In 2003, Assel graduated from the Kazakh Humanitarian and Law Institute (Almaty, Kazakhstan) with a Bachelor’s degree. In 2009, she received a Master’s Degree in Law from City University (London, UK).
In September 2009, Assel underwent training with the Tax Department of Eversheds International Law Firm (London, UK).
At present, Assel is a Partner and the Head of the Tax and Customs Law Department at GRATA Law Firm, having joined the firm in 2006.
Previously, Assel worked in the Almaty City Tax Authority as a Senior Tax Inspector in charge of legal support of the Tax Committee, including representation of its interests in court.
In 2004, Assel was declared the best officer of the Almaty City Tax Committee and in 2006, the highest performing employee of GRATA Law Firm.
Assel speaks Kazakh, Russian and English.
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Government of the Republic of Kazakhstan adopted a ruling dated 13 February 2017 No. 56 ‘On introduction of changes to the ruling of the Government of the Republic of Kazakhstan dated 21 January 2011 No.24 ‘On approval of rates of customs fees levied by the customs authorities’ establishing the rates of customs fees in Kazakhstan Tenge.
GRATA International law firm provides you with a brief tax alert on main changes and amendments to the Code of the Republic of Kazakhstan on taxes and other obligatory payments to the budget (the Tax Code) effective 2017.
This article is published using “Astana International Financial Centre (AIFC) – The Practitioners Handbook on International Tax” documented by Ambassador SM Soni on 25th May 2016, “The constitutional law of the Republic of Kazakhstan on Astana International Financial Centre” and “Explanatory Note to the issue on the Strategy for the development of the Astana International Financial Centre”.
Please be informed that Kazakhstan and Russia agreed on cancellation of apostilization requirement in respect of documents confirming tax residence.
On 18 May 2016 the Republic of Kazakhstan has ratified the Convention on avoidance of double taxation with the Kingdom of Saudi Arabia  and the Protocol thereto which are in effect since 1 September 2016. Please note that the Convention is applied to income which will be paid starting from 1 January 2017.
On 14 October 2016 the Republic of Kazakhstan has ratified the Convention on avoidance of double taxation with Serbia and the Protocol thereto.
In our view, corporate tax practice in Kazakhstan has not significantly changed in the last year. Tax lawyers were mostly involved in disputes regarding the appeal of additionally accrued taxes on the basis of audit results and less involved in tax consultancy and structuring.
We would like to draw your attention to some important changes in the laws of the Republic of Kazakhstan regarding the country's accession to the World Trade Organization.
ICLG (International Comparative Legal Guide) to: Corporate Tax 2016, 12 edition Author: Assel Ilyassova
JTI Kazakhstan LLP recommends GRATA Law firm as a tax adviser
On 24 April 2015, in Almaty there has been a workshop titled: 'Kazakhstan - Russia: legal aspects of doing business' held by GRATA Law Firm.
Grata Law Firm is ‘held in high regard’ by foreign clients and international law firms, and its large, full-service team.
In 2014, 17 laws were adopted to amend the Code of Kazakhstan 'On Taxes and Other Obligatory Payments to the Budget' (Tax Code). Most of the amendments become effective from 1 January 2015. GRATA Law Firm hereby provides for the brief review of main amendments. For your convenience, amendments introduced to the Tax Code are given in a special table. We value your time and hope that the information provided will be useful for you.
A new Code of the Republic of Kazakhstan 'On Administrative Violations', dated 5 July 2014 and a new Criminal Code of the Republic of Kazakhstan, dated 3 July 2014 entered into force on 1 January 2015.
On 27 February 2013 the Supreme Court introduced the Regulatory Resolution 'On the Judicial Practice of Application of the Tax Law' (hereinafter - the 'Resolution').
Kazakhstan ratified the Double Taxation Treaties signed with the United Arab Emirates and the Grand Duchy of Luxembourg
The seminar explored the various issues in depth and focused on problems that customers often encounter in practice.
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