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

Article 704. The procedure for calculating the single land tax

The calculation of the single land tax shall be made by the taxpayer independently by applying a rate of 0.5 percent to the object of taxation for the reporting tax period.
Article 705. Features of application of the special tax regime

1. Payers of the uniform land tax shall not pay the following types of taxes and payments to the state budget:

1) individual income tax on income from the activity of a peasant or farm enterprise, including income in the form of amounts received from the state budget to cover costs (expenses) associated with the activity, to which this special tax regime applies;

2) land tax and (or) fee for the use of land plots – with regard to land plots used in the activity, to which this special tax regime applies, except for land plots used in violation of the legislation of the Republic of Kazakhstan;

3) vehicle tax – with regard to taxable items specified in subparagraphs 1) and 2) of paragraph 3 of Article 490 of this Code;

4) property tax - with regard to taxable items specified in subparagraph 1) of paragraph 3 of Article 517 of this Code;

5) social tax – with regard to the activity of a peasant or farm enterprise, which is subject to this special tax regime;

6) fees for negative impact on the environment - activities of peasant or farming enterprise, on which this special tax regime applies.

2. Calculation, payment of taxes and payments to the budget not specified in paragraph 1 of this article, submission of tax reporting on such taxes and payments to the budget, also payment (transfer) of social payments shall be made in the generally established manner or in the manner provided for in Chapter 89- 1 of this Code.

Footnote. Article 705 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).