Dear taxpayers

and participants to the foreign economic activity,

Please be kindly informed that in order to increase the independence of the procedure for consideration of tax / customs appeals there were made the amendments into the Tax and Customs Codes by the Law No. 26-VI of November 30, 2016 of the Republic of Kazakhstan. According to the amendments, starting from July 1, 2017, appeals on the notification of the results of tax / customs audit and the notification for elimination of violations based on the results of cameral customs audit (hereinafter – the appeals) will be considered by the authorized body - the Ministry of Finance of the Republic of Kazakhstan. Herewith, the Appeal Commission is established under the Ministry of Finance for the purposes of considering the abovementioned appeals.

These amendments will come into force on July 1, 2017.

Please be kindly informed that this procedure applies to appeals submitted by a taxpayer (tax agent), as well as a participant to the foreign economic activity since  July 1, 2017.

Therefore, taxpayers (tax agents), as well as the participants to the  foreign economic activities, should be informed that starting from July 1, 2017 appeals on the notification of the results of tax / customs audit and the notification for elimination of violations based on the results of cameral customs audit should be submitted to the Ministry of Finance of the Republic of Kazakhstan.