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

Article 513. Features of the tax calculation, payment and filing of tax returns in individual cases

1. As for land plots occupied by buildings, structures and constructions used by several taxpayers, the 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 subparagraphs 3) and 7) of paragraph 3 of Article 498 of this Code, provide for use, transfer into trust management or lease out a part of a building or part of a structure, the land tax is calculated depending on the relative share of the area of a part of the building or part of the structure in the total area of all buildings and structures located on this land plot provided for use, transferred into trust management or leased out.

3. If a legal entity acquires immovable property that is part of the housing stock, the land tax shall be calculated at base rates of the tax on the land of populated localities, except for the land occupied by the housing stock, including buildings and structures attached to it, set by Article 505 of this of the Code.
Article 514. The order for calculation and time limits for payment of the tax by individuals

Footnote. Article 514 is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).
Chapter 63. TAXABLE PERIOD AND TAX RETURNS
Article 515. Taxable period

A taxable period for the land tax calculation is a calendar year from January 1 through December 31.
Article 516. Tax returns

1. With regard to land plots (to be) used in entrepreneurial activity, individual entrepreneurs (except for individual entrepreneurs applying a special tax regime for small business entities) and legal entities submit to the tax authorities at the location of their land plots the calculation of current payments for the land tax on or before February 15 of a current taxable period with regard to tax obligations determined as of the beginning of the taxable period.

2. Within ten calendar days prior to the next scheduled (within a taxable period) deadline for the payment of current payments, a taxpayer shall submit:

the calculation of current payments - if tax obligations arise within the taxable period, except for those arisen after the last deadline for the payment of current payments;

additional calculation of current payments with appropriate adjustment of the amount of such payments and their distribution between forthcoming periods of payment in equal parts – in case of changes in tax obligations for the land tax within the taxable period.

If tax obligations arise after the last deadline for the payment of current payments, taxpayers do not submit the calculation of current payments.

In this case, calculation of current payments or an additional calculation of current payments shall be presented for facilities for which tax liabilities have arisen or changed as of the first day of the month when the next due date for payment of current payments is due.

3. The declaration shall be submitted to the tax authorities at the location of their land plots on or before March 31 of the year following a reporting taxable period:

1) by legal entities;

2) by individual entrepreneurs – with regard to tax obligations determined for the land plots (to be) used in entrepreneurial activity;

3) by individuals (including private practice owners) – with regard to tax obligations determined for the land plots (to be) used in entrepreneurial activity and (or) activity related to such private practice.

Footnote. Article 516 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

SECTION 15. PROPERTY TAX

Chapter 64. TAX ON THE PROPERTY OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS