The Department of State Revenue for the city of Kostanay reminds:
In accordance with paragraph 1 of Article 532 of the Tax Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code), the calculation of tax on objects of taxation of individuals is carried out by the 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 taxpayer's place of residence, by applying the corresponding tax rate to the tax base, taking into account the actual period of ownership on the property right for the objects of taxation of individuals, the rights to which were registered before January 1 of the year following the reporting tax period, as well as in accordance with paragraph 6 of this Article of the Tax Code, tax payment is made to the budget at the location of the objects of taxation no later than October 1 of the year following the reporting tax period.
Thus, the calculated property tax for 2022 from July 1 to October 1 of this year will be placed in the service "Upcoming payments" of the mobile application "E-salyq Azamat".
In order to create favorable conditions for taxpayers-individuals, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan launched a free mobile application "e-Salyq Azamat", which can be installed by downloading the application in the App Store and Play Market for free, in this application every citizen of the Republic of Kazakhstan has the opportunity to find out the amounts of upcoming payments, as well as to make calculations with the budget on time according to the Tax Legislation.
To log in to the mobile application, for the security of your data, it is necessary that your mobile phone number is registered to your IIN in the Mobile Citizens Database (PSC).
Individuals are given the opportunity to find out the upcoming amount of tax before its due date, with the simultaneous possibility of making payments using ready-made details.
We remind you that the deadline for paying property tax for 2022 expires on October 1, 2022.
In addition to viewing upcoming payments on the Portal of the SRC, the Portal of "electronic government" (egov.kz ), the possibility of obtaining data in mobile applications of banks has been implemented (Kaspi.kz , Homebank).
At the same time, the amount of the calculated property tax in the service of upcoming payments of mobile applications of the SRC and banks is displayed taking into account the existing payment (overpayment) on the personal account.
At the same time, the amount of upcoming property tax payments is not a tax debt, and therefore this amount is not displayed in the service "Information on the absence (presence) of debt, accounting for which is maintained in the state revenue authorities" of the SRC mobile application.
Individuals can also pay taxes in other ways: in cash at second-tier bank branches or payment terminals, using bank cards at ATMs and payment terminals.
Department of State Revenue for the city of Kostanay.