The Kazakhstan State Revenue Committee has issued a release on the exemption from corporate income tax provided under the new Tax Code in respect of income derived from the sale of goods to individuals via e-commerce. The release notes that the exemption applies subject to the following conditions: Registration of transactions for the sale of goods is carried out in electronic form; Payment for the goods is made by bank transfer; The goods are delivered to the buyer (recipient) by the seller or through contracted third parties performing delivery services; Notice is provided to the tax authority no later than...