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ΠΡΟΦΙΛ ΣΥΝΑΛΛΑΣΣΟΜΕΝΩΝ ΧΩΡΩΝ
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Taxes - Accounting
Tax rates |
Accounting rules
Tax rates
Consumption taxes
- Nature of the tax
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Value added tax.
- Tax rate
- 12%
- Reduced tax rate
- There are VAT exemptions, particularly for medical products.
- Other consumption taxes
-
Corporate taxes
Tax rate
- Capital gains taxation
- Capital gains are treated as normal income and taxed at the standard corporate tax rate of 20%.
- Main allowable deductions and tax credit
- Tax benefits are granted to companies carrying out their activities in the 4 special economic zones: Astana city, Information Technology park, Aktau sea port and Ontustyk. These benefits concern income tax and can consist of a tax exemption on land and property.
There are tax benefits also for petrochemical industry, companies producing and selling very high value added products as well as for those who have signed investment contracts with the government.
- Other corporate taxes
- Taxes on export of certain products (hides and skins, certain oil products,...) taxes on import of some products.
Individual taxes
Tax rate
| Individual income is taxed at a flat rate |
10% |
- Allowable deductions and tax credit
- Visit the government website .
- Special expatriate tax regime
- A non-resident having a trading activity in Kazakshtan is liable to pay income tax on Kazakh at source after deduction at a rate of 30%.
 We can indicate you which local taxes are applied to your product.
Accounting rules
- Tax year
- The financial year starts from 1st January and ends on 31st December of the same year.
- Accounting standards
- They can be consulted on the address , as well as on the website of Ministry of Finance.
- Accounting regulation bodies
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Ministry of Finance
- Accounting reports
- The accounting balance sheet is presented with shareholder capital and debts as liability, the latter will be broken down into long term and short term debts.
The income statement gives the priority to the referential of total production and classification of expenses per function.
(Russian model).
- Publication requirements
- The law pertaining to companies in the Republic of Kazakhstan encourages companies to post up the operational accounts. The accounts should be established in national currency according to the new Russian accounting plan introduced in January 1992. Accounting should be held as per the standards in force but the companies do not have any obligations for the annual reports, except for financial reports.
- Professional accountancy bodies
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Ministry of Finance gives a list of audit bodies
- Certification and auditing
- There is no formal obligation for the audit, except for registration of daily activity. However, the rights, obligations and qualifications of auditors tend to be more and more specific and subjected to laws and regulations .
- Accounting news
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Website of the Ministry of Finance
Information portal on accounting sector
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