THE CUSTOMS CODE OF THE REPUBLIC OF KAZAKHSTAN
The present Code defines the legal, economic and organizational principles of customs activity in the Republic of Kazakhstan and aimed at protection of the sovereignty and economic security of the Republic of Kazakhstan, enhancing of the links of Kazakhstans economy with the system of world economic relations, and liberalizing of foreign economic activity.
I. GENERAL PART
SECTION I. GENERAL PROVISIONS
CHAPTER 1. BASIC PROVISIONS
Article 1
Customs Activity in the Republic of Kazakhstan
Customs activity in the Republic of Kazakhstan includes the procedure and conditions with regard to goods and means of transport conveyed across the customs border of the Republic of Kazakhstan, customs clearance and customs control, the application of customs procedures, levying customs duties and taxes, combating violations in the sphere of customs activity, and other means of executing customs policy, based on authoritative relationships between the State and persons carrying out foreign economic and other activity.
Full text in the attachment:
THE TAX CODE OF THE REPUBLIC OF KAZAKHSTAN
1. GENERAL SECTION
Part 1. General provisions
CHAPTER 1. BASIC PROVISIONS
Article 1. Relations regulated by this Code
This Code shall regulate relations among government authorities with regard to the establishment, introduction, and procedure for the calculation and payment of taxes and other mandatory payments to the budget, as well as relations between the state and the taxpayer involving the fulfillment of tax obligations.
Article 2. Tax legislation of the Republic of Kazakhstan
1. The tax legislation of the Republic of Kazakhstan shall consist of this Code, as well as regulatory legal acts, the adoption of which is provided for by this Code.
2. No one may be assigned the obligation to pay taxes and make other mandatory payments to the budget that are not provided for by this Code.
3. Taxes and other mandatory payments to the budget shall be established, introduced, amended, or repealed following the procedure and under the conditions established by this Code.
4. If there should be a contradiction between this Code and other legislative acts of the Republic of Kazakhstan, for purposes of taxation the provisions of this Code shall apply. It shall be prohibited to include provisions governing tax relations in nontax legislation, except in those cases specified by this Code.
5. If an international agreement that has been ratified by the Republic of Kazakhstan establishes regulations that differ from those contained in this Code, the regulations of said agreement shall apply.
