Dear readers,
The Mazhilis of the Parliament approved in first reading a draft law On Amendments to Certain Legislative Acts of the Republic of Kazakhstan concerning Taxation and Improvement of the Investment Climate (hereinafter, the 鈥淒raft Law鈥�). One of the draft law provisions imposes VAT on electronic sales of goods and services by foreign entities to individuals in Kazakhstan (the so-called "Google tax") starting on 1 January 2021.