Tax Advisory in Kazakhstan | GK and Partners

Tax Consultant in Astana and Across Kazakhstan

Written Tax Advisory Services for Businesses in Kazakhstan

Need a clear position on a tax issue before a transaction, an audit or a reporting period? A GK and Partners tax consultant will prepare a written opinion with references to the Tax Code of the Republic of Kazakhstan and clarifications of the authorised body. Your accountant, lawyer, auditor and bank can rely on it. We work with clients across Kazakhstan and consult online. Consultation (in person or by video call) from KZT 50,000, written opinion from KZT 400,000.

Most common requests

What You Get in a Written Tax Opinion

Clear Answer

A legal position in the format “yes/no/conditional,” with a description of the safe model.

Regulatory Basis

Excerpts and references to the relevant articles of the Tax Code of the Republic of Kazakhstan and applicable secondary/implementing regulations.

Risk Assessment

Likely claims and financial consequences (fines/penalties), with grading as Low/Medium/High.

Action Plan

Step-by-step implementation roadmap, requirements for primary documentation and accounting, control points.

Attachments

Case law and official clarifications by government authorities.

Practice examples

Selling a Building for Dismantling: How to Keep the VAT Offset

Situation. A company decided to sell a prefabricated production building to a third party for dismantling and relocation. The building cannot be sold separately from the land, and dismantling risked a demand to reduce VAT previously taken as an offset.

Task. Find a lawful way to complete the transaction without losing the VAT offset.

Result. We proposed a procedure for structuring the transaction under which no grounds arise for adjusting the VAT offset, and listed the required documents.

Foreign Branch: Who Issues the Invoice and Is CIT Withheld

Situation. A Kazakh company provided services to a Kazakh customer through its branch in another EAEU country. The customer refused to accept the branch's documents, demanded an electronic invoice from the head office and said it would withhold CIT at source.

Task. Determine who must issue the documents and whether the customer has grounds to withhold tax.

Result. We prepared a well-grounded position with references to the Tax Code and EAEU law, which the client relied on in negotiations with the customer.

Dividends via an AIFC Private Company: Does the Exemption Still Apply after 2026

Situation. A group of companies planned to pay dividends through a holding AIFC private company.

Task. Make sure that after the 2026 Tax Code took effect, the dividend exemption continues to apply at every stage.

Result. We analysed the legislation and practice, confirmed to the client that the structure remains workable and identified the conditions to be met.

Questions and answers

A consultation in person or by video call starts from KZT 50,000, a written opinion from KZT 400,000. The exact cost of a written opinion depends on the complexity of the issue and the volume of documents; we quote it after reviewing your question.

During a consultation you get an answer right away. A written opinion takes 5-7 business days from receipt of all documents.

Yes. We consult clients across Kazakhstan via Google Meet and WhatsApp.

Leave a request on the website, call +7 700 007 01 15 or message us on WhatsApp. We will clarify your question and agree on the cost and timing.

An answer to your question, references to the Tax Code and other legal acts, a risk assessment and an action plan.

Need a written tax opinion? We will prepare it with a risk analysis

Submit a request!

And we'll call you back



THANK YOU FOR YOUR REQUEST!

We will call you soon