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Can mediation resolve tax disputes in Kazakhstan? This analysis examines the legal framework, admissibility conditions, and practical applications of mediation agreements between taxpayers and tax authorities. Through nine detailed case studies from Kazakhstani courts, discover how administrative discretion enables flexible dispute resolution, from revoking audit notices to adjusting tax liabilities and establishing procedural timelines.

Hereby we present for your attention a review of judicial practice of the Cassation Court and the Supreme Court in administrative cases, formed as a result of consideration of tax disputes.

The GRATA International Legal Series (the “GILS”) is a distinctive legal handbook, offering essential legal insights and practical tips for conducting business across jurisdictions where GRATA International operates.