How is the limo transportation tax calculated?

At what rate is the tax calculated on vehicles for limousines and in which cases no penalty is charged, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan told.

In accordance with the tax legislation, limousines are taxed depending on the engine capacity. The monthly calculation index is used for the calculation.

The rate of the quota tax also depends on the date of initial state registration or importation into the country.

Limousines with an engine capacity of over 3,000 cubic centimeters that have passed primary state registration or imported into the territory of the Republic of Kazakhstan before December 31, 2013, are taxed at the following rate:

over 3,000 to 4,000 inclusive -15 MCI

over 4,000-1,17 MCI

Limousines with an engine capacity of over 3,000 cubic centimeters, manufactured (manufactured or assembled) in the Republic of Kazakhstan after December 31, 2013 or imported into the territory of the Republic of Kazakhstan after December 31, 2013, are taxed at the following rate:

over 3,000 to 3,200 inclusive -35 MCI

over 3,200 to 3,500 inclusive-46 MCI

over 3,500 to 4,000 inclusive-66 MCI

over 4,000 to 5,000 inclusive-130 MCI

over 5,000-200 MCI

The calculation of the vehicle tax on limousines is carried out on the basis of information provided by the authorized bodies that carry out the registration and registration of vehicles.

This rule has been in effect since 2011.

At the same time, in case of erroneous calculation of tax, the tax authority has the right to revise the calculated amount of tax within the limitation period (three years).

At the same time, in accordance with tax legislation, when the tax authority reviews the calculated amounts of tax on vehicles from individuals, after the tax payment deadline for the relevant tax period, no penalty is charged.