Tax on vehicles of individuals

In accordance with Article 490 of the Tax Code of the Republic of Kazakhstan, vehicle tax payers are individuals who have objects of taxation on the right of ownership.

Unless otherwise established by this article, they are not payers of vehicle tax:

1) legal entities-producers of agricultural products specified in Article 697 of this Code, as well as the head and (or) members of a peasant or farm - for specialized agricultural machinery used in the process of their own production of agricultural products included in the list established by the authorized body in the field of development of the agro-industrial complex in coordination with the central authorized body for state planning and the authorized body;

2) the head and (or) members of a peasant or farm farm applying a special tax regime for peasant or farm farms - for cars and trucks used in activities covered by such a special tax regime, within the following standards of need:

one passenger car with an engine capacity of up to 2500 cubic centimeters per peasant or farm;

for trucks with a maximum total engine power of 1000 kW per 1000 hectares of arable land (hayfields, pastures) in compliance with the ratio of 1:1 per peasant or farm.

At the same time, in cases where, according to the results of the calculation, the number of vehicles will be more than one unit with a fractional value from 0.5 and above, such a value is subject to rounding to whole units, if below 0.5, it is not subject to rounding.

If, according to the results of the calculation, the number of trucks is less than one unit, one truck with the lowest engine power is subject to exemption;

3) state institutions and state educational institutions of secondary education;

4) public associations of persons with disabilities corresponding to paragraph 1 of Article 289 of this Code - one passenger vehicle with an engine capacity of not more than 3,000 cubic centimeters and one bus;

5) veterans of the Great Patriotic War, veterans equated by 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 work 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 not awarded orders and medals of the former USSR for selfless work 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", "Kazakstannyn Enbek Epi", awarded the Order of Glory of three degrees and the Order of Otan, mothers with many children, awarded the title "Mother Heroine" or awarded the pendant "Altyn alka" or "Kumis alka" - one at a time a motor vehicle that is subject to taxation;

6) persons with disabilities with respect to motor vehicles and cars owned - one vehicle each, which is subject to taxation.

The provisions of sub-paragraphs 1), 2) and 4) of part one of this paragraph shall not apply in cases of transfer of such vehicles for use, trust management or lease.

4. The provisions of subparagraphs 5) and 6) of the first part of paragraph 3 of this article shall apply 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 the change of ownership of the vehicle were performed in the authorized state body after December 31, 2013) regardless of whether an individual who has the right to apply the provisions of such sub-paragraphs belongs to one or more of the categories specified in them.
5. If a person who has the right to apply the provisions of subparagraphs 5) and 6) of the first part of paragraph 3 of this Article has several vehicles on the property right during the tax period, these provisions shall apply to one of the vehicles with the largest amount of calculated tax.
6. In case of occurrence or termination during the tax period of the right to apply the provisions of subparagraphs 5) and 6) of the first part of paragraph 3 of this Article, such provisions:

if a right arises, it is applied from the 1st day of the month in which such a right arose, until the end of the tax period or until the 1st day of the month in which such a right ceases;

upon termination of the right, they do not apply from the 1st day of the month in which such right is terminated.

 According to Article 491 of the Tax Code of the Republic of Kazakhstan, the objects of taxation are vehicles, with the exception of trailers, registered and (or) registered in the Republic of Kazakhstan.

 

They are not objects of taxation:

1) quarry dump trucks with a lifting capacity of 40 tons and above;

2) Specialized medical vehicles;

3) sea vessels registered in the international ship registry of the Republic of Kazakhstan;

4) special vehicles that are subject to property tax.

  According to Article 492 of the Tax Code of the Republic of Kazakhstan, the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year is used for calculating taxes.

  For the purposes of this Code:

1) passenger cars include:

cars of category B (including BE, B1), unless otherwise specified in subparagraph 2) of this paragraph;

motor vehicles on the chassis of a passenger car with a cargo platform and a driver's cabin separated from the cargo compartment by a rigid stationary partition (pickup trucks);

vehicles with increased capacity and increased cross-country capability exceeding the requirements of category B (including BE) in terms of the allowed maximum weight and/or number of passenger seats (SUVs, including jeeps, as well as crossovers and limousines);

2) trucks include:

vehicles of category C (including CE, C1E, C1), unless otherwise specified in subparagraph 1) of this paragraph;

specialized trucks of category B with a rigid closed body mounted on an automobile chassis, or a wagon-type body with a partition separating the cargo compartment intended for the transportation of industrial, food and agricultural goods, equipped with devices for stowing and securing cargo inside the body (vans);

general-purpose trucks of category B with an on-board platform (except for pickup trucks);

3) special vehicles include vehicles with special equipment designed to perform certain technological processes or operations, unless otherwise specified in subparagraphs 1) and 2) of this paragraph;

4) buses include vehicles of category D (including DE, D1E, D1), unless otherwise specified in subparagraph 1) of this paragraph.

