The seminar can be held online on the official International Business Academy platform. On completion of the training you will be given a link to the recording, which will be available for one month.
*dates are subject to additional confirmation
excluding VAT
* VAT of 16% will be added to the invoice
Part 1
Overview of tax obligations when paying income to non-residents of the Republic of Kazakhstan (legal entities and individuals)
The concept of residency — individuals and legal entities
A non-resident's income from sources in the Republic of Kazakhstan:
income from the non-resident's business activity
dividends
interest
capital gains
other income
Taxation of the income of legal entities
Procedure for calculating and withholding tax at source from the income of non-resident legal entities
Taxation of the income of individuals
Procedure for calculating and withholding tax at source from the income of non-resident individuals
Part 2
Procedure for applying international double taxation treaties with regard to the full exemption from taxation of a non-resident's income from sources in the Republic of Kazakhstan, and with regard to exemption from taxation or application of a reduced tax rate to a non-resident's income in the form of dividends, interest and (or) royalties from sources in the Republic of Kazakhstan
Requirements for the document confirming the non-resident's residency. VAT for an unregistered non-resident
VAT payable on works and services purchased from non-resident legal entities and individuals
Part 3
VAT for an unregistered non-resident
VAT payable on works and services purchased from non-resident legal entities and individuals
