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 Introduction of the Code of the Republic of Kazakhstan" On Taxes and Other Mandatory Payments to the Budget "(Tax Code)", according to which amendments were made to the payment of transport, land and property taxes of individuals.
Tax on vehicles of individuals
In order to correctly calculate the tax liabilities of individuals and to exclude the formation of overpayments due to changes in the actual period of ownership of vehicles, to exclude red tape in connection with the return of wrongly (unnecessarily) the period of payment of the tax on vehicles of individuals is postponed to the end of the first quarter of the year following the reporting one.
This norm is permanent. The law provides for the operation of this norm from 2020, that is, for the obligations of 2020, it is provided to make payment in 2021.
Combining property taxes and land taxes of individuals
The combination of these taxes is provided without changing the elements of the tax (the object of taxation, the tax base, the 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, and the taxpayer will be presented for payment in one amount (one budget classification code).
Thus, this rule is an improvement 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, the payment of the already combined property tax is provided for for the obligations of 2020.
Cancellation of land tax for owners of apartment buildings
The 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 cost of calculating and collecting this tax.
So, any taxation first of all assumes that the "tax" income should significantly exceed the administrative costs, 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.