Regarding the amounts of land tax accrual and payment for the use of land plots for the misuse of land.
The Department of State Revenue for the North Kazakhstan region in connection with the amendments made from 01.01.2021 to paragraph 7 of Article 509 of the Tax Code of the Republic of Kazakhstan reports the following.
According to paragraph 4 of Article 509, for land plots intended for the construction of facilities and not used for the relevant purposes or used in violation of the legislation of the Republic of Kazakhstan, the basic tax rates established by Articles 505, 506 and 507 of this Code and this Article, except for the rates specified in lines 23 - 27 tables of Article 505 of this Code are increased tenfold from the date of delivery by the authorized body for monitoring the use and protection of land of a written warning to the owner or land user about the need to use the land for its intended purpose and (or) eliminate violations of the legislation of the Republic of Kazakhstan.
In accordance with paragraph 5 of Article 509, local representative bodies, on the basis of proposals of local executive bodies, have the right to increase the basic land tax rates established by Article 503 of this Code on agricultural land not used in accordance with the land legislation of the Republic of Kazakhstan, no more than ten times.
For agricultural land plots that are not used in accordance with the land legislation of the Republic of Kazakhstan, the basic tax rates increased in accordance with the provisions of this paragraph are applied from the date of delivery by the authorized body for monitoring the use and protection of land of a written warning to the owner or land user about the need to use the land plot for its intended purpose and (or) elimination of violations of the legislation of the Republic of Kazakhstan.
According to paragraph 7 of Article 509, for the land plots specified in paragraphs 4 and 5 of this Article, information on which is provided by the authorized body for monitoring the use and protection of land and local executive bodies, the land tax is calculated by the tax authorities based on the established land tax rates and the area of the land plot with the notification of the accrued amount of land tax to the taxpayer.
According to the information provided by the authorized bodies, it is necessary to charge the register according to the information of the authorized body to the personal accounts of legal entities and individuals for land tax (KBK 104302) and payment for the use of land plots (KBK 105315) and send a notification about the amount of taxes calculated by the tax authority in accordance with paragraph 2 of Article 37 of the Code - no later than ten working days from the date of calculation.