If an LLP in Kazakhstan acquires consulting services from a Russian company, the place of realization of such services is recognized as the territory of the Republic of Kazakhstan. The LLP needs to calculate VAT for the non-resident at a rate of 16 percent of the turnover amount for the acquisition of consulting services.
Income of a non-resident from providing consulting services outside the Republic of Kazakhstan is recognized as non-resident income from sources in the Republic of Kazakhstan and is taxed with corporate income tax at a rate of 20%.
Obligations to withhold CIT at the source of payment and submit the calculation under form 101.04 for CIT are assigned to the tax agent paying such income.