Article 672. The procedure for payment of the state duty of the Tax Code of the Republic of Kazakhstan

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 1. The state fee is paid:

 1) in cases considered by the courts – before filing a relevant claim, administrative claim, application (complaint) or application for a court order, except for the cases provided for in Article 135 of this Code, cases provided for in part three of Article 106 of the Civil Procedure Code of the Republic of Kazakhstan, as well as when the court issues copies of documents;

 according to the appeals of citizens considered by the Constitutional Court of the Republic of Kazakhstan – before submitting the appeal.;

 2) before issuing the relevant documents:

 for issuing passports and identity cards of citizens of the Republic of Kazakhstan, certificates of a stateless person, a residence permit for a foreigner in the Republic of Kazakhstan and a travel document;

 for issuing (reissuing) a hunter's certificate (a duplicate of a hunter's certificate);

 for issuing permits for the acquisition, storage or storage and carrying, transportation, and conclusions on the import into and export from the territory of the Republic of Kazakhstan of civilian, service weapons and ammunition;

 for issuing permits for the purchase of civil pyrotechnic substances and products with their use;

 for registration and re-registration of each unit of civilian and service weapons of individuals and legal entities (with the exception of cold hunting, signal weapons, mechanical sprayers, aerosol and other devices equipped with tear or irritating substances, pneumatic weapons with a muzzle energy of no more than 7.5 joules and a caliber up to 4.5 mm inclusive);

 in cases related to acquisition of citizenship of the Republic of Kazakhstan or termination of citizenship of the Republic of Kazakhstan, as well as departure from the Republic of Kazakhstan and entry into the Republic of Kazakhstan;

 3) for the issuance of driver's licenses, tractor driver's licenses, certificates of state registration of motor vehicles and trailers, state registration plates, as well as a duplicate of the state registration plate – before the issuance of the relevant documents, state registration plates, a duplicate of the state registration plate;

 4) for affixing an apostille by state bodies authorized by the Government of the Republic of Kazakhstan on official documents originating from state bodies and notaries of the Republic of Kazakhstan – before affixing the apostille.

 2. The state fee is credited at the place where legally significant actions are performed and/or documents are issued by authorized state bodies or officials.

 3. The amount of the state duty is paid to the budget by transfer through banking organizations or by depositing it in cash on the basis of strict reporting forms in the form established by the authorized body.

 4. Upon payment of the amount of the state fee in cash, such accepted amounts of the state fee are deposited by authorized state bodies to banking organizations no later than the next business day from the day on which the money was accepted for subsequent transfer to the budget. If the daily cash receipts amount to less than 10 times the MCI, the money is deposited once every three business days from the day on which the money was received.

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

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Republic of Kazakhstan

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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 672. The procedure for submitting an application by a non-resident for a refund of income tax paid from the budget on the basis of an international agreement, the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. When applying the provisions of an international agreement, a non-resident has the right to a refund of income tax in accordance with the procedure established by this article and Articles 673, 674 of this Code in the following cases:

1) withholding and transfer to the budget by a tax agent in accordance with the provisions of this Code of income tax on non-resident income received from sources in the Republic of Kazakhstan;

2) calculation and payment by a non-resident of income tax on income from activities in the Republic of Kazakhstan through a structural unit that does not lead to the formation of a permanent establishment in accordance with an international agreement;

3) payment by a non-resident to the budget of income tax on income received from sources in the Republic of Kazakhstan, in accordance with the provisions of this Code.

In this case, a non–resident is obliged to submit to the tax authority a tax application for the refund of income tax paid from the budget (hereinafter, for the purposes of this Article and Articles 673, 674 of this Code, the application) with the attachment of the documents specified in paragraphs 3 and 4 of this Article.

2. The application is submitted by a non-resident in a form approved by the authorized body in two copies to the tax authority that is superior to the tax authority at the location (residence, stay) of the tax agent.

The date of submission of the application to the tax authority is the date of receipt of the application by the tax authority.

