Approaching deadline for submitting a copy of the non-resident’s certificate of tax residency

We would like to remind you that April 6, 2026, is the deadline for submitting to the local tax authority a copy of the document confirming the tax residency of the non-resident.

In accordance with Art. 666 and 667 of the Tax Code of the Republic of Kazakhstan (“Kazakhstan”) dated December 25, 2017 (“Tax Code”), when paying income to a non-resident or deducting accrued but unpaid income of a non-resident, the tax agent has a right to apply a withholding tax exemption or reduced withholding tax rate, provided certain conditions are met. In particular, the non-resident should provide the tax agent with a document confirming the non-resident’s tax residency.

According to Art. 666 para. 7 and Art. 667 para. 3 of the Tax Code, the tax agent should submit to the local tax authority a copy of the document confirming the residency of the non-resident (the ultimate (beneficial) owner of the income) no later than five calendar days after the deadline for filing withholding tax reporting for the fourth quarter.

Requirements for a document confirming the residency of a non-resident are specified in Art. 675 of the Tax Code.

We hope you find this information useful.

We will be glad to meet with you to discuss any additional issues, as well as the most relevant updates in Kazakhstan’s tax legislation and their impact on your business.