Payers of transport tax
Payers of the transport tax shall be individuals who own objects of taxation or have objects of taxation under their economic control or operational management.
Objects of taxation shall be means of transport, with the exception of trailers, dump trucks with a capacity of 40 metric tons which are subject to state registration and/or that are registered in the Republic of Kazakhstan.
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.
The following shall not be payers of the transport tax
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veterans of the Great Patriotic War and persons with equivalent status – on one motor transport that is an object of taxation;
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disabled persons on motorized wheelchairs and automobiles – on one motor transport that is an object of taxation;
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Heroes of the Soviet Union and Heroes of Socialist Labor, persons who hold the title of “Khalyk kacharmany” , 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 alka” and “Kumis alka” medals have been conferred – on one motor transport that is an object of taxation;
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individuals – on trucks that are more than seven years old, which were received as a share as a result of withdrawal from membership in an agricultural entity.