Refund of income tax, charged from payment source
Free of charge
According to the public service standard
How to get the service in a state agency
- Tax statement.
The application is submitted by a non-resident in two copies to the state revenue authority, which is superior to the state revenue authority at the location (residence, stay) of the tax agent.
- Copies of contracts for implementation of works, rendering of services of other purposes.
- Documents confirming the residency of non-resident.
- Copies of bookkeeping documents confirming the sum of incomes and withholding (paid) taxes.
- Copies of identity documents of individuals- non-residents, who are servants or other stuff, employed by non resident for doing a job on the RK territory and documents confirming the terms of their stay on the RK territory - in case if work performance, service delivery by non-resident on the territory of the RK through the workers and other staff hired by the non-resident for such purposes.
- Notarized copies of constituent documents or extracts from the trade register (share register) or other similar document provided for by the legislation of the state in which the non-resident is registered, indicating the founders (participants) and majority shareholders of the non-resident legal entity - if the application is submitted by a legal entity.
If a non-resident does not have founding documents or registration obligations in a commercial register (share register) or other similar document stipulated by the legislation of the state in which a non-resident is registered, the non-resident represents the tax agent:
- A copy of an identity document - in case if an application is submitted by an individual.
When a non-resident submits an application for the return of income tax on income derived from shares that are the underlying asset of depositary receipts:
- tax statement.
The application is submitted by a non-resident in duplicate to the state revenue authority, which is superior to the state revenue authority at the location (residence, stay) of the tax agent.
- account statement received from the central depositary containing:
the name or surname, name, patronymic (if it is indicated in the identity document) of a non-resident;
information on the number and type of depositary receipts;
the name and details of the document certifying the identity of the non-resident (for an individual), the tax registration number in the country of incorporation of the non-resident or its equivalent (if any), the number and date of state registration of the non-resident (for a legal entity);
- the decision of the general meeting of shareholders of the issuer of shares, which are the underlying asset of depositary receipts, to pay dividends for a certain period, indicating the amount of dividends per share and the date of compiling a list of shareholders entitled to receive dividends;
- extracts from the currency account on the received dividend amounts;
- a document confirming the residence of a non-resident, who is the final (actual) recipient (owner) of income on shares, which is the underlying asset of depositary receipts.
If the above documents in this paragraph are written in a foreign language, the non-resident is obliged to attach their notarized translation in Kazakh or Russian.
Result of the service delivery
1) a decision on the refund of income tax withheld at the source of payment, in whole or in part;
2) refund of the amount of income tax from the budget;
3) a decision to refuse to refund income tax withheld at the source of payment;
4) a reasoned response from the service provider about the refusal to provide public services.