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A Round Table was conducted in Almaty on the topic “Customs Union – Development Perspectives”.

On July 24, 2012, a Round Table on the topic “Customs Union – Development Perspectives” took place in Almaty.

The following persons were the participants of the Round Table:
A.H. Valiyeva - Council Chairperson of the CPA of the RK, O.V. Mychkina - an auditor of the RK, Chairperson of the Professional Development Committee of the CPA of the RK, I.E. Astrakhantseva – a professional development expert of the CPA of the RK and chief accountants of different companies of the city of Almaty.

The following issues were discussed:

1. Main regulatory and legal acts, approved in the framework of the Customs Union, that are used by companies in their accounting and tax book-keeping.
2. Main taxation principles of the member – states in the framework of the Customs Union.
3. Summary of accounting and tax record-keeping normatives of the Customs Union member-states.
4. Main differences and problems of taxation and accounting among the Customs Union member-states.
5. Problems of non-compliance in accounting and tax record-keeping, regulated by the normative acts of the Customs Union and by other book-keeping norms of its member-states.
6. Discussion of these discrepancies. Proposals to streamline the discrepancies. An accountant’s view of the Customs Union’s norms.

Upon the conclusion of the Round Table several proposals and recommendations were offered on how Kazakhstani companies should operate the Customs Union environment.

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