Objectives of Administrative Proceedings in Tax Disputes under the Administrative Procedural and Process-Related CodeWhen the Administrative Procedural and Process-Related Cod...

Article 5. Tasks of administrative procedures and administrative court proceedings Administrative Procedural Procedure Code of the Republic of Kazakhstan 1. The objectives of...

Tasks of administrative legal proceedingsThe task of administrative legal proceedings is the fair, impartial and timely resolution of administrative cases in order to effectiv...

Pre-Trial (Administrative) Appeal Procedure in Tax DisputesAt the beginning of the year, there was a practice whereby the Specialized Interdistrict Administrative Courts (SIAC...

Lawyer Lawyer for tax disputes Land taxSubparagraph 2) Paragraph 2 of Article 374 of the 2008 Tax Code establishes that in the absence of identification documents for a land p...

A lawyer for tax disputes in Almaty, by a court decision in a civil case, does not need to be proved when considering other cases of administrative offenses involving the same...

Making private rulings on tax disputesViolation of Articles 123 of the Tax Code (investment tax preferences), 129 of the CPC (duty of proof)LLP – 1 filed a lawsuit challenging...

Lawyer in Almaty for tax disputes, calculation and timely payment of taxes and other mandatory payments to the budgetPart 1 of Article 292 of the CPC stipulates that, in case...

State duty on tax disputesSubitems 2), 3), 4) of paragraph 1 of Article 610 of the Tax Code determine the amount of the state fee from applications submitted to the court for...

Article 200. Peculiarities of payment of taxes, special, anti-dumping, countervailing duties in respect of foreign goods that have not undergone processing operations, residue...

Article 37. Financing of medical and sanitary care of the Law on Narcotic Drugs, Psychotropic Substances, Their Analogues and Precursors and Measures to Counteract their Illic...

Article 279. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily import...

Article 29. The maintenance and upbringing of a child in educational, medical and other similar institutions of the Law on the Rights of the Child in the Republic of Kazakhsta...

On the ratification of the Agreement on the Principles of Tax Policy in the field of excise taxes on Tobacco Products of the Member States of the Eurasian Economic UnionThe La...

Tax disputes on the recognition of a notification as unfulfilled are accepted by the tax authority only in case of violation by the taxpayer of the form and deadlines for the...

On the recognition of illegal and cancellation of the notification of the results of the audit regarding the calculation of taxes and penaltiesNo.6001-23-00-6ap/1319 dated 11/...

On approval of the notification form on receipt of an application for importation of goods and payment of indirect taxesOrder of the Minister of Finance of the Republic of Kaz...

On ratification of the Convention between the Government of the Republic of Kazakhstan and the Government of the Kingdom of Spain for the Avoidance of Double Taxation and the...

Article 118. General provisions on accounting for the fulfillment of tax obligations and social obligations of the Tax Code of the Republic of Kazakhstan  1. The tax authority...

Commentary to article 246-1. Violation by an audit organization of the procedure for conducting a tax audit, a special-purpose audit of quasi-public sector entities The Code o...

Article 82. The object of taxation of customs duties and taxes and the basis for calculating customs duties and taxes of the Code on Customs Regulation in the Republic of Kaza...

Article 289. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under th...

Article 356. Calculation of corporate income tax withheld at the source of payment of the Tax Code of the Republic of Kazakhstan  Tax agents are required to submit a calculati...

Commentary to article 556. Failure to comply with the requirement of the state revenue body of the Republic of Kazakhstan to pay the amounts of customs duties, taxes, special,...

On amendments and additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code)The Law of the Republic of Kazakhstan dat...

On the signing of the Convention between the Republic of Kazakhstan and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes o...

On the ratification of the Agreement between the Republic of Kazakhstan and the Republic of Tajikistan on the principles of levying indirect taxes on the Export and Import of...

Article 92. Pilot projects to improve the tax administration of the Tax Code of the Republic of Kazakhstan  1. In order to improve tax administration, the tax authorities have...

Article 93. Tax risk management System of the Tax Code of the Republic of Kazakhstan  1. The tax risk management system is a set of measures carried out by a tax authority in...

Article 24. The main purpose and objective of the tax legislation of the Republic of Kazakhstan is the Tax Code of the Republic of Kazakhstan 1. The main purpose of the tax...

