From 1 January 2017 numerous changes to the tax and customs legislation of the Republic of Kazakhstan has become effective.

As it was mentioned in previous tax alerts, the draft of the international Treaty on pension provision for employees of the EEU member-states was approved.

It is also proposed to set a seasonal export duty on fuel oil at 15 Euro per ton during the period from 1 May to 1 September.

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

According to the author's observations, since the introduction of administrative justice in Kazakhstan, the quality of tax dispute resolution has been steadily improving.

In the beginning of 2012, the Subsoil Law was amended with the provisions of subsoil users’ obligation to finance annually scientific research, scientific technical and development works.

Партнер GRATA International Асель Ильясова, Старший юрист Ляззат Жилкибагарова и Младший...

This Client Update covers the key amendments to the laws of the Republic of Kazakhstan ("RK") and various legal developments introduced in November and December 2016, and January 2017.

This Client Update covers the key amendments to the laws of the Republic of Kazakhstan ("RK") and various legal developments introduced in July and August 2016.

This Client Update covers the key amendments to the laws of the Republic of Kazakhstan ("RK") and various legal developments introduced in September and October 2016.

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.

According to the new version of the paragraph 3 article 273 of the Tax Code, excess value added tax confirmed by a tax audit shall be refunded within 155 calendar days from the date a VAT declaration was filed for the tax period in which refund request was made.

In our view, corporate tax practice in Kazakhstan has not significantly changed in the last year.

The state duty is a payment to the budget levied for the performance of legally significant actions, including those related to the issuance of documents...

We hereby present for your attention an overview of the key changes introduced by the new Tax Code.

In this publication, we would like to highlight the most significant changes and innovations in the legislation of the Republic of Kazakhstan in 2021.

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.

02 июля 2024 года был опубликован Закон Республики Казахстан от 01 июля 2024 года № 105-VIII «О внесении

Bankruptcy vs. Liquidation