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Article 714. Procedure for applying an international agreement on exemption from taxation of income received by a non-resident individual from persons who are not tax agents of the Republic of Kazakhstan
1.a non-resident individual has the right to apply exemption from taxation of income received by individuals who are not tax agents in accordance with the provisions of the international treaty, if he is the final recipient of income and a resident of the state with which the international treaty has concluded.
An international treaty in terms of exemption from taxation is applied when a non-resident has a document confirming his residency as of the date of submission of a declaration of income and property of an individual.
A non-resident individual submits a document confirming residency to the tax authority at the place of residence (residence) of the individual when submitting a declaration of income and property.
2.a non-resident individual is obliged to pay personal income tax to the budget in the absence of a document confirming residency on the date of submission of the declaration of income and property of an individual in accordance with the procedure and terms established by Article 695 of this code.
At the same time, a non-resident individual has the right to withdraw income tax paid from the budget in accordance with the procedure defined by articles 699, 700 and 701 of this code.
The code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII zrk.
President
Republic of Kazakhstan
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From January 1, 2026, the draft code of the Republic of Kazakhstan from December 25, 2017 "on taxes and other related payments in the budget" (the tax code) in connection with the introduction of the tax code from July 18, 2025 No. 214-VIII of the Republic of Kazakhstan.
Article 714. Object of taxation code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
The object of imposition of rent tax on export is the volume of crude oil and crude oil products sold for export, with the exception of the volumes of minerals transferred by the subsoil user in kind to account for the fulfillment of a tax obligation and sold by the recipient on behalf of the state or by a person authorized by the recipient on behalf of the state for such sale. For the purposes of this section and Section 23 of this code, export is:
1) export of goods from the territory of the Republic of Kazakhstan, carried out in the customs procedure of export in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;
2) export of goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union;
3) sale on the territory of another member state of the Eurasian Economic Union of processing products of previously exported raw materials for processing from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union.
To calculate the rent tax for export, the volume of crude oil and crude oil products is calculated in the following order:
when selling crude oil and crude oil products for export outside the customs territory of the Eurasian Economic Union – as the volume of crude oil and crude oil products specified in Column 35 of the full declaration of goods used for other customs purposes in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan-to calculate the amounts of customs duties, other payments;
when selling crude oil and crude oil products for export to the territory of another member state of the Eurasian Economic Union – the volume of crude oil and crude oil products specified in the act of acceptance and transfer of goods by a transport organization at the beginning of the route of transfer of such crude oil and crude oil products for export in the territory of the Republic of Kazakhstan.
Warning. Article 714 as amended by the law of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2021).
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
