Who is entitled to the individual transport tax benefit?
In accordance with paragraph 1 of Article 490 of the Tax Code, payers of tax on vehicles are individuals who have objects of taxation on the right of ownership, and legal entities who have objects of taxation on the right of ownership, economic management or operational management, unless otherwise established by this article.
the head and (or) members of a peasant or farm enterprise applying a special tax regime for peasant or farm enterprises - for cars and trucks used in activities that are subject to such a special tax regime, within the limits of the following standards of need:
one passenger car with an engine capacity of up to and including 2500 cubic centimeters per peasant or farm enterprise;
for trucks with a maximum total engine power of 1000 kW per 1000 hectares of arable land (hayfields, pastures) in compliance with a 1:1 ratio per peasant or farm.
Moreover, in cases where, based on the results of the calculation, the number of vehicles is more than one unit with a fractional value of 0.5 and above, this value is subject to rounding to whole units; if below 0.5, it is not subject to rounding.
If, based on the calculation results, the number of trucks is less than one unit, one truck with the lowest engine power is subject to exemption;
5) veterans of the Great Patriotic War, veterans equal in benefits to veterans of the Great Patriotic War, and veterans of military operations 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 worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not 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 “Halyk Kaharmany”, “Kazakhstannyn Enbek Epi”, awarded the Order of Glory of three degrees and the Order of “Otan”, mothers of many children, awarded the title “Mother Heroine” or awarded the pendant “Altyn Alka” or “ Kumis alka” - one vehicle each, which is subject to taxation;
6) persons with disabilities owning motorized wheelchairs and cars - one motor vehicle each, which is subject to taxation.
The provisions of subparagraphs 5) and 6) of part one of paragraph 3 of this article are applied during the tax period for one motor vehicle (except for a passenger car with an engine capacity of over 4,000 cubic centimeters, in respect of which registration actions related to a change of owner have been carried out by the authorized state body vehicle, after December 31, 2013) regardless of whether the individual entitled to apply the provisions of such subparagraphs belongs to one or more of the categories specified therein.