Review of the Amendments made to the Tax Code and Administrative Code in 2013

Law On Amendments to Some Legislative Acts of the Republic of Kazakhstan on Taxation.

This Law amended and the Civil Code of the Republic of Kazakhstan, the Code of the Republic of Kazakhstan On Taxes and Other Obligatory Payments to the Budget, No.99-IV dated 10 December 2008 (hereinafter – the Tax Code) and the Code of the Republic of Kazakhstan On Administrative Violations No.155-1 dated 30 January 2001 (hereinafter - the Administrative Code). The Law was enacted on 1 January 2013. Certain amendments enter into force from 1 January 2009 and 1 January 2014.

Below there is an overview of the main amendments made to the Tax and Administrative Codes.

Client Alert Tax Code 2013 English version