Налоговые обязательства (возникающие в связи с созданием), осуществлением и прекращением доверительного управления активами инвестиционного фонда управляющей компанией, не подпадают под действие данной статьи и статей 41-45 настоящего Кодекса, в соответствии с законодательством Республики Казахстан об инвестиционных и венчурных фондах.
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