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

Article 532. The order for the tax calculation and payment

1. Tax authorities shall calculate the tax on taxable items of individuals on or before July 1 of the year following a reporting taxable period at the location of a taxable item, irrespective of the place of residence of a taxpayer, by applying an appropriate tax rate to the tax base with account of actual period of tenure on the basis of the right of ownership of taxable items of individuals, the rights to which were registered before January 1 of the year following a reporting taxable period.

1-1. The tax on the property of individuals includes the amounts of taxes calculated separately for each object of taxation specified in Article 528 of this Code for the tax period.

2. If a taxable item is owned for less than twelve months within a taxable period, the property tax payable on such items is calculated by dividing the tax amount, determined in accordance with paragraph 1 of this article, by twelve and multiplying the quotient by the number of months of actual period of tenure of the taxable item.

In this case, the actual period of tenure of the item is determined from the beginning of a taxable period (if the item was owned as of that date) or from the 1^st day of the month, in which the right of ownership of the item arose, until the 1^st day of the month, in which the right of ownership of such an item was transferred, or until the end of the taxable period (if the item is owned as of such date).

3. As for a taxable item in common shared ownership of several individuals, the tax is calculated in proportion to their share in this property.

4. In case of destruction, breakdown, demolition of a taxable item, the tax amount is recalculated given documents issued by an authorized state body, confirming the fact of its destruction, breakdown, demolition.

5. If the right to apply the provisions of subparagraphs 1) - 5) of paragraph 2 of Article 526 of this Code arises or is terminated within a taxable period, such provisions:

are applied from the 1^st day of a month, in which such right arose, until the end of the taxable period or the 1^st day of a month, in which such right is terminated – if the right arises;

do not apply from the 1^st day of the month, in which such right is terminated – if the right is terminated.

6. Unless otherwise established by paragraph 7 of this article, the tax is paid to the state budget at the location of taxable items on or before October 1 of the year following a reporting taxable period.

7. The tax amount payable for the actual period of ownership of a taxable item by a person transferring the right of ownership must be paid to the state budget on or before the day of state registration of the right of ownership.

In addition to the above, in order to calculate the tax on the property of individuals in the case provided for in part one of this paragraph, it is necessary to use the tax base, which is determined for the taxable period preceding the year of transfer of the right of ownership of the taxable item.

8. If boundaries of an administrative-territorial unit are changed, the tax on individuals’ property located within the territory of a populated locality, which, as a result of such change of boundaries, enters another administrative-territorial unit, for the taxable period of such change is calculated on the basis of the base value established for the category of a populated locality, within which boundaries the given populated locality was before the date of such change.

9. When a settlement is transferred from one category of settlements to another during a tax year, the property tax for the tax period in which such a transfer is made shall be calculated at the rates established for the category of settlement to which the given settlement belonged prior to such a transfer.

Footnote. Article 532 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).