The main legal act establishing and regulating taxation in Kazakhstan is the Code of the Republic of Kazakhstan On Taxes and Other Obligatory Payments to the Budget (the “Tax Code”).
The Tax Code was adopted on 10 December 2008 and came into effect as of 1 January 2009.
Kazakhstan declared its sovereignty as a member of the USSR in October 1990, and following the dissolution of the Soviet Union the country declared independence in December 1991.
The 2002 Tax Code was a more comprehensive legal act than the Decree.
As a result, the Code of the Republic of Kazakhstan On Taxes and Other Obligatory Payments to the Budget (the “Tax Code”) was adopted on 10 December 2008 and came into force as of 1 January 2009.