For legal persons, except for subsoil users and legal entities, produc for 2018

2018 TAX CALENDAR for legal entities, other than legal entities who are producers of agricultural products, aquacultural (fishery) products and rural consumer cooperatives Abbreviations: TAXES: 1.1. CDB – Commercial Discovery 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… Read More

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Factory calendar for 2024

Factory Calendar 2024 Article 68 of the Labour Code of the Republic of Kazakhstan (hereinafter – the Code) specifies that normal duration of working hours should not exceed 40 hours in a week. An employment contract may provide for a shorter duration of working time with the same amount of remuneration paid as for the… Read More

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Factory calendar for 2023

Factory Calendar 2023 Article 68 of the Labour Code of the Republic of Kazakhstan (hereinafter – the Code) specifies that normal duration of working hours should not exceed 40 hours in a week. An employment contract may provide for a shorter duration of working time with the same amount of remuneration paid as for the… Read More

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views: 235

Factory calendar for 2022

Factory Calendar 2022 Article 68 of the Labour Code of the Republic of Kazakhstan (hereinafter – the Code) specifies that normal duration of working hours should not exceed 40 hours in a week. An employment contact may provide for a shorter duration of working time with the same amount of remuneration paid as for the… Read More

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Lecture on international taxation at Narkhoz University

On March 18, 2019 Zhuldyz Kalieva, Consultant of the Audit Department of MinTax Audit LLP conducted a lecture in the Kazakh language at Narkhoz University on the subject “International Taxation” for 4th year’s students  of  the “Finance and Statistics” specialty. In the course of her lecture, Zhuldyz covered such issues as: Main changes in international… Read More

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Factory Calendar for 2015

Factory Calendar for 2015 Article 77 of the Labour Code of the Republic of Kazakhstan dated May 15, 2007 (hereinafter – the Code) provides that the normal duration of work shall not exceed 40 hours per week. Labor, collective agreements may provide for fewer working hours with pay as per normal working hours. Code also… Read More

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Factory calendar for 2014

Article 77 of the Labour Code of the Republic of Kazakhstan dated May 15, 2007 (hereinafter – the Code) provides that the normal hours of work shall not exceed 40 hours per week. Labor, collective agreements may provide for fewer working hours with pay as per normal working hours. Code also provides for the establishment… Read More

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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

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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

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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

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