The deadline for the natural persons (individuals) to pay property, land and vehicle taxes in Kazakhstan for 2020 Printable versionLast update: 01.10.2021
If the following is registered in your name on the territory of the Republic of Kazakhstan in 2020:
- The dwellings, buildings, summer cottages, garages and other structures, then you need to pay the natural person property tax ( BCC - 104102);
- The land plots subject to the land tax ( BCC - 104302);
- The vehicles subject to the natural person vehicle tax (BCC - 104402).
To pay the vehicle tax, the owners must provide a VIN code - vehicle identification number (VIN) a unique vehicle number consisting of 17 characters. For the car vehicles, the VIN code is the car body number and for the trucks it is the chassis number. The data is indicated in the vehicle data sheet.
The payment of the property tax and land tax for 2020 by the individuals is made at the location of the property until October 1, 2021. The individuals pay the vehicle tax for 2020 at the place of residence until April 1, 2021.
The tax calculation on the taxation objects of individuals is carried out by the tax authorities no later than July 1 of the year following the reporting year.
In accordance with clause 1, clause 2 of article 114 of the Tax Code, a notice of the amount of calculated taxes is sent to the taxpayer no later than 10 working days from the date of calculation, which indicates the amount of tax, BCC and other details.
The tax department notifies of the need to pay the tax through the accounts of the Single Settlement Center (SSC), by SMS-mailing or through the NJSC State Corporation “Government for the Citizens” about the amounts of property, land and property tax charged. The practice shows that the notification does not always reach the taxpayer due to the fact that taxpayers have objects of taxation in other districts/regions, and the notification is sent to the address of the property.
Therefore, in order to avoid arrears to the owners of such objects, in order to determine the amount of tax to be paid to the budget, it is necessary to independently contact the tax department at the place of tax object location.
The following do not pay vehicle tax:
- The participants and invalids of the Great Patriotic War and persons equated thereto in terms of benefits and guarantees, persons awarded with the orders and medals of the former USSR for the selfless labor and impeccable military service in the rear during the Great Patriotic War, as well as persons who had worked (served) not less than six months from June 22, 1941 to May 9, 1945 and not awarded with the orders and medals of the former USSR for the selfless labor and impeccable military service in the rear during the Great Patriotic War, heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles "Khalyk kakharmany","Kazakstannyk Enbek Eri", awarded with the Order of Glory of the three degrees and the order "Otan", mothers of many children, awarded the title "Mother Heroine "or awarded with the pendant" Altyn alka "or"Kumis alka", disabled persons;
- Persons with a vehicle tax exemption are not the payers for only one vehicle item (except for the passenger car with the engine capacity of over 4,000 cubic centimeters, registered in the authorized state body with respect to the change of the vehicle owner, after the December 31 year 2013);
The following are not obliged to pay the land tax:
The following are not obliged to pay the property tax:
Payment of taxes by non-residents
Foreigners or stateless persons who acquire the property in the Republic of Kazakhstan, that is taxable, the vehicles or land, for registration as a taxpayer are required to submit to the tax authority at the location of such property a tax registration application with the attachment of notarized copies of the following documents:
- an identity document of the foreigner or stateless person;
- a document certifying tax registration in the country of citizenship (residence), indicating the tax registration number (or its equivalent) if such number is available.
Default interest , penalties for non-payment of taxes
Pay your taxes online , banks and through ATMs
What you need to know for tax purposes
- BCC – budget classification code.
- KOP – the code of the payment .
- CTA – the code of the tax authority.
Through the portal of e-government :
You need to register on the www.egov.kz, as well as have a notification from the tax committee, where the amount to be paid is indicated.
After the successful payment, you will receive an electronic check (in the "Payment History" section of your personal account).
Through Banks and "KazPost "
ATMs, internet banking