On taxes and other obligatory payments to the budget (Tax Code)

Article 218. The order for confirming the residency of the Republic of Kazakhstan

1. A resident carrying out activity in a foreign country with which the Republic of Kazakhstan has concluded an international treaty, provided that all the provisions of the relevant international treaty are met, has the right to apply the provisions of this international treaty in the specified country.

2. To confirm the residency of the Republic of Kazakhstan for the purposes of applying the international treaty, and also for other purposes, a person shall submit a tax application for residency confirmation, unless otherwise specified by this paragraph, to a tax authority that is superior to the tax authority with which such a person is registered at the place of location, stay (residence).

If a person is registered with a tax authority at the place of location, stay (residence), which is immediately subordinate to the authorized body, the tax application for residency confirmation shall be submitted to this tax authority.

In this case, the below mentioned persons are obliged to submit the following documents to the tax authority together with the tax application for residency confirmation:

1) a resident foreign legal entity on the grounds that its place of effective management is in the Republic of Kazakhstan - a notarized copy of the document confirming the existence in the Republic of Kazakhstan of the place of effective management (the location of the actual management body) of the legal entity (the minutes of the general meeting of the board of directors or a similar body with indication of the place of its holding or other documents confirming the place of basic management and (or) control, as well as that of adopting strategic commercial decisions necessary for conducting the entrepreneurial activity of a legal entity);

2) a citizen of the Republic of Kazakhstan that is a resident - a copy of the identity card or passport of the Republic of Kazakhstan;

3) a foreigner and stateless person that are residents - notarized copies of:

a foreign passport or a certificate of identity of a stateless person;

a residence permit of the Republic of Kazakhstan (if any);

a document confirming the period of stay in the Republic of Kazakhstan (visa or other documents);

4) a foreign national or a stateless person who is an investment resident of the ASTANA International Financial Center:

a notarized copy of a foreign passport or a stateless person’s ID;

a notarized copy of a document confirming the period of stay in the Republic of Kazakhstan (visa or other documents);

a copy of the document confirming the payment of the fee for issuance of the document confirming residency;

confirmation letter issued by the Administration of the ASTANA International Financial Center for the relevant period, in the form established by the act of the ASTANA International Financial Center, on the implementation of investments in accordance with the investment tax residency program of the ASTANA International Financial Center;

confirmation letter issued by the internal affairs body stating that the foreign national or stateless person is not a person whose citizenship of the Republic of Kazakhstan was terminated during the last twenty years preceding the initial application for participation in the investment tax residency program of the ASTANA International Financial Center. For the purposes of this paragraph, a letter of confirmation issued by an internal affairs body must contain information about a foreign passport of a foreign national or an ID of a stateless person.

If the document confirming residency was issued upon initial application, then in submitting a tax application for acknowledgement of residency, the letter of confirmation issued by the internal affairs body is not required.

A document confirming residency shall be issued for the calendar year in which the fee for issuing a document confirming residence was paid.

3. Pursuant to the results of consideration of a tax application for residency confirmation, a tax authority within ten calendar days from the date of its submission:

1) issues to the person a document confirming his/her residency in the form approved by the authorized body or confirms his/her residency in the form established by the competent authority of a foreign state.

In case of issuing a document confirming residency in the form of an electronic document, the date of issuance is that of publishing such a document on the Internet resource of the authorized body;

2) makes a well-reasoned decision to refuse to confirm the residency of a person.

Grounds for refusal to confirm residency to a person are:

non-compliance with the conditions established by Article 217 of this Code;

non-compliance of the period indicated in the application for confirmation of residence of the investment resident of the ASTANA International Financial Center with the period for which the fee for issuing a document confirming residence was paid.

4. The residency of a person is confirmed for each calendar year indicated in a tax application for residency confirmation within the limitation period established by Article 48 of this Code.

5. In case of loss of a document confirming residency, a tax authority that issued such a document shall issue its duplicate within ten calendar days from the submission of a resident’s application.

Footnote. Article 218 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).