Recently, the President signed legislation to make changes to the tax law. Most of the changes effect from 1 January 2022. Some of the amendments are given below:

  • The amendments introduce rules regulating the procedures for the control of the imported goods to the Eurasian Economic Union.
  • According to the amendments, the tax authorities may grant taxpayers the right to resolve tax obligations in instalments.
  • A new VAT amendments are established when exporters of raw materials that convert a percentage of foreign-currency proceeds are allowed input VAT under a simplified procedure.