We are paying your attention to the following amendments in the Tax Code, which came into force from January 1, 2008

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Dear taxpayers!
We are paying your attention to the following amendments in the Tax Code, which came into force from January 1, 2008.  

Concerning VIT.

In compliance with Law of the Republic of Kazakhstan “On insertion of amendments and addenda in some legislative acts of the Republic of Kazakhstan on issues of taxation.” dated 07.07.2006, VAT rate is 13 percent from January 1, 2008.  Herewith we are paying your attention that VAT rate was 14 percent in 2007 and from January 1, 2009 it will be 12 percent.

Concerning social tax.

In compliance with Law of the Republic of Kazakhstan “On insertion of amendments and addenda in some legislative acts of the Republic of Kazakhstan on issues of taxation.” as of 07.07.2006 the under-mentioned unified scale of social tax rates for all categories of officials including foreign specialists is used from January 1, 2008.

Besides social tax rates in comparison with 2007 are cut on the whole. At the same time order of scale’s formation is retained depending on yearly estimate indicator, which is defined as 12-fold monthly estimate indicator. In accordance with Law of the Republic of Kazakhstan “On Republican budget for 2008” dated December 6, 2007 monthly estimate indicator is 1168 tenge and yearly estimate indicator is14016 tenge.

Thus rates of social tax on 2008 for legal entities- residents of the Republic of Kazakhstan and non-residents, carrying out their business activity in the Republic of Kazakhstan through constant office, branches and representative offices are as the following: