4.4. Types of taxes and other obligatory payments to the budget

What taxes and other obligatory payments to the budget are stipulated by the tax legislation of the Republic of Kazakhstan?

According to Article 60 of the Tax Code of the Republic of Kazakhstan, the following types of taxes are established in the Republic of Kazakhstan:

1. Corporate income tax

2. Individual income tax

3. Value added tax

4. Excises

5. Taxes and special payments of the subsoil users

6. Social tax

7. Land tax

8. Tax on transport vehicles

9. Property tax

Moreover, according to Article 61 of the Tax Code of the Republic of Kazakhstan, the following types of levies are established in the Republic of Kazakhstan:

1. Levy for state registration of legal entities

2. Levy for state registration of individual entrepreneurs

3. Levy for state registration of the rights to immovable property and transactions with it

4. Levy for state registration of radio and electronic facilities and high-frequency devices

5. Levy for state registration of mechanical transport vehicles and trailers

6. Levy for state registration of marine, river and small size vessels

7. Levy for state registration of civil aircrafts

8. Levy for state registration of medical remedies

9. Levy for vehicle driving through the territory of the Republic of Kazakhstan

10. Levy on auction sales

11. Stamp duty

12. License fee for the right to be engaged in certain types of activity

13. Levy for issue of permission to use the radio-frequency spectrum by the TV and broadcasting organizations.

Article 62 of the Tax Code of the Republic of Kazakhstan establishes the obligatory payments to the state budget according to the list given below:

1. Payment for use of land plots

2. Payment for use of surface water resources

3. Payment for pollution of the environment

4. Payment for use of fauna

5. Payment for forest utilization

6. Payment for use of specially protected nature territories

7. Payment for use of radio-frequency spectrum

8. Payment for use of navigable waterways

9. Payment for allocation of outdoor (visual) advertisement.

Article 63 of the Tax Code of the Republic of Kazakhstan determines the state duty. And Article 64 of the Tax Code determines the customs payments:

1. Customs duty

2. Customs levies

3. Payments

4. Charges.