Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/09/2019

Kazakhstan

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 8 April 2015 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i

Corporate Income tax;
Personal income tax;
Social tax;

Article 2, paragraph 1.b.ii

Social contributions;
Mandatory pension contributions ;
Mandatory professional contributions.

Article 2, paragraph 1.b.iii. A

Property tax

Article 2, paragraph 1.b.iii. B

Land tax ;

Article 2, paragraph 1.b.iii. C

Value-added tax ;

Article 2, paragraph 1.b.iii. D

Excise duty ;

Article 2, paragraph 1.b.iii. E

Tax on transport vehicles ;

Article 2, paragraph 1.b.iii. G

Export rent tax;
Tax on gambling business;
Special payments and taxes for subsurface users;
Other obligatory payments to the budget.
Period covered: 01/08/2015 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 8 April 2015 - Or. Engl.

ANNEX C – Definition of the word "national" for the purpose of the Convention

- All individuals possessing the nationality of the Republic of Kazakhstan;
- All legal persons, partnerships or association deriving its status as such from the laws in force in the Republic of Kazakhstan.
Period covered: 01/08/2015 -
Articles concerned : 3


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.