Briefly
According to the recent amendments made to the tax legislation of Kazakhstan, tax non residents, as well as founders (participants) of non profit organizations and shareholders are exempt from participating in the Universal filing campaign.
In detail
According to the recent changes in the Kazakhstan tax legislation, in effect from July 13, 2024, tax non residents, as well as founders (participants) of non profit organizations and shareholders, are exempt from the mandatory submission of the Declaration of Assets and Liabilities (form 250.00) as a part of the Universal filing campaign.
We would like to remind you that according to the tax legislation of the Republic of Kazakhstan, tax non residents are individuals who do not meet the criteria for the tax residency.
The main tax residency criteria include:
- staying in Kazakhstan for more than 183 days in any consecutive twelve month period;
- having a center of vital interests in Kazakhstan.
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We would be pleased to discuss with you the above information and how it impacts your personal tax position.
If you are interested in additional information, please contact PwC specialists working as part of a group serving your company, or to any of the persons listed.
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