Vehicle tax payers are individuals who have taxable properte rights.

Unless otherwise established by this article, the vehicle tax shall not be paid by:

       1) legal entities producing agricultural products, specified in Article 697 of this Code, as well as the head and (or) members of a peasant or farm enterprise – with respect to specialized agricultural machinery used in their own production of agricultural products and included in the list approved by the authorized body for the agro-industrial complex development 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 enterprise applying a special tax regime for peasant or farm enterprises – with respect to cars and trucks used in activities subject to this special tax regime, within the limits of the following requirements:

      one car with an engine having a capacity up to 2500 cc per one peasant or farm enterprise;

      trucks with a maximum aggregate capacity of engines of 1000 kW per 1000 hectares of arable land (hayfields, pastures), with the 1:1 ratio per one peasant or farm enterprise.

       In addition to the above,if the calculation of the number of vehicles results in more than one unit with the decimal part of 0.5 and greater, this value shall be rounded to the nearest integer, if the decimal part is less than 0.5 - it shall not be rounded.

       If the calculation of the number of trucks results in less than one unit, one truck with the smallest engine capacity is subject to exemption;

      3) state institutions and state secondary education institutions;

      4) public associations of persons with disabilities meeting the requirements of paragraph 1 of Article 289 of this Code - one car with an engine capacity of not more than 3000 cubic centimeters and one bus;

      5) veterans of the Great Patriotic War, veterans equated in 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) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR 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 of “Khalyk kaharmany”, “Kazakhstannyn Yenbek Eri”, awarded the Order of Glory of three degrees and the Order “Otan”, mothers of many children, awarded the title “Mother Heroine” or awarded the pendant “Altyn alka” or “ Kumis alka” – with one motor vehicle, which is the object of taxation;

      6) persons with disabilities that have  motorized wheelchairs and cars in ownership- one motor vehicle, which is the object of taxation.

       The provisions of subparagraphs 1), 2) and 4) of part one of this paragraph do not apply if such vehicles are provided for use, transferred into trust management or leased out.

Individuals shall make tax payment to the budget at the place of residence no later than April 1 of the year following the reporting tax period.

A taxable period for the vehicle tax calculation is a calendar year from January 1 through December 31.

Source : https://www.gov.kz/memleket/entities/kgd-zhambyl/press/news/details/969986?lang=kk