3. The following documents must be attached to the application::

1) copies of contracts (contracts, agreements) for the performance of works, provision of services or for other purposes;

2) a document confirming the residence of a non-resident;

3) copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid;

4) in case of performance of works or provision of services by a non–resident in the territory of the Republic of Kazakhstan through employees or other personnel hired by a non-resident for such purposes, copies of documents certifying the identity of such individuals and documents confirming the duration of their stay in the territory of the Republic of Kazakhstan.;

5) additionally, if the application is submitted by a legal entity:

notarized copies of the constituent documents or

extracts from the commercial register (register of shareholders) or other similar document provided for by the legislation of the state in which the non-resident is registered, indicating the founders (participants) and majority shareholders of the non-resident legal entity.

If, in accordance with the requirements of the legislation of a foreign state, a non-resident does not have constituent documents or an obligation to register in the commercial register (register of shareholders) or other similar document provided for by the legislation of the state in which the non-resident is registered, such non-resident submits to the tax agent:

the document (act) that served as the basis for the creation of a non-resident, the legal (legal) force of which is confirmed by the relevant authority of the foreign state in which such a non-resident is registered.,

or another document indicating the organizational structure of a consolidated group of which a non-resident is a member, reflecting the names of all its participants and their geographical location (names of the states (territories) where the participants of the consolidated group were established, and the numbers of state and tax registration of all participants of the consolidated group;

6) additionally, if the application is submitted by an individual, a copy of the identity document.

The provisions of this paragraph shall not apply if an application is submitted in accordance with paragraph 4 of this article.

4. When a non-resident submits an application for a refund of income tax on income earned on shares that are the underlying asset of depository receipts, the following documents are attached to the application:

1) an account statement received from the central securities depository containing:

the name or surname, first name, patronymic (if it is indicated in the identity document) of the non-resident;

information on the number and type of depositary receipts;

the name and details of the non-resident's identity document (for an individual), the number of tax registration in the country of incorporation of the non-resident or its equivalent (if any), the number and date of state registration of the non-resident (for a legal entity);

2) the decision of the general meeting of shareholders of the issuer of shares, which are the basic asset of depositary receipts, on the payment of dividends for a certain period, indicating the amount of the dividend per share and the date of drawing up the list of shareholders entitled to receive dividends;

3) statements from the foreign currency account on the amounts of dividends received;

4) a document confirming the residence of a non-resident who is the final (actual) recipient (owner) of income on shares, which are the basic asset of depositary receipts.

5. If the documents specified in paragraphs 3 and 4 of this Article are written in a foreign language, the non-resident is obliged to attach their notarized translation in Kazakh or Russian.

6. An application for a refund of income tax withheld from income from work performed or services rendered is submitted by a non-resident upon completion of work performed or services rendered in the Republic of Kazakhstan.

Under long-term contracts, a non-resident has the right to submit an application to the tax authority as each stage of work and services is completed.

For the purposes of this section, a long-term contract is a contract a contract for the performance of works or the provision of services that has not been completed within a twelve-month period from the date of its conclusion.

7. The application shall be submitted by a non-resident to the tax authority before the expiration of the limitation period established by Article 48 of this Code, unless otherwise provided by an international agreement.

8. The tax authority refuses to consider the application in the following cases::

1) submission of an application by a non-resident after the expiration of the period established by paragraph 7 of this Article. At the same time, a non-resident does not have the right to re-submit an application.;

2) non-compliance of the document confirming residence with the requirements established by Article 675 of this Code;

3) non-presentation by a non-resident of the documents specified in paragraphs 3 and 4 of this Article;

4) non-compliance by a non-resident with the provisions of paragraph 2 of this Article;

5) upon re-submission of an application for a previously reviewed (verified) period, following which the tax authority issued a decision to refuse to refund income tax from the budget on one of the following grounds::

recognition of a non-resident as a permanent establishment (permanent place of business) in the Republic of Kazakhstan in accordance with Article 220 of this Code;

withholding and transfer to the budget by a tax agent of income tax on non-resident income received from sources in the Republic of Kazakhstan at their own expense in accordance with paragraph 5 of Article 645 of this Code.

In this case, the decision of the tax authority to refuse to consider the application is handed over to the non-resident against signature or sent by registered mail with a notification with an attachment of the application and submitted documents within ten working days from the date of their receipt by the tax authority, indicating the reasons for the refusal.

If the tax authority refuses to consider the application on the grounds provided for in subitems 2), 3) and 4) of this paragraph, the non-resident has the right to re-submit the application within the time period established by paragraph 7 of this article, if he eliminates the violations.

The footnote. Article 672 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

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