Article 695. The procedure for calculating and paying personal income tax from the income of a non-resident individual received from a person who is not a tax agent from sources in the Republic of Kazakhstan tax code of the Republic of Kazakhstan
1.the provisions of this article shall apply to the income of a non-resident individual from sources in the Republic of Kazakhstan from a person who is not a tax agent in accordance with the provisions of this code.
2.the calculation of personal income tax from the income of a non-resident individual from sources in the Republic of Kazakhstan from a person who is not a tax agent in accordance with the provisions of this code is made using the rate established by Article 682 of this code on the accrued amount of income without making tax deductions.
3.payment of personal income tax is made by a non-resident individual independently no later than ten calendar days after the deadline established for submitting a declaration of income and property of an individual for the tax period.
Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr
President
Republic of Kazakhstan
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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.
Article 695. Calculation of taxes under a special tax regime in which a fixed deduction is used code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
Corporate income tax payable when applying a special tax regime in which a fixed deduction is used, with the exception of corporate income tax on net income and corporate income tax withheld from the source of payment, is calculated for the tax period in the following order:
product of the rate established by paragraphs 1 or 2 of Article 313 of this code and taxable income reduced in accordance with article 694 of this code, determined in the form of the difference between the income provided for in articles 690 and 691 of this code and expenses provided for in articles 692 and 693 of this code, the amount of corporate income tax, the receipt of which is offset in accordance with Article 303 of this code, the amount of corporate income tax withheld in the tax period from the source of payment from income in the form of winnings, in which the deduction is made in accordance with paragraph 2 of Article 302 of this code, the amount of corporate income tax withheld from the source of payment from income in the form of remuneration, dividends, in the form of withdrawal from the source of payment from the source of payment from the source of payment from the source of payment in the form of remuneration, dividends in the tax period, the amount of corporate income tax withheld from the source of payment from the source of payment in the form of remuneration, dividends in the tax period, in accordance with paragraph 2 of Article 302 of this code, is reduced in accordance with paragraph 2 of Article 302 of this code.
2. when applying a special tax regime in which a fixed deduction is used, with the exception of personal income tax withholding from the source of payment, personal income tax to be paid is calculated for the tax period in the following order:
the product of the rate established by paragraph 1 of Article 320 of this code and the taxable income reduced in accordance with article 694 of this code, determined in the form of the difference between the income provided for in articles 690 and 691 of this code and the expenses provided for in articles 692 and 693 of this code.
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