Procedure for taxation of the income of a nonresident legal entity in certain cases. The income of a nonresident legal entity that is not registered with a tax authority, which it has earned from doing business in the Republic of Kazakhstan through a permanent establishment, shall be subject to the income tax at the source of payment without any deductions.
The income tax withheld at the source of payment by a tax agent shall be credited against the discharge of the tax obligations of a nonresident doing business through a permanent establishment. 2.6 PROCEDURE FOR TAXATION OF THE INCOME OF NONRESIDENT INDIVIDUALS The income of a nonresident individual, as defined above, which is not related to a permanent establishment of said individual, should be subject to taxation at the source of payment following the procedure and within the deadlines specified by the provisions of Articles 179-181 of Tax Code of RK, with the exception of 1 income from individual entrepreneurial activity through a permanent establishment in the Republic of Kazakhstan 2 interest on bank deposits 3 payments related to the delivery of goods onto the territory of the Republic of Kazakhstan under foreign trade transactions 4 capital gains from the realization of securities 5 income from operations with government securities 6 interest accumulated accrued on debt securities at the time of their purchase, paid by resident buyers not issuers to nonresidents.
The obligation and responsibility for the calculation and withholding of the income tax at the source of payment, and for payment of the tax to the state budget, shall be assigned to the person paying the income including a nonresident doing business in the Republic of Kazakhstan through a permanent establishment. Such a person shall be recognized as a tax agent in accordance with item 1 of Article 10 of Tax Code of RK.A nonresident shall be recognized as a tax agent as of the moment said person begins doing business in the Republic of Kazakhstan, if its period of operation exceeds that established for the creation of a permanent establishment.
The income tax shall be withheld at the source of payment by a tax agent regardless of the form and place of payment of the income.
Filing of tax reports Tax agents shall be required to file a statement of income tax withheld at the source of payment with tax authorities where they are registered within the deadlines established under Article 182 of Tax Code of RK. 2.6.1