Country News

The restriction applies from a minimum amount of approx. 3 million Belarusian roubles and requires special authorisation from regional executive committees for payment processing.

As of January 2024, managers, founders, individual entrepreneurs, and their spouses must file asset and liability declarations as part of the implementation of Kazakhstan's Plan of the Nation (100 concrete steps).

Amendments to the "Treaty on the Eurasian Economic Union" affect cross-border trade, taxpayer registration procedures, and VAT payment.
When purchasing a remote registration service in electronic form, VAT will be levied at the taxpayer's location.

Amendments to the Kazakh Tax code, implemented on February 12, 2024, introduce new rules for document submission, inspections, notification procedure, and appeals procedures.

The Republic of Belarus has temporarily introduced restrictive tax measures for residents from "unfriendly" countries, which provide an increase in the tax rate on dividend income.