Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Kazakhstan

Recent developments relating to MAP in Kazakhstan prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Kazakhstan did not provide the relevant information.

Other developments relating to MAP

• Kazakhstan did not provide the relevant information.

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/34c25884-en

Tax treaty network of Kazakhstan

• 55 treaties, applicable to 55 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Kazakhstan's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
48	No information	No information

Source: OECD

Kazakhstan's MAP programme

Organisation of competent authority function

• five persons:

  • five persons working on MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • Non-residents taxation, Department for methodology of taxation The State Revenue Committee, Ministry of Finance Z10H2B2, 11 Zhenis Avenue, Astana, Kazakhstan Tel: [phone]. Email: [e-mail] ; [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published	-
MAP profile	No MAP profile published	-

Overview of Kazakhstan's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-kazakhstan.pdf for details with respect to Kazakhstan's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Kazakhstan's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Kazakhstan’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	17	0	0	17
Other cases	14	0	1	13
Total	31	0	1	30

Source: OECD

Table 4. Kazakhstan’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	1	67.63	1	67.63
All cases	0	N/A	1	N/A	1	N/A

Source: OECD