The State Revenue Department 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 tax authorities calculate the tax on the objects of taxation of individuals 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 appropriate 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.
In order to create favorable conditions for taxpayers-individuals, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has 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 make calculations with the budget on time according to Tax Legislation.
Department of State Revenue for the city of Kostanay