The payers of the property tax of legal entities are legal entities that have an object of taxation on the right of ownership, economic management or operational management on the territory of the Republic of Kazakhstan.
By its decision, a legal entity has the right to recognize its structural subdivision as an independent payer of property 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 property 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.
Property tax payers are not:
Taxpayers, for objects of taxation that are not used directly in the process of production, storage and processing of their own agricultural products, pay property tax in accordance with the procedure;
State institutions and State educational institutions of secondary education;
State enterprises of correctional institutions of the authorized state body in the field of execution of criminal penalties;
Religious associations.
Legal entities (State enterprises of correctional institutions of the authorized state body in the field of execution of criminal penalties; Religious associations) are tax payers for taxable objects transferred for use, trust management or lease.
Determination of the taxpayer in individual cases
When the state institution transfers the object of taxation to the trust management.
If the object of taxation is in the common shared ownership of several persons, with the exception of the objects of taxation that are part of the assets of a mutual investment fund, each of these persons is recognized as a taxpayer.
One of the owners of these taxable objects may be the payer of the tax on the objects of taxation that are in common joint ownership by agreement between them.
The lessee is the payer of the tax on the objects transferred to financial leasing.
The payer of the tax on the objects of taxation that are part of the assets of the mutual investment fund is the management company of the mutual investment fund.
In the absence of state registration of rights to buildings, structures subject to such registration, the person who actually owns and uses (exploits) this object on the basis of the tax payer for such an object is recognized as the person who actually owns and uses (exploits) this object on the basis of:
1) the act of the state acceptance commission and (or) the act of acceptance (commissioning) of the constructed object - for newly erected (constructed) objects;
2) civil transactions or other grounds provided for by the legislation of the Republic of Kazakhstan - in other cases.
Chief Specialist
department of administration of legal entities
UGD in the Enbekshikazakh district of Gazamova G.A