Concerning issuing invoices for payment of penalties on delayed payments

Pursuant to paragraphs 1, 2 of Article 263 of the Tax code[1], an invoice shall be an obligatory document for all VAT payers, unless otherwise established by this Article. Unless otherwise established by this Article, payers of VAT shall be obliged, when carrying out turnovers of selling goods, work, services, to formulate invoices for the… Read More

Specific features of charging social assessments in the EAEU

In her article, S. Sultanova answers a question – whether the entity that is a resident of the Republic of Kazakhstan (RoK) has to charge social assessments in respect of foreign employees who are pensioners and residents of the EAEU countries in which the retirement age is lower than that established in the RoK?