The income tax treaty and protocol between Kazakhstan and Malaysia, signed on 26 June 2006, entered into force on 27 May 2010. The treaty generally applies in Kazakhstan from 1 January 2011 for withholding taxes and from 1 January 2012 for other taxes. In Malaysia, it applies from 1 January 2010 for petroleum income tax and from 1 January 2011 for other taxes.