Share with your friends

Kazakhstan: Tax benefits regime, moratorium on tax audits of small businesses

Kazakhstan: Tax benefits regime, small businesses

Two relief provisions for small businesses have been introduced in Kazakhstan—a three-year tax benefits regime and a moratorium on inspections for small and micro enterprises. Both are effective beginning 1 January 2020.


Related content

Certain “small taxpayer businesses” operating under special tax regimes are exempt from certain taxes including corporate income tax, social contributions, and a land tax. The exemption is available from 1 January 2020 to 1 January 2023. There are exceptions to the tax exemption benefits under this rule.

In addition, a three-year moratorium on tax-related audits for small and micro business applies for the period from 1 January 2020 to 1 January 2023. The moratorium does not apply to audits that already began in 2019.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal