This depends on whether this income was taxed with IIT at the source of payment. Wages received from a Kazakhstani employer and payments under civil contracts received from the Kazakhstani counterparties are, as a rule, subject to IIT at the source of payment. Accordingly, such income does not need to be reflected in the IIT declaration, since the individual income tax has already been withheld when such income was paid to you.
However, if you have employment contracts with foreign employers and the civil contracts with foreign counterparties that do not withhold the Kazakhstani IIT at the source of payment, you must include these incomes in the IIT declaration.
All information provided above is for reference purposes only.According to the Regulations for provision of services, we do not provide an advice on tax issues.For all questions regarding taxation, you should contact professional tax consultants or the tax authorities of the Republic of Kazakhstan at 1414 or +7-800-0807777.
Freedom Finance group of companies are not responsible for any consequences that may arise from use of this information. When preparing tax reporting, individuals must be guided exclusively by the applicable regulations of the Republic of Kazakhstan.