Payers of tax on vehicles are individuals who have objects of taxation on the right of ownership, and legal entities that 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).
The objects of taxation are vehicles, with the exception of trailers, registered and (or) registered in the Republic of Kazakhstan (item 1 of Article 491 of the Tax Code).
At the same time, they are not subject to taxation:
1) quarry dump trucks with a load capacity of 40 tons and above;
2) specialized medical vehicles;
3) sea vessels registered in the International Ship Register of the Republic of Kazakhstan;
4) special vehicles that are subject to property tax(item 2 of Article 491 of the Tax Code).
At the same time, we inform that the state registration of cars, trucks and buses, including special cars made on their basis, motorcycles and scooters, trailers intended for movement in the composition with cars, is carried out in accordance with and in accordance with the Rules of state registration and Accounting of certain types of vehicles by vehicle identification Number, approved by Order of the Minister of Internal Affairs of the Republic of Kazakhstan No. 862 of December 2, 2014 (hereinafter - the Rules).
Thus, amendments to the UIS (unified information system for state registration of vehicles)and SRTS (certificate of vehicle registration) are made, including in the case of re-equipment or change in the type of vehicle (subparagraph 4) of paragraph 49 of the Rules).
Thus, the provisions of subparagraph 2) of paragraph 2 of Article 491 of the Tax Code are applied in the event of a change in the EISI SRTS of a vehicle to a specialized medical transport vehicle.
In accordance with subparagraph 6) of Article 14 of the Law of the Republic of Kazakhstan dated January 12, 2007 "On the procedure for considering appeals of individuals and legal entities", the individual or legal entity that filed the appeal has the right to appeal against the actions (inaction) of officials or the decision taken on the appeal.