Article 81. Notices of the tax authority of the Tax Code of the Republic of Kazakhstan  1. The tax authority notifies the taxpayer (tax agent):  1) the existence of tax arrea...

The cancellation of the notification of the tax authority on the basis of which the penalties were imposed entails a review of the judicial act and the decision of the tax aut...

Article 156. Thematic tax audit of the Tax Code of the Republic of Kazakhstan  1. A thematic tax audit is a tax audit of the fulfillment of a tax obligation for certain types...

According to the Tax Code, tax authorities are obliged, within their competence, to provide explanations and comments on the occurrence, fulfillment and termination of a tax o...

On the ratification of the Convention between the Government of the Republic of Kazakhstan and the Government of the United Arab Emirates for the Avoidance of Double Taxation...

Article 24-1. Obligations of payment organizations to provide information to the authorized body code of the Republic of Kazakhstan on taxes and other mandatory payments to th...

Comment to article 205. Incomplete and/or late payment of non-tax payments and proceeds from the sale of fixed assets to the budget, with the exception of proceeds from relate...

Article 246-1. Violation by an audit organization of the procedure for conducting a tax audit, a special-purpose audit of quasi-public sector entities of the Code of the Repub...

Article 227. The specifics of confirming the provision of security for the fulfillment of the obligation to pay customs duties and taxes during customs transit of the Code on...

Article 54. Tax revenues analysis report Budget Code of the Republic of Kazakhstan 1. Tax revenues shall be tax benefits provided to taxpayers in accordance with the tax legis...

Article 270. Illegal activity in the application of the special tax regime of the Code of the Republic of Kazakhstan on Administrative Offenses 1. The application of a speci...

Article 200. The procedure for appealing actions (inaction) of tax officials of the Tax Code of the Republic of Kazakhstan  Actions (inaction) of tax officials are appealed in...

On invalidation of the act of documentary tax auditNo. 6001-22-00-6ap/2707 dated 07/13/2023Plaintiff: LLP "A"Respondent: Russian State Institution "Department of State Revenue...

Article 74. General provisions on the fulfillment of tax obligations in case of liquidation, reorganization and termination of activities of the Tax Code of the Republic of Ka...

Article 285. Failure by banks and organizations engaged in certain types of banking operations to comply with the obligations established by the tax legislation of the Republi...

On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the United States of America on Improving International Tax Dis...

Online stores get five summer tax holidaysKazakhstani online stores have received five-year tax holidays. This benefit is designed to stimulate businessmen to develop technolo...

Article 271. Enforcement of the obligation to pay customs duties and taxes in respect of goods for personal use of the Customs Code of the Eurasian Economic Union 1. The fulf...

Article 322. Deductions of a taxpayer carrying out insurance activities under insurance (reinsurance) contracts tax code of the Republic of Kazakhstan  1. a taxpayer who is an...

Article 416. General provisions on the tax return of the Tax Code of the Republic of Kazakhstan  1. Individuals submit the following types of tax returns:  1) declaration of i...

Article 15. Implementation and distribution of narcotic Drugs, Psychotropic Substances and Precursors of the Law on Narcotic Drugs, Psychotropic Substances, Their Analogues an...

Article 87. The procedure for handing over a notification of unpaid amounts of customs duties, taxes, penalties, and interest of the Code on Customs Regulation in the Republic...

Tax disputes on recognition as illegal and cancellation of notification of the results of consideration of a taxpayer's (tax agent's) complaint"K" LLP (hereinafter referred to...

Article 33. Medical examination and medical examination of persons abusing narcotic drugs, psychotropic substances, their analogues of the Law on Narcotic Drugs, Psychotropic...

Article 272. Failure to submit tax reports, documents necessary to determine the financial profit of a controlled foreign company, as well as the submission of incomplete, unr...

Article 31-1. The requirement for taxpayers – individual entrepreneurs and legal entities that lease (use) retail facilities, retail outlets in retail facilities, including on...

On the Ratification of the Protocol on the Procedure for the Collection of Indirect Taxes and the Mechanism for Monitoring their Payment in the Export and Import of Goods in t...

Article 471. Failure by local executive bodies, other authorized bodies and authorized persons to fulfill the obligations established by the tax legislation of the Republic of...

