Tax Code (Kazakhstan)

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The Tax Code of the Republic of Kazakhstan ( Russian: Налоговый кодекс , "Nalogowyj kodex") is the codified tax law (including the tax procedure and indirect taxes) of the Republic of Kazakhstan .

For VAT (Art. 228–276), a new standard rate of 12% (previously 13%) applies in accordance with Art. 268. The code consists of 688 articles. The Tax Code came into force on January 1, 2009.

Web links

  • Kazakhstan: new tax code - country information sheet "Recht compact Kazakhstan" is on the website of Germany Trade and Invest GmbH (gtai)