Article 585. Features of calculating, paying and submitting tax reports in certain cases tax code of the Republic of Kazakhstan

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1.for land plots on which buildings, structures and structures are located in the use of several taxpayers, land tax is calculated separately for each taxpayer in proportion to the area of buildings and structures in their separate use.

2.when the legal entities specified in subitems 3) and 4) of Item 3 of Article 571 of this code provide for the use, trust management or lease of a part of a building or part of a building, the land tax is subject to calculation based on the specific weight of the area of use, trust management or leased building or part of a building on the common area of the entire building, building located on this land plot.

3.in case of acquisition by a legal entity of real estate as part of the housing stock, land tax is subject to accrual on the land of localities at the basic tax rates established by Article 577 of this code, with the exception of land occupied by the housing stock, including buildings and structures adjacent to it.

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

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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 585. "I don't know," he said, " but I don't know."

1. payers are::

state forest owners and persons who have received the right to forest use in accordance with the procedure defined by the Forest Code of the Republic of Kazakhstan;

Persons who have received the right to seize rare and endangered plant species, their parts or derivatives on the basis of a corresponding decision of the Government of the Republic of Kazakhstan;

persons engaged in the preparation (collection) of wild plant species for pharmaceutical, food and technical needs.

2.in accordance with the Land Code of the Republic of Kazakhstan, forest owners who carry out forest use on their own or private forest fund plots of long-term land use are not payers of payments upon receipt of the right of targeted forest use for afforestation.

Warning. Article 585 as amended by the law of the Republic of Kazakhstan dated 20.03.2023 No. 213 – VII (effective from 01.01.2024).

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