Неризидентов

Налогообложение Резидентов и Неризидентов в Казахстане
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.

1. ISCAL POLICY TAXATION
2. MAJOR TAXES and DUTIES
3. Features of Residents and Nonresidents taxation
4. Procedure and deadlines for the payment of income tax at the source of payment
5. Provisions specific to the calculation and payment of income tax on capital gains from the realization of securities
6. Procedure for taxation of the net income of a nonresident legal entity from doing business through a permanent establishment
7. Procedure for taxation of the income of a nonresident legal entity in certain cases
8. Procedure for calculation and payment of the income tax on a nonresident individual whose activities lead to the creation of a permanent establishment
9. Procedure for the taxation of a nonresident individuals income in certain cases
10. Procedure and deadlines for prepayment of the individual income tax
11. Statement of anticipated individual income tax and individual income tax return
12. Special provisions regarding international agreements
13. Procedure for payment of the income tax on income earned by nonresidents from activity in the Republic of Kazakhstan not leading to the creation of a permanent establishment
14. Procedure for the application of an international agreement with respect to taxation of income from providing transportation services in international shipping
15. Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment
16. Procedure for the application of an international agreement with regard to the taxation of other income from sources in the Republic of Kazakhstan