Article 663. Payers of the state duty of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 663. Payers of the state duty of the Tax Code of the Republic of Kazakhstan

 1. Payers of the state duty are persons who apply to authorized state bodies or officials regarding the commission of legally significant actions.

 2. A legal entity has the right, by its decision, to impose the obligation to pay the amounts of state duty on its structural subdivision when the relevant authorized bodies perform legally significant actions in the interests of such a structural subdivision.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 663. Method of proportional distribution of expenses of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. When using the proportional allocation method, the amount of distributable expenses of a non-resident legal entity deductible by a permanent establishment in the Republic of Kazakhstan is determined as the product of the amount of distributable expenses of a non-resident legal entity and the calculated indicator.

2. The calculated indicator is calculated using one of the following methods at the choice of a non-resident legal entity:

1) the ratio of the amount of the total annual income received by a non-resident legal entity from operating in the Republic of Kazakhstan through a permanent establishment for the reporting tax period to the total amount of the total annual income of a non-resident legal entity for the specified tax period, determined in accordance with paragraph 2 of Article 651 of this Code;

2) determination of the average value (SV) for three indicators:

the ratio of the amount of the total annual income received by a non-resident legal entity from operating in the Republic of Kazakhstan through a permanent establishment for the reporting tax period to the total amount of the total annual income of a non-resident legal entity for the specified tax period, determined in accordance with paragraph 2 of Article 651 of this Code (E);

the ratio of the initial (current) the cost of fixed assets recorded in the financial statements of a permanent establishment in the Republic of Kazakhstan as of the end of the reporting tax period to the total initial (current) the cost of fixed assets of a non-resident legal entity for the same tax period (OS);

the ratio of the amount of expenses for the remuneration of staff working in a permanent establishment in the Republic of Kazakhstan, as of the end of the reporting tax period, to the total amount of expenses for the remuneration of staff of a non-resident legal entity for the same tax period (FROM).

The average value is determined by the formula:

SV = (D + OS + OT)/3

3. When using the proportional distribution method, the amount of distributable expenses of a non-resident legal entity is deductible by a permanent establishment in the Republic of Kazakhstan only if the terms of an international agreement are met and it has the following supporting documents:

1) copies of financial statements of a permanent establishment of a non-resident in the Republic of Kazakhstan;

2) copies of the financial statements of a non-resident legal entity, compiled in accordance with the requirements of the legislation of the state in which such a legal entity was established and (or) of which such a legal entity is a resident, certified with a seal containing the name of the non-resident legal entity (if any), as well as the signature of the head.

In this case, the financial statements specified in subitems 1) and 2) of this paragraph should be highlighted in a separate line.:

the amount of administrative and administrative expenses;

total annual income;

the amount of staff costs;

initial (current) and book value of fixed assets;

3) transcription of the amount of administrative and general administrative expenses indicated in the financial statements provided for in subparagraph 2) of this paragraph, with emphasis:

distributable expenses of a non-resident legal entity by type of expenses;

administrative and general administrative expenses of a permanent establishment in the Republic of Kazakhstan;

4) copies of the audit report on the audit of the financial statements of a non-resident legal entity (when auditing such financial statements).

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court

Payment of the state fee of a legal entity upon recognition of ownership of an unauthorized building

Payment of the state fee of a legal entity upon recognition of ownership of an unauthorized buildingA claim for recognition of the right to unauthorized construction is consid...