Determining the cost of an apartment.
Situation. The citizen owns an apartment in Astana. The market value of the apartment is 45 million tenge. What value will be used to calculate the property tax?
Decision. For tax purposes, the value determined by the State Corporation as of January 1 of the year following the tax period is used, rather than the market value of the object.
Case 2. The situation.A citizen purchased an apartment in April 2025. The cost of the facility for tax purposes is 25,000,000 tenge. For what period will the tax be charged?
Decision. The tax is calculated in proportion to the actual period of ownership. Since ownership arose in April, the period of ownership is calculated from April to the end of the year. The total amount of tax is determined according to the rates of Article 602 of the Tax Code of the Republic of Kazakhstan.
