Kazakhstan published a series of laws in the Official Gazette on 26 December 2017 that provide for the implementation of a new Tax Code, as well as other related reform amendments. Some of the main changes are summarized as follows:
Tax Certainty and Fairer Taxpayer Treatment
- To increase tax certainty, significant changes to the tax code, such as new taxes or increased rates, may not be introduced more than once a year and must be adopted by 1 July of the current year with an effective da…