Налогообложение Резидентов и Неризидентов в Казахстане

not agree with a negative decision by the tax authority, the nonresident

shall have the right within ten business days of the receipt of such a

decision to file a request with the authorized government agency (with the

involvement of the competent authority of the nonresident’s country of

residence, if necessary), asking that the matter be reviewed again to

determine the proper application of the provisions of the international

agreement, and the tax authority shall be notified at the same time of the

appeal of its decision. In the event that a negative decision is made

regarding a request and if no notification of an appeal of the tax

authority’s decision is received from a nonresident within the established

deadline, within ten business days of the nonresident’s receipt of the

refusal to apply the provisions of an international agreement, the tax

authority shall forward a collection order to the bank calling for transfer

of the amount indicated in the request and placed in a conditional bank

deposit, plus bank interest that has accrued, to the state budget,

accompanied by a document confirming the refusal to exempt the nonresident

from taxation. A bank shall be required, within one business day of the

receipt from the tax authority of documents referred above, to transfer the

amount of income tax placed in the conditional bank deposit, plus bank

interest that has accrued, to the state budget. The amount of tax collected

shall be credited against the nonresident’s obligations to the state

budget. Conditional bank deposits shall be opened in the national currency

or in a foreign currency. In the event that conditional bank deposits are

opened in a foreign currency, the income tax and bank interest shall be

transferred to the budget in the national currency, after being converted

at the official rate of the National Bank of the Republic of Kazakhstan at

the time the tax is paid. A nonresident and a tax agent shall not have the

right to dispose of income tax placed in a conditional bank deposit until a

decision of some kind is reached by the tax authority. In the event that

the terms of a conditional bank deposit agreement are violated and income

tax that has been withheld is not transferred to the state budget in a

timely manner, through the fault of the bank, the bank shall bear liability

in accordance with legislative acts of the Republic of Kazakhstan. If it is

not possible for a bank to meet its obligations to transfer income tax

placed in a conditional bank deposit to the state budget, the obligation to

transfer income tax collected at the source of payment, bank interest, and

fines for the late transfer of tax to the state budget shall be assigned to

the tax agent. Tax authorities shall be required to maintain a record of

the amount of income tax:

1) placed in conditional bank deposits;

2) paid to nonresidents who have the right to apply the provisions of

international agreements;

3) transferred to the state budget.

2.7.4 Procedure for the application of an international agreement with

respect to taxation of income from providing transportation services in

international shipping

Income from providing transportation services in international

shipping in which the Republic of Kazakhstan is one of the parties, earned

by a nonresident legal entity that has the right to apply the provisions of

an international agreement, shall be exempt from taxation without the

filing of a request for application of the provisions of the international

agreement, on the basis of a document confirming residency, if the legal

entity has a permanent establishment in the Republic of Kazakhstan that is

related to this activity. In this case the nonresident legal entity shall

be required to maintain a separate record of income earned from providing

transportation services in international shipping (which is not subject to

taxation pursuant to an international agreement) and from providing

transportation services on the territory of the Republic of Kazakhstan

(subject to taxation), and also to reflect said income in a corporate

income tax return. The total amount of taxable income indicated in a

corporate income tax return shall be reduced by the amount of taxable

income that is exempt from taxation pursuant to an international agreement,

calculated on the basis of the separate accounting records. In the event of

the unlawful application of the provisions of an international agreement,

which results in nonpayment, or incomplete payment of tax to the state

budget, the taxpayer shall bear liability in accordance with legislative

acts of the Republic of Kazakhstan.

Income earned by a nonresident legal entity that has the right to

apply the provisions of an international agreement, from the operation of

means of transport in international shipping in which the Republic of

Kazakhstan is one of the parties, without the creation of a permanent

establishment in the Republic of Kazakhstan, shall be exempt from taxation

in accordance with the procedure established under Article 198 of Tax Code.

2.7.5 Procedure for the application of an international agreement with

regard to the taxation of dividends, interest, and royalties

At the time that income is paid to a nonresident in the form of

dividends, interest, or royalties, a tax agent shall have the right to

apply the provisions of the respective international agreement without the

filing by the nonresident of a request for application of the provisions of

an international agreement, on the basis of a document confirming

residency, if the nonresident in question is the final recipient of the

income and has the right to apply the provisions of an international

agreement. A tax agent shall be required to indicate in the statement of

income tax collected at the source of payment which is filed with a tax

authority the amount of income paid (accrued) and taxes withheld in

accordance with the provisions of international agreements, the income tax

rates, and the names of the international agreements. In the event of the

unlawful application of the provisions of an international agreement which

results in nonpayment or incomplete payment of tax to the state budget, the

tax agent shall bear liability in accordance with legislative acts of the

Republic of Kazakhstan.

