Case: Rent of premises in a shopping mall
Rent of premises in a shopping mall Alzhan Stamkulov Synergy Partners Law Firm In 2015, we were approached by a client, a small family business. They asked me to study the contract with the mall to change the lease payments.…
Case: Corporate lawyer’s stories. Poultry Farm, Tax Committee and 4 million dollars
Corporate lawyer’s stories. Poultry Farm, Tax Committee and 4 million dollars It seems that back in early 2013, we, Synergy Partners Law Firm, gave tax advice to a poultry farm under Article 465 of the Tax Code of the Republic…
Case: Commercial lawyer’s stories
Commercial lawyer’s stories The weather in Astana today is -38 degrees. I was once asked to go to Yakutsk (a district city) and Irkutsk (the region), these cities have the same frosts and often planes are crashed there. This was…
Case: TV show. Romeo and Juliette
TV show. Romeo and Juliette Alzhan Stamkulov Synergy Partners Law Firm We were approached by a TV studio. After the TV program, an aggressive man began to call. Let’s call him Erbol. He did not like the recent broadcast. He…
Case: Myths about intellectual property
Myths about intellectual property The difficulty of understanding what intellectual property is became the ground for the appearance of a number of myths. The examples of incorrect understanding of the intellectual property right are described below. Myth №1 Company…
Case: Refusal of VAT refund to exporters
Situation A Kazakhstani oil extraction company exported crude oil and accumulated VAT amount which must be refunded according to the Tax Code of the RK. The company filed an application to the tax authority for VAT refund on turnovers that…
Case: Auditor
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…
Case: Wrong code of commodity nomenclature entailed additional charge by customs duty
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…
Case: The customs value and license payments
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»),…
Case: Flaws and defects in tax residence certificate
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…