Article 490. Taxpayers
The payers of the vehicle tax are individuals who have objects of taxation on the right of ownership, and legal entities who have objects of taxation on the right of ownership, economic management or operational management, unless otherwise established by this article.
By its decision, a legal entity has the right to recognize as an independent payer of vehicle tax its structural subdivision for vehicles registered with such a structural subdivision in accordance with the legislation of the Republic of Kazakhstan on transport.
Unless otherwise provided by this article, the decision of a legal entity on such recognition or termination of such recognition shall enter into force on January 1 of the year following the year of such decision.
If a newly created structural subdivision is recognized as an independent payer of vehicle tax, then the decision of a legal entity on such recognition is put into effect from the date of creation of this structural subdivision or from January 1 of the year following the year of creation of this structural subdivision.
The lessee is the payer of the vehicle tax on the objects of taxation transferred (received) under the financial leasing agreement.
Unless otherwise established by this article, they are not payers of vehicle tax:
1) legal entities -producers of agricultural products specified in Article 697 of this Code, as well as the head and (or) members of a peasant or farm – for specialized agricultural machinery used in the process of their own production of agricultural products included in the list established by the authorized body in the field of development of the agro-industrial complex in coordination with the central authorized body for state planning and the authorized body;
2) the head and (or) members of a peasant or farm farm applying a special tax regime for peasant or farm farms – for passenger and cargo vehicles used in activities covered by such a special tax regime, within the following standards of need:
one passenger car with an engine capacity inclusive of up to 2500 cubic centimeters per peasant or farm;
for trucks with a maximum total engine power of 1000 kW per 1000 hectares of arable land (hayfields, pastures) in compliance with the ratio of 1:1 per peasant or farm.
At the same time, in cases where, according to the results of the calculation, the number of vehicles will be more than one unit with a fractional value from 0.5 and higher, such a value is subject to rounding to whole units, if below 0.5, it is not subject to rounding.
If, according to the results of the calculation, the number of trucks is less than one unit, one truck with the lowest engine power is subject to exemption;
3) state institutions and state educational institutions of secondary education;
4) public associations of persons with disabilities corresponding to paragraph 1 of Article 289 of this Code – one passenger vehicle with an engine capacity of not more than 3000 cubic centimeters and one bus;
5) veterans of the Great Patriotic War, veterans equated by benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) at least six months from June 22, 1941 to May 9, 1945 and not awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles "Halyk Kaharmany", "Kazakstannyn Enbek Epi", awarded the Order of Glory of three degrees and the Order of Otan, mothers with many children, awarded the title "Mother Heroine" or awarded the pendant "Altyn Alka" or "Kumis alka" - one by one a motor vehicle that is subject to taxation;
6) persons with disabilities on motor–wheelchairs and cars owned - one motor vehicle, which is the object of taxation.
The provisions of sub-paragraphs 1), 2) and 4) of part one of this paragraph shall not apply in cases of transfer of such vehicles for use, trust management or lease.
The provisions of sub-paragraphs 5) and 6) of the first part of paragraph 3 of this Article shall apply during the tax period for one motor vehicle (except for a passenger car with an engine capacity of over 4,000 cubic centimeters, in respect of which registration actions related to the change of ownership of the vehicle after December 31, 2013 have been carried out in the authorized state body) independently it depends on whether the individual who has the right to apply the provisions of such sub-paragraphs belongs to one or several categories specified in them.
If a person who has the right to apply the provisions of subitems 5) and 6) of the first part of paragraph 3 of this Article has several vehicles on the property right during the tax period, these provisions shall apply to one of the vehicles with the largest amount of calculated tax.
In case of occurrence or termination during the tax period of the right to apply the provisions of subparagraphs 5) and 6) of the first part of paragraph 3 of this article, such provisions:
if a right arises, it is applied from the 1st day of the month in which such a right arose, until the end of the tax period or until the 1st day of the month in which such a right ceases;
upon termination of the right – do not apply from the 1st day of the month in which such right is terminated.
The payer of the tax on vehicles transferred by state institutions to trust management is determined in accordance with Article 41 of this Code.
Footnote. Article 490 as amended by the Law of the Republic of Kazakhstan dated 06.05.2020 No. 324-VI (effective from 01.01.2020).
Article 491. Objects of taxation
The objects of taxation are vehicles, with the exception of trailers, registered and (or) registered in the Republic of Kazakhstan.
Are not objects of taxation:
1) quarry dump trucks with a lifting capacity of 40 tons and above;
2) specialized medical vehicles;
3) sea vessels registered in the international ship registry of the Republic of Kazakhstan;
4) special vehicles that are subject to property tax.
Chief Specialist of the State Revenue Department
in the Enbekshikazakh district of Askarzhankyzy Makpal