We offer our skills and experience in the following areas:
- tax planning;
- tax compliance;
- investment contracts;
- VAT refunds;
- taxation of subsoil users;
- transfer pricing;
- taxation of non-residents;
- tax litigation;
- customs.
Tax advice is a reliable way to protect your interests. Having applied to GRATA for legal advice in the field of taxation, you can be sure that you will receive a competent solution to your problem and will come out the winner in any tax dispute.
Tax planning
Tax planning and tax optimisation are essential not only for newly-founded but also well-established businesses, especially during expansion or a change of activity. GRATA's services in this field aim to help reduce our clients' tax burdens by legal means of restructuring, developing an effective internal tax accounting system and applying tax preferences.
We provide our clients with professional advice on selecting the type of business, tax regime, tax optimisation for transactions, and the minimisation of tax risks.
Tax compliance
To prevent violations of tax law, our experts will provide consultancy for observing and fulfilling tax obligations, including issues of the registration, conducting tax accountancy, drafting and submitting of tax reports, calculating and paying taxes, and many other issues of tax legislation.
Together with the auditing company «GRATA Audit», we will carry out a complete tax and legal analysis of our client's activities, including:
- correct accounting and tax accounting, and also the formation of the tax base;
- observance of regulations for the drafting and deadlines of submitting tax reports;
- complete and correct calculation, and on deadline payment, of taxes and other obligatory payments to the State;
- assessment of the risks, recommendations for their prevention and elimination, and also opportunities for tax planning and optimisation.
Investment contract
To create a favourable investment climate, the Republic of Kazakhstan's legislation grants tax preferences and eliminates customs payments for investment projects in the priority sectors of the economy.
We provide qualified advice on preparing and drafting the documentation necessary for signing an investment contract with the authorities.
VAT refunds
Under the tax laws of the Republic of Kazakhstan, export goods assessed by value-added tax (VAT) at zero percent are entitled to VAT refunds. The VAT refund process is complex and burdensome, requiring a complete set of documentation and obligatory tax inspections of the applicant and its suppliers.
Our firm's highly-qualified experts will help perform all the administrative procedures for VAT refunds, including:
- preparing and checking that the documentation necessary for VAT refunds conforms to tax law requirements;
- providing recommendations for determining the amount submitted for refunding;
- protecting our clients' interests during tax inspections.
Taxation of subsoil users
The specific and complex nature of the tax regimes stipulated in subsoil usage contracts and production-sharing agreements cause serious problems for their application. GRATA lawyers are well informed on issues of contract-based tax stability, the calculation and payment of taxes and special charges by subsoil users (excess profit tax, royalties, bonuses and additional payments by subsoil users in production-sharing agreements), and exemptions from taxes and customs duties. We will help you to understand the subtleties of the tax laws of the last years, now applied to the activities of the majority of subsoil users in Kazakhstan.
Transfer pricing
Taking into account the State's special attention to issues of transfer pricing, the validation of prices applied to international business transactions becomes an important concern. However, resolving disputes in this field is complicated by the ambiguous system for finding an exact market price and by the significant tax consequences, both in Kazakhstan and abroad.
GRATA will help you manage the tax risks associated with transfer pricing, and appeal the results of tax inspections. Our experts will develop and introduce a strategy to reduce your tax burden by using the mechanism of transfer pricing, based on the requirements of current laws. Using the data of our client and international news agencies, we will confirm the reliability of the price to be used in the deal.
Taxation of non-residents
The complexity of international tax law and the specific taxation of Kazakhstan's non-residents gives rise to a sea of questions, all of which can be fully answered by GRATA lawyers.
We will advise non-residents on permanent establishment in Kazakhstan and avoiding double taxation, and we will help refund income tax and open a bank deposit account.
Tax litigation
Due to the ambiguity of Kazakhstan's tax laws, many tax disputes appear particularly difficult to resolve.
GRATA has won numerous disputes, in particular in the following categories:
- appeals against the actions and negligence of tax bodies;
- appeals against the results of tax inspections;
- appeals against the administrative decisions of tax authorities.
Moreover, we represent our clients during inspections conducted by law-enforcement bodies and the Office of Public Prosecutor.
Customs
When engaged in foreign trade, a company constantly faces issues concerning the application of customs legislation, especially regarding the payment of customs taxes and payments, customs regimes and privileges. Our advisers will help resolve any customs problems and optimise customs burdens.
