Article 593. Procedure for calculating and paying taxes the tax code of the Republic of Kazakhstan

Home / Codes / Article 593. Procedure for calculating and paying taxes the tax code of the Republic of Kazakhstan

 1.taxpayers shall independently calculate the tax by applying the appropriate tax rate to the tax base.

 Legal entities producing agricultural products, Aquaculture (fish farming) products specified in subitem 1) of Item 2 of Article 357 of this code calculate property tax with the right to reduce the tax amount by 70 percent.

 2. persons defined by Item 6 of Article 592 of this Code shall be entitled to the amount of tax:

 if the objects of taxation are leased to individuals under a long-term lease agreement for a dwelling without the right to purchase – in accordance with paragraph 1 of Article 591 of this code;

 taxable objects are calculated by applying the rates established by Article 602 of this code to the tax base, which is determined individually for each object in accordance with paragraph 2 of Article 591 of this code – in the case of leasing of housing under a long-term lease agreement with the right of purchase to individuals.

 3.property tax on objects of taxation in common shared ownership is calculated for each taxpayer in proportion to his share in the value of property.

 4.payment of tax is made to the budget at the location of the objects of taxation.

 5.the amount of current property tax payments is determined by taxpayers who are payers of such current payments in accordance with paragraph 1 of Article 596 of this code by applying the corresponding tax rates to the book value of objects of Taxation determined according to accounting data at the beginning of the tax period.

 6.taxpayers who are payers of current property tax payments in accordance with paragraph 1 of Article 596 of this Code shall pay the amounts of such current payments in equal shares no later than February 25, May 25, August 25 and November 25 of the tax period.

 7.payers of current payments adjust the amount of current property tax payments in case of receipt and (or) withdrawal of objects of taxation during the tax period.

 In case of receipt of objects of taxation during the tax period, the payer of current property tax payments shall have the amounts of such current payments increased by the amount determined by the accounting data by the amount multiplied by the number of months of the current tax period from the month of receipt of objects of taxation to the end of the tax period on 1/13 of the initial value of the objects of

 If the payer of current property tax payments leaves the objects of taxation during the tax period, the amounts of such current payments are reduced by the amount determined by applying the tax rate multiplied by the number of months of the current tax period from the month of withdrawal of the objects of taxation to the end of the tax period on 1/13 of the value of the objects of taxation that have left.

 At the same time, the following:

 for objects of taxation received in the current tax period – the initial cost as of the date of receipt according to accounting data;

 for the remaining objects of taxation – according to accounting data, the book value at the beginning of the tax period is the value of the objects of taxation that have left.

 8.property tax is paid by taxpayers no later than ten calendar days after the start of the deadline for submitting a declaration for the tax period.

 9. in case of transfer of rights to an object of taxation for a person who is a taxpayer on the basis of subparagraph 2) of paragraph 6 of Article 589 of this code, the amount of tax is not registered:

 1) for the transferring party – for the period from the 1st of the month of actual possession and (or) use (commissioning) of such an object of taxation to the 1st of the month in which such object was transferred on the basis of an act of acceptance and transfer or other document;

 2) for the receiving party – for the period that began on the 1st day of the month in which such an object was transferred on the basis of an act of acceptance and transfer or other document.

The code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII zrk.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

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" (tax code) in connection with the introduction of the tax code from July 18, 2025 No. 214-VIII of the Republic of Kazakhstan.

Article 593. General provisions code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.the fee for the use of the radio frequency spectrum (hereinafter referred to as the fee for the purposes of this paragraph) is charged for the denominations (bands, bands) of the radio frequency spectrum allocated by the authorized state body implementing the state policy in the field of communications (hereinafter referred to as the denominations of the radio frequency spectrum).

2.the right to use the radio frequency spectrum is certified by permits issued by the authorized state body implementing the state policy in the field of communications in accordance with the procedure established by the law of the Republic of Kazakhstan "on Communications".

3.in accordance with the law of the Republic of Kazakhstan" on Communications", the amount of a one-time fee payable to the budget for carrying out business activities for the provision of services in the field of communications using the radio frequency spectrum is not included in the calculation of the fee.

4. territorial divisions of the authorized state body implementing the state policy in the field of Communications shall inform the tax authorities at the location of the payers in the form established by the authorized body about the payers, the objects of taxation, the issued permits, their period of validity, changes and additions made to the issued permits, notifications sent to taxpayers and the amounts of:

1 – in the case established by part one of Paragraph 3 of Article 596 of this code-no later than February 25 of the tax period;

2) no later than the 25th day of the month following the month in which the taxpayer received permission to use the radio frequency spectrum, in the case established by the second part of Paragraph 3 of Article 596 of this code.

5.the territorial divisions of the authorized state body implementing the state policy in the field of Communications shall, no later than the 25th day of the month following the reporting quarter, submit to the tax authorities at the location of payers information on the payers of a one-time fee for carrying out business activities for the provision of services in the field of communications using a radio frequency spectrum in the form established by the authorized body, the amounts of such a one-time fee payable to the budget and the terms of its payment.

On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan