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Income tax refund

Как получить услугу

Government for citizens

Individuals

Documents required for submission to "Government for Citizens" Public Corporation":

1. An application.
The application in two counterparts shall be submitted by the non-resident to the state revenue authority that is superior to the state revenue authority at the location of the tax agent.

2. Copies of contracts (agreements, contractual agreements) for work performance, services provision or for other purposes.

3. A document confirming the residency of a non-resident.

4. Copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid.

5. Copies of documents confirming the fact of services provision, work performance.

6. Under the work performed or services rendered by a non-resident on the territory of the Republic of Kazakhstan through employees or other personnel hired by the non-resident for such purposes – copies of documents certifying the identity of such individuals and documents confirming the duration of their stay on the territory of the Republic of Kazakhstan.

7. Additionally, if the application is submitted by a legal entity

Notary certified copies of constituent documents
or an extract from the trade register (shareholder register) or other similar document required by the legislation of the state in which the non-resident is registered, stating the founders (participants) and majority shareholders of the non-resident legal entity.

If a non-resident, in accordance with the requirements of the legislation of a foreign state, does not have constituent documents or an obligation to register in the trade register (register of shareholders) or another similar document stipulated by the legislation of the state in which the non-resident is registered, such non-resident shall submit to the tax agent:

a document (act) that served as the basis for the creation of a non-resident, the legal force of which is confirmed by the relevant authority of the foreign state in which such non-resident is registered,
or another document stating the organizational structure of the consolidated group in which the non-resident is a participant, reflecting the names of all its participants and their geographic location (names of the states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all participants of the consolidated group.

8. Additionally, if the application is submitted by an individual – a copy of an identity card.

When a non-resident submits an application for a refund of income tax on income received from shares that are the underlying asset of depositary receipts:

2. An account statement received from the central depository containing:

name or surname, first name, patronymic (if indicated in the identity card) of a non-resident;
information on the number and type of depositary receipts;
the name and details of the identity card of the non-resident (for an individual), the tax registration number in the country of incorporation of the non-resident or its equivalent (if available), the number and date of state registration of the non-resident (for a legal entity).

3. A decision of general meeting of shareholders of the issuer of shares that are an underlying asset of depositary receipts on the payment of dividends for a certain period, stating the amount of dividend per share and the date of drawing up a list of shareholders entitled to receive dividends.

4. Statements from foreign currency account on the received dividend amounts.

5. A document confirming the residency of a non-resident who is a final (actual) recipient (owner) of income from shares that are an underlying asset of depositary receipts.

When a non-resident submits an application for a refund of income tax on income received from capital gains:

1. Application.
The application shall be submitted by a non-resident in two counterparts to the state revenue authority that is superior to the state revenue authority at the location (residence, stay) of the tax agent.

2. Copies of contracts (agreements, contractual agreements) for work performance, services provision or for other purposes.

3. A document confirming the residency of a non-resident.

4. Copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid.

5. Under the work performed or services rendered by a non-resident on the territory of the Republic of Kazakhstan through employees or other personnel hired by the non-resident for such purposes – copies of documents certifying the identity of such individuals and documents confirming the duration of their stay on the territory of the Republic of Kazakhstan.

6. Additionally, if the application is submitted by a legal entity

Notary certified copies of constituent documents
or an extract from the trade register (shareholder register) or other similar document required by the legislation of the state in which the non-resident is registered, stating the founders (participants) and majority shareholders of the non-resident legal entity.

a document (act) that served as the basis for the creation of a non-resident, the legal force of which is confirmed by the relevant authority of the foreign state in which such non-resident is registered,
or another document stating organizational structure of the consolidated group in which the non-resident is a participant, reflecting the names of all its participants and their geographic location (names of the states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all the participants of the consolidated group.

7. Additionally, if the application is submitted by an individual – a copy of an identity card.

8. Copies of documents confirming the purchase and sale of shares, participation interests and other property, indicating the purchase and sale prices.

Government for citizens

Legal entities

Documents required for submission to "Government for Citizens" Public Corporation":

2. Copies of contracts (agreements, contractual agreements) for work performance, services provision or for other purposes.

