Taxation

• The Regulations on keeping separate accounting by the participants of AIFC for the corporate income tax
• Tax Administration Rules of AIFC Bodies and Participants
• Rules On The Substantial 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 No. 3 on the forms of tax reporting and the procedure of its compilation for CIT and VAT for AIFC Participants
• Special Provision No. 2 on tax registers for CIT and VAT for AIFC Participants
• Special Provision No. 1 on tax accounting policy for AIFC Participants
• On approving the List of financial services provided by participants of the Astana International Financial Centre, the income from which is exempt from payment of corporate income tax, value-added tax
• The List of financial services provided by the AIFC participants, income from which is exempt from CIT and VAT
• Financial Services Exempt From Corporate Tax