Refund of income tax, charged from payment source

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Recipients
Legal entities
Individuals
Cost of the service

Free of charge

Terms of the service delivery

According to the public service standard 

 

Full name of service
Refund of income tax, charged from payment source

How to get the service in a state agency 

  1. 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.

  1. Copies of contracts for implementation of works, rendering of services of other purposes. 
  2. Documents confirming the residency of non-resident.
  3. Copies of bookkeeping documents confirming the sum of incomes and withholding (paid) taxes. 
  4. 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.  
  5. 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:

  1. 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.