3. A document confirming the residency of a non-resident.

4. Copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid.

5. Copies of documents confirming the fact of services provision, work performance.

7. Additionally, if the application is submitted by a legal entity

Notary certified copies of constituent documents
or an extract from the trade register (shareholder register) or other similar document required by the legislation of the state in which the non-resident is registered, stating the founders (participants) and majority shareholders of the non-resident legal entity.

a document (act) that served as the basis for the creation of a non-resident, the legal force of which is confirmed by the relevant authority of the foreign state in which such non-resident is registered,
or another document stating the organizational structure of the consolidated group in which the non-resident is a participant, reflecting the names of all its participants and their geographic location (names of the states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all participants of the consolidated group.

8. Additionally, if the application is submitted by an individual – a copy of an identity card.

When a non-resident submits an application for a refund of income tax on income received from shares that are the underlying asset of depositary receipts:

2. An account statement received from the central depository containing:

name or surname, first name, patronymic (if indicated in the identity card) of a non-resident;
information on the number and type of depositary receipts;
the name and details of the identity card of the non-resident (for an individual), the tax registration number in the country of incorporation of the non-resident or its equivalent (if available), the number and date of state registration of the non-resident (for a legal entity).

4. Statements from foreign currency account on the received dividend amounts.

5. A document confirming the residency of a non-resident who is a final (actual) recipient (owner) of income from shares that are an underlying asset of depositary receipts.

When a non-resident submits an application for a refund of income tax on income received from capital gains:

2. Copies of contracts (agreements, contractual agreements) for work performance, services provision or for other purposes.

3. A document confirming the residency of a non-resident.

4. Copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid.

6. Additionally, if the application is submitted by a legal entity

Notary certified copies of constituent documents
or an extract from the trade register (shareholder register) or other similar document required by the legislation of the state in which the non-resident is registered, stating the founders (participants) and majority shareholders of the non-resident legal entity.

a document (act) that served as the basis for the creation of a non-resident, the legal force of which is confirmed by the relevant authority of the foreign state in which such non-resident is registered,
or another document stating organizational structure of the consolidated group in which the non-resident is a participant, reflecting the names of all its participants and their geographic location (names of the states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all the participants of the consolidated group.

7. Additionally, if the application is submitted by an individual – a copy of an identity card.

8. Copies of documents confirming the purchase and sale of shares, participation interests and other property, indicating the purchase and sale prices.

Service provider

Individuals

Documents required for submission to service provider:

2. Copies of contracts (agreements, contractual agreements) for work performance, services provision or for other purposes.

3. A document confirming the residency of a non-resident.

4. Copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid.

5. Copies of documents confirming the fact of services provision, work performance.

7. Additionally, if the application is submitted by a legal entity

Notary certified copies of constituent documents
or an extract from the trade register (shareholder register) or other similar document required by the legislation of the state in which the non-resident is registered, stating the founders (participants) and majority shareholders of the non-resident legal entity.

a document (act) that served as the basis for the creation of a non-resident, the legal force of which is confirmed by the relevant authority of the foreign state in which such non-resident is registered,
or another document stating the organizational structure of the consolidated group in which the non-resident is a participant, reflecting the names of all its participants and their geographic location (names of the states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all participants of the consolidated group.

8. Additionally, if the application is submitted by an individual – a copy of an identity card.

When a non-resident submits an application for a refund of income tax on income received from shares that are the underlying asset of depositary receipts:

2. An account statement received from the central depository containing:

name or surname, first name, patronymic (if indicated in the identity card) of a non-resident;
information on the number and type of depositary receipts;
the name and details of the identity card of the non-resident (for an individual), the tax registration number in the country of incorporation of the non-resident or its equivalent (if available), the number and date of state registration of the non-resident (for a legal entity).

4. Statements from foreign currency account on the received dividend amounts.

5. A document confirming the residency of a non-resident who is a final (actual) recipient (owner) of income from shares that are an underlying asset of depositary receipts.

When a non-resident submits an application for a refund of income tax on income received from capital gains:

2. Copies of contracts (agreements, contractual agreements) for work performance, services provision or for other purposes.

