The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan explains the procedure for taxation of non-residents receiving income from sources in the Republic of Kazakhstan.

In accordance with paragraph 2 of Article 221 of the Tax Code of the Republic of Kazakhstan, non-residents are required to pay taxes on income received from sources in Kazakhstan in accordance with the procedure established by tax legislation.

The list of non-residents’ income classified as income from sources in the Republic of Kazakhstan is defined by Article 679 of the Tax Code.

If the activities of a non-resident legal entity in Kazakhstan do not result in the creation of a permanent establishment, taxation of such income shall be carried out in accordance with the provisions of Chapter 72 of the Tax Code.

According to Article 683 of the Tax Code, the income of such non-residents is subject to corporate income tax withheld at the source of payment without deductions.

The calculation, withholding, and remittance of the tax shall be carried out by the tax agent through the application of the rates предусмотренных Article 682 of the Tax Code. Tax withholding shall be made:

• no later than the date of payment for accrued and actually paid income;
• no later than the deadline for submission of the corporate income tax declaration for accrued but unpaid income attributed to deductions.

The tax agent is required to remit the withheld tax:

• for accrued and paid income — no later than 25 calendar days after the end of the month in which the payment was made;
• for accrued but unpaid income attributed to deductions — no later than 10 calendar days after the established deadline for submission of the corporate income tax declaration;
• upon payment of an advance (prepayment) — no later than 25 calendar days after the end of the month in which the non-resident’s income was accrued within the amount of the advance;
• upon supply of goods, performance of works, or provision of services — no later than 25 calendar days after the end of the month in which the non-resident’s income was accrued within the amount of the relevant obligations.

For certain types of income предусмотренных subparagraph 39) of paragraph 1 of Article 679 of the Tax Code, special payment deadlines established by Article 684 of the Tax Code shall apply.

The tax agent is required to submit the calculation for corporate income tax withheld at source from non-resident income within the following сроки:

• for the I, II, and III quarters — no later than the 15th day of the second month following the reporting quarter;
• for the IV quarter — no later than March 31 of the year following the reporting tax period.

In addition, non-residents conducting activities in the Republic of Kazakhstan through a structural subdivision that does not result in the creation of a permanent establishment are required to submit a corporate income tax declaration at the place of location within the сроки provided for by Article 359 of the Tax Code.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1219628?lang=kk