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

Article 677. Assistance in collecting taxes

1. In accordance with the provisions of an international treaty, in order to fulfill an unfulfilled tax obligation, the authorized body has the right to request the assistance of a competent authority of a foreign state by sending a tax claim in the form established by the authorized body. The tax claim is sent to the competent authority of the foreign state in case of the non-resident’s non-fulfillment or incomplete fulfillment of the tax obligation for income from sources in the Republic of Kazakhstan, as well as income of a permanent establishment of a non-resident from sources outside the Republic of Kazakhstan, only after applying all possible enforced collection measures established by this Code.

2. Upon receipt of a request for assistance from a competent authority of a foreign country, the authorized body has the right to enforce the fulfillment of a resident’s tax obligation that has arisen in a foreign country. In this case the authorized body considers the lawfulness of paying taxes on the resident’s income from sources in a foreign country in accordance with the provisions of the international treaty and issues an opinion.

3. In case of issuing a positive opinion upon the request of the competent authority of a foreign state, the authorized body, in accordance with the provisions of an international treaty, ensures the fulfillment of tax obligations by a resident in the manner prescribed by this Code. At the request of the authorized body, a resident taxpayer transfers the tax amount to the account of the competent authority of the foreign state, specified in its request for assistance in collecting taxes, sent in accordance with the provisions of the international treaty.

4. The authorized body shall consider requests of a competent authority of a foreign state on the principles of reciprocity.

5. The provisions of this article shall be applied within the limitation period established by Article 48 of this Code, unless otherwise specified by an international treaty.
SECTION 20. SPECIAL TAX REGIMES
Chapter 76. GENERAL PROVISIONS