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Kazakhstan: Tax administrative and procedural changes effective 2020

Kazakhstan: Tax administrative and procedural changes

Amendments to the tax law that are effective beginning 1 January 2020 include certain tax administrative and procedural measures.


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There are provisions concerning implications of changes to the tax law on taxpayer obligations for the year of change; a reduction of the statute of limitations on assessments to three years (from five years); and a five-business-day period for taxpayers to appeal a “desktop” tax audit-related notification.

Other provisions that are effective 1 January 2020 include an increased rate of employer contributions to the social medical insurance fund (increased to 2%). A proposal to introduce an employer’s mandatory pension obligation was postponed to 2023.

For more information, contact a KPMG tax professional:

Rodney Lawrence | +1 312 665 5137 |

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