Publications

In line with GRATA Law Firm’s practice of keeping clients informed of important legal developments that may influence their business, we would like to draw your attention to the recent changes in procurement rules of Samruk-Kazyna JSC.

Oil & Gas Comparative Guide provides an overview of some of the key points of law and practice.

At present, the Parliament of the Republic of Kazakhstan considers a law on ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the United States of America to improve international tax compliance dated 11 September 2017

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, including to work out the issue of additional budget revenues, as well as to develop a new Concept of investment policy

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

Over the last years, the technology industry has been actively developing in our country, including in the telecommunication field. Moreover, in connection with the COVID-19 pandemic and the employee transition to a distant work mode, the need to provide high-quality Internet to the population of Kazakhstan has increased.

This article provides a brief overview of the essence and the payment procedure of the so-called offshore tax in Kazakhstan.

When dealing with foreign markets, companies interact with companies from different territories, including those from offshore jurisdictions. Many countries have approved their own list of such zones.

A minimal price for certain types of imported goods is set for the purposes of VAT and excise tax calculation.
Thus, on 27 September 2021 a draft of the Order of the Minister of trade and integration of the Republic of Kazakhstan "On approval of the application rules on minimal price level for certain types of goods, imported from the member-states of the Eurasian economic union to the Republic of Kazakhstan, for the purposes of cost determination in respect of the purchased goods" (hereinafter – the “Rules”) was published on the website of the Ministry of trade and integration of Kazakhstan.

At present, a draft of the new rules on implementation of extended producer/importer obligations (hereinafter - the "New Rules"), which, presumably, will replace the existing ones (hereinafter - the "Current Rules"), is under public discussion.