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

Article 564. The order for calculation and payment

1. The amount of payment for land plots received for temporary land use for a fee (lease) shall be calculated on the basis of contracts for temporary land use for a fee concluded with the authorized agency for land relations, and within a special economic zone - with a local executive authority or management company of a special economic zone.

Annual fees for land plots received for temporary land use for a fee (lease) are set in the calculations made by authorized bodies for land relations, and within special economic zones by local executive bodies or administrative authorities of special economic zones.

In case of modification of terms of contracts, as well as the procedure for the land tax calculation established by this Code, which entails changes in the land tax amount, the amount of the fee for land plots received for temporary land use for a fee (lease) are recalculated by authorized bodies for land relations, and within special economic zones - by local executive bodies or administrative authorities of special economic zones.

2. The amount of the fee for land plots, received for temporary land use for a fee (lease) payable for a taxable period, is determined on the basis of the fee rates set in the calculations, specified in paragraph 1 of this article, and actual period of use of the land plot in the taxable period.

In this case, actual period of use of a land plot is determined from the beginning of a taxable period (if as of the date of the beginning of a taxable period, a land plot was used on the basis of the right of primary land use for a fee) or from the 1^st day of the month, in which such right to a land plot arose, until the 1^st day of the month, in which such right was terminated, or until the end of a taxable period (if as of the end date of the taxable period, a land plot was used on the basis of such right).

3. The amount of the fee for land plots received for temporary land use for a fee (lease) shall not be lower than the land tax amount calculated for such land plots in accordance with this Code.

For individuals, the amount of payment for land plots specified in subparagraph 2) of Article 528 of this Code, received for temporary paid land use (lease) shall be established not lower than the amount of the tax on property of individuals calculated for such land plots in accordance with this Code.

4. Payers shall pay the fee to the state budget in equal parts on or before February 25, May 25, August 25 and November 25 of a current year, unless otherwise specified in paragraphs 5, 6, 9, 10 and 12 of this article.

If land plots are provided for temporary land use for a fee by the state after one of the above payment dates, the first deadline for paying the fee to the budget is the next scheduled date of payment.

5. As for land plots received for land use for a fee and not used (not subject to use) in business activity, individuals shall pay the fee amount on or before February 25.

If a contract for temporary land use for a fee is concluded after the payment date specified in part one of this paragraph, an individual shall pay the fee for the taxable period, in which such a contract is concluded, on or before the 25^th day of a month following the month of conclusion of such a contract.

6. If a contract for temporary land use for a fee expires or is terminated before the end of a taxable period, it is necessary to pay to the state budget the amount of the fee for land plots, received for temporary land use for a fee (lease), for the actual period of land use in this year, on or before the 25^th day of a month following the month, in which the contract expired or was terminated.

7. The fee amount is paid to the budget:

1) at the location of a land plot – with regard to the fee calculated for the land plot granted for temporary land use for a fee (lease);

2) at the location of a subsoil plot – with regard to the fee for a subsoil plot granted on the basis of a license for exploration or extraction of solid minerals.

8. Organizations operating within special economic zones shall calculate the fee for the use of land plots with account of the provisions established by Chapter 79 of this Code.

9. As for a subsoil plot provided on the basis of a license for exploration or extraction of solid minerals, subsoil users shall pay the annual fee amount on or before February 25 of a reporting taxable period – if a license is effective as of January 1 of a reporting year and until its expiration, or upon receipt of a license until February 1 of a reporting year inclusive - in the amount of the annual fee amount determined at the rates set by paragraph 1 of Article 563 of this Code.

10. If as of 1 February of a reporting taxable period, a license for exploration or extraction of solid minerals is known to expire in a current taxable period, the fee for the actual period of validity of such a license, calculated in accordance with paragraph 11 of this article, shall be paid on or before February 25 of the reporting taxable period.

11. In case of obtaining a license for exploration or extraction of solid minerals after February 1 of a reporting taxable period or termination of a license within a reporting taxable period, a subsoil user determines the fee amount based on the fee rates set by paragraph 1 of Article 563 of this Code and the actual period of validity of such a license in the reporting taxable period.

In this case, the actual period of validity of the license is determined from the beginning of a taxable period (if such a license was effective as of the date of the beginning of a taxable period) or from the 1^st day of the month, in which such a license came into effect, until the 1^st day of the month, in which the license was terminated, or until the end of a taxable period (if such a license was effective as of the end date of a taxable period).

12. In cases of termination of a license for exploration or extraction of solid minerals after February 1 of a reporting taxable period, the fee amount for the actual period of validity of such a license shall be paid to the state budget on or before the 25^th day of the second month of a quarter following the quarter, in which the license expired.

Footnote. Article 564 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 No. 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).