Article 700. Procedure for considering a non-resident's application and making a decision based on the results of its consideration tax code of the Republic of Kazakhstan

Home / Codes / Article 700. Procedure for considering a non-resident's application and making a decision based on the results of its consideration tax code of the Republic of Kazakhstan

1.The Tax Authority considers the application of a non-resident submitted in accordance with article 699 of this code within twenty working days from the date of its submission by the non-resident.

Terms of consideration of the application provided for in part one of this paragraph:

1) for the period of conducting a thematic audit specified in paragraph 3 of this article;

2) for the period from the date of sending the request specified in paragraphs 2 and 5 of this article to the date of receipt of a response to such request by the tax authority.

2.when considering a non-resident's application, the Tax Authority has the right to send requests to other tax authorities, authorized state bodies, competent bodies of foreign states, banks and organizations engaged in certain types of banking operations and other organizations operating in the territory of the Republic of Kazakhstan on the provision of the necessary information, as well as on issues related to tax withdrawal.

3.when considering a non-resident's application, the tax authority shall conduct a thematic audit on the return of income tax paid from the budget on the basis of the non-resident's application in accordance with the procedure determined by Chapter 15 of this code, except for the cases specified in paragraphs 5 and 6 of this article.

4.if a non-resident has a structural unit in the Republic of Kazakhstan, the tax authority considering the application is obliged to send a request for a comprehensive tax audit to the tax authority at the location of such a structural unit in terms of its fulfillment of tax obligations and the presence or absence of a permanent institution in the Republic of Kazakhstan during the limitation period of the claim.

5.in case of liquidation (termination of activity), bankruptcy of the tax agent, the Tax Authority has the right to send a request to the Competent Authority of the country of residence of the non-resident whose application is being considered, to provide information on the relationship between the tax agent and the non-resident.

At the same time, the decision specified in paragraph 7 of this article is made on the basis of information received from the Competent Authority of the non-resident's country of residence at the request of the tax authority and (or) data from the tax reporting on income tax withheld from the source of payment, submitted by a distributed (terminated activity) or declared bankrupt tax agent.

In case of a written refusal to provide information on a request sent by the Competent Authority of a foreign state on the grounds provided for in part one of this paragraph or failure to provide a response within more than two years from the date of sending the request, the Tax Authority is obliged to refuse to consider the application. At the same time, the taxpayer has the right to initiate a mutual agreement procedure in accordance with the provisions of Article 232 of this code.

6.in case of payment of income tax to the budget by a non-resident individual from income received from persons who are not tax agents, the decision specified in paragraph 7 of this article shall be made on the basis of the documents attached to the application for the return of income tax determined in paragraph 3 of Article 686 of this code and the data

7. based on the results of consideration of a non-resident's application, the tax authority shall::

1) refund of all or part of income tax;

2) issues one of the decisions on the refusal to return income tax.

The decision of the Tax Authority is drawn up in writing and signed by the head or his deputy.

When the tax authority decides to return all or part of the Income Tax, the submitted application indicates the amount of income tax to be refunded in accordance with the provisions of the international treaty, and the application is certified by the signature of the head or his deputy and the seal of the tax authority.

The decision of the Tax Authority based on the results of consideration of the application must indicate:

1) date of decision;

2) name of the tax authority that made the decision;

3) full name of the non-resident who submitted the application;

4)tax registration number of a non-resident in the country of incorporation or its analogue (if any);

5) in case of a refund decision – the amount of income tax to be returned from the budget to the non-resident;

6) in the case of a decision to refuse to return the income tax in whole or part of it – the justification guided by the tax authority when making such a decision on the basis of information received from the Competent Authority of a foreign state on the basis of the request of the tax authority, with reference to the norms of the legislation of the Republic of Kazakhstan and (or) an international treaty, taking into account the results of a thematic tax audit conducted in accordance with Chapter 15 of this code.

8.if the Income Tax is paid to the budget and the tax authority decides to return all or part of the income tax, copies of the decision and applications of the non-resident are sent by such tax authority to the Tax Authority registered at the place of residence (residence, stay) of the tax agent (taxpayer) who made the payment of income tax.

The Tax Authority registered at the place of residence (residence, stay) of the tax agent (taxpayer) shall refund to the non-resident the amount of income tax from the budget in accordance with the procedure determined by paragraph 1 of Chapter 11 of this code within thirty working days from the date of adoption of such a decision.

9.the decision of the Tax Authority is submitted to the non-resident with a signature with the attachment of one copy of the non-resident's application or sent by registered mail with a notification of receipt.

The date of receipt of the decision of the Tax Authority of the non-resident is the date of submission or marking of the notification of the postal or other communication organization.

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

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

______________________________

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 700. Features of calculating certain types of Taxes Code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1. agricultural producers and agricultural cooperatives applying a special tax regime shall pay the following taxes to the budget::

1) on income from the implementation of activities specified in Paragraph 2 of Article 698 of this code-the amount of corporate income tax and personal income tax (except for taxes withheld from the source of payment;

2) for objects of taxation related to the implementation of activities specified in Paragraph 2 of Article 698 of this code-the amount of Social tax;

3) Reduce by 70 percent the amount of property tax, vehicle tax-on objects of taxation used in the implementation of activities specified in Paragraph 2 of Article 698 of this code.

2. reduction of the amount of corporate income tax provided for in this article:

1) when calculating the amounts of advance payments on corporate income tax, determined in accordance with article 305 of this code;

2) income received in the form of budget subsidies provided to legal entities producing agricultural products in the areas specified in Paragraph 2 of Article 313 of this code.

3.the calculation of taxes specified in Paragraph 1 of this article is carried out by agricultural producers applying this special tax regime in accordance with the generally established procedure.

Calculation, payment and transfer of amounts of personal income tax withheld from the source of payment, with the exception of amounts included in a single payment, is carried out by a taxpayer applying this special tax regime in the generally established manner.

Calculation and payment of a single payment amount is made in accordance with the procedure provided for in Chapter 89-1 of this code.

Warning. Article 700 as amended by the law of the Republic of Kazakhstan dated 21.12.2022 No. 165 – VII (effective from 01.01.2023).

On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan