Налогообложение Резидентов и Неризидентов в Казахстане

citizenship of the Republic of Kazakhstan or for a permit to reside

permanently in the Republic of Kazakhstan without becoming a citizen of the

Republic of Kazakhstan, shall be considered resident individuals,

regardless of the time spent in the Republic of Kazakhstan and any other

criteria provided below:

persons sent abroad on official business by government agencies,

including employees of diplomatic and consular institutions and

international organizations, as well as family members of said individuals;

crew members of means of transport belonging to legal entities or

citizens of the Republic of Kazakhstan, which make regular international

trips;

military and civilian personnel at military bases and those serving in

military units, groups, contingents, or formations deployed outside the

Republic of Kazakhstan;

persons working at facilities located outside the Republic of

Kazakhstan which are owned by the Republic of Kazakhstan or constituent

territories of the Republic of Kazakhstan (including on the basis of

concession contracts);

students and persons undergoing on-the-job and practical training

outside the Republic of Kazakhstan for educational purposes or to gain

practical experience, for the entire period of instruction or practical

training;

teachers and scientific personnel located outside the Republic of

Kazakhstan for the purpose of teaching, consulting, or performing

scientific work, for the entire period they are teaching or performing said

work.

Also legal entities established in accordance with the legislation of

the Republic of Kazakhstan, and/or other legal entities whose effective

headquarters (or actual administrative offices) are located in the Republic

of Kazakhstan, shall also be considered residents of the Republic of

Kazakhstan. Effective headquarters (or actual administrative offices) shall

be understood to mean the place where the principal management takes place

and where strategic commercial decisions are made which are necessary for

the performance of a legal entity’s entrepreneurial activity.

2.2 Permanent establishment of a nonresident

A permanent establishment of a nonresident in the Republic of

Kazakhstan shall be defined as a place of business through which the

nonresident performs all or part of its entrepreneurial activity, including

activity performed through an authorized person, and specifically:

1) any place of doing business related to the production, processing,

assembly, packaging, delivery, or realization of goods, regardless of the

duration of the activity;

2) any management office, branch, division, representative office,

bureau, office, agency, factory, workshop, production shop, laboratory,

store, or warehouse of a nonresident, regardless of the duration of the

activity;

3) any place of doing business related to the extraction of natural

resources, including the extraction of hydrocarbons: an underground mine, a

quarry, an oil and/or gas well, an open-pit mine, land-based or offshore

derricks and/or wells, regardless of the duration of the activity;

4) any place of doing business (including monitoring or supervisory

activity) related to a pipeline, gas line, the exploration and/or

development of natural resources, the installation, set-up, assembly, start-

up, adjustment, and/or servicing of equipment, regardless of the duration

of the activity;

5) any other place of doing business related to the operation of slot

machines (including accessories), computer networks and communications

channels, amusement parks, the transportation or other infrastructure,

regardless of the duration of the activity.

A construction site, an installation or assembly project, and the

performance of planning work shall constitute a permanent establishment

regardless of the duration of the work. In this context a construction site

(project) shall be understood to mean specifically the place where work is

performed to erect and/or renovate real property, including the

construction of buildings and structures and/or the performance of

installation work, the construction and/or rebuilding of bridges, roads,

and canals, the laying of pipelines, the installation of power engineering,

industrial, and other equipment, and/or the performance of other similar

work. A construction site (project) shall cease to exist as of the day

following the day on which the operating certificate for the project (or

the acceptance certificate for the work performed) is signed and the

construction has been paid for in full.

A nonresident shall also create a permanent establishment in the

Republic of Kazakhstan if the nonresident:

1) collects insurance premiums and/or provides insurance or

reinsurance coverage for risks in the Republic of Kazakhstan through an

authorized agent;

2) provides services on the territory of the Republic of Kazakhstan

continuously for more than 90 calendar days in any consecutive 12-month

period ending in the given tax period, through employees or personnel hired

for these purposes;

3) is a participant in a simple partnership (joint operating

agreement) created in accordance with the legislation of the Republic of

Kazakhstan and operating on the territory of the Republic of Kazakhstan;

4) holds exhibitions in the Republic of Kazakhstan for a fee and/or at

which goods are sold;

5) on the basis of a contractual relationship grants a resident or

nonresident the right to represent its interests in the Republic of

Kazakhstan, or to act or conclude contracts (agreements, accords) on its

behalf.

