In accordance with the Law of the Republic of Kazakhstan dated July 5, 2008, "Transfer Pricing" has developed rules for concluding the Agreement on the Application of transfer pricing, approved by Government Resolution dated October 24, 2011 № 1197.
The rules define the procedure for concluding the Agreement on the Application of transfer pricing between the competent authorities: Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan and the party of the transaction.
More details: http://www.zakon.kz/pravovye-novosti/4456376-utverzhdeny-pravila-zakljuchenija.html