Procedure for taxation of the net income of a nonresident legal entity from doing business through a permanent establishment. The net income of a nonresident legal entity from doing business in the Republic of Kazakhstan through a permanent establishment shall be subject to taxation at the rate of 15 percent.
Net income shall be understood to mean taxable income, less the amount of corporate income tax assessed.
The amount of tax assessed on net income shall be reflected in the corporate income tax return.
A nonresident legal entity shall be required to pay the tax on net income from doing business through a permanent establishment within ten business days of the deadline established for the filing of the corporate income tax return. 2.5.2