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Dear colleagues and subscribers!
In the new issue of the GRATA International legal digest we present to you the most recent updates and publications in the field of tax law. Our lawyers have prepared a review about tax control, its various types and forms, as well as procedures for the judicial settlement of tax disputes in a number of countries across Eurasian region.
This issue also includes the latest changes and amendments to the tax legislation of as of July 2024, and interviews with our Partners with insights into the field of tax law. | | | | |
The GRATA International Legal Series (GILS) is a distinctive legal handbook, offering legal insights and practical tips for conducting business across jurisdictions where GRATA International operates.
Legal experts within the GILS framework have prepared a review of the legislative framework on the topic: Tax control and appealing its results. The fourth edition of GILS covers the key issues of tax control in 10 jurisdictions: Belarus, Georgia, Kazakhstan, Moldova, Mongolia, Russia, Turkey, Turkmenistan, UAE, Uzbekistan.
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 | The procedure for recognizing tax residency certificates between Kazakhstan and Uzbekistan will be simplified | Proposed amendments will affect the procedure for recognizing tax residency certificates between Kazakhstan and Uzbekistan. From now on, for a certificate to be recognized, it is sufficient to have the official seal of the authorized body of one of the parties, without the need for apostille or consular legalization. | | Read more → | |  | Non-residents are no longer required to file universal report
| Pursuant to the changes introduced by the amendments to the Tax Code, effective 13 July 2024 certain individuals, who are not recognised as tax residents, will be exempted from filing of the report on assets and obligations (form 250) as well as the report on income and property (form 270).
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Russian Ministry of Finance proposes to introduce a progressive personal income tax scale | According to the proposed amendments personal income tax will be calculated on a progressive scale. If approved, the bill will come into force on January 1, 2025. The progressive scale assumes the presence of several rates of personal income tax, which will be paid in a certain order. The increased rates will be applied not to the entire amount of income, but to the part of it that exceeds the established threshold.
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🎙️ Interview with Partners | | |
Kazakhstan
Russia
