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DECREE No. 466 OF 29TH MAY 2006 OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN
CONCERNING THE DRAFT LAW OF THE REPUBLIC OF KAZAKHSTAN «CONCERNING THE INTRODUCTION OF AMENDMENTS AND ADDITIONS TO CERTAIN LEGISLATIVE ACTS OF THE REPUBLIC OF KAZAKHSTAN CONCERNING ISSUES OF TAXATION» (an excerpt)
The Government of the Republic of Kazakhstan decrees:
that the draft law of the Republic of Kazakhstan «Concerning the Introduction of Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan Concerning Issues of Taxation».
Prime Minister
of the Republic of Kazakhstan
Draft
Law of the Republic of Kazakhstan concerning the introduction of amendments and additions to certain legislative acts of the Republic of Kazakhstan concerning issues of taxation
Article 1. The following amendments and additions shall be introduced to the following legislative acts of the Republic of Kazakhstan:
1. To the Code of the Republic of Kazakhstan Concerning Administrative Violations (...):
2. To the Code of 12th June 2001 of the Republic of Kazakhstan «Concerning Taxes and Other Obligatory Payments to the Budget» (Tax Code) (...):
1) in paragraph 1 of Article 10:
subparagraph 2) shall be appended with the words «payments on a bill of exchange»;
subparagraph 22-2) shall be added as follows:
«22-2) main assets material assets having the useful life in excess of one year held by the taxpayer for use in production or supply of goods (work, services), for leasing to other entities or for administrative purposes as well as investment real estate defined in accordance with the Republic of Kazakhstan legislation concerning accounting and financial reporting and International Accounting Standards;»;
subparagraph 27-2 shall be appended as follows:
«27-2) business trip sending employees for the performance of work duties outside of the place of their permanent work for a period not more than 45 days, not counting time on route;»;
2) Article 11 shall be appended with paragraph 1-1 as follows:
«1-1. A tax payer in the relations which are regulated by the tax laws shall participate in the procedure established by the authorised state body, by using the electronic method.»;
