Article 589. Determination of a taxpayer in certain cases tax code of the Republic of Kazakhstan

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1.when transferring an object of taxation to trust management by a state institution, the taxpayer is determined in accordance with Article 67 of this code.

2.each of these persons is recognized as a taxpayer if the object of taxation is jointly owned by several persons, with the exception of objects of taxation that are part of the assets of a mutual investment fund.

3.for objects of taxation in common joint ownership, one of the owners of these objects of taxation may act as a taxpayer by agreement between them.

4.the lessor is a taxpayer for objects provided for financial lease that meet international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and Financial Reporting, unless otherwise established by this paragraph.

The lessee is a taxpayer for objects transferred to financial leasing.

5.the management company of a Mutual Investment Fund is a taxpayer for the objects of taxation included in the assets of a mutual investment fund.

6. in the absence of such registration of rights to buildings and structures subject to state registration:

1) for newly erected (built) objects – an act of the state acceptance Commission and (or) an act of commissioning (commissioning) of the constructed object;

2) in other cases – on the basis of Civil Law transactions or on other grounds provided for by the legislation of the Republic of Kazakhstan, a person who actually owns and uses (uses) this object is recognized as a taxpayer for such an object.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

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Republic of Kazakhstan

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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 589. The general provisions are excluded by the code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code) - the law of the Republic of Kazakhstan.

1. Payment for the use of specially protected natural territories (hereinafter For the purposes of this paragraph – payment) is charged for the use of specially protected natural territories of the Republic of Kazakhstan within the external borders of specially protected natural territories (with the exception of the territories of state natural monuments, State Natural communities, state protected areas) for scientific, environmental-educational, cultural-educational, educational, tourist, recreational and limited economic purposes defined by the law of the Republic of Kazakhstan "on specially protected natural territories".

2.regardless of the intended purpose of land plots and their belonging to any land category, a fee is charged for the use of specially protected natural territories located on land plots within the external borders of specially protected natural territories and used for the purposes specified in Paragraph 1 of this article.

3.environmental organizations on a quarterly basis, no later than the 15th day of the month following the reporting quarter, submit to the tax authorities at their location information about payers and taxable objects in the form established by the authorized body.

On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan

Tax disputes on the recognition of a notification as unfulfilled are accepted by the tax authority only in case of violation by the taxpayer of the form and deadlines for the execution of the notification.,

Tax disputes on the recognition of a notification as unfulfilled are accepted by the tax authority only in case of violation by the taxpayer of the form and deadlines for the...