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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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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On applying a standard tax deduction to income of foreign employees

Aliya Vaisova, Senior Manager of MinTax LLP, in her article tells about applying a deduction in the amount of one minimum wage (hereinafter – MW) to the income of employees who are citizens of foreign countries, when assessing the liabilities for PIT[1] withheld at the source of payment in the RoK[2]. In connection with frequently… Read More

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Important changes in the labour legislation of the RoK

Ulan Batenov, Manager of Legal Department of MinTax LLP, in his article considers some changes introduced to the labor legislation of the Republic of Kazakhstan (RoK) by the RoK Law #321-VІ ZRK dated 4 May 2020. The reason for writing this article, as mentioned in the introduction, were the numerous changes made to the RoK… 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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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

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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

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Changes in the Kazakhstan’s legislation on pension provision

Roman Bykov, Senior Consultant of MinTax LLP in his article tells about some of the changes that have occurred in the legislation of the RoK[1] on pension provision since January 1, 2020. In connection with frequently asked questions regarding the payment of obligatory pension charges (OPC) for individuals who receive income under civil/legal contracts (CL… Read More

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