Taxes

State tax services

1. Registration of tax bearers of the Republic of Kazakhstan is a service of tax organs on entering data about a tax bearer into the State register of tax bearers of the Republic of Kazakhstan, including registration records and change of registration data, grant of duplicate of tax bearer Certificate.
   2. Registration of payers of value added tax (VAT) is a service of tax organs on entering data about a tax bearer into system of VAT payers records database (Uniform payers register of VAT), consisting in VAT payers registration, striking off the VAT payers register, change the Certificate on VAT register and issue of Certificate duplicate on VAT register.
   3. Registration of individual entrepreneurs is a service of tax organs on individual entrepreneur register, replacement of Certificate on state registration of individual entrepreneur and issue of Certificate duplicate and also time stay of individual entrepreneur activity and removal from register of individual entrepreneur.
   4. Registration of tax bearers as electronic tax bearers is a service of tax organs on delivery, annulment and change of electronic digital signature of a tax bearer.
   5. Assignment of personal identification number (PIN-code) - on goods of producers and importers of some kinds of excise production and fuel oil is a service of tax service organs on application reception on reception of PIN-CODE and grant of appropriated PIN-CODE which is intended for control and regulation of manufacture and turn of some kinds of excise goods, for correctness of calculus and timeliness payment of excises (service on assignment of PIN-CODE).
   6. Registration of taxation objects and the objects connected with taxation is registration in tax organ of taxation objects and objects linked to taxation, belonging a tax bearer, registration of changes, removal from register.
   7. Registration and removal from register of control-cash machines with fiscal memory (CCMW FM) is a service of tax organs on registration, change of registration data and removal from register CCMW FM which models are included in State register CCMW FM and also to inclusion of new models CCMW FM in State register CCMW FM.  
   8. Certification on absence (presence) of tax debts, debts on obligatory pension payments, social deductions, extracts from personal register is a service of tax organs on certification and extract according to applications of tax bearers.
   9. Certification on sums of received incomes from sources in the Republic of Kazakhstan and tax deducted is a service of tax organs on grant of document reflecting the size and sources of incomes of non-resident, and also information on calculated and paid sums of taxes deducted from incomes from sources of the Republic of Kazakhstan.   
   10. Assurance of resident of tax bearers is a service of tax organs on Certification of  resident of the Republic of Kazakhstan according to application of resident of the Republic of Kazakhstan or refusal in grant of resident Certificate of the Republic of  Kazakhstan.
   11. Reception of tax accounts is a service of tax organs intended for maintenance of execution by tax bearers (tax agents) of tax obligation on representation of tax reporting.
   12. Carrying out of offsets of returns of paid sums of taxes, other obligatory payments in the budget, fine is an operation of tax organ on transfer of unduly or mistakenly paid sums of the budget on account of repayment of other tax obligations.
   13. VAT return on turns assessed under the zero rate is an operation of tax organ on VAT offset in account of repayment of tax debts on VAT and other kinds of taxes and return for bank account of a VAT payer the VAT sum for goods (work, services) on which it is earlier paid VAT in the budget.
   14. Return of income tax deducted at a source of payment is return to non-resident before deducted sum of income tax according to corresponding application after completion of work (rendering services) in the Republic of Kazakhstan and at performance of conditions of the international contract or refusal in return of sums of income tax:   
   1) paid in the state budget;
   2) placed on conditional bank contributions;
   15. Deciding to change the taxes payment term is a service of tax service organs, consisting in transfer of terms of taxes payment positioned by the Code of the Republic of Kazakhstan «On taxes and other obligatory payments in the budget» (the Tax Code), and value added tax to imported goods (further - VAT for import).
   16. Apostilling of official documents coming from structural subdivisions of the Ministry of Finance of the Republic of Kazakhstan and (or) their territorial subdivisions.
   Apostil is a special stamp certifying authenticity of person’s signature who signed document and acknowledge of his/her powers and also authenticity of press or stamp by which this document is signed.
   Purpose of procedure of putting down apostil is availability of guarantee of authenticity and appropriate registration of apostiled documents intended for operation on territory of the countries-participants of the Convention, legalization of foreign official documents accomplished in Hague city on October 5, 1961 cancelling requirement (further - the Hague Convention).
   This very service is not computerized, carried out without prior arrangement.
   With a view of improvement of services’ quality to the population the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan together with banks of the second level realizes the opportunity of taxes payment through cash machine and other electronic devices of banks of the second level. For physical persons regarding taxes payment on property, land and vehicles through cash machine: "Kazkommertsbank" JSC, "Bank TuranAlem" JSC,  “National bank of Kazakhstan” JSC, “Alliance Bank” JSC.
   Since 2008 "Kazkommertsbank" JSC, list payment is expanded from 3 up to 31 codes of budgetary classification, that is taxes, payments, gathering, including administrative penalties for payment through the Internet (homebank) are in addition included.
   Computerized payment of taxes through cash machine and other electronic devices creates favorable conditions for tax bearers for duly execution of tax obligation, thus it substantially facilitates procedure of interaction of tax bearers with banks, tax organs.

