{"id":51120,"date":"2026-04-08T14:42:04","date_gmt":"2026-04-08T11:42:04","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=51120"},"modified":"2026-04-08T14:42:04","modified_gmt":"2026-04-08T11:42:04","slug":"non-resident-income-tax-treaty-kz","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/non-resident-income-tax-treaty-kz\/","title":{"rendered":"Payment of Income to a Non-Resident: Application of Double Tax Treaty Provisions"},"content":{"rendered":"<h2><strong>Payment of Income to a Non-Resident: Application of Double Tax Treaty Provisions<\/strong><\/h2>\n<p><strong>\u00a0<\/strong><\/p>\n<p>The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has clarified the procedure for applying the provisions of double taxation avoidance agreements when paying income to non-residents.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>General rules for applying international treaties<\/strong><\/h3>\n<p>According to paragraph 2 of Article 698 of the Tax Code of the Republic of Kazakhstan, the provisions of international treaties are applied in accordance with:<\/p>\n<ul>\n<li>the Tax Code of the Republic of Kazakhstan<\/li>\n<li>the relevant international treaty<\/li>\n<\/ul>\n<p>This means that when paying income to a non-resident, a tax agent must take into account both domestic legislation and international agreements.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>When tax benefits can be applied<\/strong><\/h3>\n<p>The procedure for applying tax exemptions or reduced tax rates depends on the type of income and is regulated by Articles 705\u2013707 and 712\u2013714 of the Tax Code.<\/p>\n<p>Important: a tax agent has the right to independently apply the provisions of an international treaty if all required conditions are met.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Key condition \u2014 confirmation of residency<\/strong><\/h3>\n<p>One of the mandatory conditions for applying tax benefits is the provision of a document confirming the non-resident\u2019s tax residency. This document must comply with the requirements of Article 702 of the Tax Code.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Document Submission Deadlines<\/strong><\/h3>\n<p>According to paragraph 3 of Article 705 of the Tax Code, the residency certificate must be submitted no later than one of the following dates (whichever comes first):<\/p>\n<ol>\n<li>By March 31 of the year following the tax period in which: income was paid to the non-resident, or unpaid income was deducted<\/li>\n<li>No later than 5 working days before the completion of a tax audit related to withholding tax obligations<\/li>\n<\/ol>\n<p>Failure to meet these deadlines may result in the inability to apply treaty benefits.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Apostille instead of legalization<\/strong><\/h3>\n<p>If the non-resident\u2019s country is a party to the Hague Convention of October 5, 1961, consular legalization is not required and may be replaced with an apostille.<\/p>\n<p>According to Article 5 of the Convention, an apostille certifies: the authenticity of the signature, the capacity of the person who signed the document, the authenticity of the seal or stamp.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Summary<\/strong><\/h3>\n<p>The application of international treaties when paying income to non-residents is possible only if the following conditions are met:<\/p>\n<ul>\n<li>existence of a valid international treaty<\/li>\n<li>correct classification of income<\/li>\n<li>timely submission of the residency certificate<\/li>\n<li>compliance of the document with Tax Code requirements<\/li>\n<\/ul>\n<p>Tax agents must strictly comply with these requirements to avoid tax risks and additional assessments.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Accounting and Tax Services by FChain<\/strong><\/h3>\n<p>Focus on growing your business \u2014 leave accounting and tax matters to FChain professionals.<\/p>\n<p>We take full responsibility for your accounting and tax functions, ensuring complete control and compliance:<\/p>\n<ul>\n<li>restoration of accounting records and alignment with regulatory requirements<\/li>\n<li>accurate and timely payroll calculation<\/li>\n<li>transparency of financial data and confidence in every figure<\/li>\n<\/ul>\n<p>With FChain, you get more than just services \u2014 you gain a reliable partner focused on delivering results.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"https:\/\/kz.f-chain.com\/en\/feautured-post\/vat-offset-eiis-kazakhstan-2026\/\">VAT Input Offset: New Functionality from 2026<\/a><\/strong><\/p>\n<p style=\"text-align: right;\"><em>Prepared by: Moldir Mukhtar<\/em><\/p>\n<p style=\"text-align: right;\"><em>Business Development Specialist<\/em><\/p>\n<p style=\"text-align: right;\"><em>FChain Kazakhstan<\/em><\/p>\n<p style=\"text-align: center;\"><strong>\ud83d\udce9<\/strong><strong> almaty@f-chain.com<br \/>\n<\/strong><strong>\ud83d\udcf1<\/strong><strong> WhatsApp: +7 771 214 1820<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Payment of Income to a Non-Resident: Application of Double Tax Treaty Provisions \u00a0 The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has clarified the procedure for applying the provisions of double taxation avoidance agreements when paying income to non-residents. &nbsp; General rules for applying international treaties According to paragraph<\/p>\n","protected":false},"author":6,"featured_media":51121,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-51120","post","type-post","status-publish","format-standard","hentry","category-feautured-post","category-news-ribbon"],"acf":[],"_links":{"self":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/comments?post=51120"}],"version-history":[{"count":1,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51120\/revisions"}],"predecessor-version":[{"id":51124,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51120\/revisions\/51124"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/51121"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=51120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=51120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=51120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}