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

Article 673. The order for considering the application of a non-resident and making a decision pursuant to this consideration

1. A tax authority shall consider the application of a non-resident, submitted in accordance with Article 672 of this Code, within twenty business days of its submission by a non-resident.

The period for the application’s consideration, provided for in part one of this paragraph, shall be suspended for the period:

1) of a thematic audit indicated in paragraph 3 of this article;

2) running from the date of the tax authority’s sending the request, specified in paragraphs 2, 4 and 5 of this article, until the date of receipt of response to such a request.

2. In the course of consideration of the non-resident’s application, in order to receive necessary information, a tax authority has the right to send requests to other tax authorities, authorized state bodies, competent authorities of foreign countries, banks and organizations carrying out certain types of banking operations and other organizations operating in the territory of the Republic of Kazakhstan, as well as to a non-resident - concerning issues related to the tax refund.

3. In the course of consideration of the non-resident’s application, in accordance with the procedure specified in Chapter 18 of this Code, a tax authority conducts a thematic audit on the refund of the paid income tax from the state budget pursuant to the non-resident’s application, except for cases specified in paragraphs 5 and 6 of this article.

4. If a non-resident has a structural unit in the Republic of Kazakhstan, a tax authority considering the application is obliged to send to the tax authority at the location of such a structural unit a request for the non-resident’s unscheduled comprehensive audit for the limitation period, established by Article 48 of this Code, with respect to the fulfillment of its tax obligations and the presence or absence of a permanent establishment in the Republic of Kazakhstan.

5. In case of liquidation (termination of activity), bankruptcy of a tax agent, a tax authority has the right to send a request to a competent authority of the country of residence of the non-resident, whose application is being considered, for information on the relations of the tax agent and the non-resident.

In this case, the decision, specified in paragraph 7 of this article, shall be made on the basis of information received from the competent authority of the country of residence of the non-resident pursuant to the tax authority’s request and (or) data of tax returns on income tax withheld at source of payment filed by a tax agent that was liquidated (terminated activity) or declared bankrupt.

If a competent authority of a foreign state gives a written refusal to submit information requested on the grounds, provided for in part one of this paragraph, or no response has been received within more than two years from the date of its request, a tax authority is obliged to refuse to consider the application. In this case, a taxpayer has the right to initiate the mutual agreement procedure in accordance with the provisions of Article 221 of this Code.

6. If a non-resident individual pays income tax to the state budget on income received from persons that are not tax agents, the decision, specified in paragraph 7 of this article, shall be made on the basis of documents attached to the application for income tax refund, specified in paragraph 3 Article 672 of this Code, and data of tax returns on income tax filed by the non-resident.

7. Pursuant to consideration of the non-resident’s application, a tax authority makes a decision either:

1) to return income tax in full or in part; or

2) to refuse to return income tax.

The decision of the tax authority is made in writing and signed by the head or his/her deputy.

If the tax authority makes a decision to refund the income tax in full or in part, the amount of income tax to be returned in accordance with the provisions of an international treaty shall be indicated on the submitted application, and the application shall be certified by the signature of the head or his/her deputy and the seal of the tax authority.

The decision of the tax authority pursuant to the results of consideration of the application must indicate:

1) the date of the decision;

2) the name of the tax authority that made the decision;

3) the full name of the non-resident who submitted the application;

4) the tax registration number in the country of incorporation of the non-resident or its equivalent (if any);

5) in case of a decision to return - the amount of income tax to be returned to a non-resident from the state budget;

6) in case of a decision to refuse to return income tax – its substantiation with references to provisions of laws of the Republic of Kazakhstan and (or) the international treaty and (or) indicating information received by a tax authority from a competent authority of a foreign state upon its request, which underlay the decision of the tax authority.

8. In case of payment of the income tax to the state budget and the tax authority’s decision to return the income tax in full or in part, this tax authority sends the copies of the decision and the non-resident’s application to the tax authority, with which the tax agent (taxpayer), who paid income tax, is registered at the place of his/her/its location (residence, stay).

The tax authority, with which the tax agent (taxpayer) is registered at the place of his/her/its location (residence, stay), returns the amount of income tax from the state budget to the non-resident, in the manner specified in Article 101 of this Code, within thirty business days of such a decision.

9. The tax authority’s decision and one copy of the non-resident’s application shall be delivered to the non-resident against receipt or sent by registered mail with return receipt.

The date of the non-resident’s receipt of the tax authority’s decision is that of its delivery or the mark of the non-resident in a notification of a postal or another communications organization.
Article 674. The order for appealing a decision pursuant to the results of consideration of a non-resident’s application and for making a decision pursuant to the results of consideration of a complaint

1. In cases of disagreement with the decision of a tax authority, specified in paragraph 7 of Article 673 of this Code, a non-resident has the right to appeal against it to the authorized body.