Tax liabilities of citizens

- Interaction with tax organs.

The centres of reception and processing information worked in tax committees with a view of service increase of tax bearers.
At carrying out of seminars and meetings with tax bearers, workers of tax committees of VKO it is constantly conducted the work on explanation of advantages of preparation of tax reporting in electronic form. So, for convenience of sending of tax reporting in electronic form there is «Terminal of the tax bearer» in all tax committees where workers of tax committees render practical assistance, explain the way to send the tax reporting.
It is concluded the agreement about using and recognition of electronic digital signature at the exchange of electronic documents and 40581 or 85,6 % tax bearer received cryptographic keys including by legal persons it is received 13525 cryptographic keys, that makes up 99,5 %, individual businessmen (country facilities, IE, lawyers and notaries) - 25686 or 79,7 %.

- Individual income tax.

Payers of individual income tax are physical persons having the objects of taxation.

Objects of taxation on individual income tax are:
1) incomes assessed at the source of payment;
2) incomes not assessed at the source of payment.

The following kinds of incomes of physical persons are not taxed:
1) address social help, grants and compensation;
2) alimony;
3) incomes of operations with the state securities and agency bonds;
4) payments due to means of grants;
5) insurance payments carried out in case of death of insured under the contract of memory insurance, etc.

Tax rates:

Taxable income of a tax bearer

Rate

Till 15- multiple annual design index

5 percent from the sum of assessed income

From 15- multiple till 40- multiple annual design index

The sum of the tax from 15 multiple annual design indexes + 8 percent from the sum exceeding it

From 40- multiple till 200- multiple annual design index

The sum of the tax from 40 multiple annual design indexes + 13 percent from the sum exceeding it

From 200 multiple till 600 multiple annual design index

The sum of the tax from 200 multiple annual design indexes + 15 percent from the sum exceeding it

From 600 multiple annual design index and from above

The sum of the tax from 600 multiple annual design indexes + 20 percent from the sum exceeding it

- Transport tax.

Payers of tax on vehicles are physical persons who have taxation objects on the property right, and legal persons, their structural subdivisions (further - legal persons), having objects of taxation on the property right, economic conducting or operative management.
Payer of the tax on vehicles on the objects of the taxation transferred (received) under contract of financial leasing, is leasing receiver.

Not payers of the tax on vehicles:

1) payers of uniform land tax within the specifications of need in vehicles positioned by the Government of the Republic of Kazakhstan;
1-1) producers of agricultural production, including payers of uniform land tax, on specialized agricultural machinery used in manufacture of own agricultural production. The list of specified specialized agricultural machinery is positioned by the Government of the Republic of Kazakhstan;
2) official bodies;
3) participants of the Great Domestic war and persons equal to them on one vehicle, being object of taxation;
4) invalids available in property of motorized carriages and cars - on one vehicle, being object of taxation;
5) Heroes of Soviet Union and Heroes of Socialist Work, persons having ranks «Khalyk kaharmany», awarded with Glory medal of three degrees and award «Otan», mothers having many children, awarded with ranks "Mother-heroine", awarded with suspension brackets «Altyn alka», «Kumis alka», - on one vehicle, being object of taxation;
6) physical persons - on lorries of more than seven years of operation, received as a share as a result of escaping of agricultural formation.
Objects of taxation are vehicles, except for trailers, subjects of the state registration and (or) consisting on the account in the Republic of Kazakhstan.

Not objects of taxation:

1) career auto-dumpers with capacity of 40 tons and above;
2) specialized medical vehicles.

Tax is computed according to the following rates positioned in monthly design indexes:
 
Cars with motor volume more than 1500 till 2000 cubic centimeters are imposed taxes at the rate of seven monthly design indexes; cars with more than 2000 till 2500 cubic centimeters are assessed under the rate of twelve monthly design indexes; more than 2500 till 3000 cubic centimeters are assessed under the rate of seventeen monthly design indexes and more than 3000 till 4000 cubic centimeters are assessed under the rate of twenty two monthly design indexes, the sum of the tax increases for each unit of excess of specified motor volume on 7 tenge.
For automobile vehicles which operation term exceeds six years before the termination of a target date of tax payment, correction coefficients are used if other is not positioned by the present item:

For vehicles manufactured in the CIS countries:

From 6 till 15 years inclusively - 0,3;
More than 15 till 25 years - 0,2;
Over 25 years - 0,1;

For other vehicles with motor volume:
Till 3000 cubic centimeters inclusively - 0,5;
More than 3000 till 4000 cubic centimeters - 0,7;
Over 4000 - 1,0.