3. A document confirming the residency of a non-resident.

4. Copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid.

6. Additionally, if the application is submitted by a legal entity

Notary certified copies of constituent documents
or an extract from the trade register (shareholder register) or other similar document required by the legislation of the state in which the non-resident is registered, stating the founders (participants) and majority shareholders of the non-resident legal entity.

a document (act) that served as the basis for the creation of a non-resident, the legal force of which is confirmed by the relevant authority of the foreign state in which such non-resident is registered,
or another document stating organizational structure of the consolidated group in which the non-resident is a participant, reflecting the names of all its participants and their geographic location (names of the states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all the participants of the consolidated group.

7. Additionally, if the application is submitted by an individual – a copy of an identity card.

8. Copies of documents confirming the purchase and sale of shares, participation interests and other property, indicating the purchase and sale prices.

Service provider

Legal entities

Documents required for submission to service provider:

2. Copies of contracts (agreements, contractual agreements) for work performance, services provision or for other purposes.

3. A document confirming the residency of a non-resident.

4. Copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid.

5. Copies of documents confirming the fact of services provision, work performance.

7. Additionally, if the application is submitted by a legal entity

Notary certified copies of constituent documents
or an extract from the trade register (shareholder register) or other similar document required by the legislation of the state in which the non-resident is registered, stating the founders (participants) and majority shareholders of the non-resident legal entity.

a document (act) that served as the basis for the creation of a non-resident, the legal force of which is confirmed by the relevant authority of the foreign state in which such non-resident is registered,
or another document stating the organizational structure of the consolidated group in which the non-resident is a participant, reflecting the names of all its participants and their geographic location (names of the states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all participants of the consolidated group.

8. Additionally, if the application is submitted by an individual – a copy of an identity card.

When a non-resident submits an application for a refund of income tax on income received from shares that are the underlying asset of depositary receipts:

2. An account statement received from the central depository containing:

name or surname, first name, patronymic (if indicated in the identity card) of a non-resident;
information on the number and type of depositary receipts;
the name and details of the identity card of the non-resident (for an individual), the tax registration number in the country of incorporation of the non-resident or its equivalent (if available), the number and date of state registration of the non-resident (for a legal entity).

4. Statements from foreign currency account on the received dividend amounts.

5. A document confirming the residency of a non-resident who is a final (actual) recipient (owner) of income from shares that are an underlying asset of depositary receipts.

When a non-resident submits an application for a refund of income tax on income received from capital gains:

2. Copies of contracts (agreements, contractual agreements) for work performance, services provision or for other purposes.

3. A document confirming the residency of a non-resident.

4. Copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid.

6. Additionally, if the application is submitted by a legal entity

Notary certified copies of constituent documents
or an extract from the trade register (shareholder register) or other similar document required by the legislation of the state in which the non-resident is registered, stating the founders (participants) and majority shareholders of the non-resident legal entity.

a document (act) that served as the basis for the creation of a non-resident, the legal force of which is confirmed by the relevant authority of the foreign state in which such non-resident is registered,
or another document stating organizational structure of the consolidated group in which the non-resident is a participant, reflecting the names of all its participants and their geographic location (names of the states (territories) where the participants of the consolidated group were created (established), and the state and tax registration numbers of all the participants of the consolidated group.

7. Additionally, if the application is submitted by an individual – a copy of an identity card.

8. Copies of documents confirming the purchase and sale of shares, participation interests and other property, indicating the purchase and sale prices.

Результат оказания услуги

1) decision on refund;
2) decision on rejection of refund;
3) a decision on rejected consideration of application.

Часто задаваемые вопросы

What can be the reasons for refusal to deliver a public servise?

1) in the case the service recipient (non-resident) files an application after the statute of limitations has expired, unless otherwise provided by an international treaty. In this case, the non-resident is not entitled to re-file the application;
2) the non-compliance of the residency certifying document with the requirements established by Article 702 of the Tax Code;
3) the failure of the service recipient (non-resident) to submit the documents specified in paragraphs 8 of this List;
4) the failure of the service recipient (non-resident) to comply with the provisions of paragraph 2 of Article 699 of the Tax Code;
5) when re-submitting an application for a previously reviewed (verified) period, based on the results of which the tax authority made a decision to reject an income tax refund from the budget on one of the following grounds:

the recognition as a permanent establishment (permanent place of business) of a non-resident in the Republic of Kazakhstan in accordance with Article 226 of the Tax Code;
withholding and transfer to the budget by a tax agent of income tax from the income of a non-resident received from sources in the Republic of Kazakhstan, at the expense of its own funds;

6) the non-occurrence of the cases specified in paragraph 1 of Article 699 of the Tax Code.

