The agreement between the Kingdom and Kazakhstan has been concluded to avoid double taxation and to prevent tax evasion with respect to income taxes and the accompanying protocol. In accordance with article (29), paragraph 2, of the Convention, its provisions have become effective as follows:
1. withholding tax , the amounts paid on (or after) the first day of January 2017
2. other taxes for tax years beginning on (or after) the first day of January 2017