Changes in transport, land and property taxes of individuals

The Head of State signed the Law of the Republic of Kazakhstan "On Amendments and Additions to the Code of the Republic of Kazakhstan" On Taxes and Other Mandatory Payments to the Budget "(Tax Code) and the Law of the Republic of Kazakhstan" On the Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments in budget "(Tax Code)", according to which amendments were made to the payment of transport, land and property taxes of individuals.

Individual vehicle tax

In order to correctly calculate tax liabilities by individuals and to exclude the formation of overpayments due to a change in the actual period of ownership of vehicles, to eliminate red tape in connection with the return of an erroneously (excessively) paid vehicle tax, the deadline for payment of the vehicle tax for individuals is postponed to the end of I quarter of the year following the reporting one.

This norm is permanent. The law provides for the effect of this norm from 2020, that is, according to the obligations of 2020, it is envisaged to make payments in 2021.

Consolidation of property taxes and land tax of individuals
The combination of these taxes is provided without changing the elements of the tax (object of taxation, tax base, rates, procedure for calculation and payment). In this case, the tax on land plots and property will be calculated separately in accordance with the current procedure, while the taxpayer will be charged with one amount (one budget classification code).
Thus, this provision is an improvement for individuals in terms of simplifying the payment procedure. So, the Law provides for the introduction of this norm from 2020, that is, in 2021, according to the obligations of 2020, the payment of the already unified property tax is provided.

Abolition of land tax for owners of apartment buildings
The norm on exemption from land tax for occupied apartments (rooms) in multi-apartment residential buildings is associated with complex administration (in terms of determining the share attributable to an apartment (room), its area, calculating the amount of land tax) and inexpediency of the costs of calculating and collecting this tax.
So, any taxation primarily presupposes that "tax" income should significantly exceed administrative costs, and tax administration should be inexpensive. The law provides for the introduction of this norm from 2020, that is, for 2020 the land tax for these land plots will not be paid. This norm is improving for individuals.

Department of State Revenue by District
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