Dear Colleagues,

On December 10, 2020, the Law of the Republic of Kazakhstan "On Amendments 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 the Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the budget" (Tax Code)" were adopted. This Law entered into force from January 1, 2021, except for some provisions.

We call your attention to an overview, which outlines the main, in our opinion, amendments to the Tax Code of Kazakhstan.