Doing business in Kazakhstan

within Customs Union

Linkage & Mind Law Firm

KazCham

Export used equipment? Online

services?

Taxes only in

USA

KZ-USA Double tax

treaty (Art. 6)

No permanent

establishment in KZ

JSC

• Charter capital - $470,000

• Limited liability• State fee - $68

LLP

• Charter capital - $950

• Limited liability• State fee - $68

Branch/RO

• N/A• Head office is

liable• State fee - $68

Corporate income tax - 20%15% ( by 2014)

Value Added Tax (VAT) – 12%Excise tax

Subsoil use taxesIndividual income tax – 10%

Social tax – 11%Other

Russia: CIT 20%, VAT 18% Belarus: CIT 24%, VAT 20%

• foreign workers

except: CEOs of branches & rep. offices; business trip visitors (< 60 days), and CEOs under special investment agreements

• < 30% of all workers•1-2 months multiple steps procedure• valid for 1 year

Authorized representative

Electronic declaration

Special declaration

Yuliya Daurova, LLMExecutive Director

Kazakhstan Chamber of Commerce in the USA (KazCham)www.kazcham.com

PartnerLinkage & Mind

Kazakhstan Law Firm369 Lexington Ave, 2nd fl

New York, NY, USA 10017T + 1 (646) 461 8105F + 1 (508) 448 8105

E yuliya.daurova@linkagemind.comW www.linkagemind.com

*not admitted in the USA

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