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Edict № 2235, having the force of law,
of the President of the Republic of Kazakhstan
Concerning taxes and other obligatory payments to the budget
The 24th of April, 1995
In accordance with Article 1 of the Law of the Republic of
Kazakhstan, dated December 10, 1993 "Concerning the Temporary Delegation
of Additional Powers to the President of the Republic of Kazakhstan and
the Heads of Local Administrations" I issue this Edict.
SECTION I. GENERAL PROVISIONS
CHAPTER 1. TAX SYSTEM OF THE REPUBLIC OF KAZAKHSTAN
Article 1. The Tax Legislation of the Republic of Kazakhstan
1. Tax legislation of the Republic of Kazakhstan shall consist of
this Edict which establishes compulsory payments of tax nature
(henceforth, taxes) to the Republic's and local Budgets and regulates tax
relations in the Republic of Kazakhstan (except for issues of customs
payments, which are regulated by customs legislation of the Republic of
Kazakhstan, and payments to special-purposes funds, which are regulated
by legislation of the Republic of Kazakhstan), acts of the President of
the Republic of Kazakhstan and the Government of the Republic of
Kazakhstan and the Government of the Republic of Kazakhstan, as well as
the acts of the State Tax Committee in agreement with the Ministry of
Finance.
2. The legislative and any other acts which contradict the
provisions of this Edict shall not have any legal force from the moment
of their adoption. It shall be prohibited to include matters associated
with taxation into non-tax legislation. Regulatory legal acts concerning
taxation shall be published officially.
3. When an international treaty, to which the Republic of Kazakhstan
is a signatory, establishes any other rules than those which are
contained in the tax legislation of the Republic of Kazakhstan, the rules
of the said treaty shall apply. International treaties, to which the
Republic of Kazakhstan is a signatory, shall directly apply to tax
relations, except for the cases wherein it ensues from an international
treaty that its implementation requires adoption of an internal
Republic's act.
Article 2. Taxes in the Republic of Kazakhstan
1. All-state taxes which are the regulating sources of the State
Budget of the Republic of Kazakhstan shall be current in the Republic of
Kazakhstan, and the amounts of assessments associated therewith shall be
included into revenues of the relevant budgets in accordance with the
procedure determined in the Law of the Republic of Kazakhstan Concerning
the Republic's Budget for the forthcoming year, and local taxes and
levies which are the sources of revenue for the local budgets.
2. Taxes which are effective in the territory of the Republic of
Kazakhstan shall be subdivided into direct taxes and indirect taxes.
Value-added tax and excise duties shall be referred to as indirect taxes.
