Amendments to Kazakhstan's Tax Code Signed into Law

On 28 November 2014, amendments to Kazakhstan's Tax Code were signed into law. The main amendments include:

• Supporting documentation will be required In order to deduct tax withheld at source on dividends for corporate tax purposes
• Non-resident individuals managing resident legal entities, branches or representative offices of non-resident companies conducting business in Kazakhstan are required to apply for a tax ID number for VAT purposes
• Several amendments are made in regard to agricultu…