External publications and events
Вебинар на тему "Электронное таможенное декларирование в Республике Казахстан: последние тенденции и новые аспекты"
29 апреля Шолпан Досымханова, менеджер по таможенным вопросам Департамента налогов и права компании «Делойт», провела вебинар на тему "Электронное таможенное декларирование в Республике Казахстан: последние тенденции и новые аспекты". В качестве приглашенного эксперта приняла участие Умитгуль Губашева - представитель разработчика ИС «АСТАНА-1», координатор офиса ЮНКТАД ООН.
Спикеры обсудили вопросы, связанные с внедрением процессов электронного таможенного декларирования товаров, начиная с формирования предварительной информации на товары, документа на хранение товаров, подачи и регистрации декларации на товары в электронном виде, заканчивая автоматическим выпуском товаров либо выпуском товаров по различным "таможенным" коридорам.
Были затронуты новые подходы таможенных органов:
- введение электронной формы автоматического расчёта таможенных пошлин и налогов;
- поиск ценовой информации по таможенной стоимости в случае проведения дополнительной проверки по таможенной стоимости;
- интеграция декларации таможенной стоимости с декларацией на товары;
- подтверждение экспорта товаров в онлайн режиме;
- контроль объектов интеллектуальной собственности и другие вопросы.
Слушателями вебинара стали руководители и сотрудники департаментов логистики, закупа, финансов, бухгалтерии и другие специалисты компаний Казахстана.
Вебинар на тему «Контрольный счет НДС»
29 апреля компания «Делойт» провела вебинар на тему «Контрольный счет НДС». Эксперты обсудили актуальные вопросы, касающиеся процедур возврата превышения НДС из бюджета при использовании плательщиками НДС контрольного счета НДС с применением технологии Blockhain.
Кроме того, экспертами обсуждался подробный механизм работы информационной системы «Электронные счета-фактуры» и функционал «Виртуальный склад» в части учета товаров при использовании налогоплательщиками контрольного счета НДС, а также оформление в учетной системе налогоплательщика операций по контрольному счету НДС.
В вебинаре приняли участие представители департамента налогов и права «Делойт» - менеджер Яров Вячеслав, консультант Жаркинбаев Руслан, а также приглашенные эксперты: Маткулова Салтанат Смагуловна - заместитель руководителя управления сквозного контроля Комитета государственных доходов Министерства финансов Республики Казахстан; Михеева Ирина - главный аналитик ТОО «Open System Development», разработчик ИС ЭСФ и функционала «Виртуальный склад»; Гусева Виктория - эксперт ТОО «1С – рейтинг».
В ходе вебинара эксперты также поделились информацией о последних изменениях налогового законодательства Республики Казахстан по указанной теме.
Слушателями вебинара стали руководители, главные бухгалтера, налоговые менеджеры и иные представители компаний Казахстана.
Astana Legal Forum 2019
The Astana Legal Forum 2019 was held recently for more than 150 business and state sector representatives.
Deloitte Customs Manager, Sholpan Dossymkhanova talked about “Electronic Customs Declaration in Kazakhstan: Theory and Practice. License Payments: New EAEU Approaches”, while Legal Consultant , Alibi Akylas talked about the Practical Aspects of Disputing Bankruptcy Asset Transactions.
The forum was organised by Lincoln Conferences
Roundtable discussing the “Resolution of WTO disputes”
On 10 April, Deloitte legal consultants Maxim Bazhenov and Alibi Akylas took part in the “Dispute Resolution in the WTO” roundtable organised by the Al-Farabi Kazakh National University International Law Department at the VI International Scientific Conference of Students and Young Scientists.
The meeting discussed current topics around disputes in Kazakhstan and the WTO, and the potential for the development of arbitration.
The roundtable was attended by Almaty Municipal Court judges B Abdrakhmanov, I Alikhan and D Makhmetov, the Dean of KazNU S Aidarbayev, professors from the international law faculty and company experts.
Conference on English law
On 10 April, Deloitte Tax and Legal Department members, Senior Manager, Dariga Tokpayeva and Consultant, Leila Kairbayeva participated in an English Law Summit, organised by the Law Association of England and Wales in Nur-Sultan.
