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

In accordance with the Law "On State Registration of Rights to Immovable Property", all transactions require title documents for the property, such as a sale and purchase agreement or a certificate of inheritance.

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

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.

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...

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

The case described herein is of significant importance for companies encountering the consequences of desk audits in respect of transactions previously challenged before the courts.

A draft of the Joint Order 'On approval of the rules on determination, publication of digital assets value and assets list' (the 'Joint Order') was published on the website of the publicly...

On 11 March 2017, the Law of the Republic of Kazakhstan ('RK') No. 49-VI 'On Amending Certain Legislative Acts of the Republic of Kazakhstan on Improvement of Civil and Bank Laws and Business Conditions'...

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

The Tax Code of the Republic of Kazakhstan 'On Taxes and Other Mandatory Payments to Budget' (the Tax Code)...

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

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

On 18 December 2025, the Senate of the Republic of Kazakhstan approved amendments to the Code "On Subsoil and Subsoil Use" aimed at digitalisation of the sector...

We would like to share an interesting case on claim to pay customs duties. The claimant was an insurance company, and the defendant was the State Revenue Department.

Almost a year ago, Kazakhstan introduced VAT which the foreign companies should pay for goods and services supplied electronically to individuals in Kazakhstan.

Kazakhstan is a developing country currently requiring foreign investments more than ever.

A minimal price for certain types of imported goods is set for the purposes of VAT and excise tax calculation.

The enactment of the new rules on issue of accompanying notes was postponed for the fourth time.

The topic of options in transactions with partnership interests and their enforceability is becoming more and more relevant due to the growth of foreign investments in the country.