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股权:税务豁免资格

Pursuant to the Joint Order of the Astana International Financial Center, the Ministry of finance of the RoK, and the Ministry of National Economy of the RoK “On determining the criteria for securities trading on stock exchange of Astana International Financial Centre” for the purposes of applying tax exemptions on individual and corporate income tax on dividends pursuant to clause 6(7)((3)) of the Constitutional Statute of the RoK “On Astana International Financial Centre”(the “Joint Order”), AIX shall make available the trading information on securities eligible for the income tax exemption on dividends. In case of dual-listed in Kazakhstan equity securities, the trading information on eligible securities should be retrieved and compiled from both stock exchanges operating in the Republic of Kazakhstan (namely AIX and KASE).

  • AIX trading information
Symbol Security Name Issuer Name Asset Class Value (KZT) Number of Trades

Please note that even if you have been trading dual-listed equity securities only at one stock exchange, in order to benefit from the exemption the trading information should be retrieved and compiled from both Kazakhstani stock exchanges.

The Joint Order defines the eligibility criteria as follows:

  1. The volume of transactions with securities is at least 25 (twenty-five) million tenge per calendar month; and
  2. The number of transactions with securities is at least 50 (fifty) transactions per calendar month.

Only executed transactions with securities shall be taken into account.