Law has been amended, according to which information regarding obligatory pension contributions should not be reflected in the Declaration on PIT² and social tax. Before January 1, 2014, the Law stated that these conditions shall not be reflected in the “assessment “.

Introduction of this amendment optimizes tax services within the information reflected in the Declaration on PIT and social tax

The norm of the law, according to which, the gradual increase in the retirement age for women is provided from January 1, 2018 has also been adopted. Before, this increase should become effective on January 1, 2014.

2 . Amendments to the RoK Law “On the Legal Status of foreigners” of June 19, 1995 # 2337

Law “On amendments to some legislative acts of the RoK on labor migration” of December 10, 2013 # 153 -V the following has introduced the following amendments  to the RoK Law of June 19, 1995 # 2337 “On the legal status of foreigners ” (hereinafter – the “Law”):

Second part of Article 4 “Foreigners who are residents and those temporarily staying in the RoK” of the Law after the word “the exceptions” has been amended by the words “ethnic Kazakhs arrived in the regions identified by the Government for settlement “.”

Article 22 “Entry into the RoK” of the Law, in some cases of ban for a foreigner to enter the RoK has been amended by following paragraphs 7) 8) 11) :

7) if he do not pay penalty for a criminal or administrative offense  imposed on him during a previous stay in the country;

8) if during the previous visit to RoK he do not submit the declaration on PIT when the submission of such a declaration is  provided for by the legislation of the RoK;

11) if he has a disease , which is a contraindication for entry into the RoK .

“Amendments are aimed at improving policies on global controls on foreigners entering the country and health security of the RoK citizens.

Also, applications of persons on the invitation receiving foreigners in the RoK shall not be considered, if within one year prior to the filing such application such persons were prosecuted for failure to timely register the immigrants, register documents giving them the right to stay in the RoK , move within the country and for failure to ensure their departure from the RoK after a certain period of straying in the country. “.

In Part 1 of Article 23, “Departure from the RoK” of the Law, the sentence “Foreigners leave the RoK on the basis of valid foreign passports or equivalent documents in the presence of exit visas issued by the authorized state bodies of the RoK, unless otherwise specified in the Treaty with the country ” has been amended by the words “or the RoK Government “, in order to strengthen the competent services issuing visas for foreign citizens.

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Footnotes:

1 Republic of Kazakhstan.

2 Personal Income Tax.