Tokmurzina Dana Aitmaganbetovna

«Fortune Partners» LLP

  • 7 701 874 9019
  • d.tokmurzina@fortunepartners.kz

Membership Status

  • Active

Registration Number

00542

Registration Date

June 9, 2023

Специализация

Dispute Resolution and Arbitration, Tax Law, Antitrust Law / Competition, Customs Law and International Trade, Regulatory Law and Interaction with Government Authorities, Environmental Law / ESG, Subsoil Use and Natural Resources

Industry

Oil & Gas Sector and Energy, Mining and Subsoil Use, Banking and Financial Services, Public Sector and Quasi-State Organizations, Retail and Consumer, Agriculture and Agribusiness, Chemicals Infrastructure and Investment Projects

Years of Experience

22 years

Place of Residence

Astana

Languages of Consultation

Kazakh, Russian, English

About

Dana Aitmaganbetovna served as a judge of the Supreme Court in the first composition of the Judicial Panel on Administrative Disputes.She handled cases involving tax, customs, environmental, and antitrust disputes as her main area of specialization, and served as a coordinating judge from the Supreme Court for media and public relations (2021-2023).

From 2011 to 2021, Dana A. was a partner in the legal and tax practice at a Big 4 company, where she handled tax, customs, and legal consulting as well as litigation matters.Her clients included major oil, mining, and oilfield services companies, as well as organizations engaged in consumer goods and agricultural business.

In 2011 and 2012, she was a World Bank expert on tax administration reform.Focus areas: international taxation and excise taxes.The reform was conducted for the Tax Committee of the Ministry of Finance at the request of the Government of the Republic of Kazakhstan.

From 2004 to 2011, Dana worked at the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, including as acting head of the International Taxation Department, and was one of the main negotiators in conducting negotiations on international tax agreements on behalf of the Republic of Kazakhstan.
Dana A. was an associate professor at the Academy of Justice under the Supreme Court and head of the Tax Law School at MNU.

Education

  • Master of Tax Law (LLM), Queen Mary University, London, United Kingdom
  • Advanced Diploma in International Taxation (ADIT, London) NED,
  • Financial Times Hong Kong Legal Qualification,
  • Kazakh State Law Academy Financial Qualification,
  • International Accounting Board Candidate of Legal Sciences (Ph.D. equivalent)

Professional Experience

  • Tax Committee of the Ministry of Finance of the Republic of Kazakhstan: 2004-2011
  • World Bank Expert: 2011-2012
  • Big4 (Partner): 2011-2020
  • Supreme Court: 2021-2023
  • Fortune Partners: 2023–2026

Certifications and Qualifications

The Legal 500 EMEA 2026 - Firm to Watch

Certificates and qualifications:

  • Advanced Diploma in International Taxation (ADIT),
  • Chartered Institute of Taxation, London, NED (Non-Executive Director) — Financial Times,
  • Hong Kong, Candidate of Law Sciences
    Membership in professional organizations:
  • Member of the Board of KazBar,
  • Member of the Council on Tax Policy and Administration of the National Chamber of Entrepreneurs "Atameken" ,
  • Member of the Project Office on Tax Policy under Deputy Prime Minister S.M. Zhumangarin,
  • Member of the Chartered Institute of Taxation (UK)
    Award: Medal "For contribution to the development of international cooperation" - The Supreme Court of the Republic of Kazakhstan, 2026

Notable Cases

  1. EuroChem-Karatau LLP | 1 000 000 ₸
    Penalty claim against the tax authority for delayed VAT refund. Resolved in favor of the client (May 2026).
  2. Turgai-Petroleum JSC | \~USD 13,567,655
    Tax dispute involving mining tax, CIT and excess profit tax assessments. Won at two instances. Ongoing.
  3. NAC Kazatomprom JSC | USD 36,535,523
    Full cancellation of additional tax assessments at first instance. Resolved in favor of the client (July 2026).
  4. Aluminium of Kazakhstan JSC — НДС | USD 6,038,235
    VAT refund secured via settlement at cassation stage. Resolved in favor of the client (August 2025).
  5. SSGPO JSC | USD 1,939,899
    Full VAT refund through all instances including cassation. Resolved in favor of the client (October 2025).
  6. Aluminium of Kazakhstan JSC — ТЦО | USD 15,429,345
    Appeal of tax audit on transfer pricing. Partially in favor of the client. Ongoing.
  7. Kazakhstan Aluminium Smelter | USD 5,934,642
    Transfer pricing dispute, income adjustments and CIT. Partially in favor of the client. Ongoing.
  8. Volkovgeology JSC | USD 1,500,000
    IT systems contract termination and cost reimbursement dispute. Ongoing.
  9. Kar-Tel LLP (Beeline) | USD 187,233
    Withholding tax on royalties to non-residents. Won at all instances. Resolved in favor of the client (April 2026).

Membership Status

  • Active

Registration Number

00542

Registration Date

June 9, 2023

Specialization

Dispute Resolution and Arbitration, Tax Law, Antitrust Law / Competition, Customs Law and International Trade, Regulatory Law and Interaction with Government Authorities, Environmental Law / ESG, Subsoil Use and Natural Resources

Industry

Oil & Gas Sector and Energy, Mining and Subsoil Use, Banking and Financial Services, Public Sector and Quasi-State Organizations, Retail and Consumer, Agriculture and Agribusiness, Chemicals Infrastructure and Investment Projects

Years of Experience

22 years

Place of Residence

Astana

Languages of Consultation

Kazakh, Russian, English

Event Participant

Author of Articles and Publications

Other Members from Astana

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Kazakhstan Bar Association was established on 4 July 2012 as Kazakhstan's first professional association of lawyers. Since 2019, the organization has operated as a Chamber of Legal Consultants.