Firms To Watch: Tax and customs

Tax and customs in Kazakhstan

Fortune Partners LLP

Fortune Partners LLP assists in tax and customs dispute resolutions, advising both private and public clients. Dana Tokmurzina leads the practice.

Principaux dossiers


Dentons

Dentons provides a wide-ranging tax and customs practice, with expertise in relation to tax refund disputes and risk assessments. Heading the tax practice is Daniyar Toigonbaev, who assists major clients in tax disputes, in particular in the energy and natural resources sectors. Stanislav Lechshak is a key contact for tax and customs disputes, offering advice on matters coming from state inspections and administrative fines. Darya Vologodskaya assists client in matters relating to tax and customs audits.

Responsables de la pratique:

Daniyar Toigonbaev


Autres avocats clés:

Darya Vologodskaya; Stanislav Lechshak


Les références

‘Dentons team has wide and deep pockets experience background. They conduct business with an exceptional level of cooperation and professionalism.’

‘Flexibility, cooperation, professionalism.’

‘Their strength is definitely in their people, their good expertise, and their collaboration.’

Principaux clients

North Caspian Operating Company N.V.


Karachaganak Petroleum Operating B.V. (KPO)


Vostokcvetmet LLP (KAZ Minerals Group)


Kazzinc LLP


Altyntau Kokshetau JSC


Zhairemskiy GOK JSC


Best Invest, Centre Capital Investment (BI / CCI)


North Caspian Operating Company N.V.


Karachaganak Petroleum Operating B.V. (KPO)


Vostokcvetmet LLP (KAZ Minerals Group)


Kazzinc LLP


Altyntau Kokshetau JSC


Zhairemskiy GOK JSC


Best Invest, Centre Capital Investment (BI / CCI)


Principaux dossiers


  • Represented the Kazzinc group in courts of all instances in disputes related to the tax authorities’ refusal to refund VAT from the budget.
  • Represented Best Invest LLP and Center Capital Investment LLP in the first instance court in two disputes with the tax authorities on international taxation matters and unlawful initiation of a tax audit.
  • Represented Vostokcvetmet LLP in courts of all instances in disputes related to the tax authorities’ refusal to refund VAT from the budget.

GRATA International

GRATA International‘s practice provides support to clients in audits and disputes, and has notable experience acting for foreign clients entering the Kazakhstan market. The team offers expertise in Kazakhstan and international tax law. Practice head Assel Ilyassova assists in tax litigation and tax structuring, with particular aptitude in the oil and gas sector. Kanat Adilbekov is experienced in working on disputes with tax authorities.

Responsables de la pratique:

Assel Ilyassova


Autres avocats clés:

Kanat Adilbekov


Principaux dossiers


Sayat Zholshy & Partners

Sayat Zholshy & Partners advises clients from a range of sectors, including transportation, energy, and FMCG. The team offers expertise in tax disputes, as well as a range of non-contentious issues, including domestic and international tax planning. Co-heading the practice are Rustam Ospanov and Yelena Tyureikina, both of whom support clients in tax disputes and offer tax support pertaining to corporate structuring and M&A transactions, including in cross-border matters.

Responsables de la pratique:

Rustam Ospanov; Yelena Tyureikina


Les références

‘In my opinion, Sayat Zholshy & Partner’s Tax team has the strongest legal tax practice in Kazakhstan, providing a complete range of advice on all types of taxation. They demonstrate considerable expertise in resolving tax disputes. The team includes tax lawyers and tax litigators.’

‘We work with Vitaliy Vodolazkin and Yelena Tyureikina. Vitaliy supports us on many Kazakh law issues, including tax issues. Yelena Tyureikina is an excellent tax attorney. She offers clear written advice and delivers on a tight turnaround. Also, they have a very good commercial knowledge of our industry. This is their big advantage!’

‘Above all, we would like to note the team’s outstanding expertise in taxation department and their stage-managed professionalism. They always find and suggest very viable solutions to the most complicated and perplexed problems.’

