According to the text of the draft law reviewed by the Economy Ministry, a decision on assessing taxes and insurance contributions following a desk audit for international financial organizations and diplomatic missions will be issued by the tax authority only after preliminary coordination with the authorized tax authority — the STS central office.
How the law is being adopted
The process of adopting the amendments to the Tax Code included several stages in the Jogorku Kenesh. Lawmakers passed the draft law in the first reading on October 1, and in the second and third readings on October 28. However, for the law to take effect, the president's signature is required.
Implications for organizations
The changes concern the procedure for assessing taxes and insurance contributions for two groups of entities: international financial organizations and diplomatic missions. This process now requires additional coordination at the level of the STS central office.
