ARTICLE · 05 DECEMBER 1996
Special Economic Zones
KazakhstanAccounting and Audit
On 8 October 1996 a Presidential Edict established a special economic zone in the territory of the city of Kzyl-Orda until the year 2007.
On 9 October 1996 a Presidential Edict established a special economic zone in the territory of the city of Akmola for the period until the year 2010.
Legal entities registered in the special economic zones referred to above shall be subject to a privileged tax regime.
Special Economic Zones shall be under the regime of a free customs zone. Raw materials, equipment and other goods necessary for production that are imported to these Special Economic Zone shall not be subject to import duties and taxes.
Goods entirely manufactured in the territory of Special Economic Zones or processed therein shall not be subject to customs duties if they are either transported outside the Special Economic Zone or exported outside Kazakstan.
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