Principaux clients

PM Lucas Kazakhstan LLP


Eurasian Foods Corporation JSC


TengizTransGroup LLP


Burunday Container Terminal LLP


Private company AgroFront Limited


Principaux dossiers


  • Advised TengizTransGroup LLP on the matters relating to the corporate restructuring of the Client for the purpose of using tax benefits provided for by the applicable laws of the Astana International Financial Centre.
  • Advised Burunday Container Terminal LLP on how to reach an agreement on investment incentives, including tax and customs incentives, and how to get included into the Register of Bonded Warehouse Owners.
  • Advised Private Company AgroFront Limited on the issues arising out of the Client’s corporate restructuring with a view to take advantage of the tax benefits provided for by the applicable laws of the Astana International Financial Centre (AIFC).

SIGNUM Law Firm

SIGNUM Law Firm‘s practice encompasses a range of services, including advisory work on cross-border taxation for international clients entering into the Kazakhstan market. The group additionally covers corporate tax issues in key sectors such as mining and oil & gas, as well as contentious matters. The extent of their advisory expertise extends to rules from the AIFC and Astana Hub, amongst other special business spaces. Leading the practice is Sofiya Zhylkaidarova, who advises major global industry players active in the Kazakhstan market. Talgat Sariev also leads the practice, and is the go-to contact in the practice for tax disputes, as well as advising on risk mitigation.

Responsables de la pratique:

Sofiya Zhylkaida; Talgat Sariev


KP Disputes

Boutique tax and disputes firm KP Disputes, established in February 2025, offers expertise on both domestic and cross-border tax disputes to clients in a variety of sectors.  Tax and customs disputes specialist Ravil Kassilgov heads the practice alongside fellow lead Aibek Kambaliyev, who supplements his tax service with his expertise in international dispute resolution and arbitration. Lidiya Martynova supports the practice.

Responsables de la pratique:

Ravil Kassilgov; Aibek Kambaliyev


Autres avocats clés:

Lidiya Martynova


Les références

‘Ravil’s team is very professional and works on time’

 

Principaux clients

Exalo Drilling S.A.


RIK Trans Service LLP


AstraZeneca AB


Astellas Pharma Europe B.V.


China Construction Bank Corporation


IPSEN PHARMA SAS


Principaux dossiers


  • Achieved a major victory for RIK Trans Service in challenging a tax audit that imposed over USD 18 million in liabilities, addressing key issues in chain transactions, cross-border VAT, and supplier tax compliance.
  • Defending a major distributor in Kazakhstan against a 15% withholding tax on cross-border dividends in a USD 23 million dispute, highlighting gaps in Kazakhstan’s tax framework, with the case at the appeal stage.
  • Representing a global electronics manufacturer and seller in challenging a USD 20 million tax monitoring result and unscheduled tax audit.

KPMG Law

KPMG Law‘s practice advises clients across major sectors such as energy, natural resources, and construction. Practice lead Inna Alkhimova performs due diligence, assists with tax compliance, and advises on structures for cross-border investments. Assel Nizamiyeva leans on her accounting background to advise clients on compliance, developing reports and general accounting matters. Assiya Atekeyeva is a key contact for tax structuring, and Alven Uzykanov is another important name in the practice. Vyacheslav Sosnovskiy covers both contentious and non-contentious issues.

Responsables de la pratique:

Inna Alkhimova


Autres avocats clés:

Assiya Atekeyeva; Alven Uzykanov; Vyacheslav Sosnovskiy; Gaukhar Mukasheva


Les références

‘What sets this practice apart is its exceptional command of tax legislation, combined with a consistently high standard of professional service. The team delivers clear, practical, and strategic advice tailored to clients’ needs, and is distinguished by its deep technical expertise.’

‘Compared to other firms, the KPMG team stands out for its highly skilled professionals, seasoned experts, and a strong ability to navigate complex legal frameworks with confidence and precision.’

