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legal entities issuing securities (government and companies, including those with state participation) to raise financing. In order to place issued securities on the stock exchange, issuers must undergo listing.
- Kazakhstan Stock Exchange JSC is an organization providing organizational and technical support for trading in securities
- Central Securities Depository JSC - an organization that carries out accounting, storage of securities and registration of transactions with them
- organizations providing investors with an access to the securities market - brokers, dealers, management companies
individuals and legal entities who buy securities in order to make a profit through dividends, coupons and differences in the cost of buying and selling the instruments.
The Agency of the Republic of Kazakhstan for Regulation and Development of Financial Market – a state body regulating the activities of securities market participants
Income of investors from sale of security is exempt from taxation in the following conditions:
Exempt from taxation provided that the transaction is made on KASE by the open trade method
Exempt from taxation when transactions are made both on KASE and over-the-counter securities market
Exempt from taxation provided that the transaction is made on KASE by the open trade method
It is exempt from taxation regardless of the place of transaction (when transactions are made both on KASE and over-the-counter securities market)