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Situation A company received a notice about the scheduled state tax audit. Company’s management was confident that they have fully complied with the relevant legislation. Besides, the management was busy with daily activities and there was no available staff to…

Situation A foreign company branch in Kazakhstan had stocked rubber gloves for further sale in Kazakhstan. The company branch went through the customs clearance of the imported goods and paid customs duties and taxes. However, after three months a further…

Situation A Kazakhstani company imported goods to Kazakhstan. The scheme of delivery included two license agreements: the trademark license agreement, owned by a German company ("license agreement №1»); and the license agreement for the sale of goods ("license agreement №2»),…

Situation A Kazakhstani engineering company had taken seismic measurements of a field in Canada. Canadian company was attracted for data decrypting. The work was done outside of Kazakhstan and did not need permanent establishment in Kazakhstan. Company’s finance department knew…

Situation A Kazakhstani production company concluded about 40 contracts with foreign companies from 2008 to 2010. Company also paid a portion of wages to foreign workers. It received a notice about the planned tax inspection. Company’s finance department was sure…