The list of imported goods subject to the VAT credit method has been amended
The List of imported goods for which VAT is paid by the offset method includes goods, the production of which does not exist in the territory of the Republic of Kazakhstan,Read more
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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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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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
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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