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Tax on Transport Vehicles

✓Payers

✓Objects of taxation

✓Tax rates

✓Tax computation procedure

✓Payment deadlines

Payers

individuals

Legal

entities

Lessees

(finance

lease)

The following shall not be recognised as

payers of tax on transport vehicles:

1) legal entities being manufacturers of

agricultural products

2) state-owned institutions;

3) participants in the Great Patriotic War and

persons equated to those, persons awarded

with orders and medals of the former Union of

the SSR for selfless labour and irreproachable

military service in the rear during the years of

the Great Patriotic War, and

The following shall not be recognised as

payers of tax on transport vehicles:

in respect of one motor transport vehicle

which is a taxable item for tax;

4) disabled with regard for owned side-cars

and cars –in respect of one motor transport

vehicle which is an taxable item;

5) Heroes of the Soviet Union and Heroes of

Socialist Labour, persons having the ‘Khalyk

kaharmany’, «Kazakhstannyn Enbek Eri» titles,

those who are awarded with the Order of

Glory of the three degrees and the order

‘Otan’, mothers having many children awarded

The following shall not be recognised as

payers of tax on transport vehicles:

▪with the ‘Mother Heroine’ title, awarded

with the pendants ‘Altyn alka’, ‘Kumys alka’ –

in respect of one motor transport vehicle

which is recognised as a taxable item for tax;

7) Individuals –in respect of lorries with the

term of operation over seven years that

were received as a share as a result of the

withdrawal from an agricultural formation.

Objects of taxation

Taxable items shall be transport vehicles, except

for trailers, which are subject to state registration

and (or) which are accounted for in the Republic

of Kazakhstan.

The following shall not be recognised as taxable

items:

1) mine dump trucks with the load capacity of 40

tons and more;

2) specialised medical transport vehicles;

3) marine vessels registered in the international

ship register of the Republic of Kazakhstan.

Tax rates

The tax shall be assessed on the basis of the