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Amendments to Kazakhstan's Tax Code Signed into Law

11 December 2014

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Approved Changes

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Kazakhstan

On 28 November 2014, amendments to Kazakhstan's Tax Code were signed into law. The main amendments include: Supporting documentation will be required In order to deduct tax withheld at source on dividends for corporate tax purposes Non-resident individuals managing resident legal entities, branches or representative offices of non-resident companies conducting business in Kazakhstan are required to apply for a tax ID number for VAT purposes Several amendments are made in regard to agriculture, including: The special tax regime for agricultural producers will not be available for non-residents conducting business in Kazakhstan through a permanent establishment Land tax for agricultural land...