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Procedure for the taxation of a nonresident individuals income in certain cases - раздел Право, Налогообложение Резидентов и Неризидентов в Казахстане Procedure For The Taxation Of A Nonresident Individuals Income In Certain Cas...
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Procedure for the taxation of a nonresident individuals income in certain cases. The income earned by a nonresident individual from sources in the Republic of Kazakhstan that is not subject to the income tax at the source of payment and that is not related to a permanent establishment of said individual, including capital gains from the realization of securities issued by residents, shall be subject to taxation, without taking any deductions, at the rates established under Article 180 of Tax Code. Capital gains from the realization of stocks and bonds that are on the stock exchanges official A and B lists shall not be subject to taxation.
The calculation and payment of the individual income tax shall be performed by a nonresident individual independently within the deadlines established under item 5 of Article 191 of Tax Code. 2.6.3
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Development and change of the forms of the state system always lead to transformation of tax system. Taxes - is basic sources of incomes of the state in a modern civilized… Among economic levers, through which the state influences market economy, the important place belongs to the taxes.
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