ARTICLE · 07 SEPTEMBER 1995
Taxation in Kazakhstan
KazakhstanAccounting and Audit
The taxation system in Kazakhstan has suffered from a wide variety of taxes and regulations, all of which have been subject to a range of interpretations by different officials.
The new tax code which was issued recently, and largely comes into force on 1 July 1995, should address many of these issues. It reduces the number of taxes and contributions from over 40 to less than 20. The detailed regulations and legislation are however still being prepared, so there is currently considerable uncertainty over how the code will be applied in practice.
The following summary of taxation in Kazakhstan includes the provisions of the new code. The summary is intended for general guidance purposes only and detailed advice should be obtained in respect of the application of the code to particular situations of transactions.
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