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

Article 517. Payers

1. The payers of the property tax are:

1) legal entities having a taxable item on the basis of the right of ownership, economic management or operational management in the territory of the Republic of Kazakhstan;

2) individual entrepreneurs having a taxable item on the basis of the right of ownership in the territory of the Republic of Kazakhstan;

3) a concessionaire having a taxable item, which is a concession asset under a concession agreement, on the basis of the right of ownership, use;

4) the persons specified in Article 518 of this Code.

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

If a newly established structural unit of a legal entity is recognized as an independent payer of the property 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 provided for by this article, payers of the property tax are not:

1) individual entrepreneurs applying a special tax regime for peasant or farm enterprises with regard to taxable items available to them on the basis of the right of ownership, used by them in the production,storage and processing of agricultural products;

Taxpayers specified in this subparagraph shall pay the property tax on taxable items, not used in the production, storage and processing of their own agricultural products, in the manner specified in this Section;

2) state institutions and state secondary education institutions;

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

4) religious associations;

5) subsoil users under contracts for exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects) within the framework of contract activities, taking into account the specifics provided for in paragraph 4 of Article 722-1 of this Code.

Legal entities indicated in subparagraphs 3) and 4) of part one of this paragraph are payers of the tax on taxable items provided for use, transferred into trust management or leased out.

Footnote. Article 517 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).