{"id":1548,"date":"2021-08-01T09:24:00","date_gmt":"2021-08-01T03:24:00","guid":{"rendered":"https:\/\/salyk.net\/?p=1548"},"modified":"2025-09-24T19:05:46","modified_gmt":"2025-09-24T14:05:46","slug":"kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge","status":"publish","type":"post","link":"https:\/\/salyk.net\/eng\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/","title":{"rendered":"Successfully overturned tax assessments, penalties and fines totaling 37.5 million tenge for an American company branch"},"content":{"rendered":"<p>Foreign company branches are entitled under double taxation avoidance treaties and the Tax Code to deduct head office management and general administrative expenses. These branches are also entitled under treaties to apply a reduced 5% corporate income tax (CIT) rate on net income.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png\" alt=\"\" class=\"wp-image-1568\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png 1024w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-300x300.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-150x150.png 150w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-768x768.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-12x12.png 12w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>To claim these benefits, taxpayers must provide the tax authority with a document confirming residency. Usually this is a residency certificate apostilled under the 1961 Hague Convention. But between America and Kazakhstan, residency confirmation is done by providing a residency certificate in Form 6166. The mutual agreement between countries specifies that apostilling such certificates is not required.<\/p>\n\n\n\n<p>During an audit of the American company's branch, the tax authority expressed dissatisfaction with the certificate formatting. They consequently excluded head office management and administrative expenses from deductions and applied the maximum 15% CIT rate on net income.<\/p>\n\n\n\n<p>There were also assessments on other grounds caused by the taxpayer's own errors. The client approached us to resolve this issue. To avoid additional state duty costs, we suggested the client appeal only the portion we described. The rest was hopeless.<\/p>\n\n\n\n<p>The CIT amount assessed on this basis was 28.4 million tenge, with penalties of 291 thousand tenge. During the court dispute, Nurlan managed to prove to the court that the submitted certificate met legislative requirements. Consequently, the court declared the assessments unlawful. It was then straightforward to overturn the administrative fine arising from the tax audit totaling 8.5 million tenge.<\/p>\n\n\n\n<p>As a result, in this case Nurlan overturned over 37 million tenge in total.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"850\" height=\"678\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49.png\" alt=\"\" class=\"wp-image-1569\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49.png 850w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49-300x239.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49-768x613.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49-15x12.png 15w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"850\" height=\"678\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49-1.png\" alt=\"\" class=\"wp-image-1570\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49-1.png 850w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49-1-300x239.png 300w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49-1-768x613.png 768w, https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/2021-09-09_09-53-49-1-15x12.png 15w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>\u0424\u0438\u043b\u0438\u0430\u043b\u044b \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043a\u043e\u043d\u0432\u0435\u043d\u0446\u0438\u044f\u043c\u0438 \u043e\u0431 \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043a\u043e\u0434\u0435\u043a\u0441\u043e\u043c \u0432\u043f\u0440\u0430\u0432\u0435 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u044c \u043d\u0430 \u0432\u044b\u0447\u0435\u0442\u044b \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0435 \u0438 \u043e\u0431\u0449\u0435\u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0433\u043e\u043b\u043e\u0432\u043d\u043e\u0433\u043e \u043e\u0444\u0438\u0441\u0430. \u0422\u0430\u043a\u0436\u0435 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043a\u043e\u043d\u0432\u0435\u043d\u0446\u0438\u044f\u043c\u0438 \u0444\u0438\u043b\u0438\u0430\u043b\u044b \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432\u043f\u0440\u0430\u0432\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0441\u043d\u0438\u0436\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443 5% \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 (\u041a\u041f\u041d) \u043d\u0430 \u0447\u0438\u0441\u0442\u044b\u0439 \u0434\u043e\u0445\u043e\u0434. \u0414\u043b\u044f \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u0434\u043e\u043b\u0436\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u043e\u0440\u0433\u0430\u043d\u0443 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0449\u0438\u0439 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-1548","post","type-post","status-publish","format-standard","hentry","category-kejsy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 - GK and Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/salyk.net\/eng\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 - GK and Partners\" \/>\n<meta property=\"og:description\" content=\"\u0424\u0438\u043b\u0438\u0430\u043b\u044b \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043a\u043e\u043d\u0432\u0435\u043d\u0446\u0438\u044f\u043c\u0438 \u043e\u0431 \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043a\u043e\u0434\u0435\u043a\u0441\u043e\u043c \u0432\u043f\u0440\u0430\u0432\u0435 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u044c \u043d\u0430 \u0432\u044b\u0447\u0435\u0442\u044b \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0435 \u0438 \u043e\u0431\u0449\u0435\u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0433\u043e\u043b\u043e\u0432\u043d\u043e\u0433\u043e \u043e\u0444\u0438\u0441\u0430. \u0422\u0430\u043a\u0436\u0435 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043a\u043e\u043d\u0432\u0435\u043d\u0446\u0438\u044f\u043c\u0438 \u0444\u0438\u043b\u0438\u0430\u043b\u044b \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432\u043f\u0440\u0430\u0432\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0441\u043d\u0438\u0436\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443 5% \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 (\u041a\u041f\u041d) \u043d\u0430 \u0447\u0438\u0441\u0442\u044b\u0439 \u0434\u043e\u0445\u043e\u0434. \u0414\u043b\u044f \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u0434\u043e\u043b\u0436\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u043e\u0440\u0433\u0430\u043d\u0443 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0449\u0438\u0439 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/salyk.net\/eng\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/\" \/>\n<meta property=\"og:site_name\" content=\"GK and Partners\" \/>\n<meta property=\"article:published_time\" content=\"2021-08-01T03:24:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-24T14:05:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/salyk.net\/#\/schema\/person\/adf2f84967c08b0422866e43e7484e16\"},\"headline\":\"\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438\",\"datePublished\":\"2021-08-01T03:24:00+00:00\",\"dateModified\":\"2025-09-24T14:05:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/\"},\"wordCount\":245,\"publisher\":{\"@id\":\"https:\/\/salyk.net\/#organization\"},\"image\":{\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png\",\"articleSection\":[\"\u041a\u0435\u0439\u0441\u044b\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/\",\"url\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/\",\"name\":\"\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 - GK and Partners\",\"isPartOf\":{\"@id\":\"https:\/\/salyk.net\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png\",\"datePublished\":\"2021-08-01T03:24:00+00:00\",\"dateModified\":\"2025-09-24T14:05:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#primaryimage\",\"url\":\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png\",\"contentUrl\":\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430\",\"item\":\"https:\/\/salyk.net\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/salyk.net\/#website\",\"url\":\"https:\/\/salyk.net\/\",\"name\":\"GK and Partners\",\"description\":\"GK and Partners \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0444\u0438\u0440\u043c\u0430 \u0432 \u0410\u0441\u0442\u0430\u043d\u0435, \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u044e\u0449\u0430\u044f\u0441\u044f \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u043c \u043f\u0440\u0430\u0432\u0435\",\"publisher\":{\"@id\":\"https:\/\/salyk.net\/#organization\"},\"alternateName\":\"\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043e\u0442 GK and Partners\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/salyk.net\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/salyk.net\/#organization\",\"name\":\"GK and Partners\",\"alternateName\":\"\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 GK and Partners\",\"url\":\"https:\/\/salyk.net\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/salyk.net\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/03\/53c43074-193c-4b63-9983-945f18c96719.png\",\"contentUrl\":\"https:\/\/salyk.net\/wp-content\/uploads\/2025\/03\/53c43074-193c-4b63-9983-945f18c96719.png\",\"width\":1024,\"height\":1024,\"caption\":\"GK and Partners\"},\"image\":{\"@id\":\"https:\/\/salyk.net\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/salyk.net\/#\/schema\/person\/adf2f84967c08b0422866e43e7484e16\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/salyk.net\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/f12a2aa51550e42749f6fac73ccffbaea42cf07842833c223c78ac243fce9441?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/f12a2aa51550e42749f6fac73ccffbaea42cf07842833c223c78ac243fce9441?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/salyk.net\"],\"url\":\"https:\/\/salyk.net\/eng\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 - GK and Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/salyk.net\/eng\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/","og_locale":"en_US","og_type":"article","og_title":"\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 - GK and Partners","og_description":"\u0424\u0438\u043b\u0438\u0430\u043b\u044b \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043a\u043e\u043d\u0432\u0435\u043d\u0446\u0438\u044f\u043c\u0438 \u043e\u0431 \u0443\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043a\u043e\u0434\u0435\u043a\u0441\u043e\u043c \u0432\u043f\u0440\u0430\u0432\u0435 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u044c \u043d\u0430 \u0432\u044b\u0447\u0435\u0442\u044b \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0435 \u0438 \u043e\u0431\u0449\u0435\u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0433\u043e\u043b\u043e\u0432\u043d\u043e\u0433\u043e \u043e\u0444\u0438\u0441\u0430. \u0422\u0430\u043a\u0436\u0435 