ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 24, 2009 No. 350

About approval of the Instruction for disaggregation of methods of determination of market price and procedure for adjustment of the taxation objects and objects connected with the taxation in case of transfer pricing

For the purpose of implementation of the Law of the Republic of Kazakhstan "About transfer pricing" I ORDER:

1. Approve the enclosed Instruction for disaggregation of methods of determination of market price and procedure for adjustment of the taxation objects and objects connected with the taxation in case of transfer pricing.

2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin D. E.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in mass media.

3. To impose control of execution of this order on the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin D. E.) and the Chairman of the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan (Karbuzov K-to.).

4. This order becomes effective after ten calendar days from the date of its official publication.

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 24, 2009 No. 350

The instruction for disaggregation of methods of determination of market price and adjustment of the taxation objects and objects connected with the taxation in case of transfer pricing

1. General provisions

1. This Instruction is developed according to the Law of the Republic of Kazakhstan "About transfer pricing" (further - the Law).

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