Introduction

On 19 – 20 February, Moore Kazakhstan, in partnership with the Chamber of Tax Consultants, conducted a training seminar for the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, jointly with the Tax Audit Division of the Audit Department of the SRC MoF RK.

The seminar participants included representatives of the central office of the State Revenue Committee, the Ministry of Finance and regional state revenue authorities.

Vasiliy Nikitin, Partner at Moore Kazakhstan, presented a practical perspective on the application of IFRS for tax purposes, highlighting the conceptual framework of international standards and their key differences from generally accepted accounting practices in Kazakhstan.

The seminar also featured presentations by Dauren Nurgozhayev, Head of the Tax Audit Division of the Audit Department of the SRC, Andrey Khorunzhiy, Chairman of the Board of the Chamber of Tax Consultants, and Maryam Mukhanova, representative of the Chamber of Tax Consultants.

Particular attention was given to the practical application of IFRIC 20, which regulates the accounting treatment of stripping costs in the mining industry.

Participants also discussed challenging issues in law enforcement practice, common errors and approaches to their minimisation.

For Moore Kazakhstan, participation in such initiatives represents not only the exchange of professional expertise, but also a contribution to the development of high-quality financial reporting and tax practice in Kazakhstan.