Procedure for calculation and payment of the tax
Calculation of the tax on objects of taxation of individuals shall be performed by the tax authorities serving the area in which the object of taxation is located, regardless of the taxpayer’s place of residence, by applying the appropriate tax rate to the tax base, no later than August 1 of the tax period.
If the duration of the tax period is less than 12 months, the property tax subject to payment shall be calculated by dividing the amount of the tax determined in accordance with item 2 of this article by 12 and multiplying by the number of months of realization of ownership rights in the tax period.
The tax for an object of taxation that is under the common share ownership of several individuals shall be calculated in proportion to their share in this property.
In the event that one individual is a taxpayer with respect to several objects of taxation, the tax shall be calculated separately for each object of taxation.
For newly constructed objects of taxation, the tax shall be calculated in the tax year following the year in which the object was constructed.
In the event of the destruction, demolition, or removal of an object of taxation, the tax amount shall be recalculated provided that there are documents issued by an authorized agency confirming the destruction, demolition, or removal.
In the event that a taxpayer obtains the right to an exemption from the tax in the course of a tax period, the tax amount shall be recalculated as of the month in which this right was obtained.
The tax shall be paid to the appropriate budget based on the location of the objects of taxation no later than October 1 of the tax reporting period.
In the event that ownership of objects of taxation is transferred in the course of a tax period, the amount of tax shall be calculated for the actual period that ownership rights to the property were.
The amount of tax payable for the actual period that an object of taxation was in the possession of a person transferring ownership must be paid to the budget before or at the time of state registration of ownership. In this case the original taxpayer shall be liable for the amount of tax calculated from January 1 of the current year up to the beginning of the month in which he transfers ownership. The property tax notice sent to the subsequent taxpayer shall indicate the amount of tax calculated for the period from the beginning of the month in which he assumed ownership.
The annual tax amount may be paid to the budget by one of the parties (by agreement) at the time of state registration of ownership of the object of taxation. These taxes shall not be paid again at a later date.
In the event that the value of objects of taxation has not been determined by an agency authorized by the Republic of Kazakhstan government at the time of state registration of rights to real property and transactions with real property (with the exception of their initial registration), the tax shall be paid on the basis of the tax amount assessed in the previous tax period.
Tax period
The tax period for the calculation and payment of the tax on property shall be determined in accordance with Article 136 of this Code (calendar year).
In the event of the destruction, demolition, or removal of objects of taxation owned by individuals, the month in which the destruction, demolition, or removal of objects of taxation occurred shall be included in the calculation of the tax period.