contents

Introduction

1 THEORETICAL ASPECTS OF FISCAL POLICY: TAXATION

1.1 Fiscal policy

1.2 Taxation

1.2.1 MAJOR TAXES and DUTIES

2 Features of Residents and Nonresidents taxation

2.1. Features of Resident

2.2 Permanent establishment of a nonresident

2.3 Nonresidents’ income from sources in the Republic of Kazakhstan

2.4 Procedure for the taxation of the income earned by nonresident legal entities doing business without creating a permanent establishment in the Republic of Kazakhstan

2.4.1 Procedure and deadlines for the payment of income tax at the source of payment

2.4.2 Provisions specific to the calculation and payment of income tax on

capital gains from the realization of securities

2.5 Procedure for the taxation of the income earned by nonresident legal entities doing business through a permanent establishment

2.5.1 Procedure for taxation of the net income of a nonresident legal entity from doing business through a permanent establishment

2.5.2 Procedure for taxation of the income of a nonresident legal entity in certain cases

2.6 Procedure for the taxation of the income of income of nonresident individual

2.6.1 Procedure for calculation and payment of the income tax on a nonresident individual whose activities lead to the creation of a permanent establishment

2.6.2 Procedure for the taxation of a nonresident individual’s income in certain cases

2.6.3 Procedure and deadlines for prepayment of the individual income tax

2.6.4 Statement of anticipated individual income tax and individual income tax return

2.7 Special provisions regarding international agreements

2.7.1 Proportional distribution of expenses method

2.7.2 Direct deduction of expenses method

2.7.3 Procedure for payment of the income tax on income earned by nonresidents from activity in the Republic of Kazakhstan not leading to the creation of a permanent establishment

2.7.4 Procedure for the application of an international agreement with respect to taxation of income from providing transportation services in international shipping

2.7.5 Procedure for the application of an international agreement with regard to the taxation of dividends, interest, and royalties

2.7.6 Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment

2.7.7 Procedure for the application of an international agreement with regard to the taxation of other income from sources in the Republic of Kazakhstan

2.7.8 General requirements for the filing of a request to apply the provisions of an international agreement

Conclusion

Appendix A

Appendix B

THE LIST of USED SOURCES

Introduction

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