Procedure for confirming the residency of the Republic of Kazakhstan

The procedure for confirming the residency of the Republic of Kazakhstan is carried out in accordance with Article 218 of the Tax Code of the Republic of Kazakhstan:

1. If a resident carries out activities in a foreign state with which the Republic of Kazakhstan has concluded an international agreement, if the terms of the relevant international agreement are fulfilled, the resident has the right to apply the provisions of this international agreement in the specified state.
2. To confirm the residency of the Republic of Kazakhstan for the purposes of applying an international treaty, as well as for other purposes, a person shall submit to the tax authority that is superior to the tax authority in which such a person is registered at the place of location, stay (residence), a tax application for confirmation of residency, unless otherwise provided by this paragraph.

If a person is registered at the place of location, stay (residence) in a tax authority that reports vertically directly to the authorized body, the tax application for confirmation of residence is submitted to such a tax authority.

The following persons are required to submit the following documents to the tax authority with a tax application for proof of residency:

1) a foreign legal entity that is a resident on the basis that its place of effective management is located in the Republic of Kazakhstan, – a notarized copy of the document confirming the presence 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 indicating the place of its holding or other documents confirming the place of the main management and (or) control, as well as making strategic commercial decisions necessary for conducting business activities of the legal entity);

2) a citizen of the Republic of Kazakhstan who is a resident – a copy of the identity card or passport of the Republic of Kazakhstan;

3) a foreigner and a stateless person who are residents – notarized copies:

- a foreign passport or a certificate of a stateless person;

- residence permit in the Republic of Kazakhstan (if available);

- a document confirming the period of stay in the Republic of Kazakhstan (visa or other documents);

4) a foreigner or a stateless person who is an investment resident of the Astana International Financial Center:

- a notarized copy of a foreign passport or a certificate of a stateless person;

- a notarized copy of the 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 the issuance of a document confirming residency;

- a letter of confirmation issued by the Administration of the International Financial Center "Astana" for the relevant period, in the form established by the act of the International Financial Center "Astana", on the implementation of investments in accordance with the program of investment tax residency of the International Financial Center "Astana»;

- a letter of confirmation issued by the internal affairs body stating that a foreigner or a stateless person is not a person whose citizenship of the Republic of Kazakhstan has been terminated within the last twenty years preceding the initial application for participation in the investment tax residency program of the Astana International Financial Center. The confirmation letter issued by the internal affairs body must contain information about the foreign passport of the foreigner or the certificate of a stateless person.

In the case of issuing a document confirming residency at the initial application, the subsequent submission of a tax application for confirmation of residency does not require the provision of a confirmation letter issued by the internal affairs body.

The document confirming residency is issued for the calendar year in which the fee for issuing the document confirming residency is paid.

 

3. Based on the results of consideration of the tax application for confirmation of residency, the tax authority:

1) issue to a person a document confirming his / her residence in the form approved by the authorized body, or confirm his / her residence in the form established by the competent authority of a foreign state.

In the case of issuing a document confirming residency in the form of an electronic document, the date of issue is the date of posting such a document on the Internet resource of the authorized body;

2) makes a reasoned decision to refuse to confirm the person's residency.

The refusal to confirm the residence of a person is made in the following cases::

- non-compliance with the conditions established by Article 217 of the Tax Code;

- inconsistency of the period specified in the application for confirmation of the residency of the investment resident of the Astana International Financial Center, the period for which the fee for the issuance of the document confirming the residency was paid.

4. The residence of a person is confirmed for each calendar year specified in the tax application for confirmation of residence, within the limitation period established by Article 48 of the Tax Code.
5. In case of loss of a document confirming residency, the tax authority that issued such a document shall issue a duplicate within ten calendar days from the date of submission of the resident's application.

According to the Rules for the provision of the state service "Confirmation of residency of the Republic of Kazakhstan" (approved by the Order of the Acting Minister of Finance of July 10, 2020 No. 665), the tax authority within 3 (three) working days from the date of receipt of the tax application and the result of the state service sends to the State Corporation.