Principaux clients

Petro Kazakhstan Kumkol Resources


CNPC Kazakhstan B.V. The Branch of Técnicas Reunidas in of Kazakhstan


Aksa Energy Qyzylorda


KMG Kashagan


ERG


ShymkentCement


Principaux dossiers


  • Advised Petro Kazakhstan Kumkol Resources on tax issues during tax review.
  • Advised CNPC Kazakhstan on tax issues during tax review.
  • Provided transfer pricing services for KMG Kashagan

AEQUITAS

AEQUITAS assists clients in major tax matters, ranging from local and international tax dispute advice, to supporting domestic and foreign clients in tax registration, completion and policy compliance. The group has particular aptitude acting for clients in the oil and gas and pharma sectors. Co-leading the practice are Yuliya Chumachenko, Yelena Manayenko, and Larissa Yemelyanova. Anton Alexeyev is an expert in the field.

Responsables de la pratique:

Yelena Manayenko; Yuliya Chumachenko; Larissa Yemelyanova


Autres avocats clés:

Anton Alexeyev


Les références

‘Exceptional research and practical background, extremely experienced team. The questions raised were covered in full, the consultants even went outside the scope and the direct questions and considered it as a complex matter, which allowed us to have a more complete opinion. ’

‘Exceptional research and practical background, extremely experienced team. Have not yet found any other consultant in Kazakhstan that fulfils the needs of our business in such quality, terms and decent approach.’

‘Very grateful for the team, especially Yemelyanova Larissa. We believe their expertise was the best we could find in Kazakhstan’s legal market.’

Principaux clients

B1 – Consult


Herbalife Kazakhstan


TotalEnergies Marketing Kazakhstan


ExxonMobil Kazakhstan Inc.


Novartis


Sun Pharmaceutical Industries


Biologische Heilmittel Heel GmbH


Principaux dossiers


  • Drafting of a legal opinion for B1-Consult Group containing a detailed position and regulatory substantiation on the issue of obtaining the certificate of origin in Kazakhstan with respect to goods of foreign origin (carbon and graphite products.
  • Supporting a Herbalife subsidiary in Kazakhstan with the drafting of a review of the key aspects of activities of an independent partner in Kazakhstan.

Baker & McKenzie - CIS, Limited

Baker & McKenzie - CIS, Limited continues to provide services to clients seeking for reputation on tax disputes and reviewing tax provisions in deals. This service is extended to foreign clients entering the Kazakhstan market who face legal tax issues, particularly in tax policy compliance. Tax specialist Igor Kolupayev heads the team; Damir Abdrakhmanov is a key contact in the tax practice. Azamat Kuatbekov is also active in this area.

Responsables de la pratique:

Igor Kolupayev


Autres avocats clés:

Damir Abdrakhmanov; Azamat Kuatbekov


Les références

‘The key point in their favour is the capacity of the team to give a rapid and clear reply to our doubts.’

 

Principaux clients

Metro Cash & Carry


Rosetti Marino SPA


Andritz Hydro GmbH


Nelson Petroleum Buzachi B.V.


Nokia


Air Liquide


Binance


Adidas


Carlsberg


Dogus


Pfizer


Principaux dossiers


GK & Partners Law Firm

GK & Partners Law Firm specialises in tax and customs issues, engaging in tax matters on a legislative, public level, as well as assisting private clients on tax litigation. Gabitzhan Kudaibergen and Nurlan Zekenov offer advice on all tax matters and are engaged on state/public platforms. Kudaibergen acts as a member of the consulting counsel expertise in tax and customs administration for the Department of State Revenue in Astana.

Responsables de la pratique:

Gabitzhan Kudaibergen


Autres avocats clés:

Nurlan Zekenov


Les références

‘The practice is distinguished by its strong expertise in Kazakhstani tax legislation and its ability to deliver clear, business-oriented solutions. Clients value the team’s responsiveness, analytical depth, and practical approach to complex issues.’

‘I have worked with Gabitzhan, a partner of the firm, whose expertise combines strong technical knowledge with practical insight. He not only interprets the Tax Code and other legislation but also takes into account how such matters are typically approached by tax authorities and courts.’

