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

Article 518. Identification of a taxpayer in individual cases

1. In case of transfer of a taxable item into trust management by a state institution, the taxpayer is determined in accordance with Article 41 of this Code.

2. If a taxable item is in common shared ownership of several persons, except for taxable items that are a part of assets of a mutual fund, each of these persons is recognized as a taxpayer.

3. A payer of the tax on taxable items in common joint ownership may be one of the owners of these taxable items upon agreement between them.

4. Unless otherwise established by this paragraph, the lessor shall be the payer of tax on objects transferred for financial lease that complies with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

The lessee shall be the payer of tax on objects transferred to financial leasing.

5. A payer of the tax on taxable items that are part of assets of a mutual fund is the managing company of the mutual fund.

6. In case of no state registration of rights to buildings, structures subject to such registration, a payer of the tax on such an item is a person actually owning and using (operating) the item on the basis of:

1) a certificate of the state acceptance commission and (or) a certificate of acceptance into operation (commissioning) of a completed project –with regard to new finished (completed) construction projects;

2) civil transactions or other grounds provided for by the legislation of the Republic of Kazakhstan - in other cases.

Footnote. Article 518 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).