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

Article 222. Payers

1. Corporate income tax payers are resident legal entities of the Republic of Kazakhstan, except for state institutions and state secondary education institutions, as well as non-resident legal entities that operate in the Republic of Kazakhstan through a permanent establishment or receive income from sources in the Republic of Kazakhstan.

2. Legal entities that apply special tax regimes for small businesses, retail tax, calculate and pay corporate income tax on the incomes taxed under these regimes, in accordance with Section 20 of this Code.

Legal entities applying a special tax regime for producers of agricultural products and agricultural cooperatives shall calculate corporate income tax and advance payments thereof on income taxed under this regime, with account of the features established by Section 20 of this Code.

3. Was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017.

Footnote. Article 222 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).



Article 223. Taxable items

Items to be imposed with corporate income tax are:

1) taxable income;

2) income taxed at the source of payment;

3) net income of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment;

4) taxable income of controlled foreign companies and permanent establishments of controlled foreign companies, except for those registered in states with preferential taxation;

5) taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in states with preferential taxation.

Footnote. Article 223 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2020).

Chapter 28. TAXABLE INCOME