Dentons provides a full service for clients in the tax and customs space, with the team providing tax advice, risk assessment and tax dispute resolution services. Daniyar Toigonbaev leads the practice and focuses on disputes with tax and other governmental authorities, and Darya Vologodskaya specialises in providing tax services ranging from advising on corporate income tax, to VAT, customs legislation and tax review. Stanislav Lechshak advises clients engaged with energy and natural resources, and represents their interests in tax and customs disputes.
Tax and customs in Kazakhstan
Dentons
Praxisleiter:
Daniyar Toigonbaev
Weitere Kernanwälte:
Darya Vologodskaya; Stanislav Lechshak
Kernmandanten
KAZ Minerals Bozshakol
Vostokcvetmet (KAZ Minerals Group)
Kazzinc
Altyntau Kokshetau
REKLAMNOE AGENSTVO SATU
Highlight-Mandate
- Represented Kazzinc in the first instance court and appellate court cancelling the notification of the results of the thematic tax audit in terms of refusal to refund the VAT.
- Represented Kazminerals Bozshakol in a dispute against the tax authority that conducted a repeated review of value added tax previously confirmed for refund and refunded from the state budget in 2020-2022.
- Represented Vostokcvetmet (KAZ Minerals Group) in two disputes against decisions of the tax authority denying the refund of value added tax from the state budge.
GRATA International
GRATA International offers consultancy services in tax and customs, as well as assisting clients with tax control and protection of their interests within disputes. The team is experienced with working with the Kazakh tax and customs authorities, and is a member of the Executive Team of the Tax Committee of the European Business Association of Kazakhstan and the Chamber of Commerce and Industry. Assel Ilyassova spearheads the practice and specialises in tax litigation and tax structuring in relation to EPC contracts for clients in the oil and gas sector. Kanat Adilbekov is experienced in handling matters involving the tax authorities, including tax disputes and VAT related matters.
Praxisleiter:
Assel Ilyassova
Weitere Kernanwälte:
Kanat Adilbekov; Lyazzat Zhilkibagarova; Kamila Urazalina
Referenzen
‘The team works fast and is very responsive. Advice is practical and to the point.’
‘It was a pleasure to work with Assel Ilyassova. Assel advised in timely manner, always provided sufficient information on the possible options and advised on the best approach.’
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Sayat Zholshy & Partners
Noted for its ‘great competence in tax’, Sayat Zholshy & Partners' team is comprised of lawyers with capabilities in representing clients in tax-related white-collar crime investigations, as well as handling international tax planning in transactions and corporate structuring. Rustam Ospanov co-leads the practice alongside Yelena Tyureikina, with Ospanov experienced in representing clients in front of tax authorities and courts, while Tyureikina’s tax practice encompasses advice on tax issues, corporate tax planning and pre-assessment of transactions.
Praxisleiter:
Rustam Ospanov; Yelena Tyureikina
Referenzen
‘Deep knowledge in specific segments/markets.’
‘Fast reactions on critical requests which helps to meet deadlines. Proactive support with appropriate risk assessment which really helps to make strategic decisions based on the full information about potential scenarios. I want to mention Yelena Tyureikina, who has supported us extremely well this year.’
‘Sayat Zholshy & Partners advised us on all Kazakhstan tax matters. They have great competence in taxes. 100% coverage in this area.’
Kernmandanten
RG Brands
TengizTransGroup
Tranco
Burunday Container Terminal
CAIH Power
Highlight-Mandate
- Advised TengizTransGroup in a transaction to split its transport business into independent areas with the aim of subsequently selling one of the business units, which owns a large fleet of specialized railway cars.
- Provided legal advice to TengizTransGroup on the most tax-efficient corporate ownership structure for a large railway and warehouse terminal in the Republic of Kazakhstan, as well as the most effective scheme for attracting intra-group financing.
- Advised Burunday Container Terminal on the corporate restructuring of an operating company engaged in the construction of a large railway terminal and warehouse facilities, with the aim of securing tax benefits for the investor.
