Article 564. Objects of taxation tax code of the Republic of Kazakhstan

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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.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President

Republic of Kazakhstan

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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 564. Procedure for calculating and paying fees for land plots received for temporary paid land use (lease), as well as not used for relevant purposes or used in violation of the legislation of the Republic of Kazakhstan code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.the amount of payment for land plots received for temporary paid land use (lease) is calculated on the basis of temporary paid land use contracts concluded with the authorized body for land relations, and on the territory of the special economic zone with the local executive body or the management company of the Special Economic Zone.

The amounts of annual payments for land plots received for temporary paid land use (lease) are established in the calculations drawn up by the authorized bodies for land relations, and in the territories of Special Economic Zones – by local executive bodies or administrations of Special Economic Zones.

In cases of changes in the terms of contracts, as well as the procedure for calculating land tax established by this code, resulting in changes in the amounts of land tax, the calculations of the amount of payment for land plots received for temporary paid land use (lease) are reviewed by the authorized bodies for land relations, and in the territories of Special Economic Zones, by local executive bodies or administrations of Special Economic Zones.

2.the amount of payment for land plots received for temporary paid land use (lease) payable in the tax period is determined based on the payment rates established in the calculations specified in Paragraph 1 of this article and the actual period of use of the land plot in the tax period.

At the same time, the actual period of use of the land plot is determined from the beginning of the tax period (if the land plot is on the right of primary paid land use on the day of the beginning of the tax period) or from the 1st day of the month in which such right to the land plot arose until the 1st day of the month in which such right was terminated, or until the end of the tax period (if the land plot is on such right on the day of the end of the tax period).

3.the amount of payment for land plots received for temporary paid land use (lease) is not set lower than the amount of land tax calculated on such land plots in accordance with this code.

The amount of payment for land plots received for temporary paid land use (lease) for individuals, specified in subitem 2) of Article 528 of this code, is not established below the amount of the amount of property tax of individuals calculated for such land plots in accordance with this code.

4.payers pay the amount of payment to the budget in equal shares no later than February 25, May 25, August 25 and November 25 of the current year, unless otherwise established by paragraphs 5 and 6 of this article.

In cases where the state submits land plots for temporary paid land use after one of the above-mentioned payment terms, the next next payment period is the first payment period.

5.individuals pay the amount of payment for land plots received for paid Land Use and not used (not subject to use) in business activities no later than February 25.

In case of conclusion of a temporary paid Land Use Agreement after the period established by part one of this paragraph, payment by an individual for the tax period for which such agreement was concluded shall be made no later than the 25th day of the month following the month in which such agreement was concluded.

6.in case of expiration of the temporary paid Land Use Agreement or its termination before the end of the tax period, the amount of payment for land plots received for temporary paid land use (lease) is subject to payment to the budget for a specific period of land use in the same year no later than the 25th day of the month following the month of expiration of the contract or termination of such contract.

7.the amount of payment is paid to the budget at the location of the land plot – at the calculated payment for the land plot transferred for temporary paid land use (lease).

8.organizations operating in the territories of special economic zones shall calculate payment for the use of land plots taking into account the rules established by Chapter 79 of this code.

9. For land plots intended for the construction of objects and not used for relevant purposes or used in violation of the legislation of the Republic of Kazakhstan, the authorized body for land relations on land plots received for temporary paid land use (lease), and on the territory of the Special Economic Zone – the amount of payment calculated on the basis of temporary paid Land Use Agreements concluded with the local executive body or the management company of the Special Economic Zone is increased tenfold from the date of submission by the authorized body for control over the use and protection of land to the land user of a written instruction on the need to use the land plot for its intended purpose and (or) eliminate violations of the legislation of the Republic of Kazakhstan.

For the purposes of part one of this paragraph and Paragraph 3 of this article, the procedure for determining land plots that are not used for the relevant purposes or used in violation of the legislation of the Republic of Kazakhstan is determined by the central authorized body for Land Management in coordination with the authorized body.

The provisions of this paragraph do not apply to an organization specializing in improving the quality of credit portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, and its subsidiaries.

10. Authorized body for land relations for land plots received for temporary paid land use (lease) on agricultural land plots that are not used for their intended purpose or used in violation of the legislation of the Republic of Kazakhstan, and on the territory of the Special Economic Zone – the amount of payment calculated on the basis of temporary paid Land Use Agreements concluded by the local executive body or the management company of the Special Economic Zone is increased twenty times from the date of submission to the land user of a written instruction on the elimination of violations of the requirements of the land legislation of the Republic of Kazakhstan by the territorial division for land management of Regions, Cities of Republican significance, the capital, exercising state control over the use and protection of land.

11.the procedure for submitting information on land plots specified in paragraphs 9 and 10 of this article to the tax authorities of the authorized body for control over the use and protection of land is determined by the authorized body.

12.payment for land plots, the information of which is specified in paragraphs 9 and 10 of this article, provided by the territorial division for Land Management, which exercises state control over the use and protection of land in regions, cities of Republican significance, the capital, shall be calculated by the tax authorities based on the amount of the accrued payment and the area of the land plot,

Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI.

This Code establishes the basic principles of taxation, regulates power relations on the procedure for establishing, introducing, changing, canceling, calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of a tax obligation.

President

Republic of Kazakhstan

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