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

Article 659. Submission of individual income tax declaration

Unless otherwise established by this article, an individual income tax declaration is submitted to the tax authority at the place of stay (residence) of a taxpayer on or before March 31 of a year following a reporting taxable period by a non-resident individual receiving income from sources in the Republic of Kazakhstan that is subject to self-assessment by an individual in accordance with this Code.

In case of departure from the Republic of Kazakhstan within a current taxable period without subsequent entry into the Republic of Kazakhstan before March 31 of a year following a current taxable period, a non-resident individual may submit an individual income tax declaration and pay individual income tax within the current taxable period. In this case, the individual income tax declaration is submitted for a period running from the beginning of the current taxable period until the date of such a person’s departure from the Republic of Kazakhstan.

An individual income tax declaration is submitted by non-resident migrant workers that received the income, indicated in subparagraph 21) of paragraph 1 of Article 644 of this Code, in case of excess of the amount of individual income tax calculated for a reporting taxable period over the amount of prepayments of individual income tax, to the tax authority at the place of their stay on or before March 31 of a year following a reporting taxable period.

At the same time, if a non-resident migrant worker that received income, indicated in subparagraph 21) of paragraph 1 of Article 644, leaves the territory of the Republic of Kazakhstan within a taxable period, the individual income tax declaration (declarations) is (are) submitted before the date of such a person’s departure from the Republic of Kazakhstan.
Chapter 75. SPECIAL PROVISIONS ON INTERNATIONAL TREATIES REGULATING THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF TAX EVASION