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

Article 676. Certificate of the amounts of income received from sources in the Republic of Kazakhstan and taxes withheld (paid)

1. A non-resident has the right to get a certificate of the amounts of income received from sources in the Republic of Kazakhstan and taxes withheld (paid) (for the purposes of this article, hereinafter referred to as a certificate) from the tax authority in the form approved by the authorized body, if such a tax is payable to the budget of the Republic of Kazakhstan, including on the basis of an international treaty, and is not subject to return in accordance with Articles 672, 673 and 674 of this Code.

A tax agent is also entitled to receive from a tax authority a certificate of the amount of income assessed and (or) paid by such a tax agent to a non-resident and taxes withheld (paid) from such income. In this case, no power of attorney is required in accordance with Article 16 of this Code.

2. To obtain a certificate, a non-resident (tax agent) is obliged to submit a tax application to the tax authority:

1) at the location of the tax agent – with regard to income of a non-resident legal entity operating in the Republic of Kazakhstan without formation of a permanent establishment;

2) at the location of a permanent establishment – with regard to such a permanent establishment of a non-resident;

3) at the place of stay (residence) in the Republic of Kazakhstan – with regard to a foreigner or a stateless person paying taxes on income from sources in the Republic of Kazakhstan on their own;

4) at the location of a tax agent – with regard to income of a foreigner or a stateless person not specified in subparagraph 3) of this paragraph.

3. A tax authority sends a refusal to issue a certificate to a non-resident (tax agent) in case of revealing discrepancy between the data in a tax application of a non-resident (tax agent) and the data, specified in forms of tax returns of a taxpayer and (or) tax agent, and also in case of no payment of tax or in case of tax debts of the taxpayer and (or) tax agent with regard to transfer of the non-resident’s income tax as of the date of submission of the tax application.

4. The certificate is issued within ten calendar days of the latest of the following dates:

that of submission of a tax application;

that of submission of a relevant form of tax returns by the non-resident taxpayer and (or) tax agent indicating the amounts of the non-resident’s assessed income and taxes payable.

5. In case of failure to submit a tax application by a non-resident (tax agent), a tax authority shall not issue a certificate.