The primary legislative act regulating taxation in the Republic of Kazakhstan is the Law of the President of the Republic of Kazakhstan (previously Edict No. 2235) "Concerning Taxes and Other Payments to the Budget," also known as the "Tax Code." The Tax Code was introduced on the 24th of April 1995 with effect from the 1st of July 1995.
Since enactment, the Tax Code has been repeatedly amended, the most recent of which was dated 5 July 2000 and with force from January 2001. Further changes are likely to be made to the Tax Code during this year.
Kazakhstan is also preparing to introduce a…
