Date of publication: 08.05.2019 18:44
Date of changing: 14.05.2019 17:53

STATE REVENUE COMMITTEE of the

MINISTRY OF FINANCE of the REPUBLIC OF KAZAKHSTAN

 

PRESS RELEASE

 

What individuals can rely on tax concessions on taxes on property, land and transport?

In accordance with Tax Code of the Republic of Kazakhstan, the following individuals are not the payers of the land tax:

  • participants and invalids of the Great Patriotic War and persons equated to them for benefits and guarantees, persons awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) at least six months from June 22, 1941 to May 9, 1945 and those who was not awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, invalids, and one of the parents of a disabled person from childhood, disabled child, orphans and children left without parental care, until they reach maturity on:

- land plots occupied by the housing stock, including buildings and facilities attached to it;

- house plots;

- land plots allocated for maintaining personal household (subsidiary) farming, gardening, and country building, including land occupied by buildings;

- land plots occupied by garages;

  • Mothers of many children awarded with the title “Mother-Heroine”, awarded with the suspension bracket “Altyn Alka”, on:

- land plots occupied by the housing stock, including buildings and facilities attached to it;

- house plots;

  • separately living pensioners on:

- land plots occupied by the housing stock, including buildings and facilities attached to it;

- house plots.

Are not the payers of the tax on property of individuals:

- Heroes of the Soviet Union, heroes of Socialist Labor, persons awarded with the titles “Khalyk Kaharmany”, “Kazakhstannyn Enbek Eri”, awarded with the Order of Glory of three degrees and the Order “Otan”, mothers of many children, awarded with the title “Mother-Heroine”, awarded with the suspension bracket “Altyn Alka”, separately living pensioners - within the 1000 multiple size of the monthly calculation index established by the law on the republican budget and valid for January 1 of the corresponding fiscal year, from the total value of all taxable items that are property owners;

- participants and invalids of the Great Patriotic War and persons equated to them for benefits and guarantees, persons awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) at least six months from June 22, 1941 to May 9, 1945 and those who was not awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, invalids - within the 1500 multiple size of the monthly calculation index established by the law on the republican budget and valid for January 1 of the corresponding fiscal year, from the total value of all taxable items that are property owners;

- orphans and children left without parental care, until they reach maturity.

Are not the payers of the tax on transport:

- participants and invalids of the Great Patriotic War and persons equated to them for benefits and guarantees, persons awarded with orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) at least six months from June 22, 1941 to May 9, 1945 and those who was not awarded with 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, heroes of Socialist Labor, persons awarded with the titles “Khalyk Kaharmany”, “Kazakhstannyn Enbek Eri”, awarded with the Order of Glory of three degrees and the Order “Otan”, mothers of many children, awarded with the title “Mother-Heroine”, awarded with the suspension bracket “Altyn Alka” or “Kumis Alka”, - on one vehicle, which is the object of taxation;

- disabled persons who own motorized carriages and vehicles of one vehicle, which is subject to taxation.

However, it is necessary to take into account that these provisions are applied during the tax period by one vehicle (except for a car with an engine capacity of over 4,000 cubic centimeters, against which registration actions related to the change of ownership of the vehicle were made by an authorized state body after 31 December 2013), regardless of whether an individual with the right to apply the provisions of such sub-clauses relates into one or several categories indicated in them.

At the same time, the above-mentioned benefits are applied on the basis of information corresponding to the authorized state bodies.

In addition, we also inform you that the right of exemption applies from the first day of the month in which such a right arose.

 Press-office

State Revenue Committee

Ministry of Finance of the RK

(Zhenis avenue, 11)