According to the order of providing TNF 851.00 in 2022

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, regarding the submission of tax reports "Calculation of the amounts of current payments for the use of land plots (Form 851.00)", taking into account the amendments made to the Tax Code within the framework of the Decree of the President of the Republic of Kazakhstan dated August 18, 2021 No. 639 "On approval of the Concept of Development of Local Self-government in the Republic of Kazakhstan until 2025", reports the following.

According to the procedure for providing TNF 851.00 in 2022 (except for tax reporting on payments received by the budgets of the city of republican significance, the capital):

1) in the TNF 851.00 provided by the deadline of February 20, 2022, "0" must be indicated in the column "amount of the calculated fee to be paid";

2) the actual amounts of payment to the budget by the deadline of February 25, 2022 must be made taking into account the budget level:

payment for land plots located on the territory of a city of district significance, village, settlement - to the fourth level of the budget;

payment for other land plots - to the third level of the budget;

3) after the official approval of the new TNF 851.00 (scheduled until March 30, 2022), taxpayers need to submit an additional calculation with a breakdown of payment amounts by budget levels:

by land plots located on the territory of a city of district significance, village, settlement - to the fourth level of the budget;

for other land plots - to the third level of the budget.