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Kazakhstan - Overview and introduction

Kazakhstan - Overview and introduction

Taxation of international executives

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All information contained in this document is summarized by KPMG Tax and Advisory LLC, a company incorporated under the Laws of the Republic of Kazakhstan, a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Code of the Republic of Kazakhstan «On taxes and other obligatory payments to the budget (Tax Code)» dated 25 December, 2017 № 120-VI, has been amended by the 2019); Labor Code of Kazakhstan dated 23 November 2015 № 414-V (with amendments as of January 1, 2019); The Law of the Republic of Kazakhstan «On Pensions in the Republic of Kazakhstan» dated June 21, 2013 No. 105-V; The Law of the Republic of Kazakhstan «On obligatory social insurance» dated April 25, 2003 No. 405-II (with amendments as of January 8, 2019), the Rules for Documentation of Invitations, Approval of Invitations for Entrance of the Foreign Nationals and Individuals Without Citizenship to the Republic of Kazakhstan, and Issuance, Cancellation, Recovery of Visas of the Republic of Kazakhstan, as well as Extension and Reduction of Their Validity Term approved by the Joint Order of the Acting Minister of Foreign Affairs of the Republic of Kazakhstan No.11-1-2/555 dated 24 November 2016 and the Minister of Internal Affairs of the Republic of Kazakhstan No.1100 dated 28 November 2016 (with amendments and additions as of 31 January 2019); the Rules for the Entrance and Stay of Immigrants in the Republic of Kazakhstan, as well as Their Departure from the Republic of Kazakhstan approved by the Order No. 148 of the Government of the Republic of Kazakhstan dated 21 January 2012 (with amendments and additions as of 29 December 2018); the Web site (Visa and Migration Portal of the Republic of Kazakhstan); the Code on Administrative Offences of the Republic of Kazakhstan adopted by Law No. 156-II of the Republic of Kazakhstan dated 30 January 2001 (with amendments and additions as of 1 July 2019); Labor Code of the Republic of Kazakhstan No. 414-V dated 23 November 2015 (with amendments and additions as of 1 January 2019).

This information addresses a number of issues related to the taxation of expatriates in Kazakhstan. This information is not intended to address tax or social security regulations that may apply to a particular company or individual. The purpose of this information is to assist you in identifying issues that might be relevant to your company with respect to the general procedures for the taxation of expatriate employees and payroll issues in Kazakhstan.

Due to frequent changes in legislation in Kazakhstan, KPMG in Kazakhstan advises you to obtain updated information before making a decision on a particular tax or legal issue.

The official Kazakhstan currency is the Kazakh tenge (KZT).

Herein, the host country/territory refers to the country/territory where the expatriate is going on assignment. The home country/territory refers to the country/territory where the expatriate lives when they are not on assignment.

Footnotes

1The official exchange rate of the National Bank of Kazakhstan on 12 April 2018 was KZT 330.88 per USD 1.00.

© 2019 KPMG Tax and Advisory LLC, company incorporated under the Laws of the Republic of Kazakhstan, subsidiary of KPMG Europe LL P, and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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