The head of state signed the Law of Kazakhstan "On amendments and additions to the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax code) and the Law of the Republic of Kazakhstan "About introduction in action of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax code)", according to which changes in part of payment of transport, land and property taxes from individuals.
Tax on vehicles of individuals
For the purpose of correct calculation of tax liabilities by individuals and excluding the formation of overpayments due to changes in the actual period of ownership of vehicles, eliminating red tape in connection with the return of funds (unnecessarily) the term of payment of the tax on vehicles of individuals is transferred to the end of the first quarter of the year following the reporting one.
This norm is constant. The law provides for the operation of this norm from 2020, that is, it is planned to pay for the obligations of 2020 in 2021.
Association of property tax and the land tax of physical persons
The combination of these taxes is provided without changing the elements of the tax (the object of taxation, the tax base, rates, the procedure for calculating and paying). In this case, the tax on land plots and property will be considered separately according to the current procedure, while the taxpayer will be presented for payment in one amount (one budget classification code).
Thus, this provision is improving for individuals in terms of simplifying the payment procedure. Thus, the Law provides for the introduction of this norm from 2020, that is, in 2021, for the obligations of 2020, the payment of the already combined property tax is provided.
Cancellation of land tax for owners of apartment buildings
Norm on exemption from payment of land tax by occupied apartments (rooms) in multi-apartment residential buildings, it is associated with complex administration (in terms of determining the share of the apartment (room), its area, calculating the amount of land tax) and the inexpediency of the costs of calculating and collecting this tax.
So, any taxation first of all assumes that the "tax" income should significantly exceed administrative expenses, the administration of the tax 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.