Tax legislation of the Republic of Kazakhstan consists of the Tax Code and other normative acts. Taxes that are currently in force on the territory of Kazakhstan:
- Corporative income tax.
- Individual income tax.
- Value added tax.
- Excise.
- Taxes and special dues imposed on earth bowels' users.
- Social tax.
- Land tax.
- Tax on transport vehicles.
- Property tax.
Dues:
- Duty for registration of a legal entity.
- Duty for registration of an individual entrepreneur.
- Duty for registration of the right for real estate and transactions with real estate.
- Duty for registration of radio-electronic and high-frequency facilities.
- Duty for registration of automotive vehicles and trailers.
- Duty for registration of sea, river and small size vessels.
- Duty for registration of civil air crafts.
- Duty for registration of medicines.
- Duty for vehicle passage through the territory of Kazakhstan.
- Duty imposed on auctions.
- License duty for the right to carry out certain kinds of activity.
- Duty for licensing radio-frequency spectrum use by television and radio broadcast organizations.
Payments:
- Payment for land use.
- Payment for surface water source use.
- Payment for environment pollution.
- Payment for fauna use.
- Payment for forest resources use.
- Payment for use of secured natural territories.
- Payment for radio-frequency spectrum use.
- Payment for navigable waterway use.
- Payment for placing of outdoor (visual) advertisement.
- Tax Committee of the Ministry of Finance of Kazakhstan;
- Tax legislation;
- Tax consultations;
- Information portal of the Tax Committee of the Ministry of Finance of Kazakhstan on interchange of e-documents among tax-payers and rating authority in information systems;
- E-forms of tax accounts;
- Integrated tax information system of Kazakhstan;
- Public register of tax-payers and objects of taxation of Kazakhstan.
- Processing of goods outside of customs territory;
- Processing of goods for free circulation;
- Processing of goods on the customs territory;
- Duty free shop;
- Customs warehouse;
- Re-import of goods;
- Release of the goods for the free circulation;
- Temporary import of the goods and vehicles;
- Temporary export of the goods and vehicles;
- Export of goods;
- Re-export of goods;
- Transit of goods;
- Destruction of goods;
- Refusal of goods for the benefit of the state;
- Free customs area;
- Free warehouse;
- Special customs mode.
Useful links:
Customs in Kazakhstan
The customs service of Kazakhstan has been developing and transforming since gaining independence. Currently custom bodies of Kazakhstan are represented by the Customs Control Agency of the Republic of Kazakhstan and its divisions.
The customs modes that are in force on the territory of Republic of Kazakhstan:
Useful links:
.gif){kind=logo}
