2018 Tax Code

Abstract

This note reviews the new Tax Code introduced in Kazakhstan effective 1 January 2018, which includes provisions on online retail trading, subsoil use, taxpayer diligence, introducing amendments to the Tax Code, information exchange, the statute of limitations, deferral of taxes and payment of taxes by way of instalments, forced liquidation of taxpayers, horizontal monitoring, tax audits, income tax, corporate tax, VAT and the taxation of non-residents.