Kazakhstan Gazettes Law Amending Tax Code

The Kazakhstani Official Gazette Dec. 12 published Law No. 45-VIII ZRK, amending the tax code. The law includes measures: 1) amending the deadlines for fulfilling the tax obligation to pay taxes, state duties, and fees; 2) submitting the declaration of assets and liabilities at the place of residence by no later than Sept. 15 of the current year in which the obligation to submit the declaration arises; 3) exempting the turnover on the sale of digital assets from VAT; 4) providing the procedure for calculation, withholding, and payment of individual income tax from a lump-sum pension payment; 5) submitting the ...