2.7.6 Procedure for the application of an international agreement with

regard to the taxation of net income from doing business through a

permanent establishment

A nonresident shall have the right to apply the provisions of an

international agreement with regard to the taxation of net income from

doing business in the Republic of Kazakhstan through a permanent

establishment without filing a request for application of the provisions of

an international agreement, on the basis of a document confirming

residency, if the nonresident in question is the final recipient of the net

income and has the right to apply the provisions of the respective

international agreement. A nonresident legal entity shall be required to

indicate in a corporate income tax return the tax rate, the amount of tax

on net income, and the name of the international agreement on the basis of

which the respective tax rate was applied. In the event of the unlawful

application of the provisions of an international agreement which results

in nonpayment or incomplete payment of tax to the state budget, the

taxpayer shall bear liability in accordance with legislative acts of the

Republic of Kazakhstan.

2.7.7 Procedure for the application of an international agreement with

regard to the taxation of other income from sources in the Republic of

Kazakhstan

A nonresident earning income from sources in the Republic of

Kazakhstan, with the exception of those referred to in Articles 198–201 of

Tax Code, shall have the right to file a request to apply the provisions of

an international agreement, following the form established by the

authorized government agency, with the tax authority where the tax agent is

registered, prior to the payment of the income. A tax authority shall

review the request, and if the information indicated in the request is

valid, it shall certify the request as filed.In the event of the unlawful

application of the provisions of an international agreement, the tax

authority shall deny the request and inform the nonresident of its reasons

for doing so. In the event that a nonresident does not agree with a tax

authority’s negative decision, the nonresident shall have the right to file

a request with the authorized government agency (with the involvement of

the competent authority of the nonresident’s country of residence, if

necessary), asking that the matter be reviewed again to determine the

proper application of the provisions of the international agreement.

2.7.8 General requirements for the filing of a request to apply the

provisions of an international agreement

A request to apply the provisions of an international agreement,

following the form established by the authorized government agency, shall

be accepted by a tax authority provided that the following requirements are

met:

1) the application is accompanied by:

copies of contracts (agreements, accords) for the performance of work

(delivery of services) or for other purposes;

copies of charter documents;

a breakdown of income from providing transportation services in

international shipping and on the territory of the Republic of Kazakhstan;

a certificate of work performed when the nonresident performs various types

of work, an operational use certificate when construction work is

performed, and an invoice or payment document confirming the receipt of

income for services provided;

2) the tax agent submits accounting records confirming the amount of income

accrued and/or paid and the taxes withheld;

3) there is confirmation of the applicant’s residency by a competent or

authorized body of the applicant’s state, with which the Republic of

Kazakhstan has concluded an international agreement (on the request form

itself or in the form of an attached document confirming residency). For

the purposes of this article and Articles 198–202 of this Code, a

nonresident that has the right to apply the provisions of the respective

international agreement, in the event of a change in its registration data

in the country of residence, shall be required to present a document

confirming residency that indicates the changes in these data, following

the procedure established by said articles;

4) diplomatic or consular authorities provide legal validation of the

signature and official seal of the agency that certified the residency of

the nonresident (a document confirming residency), following the procedure

established by the legislation of the Republic of Kazakhstan or an

international agreement to which the Republic of Kazakhstan is a party.

Certificate of taxes withheld and paid in the Republic of Kazakhstan

Nonresident can request from tax authority a certificate indicating

the amount of income earned from sources in the Republic of Kazakhstan and

the taxes withheld and tax authority shall provide it.

Kazakhstan creates not worst Tax system among CIS counties for Foreign

Direct Investment. Country realized many term and conditions to attract

investors and make simply legislation. Within county work many foreign

companies and foreigners in different industries. Domestic enterprises make

the business with nonresidents enterprises or with their branches and their

representatives, which located in territory of Kazakhstan within framework

of external trade agreements.

Foreigners earn here money by using our natural resources, or by

providing services to our company. And it is important how much they will

pay tax to Kazakhstan budget. By level of collection of tax depend the

level of social support that may do by government. The following special

tax privileges are available for the effective realization of investment

projects in the priority sectors:

. state grants;

. exemption from land and property tax for a period up to 5 years after

the conclusion of the contract;

. exemption from income tax for a period of up to 5 years from the

moment of receiving the taxable supply, but for not more than 8 years

from the conclusion of the contract;

. full or partial exemption from customs duty assessments for

importation of equipment and raw materials needed to fulfill the

investment project.

In 1997 there were developed direct foreign investments in the amount of

$1830.8 mln., with regard to repayment of credit according to the schedule

there were developed $1176.8 mln.

The main direct investors in 1997 were non-residents from the states of

far abroad, among which the first place on developing direct foreign

investments belongs to Japan with investments in $ 381.5 mln, then - USA ($

207.4 mln.) and Great Britain ($ 241.4 mln.).

