This course introduces you the fundamental principles of taxation both from the theoretical and practical perspective. Specifically, you will explore the key sources of the tax law in Kazakhstan – the Tax Code, tax treaties, relevant administrative and criminal legislation, including the most important tax returns, but will also familiarize yourselves with the complex tax cases.

The course covers elements of taxes, basic rules of tax calculations for major taxes (corporate and personal income tax, cross-border taxation, value-added tax, subsurface use taxation, special tax regimes) and the importance of tax considerations for business decisions and tax planning. It also focuses on the rights of taxpayer and tax authorities, rules related to tax (de-) registration, tax control procedures, tax disputes, and appeal procedures.