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

Article 522. The order for the tax calculation and payment

1. Taxpayers calculate the tax on their own by applying an appropriate tax rate to the tax base.

Taxpayers applying a special tax regime for producers of agricultural products shall calculate the property tax with account of the provisions of paragraph 1 of Chapter 78 of this Code.

2. The persons, specified in paragraph 6 of Article 521 of this Code, shall calculate the amount of the tax by applying the rates set in Article 531 of this Code to the tax base, which is determined separately for each facility in accordance with:

paragraph 1 of Article 520 of this Code - in case of provision of taxable items to individuals under a long-term residential lease agreement without a purchase option;

paragraph 2 of Article 520 of this Code - in case of provision of taxable items to individuals under a long-term rent-to-own agreement.

3. As for taxable items in commonshared ownership, the property tax for each taxpayer is calculated in proportion to his/her/its share in the property value.

4. Taxpayers, except for individual entrepreneurs applying a special tax regime for small business entities, are obliged to make, within a taxable period, current payments for the property tax, which are determined by applying an appropriate tax rate to the book value of taxable items determined on the basis of accounting records as of the beginning of a taxable period.

5. The tax is paid to the state budget at the location of taxable items.

6. The amount of current payments shall be determined by applying the appropriate tax rates to the book value of taxation odjects, determined according to accounting data at the beginning of the tax period.

7. Taxpayers, except for individual entrepreneurs applying special tax regimes for small business entities, shall make current tax payments in equal parts on or before February 25, May 25, August 25 and November 25 of a taxable period.

8. If tax obligations arise within a taxable period, and also in case the legal entities, indicated in subparagraphs 3) and 4) of paragraph 3 of Article 517 of this Code, provide taxable items for use, transfer them into trust management or under a property rent (lease) agreement:

1) the first deadline for the payment of current tax amounts is the next scheduled deadline for their payment within such a taxable period;

2) after the last deadline for the payment of current payments, only the final settlement and payment of the tax amount is made within the time limits specified in paragraph 11 of this article.

9. In case of changes in property tax obligations within a taxable period, current payments are adjusted for the amount of changes in tax obligations in equal parts between forthcoming periods for the tax payment within such a taxable period, unless otherwise provided for in paragraph 8 of this article.

10. If taxable items are received within a taxable period, current payments for the property tax are increased by the amount, determined by way of applying the tax rate to 1/13 of the initial value of the taxable items received, which is determined on the basis of accounting data as of the date of receipt, multiplied by the number of months of the current taxable period beginning from the month of receipt of taxable items until the end of the taxable period. The amount, by which current payments are subject to increase, shall be distributed in equal parts among the periods for payment established by paragraph 7 of this article, and the first period for making current payments shall be the next scheduled one following the date of receipt of taxable items.

If taxable items are disposed of within a taxable period, current payments are reduced by the amount, determined by way of applying the tax rate to 1/13 of the value of the taxable items disposed of, multiplied by the number of months of the current taxable period beginning from the month, in which taxable items were disposed of, until the end of the taxable period.

In this case, the value of taxable items disposed of is:

their initial value according to accounting data as of the date of receipt - for taxable items received within a current taxable period;

their book value according to accounting data as of the beginning of a taxable period - for other taxable items.

The amount, by which current payments shall be reduced, is distributed in equal parts among remaining periods formaking current payments.

11. Taxpayers, except for individual entrepreneurs applying a special tax regime for small business entities, make final settlement of the calculation of the property tax and pay it within ten calendar days of the deadline for submitting a declaration for a taxable period.

12. Individual entrepreneurs applying a special tax regime for small business entities shall pay the property tax within ten calendar days of the deadline for submitting a declaration for a taxable period.

13. As for a person that is a taxpayer under subparagraph 2) of paragraph 6 of Article 518 of this Code, the tax amount is calculated in case of transfer of rights to an unregistered taxable item:

1) with respect to the donor - for the period running from the 1st day of the month of actual possession and (or) use (operation) of such a taxable item until the 1st day of the month, in which such an item was transferred on the basis of a certificate of acceptance and transfer or another document;

2) with respect to the recipient - for the period running from the 1st day of the month, in which such an item was transferred on the basis of a certificate of acceptance and transfer or another document.

Footnote. Article 522 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).