Payers of land tax are persons who have objects of taxation:
1) on the right of ownership;
2) on the right of permanent land use;
3) on the right of primary gratuitous temporary land use.
By its decision, a legal entity has the right to recognize its structural subdivision as an independent payer of land tax.
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 of a legal entity is recognized as an independent payer of land tax, then the decision of the 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.
Unless otherwise established by this article, they are not payers of land tax:
1) taxpayers applying a special tax regime for peasant or farm farms on land plots used in activities to which this special tax regime applies;
2) state institutions and state educational institutions of secondary education;
3) state enterprises of correctional institutions of the authorized state body in the field of execution of criminal penalties;
4) religious associations.
Chief Specialist of the Department of Administration of Legal Entities of the State Revenue Department for the Enbekshikazakhsky district Kudaibergen B.T.