Cars and motorcycles manufactured in the CIS countries which operation term exceeds twenty years, correction coefficient for ownerships - 0.

Cargo, special vehicles manufactured in the CIS countries which operation term exceeds seven years before the termination of a target date of tax payment, the following correction coefficients are used:

From 7 till 14 years inclusively - 0,5;
Over 14 years till 20 years - 0,3;
Over 20 years - 0,1.

Depending on operation term to the tax rates on flying devices the following correction coefficients are used:

On flying devices got after April 1, 1999 because of limits of the Republic of Kazakhstan:
Till 5 years of operation inclusively - 1,0;
More than 5 till 15 years of operation - 2,0;
Over 15 years of operation - 3,0;
On the flying devices got till April 1, 1999, and also got after April 1, 1999 and being operation in the Republic of Kazakhstan till April 1, 1999:
Till 5 years of operation inclusively - 1,0;
More than 5 till 15 years of operation - 0,5;
Over 15 years of operation - 0,3.

Operation term of a vehicle is calculated depending on a release year specified in the passport of a vehicle (flight operation instruction of an air vessel).

Depending on operation term of vehicles specified in item 6 of the table of item 1 in article 347 of the tax Code, to the tax rates the following correction coefficients are used:

Till 5 years inclusively - 1,0;
More than 5 till 10 years - 0,5;
More than 10 till 20 years - 0,3;
More than 20 till 30 years - 0,2;
Over 30 years - 0,1.

Tax bearers calculate the tax sum for the tax period without assistance, depending on objects of taxation, the tax rate and correction coefficients for any vehicle.

Vehicles bought on the beginning of the tax period, the tax sum is calculated for the period from the beginning of the tax period till the first date of a month where it is transferred in property right, the right of economic conducting or the right of operative management to a vehicle.

On the vehicles got during the tax period, the tax sum is calculated for the period from the first date of a month in which the property right has been got, the right of economic conducting or the right of operative management to a vehicle, till the first date in which it is transferred the property right, the right of economic conducting or the right of operative management to a vehicle.

For 1 first half-year of 2006 - 127581,5 thousand tenge entered from legal persons, 350675,4 thousand tenge from physical persons.

- Property tax.

Payers of the property tax are:
1) legal persons having object of taxation on the property right, economic conducting or operative management on the territory of the Republic of Kazakhstan;
2) individual businessmen having object of taxation on the property right on the territory of the Republic of Kazakhstan.

Not payers of the property tax are:
1) payers of the uniform land tax on objects of taxation within the need specifications positioned by the Government of the Republic of Kazakhstan.
Payers of the uniform land tax on objects of taxation over the positioned need specifications, pay the property tax by way positioned by the current section;
2) land users who pay tax on the second model of the tax treatment positioned in article 283 of the tax Code;
3) official bodies;
4) state enterprises of correctional institution of the authorized organ in the sphere of execution of criminal punishments;
5) religious associations.

Object of taxation for legal entities and individual entrepreneurs is the fixed assets (including the objects in the structure of housing) and non-material actives.
Tax base on objects of taxation of legal entities and individual entrepreneurs is mid-annual depreciated cost of objects of taxation, defined according to book keeping.
Average annual depreciated cost of objects of taxation is defined as one-thirteenth of the sum received at addition of depreciated costs of objects of taxation on the first date of every month of the flowing tax period and the first date of the period, following for accounting.

Legal entities (except for those specified in items 2 and 2-1 of this clause) calculate the property tax according to the rate of 1 percent to average annual cost of objects of taxation.
1-1. Individual entrepreneurs calculate the property tax according to the rate of 0,5 percent to the average annual cost of objects of taxation (From 01.01.2006). 

Legal entities specified below, calculate the property tax according to the rate of 0,1 percent to average annual cost of objects of taxation:
1) legal entities specified in article 120 of the tax Code, except for religious associations;
2) legal entities specified in article 121 of the tax Code;
3) organizations, basic kind of activity is performance of work (services rendering) in the field of library service;
4) state enterprises carrying out functions in the field of the state certification of the scientific staff;
5) legal entities on objects of water basins, hydro-units and other water-economic constructions of the nature protection purpose, being a state ownership and financed due to means of the state budget;
6) legal entities on objects of the hydro-meliorative constructions used for irrigation of lands of legal persons - agricultural commodity producers and country (farmer) facilities. 
2-1. Legal entities used a special tax treatment on the basis of simplified declaration, calculate the property tax according to the rate of 0,5 percent to average annual cost of objects of taxation (from 01.01.06.).

