Individual Taxation

Individual Taxation

As part of its tax services, the GRATA tax team also specialises in the taxation of individuals. GRATA specialists have experience advising on personal income tax, including the income of individual entrepreneurs derived from Kazakhstan and foreign sources, especially in such issues such as:

• which taxes should be paid;
• applicable tax rates, the possibility of applying the Convention on Avoiding Double Taxation or applying tax exemptions;
• the procedure for preparing and submitting tax report documents;
• the choice of the optimal tax regime for entrepreneurs;
• possible legal consequences in case of violation of tax laws;
• protection and representation of our client’s interests in courts, tax authorities and bodies of law enforcement.

We also have extensive experience advising on matters related to the taxation of incentive programmes for employees (Share Incentive Plans).

Recent Experience:

• providing consultation relating to the  taxation of an employee program for telecommunication, ore mining and tobacco companies;
• advising ore mining companies on the subject of payments of individual income tax for foreign employees;
• analysis of outsourcing of staff agreement for foreign companies regarding  tax risks arising from  income tax of Kazakhstani employees;
• advising American companies concerning taxation income of US citizens in Kazakhstan;
• preparation of a tax report for foreigners on  income received in Kazakhstan;
• advising a major South Korean holding company on the taxation of non-resident individuals carrying out activities in Kazakhstan through concluded labour contracts and their transactions with legal entities located in Kazakhstan;
• advising individuals on the taxation of income derived from offshore jurisdictions;
• advising an international mining company and the largest European bank on an incentive program providing employees with shares and options;
• advising a Belgian IT Company on the taxation of personnel carrying out activities in Kazakhstan.

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