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

Article 523. Calculation and payment of the tax in individual cases

As for taxable items (to be) used in entrepreneurial activity, an individual entrepreneur calculates and pays the tax at the rates and in accordance with the procedure established by this Chapter.

In this case, for the purposes of this Chapter, a taxable item (to be) used in entrepreneurial activity is not a taxable item that meets all of the following requirements and is:

a dwelling, for which the tax base is determined in accordance with Article 529 of this Code and the tax is calculated by tax authorities;

leased out (provided for use) solely for the purpose of residence and is not withdrawn from the housing stock.
Article 524. Taxable period

1. A taxable period for the property tax calculation is a calendar year from January 1 through December 31.

2. For the legal entities, specified in subparagraphs 3) and 4) of paragraph 3 of Article 517 of this Code, a taxable period is defined as that from the moment taxable items are provided for use, transferred into trust management or leased out until the end of such use.
Article 525. Tax returns

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

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

the calculation of current payments - in case tax obligations arose within a taxable period, except for those arisen after the last deadline for current payments;

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

In this case, calculation of current payments or 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.

If tax obligations arose after the last deadline for current payments, taxpayers are not required to submit the calculation of current payments.

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

1) by legal entities;

2) by individual entrepreneurs - for tax obligations determined for taxable items (to be) used in entrepreneurial activity;

3) by individuals (including private practice owners) - for tax obligations determined for taxable items (to be) used in entrepreneurial activity and (or) in activity related to such private practice.

Footnote. Article 525 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2018).

Chapter 65. TAXES ON THE PROPERTY OF INDIVIDUALS