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

Article 311. The order for transfer of corporate income tax withheld at the source of payment

1. A tax agent is obliged to transfer the amount of corporate income tax withheld at the source of payment within twenty-five calendar days after the end of the month in which income taxed at the source of payment was paid, unless otherwise provided for by this Code.

2. The amount of corporate income tax withheld at the source of payment is transferred at the location of the tax agent.

A non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment transfers the amount of corporate income tax withheld at the source of payment to the state budget at the location of the permanent establishment.
Article 312. Calculation of corporate income tax withheld at the source of payment

Tax agents are obliged to submit calculation of the amounts of corporate income tax withheld at the source of payment on or before the 15th day of the second month following the quarter in which income taxed at the source of payment was paid.
Chapter 34. TAX RATES, TAXABLE PERIOD AND TAX DECLARATION
Article 313. Tax rates

1. The taxable income of a taxpayer reduced by the amount of income and expenses provided for in Article 288 of this Code and by the amount of losses carried forward in accordance with the procedure established by Article 300 of this Code shall be taxed at the rate of 20 percent, unless otherwise established by paragraph 2 of this article.

1-1. The objects of taxation determined by subparagraphs 4) and 5) of Article 223 of this Code shall be subject to taxation at the rate of 20 percent.

2. The taxable income of legal entities producing agricultural products, aquaculture (fish farming) products, reduced by the amount of income and expenses provided for in Article 288 of this Code and by the amount of losses carried forward in accordance with the procedure established by Article 300 of this Code, shall be taxed at the rate of 10 percent if such income is generated by the production of agricultural products, aquaculture (fish farming) products, processing and sale of the said own-produced products and products of such processing.

For the purposes of this Code, budgetary subsidies granted to producers of agricultural products are recognized as income received from the activity specified in part one of this paragraph, if they aim to:

1) reduce interest rates on the leasing of agricultural machinery, process equipment, as well as on loans for process equipment for agribusiness entities;

2) preserve and develop gene resources of high-value varieties of plants and breeds of farm animals, birds and fish;

3) develop the seed industry;

4) enhance productivity and quality of livestock products;

5) enhance productivity and quality of aquaculture (fish farming) products;

6) enhanceproductivity and quality of crop products, reduce the cost of fuels and lubricants and other inventories required for spring-field and harvesting works, by subsidizing the production of priority crops;

7) reduce the cost of fertilizers (except for organic ones) for domestic agricultural producers;

8) reduce the cost of herbicides, bio agents (entomophages) and biological preparations for the treatment of crops for the plant protection for agricultural producers;

9) develop livestock breeding;

10) establish and grow (and also restore) perennial plantations of fruit and berry crops and grapes;

11) cultivate crops in protected areas;

12) reduce the cost of transportation when exporting agricultural products;

13) reimbursepart of expenses incurred by an agribusiness entity on investments aimed at creating new or expanding existing production facilities for the production of agricultural products.

3. Income taxed at the source of payment, except for non-residents’ income from sources in the Republic of Kazakhstan, is subject to taxation at the source of payment at the rate of 15 percent.

4. Non-residents’ income from sources in the Republic of Kazakhstan, defined in subparagraphs 1) - 9), 11) - 34) of paragraph 1 of Article 644 of this Code, not related to a permanent establishment of such non-residents, as well as income specified in subparagraph 10) of paragraph 1 of Article 644 of this Code, shall be taxed at the rates established by Article 646 of this Code.

5. Net income of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment shall be subject to corporate income tax at the rate and in accordance with the procedure established by Article 652 of this Code.

Footnote. Article 313 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).