Article 1-1. Purpose, objectives and principles of regulation in the field of transfer pricingTransfer Pricing Law 1. The purpose of transfer pricing regulation is to prevent...

Article 1. Legislation of the Republic of Kazakhstan on transfer pricingTransfer Pricing Law 1. The legislation of the Republic of Kazakhstan on transfer pricing is based on...

Article 2. The basic concepts used in this Law of the Law on Transfer Pricing The following basic concepts are used in this Law: 1) price from information sources - the pr...

Article 3. Implementation of transfer pricing controlTransfer Pricing Law 1. Transfer pricing control (hereinafter referred to as control) is carried out on the following tr...

Article 4. Powers of authorized bodiesTransfer Pricing Law 1. Authorized bodies for the purposes of control have the right: 1) request from the participants of the transa...

Article 5-1. Application for participation in the international group of the Law on Transfer Pricing 1. A member of an international group must submit to the authorized body...

Article 5. Rights and obligations of the parties to the transaction and participants in the international group of the Transfer Pricing Law 1. The parties to the transaction...

Article 6. Monitoring of transactions of the Transfer Pricing Law 1. Monitoring of transactions is carried out by monitoring by authorized bodies the prices applied by the p...

Article 7. Transfer pricing reportingTransfer Pricing Law 1. Transfer pricing reporting consists of the following types of reporting: 1) Local; 2) the main; 3) Cross-cou...

Article 7-4. Use of transfer pricing reporting for tax purposesTransfer Pricing Law The authorized body has the right to use transfer pricing reporting for tax purposes.The L...

Article 7-2. Basic reporting of the Transfer Pricing Act 1. The main financial statements for the financial year under review are submitted by the participant of the interna...

Article 7-3. Cross-country reporting of the Transfer Pricing Law 1. The intercountry financial statements for the financial year under review shall be submitted to the author...

Article 7-1. Local reporting of the Transfer Pricing Act 1. Local financial statements for the reporting financial year shall be submitted by the participant of the transact...

Article 8. Interaction of authorized bodies with other organizations of the Transfer Pricing Law 1. The authorized bodies have the right to request information necessary to...

Article 9. Conducting checks on transfer pricing issues of the Transfer Pricing Act 1. Authorized bodies carry out checks on transfer pricing issues in the following cases::...

Article 10. Adjustment of taxable objects and (or) objects related to taxation of the Transfer Pricing Law 1. Upon establishing the fact of deviation of the transaction price...

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. Subject...

Article 11. Determining the interconnectedness of the partiesTransfer Pricing Law Individuals and (or) legal entities that have special relationships that affect the economi...

Article 12. Methods for determining the market price of the Transfer Pricing Law 1. In order to determine the market price, one of the following methods is used:: 1) the...

Article 13. Method of comparable uncontrolled price of the Transfer Pricing Law 1. The method of comparable uncontrolled price is applied by comparing the transaction price f...

Article 14. The "cost plus" method of the Transfer Pricing Law 1. When using the "costs plus" method, the market price of goods (works, services) is defined as the sum of th...