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THE TAX SYSTEM OF THE REPUBLIC OF KAZAKHSTAN:
GENERAL INFORMATION



By Bakhytzhan Kadyrov, Lawyer
bkadyrov@mail15.com

JANUARY 2006

Part 2



Individual income tax -

Payers: Individuals who have objects of taxation; there are some special provisions for nonresident individuals.

Objects of taxation:
  1. Income taxed at the source of payment;
  2. Income not taxed at the source of payment.
Tax rates: from 5 to 20 per cent depending on gross annual income.

Value-added tax -

Payers:
  1. Following persons who have registered for the value-added tax in the Republic of Kazakhstan: individual entrepreneurs, legal entities, with the exception of government institutions, nonresident doing business in the Republic of Kazakhstan through a permanent establishment;
  2. Structural subdivisions of the legal entity recognized as independent payers of the value-added tax;
  3. Payers of the value-added tax on imported goods are persons who import these goods onto the territory of the Republic of Kazakhstan in accordance with the customs legislation of the Republic of Kazakhstan.
Objects of taxation:
  1. Taxable turnover
  2. Taxable imports
Tax rates: 15 per cent.

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Kazakhstan: Taxes Introduction | Kazakhstan: Individual income tax | Kazakhstan: Excise taxes | Kazakhstan: Social tax | Kazakhstan: Fees | Kazakhstan: Charges | Kazakhstan: Customs Payments | Kazakhstan: Additional Information


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