Dear taxpayers!

The State Revenue Department for the East Kazakhstan region informs taxpayers that in accordance with paragraph 1 of Article 560 of the Code of the Republic of  Kazakhstan  No. 120-VI of December 25, 2010 "On Taxes and other Mandatory Budget Payments " (hereinafter: Tax Code), payers of fees for using land plots (hereinafter:  the fee) are persons who have received:

land plot for temporary paid land use (lease);

a subsoil area on the basis of a license for exploration or recovery of solid minerals.

According to Article 561 of the Tax Code, the object of taxation for the use of land plots is:

1) a subsoil plot on the basis of a license for exploration or recovery of solid minerals.

2) a land plot provided by the state for temporary paid land use (lease).

In accordance with paragraph 1 of Article 10 of the Code of the Republic of Kazakhstan dated December 27, 2017 No. 125-VI ZRK "On Subsurface and subsoil Use", Subsoil is the part of the earth's crust subjacent to the soil layer, and in the absence thereof, the crust below the earth's surface, bottom of water bodies and water channels.

Whereas according to subparagraph 21) of Article 12 of the Land Code of the Republic of Kazakhstan dated June 20, 2003 No. 442-II, a land plot is a part of land allocated within closed boundaries,  assigned in the manner prescribed by this Code to the subjects of land relations..

Thus, in the case of obtaining a land plot for temporary paid land use (lease), a subsoil plot on the basis of a license for exploration or extraction of solid minerals, the taxpayer has an obligation to pay a fee for the use of land plots for various objects.

In accordance with the current legislation,  fee for use of land plots is credited to the budget classification code 105315.                                                    

 

 

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