In connection with the signing on December 20, 2021 of the Law of the Republic of Kazakhstan No. 85-VII ZRK "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan "On the Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code)", the following is reported on the main changes in tax legislation.
Introduction of the concept of "tax mobile application"
Addition by subparagraph 63) of paragraph 1 of Article 1, subparagraph 5) of paragraph 5 of Article 73, addition by paragraphs six and seven of subparagraph 2) of paragraph 1 of Article 115 of the Tax Code (effective from January 1, 2022)
The concept of a "tax mobile application" has been introduced, through which individuals will be provided with information on the calculated amounts of tax liabilities for property tax, land tax and vehicle tax of individuals and (or) on the available amount of tax arrears, as well as notifications on the amount of taxes calculated by the tax authority.
Vehicle tax
Amendments to sub-paragraphs 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 tax is calculated at the rates established by subparagraph 2) paragraph 1 of Article 492 of the Tax Code.
Property tax
Amendments to paragraph 3 of Article 529 of the Tax Code (effective from January 1, 2022)
The amendment provides for the taxation of storerooms located in multi-apartment residential buildings and used for personal purposes at rates similar to dwellings (progressive scale), in accordance with Article 531 of the Tax Code, depending on the value determined by the NAO "Government for Citizens", for property tax.
Individuals who own such storerooms do not have an obligation to submit TNF 700.00.
The estimated value of such storerooms for tax purposes will be provided by the NAO "Government for Citizens", the calculation and calculation of property tax will be carried out by the Committee on the basis of such value.
Also, this amendment clarifies the procedure for taxing a parking space.
Addition of subparagraph 1) of Article 528 of the Tax Code (effective from January 1, 2022)
Clarifying amendment regarding the recognition of parking spaces as an object of taxation on property.