Procedure and deadlines for prepayment of the individual income tax. The following nonresident individuals shall pay the individual income tax by making prepayments 1 nonresident individuals earning income from individual entrepreneurial activity in the Republic of Kazakhstan through a permanent establishment 2 nonresident individuals earning income defined under subitems 14 -17 of Article 178 of Tax Code, including other income defined under Articles 149-151 of Tax Code, with the exception of income subject to the income tax at the source of payment.
Prepayments of the individual income tax for the period of operation shall be made by a nonresident individual mentioned above, following the procedure and within the deadlines established by Tax Code. The amount of prepayments of the individual income tax, which are payable in equal installments during the period that a nonresident is doing business in the Republic of Kazakhstan, shall be determined on the basis of the amount of tax indicated in a statement of the anticipated amount of individual income tax. Nonresident individuals referred to in subitem 2 shall be required to attach to the statement of the anticipated amount of individual income tax an individual labor agreement contract or other agreement of a civil-legal nature confirming the declared amount of taxable income.
Prepayments that are made shall be credited against the payment of the individual income tax owed by a nonresident individual for the current tax period. A final settlement and payment of individual income tax shall be effected within ten business days of the date an individual income tax return for the tax period is filed, but not later than ten business day prior to departure from the Republic of Kazakhstan. 2.6.4