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According to the court case materials, in order to confirm that prices of the export sales to the Russian trader were consistent with market prices...
SRC has clarified that where an agreement between parties envisages provision of premiums and bonuses (remuneration) for delivered services (accomplishment of the procurement plan) by a Kazakhstan supplier...
In addition, the Government has recommended that President Nazarbayev postpone consideration of replacement of VAT with Sales Tax for one year.
A joint order of the Minister of Finance and acting Minister of the National Economy effective from 31 December 2015 establishes additional criteria for evaluation of risk (“Criteria”) used to select taxpayers for tax inspection.
In accordance with the Decree of the Government of the Republic of Kazakhstan dated 31 March 2016 No. 173, amendments to the Decree of the Government of the Republic of Kazakhstan as of 13 January 2012 No. 45 on Adoption of the Rules...
The customs authorities issued classification decisions on the goods imported by a taxpayer resulting in the application of a different reclassified HS codes of the Eurasian Economic Union...
New Law of the Republic of Kazakhstan “On Arbitration” (hereinafter -the “Law”) was developed under the instruction of the President to develop a uniform law on arbitration...
In this special edition we are pleased to provide a brief overview of recent court cases won with the support of PwC tax litigation team. Our team assisted clients with the development of arguments, drafting appeals...
The tax authorities challenged deductibility of interest expenses accrued and paid on loan received by the Branch from a Kazakhstan bank.
Many companies became liable to issue electronic invoices on 11 January 2016, as a result of measures taken by the government following Kazakhstan's accession to the WTO in December 2015.
In connection with its accession to the World Trade Organization (WTO) in 2015, Kazakhstan undertook the obligation to control the movement of goods within the EurAsian Economic Union (EAEU)...
A company declared expenses on geological study and preparatory work for extraction of natural resources in the bottom line of the attachment to CIT report.
According to the Decision of the Eurasian Economic Commission #59 dated 14 October 2015, Kazakhstan introduced a List of goods (“listed goods”) to which reduced customs duties are applied upon import to Kazakhstan from third countries.
On 13th of November 2015 amendments to Law “On amnesty of Kazakhstan citizens, repatriates (oralmans), and individuals having Kazakhstan residence permit in connection with Capital Amnesty” ...
The tax authorities disagreed with the company’s classification of assets as long-term which resulted in additional property tax assessments.
In 2015, the President signed the new Civil Procedure Code of the Republic of Kazakhstan ("CPC"), as well as new Entrepreneurial Code of the Republic of Kazakhstan.
Following acceptance of the Tax Plan by the House of Representatives on 18 November, it became clear that the government could not count on a majority in the Senate...
According to the State Revenue Committee, work and services performed by the carriers and other suppliers for a client under a freight–forwarding agreement is not a sales turnover of a freight-forwarding company.
For the last few months, draft forms of tax registers were discussed by the business community and State Revenue Committee.
Presidential Decree No. ПП-2455 of 22 December 2015 revises the rates of certain taxes and introduces some changes to the tax legislation. Below, we describe the most notable changes effective as of 1 January 2016.
A number of legislative changes were introduced by virtue of the Law of the Republic of Uzbekistan No.ЗРУ-391 of 20 August 2015 (Law 391). Below we have summarised some of the most notable ones.
On 11 November the Parliament approved various amendments to tax and customs laws. The amendments have been sent to the President for approval.
In accordance with the Decree of the Government of the Republic of Kazakhstan dated 28 October 2015 No. 844, amendments to the Decree of the Government of the Republic of Kazakhstan as of 13 January 2012 No. 45...
The tax authorities are increasingly focused on the levy for placement of outdoor (visual) advertising (the “Levy”).
One of the services provided by PwC is consulting support during tax and customs reviews, as well as subsequent tax audit appeal to the higher tax authority.
This issue includes commentary on Kazakhstan’s recent accession to the World Trade Organization (WTO) and changes to Eurasia Economic Union (EEU) legislation
Under the 100 steps for institutional reforms, President Nazarbayev spoke about the need to improve the system of indirect including considering replacement of Value Added Tax ("VAT") with Sales Tax.
According to the draft law "On amendments and additions to some legislative acts on declaration of incomes and property of individuals," the introduction of universal declaration is planned from January 2016.
In the program "The 100 concrete steps set out by President Nursultan Nazarbayev to implement the five institutional reforms”, the President of Kazakhstan indicated the need for establishment of separate courts on investment disputes...
Starting from 1 June 2015 the tax authority will start to audit the following, based on an initial risk management analysis...
