The property acquired by the spouses during marriage is their common joint property (Article 33 of the Code on Marriage and Family).

In case of common joint ownership, the taxpayer is one of the owners of the property by agreement between them. If the amount of tax has been received by all owners, then only one of the owners makes the payment.

In shared ownership, tax payers are all property owners, according to their share in this property. The state revenue authorities calculate property tax on one of the spouses, based on information sent by the authorized body (NAO "State Corporation "Government for Citizens").

It is necessary to pay property tax for 2024 at the location of the taxable objects no later than October 1 of the current year. In order to avoid erroneous payments, the amount of the tax actually calculated with the simultaneous possibility of making payments using the specified details can be seen in the Upcoming Payments service on the website.

kgd.gov.kz , in the mobile application "e-salyq Azamat", as well as in the mobile applications of banks "Kaspi.kz " and "Halyk bank".

Department of Explanatory Work and Contact Center State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1029261?lang=kk