Article 494. Time limits and order for payment of the tax
1. Legal entities make current payments at the place of registration of taxable items by making current payments on or before July 5 of a taxable period.
2. In case of acquisition of the right of ownership, economic management or operational management of a vehicle after 1 July of a taxable period, legal entities shall pay the tax on the said vehicle within ten calendar days of the deadline for submitting a declaration for the taxable period.
3. Excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (effective from 01.01.2023).
4. Individuals shall make tax payment to the budget at the place of residence no later than April 1 of the year following the reporting tax period.
5. The payment of the vehicle tax for a taxable period by an individual, who is the borrower under authorization to drive a motor vehicle with the right to alienation, on behalf of the vehicle’s owner is the fulfillment of the tax obligation of the vehicle’s owner for a given taxable period.
Footnote. Article 494 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020); dated 21.12.2022 No. 165-VII (effective from 01.01.2023).
Chapter 59. TAXABLE PERIOD AND TAX RETURNS
Article 495. Taxable period
A taxable period for the vehicle tax calculation is a calendar year from January 1 through December 31.
Article 496. Tax returns
1. Payers that are legal entities submit to the tax authorities at the place of registration of taxable items the calculation of current vehicle tax payments on or before July 5 of a current taxable period, and a declaration on or before March 31 of the year following a reporting one.
2. Taxpayers, applying a special tax regime on the basis of payment of the uniform land tax, file tax returns on the vehicle tax in the form of appropriate annex to the uniform land tax declaration.
SECTION 14. LAND TAX
Chapter 60. GENERAL PROVISIONS
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