Associate Partner
About the Employee
Nikolay Efimchuk has over 25 years of legal experience, including 15 years in the system of government agencies, including the Ministry of Finance of the Republic of Kazakhstan, where he headed the legal service of the department, and over 10 years in consulting, currently as a partner at Fortune Partners.
Nikolay has significant experience in customs regulation and taxation, and was a developer of regulatory legal acts of the Eurasian Union and the Republic of Kazakhstan.He participated in the customs and tax reforms of the Republic of Kazakhstan.
During his tenure as head of the legal department at the Ministry of Finance, he was responsible for legislative activities, litigation and claims work, and administrative offenses practice.
He has significant experience advising subsoil users, investment companies, FMCG, retail sectors, and others.
- Managing Partner at Fortune Partners LLP (2022 - present)
- Partner at a consulting company (2018 - 2022)
- Senior Manager at an international consulting company (2014 - 2018)
- Head of the Taxation Department at NCE RK "Atameken" (2013 - 2014)
- Head of Legal Department at the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan (2008 - 2013)
- Deputy Head of the Customs Control Department for West Kazakhstan Region (2007 - 2008)
- Head of Investigation Department, Head of Administrative Offenses Practice Department at the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan (1999 - 2007)
- 2007 — Master of Public Administration, specialization in "Economic Management", Academy of Public Administration under the President of the Republic of Kazakhstan
- 1999 — Bachelor's degree in "Law", investigative-forensic specialization, Karaganda Higher School of the Ministry of Internal Affairs of the Republic of Kazakhstan
- Certificate of the University of Georgia Carl Vinson Institute of Government - Public Administration, 2006
- Certificate of the PM Expert, Project Management Institute - Project Management based on ANSI PMI PMBOK Guide standard, Personnel and Communications Management in a project, 2008
- Certificate of the World Customs Organization for contribution to the development of the customs service, 2004
- Medal "10 Years of Impeccable Service in Customs Authorities", 2009
- Medal of the President of the Republic of Kazakhstan "20 Years of Independence of the Republic of Kazakhstan", 2011
- Medal of the Customs Union Commission "For Contribution to the Formation of the Customs Union", 2012
- Participation in the Customs Service Modernization Project of the Republic of Kazakhstan in 2008 - 2013 in the project management group
- Coordinator of the project group of the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan in 2008 - 2010 on the development of the Customs Code of the Customs Union and the national Customs Code of the Republic of Kazakhstan, as well as the Decisions of the Customs Union Commission and regulatory legal acts of Kazakhstan adopted for their implementation.
- Participation in the development of the Customs Codes of the EAEU and the Republic of Kazakhstan in 2016-2017
- Participation in the project to launch a pre-trial appeals system for tax and customs notifications of inspection results through the Appeals Commission of the Ministry of Finance of the Republic of Kazakhstan
- Legal support for companies in tax and customs disputes from 2013 to 2025 with successful case outcomes in favor of clients totaling over 10 billion tenge
- Participation in the 2025 tax reform project