Dear land users of Almaty city!
This is to let you know that in accordance with the Article 9 of Land Code of Republic of Kazakhstan charge for utilization of land parcels is charged for land parcels provided by government for voluntary temporary utilization.
Procedure for calculating and payment of charge for utilization of land parcels to the budget revenue is determined in accordance with tax legislation of Republic of Kazakhstan.
In accordance with Code of Republic of Kazakhstan«On Taxes and other Obligatory Payments to the budget (Internal Revenue Code)» payers of the charge of utilization of land parcel (hereinafter– land rental) are persons and corporate entities who received land parcel for voluntary temporary utilization.
Annual amounts of the charge are determined by calculations performed by competent government agencies of land relationsas for special economic zones by local executive agencies or their administration
Persons who are not individual entrepreneurs shall pay land rental not later than 25th of February of financial period of taxation.
In case if land parcel was received after established period payment of land rental shall be done not later than 25th of month that follow the month of reception of land parcel for voluntary temporary utilization.
Corporate entities and individual entrepreneurs shall pay land rental in equal amounts not later than 25th of February, 25th of May, 25th of August and 25th of November of current year.
In case if land parcel for voluntary temporary utilization was received after aforementioned payment dates the land rental shall be paid on next payment date.
Payers of the rental shall provide local taxing authorities withcalculation of ammouts of current payment except for persons who are not individual entrepreneurs as well as individual entrepreneurs whose land parcels contain subjects of taxation, property tax base of which is calculated in accordance withArticle 406 of existing Code, and (or) are allotted for private housing construction
Calculation of amounts of current payment is provided to payers of the rental not later than 20th of February of financial period of taxation.
In accordance with signed agreement of rent of land parcel in the event of non-payment of land rental within the agreed timescale, “Renter” shall pay penalty for every day of non-payment in accordance with discount rate determined by National Bank of Republic of Kazakhstan off the amount of land rental for expired billing period.
In accordance with Article 610 of Internal Revenue Code penalty is charged for every day of delay in performance of tax liability starting from the day following the due date of tax payment and other obligatory payment into the treasury as well as advance and (or) recurring payments, including the day of payment into the treasury and is equal to amount 2.5 times higher thandiscount rate, determined by National Bank of Republic of Kazakhstan for every day of non-payment unless otherwise provided for by legislation of Republic of Kazakhstan.
When the payment is made in accordance with calculation of land rental given by administration, you can apply for calculation of penalty to Department of national revenues and Department of land relations of ALmaty city (for PHP – 6th floor, office.603, other – 5th floor office.519, 520).
Additionally you can make calculations by yourself if you visit kgd.gov.kz
Payment of annual land rental and of penalty, in case of delay in payment, is required for connsideration of prolongation of right for temporary fee-based use of land (signing agreement for a new term) and granting the right of private ownership for leased land parcels, since the fact that in accordance with article 37 of Land Code «Temporary land user that is subject to a fee (renter), who adequately fulfilled his duties, with all else being equal upon expiry of the contract have the priority right over other persons to sign contract for a new term unless otherwise provided for by legislation of Republic of Kazakhstan or by the contract. Renter shall notify owner in a written form about intent to sign such contract at the time specified in the contract. In case if contract does not specify such time notify should be sent three months prior to end of contract term»
“Land Relations Department
of city of Almaty” municipal public institution