Tax rate by region Kazakhstan

The registration process for electronic service providers is simplified. It only requires sending a confirmation letter by post to the tax authority with the following details:

– The complete name of the foreign company;
– The tax registration number (or its equivalent), if such a number exists in the country where the company is incorporated or where the non-resident resides;
– State registration numbers (or their equivalent) in the country of incorporation of a non-resident or the country of residence of a non-resident;
– Banking information from which the value-added tax will be paid when conducting electronic commerce in goods, providing services in electronic form to individuals;
– Postal details (official email address, address of the location in the country of incorporation or the country of residence of a non-resident).

– Electronic books, pictures, films, and videos, whether purchased as a copy from Shopify or accessed through a service (like Amazon Prime). In tax documents, these items are categorized as “Audio, visual or audiovisual products”.
– Music that can be downloaded or streamed, whether it’s buying an MP3 or using music services.
– Software based in the cloud and as-a-Service products (such as SaaS, PaaS, IaaS).
– Websites, services for hosting sites, and providers of Internet services.
– Online advertisements and affiliate marketing.

The Code of Administrative Offences stipulates administrative fines for breaches of tax laws, which include:

– Under-reporting of taxes — a penalty ranging from 20% to 80% of the under-reported sum;
– Neglecting to withhold taxes — a penalty between 20% and 50% of the tax that was not withheld.
Interest is levied on overdue tax payments at a rate equivalent to 1.25 times the base rate of the National Bank (currently at 9%) for each day of delay.

Generally, a person is considered to have committed the crime of tax evasion when the unpaid tax surpasses 50,000 MCI (around $354,000 in 2021). Tax evasion also encompasses the failure to file a declaration. The Criminal Code allows individuals who have committed a tax violation to be absolved from criminal liability if they willingly pay the taxes and other amounts owed to the budget and admit their fault.