In accordance with paragraph 2 of Article 218 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” dated December 25, 2017, No. 120-VI (hereinafter – the Tax Code), in order to confirm tax residency in the Republic of Kazakhstan for the purpose of applying an international treaty, as well as for other purposes, a person shall submit a tax application for confirmation of residency to the tax authority that is higher in hierarchy than the tax authority in which such person is registered at the place of location, stay (residence), unless otherwise provided in this paragraph.
At the same time, in accordance with the Rules for the Provision of the Public Service “Confirmation of Residency of the Republic of Kazakhstan,” approved by Order No. 665 of the Acting Minister of Finance dated July 10, 2020, the public service “Confirmation of Tax Residency of the Republic of Kazakhstan” is provided to individuals and legal entities through the Non-Commercial Joint Stock Company “Government for Citizens” and/or through the Taxpayer's Cabinet of the Information System for Tax Administration (ISNA).
To receive this public service, applicants must submit documents in accordance with Article 218 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget (Tax Code)” dated December 25, 2017.
1) a resident foreign legal entity on the grounds that its place of effective management is in the Republic of Kazakhstan - a notarized copy of the document confirming the existence in the Republic of Kazakhstan of the place of effective management (the location of the actual management body) of the legal entity (the minutes of the general meeting of the board of directors or a similar body with indication of the place of its holding or other documents confirming the place of basic management and (or) control, as well as that of adopting strategic commercial decisions necessary for conducting the entrepreneurial activity of a legal entity);
2) a citizen of the Republic of Kazakhstan that is a resident - a copy of the identity card or passport of the Republic of Kazakhstan;
3) a foreigner and stateless person that are residents - notarized copies of:
a foreign passport or a certificate of identity of a stateless person;
a residence permit of the Republic of Kazakhstan (if any);
a document confirming the period of stay in the Republic of Kazakhstan (visa or other documents);
4) a foreign national or a stateless person who is an investment resident of the ASTANA International Financial Center:
a notarized copy of a foreign passport or a stateless person’s ID;
a notarized copy of a document confirming the period of stay in the Republic of Kazakhstan (visa or other documents);
a copy of the document confirming the payment of the fee for issuance of the document confirming residency;
confirmation letter issued by the Administration of the ASTANA International Financial Center for the relevant period, in the form established by the act of the ASTANA International Financial Center, on the implementation of investments in accordance with the investment tax residency program of the ASTANA International Financial Center;
confirmation letter issued by the internal affairs body stating that the foreign national or stateless person is not a person whose citizenship of the Republic of Kazakhstan was terminated during the last twenty years preceding the initial application for participation in the investment tax residency program of the ASTANA International Financial Center. For the purposes of this paragraph, a letter of confirmation issued by an internal affairs body must contain information about a foreign passport of a foreign national or an ID of a stateless person.
If the document confirming residency was issued upon initial application, then in submitting a tax application for acknowledgement of residency, the letter of confirmation issued by the internal affairs body is not required.
A document confirming residency shall be issued for the calendar year in which the fee for issuing a document confirming residence was paid.
1) issues to the person a document confirming his/her residency in the form approved by the authorized body or confirms his/her residency in the form established by the competent authority of a foreign state.
In case of issuing a document confirming residency in the form of an electronic document, the date of issuance is that of publishing such a document on the Internet resource of the authorized body;
2) makes a well-reasoned decision to refuse to confirm the residency of a person.
Grounds for refusal to confirm residency to a person are:
non-compliance with the conditions established by Article 217 of this Code;
non-compliance of the period indicated in the application for confirmation of residence of the investment resident of the ASTANA International Financial Center with the period for which the fee for issuing a document confirming residence was paid.