Taxation of non-resident's income on freight forwarding services
If you work with a foreign freight forwarding company, it is important to consider the taxation procedure. 
When does the CPN arise at the source of payment?
If a non-resident legal entity receives income from sources in the Republic of Kazakhstan and does not form a permanent establishment in Kazakhstan, such income is subject to CIT at the source of payment without deductions.
The tax rate is 20%
Non-resident's income from freight forwarding services is taxed at a rate of 20%.
If the contract includes work in the Republic of Kazakhstan and abroad
The tax is calculated for each type of work and services separately.
Even if it is a single production and technological cycle, each stage is considered separately for the purpose of maintaining the efficiency.
It is important to distribute income correctly
The total amount under the contract must be:
reasonably divided by income in the Republic of Kazakhstan and
documented
If there is no distribution or it is unreasonable (which led to an underestimation of tax), the entire amount of income under the contract is subject to taxation, regardless of where the work was actually performed.
Be careful when concluding contracts with non—residents - proper paperwork will help avoid additional charges and fines.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1172208?lang=kk