Tax on vehicles of individuals

Tax on vehicles of individuals

Vehicle tax payers are individuals who have objects of taxation on the right of ownership, and legal entities who have objects of taxation on the right of ownership, economic management or operational management, unless otherwise established by this article (paragraph 1 of Article 490 of the Tax Code).

Article 492 of the Tax Code defines the tax rates where taxable:

Passenger cars by engine capacity (cc):

Trucks, special vehicles by load capacity (excluding trailers):

Buses by number of seats:

Motorcycles, scooters, motorized sleds, small vessels with the following gradation by power Boats, vessels, tugs, barges, yachts by engine power (in horsepower):

 

Article 492 of the Tax Code defines:

1) passenger cars include:

cars of category B (including BE, B1), unless otherwise specified by subparagraph 2) of this paragraph;

motor vehicles on the chassis of a passenger car with a cargo platform and a driver's cabin separated from the cargo compartment by a rigid stationary partition (pickup trucks);

vehicles of increased capacity and increased cross-country capability exceeding the requirements of category B (including BE) for the permitted maximum weight and (or) the number of passenger seats (SUVs, including jeeps, as well as crossovers and limousines);

2) trucks include:

cars of category C (including CE, C1E, C1), unless otherwise specified by subparagraph 1) of this paragraph;

specialized trucks of category B with a rigid closed body mounted on an automobile chassis, or a wagon-type body with a partition separating the cargo compartment intended for the transportation of industrial, food and agricultural goods, equipped with devices for laying and securing cargo inside the body (vans);

general-purpose trucks of category B with an on-board platform (with the exception of pickup trucks);

That is, amendments have been made to subparagraphs 1) and 2) of paragraph 4 of Article 492 of the Tax Code (effective from January 1, 2021)

The current tax legislation for tax purposes considers small vans as passenger cars subject to taxation depending on the engine volume.

In order to reduce the costs of small and medium-sized businesses in the conditions of a pandemic, it is planned to classify small vans as trucks with a tax procedure depending on the carrying capacity.

Thus, vehicles of category "B" with a maximum permissible mass of less than 3,500 kilograms will be classified as trucks for which the tax is calculated at the rates established by subparagraph 2) paragraph 1 of Article 492 of the Tax Code.

 

Also in Article 490 of the Tax Code of the Republic of Kazakhstan, Unless otherwise established by this Article, are not payers of vehicle tax:

  • the head and (or) members of a peasant or farm farm applying a special tax regime for peasant or farm farms – for passenger and cargo vehicles used in activities covered by such a special tax regime, within the following standards of need:

one passenger car with an engine capacity inclusive of up to 2500 cubic centimeters per peasant or farm;

for trucks with a maximum total engine power of 1000 kW per 1000 hectares of arable land (hayfields, pastures) in compliance with the ratio of 1:1 per peasant or farm.

  • veterans of the Great Patriotic War, veterans equated by benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) at least six months from June 22, 1941 to May 9, 1945 and not awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles "Halyk Kaharmany", "Kazakstannyn Enbek Epi", awarded the Order of Glory of three degrees and the Order of Otan, mothers with many children, awarded the title "Mother Heroine" or awarded the pendant "Altyn Alka" or "Kumis alka" - one by one a motor vehicle that is subject to taxation;
  • disabled persons with motor–wheelchairs and cars owned - one vehicle each, which is subject to taxation.

The provisions of sub-paragraphs 1), 2) and 4) of part one of this paragraph shall not apply in cases of transfer of such vehicles for use, trust management or lease.

The objects of taxation are vehicles, with the exception of trailers, registered and (or) registered in the Republic of Kazakhstan (paragraph 1 of Article 491 of the Tax Code).

In case of non-fulfillment of tax obligations by an individual on time, according to Article 128 of the Tax Code, the tax authority sends an order to the enforcement authorities for enforcement in accordance with the procedure established by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs