According to Article 341 of the Tax Code of the Republic of Kazakhstan, the following are not subject to taxation: - remuneration on debt securities; - remuneration on government securities; - dividends and remuneration on securities listed on the official list of a stock exchange operating in the territory of the Republic of Kazakhstan on the date of accrual of such dividends and remuneration; - income from the increase in value upon sale by open trading on a stock exchange operating in the territory of the Republic of Kazakhstan of securities listed on the official lists of that stock exchange on the day of sale. In addition, according to the Constitutional Law of the Astana International Financial Centre (AIFC) until 01.01.2066, income is exempt from personal income tax: - from the increase in value upon sale of securities listed on the official lists of AIX on the date of sale; - from the increase in value upon sale of shares of participants – legal entities registered in accordance with the current law of the AIFC, or equity stakes in the authorized capital of participants – legal entities registered in accordance with the current law of the AIFC; - in the form of dividends and remuneration on securities listed on the official lists of AIX on the date of accrual of such dividends or remuneration; - in the form of dividends on shares of participants – legal entities registered in accordance with the current law of the AIFC, or on equity stakes in the authorized capital of participants – legal entities registered in accordance with the current law of the AIFC. In other cases, customers must pay personal income tax individually. The broker is not a tax agent; tax payment is performed by the customer independently.