On taxes and other obligatory payments to the budget (Tax Code)

Article 499. Identification of a payer in individual cases

1. As for a land plot in common ownership (use) of several persons, except for a land plot that is a part of assets of a mutual fund, each of these persons is the land tax payer, unless otherwise provided for in documents certifying the right to own or use these land plots, or agreed on by the parties.

The payer of the land tax on a land plot that is part of assets of a mutual fund is the managing company of this mutual fund.

2. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).

3. In case of no identification documents for a land plot, a ground for recognizing a user as a payer of the land tax on a land plot is his/her actual ownership and use of such a plot on the basis of:

1) a certificate of allotment of a land plot by state bodies - if a land plot is allotted from state property;

2) civil transactions or other grounds provided for by the legislation of the Republic of Kazakhstan - in other cases.

4. As for a land plot transferred (received) into financial lease together with a real estate item under a financial lease agreement, the land tax payer is the lessee.

Footnote. Article 504 is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).



Article 500. Taxable item

1. A taxable item is a land plot (in case of common shared ownership of a land plot – a land share).

2. Not subject to taxation are:

1) land plots of populated localities for common use.

Land plots of populated localities for common use include land plots occupied and intended for occupation by squares, streets, driveways, roads, embankments, parks, miniparks, boulevards, ponds, beaches, cemeteries and other items to meet the needs of the population (water pipes, heating pipes, power transmission lines, sewage treatment plants, ash and slag pipelines, main heating systems and other public utilities);

2) land plots occupied by a network of public roads.

Land occupied by a network of public roads in a rightofway includes land plots occupied by roadbeds, traffic junctions, overpasses, artificial structures, off-site reserves and other road maintenance facilities, road service office and residential premises, snow-protecting and decorative plantations;

3) land plots occupied by items temporarily closed by the decision of the Government of the Republic of Kazakhstan;

4) land plots purchased for the maintenance of rental buildings;

5) land plots occupied by buildings and structures specified in subparagraph 6) of paragraph 3 of Article 519 of this Code.