Payers: Individuals who have objects of taxation; there are some special provisions for nonresident individuals.
Objects of taxation:
Income taxed at the source of payment;
Income not taxed at the source of payment.
Tax rates: from 5 to 20 per cent depending on gross annual income.
Value-added tax -
Payers:
Following persons who have registered for the value-added tax in the Republic of Kazakhstan: individual entrepreneurs, legal entities, with the exception of government institutions, nonresident doing business in the Republic of Kazakhstan through a permanent establishment;
Structural subdivisions of the legal entity recognized as independent payers of the value-added tax;
Payers of the value-added tax on imported goods are persons who import these goods onto the territory of the Republic of Kazakhstan in accordance with the customs legislation of the Republic of Kazakhstan.
