Article 512. The tax code of the Republic of Kazakhstan
The following are the payers of Value Added Tax in the EAEU:
1) persons specified in subitem 1) of Item 1 of Article 447 of this code;
2) persons importing goods from the territory of the EAEU member states to the territory of the Republic of Kazakhstan:
resident legal entity;
a structural subdivision of a resident legal entity, if it is a party to the contract (contract) ;
if, under the terms of the agreement (contract) between a resident legal entity and a taxpayer of the EAEU member state, the recipient of the goods is a structural subdivision of a resident legal entity, on the basis of the relevant decision of such a legal entity, the structural subdivision of a resident legal entity;
a non-resident legal entity registered as a taxpayer with the tax authorities of the Republic of Kazakhstan, carrying out activities through a permanent institution without opening a structural unit;
A non-resident legal entity operating in the Republic of Kazakhstan through a structural unit;
a non-resident legal entity that carries out its activities without forming a permanent institution;
trust managers who import their goods as part of their activities under trust management agreements with the founders of trust management or beneficiaries in other cases arising from trust management;
Diplomatic and equivalent representative office of a foreign state accredited in the Republic of Kazakhstan, persons belonging to the diplomatic, administrative and technical personnel of these representative offices, including family members living together; Consular Office of a foreign state accredited in the Republic of Kazakhstan, consular officials, consular officers, including family members living together;
persons engaged in private practice, importing goods in order to carry out notarial activities, activities for the execution of executive documents, advocacy, professional activities of a mediator;
an individual who imports goods for the purpose of entrepreneurial activity. The criteria for attributing goods to imported goods for the purpose of entrepreneurial activity are established by the authorized body.
The code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII zrk.
President
Republic of Kazakhstan
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From January 1, 2026, the draft code of the Republic of Kazakhstan from December 25, 2017 "on taxes and other related payments in the budget" (the tax code) in connection with the introduction of the tax code from July 18, 2025 No. 214-VIII of the Republic of Kazakhstan.
Article 512. The procedure for calculating and paying taxes by legal entities and individual entrepreneurs code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
1.taxpayers independently calculate the amounts of land tax by applying the appropriate tax rate to the tax base.
2.legal entities and individual entrepreneurs, with the exception of individual entrepreneurs applying a special tax regime for small businesses, are obliged to calculate and pay current land tax payments during the tax period.
3.the amount of current payments is determined by applying the corresponding tax rates to the tax base for objects of taxation that existed at the beginning of the tax period.
4.taxpayers pay the amounts of current tax payments in equal shares no later than February 25, May 25, August 25 and November 25 of the tax period, with the exception of individual entrepreneurs applying special tax regimes for small businesses.
5. in case of occurrence of tax obligations during the tax period, including when the objects of taxation are transferred to use, trust management or transferred under a Property Lease (Lease) Agreement by legal entities specified in subitems 3) and 7) of Item 3 of Article 498 of this code:
1) the next term of payment of current tax amounts during such a tax period is the term of their first payment;
2) after the deadline for payment of current payments, only the final settlement and payment of the tax amount shall be made within the terms provided for in Paragraph 8 of this article.
6.when land tax liabilities change during the Tax Period, current payments are adjusted in equal shares for the upcoming terms of payment of land tax in such tax period to the amount of changes in tax liabilities, unless otherwise established by paragraph 7 of this article.
7.in case of transfer of rights to objects of Taxation during the tax period, the amount of tax is calculated for the actual period of ownership of the land plot.
The amount of tax payable for the period of actual ownership of the land plot by the person granting these rights must be included in the budget before or upon registration of the rights. At the same time, the person transferring these rights calculates the amount of tax from January 1 of the current year to the beginning of the month in which he transfers the land plot. A person who has received such rights calculates the amount of tax for the period starting from the beginning of the month in which his right to a land plot arose.
8.the taxpayer makes the final settlement and pays the land tax no later than ten calendar days after the start of the deadline for submitting the declaration for the tax period.
9.individual entrepreneurs applying a special tax regime for small businesses pay land tax no later than ten calendar days after the start of the deadline for submitting a declaration for the tax period.
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