Tax administration of non-residents in the Republic of Kazakhstan is grounded on the principles of digitalization, transparency, and strict documentary substantiation of every executed transaction. Comprehensive and thematic tax audits regarding non-resident legal entities, their permanent establishments, and Kazakhstani tax agents making payments to foreign entities are regulated by the Tax Code of the Republic of Kazakhstan.
Key tax compliance aspects:
·Legal Status of Parties: State revenue authorities are authorized to request accounting documentation, written explanations, and access to automated accounting systems (Article 160), while audited entities retain the right to submit objections and protect their interests (Article 161).
·Compliance Deadlines: The standard timeline for fulfilling official information requests is 10 working days, with a possible extension upon petition of up to 30 working days (Article 164).
·Certificate of Residency: To apply international double taxation treaty reliefs, the original, notarized copy, or electronic equivalent of the tax residency certificate must be submitted no later than 5 working days prior to the completion of the tax audit (Articles 702, 705, 706).
·Language Standards: All primary accounting, financial, and legal documents compiled in foreign languages must be accompanied by an official notarized translation into Kazakh or Russian (Article 206).
·Beneficial Ownership: When distributing dividends, interest, and royalties, it is mandatory to document the status of the ultimate beneficial owner of income, excluding intermediary agents or conduit entities (Articles 699, 706).
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