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.
- Teacher: Eldar Arystanov