Speakers & Topics
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.