The State Revenue Authority declared on April 25, 2018, about the introduction of a three-level method to transfer pricing documentation. The Kazakh President, signed a series of laws, including Law 122-VI on 25 December 2017 regarding transfer pricing documentation and transfer pricing reporting system. The provisions of the Law according to the Master File and Local File will come into force from January 1, 2019.
PGA Highlights: April 2018
Related Posts

Kazakhstan proposes delaying solid minerals royalties to 2029
Kazakhstan’s Ministry of Industry and Construction proposed deferring the introduction of royalties on solid minerals
Read More
Kazakhstan consults draft law proposing 100% CIT reduction for Investment Agreements
Kazakhstan's Ministry of National Economy has opened a public consultation on a draft law proposing amendments and
Read More
Kazakhstan: National Bank cuts base rate
Kazakhstan’s National Bank cut its base rate to 16.25% on 4 September 2026, with an interest rate corridor of ±1
Read More
Hong Kong, Kazakhstan to begin first round of tax treaty negotiations
The Hong Kong Inland Revenue Department (IRD) announced in an update that Hong Kong and Kazakhstan will hold their
Read More
Kazakhstan lowers base rate used to calculate late payment interest
The National Bank of Kazakhstan (NBK) has reduced its base rate to 16.75%, with a corridor of 15.75%–17.75%,
Read More
Kazakhstan consults tax code reform package on investment climate, administration simplification
Kazakhstan has launched a public consultation on 2 July 2026, on a package of amendments to the Tax Code of the
Read More