LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 6, 2004 No. NK-UMN-09-4-21/1759

Relatively about application of international treaties on avoidance of double taxation concerning the taxation of separate income types of the nonresidents received from sources in the Republic of Kazakhstan

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in connection with the arising questions concerning procedure for application of international treaties on avoidance of double taxation concerning the taxation of separate income types of the nonresidents received from sources in the Republic of Kazakhstan, stipulated in Clause 200 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code), reports the following.

According to changes and additions made to article 200 of the Tax Code, which became effective on January 1, 2004 the tax agent has the right at the time of payment of the income to the nonresident to apply the corresponding international treaty without submission of the statement by the nonresident on its application based on the document submitted by the nonresident confirming residence if such nonresident is final receiver of the income and has the right to application of such international treaty.

The procedure for application of international treaties established by this Article extends concerning the taxation of the following income types of the nonresident received from sources in the Republic of Kazakhstan:

1) dividends;

2) remunerations (percent);

3) royalty;

4) trust management and custodial servicing commissions;

5) the income from rendering the services only outside the Republic of Kazakhstan specified in the subitem 2) of article 178 of this Code, not connected with contracts (projects) on which works are performed by this nonresident in the territory of the Republic of Kazakhstan;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info