Next Generation Partners

Leading Associates

Firms To Watch: Tax and customs

Ravil Kassilgov and Aibek Kambaliyev are the key names at boutique tax and customs disputes firm KP Disputes, which was established in February 2025.
VCC LLP was founded by Kanat Skakov, an experienced tax practitioner who is focused on handling tax and customs disputes.

Tax and customs in Kazakhstan

Dentons

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.

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


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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.