Article 221 of the Tax Code – The procedure for mutual approval.
Previous version: A resident or a citizen of the Republic of Kazakhstan has the right to apply to the authorized body with an application for conducting a procedure of mutual approval with the competent authority of a foreign state with which the Republic of Kazakhstan has concluded an international agreement:
Current version: A person has the right to apply to the authorized body with an application for conducting a procedure of mutual approval with the competent authority of a foreign state with which the Republic of Kazakhstan has concluded an international agreement:
Justification: Bringing into line with the Multilateral Convention on the Implementation of Measures Related to Tax Agreements in order to counteract the Erosion of the Tax base and the withdrawal of Profits from Taxation (MLI) (Article 16). According to the MLI regulation, any person (resident of the Republic of Kazakhstan, citizen of the Republic of Kazakhstan and non-resident) has the right to apply to the authorized body with an application for conducting a mutual approval procedure.
Article 666 of the Tax Code - The procedure for applying an international treaty with respect to the full exemption from taxation of non-resident income received from sources in the Republic of Kazakhstan.
Previous version. The procedure for applying the provisions of an international treaty established by this article applies to the income of a non-resident provided for in Article 644 of the Tax Code, with the exception of the following income:
Current version. Unless otherwise established by an international treaty, the procedure for applying the provisions of an international treaty established by this article applies to the income of a non-resident provided for in Article 644 of the Tax Code, with the exception of the following income:
Justification. This article applies taking into account the provisions of the Multilateral Convention on the Implementation of Measures Related to Tax Agreements in order to counteract the Erosion of the Tax base and the withdrawal of Profits from Taxation (MLI), i.e.:
- if there are restrictions on the MLI, then the MD benefit is not applicable;
Article 675 of the Tax Code - Requirements for a document confirming the residence of a non-resident.
Previous version. The signature of the official and the seal of the competent authority confirming the residence of a non-resident and the signature and seal of a foreign notary must be legalized (Legalization was carried out on paper).
Current version. The signature of the official and the seal of the competent authority confirming the residence of a non-resident and the signature and seal of a foreign notary must be legalized. (Legalization can be carried out electronically by placing a document legalizing the signature of an official and the seal of the competent authority on the Internet resource of the state body that performs legalization; the Internet resource of another state organization or public notary chamber that collects (stores) electronic apostilles of a foreign state).
Justification:
Many states with which the Republic of Kazakhstan has concluded bilateral conventions have switched to affixing an electronic apostille.