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Нерезидент, который является конечным получателем дохода, может вернуть излишне удержанный подоходный налог из источника выплаты, если налоговый агент перечислил эти средства в бюджет в соответствии с международным договором. Данная статья касается доходов физических лиц-нерезидентов (полученных от лиц), не являющихся налоговыми агентами, в пределах Республики Казахстан согласно действующему Кодексу. (more…)