1.Additional types of income have been added to Article 293.4-3 of the Tax Code for which the Astana Hub Participant can reduce corporate income tax by 100%: income from doubtful obligations, the amount of penalties and fines.

2. Article 293.4-3 of the Tax Code has been amended in a way that in case of violation of the terms prescribed in Article 293.4-3 of the Tax Code, Astana Hub Participants apply the generally established taxation procedure from the date of the beginning of the tax period in which the violation was committed. Previously, in case of violation, Participants applied the generally established taxation procedure from the date of registration of the Participant in the Astana Hub.

3. The Rules for Determining Income from Intellectual Property Objects and the Provision of Services in the Field of informatization have been approved, to which a reduction of the amount of calculated corporate income tax by 100% is applied.

4. Amendments have been made to Article 484.3.3) of the Tax Code in order to eliminate the conflict of norms. According to the amendments the income of Astana Hub Participants’ employees who are citizens of the Republic of Kazakhstan is subject to social tax.

5. Provision on exemption from taxation of dividends of non-residents on their shares or participation interest, on the day of accrual of which dividends were paid for more than 3 years has been excluded (Articles 645.9.4), 654.4 of the Tax Code). Now non-residents' dividends are taxed at rate of 5%.