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

Article 526. Taxpayers

1. Individuals having a taxable item in accordance with Article 528 of this Code shall pay the tax on the property of individuals.

2. The following ones shall not be the payers of the tax on the property of individuals:

1) heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the titles of "Khalyk kaharmany", "Kazakhstannyn Yenbek Eri", awarded the Order of Glory of three degrees and the Order of "Otan", - within 1000 times the size of the monthly calculation index established by the law on the republican budget and the relevant financial year effective as of January 1, from the total cost of all taxation objects specified in subparagraph 1) of Article 528 of this Code;

2) veterans of the Great Patriotic War, veterans equated in benefits to the veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, the disabled people for:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjoining land plots;

land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including lands occupied for buildings;

land plots occupied for garages;

within 1,500 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, from the total cost of all taxation objects specified in subparagraph 1) of Article 528 of this Code;

3) orphans and children left without parental care, for the period until they reach the age of 18 for:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjoining land plots;

land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including lands occupied for buildings;

land plots occupied for garages;

objects of taxation specified in subparagraph 1) of Article 528 of this Code;

4) one of the parents of a disabled child, a disabled child for:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjoining land plots;

land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including lands occupied for buildings;

land plots occupied for garages;

5) mothers of many children, awarded the title of "Mother Heroine", awarded with the pendant "Altyn alka", separately living pensioners for:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjoining land plots;

within 1000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, from the total cost of all taxation objects specified in subparagraph 1) of Article 528 of this Code.

For the purposes of this Code, separately residing pensioners mean pensioners, at whose legal address (the address of their place of residence) only pensioners are registered;

6) individual entrepreneurs on the taxation objects used in entrepreneurial activity, with the exception of dwellings and other objects for which the tax base is determined in accordance with Article 529 of this Code, and the tax is calculated by tax authorities in accordance with Article 532 of this Code;

7) individuals - owners of an apartment (room), according to the share of the owner of an apartment (room), in a land plot occupied by a multi-apartment residential building.

3. The provisions of subparagraphs 2) and 3) of paragraph 2 of this article shall not apply to taxable items provided for use or transferred into property rent (lease).

Footnote. Article 526 as amended by the laws of the Republic of Kazakhstan dated 06.05.2020 No. 324-VІ (shall be enforced from 10.12.2020); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).