The conference was organised by the Association of Lawyers of England and Wales to discuss the latest changes in English law, update information on the UK’s exit from the EU, international arbitration, foreign investment in Kazakhstan and others.
The UK Ambassador Michael Giffold, Vice-President of the Association of Lawyers of England and Wales Simon Davis, and other international and Kazakhstan experts made speeches.
The event was attended by representatives from the state authorities and management from large companies such as Pinsent Masons, Fieldfisher, Zan Hub, Integrities and others.
On 12 April, Legal Consultants, Alibi Akylas and Aziza Khalikova took part in a similar conference in Almaty.
“Practical aspects of bankruptcy and rehabilitation in Kazakhstan” webinar.
On 5 April, Deloitte held a webinar discussing “Practical aspects of bankruptcy and rehabilitation in Kazakhstan”. Experts discussed the following important issues:
1. Bankruptcy – is it a way of avoiding liability or compulsory measure?
2. Is it worth creditors demanding the bankruptcy of their debtors?
3. Rehabilitation can really help restore credit worthiness or is it just a legal tactic?
4. Is it worth creditors demanding their debtors undergo rehabilitation?
5. Is it possible to get your money back if a debtor has no assets?
6. How can you defend debtor management and its partners from liability after a company has gone bankrupt?
7. Planned legislative changes. Will the ultimate owner be liable for its debts?
The webinar was conducted by Deloitte Tax and Legal Department members, Senior Manager Olessya Kirilovskaya, Senior Maxim Bazhenov and Consultant Alibi Akylas, and bankruptcy and rehabilitation managers Yuri Ponomaryev and Natalia Kostina.
The webinar was attended by managers and officials from companies that had dealt with bankruptcy and rehabilitation procedures both as debtors and creditors.
Gumilyev Eurasian National University Council of Employers
Dariga Tokpayeva has joined the Expert Council of Employers of the Gumilyev Eurasian National University. The Council is a platform for dialogue that develops concrete proposals and strategies to develop the university and prepare highly-qualified experts.
Gift for creditors: the bankrupt controlling party will return your debts
According to Alibi Akylas, Tax and Legal Department Legal Consultant, “2019 should see changes to bankruptcy legislation, whereby the entity controlling a company may be made jointly accountable for its debts. The difference is that the term “controlling entity” does not mean the director, rather the so-called beneficiary.
Webinar: “Key aspects of public-private partnerships in Kazakhstan”
On 14 March, Deloitte held a webinar at which clients and partners learnt about the key aspects of realising public/private partnerships in Kazakhstan, specifically, definitions of effective financial models, taxation, the specific of construction projects and legal issues.
Dariga Tokpayeva, Tax and Legal Department Senior Manager acted as the moderator and one of the speakers, and was joined by Radmir Tursynbek, Transaction Support Director, Yeldos Syzdykov, Tax and Legal Department Director and Maria Krivoshta, Financial Advisory Senior.
The speakers shared their experiences of preparing, supporting, monitoring and reviewing PPP in Kazakhstan.
Dangerous taxation trends in Kazakhstan
Any business, sooner or later, will face audits by the authorities, with the next few years promising a bumper period as many large companies have not been audited for over five years. In light of the expected audits, Deloitte continues to notify taxpayers about the current trends in the tax authorities’ thinking.
Seminar in Aktau. Tax Code amendments in 2019. Legislative trends. Tax disputes
On 31 January, the Aktau Tax and Legal Department held a seminar for leaders, chief accounts, tax managers and other representatives from major companies in Kazakhstan.
The seminar discussed Tax Code changes in 2019, legislative trends and tax disputes.
The participants learnt about the most significant legislative changes due to enter into force in 2019, and were able to enter into discussions with the Deloitte Tax and Legal Group about the latest trends in the resolution of tax disputes and the practical application of tax law.
The event was organised and led by Tax and Legal Department members Agaisha Ibrasheva, Yeldos Syzdykov, Maken Iskakova, Zhuldyz Taitaliyeva, Maxim Bazhenov, Ruslan Zharkinbayev, Dana Mambetova and Valentina Sytina.
