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

Article 493.The tax calculation order

1. A taxpayer shall calculate the amount of the tax for a taxable period on his/her/its own by applying tax rates to a taxable item in accordance with Article 492 of this Code.

2. Taxpayers applying a special tax regime for producers of agricultural products shall calculate the tax on vehicles, except for the vehicles specified in subparagraph 1) of paragraph 3 of Article 490 of this Code, with account of the provisions of Chapter 78 of this Code.

3. In case of a vehicle being in possession on the basis of the right of ownership, economic management or operational management for less than a taxable period, the tax amount is calculated for the period of actual possession of the vehicle on the basis of such right by dividing the annual amount of the tax by twelve and multiplying the quotient by the number of the months of actual possession of the vehicle on the basis of such right.

4. In case of transfer of the right of ownership, economic management or operational management of taxable items withina taxable period, the amount of the tax is calculated as follows:

1) for the donor:

with respect to vehicles available at the beginning of the taxable period, the amount of the tax is calculated for the period running from the beginning of the taxable period until the 1^st day of the month, in which the right of ownership, economic management or operational management of the vehicle was transferred;

with respect to vehicles purchased by the donor within the taxable period, the amount of the tax is calculated for the period running from the 1^st day of the month, in which the right of ownership, economic management or operational management of the vehicle was acquired, until the 1^st day of the month, in which such right was transferred;

2) for the recipient - the tax amount is calculated for the period running from the 1^st day of the month, in which the right of ownership, economic management or operational management of the vehicle was acquired, until the end of the taxable period or until the 1^st day of the month, in which such right was subsequently transferred by the recipient.

5. Individuals, purchasing a vehicle not registered in the Republic of Kazakhstan as of the time of its acquisition, calculate the tax amount for the period running from the 1^st day of the month, in which the right of ownership of the vehicle arose, until the end of the taxable period or until the 1^st day of the month, in which the right of ownership was terminated.

6. A ground for exemption from the tax payment for the period of search for a vehicle considered to be carjacked and (or) stolen from its owners is information confirming the fact (date) of initiation of a criminal case on carjacking (theft) of a vehicle provided to tax authorities by the authorized state body for vehicle registration.

In this case, the calculation (accrual) of such a tax is terminated from the date of initiation of a criminal case on carjacking (theft) of a vehicle.

The calculation (assessment) of the tax is renewed from the date of termination of the criminal case on carjacking (theft) of the vehicle and its return on the basis of information submitted to tax authorities by the authorized state body for vehicle registration.

7. As for vehicles being possessed on the basis of the right of ownership, economic management or operational management at the beginning of a taxable period, including vehicles, with respect to which such rights arose and (or) were terminated within the period running from the beginning of the taxable period until July 1 of the taxable period, legal entities calculate current payments:

1) if the right of ownership, economic management or operational management of vehicles arose within the period running from the beginning of the taxable period until July 1 of the taxable period and was not terminated before July 1 of the taxable period – up to the amount of the tax calculated for the period running from the 1^st day of the month, in which such right arose, until the end of the taxable period;

2) if in the period running from the beginning of the taxable period until July 1 of the taxable period, the right of ownership, economic management or operational management of vehicles:

is terminated – in the amount of the tax calculated for the period running from the beginning of the taxable period until the 1^st day of the month, in which such right is terminated;

arose and was terminated – in the amount of the tax calculated for the period running from the 1^st day of the month, in which the right of ownership, economic management or operational management of vehicles arose, until the 1^st day of the month, in which such right was terminated;

3) in other cases – equal to the annual tax amount. In this case, in the event of termination of the right of ownership, economic management or operational management of vehicles within the period running from July 1 of the taxable period until the end of the taxable period, the declaration shall indicate the amount of the tax calculated for the period running from the beginning of the taxable period until the 1^st day of the month, in which such right is terminated.

8. Legal entities do not calculate current payments and do not submit the calculation of current payments for vehicles, the right of ownership, economic management or operational management of which arose from July 1 of the taxable period until the end of the taxable period. In this case, the amount of the tax calculated in accordance with the procedure specified in subparagraph 2) of paragraph 4 of this article shall be indicated in the declaration.

9. In order to determine the balance of calculations for the tax on vehicles of individuals for the reporting tax period, the tax authorities shall calculate the tax not later than May 1 of the year following the reporting tax period, based on information submitted in an automated mode by authorized bodies that carry out accounting and registration of vehicles.

Footnote. Article 493 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).