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.

To get familiarized with the presentation

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