Kazakhstan Gazettes Law Amending Tax Code

The Kazakh Official Gazette Dec. 20 published Law No. 85-VII 3PK, amending the tax code. The law includes measures: 1) using a monthly calculation index for determining social tax; 2) providing simplified VAT refunds for business entities exporting goods; 3) providing simplified procedures for registration and payment of VAT by foreign companies; 4) introducing a post-payment excise tax for domestic producers of alcoholic beverages; and 5) amending the list of activities for the application of a special tax regime and a single aggregate payment from Jan. 1, 2023. The law enters into force Jan. 1, 2022. [Kazakhstan, Government Legal Database, ...