Kazakhstan Tax System

Value Added Tax (VAT) in Kazakhstan is levied at a standard rate of 12% on taxable supplies of goods and services. Exports of goods are zero-rated (0%), allowing input VAT recovery. Certain supplies such as financial services, insurance, and medical services are exempt. VAT registration is mandatory for businesses with monthly turnover exceeding KZT 30,000. VAT returns are filed monthly or quarterly depending on turnover, with reporting through the e-VAT system via the E-Salyq portal.

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