Article 10-1. Determination of the market price and adjustment of taxable objects and (or) objects related to taxation in certain cases of the Transfer Pricing Law

Home / RLA / Article 10-1. Determination of the market price and adjustment of taxable objects and (or) objects related to taxation in certain cases of the Transfer Pricing Law

1. Subjects of legal relations for which the transaction price is formed in accordance with the procedure (methodology) for determining the market price of goods sold under production sharing agreements, including transactions with parties registered in countries with preferential taxation, approved by the Government of the Republic of Kazakhstan before June 30, 2012, methods for determining the market price established by this Law, not applicable.

If the transaction price deviates from the price formed in accordance with the procedure (methodology) for determining the market price of goods sold under production sharing agreements, including transactions with parties registered in countries with preferential taxation, the adjustment of taxable items and (or) tax-related items is carried out to the price determined in accordance with with this order (methodology).

2. This article applies to transactions concluded from the date of entry into force of the production sharing agreement.

The Law of the Republic of Kazakhstan dated July 5, 2008 No. 67-IV.

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