The most important changes discussed covered corporate income tax, value added tax, transfer pricing, personal taxation and subsoil user taxation.
The seminar also shed light on currency regulation, criminal liability for tax violations and current court practices.
On 20 December, Deloitte held a seminar in Astana for over 40 representatives of leading Kazakhstan and international national companies represented in Kazakhstan. A number of Tax and Legal Department members spoke, including Customs Manager, Sholpan Dossymkhanova, who answered questions on customs law, including on the implementation of electronic customs declaration and the ASTANA-1 integrated customs and tax administration system.
Senior Manager, Dariga Tokpayeva informed the participants about the planned changes to criminal and administrative law for tax evasion and their impact on accountability. Recent court cases involving tax audit disputes were discussed.
Senior Tax Consultant, Ruslan Zharkinbayev gave detailed explanations on the main Tax Code amendments in 2019.
The seminar was organised by Tax and Legal Department members Yelena Yeremchuk, Anel Tursunkulova, Assel Khametova and Aiym Babikova.
Webinar: “Planned changes to criminal and administrative law for tax evasion and their impact on accountability"
On 20 December, Deloitte hosted a webinar for managers and leaders of Kazakhstan companies on planned amendments to administrative legislation for tax evasion and their impact on accountability.
The webinar was led by Tax and Legal Department Senior Manager, Dariga Tokpayeva, who was aided by a representative from the State Revenue Committee’s Economic Investigation Service, Raushan Beisekeyeva.
The speakers discussed the expected change to article 245 of the Criminal Code, stipulating liability for tax evasion, and practical issues when transferring materials to and registering them with the Economic Investigation Service and appealing against the actions of tax officials and officials from the Economic Investigation Service.
Tax Code Amendments – 2019 webinar
On 13 December, Deloitte in Atyrau held a seminar for clients and partners on Tax Code amendments – 2019. Legislative trends. Tax disputes”. The participants had the opportunity to learn about the most significant legislative amendments due to enter into force in 2019, and discuss the latest trends in the resolution of tax disputes and the practical application of tax provisions.
In addition to tax law changes, the webinar discussed currency regulation, criminal liability for tax violations and current court practices. The speaker were Tax and Legal Department members, Yeldos Syzdykov, Olessya Kirilovskaya, Maxim Bazhenov, Zhuldyz Taitaliyeva, Maken Iskakova and Dana Mambetova.
Webinar on “planned amendments to anti-monopoly and antitrust legislation and their impact on the practice of bringing companies to accountability”
On 13 December, Deloitte held a webinar for Kazakhstan corporate leaders and managers on planned changes to anti-monopoly and antitrust legislation and their impact on the practice of bringing companies to accountability.
The webinar was led by Tax and Legal Department Senior Manager, Dariga Tokpayeva, who was aided by the Head of the Investigation Department of the Committee for the Regulation of Natural Monopolies, the Protection of Competition and Consumer Rights, Arsen Iskakov.
The speakers shared information on the new provisions in the draft natural monopolies law, including on the tariff policy council, public monitoring in line with the Watch Dog model, tariff regulation methods, contentious issues around rulings related to investigations into competition violations.
Meeting of the working group of the Council of foreign investors and representatives of the National Bank of Kazakhstan on the implementation of investment policy.
On April 12, Deloitte joint meeting of the working group of the Council of foreign investors of Kazakhstan and representatives of the National Bank of Kazakhstan on the implementation of investment policy was held in the Deloitte office in Almaty. A new bill on currency regulation was discussed at the meeting.
Deloitte participants were: partner, Head of tax and legal practice in the Caspian region Vladimir Kononenko, as well as consultants of the Tax & Legal Department Victoria Tyan and Kuralai Abdygalimova.
Kazakhstan Legal Forum 2018
Almaty hosted the Kazakhstan Legal Forum 2018, organised by Lincoln Conferences with the support of the Atameken National Chamber of Entrepreneurs and the Kazakhstan Bar Association.
