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

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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

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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

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The Government adopted the Decree establishing the measures for stabilizing the economy

On 20 April 2020 the Government of the Republic of Kazakhstan adopted and published the Decree No.224 “On Further Measures for Implementing the Edict of the President of the Republic of Kazakhstan No.287 dated 16 March 2020 “On Further Measures for Stabilizing the Economy” on Taxation Issues”, which, in accordance with the Edict of the… Read More

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On Further Measures Aimed at the Economy Stabilization in the Context of Tax Policy

On 27 March 2020 the Government of the RoK[1] issued the Decree No.141 “Concerning Measures for the Implementation of the Presidential Edict No.287 dated 16 March 2020 “On Further Measures Aimed at the Economy Stabilization in the Context of the Tax Policy” (hereinafter  – the “Decree No. 141”), which prescribes the following: For the period… Read More

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State-Owned Companies

Almaty City Development Center, JSC; Almaty Heat Networks, LLP; Center for Electronic Finance, JSC; Damu Entrepreneurship Development Fund, JSC; Directorate of Sports Facilities of Almaty city, LLP; Holding “Kasipkor” NJSC; Hydrogeology and Geoecology Institute named after U. Akhmedsafin, LLP; Kazakh Scientific-Research and Design Institute of Construction and Architecture, JSC; Kazakh Scientific Research and Engineering Institute… Read More

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views: 803

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

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views: 1,916

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

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views: 2,868

Tax obligations related to granting loans to non-residents – related parties

Gaukhar Narbekova, Partner of MinTax Group, Certified Auditor, DipIFR (ACCA), CIPA, CAP, Professional Tax Advisor, Tax Consultant of the RoK[1] in this article considers possible variants of granting a loan by a legal entity – resident of the RoK (hereinafter – RoK Resident)  to its Participant or its related party which are non-residents of the… Read More

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For taxpayers perfroming payments with the busget on the basis of STR for 2019

2019 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; 2017 Tax Code or TC 2017 – means the Code of the RoK “On Taxes… Read More

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views: 1,307