Procedure for calculation and payment of the income tax on a nonresident individual whose activities lead to the creation of a permanent establishment

Procedure for calculation and payment of the income tax on a nonresident individual whose activities lead to the creation of a permanent establishment. A nonresident individual who is engaged in individual entrepreneurial activity in the Republic of Kazakhstan through a permanent establishment shall be a payer of the individual income tax with regard to income related to said activity, less deductions directly tied to this income, with the exception of expenses that are not deductible in accordance with item 5 of Article 184 and the provisions of Tax Code. Dependent personal services work for hire provided by a nonresident individual shall not lead to the creation of a permanent establishment of said individual. 2.6.2