Sholpan Dossymkhanova, Tax and Legal Department Manager, spoke about tax and customs law, sharing her expert opinion on electronic customs declarations, which are currently a hot topic for companies and customs representatives (brokers), and on the intricacies of working with the new Astana-1 system.
The forum also discussed subjects such as subsoil use and the ecology, business law, corporate law, mergers and acquisitions, dispute resolution and arbitration in Kazakhstan and overseas, AIFC operations and others. The event was attended by over 100 legal department directors from Kazakhstan companies, partners from leading legal firms, international experts and representatives from state structures.
How to protect companies against losing staff to competitors
The concept of “non-competition” has been around in international practice for a long time, but is new in Kazakhstan. In this article, a Deloitte expert discusses law-enforcement practices in Kazakhstan around this issue and its development in recent years. Importantly, the concept initially focused on protecting employer commercial interests in competitive conditions and had nothing to do with restricting employee rights.
Bankruptcy or how managers themselves become debtors
Bankruptcy or how managers themselves become debtors. The negative effects of this latest global financial crisis have been truly global, especially in those countries dependant on oil and gas. Unfortunately, Kazakhstan has been no exception, with events resulting in a wide range of economic and financial repercussions, such as general economic downturn, consumer difficulties and even recession.
Read more: Forbes Kazakhstan
The participants were trained on such topics as international and corporate taxation, transfer pricing, the specifics of the GES, BPS and Legal areas. Along with the theoretical part, the participants studied real cases from real business projects. The program was formed by the management team for trainees and consultants, based on the most relevant requests. The training week ended with a special course aimed at building an effective team.
Astana Finance Days and IFC conference on legal issues
On July 4, Nurzhan Dairbekov, senior Legal consultant took a part in Astana Finance Days and AIFC conference on legal issues, speakers at which were the Chairman of the constitutional Council of Kazakhstan Kairat Mami, Secretary of state Gulshara Abdykalikova and others. The events were held within the framework of the official opening of the AIFC. The conference participants discussed the special features and advantages of the international Arbitration Center in Astana, including the possibility of filing a claim and relevant documents through the online system, the involvement of professional arbitrators with extensive experience in the field of Finance, investment, subsoil use, etc.
According to the representatives of the AIFC, there is no mandatory requirement to be on the territory of the AIFC to have an official status of membership in it. Regarding the internal law in the AIFC, its developers indicated that it is based on the law of England, but has a more systematic and lightweight structure for the best convenience of its application.
Deloitte is an official partner of the AIFC on issues of the International Arbitration Center, as well as closely cooperates on General issues and advises its clients on activities in the AIFC territory.
English law Conference
On 25 April, the legal community of England and Wales with the UK Ministry of justice and the British Consulate, held a conference on English law in Almaty. The event was attended by the consultants of the Deloitte Legal team - Senior Manager, Olesya Kirilovskaya and Nurzhan Dairbekov.
The conference is a part of campaign to promote interaction between members of the legal community and businesses of the two countries, designed to identify the positive features of the application of English law and legal services within the jurisdiction of the UK.
The discussion touched upon topical and important issues, such as dispute resolution, execution of judicial acts, the principles of legal proceedings under English law.
Meeting of members of the European business Association of Kazakhstan with the Deputy energy Minister Bakhytzhan Djaksaliyev.
4 may in Astana the employees of the Tax & Legal Department, Olessya Kirilovskaya, and Gulsara Ryskeldinova, took part at the meeting of members of the European business Association of Kazakhstan with the Deputy energy Minister Bakhytzhan Djaksaliyev.
The meeting discussed the future of the energy sector in Kazakhstan, the development of alternative energy sources, expanded obligations of producers and importers and other relevant topics.
Astana Finance Days and IFC conference on legal issues
On July 4, Nurzhan Dairbekov senior consultant in Tax&Legal department took a part in Astana Finance Days and AIFC conference on legal issues, speakers at which were the Chairman of the constitutional Council of Kazakhstan Kairat Mami, Secretary of state Gulshara Abdykalikova and others.
