Can the Provisions of an International Treaty Be Applied on the Basis of a Certificate of Residence Issued Electronically by the Federal Tax Service of the Russian Federation?

A tax agent has the right to apply the provisions of an international treaty on the basis of an electronic document confirming the residence of a non-resident, provided that such document is available on the official internet resource of the competent authority of a foreign state.

In accordance with paragraphs 3 and 4 of Article 666 of the Tax Code of the Republic of Kazakhstan, a tax agent has the right to independently apply an exemption from taxation when paying income to a non-resident or when deducting accrued but unpaid income of a non-resident.

This right may be exercised subject to the following conditions:

the non-resident is the final, i.e. beneficial, recipient of the income;
the non-resident is a resident of a country with which the Republic of Kazakhstan has concluded an international treaty;
the non-resident has provided the tax agent with a document confirming its residence.

The final, or beneficial, recipient of income means a person who has the right to own, use and dispose of the income and is not an intermediary in respect of such income, including an agent or nominee holder.

An international treaty may be applied provided that the non-resident has submitted to the tax agent a document confirming its residence.

Such document must be submitted no later than the earlier of the following dates:

March 31 of the year following the tax period in which the income was paid to the non-resident or the accrued but unpaid income of the non-resident was deducted;
No later than five business days before completion of the tax audit concerning the fulfilment of the tax obligation for income tax withheld at the source of payment for the tax period in which the income was paid to the non-resident. The audit completion date is determined in accordance with the audit order.

According to Article 675 of the Tax Code, a document confirming the residence of a non-resident is an official document confirming that the non-resident receiving the income is a resident of a state with which the Republic of Kazakhstan has concluded an international treaty.

Such document may be provided in one of the following forms:

the original certified by the competent authority of the foreign state of which the non-resident is a resident;
a notarized copy of the original document;
a paper copy of an electronic document confirming the residence of the non-resident that is available on the official internet resource of the competent authority of the foreign state.

In the cases established by law, the signature of an official and the seal of the competent authority or of a foreign notary must be legalized in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

At the same time, legalization is not required if:

the document confirming the residence of the non-resident is available on the official internet resource of the competent authority of the foreign state;
another procedure for certifying the authenticity of the signature and seal is provided for by an international treaty of the Republic of Kazakhstan;
another procedure has been established between the authorized body and the competent authority of the foreign state within the framework of a mutual agreement procedure;
another procedure is provided for by a decision of a body of the Eurasian Economic Union.

A non-resident is recognized as a resident of the relevant state for the period specified in the document confirming residence.

If the residence period is not specified in the document, the non-resident is recognized as a resident of that state during the calendar year in which the document was issued or made available on the official internet resource of the competent authority of the foreign state.

According to information from the Federal Tax Service of the Russian Federation, since January 16, 2018, the official website of the Federal Tax Service of the Russian Federation has provided the electronic service “Confirmation of the Status of a Tax Resident of the Russian Federation.”

This service makes it possible to obtain a document confirming the status of a tax resident of the Russian Federation in electronic form. In addition, through a special section of the service, any user can verify the authenticity of the issued certificate without registration or authentication.

Thus, a tax agent has the right to apply the provisions of an international treaty on the basis of an electronic document confirming the residence of a non-resident, provided that such document is available on the official internet resource of the competent authority of the foreign state.

Дата публикации

09 сентября 2026