Article 7. Transfer pricing reporting Transfer Pricing Law

Home / RLA / Article 7. Transfer pricing reporting Transfer Pricing Law

1. Transfer pricing reporting consists of the following types of reporting:

1) Local;

2) the main;

3) Cross-country.

Transfer pricing reporting forms and the procedure for completing them are approved by the authorized body.

2. Excluded by the Law of the Republic of Kazakhstan dated 03/25/2024 No. 68-VIII (effective sixty calendar days after the date of its first official publication).

3. If a participant in a transaction and/or a participant in an international group discovers incompleteness of information, inaccuracies or errors in filling out the submitted reports, such participant is obliged to submit adjusted reports taking into account the updated information.

At the same time, the deadlines for reporting established by this Law do not apply to the submission of adjusted reports.

4. Failure by a participant in a transaction and (or) a participant in an international group to submit the reports provided for in this article, or to submit reports containing false information, shall entail liability in accordance with the laws of the Republic of Kazakhstan.

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

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases