The state service for confirming the tax residency of the Republic of Kazakhstan is provided exclusively for the purpose of use outside the Republic of Kazakhstan — in accordance with paragraph 1 of Article 224 of the Tax Code. The possibility of issuing such a document for application within the territory of the Republic of Kazakhstan is excluded.
In this regard, the tax agent independently determines the tax resident status of the Republic of Kazakhstan, guided by Article 222 of the Tax Code.
According to paragraph 1 of Article 222, an individual is recognized as a resident of the Republic of Kazakhstan in the following cases:
1. permanent presence in the Republic of Kazakhstan;
2. the existence of a center of vital interests in the Republic of Kazakhstan.
Permanent presence (paragraph 2 of Article 222) — the presence of an individual in the Republic of Kazakhstan for at least 183 calendar days in any consecutive twelve-month period ending in the given tax period (including arrival and departure days).
The Сenter of vital interests (paragraph 3 of Article 222) is recognized as being in the Republic of Kazakhstan upon the simultaneous fulfillment of three conditions:
1. possession of citizenship of the Republic of Kazakhstan, a residence permit in the Republic of Kazakhstan, or a permit to reside;
2. residence in the Republic of Kazakhstan of a spouse and (or) close relatives (if any);
3. possession of real estate in the Republic of Kazakhstan by right of ownership or on other grounds by the individual and (or) their spouse and (or) close relatives, which is available at any time for residence.
Thus, if an individual meets the criteria for permanent presence in the Republic of Kazakhstan and (or) has a center of vital interests in the Republic of Kazakhstan, they are recognized as a tax resident of the Republic of Kazakhstan. The tax agent determines this status independently — without obtaining confirmation of tax residency from the authorized bodies.