 For passenger cars with an engine capacity of over 1,500 cubic centimeters, the amount of tax is increased by 7 tenge for each unit exceeding the lower limit of the corresponding engine volume gradation established by paragraph 1 or 2 of this article.

 For the purposes of this article, the date of import of passenger cars imported into the territory of the Republic of Kazakhstan is the date of their primary state registration.

Depending on the service life, the following correction factors are applied to aircraft tax rates:

for aircraft purchased after April 1, 1999 outside the Republic of Kazakhstan:

over 5 to 15 years of operation inclusive - 2.0;

over 15 years of operation - 3.0.

The service life of the vehicle is calculated based on the year of manufacture indicated in the vehicle passport (aircraft flight manual).

To calculate the tax on trucks and special vehicles, the vehicle load capacity indicator specified in the instructions and (or) the vehicle operation manual is used. If the load capacity indicator is not specified in the instruction (manual) for the operation of the vehicle, it is calculated as the difference between the permitted maximum mass of the vehicle and the mass of the vehicle without load (the mass of the equipped vehicle).

 According to Article 491 of the Tax Code of the Republic of Kazakhstan, the taxpayer calculates the amount of tax for the tax period independently by applying tax rates to the object of taxation in accordance with Article 492 of this Code.

  If the vehicle is located on the right of ownership, the right of economic management or the right of operational management for less than a tax period, the amount of tax is calculated for the period of the actual location of the vehicle on such a right by dividing the annual amount of tax by twelve and multiplying by the number of months of the actual location of the vehicle on such a right.

When transferring ownership of taxable objects during the tax period, the amount of tax is calculated in the following order:

1) for the transferring party:

for vehicles available at the beginning of the tax period, the amount of tax is calculated for the period from the beginning of the tax period to the 1st day of the month in which ownership of the vehicle was transferred;

for vehicles purchased by the transferring party during the tax period, the amount of tax is calculated for the period from the 1st day of the month in which ownership of the vehicle was acquired to the 1st day of the month in which such right was transferred;

2) for the acquiring party, the amount of tax is calculated for the period from the 1st day of the month in which the ownership right, the right of economic management or the right of operational management of the vehicle was acquired, until the end of the tax period or until the 1st day of the month in which the acquiring party subsequently transferred such right.

When individuals purchase a vehicle that was not registered in the Republic of Kazakhstan at the time of purchase, they calculate the amount of tax for the period from the 1st day of the month in which ownership of the vehicle arose until the end of the tax period or until the 1st day of the month in which ownership was terminated.

The basis for exemption from tax for the period of search for a vehicle that is reported stolen and (or) stolen from the owners is information confirming the fact (date) of initiation of a criminal case on theft (theft) of a vehicle provided to the tax authorities by the authorized state body in the field of vehicle registration.

In this case, the calculation (accrual) of such a tax is terminated from the date of initiation of a criminal case on theft (theft) of a vehicle.

The calculation (accrual) of tax is resumed from the date of termination of the criminal case on the theft (theft) of a vehicle and its return on the basis of information submitted to the tax authorities by the authorized state body in the field of vehicle registration.

 In order to determine the balance of calculations for the tax on vehicles of individuals for the reporting tax period, the tax authorities calculate the tax no later than May 1 of the year following the reporting tax period, based on information provided in automated mode by authorized bodies responsible for accounting and registration of vehicles.

 According to Article 494 of the Tax Code of the Republic of Kazakhstan, payment of tax by individuals is made to the budget at the place of residence no later than April 1 of the year following the reporting tax period.

 According to Article 494 of the Tax Code of the Republic of Kazakhstan, the tax period for calculating vehicle tax is the calendar year from January 1 to December 31.