Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

The document ceased to be valid since March 19, 2019 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of March 15, 2019 No. 110

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 25, 2015 No. 315

About approval of standard rates of requirement in automobile and the cargo vehicles used in agricultural activities on which legal entities - producers of agricultural products, products of aquaculture (fish breeding) which taxable income is assessed at the rate the stipulated in Item 2 articles 147 of the Tax Code applying generally established procedure for the taxation and also the head and (or) members country or farm are not taxpayers on vehicles

According to the subitem 2) of Item 3 of article 365 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed standard rates of requirement in automobile and the cargo vehicles used in agricultural activities on which legal entities - producers of agricultural products, products of aquaculture (fish breeding) which taxable income is assessed at the rate the stipulated in Item 2 articles 147 of the Tax Code applying generally established procedure for the taxation and also the head and (or) members country or farm are not taxpayers on vehicles.

2. This resolution becomes effective from the date of its first official publication.

Prime Minister of the Republic of Kazakhstan

K. Masimov

Approved by the Order of the Government of the Republic of Kazakhstan of April 25, 2015 No. 315

Standard rates of requirement in automobile and the cargo vehicles used in agricultural activities on which legal entities - producers of agricultural products, products of aquaculture (fish breeding) which taxable income is assessed at the rate the stipulated in Item 2 articles 147 of the Tax Code applying generally established procedure for the taxation and also the head and (or) members country or farm are not taxpayers on vehicles

Standard rates of requirement in automobile and the cargo vehicles used in agricultural activities:

1. Head and (or) members country or farm:

1) on one car with engine displacement inclusive to 2500 cubic centimeters on one country or farm;

2) on cargo vehicles with extreme total engine capacity in the amount of 1000 kW on 1000 hectares of arable land (haymakings, pastures) with observance of ratio 1:1 on one country or farm.

2. The legal entity - the producer of agricultural products, products of aquaculture (fish breeding) which taxable income is assessed at the rate, stipulated in Item 2 articles 147 of the Tax Code, applying generally established procedure for the taxation:

on cargo vehicles with extreme total engine capacity in the amount of 1000 kW on 1000 hectares of arable land (haymakings, pastures) with observance of ratio 1:1.

At the same time in cases if following the results of calculation the number of vehicles makes more than one unit with fractional value from 0,5 and above such value is subject to rounding to the whole units if below 0,5 - is not subject to rounding.

If following the results of calculation the number of cargo vehicles will make less than one unit, one cargo vehicle with the smallest engine capacity is subject to release.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.