Payers of the tax on property
Payers of the tax on property shall be legal entities that own an object of taxation.
The following shall not be payers of the tax on property:
- military personnel serving a regular tour of duty, for the duration of the tour of duty(training);
- Heroes of the Soviet Union, Heroes of Socialist Labor, veterans of the Great Patriotic War and persons with equivalent status, persons who hold the title of “Khalyk Khacharmany” [illegible], who have been awarded the three grades of the Order of Glory and the order of “Otan,” mothers with a large number of children who have been awarded the title “Heroine-Mother,” and upon whom the “Altyn alkha” medal has been conferred, persons with Group I and II disabilities, and pensioners who live on their own within the limit of 1,000 times the monthly index factor, as established by the law on the republican budget for the relevant fiscal year, of the total value of all taxable objects held with right of ownership.
Determination of the taxpayer in certain cases
When an owner places objects of taxation in trust with another party or leases them to another party, by agreement with the owner the payer of the tax may be the trustee or lessee.
In this case payment of the tax by the trustee or lessee shall constitute fulfillment of the tax obligation of the owner of the objects of taxation for the reporting period.
If an object of taxation is held under common share ownership by several persons, each of these persons shall be recognized as a taxpayer.
The payer of the tax on objects of taxation that are held under common share ownership may be one of the owners of the given objects of taxation by agreement among the owners.