The Order of the Minister of Finance of the Republic of Kazakhstan dated 12 November 2025 № 694 «On certain issues related to income tax withheld at source in the Republic of Kazakhstan» (hereinafter referred to as the Order) was adopted in implementation of part 4 of paragraph 4 of Article 49, paragraph 2 of Article 113, and Articles 699, 700, 701 and 703 of the Tax Code of the Republic of Kazakhstan dated 18 July 2025 and subparagraph 1) of Article 10 of the Law of the Republic of Kazakhstan «On Public Services», specifically with regard to the following public services:

    1)  refund of income tax withheld at source;

    2)   issuance of a certificate of income received from sources in the Republic of Kazakhstan and taxes withheld (paid).

      The Order establishes the procedure for the refund of income tax withheld at source, as well as for the issuance of a certificate of income received from sources in the Republic of Kazakhstan and taxes withheld (paid), regulating the interaction of taxpayers (tax agents) with the state revenue authorities.

     The Order approves the forms of a tax application for the refund of paid income tax from the budget based on an international treaty for the avoidance of double taxation (hereinafter – the refund application), a tax application for obtaining a certificate of income received from sources in the Republic of Kazakhstan and taxes withheld (paid) (hereinafter – the certificate application), a decision on refusal to consider the refund application, a decision on the results of consideration of the refund application, a reasoned refusal to provide the public service «Issuance of a certificate of income received from sources in the Republic of Kazakhstan and taxes withheld (paid)», a certificate of income received from sources in the Republic of Kazakhstan and taxes withheld (paid), as well as the Rules for the provision of public services.

      The Order is aimed at increasing transparency in the provision of public services, ensuring uniform requirements for the preparation of tax applications, decisions and reasoned refusals in relation to the above-mentioned public services.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1121565?lang=kk