If the following are registered for an individual in the territory of the Republic of Kazakhstan: dwellings, buildings, country houses, garages and other buildings, structures, premises, land plots, then it is necessary to pay the tax on the property of individuals (KBK – 104102).
The payment of property tax by individuals is made to the budget at the location of the taxable objects no later than October 1 of the year following the reporting tax period.
If a vehicle is registered for an individual in the territory of the Republic of Kazakhstan, then it is necessary to pay the vehicle tax from individuals (KBK – 104402).
Payment of vehicle tax by individuals is made to the budget at the place of residence no later than April 1 of the year following the reporting tax period.
The 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 the tax period.