Level of Taxation usually depends on status of company or persons. It is

very important is a company/ person resident or not, does nonresident

perform entrepreneurship through permanent establishment or not. Resident

entities are taxable on their worldwide income received or accrued within a

reporting period (calendar year) at the 30% basic tax rate (The amount of

taxable income is determined by subtracting deductible expenses and

deductions on fixed assets from gross income). Income of nonresident

entities derived from carrying on business in Kazakhstan through a

permanent establishment is subject to taxation under the same rules as

income of Kazakhstan residents. Nonresident entities are subject to

taxation on income received from Kazakhstan sources. Incomes from

Kazakhstan sources, except income in the form of dividend (15%),

remunerations (the interest) (15%), insurance payments (10%),

telecommunication or transport services in international network or

transportation between RK and the other state (5%), taxed on corresponding

to rate, are taxed by tax beside the source of the payment at rate 20

percents. As we can see nonresidents pay at less tax rates as residents. So

nonresident taxation have important meaning to Kazakhstan. It means that if

government will not clearly realize this problem, government may find miss

a big amount of money in budget, that may needed for other thing; defense,

education, social security etc. In the cases then foreigners or local

company/ person decide use Nonresident taxation legislation to reduce its

tax burden. Government should clearly determine the conception of Residency

and Nonresidential, to avoid abuse in determination of residency. Clearly

determine taxed incomes of nonresidents through permanent establishment.

Determine list of the taxable incomes of nonresidents.

Clear and stable taxes let to improve investment climate in Republic,

also it lead to development of entrepreneurship in Kazakhstan, because now

many domestic companies receive, commonly, services from foreign companies

in applying new technologies, training of staff, reclamation of new types

of services, expanding markets for goods and services.

Conclusion

Since independence the legal system of the country has undergone

considerable reforms. The new constitution and a number of new

constitutional laws on state system and governmental bodies of Kazakhstan

have been passed. Amendments were introduced to the Civil, Criminal and Tax

Codes, trade and investment regulations and other legal acts regulating the

major aspects of the country life.

Taxes – is basic sources of incomes of the state so the dominant

motivation for taxation in any counties is to finance public administration

and the public provision of economic and social service. Second motivations

are the redistribution of income and correction of market imperfections.

But also tax creates distortions in the economy that reduce the real income

of taxpayers by more than amount of revenue that is transferred to the

government. This occurs when taxpayers either modify their behavior in an

attempt to reduce their tax burdens or spend resources in evading taxes.

Taxes are used for economic influence of the state on public manufacture,

its structure, and on condition of scientific and technical progress. By

tax government may discourage domestic production and foreign investments.

So government should balanced between public provision of economic and

social service, and level of taxation. The appropriate level of taxation

depends on a country’s desired role for the state, the efficiency and

equity of its public spending, and the efficiency and equity of its tax

structure and administration. The Government of Kazakhstan is clearly aware

of this and continues to make steady progress in developing its tax system

to fit the realities of modern business in the global economy.

Consideration of Nonresident taxation is important because this tax

may use as a loophole for avoiding or decreasing tax burden of taxpayers.

Level of tax payments is critical to the economic development of Kazakhstan

as sovereign state.

So it can decrease level of tax collection and level of social

expenditures. Lead to social instability in society.

Appendix A

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Sources: Statistics Agency of RK, 2001

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Sources: Statistics Agency of RK, 2001

Appendix B

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Sources: Statistics Agency of RK, 2001

The tax revenue in the consolidated budget has shown a rising trend in

the last two years. The performance of domestic taxes (particularly VAT and

Excises) has been improving.

| |Income |Income | | |Land |Ownership |Social|Property |

| |Tax |Tax | | |Tax |Tax |Tax |Tax |

| |from |from | | | | | | |

| |Legal |Physica| | | | | | |

| |Entatie|l | | | | | | |

| |s |Persons|VAT |Excises| | | | |

|1999|54759 |35329 |89030 |18956 |4644 |24537 |70463 |15210 |

|2000|163529 |51016 |115132|19285 |5506 |26693 |9907 |14763 |

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Sources: Statistics Agency of RK, 2001

THE LIST of USED SOURCES

1. Law of Republic of Kazakhstan from January 1, 2002 " Law on Taxes and

other obligatory Payments to the Budget "

2. " Law on Taxes and other obligatory Payments to the Budget " Chapter 7

“Features of Taxation on Nonresidents Income” (with changes from January 1,

2002)

3. Bulletin of Accountant, “Tax Code about Taxation of Operation with

Nonresidents of RK " (Print house “BIKO” Almaty, 2001) / 1 – 35/

4. Hodorovich, Mihail Ivanovich 1997, Taxation of Individuals /p25 – 40/

5. Lessons of Tax Reform, World Bank Publication /15 – 25/

6. National Statistics Agency of Republic of Kazakhstan, Short Statistics

annual edition of Republic of Kazakhstan (Almaty, 2001) /130 – 135/

7. Kazakhstan Public Expenditure Review, June 27, 2000 (Document of the

World Bank)

p /12- 15/

8. Macroeconomics, Timothy Tregarthen 1996 /p328 –340/

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