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Article 705. Procedure for applying an international treaty in terms of full exemption from taxation of income received by a non-resident from sources in the Republic of Kazakhstan tax code of the Republic of Kazakhstan
1. the procedure for applying the provisions of an international treaty established by this article shall be as follows::
1) in accordance with articles 706, 707, 712, 713 and 714 of this code, a different procedure for applying the provisions of an international treaty is provided for in respect of them;
2) in accordance with articles 699, 700 and 701 of this code, a different procedure for applying the provisions of an international treaty in respect of them is provided, defined by Article 687 of this code;
3) provision of services and (or) performance of work in the presence of a registered structural unit and (or) permanent institution of a non-resident without opening a branch, representative office, in respect of which, in accordance with articles 699, 700 and 701 of this code, a different procedure for applying the provisions of an international treaty;
4) income of a non-resident provided for in Article 679 of this code, with the exception of income from the provision of services and (or) performance of work within the framework of one project and (or) related projects leading to the creation of a permanent institution in the Republic of Kazakhstan.
The connection of projects is determined by the tax agent independently in accordance with Article 228 of this code.
2. when paying income to a non-resident by a tax agent or deducting recorded but unpaid income of a non-resident, if the following conditions are met:
1) conclusion and ratification of an international treaty with a non-resident resident state;
2) independently apply the exemption from taxation upon presentation of a document confirming the residency of a non-resident within the time limits established by paragraph 3 of this article.
A document confirming the residency of a non-resident must meet the requirements established by Article 702 of this code.
3. a document confirming residency is submitted by a non-resident to a tax agent from one of the following starting dates:
1) from March 31 of the year following the tax period for corporate income tax, in which income was paid to a non-resident or unpaid income of a non-resident is deductible;
2) no later than five working days before the end of the tax audit on the issue of fulfilling the tax obligation on income tax withheld from the source of payment for the tax period.
4. if a non-resident legal entity provides services and (or) performs work in the Republic of Kazakhstan within the period that does not lead to the creation of a permanent institution in the Republic of Kazakhstan, such a non-resident, together with a document confirming residency, shall submit to the tax agent one of the following documents:
1) notarized copies of constituent documents;
2) an extract from the trade 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 a non-resident does not have the documents specified in this paragraph, such a non-resident shall submit to the tax agent one of the following documents::
1)a document (act) on which such a non-resident is registered, which served as the basis for creating a non-resident;
2) other document indicating the organizational structure of the Consolidated Group, the participant of which is a non-resident, indicating all its participants and their geographical location (names of the states (territories) in which the participants of the consolidated group were formed) and state and tax registration numbers of all participants of the consolidated group.
6. if the provision of services and (or) performance of work in the territory of the Republic of Kazakhstan within the period not leading to the creation of a permanent institution in the Republic of Kazakhstan is carried out within the framework of the agreement on joint activities, then the non-resident legal entity that is a party to such agreement shall, along with the documents specified in paragraphs 4 and 5 of this article,:
1) a notarized copy of the joint activity agreement;
2) other document confirming his participation in joint activities.
If a non-resident does not create a permanent institution as a result of the provision of services or performance of works within the framework of such a contract (contract) and related projects, the tax agent has the right to apply the provisions of the international treaty to the income of a non-resident legal entity in proportion to its share of participation in joint activities, specified in the document confirming the share of participation in joint activities.
7.the tax agent is obliged to submit to the tax authority at his place of residence a copy of the document confirming the non-resident's residence no later than five calendar days from the date established for submission of tax reports for the fourth quarter.
The tax statements submitted by the tax agent indicate:
1) amounts of income accrued (paid) and withheld to a non-resident, exempt from withholding taxes;
2) amounts of income not subject to taxation in the Republic of Kazakhstan;
3) amounts of any payments to a non-resident from sources in the Republic of Kazakhstan in accordance with the provisions of international treaties;
4) income tax rates and names of international treaties.
8.in case of non-application by the tax agent of the provisions of the international treaty, the tax agent is obliged to withhold and transfer income tax from the source of payment.
9.in case of unlawful application of the provisions of an international treaty, which led to non-transfer or incomplete transfer of withheld amounts of taxes subject to transfer to the budget, the tax agent shall bear responsibility established by the laws of the Republic of Kazakhstan.
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 705. Features of the application of the special tax regime code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
1. payers of the unified land tax shall pay the following types of tax and other mandatory payments to the budget::
1) personal income tax levied on income from the activities of peasant or farm farms, including income in the form of amounts received from the state budget to cover the costs (expenses) associated with the activities to which this special tax regime applies;
2) land tax and (or) payment for the use of land plots used in activities where this special tax regime applies, with the exception of land plots used in violation of the legislation of the Republic of Kazakhstan;
3) for objects of taxation specified in subitems 1) and 2) of Item 3 of Article 490 of this code-vehicle tax;
4) for objects of taxation specified in subitem 1) of Item 3 of Article 517 of this Code-Property Tax;
5) Social tax – on the activities of a peasant or farm farm, to which this special tax regime applies;
6) for the activities of a peasant or farm farm, to which this special tax regime applies – payers of payments for negative impact on the environment.
2.the calculation, payment of taxes and payments to the budget not specified in Paragraph 1 of this article shall be made in accordance with the generally established procedure or in accordance with the procedure provided for in Chapter 89-1 of this code, providing tax reports on such taxes and payments to the budget, as well as payment (transfer) of social benefits.
Warning. Article 705 as amended by the laws of the Republic of Kazakhstan dated 02.01.2021 No. 402 – VI (effective from 01.01.2022); 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
