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

Article 657. Submission of individual income tax declaration and social tax declaration

A tax agent submits an individual income tax declaration and a social tax declaration to the tax authority at the place of tax payment on a quarterly basis, on or before the 15^th day of the second month following the quarter, which includes reporting taxable periods.
Article 658. The order for calculation and payment of individual income tax on income of a non-resident individual in individual cases

1. The provisions of this article shall apply to the income of a non-resident individual received from sources in the Republic of Kazakhstan from a person that is not a tax agent in accordance with the provisions of this Code.

2. Unless otherwise established by this article, the calculation of individual income tax on income of a non-resident individual, received from sources in the Republic of Kazakhstan from a person who is not a tax agent in accordance with the provisions of this Code, shall be made by applying the rate established by Article 646 of this Code to the assessed amount of income without tax deductions.

3. Unless otherwise established by this article, a non-resident individual shall pay individual income tax on his/her own within ten calendar days of the deadline set for submitting an individual income tax declaration for a taxable period.

4. Individual income tax on income of a non-resident individual, specified in paragraph 1 of Article 650 of this Code, shall be calculated and withheld in the manner prescribed by Article 650 of this Code.

5. With regard to income (to be) received under employment contracts concluded in accordance with the labor legislation of the Republic of Kazakhstan on the basis of a permit to a migrant worker, non-resident migrant workers shall make a prepayment of individual income tax within a taxable period.

A prepayment of individual income tax is calculated in the amount of 2 monthly calculation indices established by the law on the national budget and effective as of January 1 of a relevant financial year, for each month of performance of works, rendering of services of the relevant period specified by a non-resident migrant worker in his/her application for obtaining (extending) a permit to a migrant worker.

A non-resident migrant worker shall make a prepayment of individual income tax at the place of his/her residence prior to the receipt (extension) of the permit to a migrant worker.

With respect to income indicated in this paragraph, at the end of a taxable period, non-resident migrant workers shall calculate the amount of individual income tax by applying the rate established by paragraph 1 of Article 320 of this Code to the taxable amount of income.

The taxable amount of income shall be defined as the amount of income (to be received) from performing works, rendering services, reduced by the amount of 12 times of the monthly calculation indicator, established by the law on the republican budget and effective as of January 1 of a relevant financial year, calculated for each month of performance of works, rendering of services of the relevant period specified in the permit to a migrant worker.

The amount of prepayments made by a non-resident migrant worker to the budget within a taxable period is applied against individual income tax calculated for a reporting taxable period.

If the amount of prepayments of individual income tax made within a taxable period exceeds the amount of individual income tax calculated for a reporting taxable period, the amount of such excess is not deemed to be the amount of overpaid individual income tax and is not subject to refund or offset.

If the amount of prepayments of individual income tax made within a taxable period is less than the amount of individual income tax calculated for a reporting taxable period, it is necessary to show the calculation of individual income tax in an individual income tax declaration, and a non-resident migrant worker pays individual income tax according to the declaration pursuant to the results of a taxable period at the place of his/her stay within ten calendar days of the deadline set for submitting an individual income tax declaration, provided for by Article 659 of this Code.

Footnote. Article 658 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2019).