Edict № 2235, having the force of law, of the President of the Republic of Kazakhstan Concerning taxes and other obligatory payments to the budget the 24th of April, 1995

Edict № 2235, having the force of law,
of the President of the Republic of Kazakhstan
Concerning taxes and other obligatory payments to the budget
The 24th of April, 1995

     In accordance  with  Article  1  of  the  Law  of  the  Republic  of

Kazakhstan, dated December 10, 1993 "Concerning the Temporary  Delegation

of Additional Powers to the President of the Republic of  Kazakhstan  and

the Heads of Local Administrations" I issue this Edict.

                      SECTION I. GENERAL PROVISIONS

           CHAPTER 1. TAX SYSTEM OF THE REPUBLIC OF KAZAKHSTAN

     Article 1. The Tax Legislation of the Republic of Kazakhstan

     1. Tax legislation of the Republic of Kazakhstan  shall  consist  of

this  Edict  which  establishes  compulsory  payments  of  tax     nature

(henceforth, taxes) to the Republic's and local Budgets and regulates tax

relations in the Republic of Kazakhstan (except  for  issues  of  customs

payments, which are regulated by customs legislation of the  Republic  of

Kazakhstan, and payments to special-purposes funds, which  are  regulated

by legislation of the Republic of Kazakhstan), acts of the  President  of

the Republic  of  Kazakhstan  and  the  Government  of  the  Republic  of

Kazakhstan and the Government of the Republic of Kazakhstan, as  well  as

the acts of the State Tax Committee in agreement  with  the  Ministry  of

Finance.

     2.  The  legislative  and  any  other  acts  which  contradict   the

provisions of this Edict shall not have any legal force from  the  moment

of their adoption. It shall be prohibited to include  matters  associated

with taxation into non-tax legislation. Regulatory legal acts  concerning

taxation shall be published officially.

     3. When an international treaty, to which the Republic of Kazakhstan

is a  signatory,  establishes  any  other  rules  than  those  which  are

contained in the tax legislation of the Republic of Kazakhstan, the rules

of the said treaty shall apply.  International  treaties,  to  which  the

Republic of Kazakhstan is  a  signatory,  shall  directly  apply  to  tax

relations, except for the cases wherein it ensues from  an  international

treaty  that  its  implementation  requires  adoption  of  an    internal

Republic's act.

     Article 2. Taxes in the Republic of Kazakhstan

     1. All-state taxes which are the regulating  sources  of  the  State

Budget of the Republic of Kazakhstan shall be current in the Republic  of

Kazakhstan, and the amounts of assessments associated therewith shall  be

included into revenues of the relevant budgets  in  accordance  with  the

procedure determined in the Law of the Republic of Kazakhstan  Concerning

the Republic's Budget for the  forthcoming  year,  and  local  taxes  and

levies which are the sources of revenue for the local budgets.

     2. Taxes which are effective in the territory  of  the  Republic  of

Kazakhstan shall be subdivided into  direct  taxes  and  indirect  taxes.

Value-added tax and excise duties shall be referred to as indirect taxes.