Kazakhstan: Tax legislative update, amendments | KPMG | GLOBAL

Kazakhstan: Tax legislative update, amendments

Kazakhstan: Tax legislative update, amendments

Amendments and additions to Kazakhstan’s tax law include the following.

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  • A new law introducing taxes and required payments aimed at the gradual implementation of self-sustaining state budgets for towns of regional significance, villages, and rural settlements
  • Amendments to the tax code concerning: (1) value added tax; (2) road traffic and vehicle registration numbers; (3) state education savings system; and (4) electrical power
  • The governments of Kazakhstan and China approved a “governmental resolution” on a tax relief of certain types of income that the China-Kazakhstan Production Capacity Cooperation Fund earns from direct investments in Kazakhstan
  • Renewed tax forms approved by the Ministry of Finance for personal income and social tax declaration and simplified declaration for individual entrepreneurs for 2017
  • The Ministry of Finance approved the rules and deadlines for the provision of preliminary tax audit law to audited taxpayers, submission of written objections against the preliminary tax audit law, and consideration of the objections and the categories of taxpayers subject to the new tax audit procedures
  • State authorities approved new “checklists” for certain types of tax audits
  • A law introduced amendments to a number of legislative acts related to obligatory social medical insurance

 

Read a 2017 report [PDF 740 KB] prepared by the KPMG member firm in Kazakhstan

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