Refund of income tax withheld at the source of payment

How to get a service at a government agency and "Government for Citizens" Public Corporation (required documents):

When a service recipient applies (resident of a country with which the Republic of Kazakhstan has concluded relevant international treaty (convention) to a service provider (in person or by mail) regarding avoidance of double taxation and prevention of tax evasion on income and capital (property):

1. Tax statement.

An 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 a tax agent.

2. Copies of contracts for the performance of works, provision of services or for other purposes.
3. A document confirming the residence of a non-resident.
4. Copies of accounting or other documents confirming the amounts of income received and taxes withheld (paid).
5. Copies of identity documents of individuals and documents confirming the terms of their stay in the territory of the Republic of Kazakhstan, in case of performance of works, provision of services by a non-resident in the territory of the Republic of Kazakhstan through employees or other personnel hired by a non-resident for such purposes. 
6. Notarized copies of constituent documents or extracts from the commercial register (register of shareholders) 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 - in case of submission of the application by the legal entity.

If in accordance with the requirements of the legislation of a foreign state a non-resident does not have constituent documents or an obligation to register in the commercial register (register of shareholders) or other similar document provided for by the legislation of the state in which the non-resident is registered, such a non-resident submits to the tax agent:

• A document (act) that served as the basis for the establishment of a non-resident, legal validity of which is confirmed by a relevant authority of the foreign state in which such a non-resident is registered, or another document indicating the organizational structure of the consolidated group to which the non-resident is a participant, reflecting the names of all its participants and their geographical location (names of states (territories), where the members of the consolidated group were created (established), and the state and tax registration numbers of all members of the consolidated group.

7. A copy of an ID document in case of submission of an application by an individual. 

When a non-resident submits an application for a refund of income tax on income received on shares that are the underlying asset of depositary receipts:

1. Tax statement.

An 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 a tax agent.

2. An account statement received from the central depository containing:

• full name (the way indicated in an ID document) of a non-resident;
• information on the number and type of depositary receipts;
• name and details of an ID document of a non-resident (for an individual), number of tax registration in the country of incorporation of a non-resident or its equivalent (if any), number and date of state registration of a non-resident (for a legal entity).

3. Decision of the general meeting of shareholders of the issuer of shares that are the basic asset of depositary receipts on the payment of dividends for a certain period, indicating the amount of the dividend per share and the date of drawing up the list of shareholders entitled to receive dividends;
4. Statements from the foreign currency account on the received amounts of dividends.
5. A document confirming residence of a non-resident who is the final (actual) recipient (owner) of income on shares that are the underlying asset of depositary receipts.

If documents specified in this paragraph are drawn up in a foreign language, a non-resident is obliged to attach a notarized translation in Kazakh or Russian.