How is TRF 851.00 provided in 2022?

The State Revenue Department  for East Kazakhstan region regarding the submission of tax reports «Calculation of the amounts of current payments for the use of land plots (form 851.00)», taking into account the amendments made to the Tax Code within the framework of the Decree of the President of the Republic of Kazakhstan dated August 18, 2021 No. 639 «On approval of the Concept of development of local selfgovernment in the Republic of Kazakhstan until 2025», informs:

The procedure for providing TRF 851.00 in 2022 (except tax reporting on payments received by the budgets of the cities of Ust-Kamenogorsk, Ridder and Kurchatov):

1) in the TRF 851.00 provided by February 20, 2022, «0» must be indicated in the column «amount of the calculated fee to be paid»;

2) the actual amounts of fees to be paid to the budget by February 25, 2022 must be made taking into account the level of the budget:

payment for land plots located on the territory of a city of district significance, village, settlement - to the fourth level of the budget;

payment for other land plots - to the third level of the budget;

3) after the official approval of the new TRF 851.00 (is scheduled until March 30, 2022), taxpayers need to submit an additional calculation with a breakdown of payment amounts by budget levels:

for land plots located on the territory of a city of district significance, village, settlement - to the fourth level of the budget;

for other land plots - to the third level of the budget.