THE TAX SYSTEM OF THE REPUBLIC OF KAZAKHSTAN:
GENERAL INFORMATION
JANUARY 2006
Part 5
Fees:
Fee for state registration of legal entities -
Is collected at the time of state registration (recording) of the creation and termination of operation of legal entities and their branch offices and representative offices, their re-registration, and also when they receive a duplicate certificate of state registration (recording).
Fee for state registration of individual entrepreneurs -
Is collected at the time of state registration of unincorporated individuals engaged in entrepreneurial activity on the territory of the Republic of Kazakhstan as individual entrepreneurs, and also when they receive a duplicate of the document certifying their state registration.
Fee for state registration of rights to real property and real estate transactions -
Is collected at the time of state registration of rights to real property and real estate transactions, and also upon receipt of a duplicate of the document certifying state registration.
Fee for state registration of pledge of movable property -
Is collected at the time of state registration of pledge of movable property, and also upon receive of a duplicate of the document certifying state registration.
Fee for state registration of radio-electronic equipment and high-frequency devices -
Is collected at the time of registration of radio-electronic equipment and high-frequency devices, and also upon receipt of a duplicate of the document certifying state registration.
Fee for state registration of mechanical means of transport and trailers -
Is collected at the time of registration (re-registration) of mechanical means of transport and trailers, and also upon receipt of a duplicate of the document certifying state registration.
Fee for state registration of marine and river vessels and small craft -
Is collected at the time of state registration (re-registration) of marine and river vessels and small craft, and also upon receipt of a duplicate of the document certifying state registration.
Fee for state registration of mortgage of vessels or vessels under construction -
Is collected at the time of state registration of mortgage of vessels or vessels under construction, and also upon receipt of a duplicate of the document certifying state registration.
Fee for state registration of civilian aircraft -
Is collected at the time of state registration (re-registration) of civilian aircraft, and also upon receipt of a duplicate of the document certifying state registration.
Fee for state registration of medicines -
Is collected at the time of state registration (re-registration) of medicines permitted for use in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan, and also upon receipt of a duplicate of the document certifying state registration.
Fee for travel by motor vehicles on the territory of the Republic of Kazakhstan -
Is collected for: (1) departure from the territory of the Republic of Kazakhstan of domestic motor vehicles that are transporting passengers and freight on international routes; (2) entry onto (or exit from) the territory of the Republic of Kazakhstan, and transit across the territory of the Republic of Kazakhstan, of foreign motor vehicles that are transporting passengers and freight on international routes; (3) travel by domestic and foreign oversize and/or heavy-duty motor vehicles on the territory of the Republic of Kazakhstan; (4) travel by domestic and foreign motor vehicles on government-operated toll roads of the Republic of Kazakhstan.
Auction fee -
Is collected when property (including property rights) is sold at auctions.
Licensing fee for the right to engage in certain types of activity -
Is collected when licenses (duplicate licenses) are issued to engage in certain types of activity that are subject to licensing in accordance with the legislation of the Republic of Kazakhstan.
Fee for issuing permits to television and radio broadcasting organizations to use the radio frequency spectrum -
Is collected when the authorized communications agency issues permits (duplicate permits) to television and radio broadcasting organizations of the Republic of Kazakhstan to use the radio frequency spectrum.
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