16. The ground Tax in kz:the calculation and collection mechanism.

Physical and legal persons having objects of taxation on the property right, the right of permanent use of land and the right of primary gratuitous time land use.If otherwise is not established by present article, are not payers of the land tax:

1) payers of unified land tax for land plots used in the activities covered by the special taxation regime for peasant or private farms;

2) government institutions;

3) state enterprises of correctional institutions of the authorized state body in the sphere of execution of criminal punishments;

4) participants of the great Patriotic war and persons equated with them, persons awarded with orders and medals of the former Soviet;

5) mothers with many children, awarded with ranks «Mother-heroine»;

6) separately residing pensioners: land, concerned with available housing, including structures and constructions at it; nearhouse land plots;

7) religious associations.

1. The object of taxation is the land plot (if the common share ownership of the land plot - land share).

2. Are not object of taxation:

1) land plots of common use of the settlements.

To the lands of common use of the settlements of land owned, occupied and designated for lots, streets, passages, roads, embankments, parks, public gardens, boulevards, pools, beaches, cemeteries and other objects in order to meet the needs of the population (water pipes, heating pipes, power lines, water treatment facilities, золошлакопроводы, heating mains and other engineering systems of General use);

2) land plots occupied by a network of public motor roads of the General use.

To the lands, occupied by the network of public motor roads of General use in the row, include lands occupied by ground cloth, traffic intersections, overpasses, artificial constructions, near reserves and other facilities for maintenance of roads, office and residential premises of road service,snow protected and decorative plantings;

3) land plots occupied by objects that are on the conservation of the decision of the Government of the Republic of Kazakhstan;

4) land plots purchased for the maintenance of residential buildings.

The tax base for determining land tax is the area of the land plot.

Basic rates of land tax for agricultural lands shall be established per one hectare and are differentiated by the quality of soil.

2. The land of the steppe and dry steppe zones shall be established by the following basic tax rates of the land tax in proportion to the points bonitet.

Calculus: Legal entities independently calculate the amounts of land tax by applying the appropriate tax rate to the tax base. The calculation of current payments for the land tax shall be submitted not later than 15 February of the current tax period.

The amount of current payments shall be payable in equal shares not later than 25 February, 25 may, 25 August and 25 November of the current year.

Physical persons is made by the tax authorities not later than August 1 of the current year on the basis of tax rates and the tax base. Individuals pay to the budget of the land tax, calculated by the tax authorities, not later than October 1 of the current year.