SIGNUM Law Firm
SIGNUM Law Firm covers all services related to Kazakh transactional tax, general corporate tax and tax controversy matters. The team has also advised on tax matters involving the rules of the AIFC, Astana Hub and Abu Dhabi Global Market Free Zone. Sofiya Zhylkaidarova spearheads the practice and covers tax matters for financial institutions, as well as clients in the oil and gas, mining and sub-surface sectors. Nazym Argynbay supports Zhylkaidarova in a wide variety of tax matters, as well as advising on the tax implications arising out of corporate structuring issues.
Praxisleiter:
Sofiya Zhylkaidarova
Weitere Kernanwälte:
Nazym Argynbay; Talgat Sariev
Referenzen
‘SIGNUM’s team assists with ongoing tax advice, transitional tax structuring and tax dispute resolution. The team is very capable when it comes to navigating oil & gas industry specific tax laws and regulations. The combination of their second to none oil & gas expertise and profound tax law knowledge leads to well balanced and highly practical legal assistance.’
‘The firm’s Managing Partner Sofiya Zhylkaidarova is a perfect point of reference both for industry specific and general tax advice. Senior associate Nazym Argynbay is Sofiya’s aid and a great tax lawyer capable of managing projects and leading teams on her own. In our opinion these individuals definitely stand out for tax advice in Kazakhstan.’
Kernmandanten
Lucent Petroleum
Highlight-Mandate
- Advising Lucent Petroleum relating to the changes in the client’s tax liabilities arising out of the recent amends to the oil & gas exploration contract.
Baker & McKenzie - CIS, Limited
Baker & McKenzie - CIS, Limited provides tax advice to a mix of international and domestic clients, with the team providing a broad range of services including advice on tax structuring, disputes and tax due diligence. Practice co-head Igor Kolupayev is a member of the Tax Working Group of the American Chamber of Commerce and specialises in tax planning, restructurings and tax dispute resolution in both administrative and court procedures. Azamat Kuatbekov co-heads the Almaty tax practice and is active in tax litigation matters, while Damir Abdrakhmanov joined the firm from Rödl & Partner in July 2023.
Praxisleiter:
Igor Kolupayev; Azamat Kuatbekov
Weitere Kernanwälte:
Damir Abdrakhmanov
Kernmandanten
Metro Cash & Carry
Rosetti Marino
Andritz Hydro
Nelson Petroleum Buzachi
Nokia
Air Liquide
Binance
Bolt
Carlsberg
Dogus
Pfizer
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Ernst & Young Kazakhstan LLP
Ernst & Young Kazakhstan LLP advises a range of clients from multinational corporations to public and private companies in industries including pharmaceuticals, finance, energy and IT, providing the full spectrum of tax planning and compliance, business accounting and tax litigation services. Dinara Tanasheva leads the department and provides tax advice to international and local companies operating in Kazakhstan and the CIS region.
Praxisleiter:
Dinara Tanasheva; Gaukhar Kudaibergenova; Nargiz Suleimenova
Highlight-Mandate
AEQUITAS
AEQUITAS covers general tax advisory services, and represents clients before the courts and tax authorities, as well as aiding non-residents with tax registration when opening bank accounts in Kazakhstan. Yuliya Chumachenko co-leads the practice alongside Yelena Manayenko, and Anton Alexeyev is also a key name.
Praxisleiter:
Yelena Manayenko; Yuliya Chumachenko
Weitere Kernanwälte:
Anton Alexeyev
Kernmandanten
FieldCore
MMC Kaz
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GK & Partners Law Firm
GK & Partners Law Firm is focused on tax advisory services and tax litigation. Firm founder Gabitzhan Kudaibergen is the co-founder of the Association of Tax Consultants in Kazakhstan and, alongside Nurlan Zekenov, has engaged in developing legal schemes for conducting online business with regard to the issues raised by taxation.
Praxisleiter:
Gabitzhan Kudaibergen
Weitere Kernanwälte:
Nurlan Zekenov
Referenzen
‘Focused on tax matters and active in social media.’
‘Gabitzhan has great experience.’
‘The uniqueness of our cooperation with the firm “GK & Partners” often stems from its legal expertise and specialization and tailored legal knowledge.’
Kernmandanten
Eastcomtrans
Qaragandy Power Sillicon
MIR-AS Research and Production company
Ordabasy Kus
SC.Soft
AstraSoft
Leader – Metal
Nova Cink
X2 – Retail
TRUST AIR
RYBPROM
Dali Story Com
MINISO KAZAKHSTAN
Gorodissky & Partners
AI Management
Elitstroy Construction Company
Shymkent green city
This is the way
Highlight-Mandate
- Appealed the results of a tax audit conducted by the tax authority for OPPO Kazakhstan, leading to the annulments of the results of the audit.
- Appealed the results of the tax audit for Samrunk-Energo JSC/Samruk-Energo conducted by the tax authority, with a current complaint about the results of the audit being considered by the Ministry of Finance of the Republic of Kazakhstan.
- Annulled the results of a tax audit issued to Transport Holding of Almaty City in the Supreme Court of the Republic of Kazakhstan.
MG Partners
MG Partners covers tax support and consulting across Kazakhstan, with the firm benefiting from its registration in the AIFC as it is able to advise on international legal regulations and tax treatments. The team is experienced in the fields of Russian and Kazakh legislation, as well as in the tax legislation surrounding e-commerce, transfer pricing and foreign exchange contracts.
Kernmandanten
Omsk Carbon Black Plant
Flowwow
Burly
Vermeer Central Asia
VBK Vostochnaya Burovaya Kompaniya
Zavod Truyb PPU
Highlight-Mandate
Olympex Advisers LLP
Olympex Advisers LLP provides tax consultancy services for subsoil users, state bodies and service companies. Galymzhan Zhakupov specialises in tax consulting and has aided in the development of tax accounting policies. Dana Omarova heads the practice and covers a broad range of services, including tax support of business planning, support in tax audits and aid in judicial appeals of tax audit results. Ainagul Akisheva is noted for her experience working at the state bodies of the Republic of Kazakhstan on international tax issues.
Praxisleiter:
Dana Omarova
Weitere Kernanwälte:
Miran Maulenov; Ainagul Akisheva; Elmira Ermagambetova; Galymzhan Zhakupov
Referenzen
‘Olympex Advisers showed a high level of professionalism, competence and ability to perform work of high quality. We would especially like to mention Dana Omarova and Elmira Ermagambetova. They have demonstrated deep knowledge in the field of tax and legal consulting, which contributed to the quality of services.’
‘Olympex is noted for the high standard of professionalism and qualifications of its specialists. Based on our experience of cooperation, we believe that the firm is a very responsible and competent consultant, especially in terms of interaction with tax authorities and awareness of the current practice and position of tax authorities.’
‘We believe that the distinctive feature of the Olympex specialists is their longstanding professional experience in both the government and commercial sectors. At the same time, they specialize in oil and gas and mining companies, which, in our opinion, allows them to immerse themselves deeply in the specifics of the company’s activities and identify unnoticed nuances. We would like to separately note Ainagul Akisheva and Dana Omarova for their professional and prompt support and commitment to getting the result.’
Kernmandanten
KMK Munai
Mangistaumunaigas
Stadler Minsk
Stadler CIS
PetroKazakhstan Kumkol Resources
The Branch of Rosetti Marino S.P.A. in the Republic of Kazakhstan
Nazarbayev University
TulparMunaiService
Caspi neft
KazMunayGaz
Highlight-Mandate
- Advised National Company KazMunayGaz JSC on international tax and customs matters concerning the supply of petroleum equipment.
- Advised JSC Mangistaumunaigas on the tax review of the correctness of tax calculation and payments to the budget.
- Advised the Branch of “Rosetti Marino S.P.A” in the Republic of Kazakhstan on a tax audit concerning the issue of a refund of paid income tax from the budget on the basis of a non-resident’s tax application and an international treaty on avoidance of double taxation.