ARTICLE · 24 APRIL 2017

Tax And Customs Laws Update

Signum Law Firm

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On 1 January 2017, the Law of the Republic of Kazakhstan No. 26-VI ЗРК ‘On Amending Certain Legislative Acts of the Republic of Kazakhstan on Taxation and Tax Administration' came into force.

KazakhstanTax

Liza Zhumakhmetova

Gaukhar Kudaibergenova

On 1 January 2017¹, the Law of the Republic of Kazakhstan ('the RK') No. 26-VI ЗРК 'On Amending Certain Legislative Acts of the Republic of Kazakhstan on Taxation and Tax Administration' ('the Law') came into force.

The Law introduced significant changes to Kazakhstan tax and customs laws, which we would like to draw your attention to.

Audit

The total annual income threshold has been increased from 60,000 MCI² to 120,000 MCI for the Kazakhstan resident companies' pre-liquidation audit;
Preliminary tax audit report has been introduced. The Law entitles the taxpayer to present a legitimate objection in writing to the preliminary results of tax audit report.

Individual Income Tax (IIT)

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