The amounts of taxes paid outside the Republic of Kazakhstan on income or profits or other foreign taxes similar to corporate or individual income tax (hereinafter, for the purposes of this article, foreign income tax) on income received by a resident taxpayer from sources outside the Republic of Kazakhstan are subject to offset against the payment of corporate or individual income tax in the Republic of Kazakhstan. Kazakhstan, if there is a document confirming the payment of such foreign income tax.

Such a document is a certificate of the amounts of income received from sources in a foreign country and taxes paid, issued and/or certified by the tax authority of a foreign state.

If the certificate of the amounts of income received from sources in a foreign country and taxes paid, issued and (or) certified by the tax authority of a foreign state, is drawn up in a foreign language, it is mandatory to have a translation into Kazakh or Russian, certified by a notary in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1241811?lang=ru