Kazakhstan: Tax law amendments generally effective 1 January 2022

Majority of amendments effective as of 1 January 2022

Majority of amendments effective as of 1 January 2022

The president in December 2021 signed legislation to amend the tax law. The majority of the amendments are effective as of 1 January 2022 and concern:

  • Terminology: There are amendments concerning the term “taxpayer passport”—which represents open information about the taxpayer. Other amendments concern the terms “tax mobile application” (intended to provide individuals with information about their tax liabilities); “cash settlements” as including mobile payments; and “merchant ID” (a unique set of characters in the payment system identifying a foreign internet company that receives payments from Kazakh individuals for goods or services).
  • Tax administration: A new form of the state control concerns the turnover of certain goods imported into the Eurasian Economic Union. The amendments also introduce rules regulating the procedures for the control of the imported goods.
  • Tax liabilities: The amendments establish that the tax authorities may grant taxpayers the right to resolve tax obligations in instalments.
  • Value added tax (VAT): The amendments address when exporters of raw materials that convert a percentage of foreign-currency proceeds are allowed input VAT under a simplified procedure.
  • Investment commitment agreement: There is a new provision regulating the procedures for the taxation of investors operating under agreements on investment obligations and providing a tax stability guarantee.

For more information, contact KPMG’s Global Head of International Tax:

Rodney Lawrence | +1 (312) 665 5137 | rlawrence@kpmg.com



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