of April 20, 2002 No. DNP-2-1-13/3979
The Tax Committee across the Pavlodar region
The ministry of state revenues of the Republic of Kazakhstan, having considered the letter of March 18, 2002 for N ONP-6-14/1378, reports the following.
Concerning opening of personal accounts on payment for use of the parcels of land.
According to article 62 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments the budget" (Tax code) since January 1, 2002 in the list of taxes and other obligatory payments includes payment for use of the parcels of land.
According to Item 1 of article 519 of the Tax Code accounting of receipts in the budget is performed by tax authority by reflection in personal account of the taxpayer of execution of the tax liabilities on the added and come amounts of taxes and other obligatory payments the budget, and also to the amounts of penalty fee and penalties.
Based on stated, maintaining personal accounts on this payment type since January 1, 2002 is obligatory.
At the same time, on those taxpayers on whom personal accounts were operated earlier it is necessary to open personal account taking into account the balance formed as of 01.01.2002.
On those taxpayers on whom personal accounts in tax authorities were not operated earlier it is necessary to open them taking into account the balance for 01.01.2002 determined in case of reconciliation of data on the amounts of the agreements of the Management committee signed earlier by land resources and the tax authorities this on paid amounts.
Concerning tax payment on the objects transferred to use or lease.
According to item 4 of article 324 of the Tax Code of the organization, the containing only at the expense of the government budget, state companies of correctional facilities of authorized body in the field of execution of criminal penalties and religious associations are not exempted from the tax discharge on the parcels of land transferred to use or lease and make calculation and payment of the land tax according to the Tax code.
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