This practice area covers all matters relating to taxation and tax administration in the Republic of Kazakhstan.
Our lawyers have considerable experience in the provision of legal services in the field of tax legislation, including written consultations on tax planning, exposure of tax risks and potential liabilities, the incurrence or avoidance of tax liabilities as a result of entering into certain civil law transactions, the application of international double taxation conventions, and the taxation of nonresidents. Given the complexity and ambiguity of tax legislation, we are constantly requested by our clients to represent them in appeals against the actions and decisions of tax authorities, including through the courts.
Our expertise and authority in the field of taxation services is evidenced by the fact that Sayat Zholshy & Partners is a co-founder of the Association of Taxpayers of Kazakhstan (ATK), a non-profit organization representing the interests and protecting the rights of Kazakhstan’s taxpayers. Together with ATK, we regularly organize and sponsor various conferences, including Kazakhstan’s annual Tax Forum, hold workshops and seminars attended by lawyers, judges and tax authority employees. Furthermore, through ATK our firm takes part in the legislative process (making amendments and additions to tax legislation and developing the new Tax Code).
Our lawyers have produced over 20 tax publications. Our senior tax partner is a co-author of the first, and as yet the only, clause-by-clause commentary on the Tax Code of the Republic of Kazakhstan.
Our services in this area cover:
Tax planning;
Providing advice, recommendations and written opinions;
Preparing inquires addressed to tax authorities requesting clarifications;
Exposing tax risks and potential liabilities;
Reviewing draft and concluded transactions from the point of view of tax liabilities;
Tax due diligence on companies’ business activities;
Assisting in obtaining VAT refunds on zero-rated transactions;
Explaining the procedure for applying double taxation conventions;
Representing clients’ interests in their dealings with tax authorities;
Administrative and judicial appeal against the results of tax audits and the actions of tax officials;
Protecting clients’ rights in proceedings relating to breaches of tax law;
Influencing public opinion in support of our client.
