Обзор Решения Апелляционной Комиссии Министерства Финансов По Налоговому Спору

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.

Central Asia's technological landscape is being rapidly transformed by two flagship innovation ecosystems: Astana Hub in Kazakhstan and IT Park Uzbekistan in Uzbekistan.

Following the publication of Part 1, which outlined the AIFC's governance model, legal framework and company registration processes, this second part continues the discussion...

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...

Effective from 1 January 2026, Kazakhstan's new Tax Code introduces a series of material reforms across the tax and budget framework.

There are 55 Double Taxation Treaties currently in force in Kazakhstan, concluded with foreign states.

On February 6, 2020, the Parliament of Kazakhstan ratified the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting ("MLI").

KZT 2 trillion in planned investment, 53 projects, and more than 51,000 expected new jobs, Alatau City is already attracting significant investment before its special tax regime takes effect.

During court proceedings, tax authorities refuse to present documents that confirm tax assessments based on the confidentiality of such documents and commercial secrets.

On 17 January 2024, the Administrative Collegium of the Supreme Court issued a ruling on a dispute relating to the taxation of Kazakhstan-source....