Agreement on the avoidance of double taxation between the Russian Federation and the UAE
We will discuss the key innovations introduced by the DTAA and their tax implications, taking into account the legislation of the Russian Federation and the UAE.
Amendments to Russian tax legislation providing for an increase in the VAT rate and other changes have been approved
On November 28, 2025, Federal Law No. 425-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation, Certain Legislative Acts of the Russian Federation, and the Recognition of Certain Legislative Acts (Certain Provisions of Legislative Acts) of the Russian Federation as No Longer Valid” was adopted.
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New Tax Code of Kazakhstan of 2026. Key changes to CIT and VAT. Changes in payroll. Social contributions under civil-law contracts. PIT deductions
Date & Time
11.12.2025
13:00-14:45 MSK
Language
Russian
Admission
Free
Platform
MS Teams
Nurbol Muzaparov
- Senior Tax Consultant
New Tax Code of the Republic of Kazakhstan from 2026: Key Changes to Corporate Tax and VAT
- Corporate Income Tax:
- Corporate tax rates;
- Advance payments on corporate tax;
- Certain types of income;
- Economic benefits not recognized as income;
- Deductions;
- Reduction of taxable income.
- VAT:
- Registration as a VAT payer;
- Issuing electronic invoices/VAT rates;
- Issuing invoices by VAT payers;
- Procedure for calculating and paying tax;
- Date of turnover/amount of turnover;
- Conditions/dates for claiming VAT refunds.
Irina Tikhomirova
- Team Leader of the Payroll Calculation Team
Legislative changes in 2026 in employee payments
- Progressive rate of personal income tax, taxation features for non-residents;
- Changes in social tax rates and insurance contributions and deductions.
Yulia Nyakova
- Process and Quality Development Manager
Social contributions under civil-law contracts. Personal income tax deductions
- Calculating social contributions under civil-law contracts:
- Calculating social contributions under civil-law contracts;
- Retrospective Amendments (Law No. 208-III);
- New personal income tax deduction for social contributions from civil-law contracts.
- Personal income tax deductions:
- Application of personal income tax deductions in 2025;
- New personal income tax deduction system from 2026.
Increases by 2 times the norms of organizations' expenses for the payment of compensation for the use of employees' personal transport for business trips
Decree No. 417 of the Government of the Russian Federation of April 3, 2024 changed the norms of expenses for compensations to employees of organizations for the use of personal transport for official purposes.
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As of March 15, the list of goods for which the issuance of electronic invoices through the "Virtual Warehouse" module of the IS ESF has been expanded
The list includes a number of petroleum products, petroleum coke, petroleum bitumen and other residues from the processing of crude oil or petroleum products, cyclic alcohols and their halogenated, sulfated, nitrated or nitrosated derivatives, bituminous mixtures based on natural asphalt, natural bitumen, petroleum bitumen, mineral resins or mineral resin pitch.
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As of February 12, 2024, changes to the Tax Code regarding gambling enterprises will come into effect
Bookmaker offices and totalizators must integrate their hardware and software complexes with the information systems of the tax authority for the automated transfer of information.Read more
Taxation of income of foreign organizations and reporting for individual entrepreneurs via the Taxpayer's personal account
Amendments to the Tax Code of the Russian Federation concerning the taxation of income of foreign organizations not related to entrepreneurial activity came into force on January 1, 2024
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From 2024, it is possible to receive more personal income tax deductions in a simplified procedure, and the amount of social deductions has also been increased
Currently, a simplified tax deduction is available:
- on homeownership expenses;
- mortgage interest expense;
- in the amount of funds deposited in an individual investment account (IIA).
Planned changes from the Presidential Address 2023 in terms of tax administration in Kazakhstan
From January 1, 2024, the minimum wage will change from 70,000 to 80,0000 tenge.Read more
Tax law changes effective August 31, 2023
From August 31, 2023, a number of changes in tax legislation come into force, which may affect many taxpayers.Read more