Please view Presentation informing about the specific features of calculating corporate income tax (CIT) and value-added tax (VAT) for non-residents in the RoK. The Presentation covers the following issues:
- what types of income paid by a Kazakhstan’s company to a non-resident legal entity are treated as income subject to CIT at the source of payment;
- procedure for calculating CIT at the source of payment: rates and deadlines;
- offset of non-resident VAT: how it is presented in Form 300.05;
- specific features of international taxation of legal entities and individuals – non-residents;
- algorithm for determining VAT for non-residents.
Authors – Zhuldyz Kalieva and Doszhan Yegemkulov, Assistants of the Audit Department, MinTax Audit LLP.
