Article 603. Procedure for calculating and paying taxes tax code of the Republic of Kazakhstan

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1.in addition to those specified in Article 604 of this code, the tax calculation of individuals on taxable objects is carried out by the tax authorities, regardless of the place of residence of the taxpayer, no later than July 1 of the year following the reporting tax period, taking into account the actual period of ownership of individuals whose rights are registered before January 1 of the year following the reporting tax period, by applying the appropriate tax rate to the tax base.

2.property tax of individuals shall include separately calculated tax amounts for each taxable object specified in Article 599 of this code for the tax period.

3.if during the tax period the object of taxation was on the right of ownership for less than twelve months, the property tax payable on such objects is calculated by dividing the amount of tax determined in accordance with paragraph 1 of this article by Twelve and multiplying by the number of months of the actual period of stay of the object of taxation on the right of ownership.

At the same time, the actual period of the object's stay on the right of ownership is determined from the beginning of the tax period (if the object is on the right of ownership to such a date) or from the 1st of the month in which the ownership of the object arose until the 1st of the month in which the ownership of such object was transferred, or until the end of the tax period (if the object is on the right of ownership to such date).

4.for an object of taxation in common shared ownership of several individuals, the tax is calculated in proportion to their share in this property.

5.in case of destruction, destruction, destruction of the object of Taxation, recalculation of the tax amount is made in the presence of documents issued by the authorized state body confirming the facts of destruction, destruction, destruction.

6. in case of occurrence or termination of the right to apply the provisions of subitems 1)-5) of Item 2 of Article 597 of this code during the tax period, such provisions:

if a right arises – from the 1st day of the month in which such a right arose until the end of the tax period or until the 1st day of the month in which such a right is terminated;

upon termination of the right – from the 1st of the month of termination of such right does not apply.

7.payment of tax to the budget is made no later than October 1 of the year following the reporting tax period at the location of the objects of taxation, unless otherwise established by Item 8 of this article.

8.the amount of tax payable for the actual period of ownership of the object of taxation by the person transferring the right of ownership must be included in the budget no later than the date of state registration of the property rights.

At the same time, in the case provided for in part one of this paragraph, the tax base determined for the Tax Period preceding the year in which the transfer of ownership of the object of taxation was carried out for the purpose of calculating the property tax of individuals is applied.

9.when changing the boundaries of an administrative-territorial unit, the tax on the property of individuals in a settlement of the territory transferred to the boundaries of another administrative-territorial unit as a result of such a change in the boundaries is calculated based on the base value established for the category of settlement within the borders where this settlement is located before the date of such change for the tax period in which such a change was made.

10.when transferring a settlement from one category of a settlement to another during a tax year, property tax on land plots owned by individuals on the right of ownership for the tax period during which such a transfer was carried out is calculated at the rates established for the category of settlement to which this settlement was attributed prior to such a transfer.

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

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

1.payment for the placement of outdoor (visual) advertising (hereinafter referred to as the fee for the purposes of this paragraph) is charged for the placement of outdoor (visual) advertising in open space outside the premises in settlements, in the divided strip of public roads, in open space outside the premises outside the settlements and outside the divided strip of public roads.

2.in case of failure to send a corresponding notification, the actual placement of outdoor (visual) advertising is the basis for collecting the amount of payment and inclusion in the budget.

3.local executive bodies submit monthly, no later than the 15th day of the month following the reporting month, to the tax authorities at the place of placement of outdoor (visual) advertising information about payers, payment amounts, period and place of placement of outdoor (visual) advertising, sending (not sending) notification in the form established by the authorized body.

Warning. Article 603 as amended by the law of the Republic of Kazakhstan dated 08.01.2019 No. 215 - VI (entered into force on the expiration of three months after the date of its first official publication).

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