VEHICLE TAX
Payers of vehicle tax are individuals who have taxable objects on the basis of ownership, and legal entities that have objects of taxation on the basis of ownership, economic management or operational management.
Are not payers of vehicle tax:
one passenger car with an engine capacity up to and including 2500 cubic centimeters per one peasant or farm;
for trucks with a maximum total engine power of 1000 kW per 1000 hectares of arable land (hayfields, pastures);
3) state institutions and state educational institutions of secondary education;
4) public associations of people with disabilities - one passenger car with an engine capacity of no more than 3000 cubic centimeters and one bus;
5) veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of hostilities on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War as well as persons who have worked (served) for at least six months from June 22, 1941 to May 9, 1945 and who have not been awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles "Khalyk Kakharmany", "Kazakhstannyk Enbek Epi", awarded the Order of Glory of three degrees and the order "Otan", mothers of many children, awarded the title "Mother Heroine" or awarded the pendant "Altyn alka" or "Kumіs alқ one vehicle that is subject to taxation;
6) persons with disabilities on their own motor-carriages and cars - one vehicle each, which is the object of taxation.
The provisions of subparagraphs 1), 2) and 4) of the first part of this paragraph shall not apply in cases of transfer of such vehicles for use, trust management or lease.
The deadline for paying tax to the budget for individuals is the date not later than April 1 of the year following the reporting tax period.
Individuals pay tax at their place of residence.
The tax period for calculating vehicle tax is the calendar year from January 1 to December 31.