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Key Highlights of Proposed Changes in Kazakhstan’s New Tax Code

  • Proposed changes in the new Tax Code of Kazakhstan aim to modernize and simplify tax administration
  • Introduction of the “e-Tamga” system for VAT payments to enhance transparency and automate VAT refunds
  • Pilot phase for “e-Tamga” implementation to allow businesses to adapt and refine processes
  • Detailed provisions for pilot projects in tax administration, including automated desk tax reviews
  • Proposed changes in notifications from “elimination of violations” to “potential discrepancies” to ease administrative burden on taxpayers
  • Rejection of proposal for excise tax on sugar-sweetened beverages due to projected reduction in production and need to balance economic interests

Source: rtcsuite.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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