THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 19, 2023 No. 680

About approval of the list of the countries with which the international treaty regulating questions of avoidance of double taxation and prevention of tax avoidance which nominal rate of the income tax constitutes more than 75 percent from rate of the corporate income tax in the Republic of Kazakhstan became effective

According to the subitem 1) of Item 1 of article 294 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve the enclosed list of the countries with which the international treaty regulating questions of avoidance of double taxation and prevention of tax avoidance which nominal rate of the income tax constitutes more than 75 percent from rate of the corporate income tax in the Republic of Kazakhstan became effective.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

1) the direction of the copy of this order in the state and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective from the date of its signing.

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