Article 491. Objects of taxation code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

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1.objects of taxation are vehicles registered and (or) registered in the Republic of Kazakhstan, with the exception of trailers.

2. the following are not objects of taxation:

1) quarry dump trucks with a load capacity of 40 tons or more;

2) specialized medical vehicles;

3) sea vessels registered in the International Ship Register of the Republic of Kazakhstan;

4) special cars that are the object of property tax.

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Article 491. Objects of taxation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The objects of taxation are vehicles, with the exception of trailers, registered and (or) registered in the Republic of Kazakhstan.

2. They are not taxable objects:

1) quarry dump trucks with a lifting capacity of 40 tons and above;

2) Specialized medical vehicles;

3) sea vessels registered in the International ship registry of the Republic of Kazakhstan;

4) special vehicles that are subject to property taxation.

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