Request for Tax Residency Certificate for Microsoft Ireland Operations Limited — Tax Year 2026

Question

Hello @Tamara-Hu ,

I would like to request a Certificate of Tax Residence for Microsoft Ireland Operations Limited (MIOL) for the tax year 2026.

The document is required by the tax authorities of the Republic of Kazakhstan in order to apply the provisions of the Kazakhstan–Ireland Double Tax Treaty and to determine the correct withholding tax (WHT) treatment on payments made to Microsoft Ireland Operations Limited.

In addition to the tax residency certificate, I would also appreciate receiving any available information or guidance regarding the WHT treatment applicable to Microsoft Online Services in Kazakhstan, including whether such services fall under treaty‑protected categories or are subject to any specific withholding tax rules.

If possible, please provide the documents and information in PDF format through a private message.

Thank you in advance for your assistance.

Best regards,

Answer 1

Good day @Nor,

Regarding the Certificate of Tax Residence for Microsoft Ireland Operations Limited (MIOL) 2026, I do have the document available and would be happy to share it with you through a private message so that you can receive it as quickly as possible. Please click the banner located at the top of this thread to open our private conversation.

From there, you'll be able to access and review the document securely and directly.

As for your second request regarding withholding tax (WHT) treatment applicable to Microsoft Online Services in Kazakhstan, I’m afraid I do not have verified information available on that specific tax process. Additionally, since tax treatment can depend on local regulations, treaty interpretation, and Microsoft's current tax and billing policies, it is important to obtain guidance directly from Microsoft rather than relying on community-provided information. 

For the most accurate and officially supported guidance, I would recommend opening a support ticket with Microsoft Support. The appropriate team will be able to review your scenario and provide any available documentation, guidance, or clarification. 

Note: If you do not have the required administrator permissions to create a support request, please contact your Microsoft 365 administrator and kindly ask them to submit the support ticket on your behalf.

Thank you again for your time. I hope the provided document will be helpful for your immediate requirement and that the suggested next steps will help you obtain the additional tax guidance you need. 

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