of July 9, 2004 No. NK-UMN-09-4-16/5646
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter of closed joint stock company, concerning the taxation of the income of nonresidents, reports the following.
According to the letter and the provided materials of closed joint stock company, being one of the coordinating bodies for ensuring activities of the Congress of World and Traditional-national religions performs payments of one-time nature to nonresidents for the organization of charter flights for Cairo-Astana-Almaty-Baku-Cairo routes, Rome-Almaty-Astana-Rome and information covering of this Congress on television channel and the CNN Website (resident of the USA) which consists in provision of broadcasting time for hire of roller and to development and placement on the CNN Website of the micro website of the Congress of World and Traditional-national religions.
1. According to subitem 13) Art. 178 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) the income from rendering transport services in international carriages, one of the parties of which is the Republic of Kazakhstan, are the income from sources in the Republic of Kazakhstan and according to Art. 179 of the Tax code are subject to the taxation at payment source in the Republic of Kazakhstan.
Thus, the income of the nonresident from rendering transport services in international carriages along routes Cairo-Astana, Almaty-Baku, Rome-Almaty, Astana-Rome is the income from sources in the Republic of Kazakhstan and is subject to the taxation in the Republic of Kazakhstan.
If the nonresident renders transport services in the Republic of Kazakhstan along routes Astana-Almaty, Almaty-Astana, that the income from such services is the income from sources in the Republic of Kazakhstan according to subitem 1) of Art. 178 of the Tax code and is subject to the taxation in the Republic of Kazakhstan.
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