Проблемы Отнесения На Вычеты Расходов По Услугам Перевозки

Foreign contractors participating in major infrastructure projects in Kazakhstan face significant tax, customs and regulatory risks that can materially reduce or eliminate profit margins if not properly addressed. This analysis examines why tax planning must begin before tender submission rather than during contract negotiations, and identifies the principal risks including permanent establishment exposure, withholding tax, VAT...

Kazakhstan's 2026 tax reform, initially intended to address budget deficits through measured revenue increases, has evolved into a comprehensive overhaul that significantly expands the tax and compliance burden on businesses. The reform introduces restrictions on expense deductions for payments to simplified-regime taxpayers, potentially raising effective corporate tax rates far beyond the statutory 20% rate, despite warnings from local experts about the risks of sudden tax increases.

The KazBar Tax Committee presents its third issue of the Tax Review journal, featuring expert contributions on tax administration, judicial practice, international taxation, and the new Tax Code.

Can mediation resolve tax disputes in Kazakhstan? This analysis examines the legal framework, admissibility conditions, and practical applications of mediation agreements between taxpayers and tax authorities. Through nine detailed case studies from Kazakhstani courts, discover how administrative discretion enables flexible dispute resolution, from revoking audit notices to adjusting tax liabilities and establishing procedural timelines.

Hereby we present for your attention a review of judicial practice of the Cassation Court and the Supreme Court in administrative cases, formed as a result of consideration of tax disputes.

В административном судопроизводстве налоговый спор может быть урегулирован, в частности, путем заключения соглашения о медиации.

This article analyses the general procedure for the refund of value added tax ("VAT") in accordance with the Code of the Republic of Kazakhstan dated 25 December 2017 No. 120-VI...

LLP “ASYL enbek” (hereinafter – the “Claimant”) filed an administrative claim against the Tax Department of Almaty region (hereinafter – the “Respondent” or the “Department”)...

В настоящей статье анализируется общеустановленный порядок возврата налога на доб

Tax dispute? Learn how to effectively apply the APC of the Republic of Kazakhstan