Article 277. Evasion from payment of accrued (calculated)amounts of taxes and other mandatory payments to the budget of the Code of the Republic of Kazakhstan on Administrativ...

Jurisdiction of tax disputes in which the investor is a partyAccording to the statistical data of IP "Torelik", the definitions of the specialized judicial board of the Suprem...

Collection of tax fees from a legal entity Article 30 of the Civil Procedure Code of the Republic of Kazakhstan (hereinafter-CPC) stipulates that specialized inter-distr...

On declaring illegal and canceling the notification of the results of consideration of the taxpayer's (tax agent's) complaint against the notification of the audit resultsNo.6...

Article 88. The emergence and termination of the obligation to pay customs duties and taxes in case of illegal movement of goods across the customs border of the Eurasian Econ...

On Ratification of the Protocol on Amendments and Additions to the Agreement on Certain Issues of Providing Security for the Payment of Customs Duties and Taxes in Respect of...

On ratification of the protocol on amendments to the agreement on the principles of collection of indirect taxes in the export and import of goods, performance of works, provi...

On approval of the agreement between the Republic of Kazakhstan and the Republic of Tajikistan on preventing double taxation of income and property (capital) and preventing ta...

On the ratification of the Convention between the Government of the Republic of Kazakhstan and the Government of the Republic of Armenia on the Avoidance of Double Taxation an...

On recognition as illegal and cancellation of the order to conduct an unscheduled thematic tax auditNo. 6001-24-00-6ap/2263 (2) dated March 06, 2025Plaintiff: T LLPRespondent:...

On Ratification of the Protocol between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on Amendments and Additions to the Agreement...

Article 713. Procedure for applying an international treaty on partial exemption from taxation of net income of a non-resident from activities in the Republic of Kazakhstan th...

Article 244. Evasion of a citizen from paying taxes and (or) other mandatory payments to the budget The Criminal Code of the Republic of Kazakhstan, the Criminal Code of the R...

Article 99. The use of a bank guarantee as security for the fulfillment of the obligation to pay customs duties and taxes of the Code on Customs Regulation in the Republic of...

Commentary to article 471. Failure by local executive bodies and other authorized state bodies to comply with the obligations established by the tax legislation of the Republi...

On recognition as illegal and cancellation of the notification of repayment of tax arrears.No.6001-23-00-6ap/224 dated 08/01/2023Plaintiff: MG LLPDefendants: RSU "State Revenu...

Recognition of illegal and cancellation of notification of the results of the tax audit of the DGDThe recognition of illegal and cancellation of the notification of the result...

Abuse of the rights of a proxy representative to receive income without paying appropriate taxesBy virtue of part six of Article 109 of the CPC, a copy of the judicial act is...

Article 216. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods plac...

Article 217. The specifics of calculating and paying import customs duties, taxes, special, anti-dumping, countervailing duties when placing goods placed under the free wareho...

Article 209. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under th...

On the ratification of the Convention between the Government of the Republic of Kazakhstan and the Government of the Republic of Poland on the Elimination of Double Taxation a...

On the recognition of illegal claims for payment of due amounts of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest.No.6001-22-00-6...

Commentary to article 474. Carrying out certain actions by bodies (organizations) authorized by the state without collecting taxes and other mandatory payments to the budget,...

Article 287. Non-fulfillment of obligations established by the tax legislation of the Republic of Kazakhstan by taxpayers when exporting and importing goods, performing works,...

Refund of value added tax (VAT) to exporters In any financial model, especially for large enterprises, a lot of attention is paid to cash flow, of which VAT refund is a part....

Article 10-1. Determination of the market price and adjustment of taxable objects and (or) objects related to taxation in certain cases of the Transfer Pricing Law 1. Subject...

Article 3. Concepts related to subjects of tax relationsThe Tax Code of the Republic of Kazakhstan Қазақстан Республикасының Салық кодексі Concepts related to subjects of tax...

Commentary to article 270. Illegal activity in the application of a special tax regime The Code of the Republic of Kazakhstan on Administrative Offences 1. The application o...

Article 408. Income in the form of gratuitously received property from persons who are not tax agents of the Tax Code of the Republic of Kazakhstan  Income in the form of grat...

Article 101. General provisions of the Tax Code of the Republic of Kazakhstan 1. An overpaid (recovered) amount of tax (with the exception of value added tax), payment to the...