"Payment for the use of land plots»

The fee for the use of land plots is charged for the provision by the state:

Land plot for temporary paid land use (rent);
In accordance with the legislation of the Republic of Kazakhstan on subsoil and subsurface use on the basis of a license for exploration or production of solid minerals, Article 559 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the "Tax Code").

The payers of this fee in accordance with Article 560 of the Tax Code of the Republic of Kazakhstan are persons who have received land plots in the cases described above in Article 559 of the Tax Code of the Republic of Kazakhstan, as well as structural divisions of legal entities recognized as an independent payer by this legal entity, except for cases when the payer received a subsoil plot on the basis of a license for exploration or extraction of solid minerals.

They are not payers of this fee:

Taxpayers who apply a special tax regime for peasant or farm enterprises - for land plots used in activities covered by this special tax regime.
Concessionaire-for land plots provided for the purpose of implementing a concession agreement concluded in accordance with the legislation of the Republic of Kazakhstan, within the period specified in the concession agreement, but not more than five years from the date of the decision of the local executive body to grant the right to temporary paid land use.

The object of taxation of this fee is land plots provided by the state for temporary paid land use (lease); as well as a subsoil plot on the basis of a license for exploration or extraction of solid minerals.

Chief Specialist of the Department of Administration of Legal Entities of the State Revenue Department for the Enbekshikazakh district O. D. Aliyev