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
The use of used spare parts – yes or no?
Ulan Batenov, Manager of Mintax LLP Legal Department, in his article tells about some changes in the Technical Regulations of the Customs Union “On the safety of wheeled vehicles” (TR CU 018/2011). I believe that, first of all, the readers’ eyes were struck by a topic for an article unusual for this site, and in… Read More
The use of used spare parts – yes or no?
Ulan Batenov, Manager of Mintax LLP Legal Department, in his article tells about some changes in the Technical Regulations of the Customs Union “On the safety of wheeled vehicles” (TR CU 018/2011). I believe that, first of all, the readers’ eyes were struck by a topic for an article unusual for this site, and in… Read More
Certain changes in the procedure for issuing consignment notes (CNs) for goods
Roman Bykov, Senior Consultant of MinTax LLP, informs about changes in the procedure for issuing consignment notes for goods. Dear Taxpayers, On 31 March 2020, SRC MF RoK[1] published a Press-release informing that due to the taxpayers’ requests concerning the need to extend a transition period for introducing CNs[2], and also taking into account the… Read More
On clarifications regarding the application of Tax code regulations on the limitation period
Dear taxpayers of the RoK[1]! In connection with frequent appeals regarding amendments made to the RoK Code “On taxes and other mandatory payments” (Tax Code) regarding the statute of limitations, Roman Bykov, Senior consultant of MinTax LLP, comments on this issue in his article. According to the new version of paragraph 2 of Article 48… Read More
For taxpayers perfroming payments with the busget on the basis of STR for 2020
2020 TAX CALENDAR for taxpayers who are carrying out settlements with the Budget on the basis of special tax regimes (STR) Abbreviations: ULT – Uniform land tax; IE – individual entrepreneur; PIT – Personal income tax; CIT – Corporate Income Tax; TC – Code of the RoK “On Taxes and Other Obligatory Payments to the Budget”… Read More
For legal persons, except for subsoil users and legal entities, produc for 2020
2020 TAX CALENDAR for legal entities, other than agricultural producers. Abbreviations: TAXES: 1.1. SB – Subscription bonus; 1.2. LT – Land Tax; 1.3. PIT – Personal income tax; 1.4. CIT – Corporate Income Tax; 1.5. MET – Minerals Extraction Tax; 1.6. ATSU – Alternative Tax on Subsurface Use; 1.7. VAT – Value-Added Tax; 1.8. PT – Property Tax;… Read More
Concerning the support of Kazakhstan’s business in the President’s Address
According to the State of the Nation Address of the President Kasym-Jomart Tokayev dated 2 September 2019 “Constructive Public Dialogue – The Basis of Stability and Prosperity of Kazakhstan”, the state and society are expected to face important socio-economic changes. In particular, the President’s Address proclaims important changes in the sphere of support of micro- and… Read More
Important changes in state purchases in 2019
Saltanat Seilbekova, Consultant of MinTax LLP, in her article considers important changes in the sphere of purchases that took place in 2019. In the beginning of year 2019, some amendments and additions were introduced to RoK[1]legislation regulating the sphere of state purchases, purchases of Samruk Kazyna National Welfare Fund JSC[2] and purchases of subsurface users.… Read More
Alterra сompany
Alterra is an international methodological center, an international online training and development center and an international online exam center. Dear Clients! In order to receive discounts on training from 5% – call the phone number +77473270513. When contacting managers, be sure to indicate that you have learned about online training from a “MinTax” partner. Contacts:Tel.: +77473270513Whatsapp: +77473270513Site: alterrafin.com
Larssen Donoway
In 2008, we concluded the Partnership Agreement with Donoway Assurance, an Estonian Limited Liability Company and a member – company of Larssen Donoway Group of Independent Companies in the Baltics, Ukrain, Russia and Kazakhstan. Donoway Assurance Company is included into Horwath International International Network of Audit and Consulting Companies.For more detailed… Read More
Legal consulting and services on structuring transactions
Presentation of MinTax Group See the Price Policy Download the blank form/questionnaire Provision of legal consulting on matters concerning taxation; Legal consulting in civil, corporate, land and other branches of law; Preparation of recommendations on structuring transactions, considering requirements of the RoK Legislation to exclude or reduce possible legal and economic risks; Drafting agreements, considering… Read More
Representation of interests in court proceedings
Presentation of MinTax Group See the Price Policy Download the blank form/questionnaire Representation of interests in court proceedings on tax, civil disputes and cases concerning administrative violations, including: legal analysis of a case at issue and provision of consultations and recommendation on its appeal in the court or out-of-court settlement; drafting a letter of complaints and… Read More
Services in licensing
Presentation of MinTax Group See the Price Policy Download the blank form/questionnaire Preparation of full package of documents in accordance with the RoK requirements; Representation of interests based on the issued Power of Attorney in case of in-house audit conducted by the RoK Supervisory Agencies in connection with obtaining a license. Please note, that the… Read More
Legal support of Companies activities in the RoK
Presentation of MinTax Group See the Price Policy Download the blank form/questionnaire MinTax Group is pleased to provide comprehensive range of legal services as your legal adviser in the RoK, including, but not limited to: legal consulting and recommendations on civil, corporate, contractual, labour or other legal relations; representation of interests in state bodies and… Read More
IFRS
In accordance with the current RoK legislation on accounting, large business entities and public interest organizations are obliged to prepare financial statements in accordance with the international financial reporting standards (IFRS). Read More
Legal aspects
The name MinTax Group may refer to MinTax LLP, MinTax Audit LLP and to «Premium Solutions» Firm of Attorneys, as well to their structural subdivisions depending on the context. MinTax LLP, MinTax Audit LLP and «Premium Solutions» Firm of Attorneys are companies-partners acting on the basis of the Partnership Agreement and are separate and independent… Read More
Confidentiality
MinTax LLP, MinTax Audit LLP and «Premium Solutions» Firm of Attorneys, as well as their subdivisions (hereinafter – MinTax Group) use generally accepted standards of technical safety for the purpose of protection of the information being presented by visitors of this website from illegal exploitation, loss or misstatement. Only authorized personnel obliged to observe confidentiality… Read More
Organization of Tax Accounting
Presentation of MinTax Group See the Price Policy Services associated with organization of tax accounting, including: elaboration of TAP in accordance with requirements of the Tax Code. Elaboration of TAP is composed of elaboration of its methodological part, which is applied to determine procedure of fulfillment of tax liabilities and elaboration of the forms of… Read More
Agreed – Upon – Procedures (AUP)
Presentation of MinTax Group See the Price Policy Download the blank form/questionnaire An objective of an Agreement on Agreed –upon – Procedures (AUP) is carrying out by an auditor the procedures of audit nature, which have been agreed upon with the auditor, entity and any related third party, as well as presentation of a… Read More
Financial Statements Audit
Presentation of MinTax Group See the Price Policy Download the blank form/questionnaire MinTax provides services in the area of audit of financial statements based on: The RoK Law No.304-I “On Audit Activity” dated 20th November 1998; International Auditing Standards; Code of Ethics adopted by the International Federation of Accountants; In-Company Audit Standards Considering a fact,… Read More
Special Audit
Presentation of MinTax Group See the Price Policy Download the blank form/questionnaire The special audit provides: Services associated with the financial statements audit prepared as per uniform basis of accounting different form International Accounting Standards or national standards; Check up of specified accounts, accounts component or items in financial statements, for example, on payables, inventories,… Read More
