Kazakhstan: Tax Alert - December 2015


1. Regarding the Law of the Republic of Kazakhstan (further - the "RoK") "On Republican budget for 2016-2018"

By the Law of the RoK "On Republican budget for 2016 2018" №426 V dated November 30, 2015 the following indicators were set:

  • minimum salary 22 859 tenge;
  • basic state pension amount 11 965 tenge;
  • minimum pension payment 25 854 tenge;
  • monthly calculated index (further "MCI") 2 121 tenge.

The changes become effective from January 1, 2016.

2. Regarding approval of the form of declaration on property legalization

By the Order №593 dated November 27, 2015, Minister of Finance of the RoK approved the form of declaration on property legalization and its filing rules, to be submitted by oralmans and individuals who have permanent residence.

As such, the declaration on legalization of property consists of the declaration and attachment, aimed to reflect detailed information on property to be legalized.

Further, the attachment to the declaration should be prepared in a mandatory manner while filing the lines in the declaration, which demand disclosure of the corresponding indicators and shall not be maid due to absence of data to be reported.

The Order becomes effective after 10 calendar days from its first official publication from January 2, 2016.

3. Regarding introduction of a new tax for Kazakhstani producers

In accordance with the Law of the RoK "On amendments and additions to certain legislative acts of the RoK on issues of industrial and innovation policy" dated September 17, 2015 (further the "Law"), from January 1, 2016 a new monopoly structure single operator for extended obligations of manufacturers (further "EOM") is created.

According to the Law, EOM will charge Kazakhstani producers and importers sum totaled to 1.5% from the products produced for garbage collection, transportation, processing and neutralization, as well as disposal of waste.

The following changes are aimed to involve producers and importers in the works connected to waste disposal and recycling.

However, business representatives noted that creation of a single operator EOM violates the existing legislation and basic principles of competition.

In connection with that, entrepreneurs addressed to the Government of the RoK with a proposal to perform an analysis of all acts regulating the mechanism of EOM realization, with involvement of National Chamber of Entrepreneurs of the RoK "Atameken", branch associations, interested parties and experts.

As such, entrepreneurs suggest introducing EOM gradually, so it would be in compliance with producers, importers and population readiness.

4. Regarding the changes in the Labour Code of the RoK

As it was mentioned in the previous tax alerts that the Law "On amendments and additions to some legislative act on labour law regulations" (further the "Labour Code") was signed.

So, according to the Labour Code the following changes were made:

  • documents required for employment:

    In compliance with the changes, when entering employment, representation of documents confirming military registration, registration at place of residence and address reference by employee to employer became optional.
  • non competition agreement:

    In compliance with article 29 of the Labour Code employer has the right to conclude with employee non competition agreement, according to which employee is obliged not to perform activities, which may cause damage to the employer.

    The change is introduced; since in practice, employees create competitive businesses and enterprises, and disclose commercial information.
  • probation period:

    In accordance with the article 36 of the Labour Code, the probation period for employee shall be 3 months.

    However, since the 3 months' probation period for heads is insufficient, the article 36 is amended with the new paragraph, according to which probation period for heads of organizations, chief accountants and their deputes, heads of branches and companies' representatives may be extended up to 6 months.
  • dismissal of employees:

    Among already existing basid for labour contract termination on the initiative of the employer, the new Labor Code provides five additional reasons for dismissal of employee, such as:

    • reach of a retirement age by employee;
    • absence of the employee at work for more than 1 month due to unknown to employer reasons;
    • decrease of volume of production, work and services provided, which leads to deterioration of economic condition of the employer;
    • repeated fail of an employee to pass health and safety knowledge check or industrial safety knowledge check in the industrial organization;
    • decision of the owner of the legal entity property, to terminate the powers of the head of the executive body employees, internal audit service and corporate secretary.

The changes become effective from January 1, 2016.

5. Regarding combination of Tax and Customs Code

By results of a meeting of Mazhilis of Parliament of the RoK the decision on combination of Tax and Customs Codes was made.

The main reason for the combination is introduction of a sales tax instead of value added tax.

In addition, it was decided to set three level tax regime for business, such as:

  • patent;
  • special tax regime for small and medium business;
  • generally established regime.

The draft on combined Tax and Custom Codes will be introduced for consideration no later than September 1, 2016.

6. Regarding the Agreement on pension provision within Eurasian Economic Union (further – "EEU")

The Agreement on pension provision within the EEU (further the "Agreement") becomes effective, according to which citizens of the countries members of the EEU receive a guarantee on pension and experience accrual while working in one of the EEU countries.

Thus, according to the Agreement, pension payments will be settled, and paid by the state employer. For instance, in case the citizen of the RoK worked on the territory of one of the countries members of the EEC, then all earnings will be transferred to the Government Pension Fund of the RoK and paid upon reach of a retirement age of that individual.

The changes become effective from January 1, 2016.

7. Regarding mandatory provision of information about goods, imported on the territory of the EEU by the means of air transport

By the decision of the Board of EEU mandatory information about goods, imported on the territory of the EEU using air transport is implemented.

According to the updates, information will be submitted by carrier to customs authority of the state member of the EEU on whose territory the place of arrival of goods is located.

The following decision will allow customs authorities of the EEU to make preliminary decisions on the selection of objects and forms of customs control measures to ensure the carrying out of customs control until the arrival of the goods into the customs territory of the EEU.

The changes become effective from April 1, 2017.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Up-coming Events Search
Font Size:
Mondaq on Twitter
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement

Mondaq.com (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of www.mondaq.com

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about Mondaq.com’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.


Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.


Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to unsubscribe@mondaq.com with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.


A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.


This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.


If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.


This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to webmaster@mondaq.com.

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to EditorialAdvisor@mondaq.com.

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at enquiries@mondaq.com.

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at problems@mondaq.com and we will use commercially reasonable efforts to determine and correct the problem promptly.