Non-Resident Taxation and Foreign Trade in Kazakhstan
One of our core areas. We help Kazakhstan companies pay the right taxes on deals with foreign partners, and help foreign companies operate in Kazakhstan without additional assessments.
- ACCA DipIFR (IFRS)
- Certified tax consultant (KZ)
- Professional accountant (KZ)
- 20+ years of practice
Taxes on payments to non-residents
- Calculating and withholding corporate income tax at source on non-resident income
- VAT for non-residents on purchased works and services
- Applying tax residency certificates and double tax treaties
- Assessing permanent establishment risk
- Tax agent reporting
Foreign trade
- Accounting for imports and exports, including within the EAEU
- Indirect taxes on imports from EAEU countries (import declaration)
- Foreign currency transactions and exchange differences
- Reviewing foreign trade contracts before signing
Why it matters
Errors in non-resident taxation are one of the most common reasons for additional assessments in tax audits. We analyse a deal before the contract is signed, so its tax consequences are clear in advance.
What does a tax residency certificate give?
Where a tax treaty applies, it allows a reduced rate or exemption from withholding tax. It must be obtained and applied correctly and on time.
Do you work with foreign companies?
Yes. We support branches, representative offices and LLPs with foreign shareholders, and consult in Russian, Kazakh, English and Turkish.
Can you review a contract before it is signed?
Yes, this is one of our services: we analyse the tax consequences and risks of a deal before the contract is concluded.
Free diagnostic of your accounting
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