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

Article 360. Income of a resident migrant worker

1. Resident migrant workers, within a taxable period, make prepayments of individual income tax on income (to be) received under employment agreements, concluded in accordance with the labor legislation of the Republic of Kazakhstan, on the basis of a permit to a migrant worker.

2. Individual income tax prepayment is calculated as the amount of 2 monthly calculation indices, the size of which is established by the law on the national budget and effective as of January 1 of the relevant financial year, for each month of performance of works (rendering of services) of the relevant period specified by a resident migrant worker in his/her application for a permit (for extension of a permit) to a migrant worker.

3. A resident migrant worker prepays individual income tax at the place of stay, prior to the obtainment (extension) of a permit to a migrant worker.

4. Resident migrant workers calculate the amount of individual income tax at the end of a taxable period applying the rate, established by paragraph 1 of Article 320 of this Code, to the taxable amount of income.

5. The taxable amount of income is the amount of income (to be) received from the performance of works (rendering of services), reduced by the amount of one minimum wage, established by the law on the national budget and effective as of January 1 of the relevant financial year, calculated for each month of performance of works (rendering of services) of the relevant period specified in a permit to a migrant worker.

6. The amount of resident migrant worker’s prepayments to the state budget within a taxable period is applied against the payment of individual income tax calculated for a reporting taxable period.

7. If the amount of individual income tax prepayments within a taxable period exceeds the amount of individual income tax calculated for a reporting taxable period, the amount of such excess is not the amount of overpaid individual income tax and not subject to refund or offset.

8. If the amount of individual income tax prepayments within a taxable period is less than the amount of individual income tax calculated for a reporting taxable period, a resident migrant worker shall show the calculation of individual income tax in an individual income tax declaration and pay individual income tax according to the declaration, based on the results of the taxable period, at the place of stay, within ten calendar days of the deadline for submitting an individual income tax declaration.

An amenmend is provided in Article 361 by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).