Changes to the Decisions
of the Board of the Eurasian
Economic Commission
A number of Decisions of the Board of the Eurasian Economic Commission related to the customs declaration on goods comes into effect on 1 February 2020.
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 (hereinafter – the ‘Convention’).
23.05.2019
Supply of goods, works and services intended for use in production from the territory of the Kyrgyz Republic by a subject that is not a subject of the free economic zones (FEZ) to the subject of the FEZ is subject to VAT at a rate of 0 percent. The law comes into force on January 1, 2019.
15.04.2019
Legal 500 has recently released its annual rankings of international law firms – Legal 500 EMEA 2019.
Multilateral convention to
implement tax treaty related
measures to prevent base erosion
and profit shifting
By the end of June of this year Kazakhstan signed the Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI).
Kazakhstan has ratified the
Convention on avoidance of
double
taxation with Ireland
On 29 December 2017 the Republic of Kazakhstan has ratified the Convention on avoidance of double taxation with Ireland[1] and the Protocol thereto (hereinafter – the ‘Convention’).
Appeal commission considering
appeals on results of tax and
customs audits as well as
notifications on elimination of
violations
Please be advised that on 27 June 2017 the regulation on the Appeal commission of the Ministry of finance of the Republic of Kazakhstan[1], which will be operating from 1 July 2017, was officially published.
23.06.2017
Register of entrepreneurs (hereinafter – the ‘Register’) is a main electronic data source on all types of entrepreneurs. The procedures of maintenance and use of the Register are regulated by the respective rules[1] (hereinafter – the ‘Rules’).
Tax and customs benefits for
EXPO-2017 participants
The Agreement on benefits and exemptions for official participants connected with performance of the International specialized exhibition EXPO-2017 in Astana[1], the Rules on performance of tax obligations by persons entitled to benefits and exemptions in accordance with the Agreement[2], effective 17 June 2017, as well as the Rules on application of special customs procedure[3] provide for separate tax and customs regimes for EXPO-2017 participants.
Clarification of the State revenue
committee on refund procedure of excess value added tax within the
framework of risk management
system
Please be informed that the State revenue committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the ‘Committee’) provided a clarification in its Letter[1] on refund procedure of excess value added tax (hereinafter – ‘VAT’) within the framework of risk management system (hereinafter – ‘RMS’).