20.07.2018
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’).
30.06.2017
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’).
07.06.2017
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.
01.06.2017
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’).
30.05.2017
The Decision No. 46 dated 11 May 2017 of the College of the Eurasian economic union introduced changes to the ‘Procedure of introduction of amendments and (or) additions to the declaration on goods’.
07.04.2017
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 dated 29 March 2017 No. КГД-08-2-17021-КГД-7951 regarding issue of electronic invoices prior to enactment of the respective law (hereinafter – the ‘Law’).
Customs Code of the Eurasian
Economic Union
As of today, the Treaty on the Customs Code of the Eurasian Economic Union (hereinafter – the ‘EAEU Customs Code’) is in process of signing. It is expected that the document will come into force not earlier than 29 December 2017.
31.03.2017
Please be informed that the State revenue committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the ‘SRC’) clarified in its letter dated 7 March 2017 No. КГД-06-3-11411-КГД-5981 that an electronic invoice (hereinafter – ‘EI’) may be signed by one of the participants of EI information system (hereinafter – ‘EIIS’): either by (i) a head of the company or by (ii) an authorized person on the basis of an electronic power of attorney (hereinafter – ‘PoA) issued by the company and signed with its electronic signature. I.e., it is not required to sign the same EI by both the head and the chief accountant of the company.