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
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
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
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
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
Concerning amendments to the Rules of procurement for state-owned enterprises
According to the Order of the First Deputy Prime Minister of the RoK[1] – Minister of Finance of the RoK No.352 dated 4 April 2020, amendments and additions were made to the Order of the First Deputy Prime Minister of the RoK – Minister of Finance of the RoK No.1201 dated 31 October 2019 “On… Read More
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
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
Important aspects of goods conformity certification
Ulan Batenov, Manager of Legal Department of Mintax LLP, in his article informs about certain amendments in the regulatory legal acts of the Republic of Kazakhstan on conformity certification issues. This article addresses the changes made to the Rules for suspension or cancellation of the issued certificates of conformity or the registration of conformity declarations… Read More
Important aspects of goods conformity certification
Ulan Batenov, Manager of Legal Department of Mintax LLP, in his article informs about certain amendments in the regulatory legal acts of the Republic of Kazakhstan on conformity certification issues. This article addresses the changes made to the Rules for suspension or cancellation of the issued certificates of conformity or the registration of conformity declarations… Read More
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
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
In-house supervision: important innovations in the tax legislation
From 1 January 2020, amendments to the Code of the Republic of Kazakhstan #120-VI ZRK dated 25 December 2017 “On Taxes and Other Obligatory Payments to the Budget ”(Tax Code) became effective in respect of an in-house supervision. As it is known, Article 96 of the Tax Code, which regulates in-house supervision issues, contained a… Read More
In-house supervision: important innovations in the tax legislation
From 1 January 2020, amendments to the Code of the Republic of Kazakhstan #120-VI ZRK dated 25 December 2017 “On Taxes and Other Obligatory Payments to the Budget ”(Tax Code) became effective in respect of an in-house supervision. As it is known, Article 96 of the Tax Code, which regulates in-house supervision issues, contained a… 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
Important changes in the RoK legislation on state procurement
Saltanat Seilbekova, Consultant of MinTax Group, in her article comments on the most important amendments and additions that took place in September 2019 in RoK legislation on state procurement. Significant amendments and additions were introduced to the Rules of carrying out state purchases approved by Order of the RoK Minister of Finance #648 dated 11… Read More
Important changes in the RoK legislation on state procurement
Saltanat Seilbekova, Consultant of MinTax Group, in her article comments on the most important amendments and additions that took place in September 2019 in RoK legislation on state procurement. Significant amendments and additions were introduced to the Rules of carrying out state purchases approved by Order of the RoK Minister of Finance #648 dated 11… Read More
Вопросы / ответы
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
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
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
External quality control passed successfully
The “College of Auditors” accredited professional audit organization has conducted an external quality control at MinTax Audit LLP to check whether, in auditing financial statements, it complies with: – applicable legislation of the Republic of Kazakhstan; – International Standards on Auditing (ISA) and the IFAC International Standard for Quality Control No. 1; – Code of… Read More
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
