Taxation

• The Regulations on keeping separate accounting of income subject to exemption of corporate income tax and subject to taxation, and expenses subject to allocation to deductions by the participants of Astana International Financial Centre
• The Rules concerning Tax Administration and Interaction of State Revenue Authorities with Bodies and Participants of the Astana International Financial Centre on Taxation Matters
• Rules on the Substancial Presence of the AIFC participants applying tax exemptions for the payment of CIT, VAT
• On determining the criteria for securities trading on stock exchange of Astana International Financial Centre
• Clarification regarding the application of subparagraph 4) of paragraph 2 of article 397 of Code of the Republic of Kazakhstan On Taxes and Other Obligatory Payments to the Budget, dated 25 December 2017, to AIFC Participants authorised by the AFSA
• Special Provision on the forms of tax reporting and the procedure of its compilation for Corporate Income Tax and Value Added Tax for the AIFC Participants
• Special Provision on tax registers for Corporate Income Tax and Value Added Tax for the AIFC Participants
• Special Provision on Tax Accounting Policy for the AIFC Participants
• The List of financial services provided by the AIFC participants, income from which is exempt from Corporate Income Tax and Value Added Tax