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

Article 216. Basic principles of taxation of residents and non-residents

1. Taxes on income from sources in the Republic of Kazakhstan and outside it shall be paid by a resident of the Republic of Kazakhstan in the Republic of Kazakhstan, in accordance with the provisions of this Code.

2. A non-resident shall pay taxes on income from sources in the Republic of Kazakhstan in the Republic of Kazakhstan, in accordance with the provisions of this Code.

A non-resident carrying out entrepreneurial activity in the Republic of Kazakhstan through a permanent establishment shall also pay taxes on income from sources outside the Republic of Kazakhstan related to the activity of such a permanent establishment, in accordance with the provisions of this Code, in Kazakhstan.

3. Residents and non-residents also pay other taxes and payments to the budget in the Republic of Kazakhstan, as well as social welfare payments if such obligations arise.
Article 217. Residents

1. For the purposes of this Code, a resident of the Republic of Kazakhstan is:

1) an individual:

permanently residing in the Republic of Kazakhstan;

residing in the Republic of Kazakhstan not permanently, but whose center of vital interests is in the Republic of Kazakhstan;

2) a legal entity:

set up in accordance with the legislation of the Republic of Kazakhstan;

set up in accordance with the legislation of a foreign state, whose place of effective management (the location of the actual management body) is in the Republic of Kazakhstan.

The place of a meeting of the actual body (the board of directors or a similar body) exercising basic management and (or) control and adopting strategic commercial decisions necessary for conducting the entrepreneurial activity of a legal entity is recognized as the place of effective management (the location of the actual management body).

2. Unless otherwise established by paragraph 2-1 of this article, an individual is recognized as permanently residing in the Republic of Kazakhstan for the current taxable period, if he stays in the Republic of Kazakhstan for at least one hundred and eighty-three calendar days (including the days of arrival and departure) in any consecutive twelve-month period ending in the current taxable period.

2-1. An individual who is an investment resident of the ASTANA International Financial Center is recognized as permanently residing in the Republic of Kazakhstan for the current taxable period if he stays in the Republic of Kazakhstan for at least ninety calendar days (including the days of arrival and departure) in any consecutive twelve-month period ending in the current taxable period. For the purposes of this article, an individual must comply with the conditions established by the Constitutional Law of the Republic of Kazakhstan On ASTANA International Financial Center.

3. The center of vital interests of an individual is recognized to be in the Republic of Kazakhstan provided all of the following requirements are met:

1) an individual has the citizenship of the Republic of Kazakhstan or a residence permit of the Republic of Kazakhstan;

2) an individual’s spouse and (or) close relatives reside in the Republic of Kazakhstan;

3) the existence of real estate in the Republic of Kazakhstan belonging to an individual and (or) his/her spouse and (or) his/her close relatives on the basis of the right of ownership or on other grounds, where an individual and (or) his/her spouse and (or) his/her close relatives can live at any time.

4. An individual that is a citizen of the Republic of Kazakhstan, as well as an individual who has applied for citizenship of the Republic of Kazakhstan or for permission to reside permanently in the Republic of Kazakhstan without conferment of citizenship of the Republic of Kazakhstan, is recognized as a resident individual, regardless of the period of his/her residence in the Republic of Kazakhstan and any other criteria provided for in this article, who is:

1) seconded abroad by government authorities, including employees of diplomatic, consular offices, international organizations, as well as family members of the said individuals;

2) a crew member of a vehicle belonging to a legal entity or a citizen of the Republic of Kazakhstan carrying out regular international transportation;

3) a serviceman and civilian personnel of military units or military formations of the Republic of Kazakhstan stationed outside the Republic of Kazakhstan;

4) working at a facility outside the Republic of Kazakhstan that is the property of the Republic of Kazakhstan or of entities of the Republic of Kazakhstan (also under concession agreements);

5) outside the Republic of Kazakhstan for the purpose of training, including probation or internship, medical treatment or health-improving and preventive care procedures, during the training period, including probation or internship, during medical treatment or health-improving and preventive care procedures;

6) a teacher and (or) a scientific worker who are outside the Republic of Kazakhstan for the purpose of teaching, consulting or performing scientific research, during the period of rendering (performance) of the specified services (works).

Footnote. Article 217 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).