of February 27, 2009 No. HK-18-26/1719
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter of 22.01.2009 No. ND-07-06/809, concerning transfer of excessively paid amounts from code of budget classification 101104 "The corporate income tax from legal litsnerezident withheld at payment source, except for receipts from the organizations of oil sector" reports the following.
According to the Tax code the income tax at source of payment is kept by the tax agent at the time of payment of the income to the nonresident irrespective of form and the place of implementation of payment of the income. The obligation and responsibility on calculation, deduction and transfer of the income tax at payment source in the budget are assigned to person paying the income. Such person is recognized the tax agent.
Transfer of the amount of the corporate income tax is made by the tax agent in terms, stipulated in Clause 195 Tax codes, with representation of calculation for the corporate income tax withheld at payment source from the income of nonresidents in terms, stipulated in Clause 196 Tax codes, in tax authority in the place of registration accounting of the tax agent.
By Item 12 of article 217 of the Tax Code it is determined that in case of payment of the income tax in the budget and adoptions of the decision by tax authority for benefit of the nonresident the tax authority makes to the nonresident return of the income tax amount from the budget according to provisions of the international treaty according to the procedure, stipulated in Article 602 Tax codes, based on the statement of the nonresident assured by tax authority.
At the same time, according to Item 2 of article 599 of the Tax Code the amount of the income tax paid by the nonresident to the budget which is subject to return to this nonresident according to article 217 of the Tax Code is the amount of the tax which is excessively paid by the nonresident.
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