In connection with the adoption of the Law of the Republic of Kazakhstan dated December 10, 2020 "On Amendments and Additions to the Code of the Republic of Kazakhstan" On Taxes and Other Mandatory Payments to the Budget "(Tax Code), we inform you the following.
On amendments to the Tax Code of the Republic of Kazakhstan to simplify the payment of property tax and land tax by individuals, the above taxes were combined. Previously, it was two different taxes, a different method of calculation, two receipts, and this created inconvenience to taxpayers. Two taxes will be paid as a single payment at KBK 104102.
The payers of the property tax of individuals are individuals who have an object of taxation:
1) dwellings, buildings, summer cottages, garages and other structures, structures, premises belonging to them by right of ownership;
2) land plots owned by individuals by right of ownership.
The calculation of tax on objects of taxation of individuals is made by tax authorities no later than July 1 of the year following the reporting tax period, at the location of the object of taxation, regardless of the place of residence of the taxpayer, by applying the appropriate tax rate to the tax base, taking into account the actual period of ownership on objects of taxation of individuals, the rights to which were registered before January 1 of the year following the reporting tax period.
Personal property tax includes taxes calculated separately for each taxable item for the tax period.
The tax is paid to the budget at the location of the taxable items no later than October 1 of the year following the reporting tax period at KBK 104102.
Also, we inform you that in accordance with clause 7 of Article 526 of the Tax Code of the Republic of Kazakhstan, a norm has been introduced on exemption from payment of land tax for occupied apartments (rooms) in multi-apartment residential buildings.
Fulfillment of the tax obligation is the duty and duty of every citizen of the Republic of Kazakhstan.
In this connection, the Department of State Revenues in the Kostanay region asks to timely pay taxes and other mandatory payments to the budget.
Payment of tax arrears and current payments can be made electronically on the eGov.kz portal, through mobile applications of second-tier banks (post.kz, kaspi.kz, homebank.kz and others), through the Tax Wallet service in the eSalyq mobile application.
State Revenue Office for Beimbet Mailin District