The complaint shall be filed in writing within ninety calendar days of the day following the day of receipt of the tax authority’s decision.

In this case, a non-resident shall send a copy of the complaint to the tax authority, whose decision is being appealed.

The date of filing a complaint with the authorized body is that of the complaint’s receipt by the authorized body.

2. The complaint shall contain:

1) the date the complaint was signed by a non-resident;

2) the last name, first name and patronymic (if it is indicated in an identity document) or full name of the person filing the complaint, his/her place of residence (location);

3) the tax registration number in the country of incorporation of the non-resident or its equivalent (if any);

4) the name of the tax authority, whose decision is being appealed by a non-resident;

5) the circumstances, on which the non-resident, filing the complaint, established his/her claim, and the evidence supporting these circumstances;

6) the list of attached documents.

The complaint is signed either by a non-resident or his/her representative.

3. The complaint shall be accompanied by:

1) copies of the application and the tax authority’s decision;

2) the documents, specified in paragraphs 3 or 4 of Article 672 of this Code, except for the application;

3) documents confirming the circumstances, on which the non-resident establishes his/her claim;

4) other documents relevant to the case.

4. The authorized body refuses a non-resident to consider the complaint in case of:

1) the non-resident’s filing a complaint after expiration of the time period, established by part two of paragraph 1 of this article;

2) inconsistencies in the content of the complaint with the requirements, established by paragraph 2 of this article;

3) non-compliance of a document confirming residency with the requirements, established by Article 675 of this Code;

4) the non-resident’s failure to produce the documents, specified in paragraphs 3 or 4 of Article 672 of this Code;

5) the non-resident’s lodging a complaint (application) against the tax authority’s decision, specified in paragraph 7 of Article 673 of this Code, to a court.

The decision to refuse to consider a complaint is sent to a non-resident in writing within ten business days of the date of filing the complaint with the authorized body.

If the authorized body refuses to consider a complaint on the grounds, provided for in subparagraphs 2), 3) and 4) of part one of this paragraph, a non-resident shall be entitled to reapply within ninety calendar days of the date of receipt of the decision to refuse to consider the complaint, in case he/she eliminates all the committed violations.

5. The authorized body shall consider the complaint of the non-resident within thirty business days of the date of filing the complaint with the authorized body.

At the same time, the period for consideration of a complaint is suspended in case of the authorized body’s sending requests for necessary information to a competent authority of a foreign state or other state bodies of the Republic of Kazakhstan, banks and organizations carrying out certain types of banking operations, other organizations operating in the territory of the Republic of Kazakhstan, as well as to a non-resident - concerning issues related to the consideration of his/her application, until such information is received.

6. Pursuant to the results of consideration of a non-resident’s complaint, the authorized body makes a decision either:

1) to return income tax in full or in part; or

2) to refuse to refund income tax.

The decision of the authorized body shall be delivered to the non-resident against signature or sent to him/her by registered mail with return receipt.

The date of the non-resident’s receipt of the tax authority’s decision is that of its delivery or the mark of the non-resident in a notification of a postal or another communications organization.

The tax authority’s decision pursuant to the results of consideration of the complaint shall indicate:

1) the date of the decision;

2) the full name of the non-resident that submitted the application;

3) the tax registration number in the country of incorporation of the non-resident or its equivalent (if any);

4) in case of a decision to return - the amount of income tax to be returned to a non-resident from the state budget;

5) in case of a decision to refuse to return income tax – its substantiation with references to provisions of laws of the Republic of Kazakhstan and (or) the international treaty and (or) indicating information received by a tax authority from a competent authority of a foreign state upon its request, which underlay the decision of the tax authority.

7. A copy of the decision of the authorized body shall be sent to the tax authority, whose decision was appealed by the non-resident.

If the authorized body makes a decision to return income tax, the tax authority, whose decision was appealed by the non-resident, indicates the amount of income tax to be returned in accordance with the provisions of the international treaty on the application, earlier submitted by a non-resident to such a tax authority. The date of the application’s certification is that of receipt of a copy of the authorized body’s decision by such a tax authority. In this case, the application shall be certified by the signature of the head or his/her deputy and seal of such a tax authority and delivered to the non-resident against receipt or sent by registered mail with return receipt.

The tax authority, whose decision was appealed by a non-resident, sends the copies of this decision and certified application of such a non-resident to the tax authority, with which the tax agent (taxpayer), who paid income tax, was registered at his/her/its location (residence, stay).