According to Article 490 of the Code of the Republic of Kazakhstan On Taxes and Other Mandatory Payments to the Budget (Tax Code), they are not payers of tax on vehicles...

According to Article 490 of the Code of the Republic of Kazakhstan On Taxes and Other Mandatory Payments to the Budget (Tax Code), they are not payers of tax on vehicles:

1) legal entities-producers of agricultural products specified in Article 697 of this Code, as well as the head and (or) members of a peasant or farm economy-for specialized agricultural machinery used in the process of their own production of agricultural products, included in the list established by the authorized body in the field of development of the agro-industrial complex in coordination with the central authorized body for state planning and the authorized body;

2) the head and (or) members of a peasant or farm farm applying a special tax regime for peasant or farm farms - for passenger and cargo vehicles used in activities covered by such a special tax regime, within the limits of the following standards::

one passenger car with an engine capacity of up to 2,500 cubic centimeters per peasant or farm;

for trucks with a maximum total engine power of 1000 kW per 1000 hectares of arable land (hayfields, pastures) in compliance with the ratio of 1:1 per peasant or farm.

At the same time, if the calculation results in the number of vehicles being more than one unit with a fractional value of 0.5 or higher, this value is subject to rounding to whole units, if below 0.5 - it is not subject to rounding.

If, based on the results of the calculation, the number of trucks will be less than one unit, one truck with the lowest engine power will be exempt;

3) state institutions and state educational institutions of secondary education;

4) public associations of disabled persons corresponding to paragraph 1 of Article 289 of this Code - one passenger vehicle with an engine capacity of not more than 3000 cubic centimeters and one bus;

5) veterans of the Great Patriotic War, veterans equated on benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) not less than six months from June 22, 1941 to May 9, 1945 and not awarded orders and medals of the former Soviet Union for selfless work and impeccable military service in the rear during the Great Patriotic War, heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles "Halyk kaharmany", "Kazakstannyn Enbek Epi", awarded the Order of Glory of three degrees and the Order "Otan", mothers with many children, awarded the title "Mother-heroine" or awarded the pendant "Altyn alka" or "Kumis alka" - one vehicle that is subject to taxation;

6) persons with disabilities who own motor-wheelchairs and cars - one motor vehicle that is subject to taxation.

The provisions of sub-paragraphs 5) and 6) of the first part of paragraph 3 of this Article shall apply during the tax period for one motor vehicle (except for a passenger car with an engine capacity of more than 4,000 cubic centimeters, in respect of which registration actions related to the change of ownership of the vehicle were performed in the authorized state body after December 31, 2013), regardless of whether the individual who has the right to apply the provisions of such sub-paragraphs belongs to one or several categories specified in them.