The events were held within the framework of the official opening of the AIFC. The conference participants discussed the special features and advantages of the international Arbitration Center in Astana, including the possibility of filing a claim and relevant documents through the online system, the involvement of professional arbitrators with extensive experience in the field of Finance, investment, subsoil use, etc.
English Law Summit in Kazakhstan 2018
On April 23, Astana hosted the event, which brought together leading experts from the UK and Kazakhstan - English Law Summit in Kazakhstan 2018.
Representatives of large companies, legal and consulting firms discussed the advantages of the application of English law, international arbitration and other relevant topics.
The Deloitte speakers were Caroline Armitage - Senior Legal Consultant and Viktoriya Tyan - Legal Manager, who highlighted the issues of business development and the latest legal reforms in Kazakhstan.
Tax Code changes will bring field development investment
Tax and Legal Partner Agaisha Ibrasheva and Senior Manager Aidana Abdaliyeva discussed the most significant Tac Code changes affecting business with Kursiv.kz
Long arm of the law: the cross-territorial application of overseas legislation
Caroline Armitage, English Law Counsel and Senior Legal Adviser has an article in Forbes.kz
Blockchain and Cryptocurrencies from a legal and tax perspective
Tax and Legal Department experts Aliya Tokpayeva and Viktoriya Tyan talk to Investors’ Voice (Amcham.kz) about how to not let fraudsters take advantage of the excitement around the new economic opportunities (p. 18).
Seminars in Atyrau
On 11 and 12 January, Tax and Legal, and Audit colleagues held a client and partner seminar to discuss topical issues such as “Review of the New Tax Code” and “New IFRS 15,16 and 9 Standards and Possible Tax Consequences”
Olessya Kirilovskaya, Legal Senior Manager talks about how to regulate this issue in Kazakhstan in detail and current results – Kursiv.kz.
Quotas for greenhouse gases - a step towards a “green economy”
Senior Legal Consultant Assel Asubayeva speaks about the effectiveness of the greenhouse gas quota mechanism in the new edition of Investors’ Voice.
On 29 August, the Legal Department, with the support of the Marketing and Communications Department and IT Department, held a webinar for ExxonMobil Kazakhstan Inc.
Bitcoin will be controlled in Kazakhstan
Legal Department Director Artem Tolkachov talks to a Kazakhstan publication about which mechanisms may be used to regulate the new market.
Legal Department Manager Viktoriya Tyan shares her expert opinion on electronic document management for the Kazakh TVchannel’s Digital Kazakhstan programme.
The end of fake business
Legal Senior Manager Olessya Kirilovskaya talked to Kursiv.kzabout some important amendments to the Criminal Code.
Eurasian Women’s Business Forum 2017
9 June saw a unique forum in Almaty dedicated to giving business women in Kazakhstan a platform to exchange experiences and talk to potential partners. Legal Partner Agaisha Ibrasheva was one of the speakers at the event.
Olesya Kirilovskaya, Legal Senior Manager, explains to National Business about the activities of General Service Centres, which have become a new trend, especially among international companies.
Foreign Investors Council of Kazakhstan Working Group
On 12 April, Deloitte hosted a joint meeting of the Foreign Investors’ Council Working Group and representatives from the Kazakhstan National Bank to discuss investment policy implementation, including a new bill on currency regulation.
Deloitte participants included Partner and Head of Tax and Legal for the Caspian Region, Vladimir Kononenko, and Tax & Legal consultants Victoria Tyan and Kuralay Abdygalimova.
Electronic documents: myths and realities
Read an article by Senior Legal Consultant, Viktoriya Tyan on electronic documents in Kazakhstan
“Mentoring for Women Entrepreneurs of Kazakhstan” within the framework of the “Women in Business” programme
The aim of the programme is to reduce gender inequality, both in terms of the availability of funding, and in terms of access to know-how, through a comprehensive approach at the levels of financial institutions
themselves, female entrepreneurs, the non-governmental and public sectors.Agaisha Ibrasheva, Deloitte Tax & Legal Department Partner will act as a business mentor for women entrepreneurs over 9 months starting from March 2017.