MOTOR VEHICLE TAX

The procedure for calculating motor vehicle tax for passenger cars has been changed. For vehicles with a service life exceeding 10 years, a correction coefficient of 0.7 is applied; for vehicles older than 20 years, a correction coefficient of 0.5 is applied.Peasant and farm enterprises are exempt from paying motor vehicle tax on one passenger motor vehicle with a cargo platform and a driver's cab separated from the cargo compartment by a rigid permanent partition (pickup trucks) per peasant or farm enterprise.

The provision classifying vehicle categories based on the type of vehicle (pickups, SUVs, limousines, vans) has been abolished. The category of a vehicle is now determined according to the category of the driving license required to operate it (A, B, C, D).

Tax rates for passenger cars with an engine capacity exceeding 3,000 cubic centimeters, manufactured (produced or assembled) in the Republic of Kazakhstan after 31 December 2013, or imported into the Republic of Kazakhstan after 31 December 2013, have been abolished.

The obligation for legal entities to submit calculations of current motor vehicle tax payments (tax reporting) has been abolished. Taxpayers will submit only the annual tax declaration and make the corresponding tax payment based on year-end results.

 LAND TAX

The obligation for legal entities and individual entrepreneurs to submit calculations of current land tax payments (tax reporting) has been abolished. Taxpayers will submit only the annual tax declaration and make the corresponding tax payment based on year-end results.

A provision has been introduced for the calculation of tax on agricultural land located within the boundaries of populated areas due to boundary changes, using the tax rates applicable to agricultural land, provided that such land plots are used for agricultural purposes.

For agricultural land plots that are not used for their designated purpose or are used in violation of the legislation of the Republic of Kazakhstan, the basic land tax rates are increased fortyfold from the date on which the owner or land user is served with a notice requiring the elimination of violations of land legislation.

 PROPERTY TAX

The calculation of current property tax payments has been abolished if the amount of tax liability does not exceed 300 Monthly Calculation Indices (MCI). If the amount of tax payable is less than 300 MCI, the taxpayer will submit only one annual tax declaration and make the corresponding payment based on year-end results.

For buildings and structures, the tax base is the average annual book value of taxable property, determined according to accounting records, including any revaluation of property carried out.

Such property revaluation must be conducted at least once every three years.

Department of State Revenue for Zhambyl Region
Non-Tax Payments Administration

Source : https://www.gov.kz/memleket/entities/kgd-zhambyl/press/news/details/1241443?lang=ru