The Department of State Revenue for the Mangystau region informs about the taxation procedure for income of non-residents who receive 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 income of non-residents related to income from sources in the Republic of Kazakhstan is defined by Article 679 of the Tax Code.

If the activity of a non–resident legal entity in the territory of Kazakhstan does not lead to the formation of a permanent establishment, taxation of such income is 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 at the source of payment without deductions.

The calculation, withholding and transfer of taxes is carried out by a tax agent by applying the rates provided for in Article 682 of the Tax Code.

Tax deduction is performed:

– no later than the day of payment of income on accrued and actually paid income;

– no later than the deadline for submitting a corporate income tax return on accrued but unpaid deductible income.

The tax agent is obliged to transfer the withheld tax:

– on 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 deducted no later than 10 calendar days after the deadline for submitting the declaration on the CPN;

– 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 delivery of goods, performance of works or provision of services no later than 25 calendar days after the end of the month of accrual of non-resident income within the amount of the corresponding obligations.

For certain types of income provided for in subparagraph 39) of paragraph 1 of Article 679 of the Tax Code, there are special payment deadlines established by Article 684 of the Tax Code.

The tax agent is required to submit a calculation of the CIT withheld from the source of payment from the income of a non-resident within the following time limits:

– for the first, second and third quarters no later than the 15th of the second month following the reporting quarter;

– for the fourth quarter no later than March 31 of the year following the reporting tax period.

In addition, non-residents who carry out activities in the Republic of Kazakhstan through a structural unit that does not lead to the formation of a permanent establishment are required to submit a CIT declaration at their location within the time limits provided for in Article 359 of the Tax Code.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1220500?lang=kk