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

Article 498. Payers

1. Land tax payers are persons having taxable items on the basis of:

1) the right of ownership;

2) the right of permanent land use;

3) the right of primary free temporary land use.

2. By its decision, a legal entity has the right to recognize its structural unit as an independent payer of the land tax.

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 new structural unit of a legal entity is recognized as an independent payer of the land tax, the decision of the 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.

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

1) taxpayers applying a special tax regime for peasant or farm enterprises on land plots used in the activity, to which this special tax regime applies;

2) state institutions and state secondary education institutions;

3) state correctional institutions of the authorized state body for the execution of criminal penalties;

4) is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020);

5) is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020);

6) is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020);




7) religious associations.

4. Taxpayers, specified in subparagraphs 3) and 7) of part one of paragraph 3 of this article, are taxpayers for land plots provided for use, transferred into trust management or under a property lease (rent) agreement.

5. A payer of the tax on land plots transferred into trust management by state institutions is identified in accordance with Article 41 of this Code.

Footnote. Article 498 as amended by the laws of the Republic of Kazakhstan dated 06.05.2020 No. 324-VІ (shall be enforced from 01.01.2020); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).