OVERVIEW OF THE MAIN CHANGES OF THE TAX LEGISLATION OF KAZAKHSTAN

Dear Readers,

In this issue of our newsletter, we offer you an overview of the main amendments to the Kazakhstan Tax Code entering into force in different periods, mainly from 2022. In preparing this newsletter we used the following legislative acts:

• The Law of the Republic of Kazakhstan No. 382-VI "On Amendments and additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan "On Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the budget" (Tax Code)" dated December 10, 2020 (hereinafter “The Law dd 10 Dec 2020”);
• The Law of the Republic of Kazakhstan No. 402-VI "On Amendments and additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan "On Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the budget" (Tax Code)" on environmental issues dated January 2, 2021 (hereinafter “The Law dd 2 Jan 2021”);
• The Law of the Republic of Kazakhstan No. 53-VII "On Amendments and additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan "On Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the budget" (Tax Code)" dated June 24, 2021 (hereinafter “The Law dd 24 Jun 2021”);
• The Law of the Republic of Kazakhstan No. 85-VII "On Amendments and additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan "On Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the budget" (Tax Code)" dated December 20, 2021 (hereinafter “The Law dd 20 Dec 2021”).

Please feel free to contact us if you have any questions or need any additional information, we would be happy to assist.*