The Нead of state signed the Law of Kazakhstan "On amendments and additions to the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax code) and the Law of the Republic of Kazakhstan "About introduction in action of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax code)", according to which changes in part of payment of transport, land and property tax of physical persons

Tax on vehicles of individuals

In order to correctly calculate the tax liabilities of individuals and to exclude the formation of overpayments due to changes in the actual period of ownership of vehicles, to exclude red tape in connection with the return of mistakenly (excessively) paid tax on vehicles, the term of payment of tax on vehicles of individuals is postponed to the end of the first quarter of the year following the reporting year. This norm is constant. The law provides for the operation of this norm from 2020, that is, it is planned to pay for the obligations of 2020 in 2021.

Association of property tax and the land tax of physical persons

The combination of these taxes is provided without changing the elements of the tax (the object of taxation, the tax base, rates, the procedure for calculating and paying). In this case, the tax on land plots and property will be considered separately according to the current procedure, while the taxpayer will be presented for payment in one amount (one budget classification code). Thus, this provision is improving for individuals in terms of simplifying the payment procedure. Thus, the Law provides for the introduction of this norm from 2020, that is, in 2021, for the obligations of 2020, the payment of the already combined property tax is provided.

Cancellation of land tax for owners of apartment buildings

The norm on exemption from payment of land tax by occupied apartments (rooms) in multi-apartment residential buildings is associated with complex administration (in terms of determining the share of the apartment (room), its area, calculating the amount of land tax) and the inexpediency of the costs of calculating and collecting this tax. So, any taxation first of all assumes that the "tax" income should significantly exceed administrative expenses, the administration of the tax should be inexpensive. The law provides for the introduction of this norm from 2020, that is, for 2020, the land tax for these land plots will not be paid. This norm is improving for individuals.