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THE TAX SYSTEM OF THE REPUBLIC OF KAZAKHSTAN:
GENERAL INFORMATION



By Bakhytzhan Kadyrov, Lawyer
bkadyrov@mail15.com

JANUARY 2006

INTRODUCTION 7



Customs payments:

Customs duty.
Customs charges -
(1) For customs processing;
(2) For the storage of goods;
(3) For customs accompaniment;

Fees -

(1) For licenses issued by customs authorities of the Republic of Kazakhstan;
(2) For qualification certificate issued to a customs processing specialist.

Payment -

For a preliminary decision.

Stamp duty -

Is a mandatory payment collected for the performance of legally significant actions and/or for the issuance of documents by duly authorized government agencies or officials.
One of the types of a stamp duty is a consular fee which is a type of stamp duty collected by diplomatic missions and consular institutions of the Republic of Kazakhstan from citizens and legal entities of the Republic of Kazakhstan, as well as foreign citizens and stateless persons, and foreign legal entities, for the performance of consular actions and for issuing documents that have legal significance.



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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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