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

Article 316. Payers

1. Payers of individual income tax are individuals who have taxable items in the form of income of an individual subject to taxation at the source of payment and self-assessment.

2. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).




3. Individual entrepreneurs applying a special tax regime on the basis of a uniform land tax are not payers of the individual income tax on income from the activities to which this special tax regime applies.

Article 317 provides for amendments by Law of the Republic of Kazakhstan No. 203-VI dated 26.12.2018 (shall be enforced since 01.01.2020); dated 21.12.2022 No. 165-VII (shall be valid from 01.01.2023).



Article 317. Features of taxation of income in individual cases

1. A tax agent calculates, withholds and transfers individual income tax and also files tax returns on income subject to taxation at the source of payment of a citizen of the Republic of Kazakhstan, a foreigner or stateless person who is a resident of the Republic of Kazakhstan (hereinafter referred to as a resident individual) in accordance with the procedure and within the time limits established by this Chapter, paragraph 1 of Chapter 36, Chapter 38 and Article 657 of this Code, at the rates provided for in Article 320 of this Code.

2. As to income subject to self-assessment by a resident individual, individual income tax is calculated and paid, and tax returns are filed in accordance with the procedure and within the time limits established by paragraph 2 of Chapter 36, Chapters 39 and 40 of this Code, at the rates provided for in Article 320 of this Code.

3. As to income of a non-resident individual, individual income tax is calculated, withheld and transferred, and also tax returns are filed in accordance with the procedure and within the time limits established by Chapter 74 of this Code, at the rates provided for in Articles 320 and 646 of this Code.

4. As to income of an individual entrepreneur applying a special tax regime for small business entities, individual income tax is calculated and paid, and also tax returns are filed in accordance with the procedure and within the time limits established by Chapter 77 of this Code.