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Article 710. Procedure for adjusting the data of the financial statements of a non-resident legal entity when applying the method of proportional distribution of expenses in certain cases tax code of the Republic of Kazakhstan
1. data of the financial statements used when calculating the amount of managerial and general administrative expenses of a permanent institution in the Republic of Kazakhstan, subject to deduction by a non-resident legal entity to a permanent institution, are provided in the following cases::
Non-compliance with the duration of tax periods in the Republic of Kazakhstan and the country of residence of such a non-resident;
in cases of inconsistency of the start and end dates of tax periods in the Republic of Kazakhstan and the country of residence of such a non-resident with an equal duration of these tax periods, it is obliged to adjust.
To adjust the data of the financial statements of a non-resident, the correction factor (K) is used, which coincides with the tax period in the country of residence of such a non-resident with the tax period in the Republic of Kazakhstan.
2.The coefficient (K) is determined as the ratio of the number of months of the tax period in the country of residence of such a non-resident to the number of months of the tax period in the country of residence of a non-resident, included in the tax period in the Republic of Kazakhstan.
If two tax periods are fully or partially included in the tax period in the Republic of Kazakhstan, in the country of residence of such a non-resident, two coefficients (K1, K2) are applied.
3. the data of the financial statements of a non-resident legal entity are adjusted as follows:
K1xke (Re)1 + K2xke (re)2,
where K1 = LCD (Re)1/LCD (re)3; K2 = LCD (re)2/LCD (re)3,
at the same time:
IC (Re) 1-the number of months of one tax period in the country of residence of a non-resident included in the tax period in the Republic of Kazakhstan;
IC (re)2-the number of months of other tax period in the country of residence of a non-resident included in the tax period in the Republic of Kazakhstan;
SC (re)3-the total number of months of the tax period in the country of residence of a non-resident;
Ke (Re)1-Financial Statements of a non-resident in the country of residence of a non-resident for one tax period in the country of residence, included in the tax period in the Republic of Kazakhstan;
Ke (re) 2-Financial Statements of a non-resident in the country of residence of a non-resident for another tax period in the country of residence included in the tax period in 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 710. Tax period and tax reporting code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
The procedure and terms for submitting tax reports on the tax period, taxes and payments to the budget are determined in accordance with this code.
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