A nonresident engaged in entrepreneurial activity in the Republic of

Kazakhstan through an independent intermediary (a broker and/or other

independent agent acting on the basis of an agency, commission, or

consignment agreement or another similar type of agreement), who is not

authorized to sign contracts on behalf of the nonresident, shall not be

considered to be creating a permanent establishment. An independent

intermediary shall be understood to mean a person operating within the

context of his usual (principal) business, who is both legally and

economically independent of the nonresident.

2.3 Nonresidents’ income from sources in the Republic of Kazakhstan

The following types of income shall be considered nonresidents’ income from

sources in the Republic of Kazakhstan:

1) income from the realization of goods, the performance of work, or

the delivery of services in the Republic of Kazakhstan;

2) income earned from management, financial (with the exception of

services involving the insurance and/or reinsurance of risks), consulting,

auditing, marketing, legal (with the exception of attorney’s services),

agency, and information services provided to residents or nonresidents

doing business in the Republic of Kazakhstan through a permanent

establishment, and related to said permanent establishment, regardless of

where the services are actually provided;

3) capital gains resulting from:

the realization of property located on the territory of the Republic of

Kazakhstan;

the realization of securities issued by residents, as well as a share

interest in a resident legal entity or in property located in the Republic

of Kazakhstan;

4) income from concession of the right of claim on a debt to residents

or nonresidents in connection with doing business in the Republic of

Kazakhstan through a permanent establishment;

5) charges (fines, penalties) for failure to fulfill or improper

fulfillment of obligations by residents and nonresidents, which have arisen

in the course of operations by said nonresidents in the Republic of

Kazakhstan, including obligations under contracts (agreements, accords) for

the performance of work (delivery of services) and/or under foreign trade

contracts for the delivery of goods;

6) income in the form of dividends received from a resident legal

entity, and income from a share interest in such a legal entity;

7) income in the form of interest, with the exception of interest on

debt securities, received from:

residents;

nonresidents with a permanent establishment or property located in the

Republic of Kazakhstan, if the debt owed by these nonresidents applies to

their permanent establishment or property;

8) income in the form of interest on debt securities, received from:

resident issuers;

nonresident issuers with a permanent establishment or property located

in the Republic of Kazakhstan, if the debt owed by these nonresidents

applies to their permanent establishment or property;

9) income in the form of royalties received from residents or

nonresidents in connection with doing business in the Republic of

Kazakhstan through a permanent establishment;

10) income from the leasing of property located in the Republic of

Kazakhstan;

11) income earned from real property located in the Republic of

Kazakhstan;

12) income in the form of insurance premiums paid under agreements for

the insurance or reinsurance of risks arising in the Republic of

Kazakhstan;

13) income from providing transportation services for international

shipments, one of the parties of which is the Republic of Kazakhstan;

14) income from operations in the Republic of Kazakhstan under

individual labor agreements (contracts) or under other agreements of a

civil-legal nature;

15) honoraria for managers and/or other payments received by members

of a top administrative body (council of directors, board, or other similar

body) of a resident legal entity, regardless of where the actual

performance of the administrative duties assigned to such persons takes

place;

16) supplemental payments made in connection with residing in the

Republic of Kazakhstan;

17) income in the form of compensation for expenditures borne by an

employer to provide material and social benefits or other material

advantages to nonresident individuals working in the Republic of

Kazakhstan, including expenditures on meals, housing, enrollment of

children at educational institutions, and expenses related to leisure

activities, including vacation travel for their family members;

18) pension payments effected by resident pension savings funds;

19) income paid to people employed in the arts: theater, film, radio

and television performers, musicians, artists, and athletes from activities

in the Republic of Kazakhstan, regardless of the person to whom payments

are made;

20) winnings paid by residents;

21) income earned from providing independent personal (professional)

services in the Republic of Kazakhstan;

22) income in the form of property located in the Republic of

Kazakhstan that is received free of charge, including income from such

property;

23) other income not covered under the preceding subitems that arises

on the basis of activities performed in the Republic of Kazakhstan.

2.4 PROCEDURE FOR THE TAXATION OF INCOME EARNED BY NONRESIDENT LEGAL

ENTITIES DOING BUSINESS WITHOUT CREATING A PERMANENT ESTABLISHMENT IN THE

REPUBLIC OF KAZAKHSTAN

Income earned by a nonresident legal entity that defined above that is

not related to a permanent establishment in the Republic of Kazakhstan

shall be subject to the income tax at the source of payment without any

deductions, at the rates set below.

