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Article 617. General provisions of the Tax Code of the Republic of Kazakhstan
1. The fee for the use of land plots (hereinafter referred to as the fee for the purposes of this paragraph) is charged for the provision by the State:
land plot for temporary paid land use (lease);
a subsurface area in accordance with the legislation of the Republic of Kazakhstan on subsurface resources and subsurface use on the basis of a license for exploration or extraction of solid minerals.
2. The procedure for the provision of land and subsoil plots is established by the Land Code of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on subsoil and subsoil use.
3. Authorized state bodies on land relations, and in the territories of special economic zones – local executive bodies or management companies of special economic zones, quarterly, no later than the 15th day of the month following the reporting quarter, submit to the tax authorities at their location information on payers, taxable objects and the periods for which land plots are provided in accordance with the Legislation of the Russian Federation. temporary paid land use (lease).
4. Authorized state bodies for granting the right to subsurface use quarterly, no later than the 15th day of the month following the reporting quarter, provide the tax authorities at the location of the payers with information about the payers, the objects of taxation, the period of validity of the license for exploration or extraction of solid minerals, identifying coordinates of the blocks and their individual codes.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 617. Exemption from payment of state duty when performing notarial acts of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
The following persons are exempt from paying the state fee when performing notarial acts::
1) individuals – for the certification of their wills, contracts of donation of property in favor of the state;
2) state institutions – for issuing them certificates (duplicate certificates) of the state's right to inheritance, as well as for all documents necessary to obtain these certificates (duplicate certificates);
3) individuals – for issuing certificates of inheritance rights to them:
property of persons who died defending the Republic of Kazakhstan, in connection with the performance of other state or public duties, or in connection with the fulfillment of the duty of a citizen of the Republic of Kazakhstan to save human life, protect state property and law and order;
housing or a share in a housing and construction cooperative, if the heir lived with the testator for at least three years on the day of the testator's death and continues to live in this dwelling after his death;
insurance payments under insurance contracts, government loan bonds, wages, copyrights, royalties and remuneration for discoveries, inventions and industrial designs;
property of rehabilitated citizens;
4) veterans of the Great Patriotic War, veterans who are equivalent 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 labor and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945, and those who were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons with disabilities, as well as one of the parents of a person with a disability since childhood, a child with a disability – for all notarial actions;
5) candace – for all notarial actions related to the acquisition of citizenship of the Republic of Kazakhstan;
6) mothers with many children, awarded the title of "Mother Heroine", awarded the pendants "Altyn alka", "Kumis alka", – for all notarial actions;
7) individuals suffering from chronic mental illness, over whom guardianship has been established in accordance with the procedure established by the legislation of the Republic of Kazakhstan, – for obtaining certificates of inheritance of their property.;
8) the Union "Voluntary Society of Persons with Disabilities of Kazakhstan" (DOIK), the Kazakh Society of the Deaf (KOG), the Kazakh Society of the Blind (KOS), as well as their production enterprises – for all notarial actions;
9) orphaned children and children left without parental care until they reach the age of eighteen – for issuing certificates of inheritance rights to them.
The footnote. Article 617 as amended by the Law of the Republic of Kazakhstan dated 05/06/2020 No. 324-VI (effective ten calendar days after the date of its first official publication).
On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court
