Article 5. Objects of evaluation of the Law on Evaluation Activities in the Republic of Kazakhstan

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The objects of evaluation include:

1) individual material objects (things), a set of things that constitute a person's property, property of a certain type (movable or immovable), including ownerless, extortionate property;

2) the right of ownership and other property rights to property or individual items from the property, the right of claim, obligations (debts), works, services, information, as well as objects of intellectual property rights, other objects of civil rights, including ownerless and extortionate, with the exception of objects of taxation of individuals (housing, suburban buildings, utility (office) buildings, basement, basement of a dwelling, garage) when determining the tax base, land plots when determining the cadastral (estimated) value."

This Law regulates public relations related to the implementation of valuation activities in the Republic of Kazakhstan, and also defines the legal basis for regulating valuation activities.

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Republic of Kazakhstan

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