Legal entities pay the amounts of current payments at the place of registration of taxable objects by making current payments no later than July 5 of the tax period.
In case of acquisition of the right of ownership, the right of economic management or the right of operational management of a vehicle after July 1 of the tax period, legal entities pay tax on the specified vehicle no later than ten calendar days after the deadline for submitting the declaration for the tax period.
Unless otherwise established by this article, the deadline for paying tax to the budget for individuals is the date no later than April 1 of the year following the reporting tax period.
If registration actions are carried out in accordance with the legislation of the Republic of Kazakhstan on road traffic in respect of a vehicle that is subject to taxation, the amount of tax payable for the actual period of ownership of such an object by the person transferring the ownership right must be paid to the budget before these actions are performed in accordance with the procedure defined by this Code.
Payment of tax by individuals is made at the place of residence.
Payment of vehicle tax for a tax period by an individual who is an attorney on the basis of a power of attorney to drive a vehicle with the right of alienation on behalf of the owner of the vehicle is the fulfillment of the tax obligation of the owner of the vehicle for this tax period.
Chief Specialist of the Department of Administration of Legal Entities of the State Revenue Department for the Enbekshikazakh district Aliyev O.D.