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  • Article

    New Condition For Dividends Tax Exemption In Respect Of Securities Traded On KASE And AIX

    On 25 December 2024 the Resolution of the Government of the Republic of Kazakhstan No. 1096 dated 21 December 2024 'On amendments to the Resolution of the Government of the Republic of Kazakhstan No. 911...
    KazakhstanTax
    GRATA International
    GRATA International
  • Article

    New Rules On Issue Of Accompanying Notes

    New rules on issue and circulation of accompanying notes in respect of goods were published on 31 December 2019.
    KazakhstanTax
    GRATA International
    GRATA International
  • Article

    Review Of Case Law Of The Cassation Court For Administrative Cases

    LLP “ASYL enbek” (hereinafter – the “Claimant”) filed an administrative claim against the Tax Department of Almaty region (hereinafter – the “Respondent” or the “Department”)...
    KazakhstanTax
    GRATA International
    GRATA International
  • Article

    Tax And Customs Measures To Be Taken By The Government Of Kazakhstan To Implement The President's Instructions

    On 11 January 2022, President of Kazakhstan K.K. Tokayev at a meeting of the Lower house of the Parliament of the Republic of Kazakhstan gave several instructions to the Government, ...
    KazakhstanTax
    GRATA International
    GRATA International
  • Article

    New In Tax Administration: In What Cases Is Personal Appearance Of The CEO Mandatory?

    Amendments have been made to the Kazakhstan's tax legislation in respect to tax administration effective as of 1 January 2016.
    KazakhstanTax
    Dentons
    Dentons
  • Article

    Проблемы Отнесения На Вычеты Расходов По Услугам Перевозки

    Как известно, налогоплательщик, осуществляя свою деятельность, вправе отнести на k
    KazakhstanTax
    GRATA International
    GRATA International
  • Video

    Tax Dispute? Learn How To Effectively Apply The APC Of The Republic Of Kazakhstan (Video)

    Tax dispute? Learn how to effectively apply the APC of the Republic of Kazakhstan
    KazakhstanTax
    KP Disputes
    KP Disputes
  • Article

    Court Practice On Tax Disputes (Primary Accounting Documents – What To Refer To?)

    We would like to share an interesting case on challenging the results of tax audit. The claimant is a taxpayer, and the defendant is the State Revenue Department.
    KazakhstanTax
    Signum Law Firm
    Signum Law Firm
  • Article

    Overview Of Planned Amendments To The Rules For Refunding Excess VAT

    GRATA law firm presents to your attention an overview of the main amendments and additions to the draft order of the Minister of Finance of the Republic of Kazakhstan dated March 19, 2018, № 391...
    KazakhstanTax
    GRATA International
    GRATA International
  • Article

    Review Of The Judicial Practice Of The Supreme Court Of The Republic Of Kazakhstan On The Refund Of Overpaid Non-resident Income Tax On Royalties

    A license agreement was concluded between a company resident in the Netherlands (the "Company") and its branch in Kazakhstan (the "Branch").
    KazakhstanTax
    GRATA International
    GRATA International
  • Article

    Review Of The Regulatory Resolution Of The Supreme Court Of The Republic Of Kazakhstan 'On The Judicial Practice Of Application Of The Tax Law'

    On 27 February 2013 the Supreme Court introduced the Regulatory Resolution 'On the Judicial Practice of Application of the Tax Law', so that the previous regulatory resolution No. 5, dated 23 June 2006, has been repealed.
    KazakhstanTax
    GRATA International
    GRATA International
  • Article

    Investment Tax Credit

    On 1 January 2021, a number of changes in the tax legislation came into force, which are aimed at improving the investment climate.
    KazakhstanTax
    GRATA International
    GRATA International
  • Video

    Dividends And Beneficial Ownership Of Income (Video)

    On February 18, 2026, at the BEPS Academy, Ravil Kassilgov and Rustam Vakhitov analyzed a recent court case on defending the actual right to income when paying dividends to the Netherlands.
    KazakhstanTax
    KP Disputes
    KP Disputes
  • Article

    Legal Alert On Digital Mining

    The Law of the Republic of Kazakhstan "On Amendments to the Code of the Republic of Kazakhstan "On Taxes and Other Obligatory Payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan...
    KazakhstanTax
    Unicase Law Firm
    Unicase Law Firm
  • Article

    Tax Monitoring Of Large Taxpayers In Kazakhstan

    Starting from 2024, Kazakhstan has intensified its tax administration efforts for large businesses through a mechanism known as tax monitoring.
    KazakhstanTax
    KP Disputes
    KP Disputes
  • Article

    Kazakhstan Has Ratified The Convention On Avoidance Of Double Taxation With Cyprus

    On 30 December 2019 the Republic of Kazakhstan has ratified the Convention on avoidance of double taxation with Cyprus and the Protocol thereto...
    WorldwideTax
    GRATA International
    GRATA International
  • Article

    ALERT Of The Amendments To The Regulatory Ruling Of The Supreme Court Of The Republic Of Kazakhstan On Tax Legislation

    The Supreme Court of the Republic of Kazakhstan drafted the amendments to the Regulatory ruling ‘On judicial practice on application of tax legislation' dated 29 June 2017 No. 4
    KazakhstanTax
    GRATA International
    GRATA International
  • Article

    New On VAT Registration In Kazakhstan

    The Tax Code of the Republic of Kazakhstan 'On Taxes and Other Mandatory Payments to Budget' (the Tax Code)...
    KazakhstanTax
    Signum Law Firm
    Signum Law Firm
  • Article

    Changes To The Tax Code Of The Republic Of Kazakhstan

    On 13 December 2023 a number of amendments was introduced to the Code of the Republic of Kazakhstan dated 25 December, 2017...
    KazakhstanTax
    GRATA International
    GRATA International
  • Article

    Налоговые проверки и камеральный контроль в 2026 году (Video)

    15 января 2026 года прошел онлайн-митап совместно с REVERA Kazakhstan и KP Disputes, при поддержке ИС "Параграф" по ито
    KazakhstanTax
    KP Disputes
    KP Disputes

Showing 21–40 of 164 results

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