The President of Kazakhstan has signed a Law No. 257-V on 28th November 2014 for introducing amendments to the Tax Code. The following changes will enter into force from 1st January 2015:
- Due to calculate corporate income tax, withholding tax at source on received dividends is deductible if the tax withheld is supported by appropriate documents;
- non-resident legal entities who carries out business in Kazakhstan over a permanent establishment are not permitted to apply the special tax regime for agricultural producers; and
- For keeping the status of taxable persons regarding VAT issues, non-resident individuals who carry out business activities in Kazakhstan must apply for a tax identification number from the tax authorities before 1 January 2015.
