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To be honest, it wasn't exactly love at first sight. At university, I was more interested in civil law, and my initial career plans were aligned with that field. But circumstances led me to take a position in the tax authorities...

This article covers such sensitive topic as tax exemption of dividends distributed by a Kazakh company in address of its foreign shareholders (participants).

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

Following our previous article on recent developments in Kazakhstan's digital asset regulation, we present an overview of the taxation...

On 3 September 2026, the Ministry of National Economy published a draft law amending the Tax Code for public consultation, which closed on 25 September. The draft is expected to go to the Kurultai. Most of the changes would take effect on 1 January 2027. The draft has not yet been adopted, and its provisions may change before it is.

В настоящее время в Комитете государственных доходов Министерства...

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.

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

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.

Kazakhstan's draft tax law introduces significant changes to tax administration and subsoil taxation, expanding data reporting requirements for banks and marketplaces while postponing the new mineral extraction tax scale for oil until 2030. The amendments would grant tax authorities enhanced automated control capabilities and extend their power to reassess corporate income tax on subsoil expenses throughout contract lifecycles.

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.

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.

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.

The law on the amendments to the Tax Code of the Republic of Kazakhstan was published on 22 December 2022. Below you may find the most significant amendments introduced by this law.

The Republic of Kazakhstan possesses significant reserves of oil and gas, which means the oil and gas industry holds the leading position in the structure of the national economy.