In accordance with Article 382 of the Tax Code of the Republic of Kazakhstan, the property income of an individual subject to taxation includes: 🔹 income from the cost increase; 🔹 income earned by an individual who is not an individual entrepreneur from renting property to persons who are not tax agents. 📌 The income from the increase in value arises in the following cases: ✔️ the sale of property by an individual; transfer of property as a contribution to the authorized capital of a legal entity; assignment of the right of claim, including under the agreement on equity participation in housing construction. The income from the increase in value is determined in the tax period in which the specified cases occurred. Citizens are advised to fulfill their tax obligations in a timely manner and take into account the requirements of the tax legislation of the Republic of Kazakhstan.
Department of on-cameramonitoring