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

Article 527. Identification of a taxpayer in individual cases

1. In case of transfer of taxable items 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, each of these persons shall be recognized as a taxpayer.

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

In this case, with respect to taxable items in common joint ownership, for which state registration of the ownership right was after December 31, 2016, the taxpayer may be one of the owners of the taxable item, who is indicated by the owners in their application for state registration of the right of ownership of such an item.

4. In the absence of identification documents for a land plot, the grounds for recognizing a user as a tax payer in relation to a land plot shall be the actual possession and use of such a plot on the basis of:

1) acts of state bodies on the provision of a land plot - when providing a land plot from state property;

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

Footnote. Article 527 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).



Article 528. Object of taxation

The object of taxation on the property of individuals shall be located on the territory of the Republic of Kazakhstan:

1) dwellings, buildings, summer cottages, garages, parking spaces and other buildings, structures, premises belonging to them on the basis of the ownership right;

2) land plots owned by individuals on the right of ownership.

Footnote. Article 528 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020); as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).