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

Article 675. Requirements to a document confirming the residency of a non-resident

1. For the purposes of applying the provisions of this Section, a document confirming residency of a non-resident is an official document confirming that a non-resident recipient of income is a resident of a state, with which the Republic of Kazakhstan concluded an international treaty, which is submitted in the form of either:

1) an original certified by the competent authority of a foreign state, of which the non-resident is a resident. The signature of an official and the seal of the competent authority confirming the residence of a non-resident must be legalized in the manner prescribed by the legislation of the Republic of Kazakhstan, or a document legalizing the signature of an official and the seal of the competent authority is placed on:

Internet resource of the state body carrying out legalization;

Internet resource of another state organization or public notarial chamber collecting (storing) electronic Apostilles of a foreign state;

2) a notarized copy of the original document that meets the requirements of subparagraph 1) of this paragraph. The signature and seal of a foreign notary must be legalized in the manner prescribed by the legislation of the Republic of Kazakhstan, or a document legalizing the signature and seal of a foreign notary is placed on:

Internet resource of the state body carrying out legalization;

Internet resource of another state organization or public notarial chamber collecting (storing) electronic Apostilles of a foreign state.

3) a paper copy of an electronic document confirming the residency of a non-resident, posted on an Internet resource of the competent authority of a foreign state.

2. Legalization in the manner prescribed by the legislation of the Republic of Kazakhstan is not required if:

a document confirming the residency of a non-resident is posted on the Internet resource of the competent authority of a foreign state;

a different procedure for authenticating the signature and seal of the person (s) indicated in paragraph 1 of this article is established:

by an international treaty of the Republic of Kazakhstan;

between the authorized body and the competent authority of a foreign state under the mutual agreement procedure, conducted in accordance with Article 221 of this Code;

by the decision of an authority of the Eurasian Economic Union.

3. A non-resident is recognized as a resident of the state with which the Republic of Kazakhstan has concluded an international agreement, during the period specified in the document confirming the residence of the non-resident. Therewith, in case of confirmation of residency on a certain date, a non-resident is recognized as a resident of the state with which the Republic of Kazakhstan has concluded an international agreement for the period from the beginning of the calendar year to the date on which residency is confirmed.

If the period of residence is not specified in a document confirming the residency of a non-resident, the non-resident is recognized as a resident of the state, with which the Republic of Kazakhstan concluded an international treaty, within the calendar year, in which such document is issued (posted on the Internet resource of the competent authority of the foreign state).

Footnote. Article 675 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020, No. 382-VI (refer to Article 2 for the procedure of enacting).