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Linkage & Mind
    Law Firm



Doing business
in Kazakhstan
within Customs
    Union

     KazCham
Export used
equipment? Online
    services?
No
              permanent
             establishment
                 in KZ


 KZ-USA
Double tax
  treaty
 (Art. 6)                Taxes
                        only in
                          USA
JSC                   LLP             Branch/RO
• Charter capital     • Charter capital     • N/A
  - $470,000            - $950              • Head office is
• Limited liability   • Limited liability     liable
• State fee - $68     • State fee - $68     • State fee - $68
Corporate income tax - 20%
                 15% ( by 2014)
         Value Added Tax (VAT) – 12%
                   Excise tax
               Subsoil use taxes
          Individual income tax – 10%
                Social tax – 11%
                     Other




Russia: CIT 20%, VAT 18% Belarus: CIT 24%, VAT 20%
• foreign workers

  except: CEOs of branches & rep. offices;
  business trip visitors (< 60 days), and CEOs
  under special investment agreements

• < 30% of all workers
•1-2 months multiple steps procedure
• valid for 1 year
Authorized representative


Electronic declaration


Special declaration
Yuliya Daurova, LLM
        Executive Director
Kazakhstan Chamber of Commerce in
       the USA (KazCham)
        www.kazcham.com

              Partner
         Linkage & Mind
      Kazakhstan Law Firm
    369 Lexington Ave, 2nd fl
    New York, NY, USA 10017
       T + 1 (646) 461 8105
       F + 1 (508) 448 8105
E yuliya.daurova@linkagemind.com
   W www.linkagemind.com
      *not admitted in the USA
http://www.flickr.com/photos/turtle5001tw/2732019904/sizes/m/in/photostream/
http://novaonline.nvcc.edu/eli/evans/Photos/Russia/Maps/Map2000.jpg
http://www.inhabitat.com/wp-content/uploads/normanfoster2.jpg
http://abyteofenews.com/729/oz-a-second-las-vegas-will-be-built-in-kazakhstan/
http://www.flickr.com/photos/stoha/532065452/sizes/z/in/photostream/
http://images.nationalgeographic.com/wpf/media-
live/photos/000/030/cache/kazakhstan_3056_600x450.jpg
http://www.flickr.com/photos/51537397@N05/4805673028/sizes/z/in/photostream
/
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Doing business in kz washington 18_july11