‘GK Partners is a team of professionals focused in tax regulations for corporate clients. Client orientated, focused on the goal, they approach every task with passion.’

Principaux clients

Toyota Tsushi Kazakhstan LLC


ROSSDORCOM.KZ LLC


LIDER-METALL LLC


TRUST AIR LLC


Ultrapolymers Kazakhstan LLC


FINCH Technogroup LLC


Stroitel-2003 LLC


Salvis Law Firm LLC


Gorodissky & Partners LLC


Qaragandy Power Silicon LLC


Vidara Kazakhstan LLC


VTS Kazakhstan LLC


TES INVEST LLC


InterPower LLC


SC.Soft LLC


VTS KAZAKHSTAN LLC


UU LLC


Asia Group Security LLC


Eastcomtrans LLC


Kazakhstanskaya Marka LLC


MIR-AS Research and Production company LLC


Transportnyi Holding Almaty LLC


Principaux dossiers


  • Represented Toyota Tsushi Kazakhstan LLC in complex international tax assessment dispute, achieving $310,529 USD in savings through Ministry of Finance decision dated April 25, 2025.
  • Secured major appellate court victory for KAP-Logistics LLC, achieving $347,216 USD in client savings through successful challenge of tax authority assessment.
  • Successfully defended NPK-MIRAS in a complex construction industry tax dispute, achieving $163,167 USD in savings through appellate court ruling dated April 22, 2025.

KP Disputes

KP Disputes has seen rapid growth since its establishment in 2025, drawing new clients from the mining, financial, and pharmaceutical sectors, among others. The team is jointly headed by Ravil Kassilgov and Aibek Kambaliyev, both of whom are based in Almaty. Both Kassilgov and Kambaliyev share an aptitude in tax disputes. Recent additions to the team include Lidiya Martynova and Raushan Yesmukhametova.

Responsables de la pratique:

Ravil Kassilgov; Aibek Kambaliyev


Autres avocats clés:

Lidiya Martynova; Raushan Yesmukhametova


Les références

‘Ravil’s team is very professional and works on time.’

Principaux clients

Exalo Drilling S.A.


RIK Trans Service LLP


AstraZeneca AB


Astellas Pharma Europe B.V.


China Construction Bank Corporation


IPSEN PHARMA SAS


Principaux dossiers


  • Achieved a major victory for RIK Trans Service in challenging a tax audit that imposed over USD 18 million in liabilities, addressing key issues in chain transactions, cross-border VAT, and supplier tax compliance, potentially setting a significant precedent in Kazakhstan’s tax law.
  • Defending a major distributor in Kazakhstan against a 15% withholding tax on cross-border dividends in a USD 23 million dispute, highlighting gaps in Kazakhstan’s tax framework, with the case at the appeal stage.
  • Representing a global electronics manufacturer and seller in challenging a USD 20 million tax monitoring result and unscheduled tax audit.

MG Partners

MG Partners assists clients through tax legislation, including relevant AFIC legislation for international clients. Inna Ionova and Darya Markina lead the practice.

Responsables de la pratique:

Inna Ionova; Darya Markina


Principaux clients

Vermeer Central Asia FZCO


EGS Services KZE LLP


Kontur-Soft LLP


Bakotech Distribution Kazakhstan LLC


Astamedia LLP


Teplosila Kazakhstan LLP


Akora Service LLP


SMARTTHINGS LLP


Balkhash Systems


Service Engineer Ltd


AgroInzhKomplekt LLP


Principaux dossiers


  • Advised Vermeer Central Asia FZCO on comprehensive tax and customs compliance for importing industrial equipment into Kazakhstan, including cross border structuring and optimisation of tax liabilities.
  • Provided full accounting, tax, and legal support to Bakotech Distribution Kazakhstan LLC, including VAT structuring for software licensing and cross border IT transactions.
  • Delivered complete outsourced accounting and tax management for Balkhash Systems LLP, covering payroll for nonresidents and full utilisation of Astana Hub tax incentives.