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

Article 487. Payment of the social tax

1. The social tax shall be paid on or before the 25^th day of the month following a taxable period, at the location of the taxpayer.

2. The social tax on taxable items, which are expenses of a structural (territorial) unit, is paid at the location of such a structural (territorial) unit.
Chapter 56. TAXABLE PERIOD AND TAX DECLARATION
Article 488. Taxable period

1. A taxable period for the social tax calculation is a calendar month.

2. A reporting period for drawing up an individual income tax declaration and a social tax declaration is a calendar quarter.
Article 489. Individual income tax and social tax declaration

1. Anindividual income tax and social tax declaration is submitted to tax authorities at the location on a quarterly basis on or before the 15^th day of the second month following a reporting period.

2. Payers with structural units, not obliged to calculate and pay the social tax, shall submit an annex on the calculation of the social tax amount for such a structural (territorial) unit to an individual income tax and social tax declaration to the tax authority at the location of such a structural (territorial) unit.
SECTION 13. VEHICLE TAX
Chapter 57. GENERAL PROVISIONS
Article 490. Taxpayers

1. Payers of the vehicle tax are individuals having taxable items on the basis of the right of ownership and legal entities having taxable items on the basis of the right of ownership, economic management or operational management, unless otherwise provided for by this article.

By its decision, a legal entity has the right to recognize its structural unit as an independent payer of the tax on vehicles registered under such a structural unit in accordance with the transport legislation of the Republic of Kazakhstan.

Unless otherwise established by this article, the decision of a legal entity on such recognition or termination of such recognition shall be enacted from January 1 of the year following the year of adoption of such a decision.

If a newly established structural unit is recognized as an independent payer of the vehicle tax, the decision of a legal entity on such recognition shall be enacted from the date of establishment of this structural unit or from January 1 of the year following the year of establishment of this structural unit.

2. A payer of the vehicle tax on taxable items transferred (received) under a financial lease agreement is the lessee.

3. Unless otherwise established by this article, the vehicle tax shall not be paid by:

1) legal entities producing agricultural products, specified in Article 697 of this Code, as well as the head and (or) members of a peasant or farm enterprise – with respect to specialized agricultural machinery used in their own production of agricultural products and included in the list approved by the authorized body for the agro-industrial complex development in coordination with the central authorized body for state planning and the authorized body;

2) the head and (or) members of a peasant or farm enterprise applying a special tax regime for peasant or farm enterprises – with respect to cars and trucks used in activities subject to this special tax regime, within the limits of the following requirements:

one car with an engine having a capacity up to 2500 cc per one peasant or farm enterprise;

trucks with a maximum aggregate capacity of engines of 1000 kW per 1000 hectares of arable land (hayfields, pastures), with the 1:1 ratio per one peasant or farm enterprise.

In addition to the above,if the calculation of the number of vehicles results in more than one unit with the decimal part of 0.5 and greater, this value shall be rounded to the nearest integer, if the decimal part is less than 0.5 - it shall not be rounded.

If the calculation of the number of trucks results in less than one unit, one truck with the smallest engine capacity is subject to exemption;

3) state institutions and state secondary education institutions;

4) public associations of people with disabilities, meeting the requirements of paragraph 1 of Article 289 of this Code - one car with an engine having a capacity not greater than 3000 cc and one bus;

5) veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles of “Khalyk kaharmany”, “Kazakhstannyn Yenbek Eri”, awarded the Order of Glory of three degrees and the Order “Otan”, mothers of many children, awarded the title “Mother Heroine” or awarded the pendant “Altyn alka” or “ Kumis alka” – with one motor vehicle, which is the object of taxation;

6) persons with disabilities with respect to motorbikes and cars owned by them - one motor vehicle subject to taxation.

The provisions of subparagraphs 1), 2) and 4) of part one of this paragraph do not apply if such vehicles are provided for use, transferred into trust management or leased out.

4. The provisions of subparagraphs 5) and 6) of part one of paragraph 3 of this article shall be applied within a taxable period with respect to one motor vehicle (except for a car with an engine capacity greater than 4000 cc, with respect to which registration actions related to the change of the owner of the vehicle were committed by the authorized state body after December 31, 2013) regardless of whether an individual, entitled to apply the provisions of such subparagraphs, belongs to one or more categories specified in them.

5. If a person, entitled to apply the provisions of subparagraphs 5) and 6) of part one of paragraph 3 of this article, owns several vehicles within a taxable period, these provisions apply to one of these vehicles, on which the largest amount of the tax was calculated.

6. If within a taxable period the right to apply the provisions of subparagraphs 5) and 6) of part one of paragraph 3 of this article arises or is terminated, such provisions:

are applied from the 1^st day of the month, in which such right arose, until the end of the taxable period or until the 1^st day of the month, in which such right is terminated– if the right arises;

are not applied from the 1^st day of the month, in which such right is terminated – if the right is terminated.

7. The payer of the tax on vehicles transferred by state institutions into trust management is identified in accordance with Article 41 of this Code.

Footnote. Article 490 as amended by the Law of the Republic of Kazakhstan dated 06.05.2020 No. 324-VІ (shall be enforced from 01.01.2020).