From March 1, 2024 to March 1, 2025 will establish a special procedure for making changes to the Tax Code

Laws of the Republic of Kazakhstan amending the Tax Code in terms of establishing a new tax and (or) payment to the budget, increasing the rate, changing the object of taxation and (or) tax base, increasing the categories of taxpayers (tax agents), abolishing or reducing the deduction or benefit for payment of taxes and payments to the budget, may be adopted no later than July 1 of the current year and put into effect no earlier than January 1 of the year following the year of their adoption.
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New clarifications by the Federal Tax Service on the collection of tax debts owed by an organization from an individual

The Federal Tax Service in letter N D-5-18/23@ from 09.02.2024 formed positions on the order of application of provisions on the recovery of debts of the organization in the amount of tax arrears and penalties from a physical person
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Changes in personal income taxation of payments to remote workers

Since 01.01.2024, payments when an employee performs labor functions remotely under a contract with an employer that is a Russian organization or with a separate subdivision of a foreign organization registered in the territory of the Russian Federation, is recognized as income from sources in the Russian Federation [1]. Such income is subject to personal income tax at the rate of 13% (15% for payments exceeding 5 million rubles per year).
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The law on windfall tax has been passed by the State Duma

For companies whose average profit for 2021 and 2022 turned out to be higher than 1 billion rubles, a tax on super profits is introduced. According to the law, the payment will be 10% of the amount exceeding the profit for 2021-2022 over the indicators for 2018-2019.Read more

Features of Calculation and Payment of Personal Income Tax (PIT) from Rental Income for Employees, including Highly Qualified Specialists

1. "Payment of apartment rent for employees, including Highly Qualified Specialists (as well as non-residents), is generally subject to Personal Income Tax (PIT). It is considered as the employee's income in kind (paragraph 1, clause 2, Article 211 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of Russia dated January 14, 2019, No. 03-04-06/1153, January 23, 2018, No. 03-04-06/3201, January 12, 2018, No. 03-03-06/1/823, October 3, 2017, No. 03-04-06/64421, December 29, 2016, No. 03-04-05/79264).

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Compilation of important news

1. Starting from May 29, 2023, the inspection will determine the allocation of sums of the unified tax payment based on the taxpayer's total liability recorded on the unified tax account in the following sequence:Read more

The ministry finance has updated the tax haven blacklist en kons

The Ministry of Finance has updated the tax haven blacklist

The update was published on June 15, 2023 and comes into force on July 1, 2023. The new version of the blacklist is composed of 91 states (40 before the update) most notably including USA, United Kingdom, Japan, France, Germany, Finland, etc.
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Recognition and taxation of controlled foreign companies

This article is about the status of controlled foreign company, methods of CFC recognition, notices and calculation of CFC profit and how it is accounted for in Russian tax residents’ income.
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Changes in VAT relief for foreign companies in 2021

From 2021 onwards, VAT relief for transfer of exclusive rights as well as rights to use software programs and databases will change as follows.Read more