In the event of a rejection of the state revenue authority to consider an application on the grounds provided for in subparagraphs 2), 3) and 4) of paragraph 9 of Article 699 of the Tax Code, the non-resident has the right, within the limitation period, unless otherwise provided by an international treaty, to re-submit the application if he/she rectifies the violations committed.

Grounds for institution of an administrative procedure

appeal;
initiative of an administrative body or official.

General requirements for the appeal

The appeal submitted in hard copy or electronic form shall indicate:

Full name, IIN, postal address of a natural person, BIN of a legal entity;
name of administrative body, official to whom the appeal is submitted;
the essence of an appeal;
date of filing an appeal;
signature of the applicant or his representative;
other information provided for by legislation of the Republic of Kazakhstan.

If the administrative procedure is on a paid basis, the applicant must submit a document confirming the payment.

Receipt, registration, withdrawal and revoke of an appeal

! It is barred to reject the receipt of an appeal.

Once the appeal is submitted, the applicant is issued a receipt containing a unique number, indicating the date and time, last name and initials, and the position of the person who received the appeal.
In the case of non-compliance with the requirements established by Article 63 Code, the administrative body and the official shall indicate to the applicant the requirements the appeal does not comply with, and set a reasonable time limit for bringing it into compliance with the requirements.
Before a decision is made on the administrative case, the applicant may withdraw the appeal on the basis of his written application.

Referring the appeal to an authorized administrative body and official

An appeal received by an administrative body and official whose authority does not include the consideration of this appeal, within no later than 3 working days from the date of its receipt shall refer it to the authorized administrative body and official, with simultaneous notification of the participant in the administrative procedure.

Timeframe of administrative procedure that is under institution on the basis of an appeal

The timeframe of administrative procedure is 15 working days from the date of receipt of an appeal.

! The laws may set the other timeframe for consideration of appeals (For example, according to the Law “On Access to Information” a reply to a written enquiry is provided within fifteen calendar days from the date of receipt of the information by the owner).

The period of administrative procedure may be extended by a reasoned decision of the head of the administrative body for not more than 2 months, consistently the participant in the administrative procedure is notified within 3 working days from the date of extension.

Complaints procedure

A participant in the administrative procedure has the right to file a complaint the administrative action (inaction) related to the adoption of an administrative act.

If an administrative body and official within the timeframe has not adopted an administrative act or committed an administrative action, then commencing from the date of expiry it is considered that the administrative body and official rejected to adopt the administrative act or commit the administrative action.

The complaint is submitted to the administrative body and official whose administrative act and administrative action (inaction) is being appealed.

An appeal to the court is allowed after a pre-trial appeal. If the law provides for the possibility of going to court without the need to appeal to a higher authority, the administrative act, administrative action (inaction) of the administrative body and official is being disputed, along with the revoke, submit to the court a reasoned position of the head of the higher administrative body and official.

! The Administrative Procedure Code not always rules the procedure of complaint; the industry laws may contain statutes indicating the appeal of the decision in the court, without pre-trial appeal.

Deadline for filing a complaint

A complaint against an administrative act, administrative action (inaction) is submitted to the administrative body and official no later than 3 months from the day when the participant in the administrative procedure became aware of the adoption of the administrative act or the commitment of an administrative action (inaction).
If the deadline is missed for a good reason, at the request of the participant in the administrative procedure, it may be renewed by the body considering the complaint.
Missing the deadline for submitting the complaint is not a basis for rejection to receive the complaint by the body considering the complaint.

! Other laws may establish a special procedure and deadlines for appealing the decisions.

The period for consideration of the complaint is 20 working days from the date of receipt of the complaint.

! Other laws may establish a different period for appealing the decisions of administrative bodies.

Source: Administrative Procedural Code of Republic of Kazakhstan

Полное название

Reimbursement of income tax withheld from payment source

Получатели услуги

Individuals

Legal entities

Individuals

Legal entities

Стоимость услуги