Rates for the income tax at the source of payment

The income of a nonresident from sources in the Republic of Kazakhstan

not related to a permanent establishment shall be subject to taxation at

the source of payment at the following rates:

|1) dividends, income from a share interest, and interest |15 percent |

|income | |

|2) insurance premiums paid under agreements for the |10 percent |

|insurance of risks | |

|3) insurance premiums paid under agreements for the |5 percent |

|reinsurance of risks | |

|4) income from providing transportation services in |5 percent |

|international shipments | |

|5) income defined under Article 178 of Tax Code of RK, with |20 percent |

|the exception of income referred to in subitems 1)–4) of | |

|this article | |

The payment of income shall be defined as the mean the transfer of

money in cash and/or noncash form, securities, goods, property, and the

performance of work or delivery of services. The following shall not be

subject to taxation at the source of payment:

1) payments related to the delivery of goods onto the territory of the

Republic of Kazakhstan under foreign trade transactions;

2) income from providing services related to the opening and maintenance of

correspondent accounts of resident banks and the performance of settlements

on them;

3) capital gains from the realization of securities;

4) income from operations with government securities;

5) payments related to an adjustment, based on quality, in the selling

price of crude oil transported via the unified pipeline system outside the

Republic of Kazakhstan;

6) interest accumulated (accrued) on debt securities paid by resident

buyers (not issuers) to nonresidents at the time of their purchase.

The taxation of a nonresident’s income at the source of payment shall

be effected regardless of whether said nonresident turns over this income

to third parties and/or to its subdivisions in other states. The procedure

for the calculation and withholding of income tax at the source of payment

from interest on debt securities shall be established by the authorized

government agency. The person paying income (including a nonresident doing

business in the Republic of Kazakhstan through a permanent establishment)

is liable and responsible for the calculation and withholding of the income

tax at the source of payment, and for payment of the tax to the state

budget. Such a person shall be recognized as a tax agent in accordance with

item 1 of Article 10 of Tax Code. 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 regardless of the form and place of

payment of the income.

2.4.1 Procedure and deadlines for the payment of income tax at the source

of payment

Income tax withheld from the income of a nonresident legal entity at

the source of payment shall be payable to the state budget:

1) on the amount of income paid – within five business days of the end of

the month in which payment was effected;

2) on the amount of income accrued but not paid, when the income is taken

as a deduction, within ten business days of the deadline established for

the filing of a corporate income tax return.

The provision of this subitem shall not extend to interest on debt

securities, the maturities of which fall after expiration of the deadline

established by this subitem.

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, on a quarterly basis no later than the 15th of the month

following the reporting quarter in which an obligation to withhold income

tax at the source of payment occurred.

2.4.2 Provisions specific to the calculation and payment of income tax on

capital gains from the realization of securities

A nonresident’s income from capital gains resulting from the

realization of securities issued by residents shall be subject to taxation

at the rate established under Article 180 of Tax Code, with the exception

of capital gains from the realization of stocks and bonds that are on the

stock exchange’s official “A” and “B” lists. The corporate income tax shall

be calculated independently by the nonresident legal entity, the tax shall

be payable within ten business days of the moment at which the income was

received, and the filing of a corporate income tax return with the tax

authority where the issuer is registered shall be required.

2.5 PROCEDURE FOR THE TAXATION OF INCOME OF NONRESIDENT LEGAL ENTITIES

DOING BUSINESS IN THE REPUBLIC OF KAZAKHSTAN THROUGH A PERMANENT

ESTABLISHMENT

The procedure for determination of the taxable income, and for the

calculation and payment of the corporate income tax on a nonresident legal

entity doing business in the Republic of Kazakhstan through a permanent

establishment, shall be carried out in accordance with the provisions of

Articles 79–135 of Tax Code of RK.

The income of a nonresident legal entity shall include all types of

income related to the operation of the permanent establishment.

If a nonresident legal entity does business in the Republic of

Kazakhstan that is analogous or similar to that which is performed through

a permanent establishment, the income from that business shall be treated

as income from doing business through the permanent establishment.

Expenses related directly to earning income from doing business in the

Republic of Kazakhstan through a permanent establishment shall be

deductible, regardless of whether they were incurred in the Republic of

Kazakhstan or outside its borders, with the exception of expenses that may

not be taken as a deduction in accordance with this Code.

A nonresident legal entity shall not have the right to deduct the

following amounts charged to a permanent establishment in the form of:

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