Taxation Aspect: Separate Provisions

Updated 22.09.2026

TREC - Tax Refund
(Corporate Action: Tax Refund)



This is a corporate action that allows an investor to refund a portion of the tax paid on income from securities. The refund is available for excess tax payments when applying tax benefits, such as dividends or gains from the sale of shares.


How to apply:


  • Check eligibility and compliance with requirements.
  • Gather supporting documents (e.g., proof of tax payment and income statements).
  • Submit the application by completing the required tax form.
  • Wait for a decision - timelines vary depending on the tax authorities.



Important

  • Conditions may vary by jurisdiction (country).
  • Time limits apply.
  • It is recommended to consult a tax advisor to simplify the process.



Conclusion

The tax refund (TREC) is an opportunity to reduce your tax burden. Be aware of the terms and conditions to avoid missing your chance to get a refund.



Important!

In this section, the examples provided by Freedom Finance PLC (hereinafter referred to as the Company) are hypothetical, illustrative, and intended to provide a general explanation of the relevant provisions. These examples are not intended to apply to specific circumstances, do not take into account the individual circumstances and conditions of the Client, and should not be relied upon as the basis for making any investment or other decisions.

The Company assumes no liability for the accuracy, completeness, or interpretation of the information provided, or for any losses the Client may incur as a result of its use. The Company also assumes no liability for any consequences of investment decisions made by the Client based on this information.

More detailed risk information is available in Annex 4 of the Brokerage Services Regulations, which is posted on the Company's official website.



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Owning securities and other financial instruments is always associated with risks: the value of securities and other financial instruments can both rise and fall. Past investment results do not guarantee future income. In accordance with the law, the company does not guarantee or promise future returns on investments, nor does it provide guarantees regarding the reliability of potential investments or the stability of potential income.

Freedom Finance Global PLC provides brokerage (agency) services in the securities market on the territory of the Astana International Financial Center (hereinafter referred to as AFSA) in the Republic of Kazakhstan. Subject to compliance with requirements, conditions, restrictions and/or directions of the Acting Law of the AFSA, the Company is authorized to conduct the following Regulated Activities under License No. AFSA-A-LA-2020-0019: Dealing in Investments as Principal, Dealing in Investments as Agent, Managing Investments, Advising on Investments, Arranging Deals in Investments.

S&P Global ratings – “BB-”, outlook “Positive”.

Ownership of securities and other financial instruments always involves risks: the cost of securities and other financial instruments may rise or fall. Past investment results do not guarantee future returns. In accordance with the legislation, the company does not guarantee or promise the profitability of investments in the future, does not guarantee the reliability of possible investments and the stability of the amount of possible income.

The information on the website is updated as part of keeping the data up-to-date and meeting regulatory disclosure requirements. Please note that these updates are for informational purposes only and are not marketing materials!