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Article 713. Procedure for applying an international treaty on partial exemption from taxation of net income of a non-resident from activities in the Republic of Kazakhstan through a permanent institution tax code of the Republic of Kazakhstan
1.if a non-resident is a resident of a state that has concluded an international treaty, and such an international treaty provides for a procedure other than the procedure established by Article 689 of this code, he has the right to apply the reduced tax rate provided for by the international treaty to his net income from activities in the Republic of Kazakhstan through a permanent institution.
The reduced tax rate is applied when a non-resident has a document confirming his residency as of the date of submission of the corporate income tax return.
A non-resident submits a document confirming residency to the tax office at the place of residence of the permanent institution when filing a corporate income tax return.
2.a non-resident may not apply the provisions of an international treaty in the absence of a document confirming the non-resident's residency at the date of submission of the corporate income tax return.
At the same time, in case of accrual and payment of corporate income tax to the budget, the non-resident has the right to apply the provisions of the international treaty before the expiration of the limitation period for filing a claim, unless other deadlines are established by the international treaty, provided that the tax authority submits an additional declaration on corporate income tax and a document confirming the non-resident's residence.
Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr
President
Republic of Kazakhstan
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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.
Article 713. "I don't know," he said, " but I don't know."
Individuals and legal entities that sell crude oil and crude oil products for export are payers of rent tax on exports, which includes:
subsoil users within the framework of the contracts specified in Paragraph 1 of Article 722 of this code;
the volumes of exports of crude oil and gas condensate produced by subsoil users who are taxpayers equivalent to subsoil use are not included.
For the purposes of this section, crude oil and crude oil products are recognized as goods classified in additional position 2709 00 of the unified commodity nomenclature of foreign economic activity of the Eurasian Economic Union;
2) excluded by the law of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2021). Warning. Article 713 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2021); dated 21.12.2022 No. 165-VII (effective from 01.01.2023).
On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan
