Comment to Article 191. The concept and types of private property of the Civil Code of the Republic of Kazakhstan
The Constitution of the Republic of Kazakhstan mentions two types of property: private and public. They are recognized and equally protected by law (paragraph 1 of Article 6 of the Constitution of the Republic of Kazakhstan).
The Civil Code defines private property by exclusion as non-governmental, without revealing its essential features. It follows from this that the legal regime of ownership of all non-State actors is, in principle, identical.
Citizens of the Republic of Kazakhstan may have any legally acquired property in private ownership (paragraph 1 of Article 26 of the Constitution of the Republic of Kazakhstan).
A number of state-owned objects defined in the Constitution of the Republic of Kazakhstan (paragraph 3 of Article 6, see also commentary to Article 193 of the Civil Code), as well as those on which the state monopoly is established by legislative acts, cannot be privately owned by citizens and non-governmental legal entities. First of all, we are talking about most natural resources, forests, waters, airspace, wild animals and plants, objects of the space industry, with certain reservations also about narcotic substances, poisons, military weapons, etc.
In the future, legislative acts may provide for other property objects that cannot be owned by citizens or legal entities. To date, the range of objects that cannot be owned by legal entities and citizens is identical. However, in the future, it is theoretically possible for a legislative act to establish restrictions only for citizens or only for legal entities.
The number and value of privately owned property is not limited. However, in cases stipulated by law, an income declaration is required, compliance with tax and antitrust laws, as well as the rights of third parties. So, in accordance with paragraph 1 of art. 49 of the Decree on Taxes, individuals who have made large purchases in the tax year totaling more than 1,000 monthly calculation indices per year submit a declaration of total annual income and deductions to the tax authorities at the place of tax registration by March 31 of the year following the reporting year.
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The commentary was prepared within the framework of the scientific and practical research program of the Scientific Research Center of Private Law of the Kazakh State Law University.
Head of the working group on the preparation of the draft Civil Code of the Republic of Kazakhstan, Corresponding Member of the Academy of Sciences of the Republic of Kazakhstan, Professor Suleimenov M.K.
Deputy head Professor Basin Yu.G.