Legal entities specified in item 2 of this article, on objects of taxation transferred in using or in rent, calculate and pay the property tax according to the rate of the tax positioned by item 1 of this article.
Tax bearers manufacture tax calculus without assistance by using of the corresponding tax rate to the tax base.
On objects of taxation being in common share property, the tax property for every tax bearer is calculated proportionally to his share in property cost.
Tax payers are obliged to pay during the tax period flowing payments according to the property tax defined by using of the corresponding tax rate to depreciated cost of objects of taxation, positioned according to book keeping on the beginning of the tax period.

Tax is paid in the budget on the location of objects of taxation.

The sums of flowing payments of the tax are brought by the tax bearer equal shares not later on February 20, on May 20, on August 20 and on November 20 of the tax period.

Land tax.

Payers of the land tax are physical and legal persons having objects of taxation:
1) on the property right;
2) on the right of constant land use;
3) on the right of primary gratuitous time land use.

2. Payers of the land tax are structural subdivisions of legal persons having objects of taxation on the above-stated rights (further - legal persons).

Not payers of the land tax:

1) payers of the uniform land tax on the parcels used in activity on which the special tax treatment for country (farmer) facilities is spread;
2) official bodies;
3) land user who pay tax on the second model of the tax treatment positioned in article 283 of the Tax Code;
4) state enterprises of correctional institutions of the authorized organ in the sphere of execution of criminal punishments;
5) participants of the Great Domestic war and persons equal to them, invalids, and also one of parents - invalid since childhood on:
parcels occupied by housing, including structures and constructions at it;
housing side parcels;
parcels given for conducting of personal house (subsidiary) facilities, gardening and country construction, including the lands borrowed under constructions;
parcels borrowed under garages;
6) having many children mothers, awarded with ranks "Mother-heroine", awarded with pendant «Altyn alka», - on the parcels borrowed by housing, including structures and constructions at it, and housing side parcels;
7) religious associations.

Object of taxation is the parcel (at the common share property on parcel - a land share).

2. Not object of taxation:
1) parcels of common usage of settlements.
2) parcels borrowed by the state highways network of common usage.
3) parcels borrowed under objects, being on preservation according to the solution of the Government of the Republic of Kazakhstan;
4) parcels got and used for realization of the investment project, by way of, positioned in articles 138-140 of the Tax Code.

Tax base and tax rates.
Tax base for definition of the land tax is the area of the parcel.
The land tax is calculated depending on the base rates positioned by the Tax Code (item 329,330, 332, 334). Base tax rates are a subject to updating by local  representative bodies (decrease or increase) no more than by 50 % from base rates, depending on zoning scheme of the parcels drawn according to the land legislation RK.

The order of calculus and terms of tax payment by legal persons.
Legal persons without assistance calculate the sums of the land tax by using the corresponding rate of the tax to the tax base.
The sums of current payments are paid with equal shares in terms not later than February 20, May 20, August 20 and November 20 of the current year.

The order of calculus and terms of tax payment by physical persons.
Tax organs calculate the land tax paid by physical persons (except for individual businessmen, private notaries, lawyers on the parcels used in the activity) depending on the corresponding rates of the tax and tax base and the tax is paid in time not later than August, 1.

Physical persons (except for individual businessmen, private notaries, lawyers on the parcels used in the activity) pay the land tax in the budget not later than October, 1 of the current year.
Individual businessmen, private notaries, lawyers calculate and pay the land tax on the parcels used in the activity, by way of, positioned for legal persons.

Tax period.
The tax period for calculus and payment of the land tax is a calendar year.

Tax reporting.
Legal persons (except for official bodies), individual businessmen, private notaries, lawyers represent the declaration in the tax organs on location of objects of taxation not later than March, 31 the year following the accounting tax period, and also calculation of current payments in the terms positioned by present article.

Explanation of the provisions of the tax legislation

The explanation of tax legislation is aimed at increasing the awareness of taxpayers on tax issues, including by bringing to their attention the provisions of the tax legislation, amendments and additions to the tax legislation, as well as information on issues related to the implementation of the tax legislation.

The explanatory work is constantly conducted in mass media, at seminars, at meetings «round tables» with a view of maximal attraction of tax bearers to payment of taxes and payments in the budget, and also preventions of infringements of the tax laws.
For more information visit the official website of Tax Committee of the Ministry of Finance of the Republic of Kazakhstan www.salyk.kz.

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