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043a\u043e\u043d\u0432\u0435\u043d\u0446\u0438\u044f\u043c\u0438 \u0444\u0438\u043b\u0438\u0430\u043b\u044b \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432\u043f\u0440\u0430\u0432\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0441\u043d\u0438\u0436\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443 5% \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 (\u041a\u041f\u041d) \u043d\u0430 \u0447\u0438\u0441\u0442\u044b\u0439 \u0434\u043e\u0445\u043e\u0434. \u0414\u043b\u044f \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u0434\u043e\u043b\u0436\u0435\u043d \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u043e\u0440\u0433\u0430\u043d\u0443 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0449\u0438\u0439 [&hellip;]","og_url":"https:\/\/salyk.net\/eng\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/","og_site_name":"GK and Partners","article_published_time":"2021-08-01T03:24:00+00:00","article_modified_time":"2025-09-24T14:05:46+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#article","isPartOf":{"@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/"},"author":{"name":"admin","@id":"https:\/\/salyk.net\/#\/schema\/person\/adf2f84967c08b0422866e43e7484e16"},"headline":"\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438","datePublished":"2021-08-01T03:24:00+00:00","dateModified":"2025-09-24T14:05:46+00:00","mainEntityOfPage":{"@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/"},"wordCount":245,"publisher":{"@id":"https:\/\/salyk.net\/#organization"},"image":{"@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#primaryimage"},"thumbnailUrl":"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png","articleSection":["\u041a\u0435\u0439\u0441\u044b"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/","url":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/","name":"\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 - GK and Partners","isPartOf":{"@id":"https:\/\/salyk.net\/#website"},"primaryImageOfPage":{"@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#primaryimage"},"image":{"@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#primaryimage"},"thumbnailUrl":"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png","datePublished":"2021-08-01T03:24:00+00:00","dateModified":"2025-09-24T14:05:46+00:00","breadcrumb":{"@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#primaryimage","url":"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png","contentUrl":"https:\/\/salyk.net\/wp-content\/uploads\/2025\/06\/Kak-Nurlan-otmenil-nalog-peni-i-shtrafy-na-37-mln.-tenge-1024x1024.png"},{"@type":"BreadcrumbList","@id":"https:\/\/salyk.net\/kak-nurlan-otmenil-nalog-peni-i-shtrafy-na-37-3-mln-tenge\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430","item":"https:\/\/salyk.net\/"},{"@type":"ListItem","position":2,"name":"\u0414\u043e\u0431\u0438\u043b\u0438\u0441\u044c \u043e\u0442\u043c\u0435\u043d\u044b \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043f\u0435\u043d\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u043d\u0430 37,5 \u043c\u043b\u043d.\u0442\u0435\u043d\u0433\u0435 \u0434\u043b\u044f \u0444\u0438\u043b\u0438\u0430\u043b\u0430 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438"}]},{"@type":"WebSite","@id":"https:\/\/salyk.net\/#website","url":"https:\/\/salyk.net\/","name":"GK and Partners","description":"GK and Partners \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0444\u0438\u0440\u043c\u0430 \u0432 \u0410\u0441\u0442\u0430\u043d\u0435, \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u044e\u0449\u0430\u044f\u0441\u044f \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u043c \u043f\u0440\u0430\u0432\u0435","publisher":{"@id":"https:\/\/salyk.net\/#organization"},"alternateName":"\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043e\u0442 GK and Partners","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/salyk.net\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/salyk.net\/#organization","name":"GK and Partners","alternateName":"\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 GK and Partners","url":"https:\/\/salyk.net\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/salyk.net\/#\/schema\/logo\/image\/","url":"https:\/\/salyk.net\/wp-content\/uploads\/2025\/03\/53c43074-193c-4b63-9983-945f18c96719.png","contentUrl":"https:\/\/salyk.net\/wp-content\/uploads\/2025\/03\/53c43074-193c-4b63-9983-945f18c96719.png","width":1024,"height":1024,"caption":"GK and Partners"},"image":{"@id":"https:\/\/salyk.net\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/salyk.net\/#\/schema\/person\/adf2f84967c08b0422866e43e7484e16","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/salyk.net\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/f12a2aa51550e42749f6fac73ccffbaea42cf07842833c223c78ac243fce9441?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f12a2aa51550e42749f6fac73ccffbaea42cf07842833c223c78ac243fce9441?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/salyk.net"],"url":"https:\/\/salyk.net\/eng\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/posts\/1548","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/comments?post=1548"}],"version-history":[{"count":3,"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/posts\/1548\/revisions"}],"predecessor-version":[{"id":1645,"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/posts\/1548\/revisions\/1645"}],"wp:attachment":[{"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/media?parent=1548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/categories?post=1548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/salyk.net\/eng\/wp-json\/wp\/v2\/tags?post=1548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}