Procedure for calculation and payment of tax
Taxpayers shall independently calculate the amount of the tax for a tax period on the basis of the objects of taxation, the tax rate, and adjustment factors for each means of transport .
In the event of the location of means of transport by right of ownership, the right of economic management or the right of day-to-day management less than the tax period, the tax amount shall be calculated for the period of the location of the means of transport by the right of ownership, the right of economic management or the right of day-to-day management by dividing the annual tax amount by 12 and multiplying by the number of months of the actual location of the means of transport by the right of ownership, the right of economic management or the right of day-to-day management.
Unless otherwise stipulated by this article, during the transfer by individual entrepreneurs, private notaries or attorneys of the right of ownership of objects of taxation used in their activity as well as rights of ownership, economic management or day-to-day management of objects of taxation by legal entities during a tax period, the tax amount shall be calculated according to the following procedure:
- for the transferring party
for means of transport possessed at the start of the tax period, the tax amount shall be calculated for the period from the start of the tax period until the first date of the month in which the right of ownership, the right of economic management or the right of day-to-day management of the means of transport was transferred;
for means of transport acquired during the tax period, the tax amount shall be calculated for the period from the first date of the month in which the right of ownership, the right of economic management or the right of day-to-day management of the means of transport was acquired until the first date of the month in which the right of ownership, the right of economic management or the right of day-to-day management of the means of transport was transferred;
the tax amount shall be calculated for the period from the first date of the month in which the right of ownership, the right of economic management or the right of day-to-day management of the means of transport was acquired until the end of the tax period or until the first date of the month in which the acquiring party subsequently transferred the right of ownership, the right of economic management or the right of day-to-day management of said means of transport.
During the transfer by individuals who are not individual entrepreneurs, private notaries or attorneys of a right of ownership of objects of taxation during a tax period, the tax amount shall be calculated according to the following procedure:
- during a transfer of a right of ownership of means of transport to individuals who are not individual entrepreneurs, private notaries or attorneys, the annual amount of the tax shall be calculated and shall be paid to the budget by one of the parties (by agreement);
- during a transfer of a right of ownership of means of transport to individual entrepreneurs, private notaries, attorneys or legal entities, the calculation of the tax amount payable to the budget shall be performed according to the procedure established.
During the acquisition of means of transport not on record in the Republic of Kazakhstan at the moment of acquisition, the tax amount shall be calculated for the period from the first date of the month in which the right of ownership, the right of economic management or the right of day-to-day management of the means of transport arose until the end of the tax period.
Time periods of the payment of the tax.
The payment of the tax shall be performed to the budget at the place of registration of the objects of taxation by making current payments no later than July 5 of the tax period unless for means of transport located by the right of ownership, the right of economic management or the right of day-to-day management before July 1.
The payment of the tax on means of transport by a person possessing means of transport by the right of the trust administration of property on behalf of the owner of the means of transport shall be the performance of the tax obligation of the owner of the means of transport for the given tax period.
The tax period for calculation and payment of the transport tax
The tax period for calculation and payment of the transport tax of individuals shall be determined in accordance with Article 136 of this Code.