The tax system of RK- includes kinds of taxes, duties, rules of law regulating tax relations and bodies of a tax service

The tax law of RK is based on the Code of RK “About taxes and other obligatory payments in the budget” (the Tax Code).

The list of taxes, duties and payments of tax character in Kazakhstan includes:

1. Taxes:

1. Corporate income tax
2. Individual income tax
3. Value-added tax
4. The rent tax export
5. Excises
6. Taxes and special payments of mineral resources users
7. Social tax
8. Tax on vehicles
9. Land tax
10. Property tax
11. Tax to gambling business
12. Uniform land charges
13. Fixed tax

2. Other obligatory payments in the budget:

1. State tax
2. Collections:

Ø Admissions fees

Ø Collections for travel of vehicles on territory of RK

Ø Collections from auctions

Ø Import and export license fee for the right of occupation by separate kinds of activity

Ø Permit fee on use of radio-frequency spectrum to the television and broadcasting organizations

1. Payments:

Ø Payment for using the ground areas

Ø Payment for using water resources of superficial sources

Ø Payment for issues in an environment

Ø Payment for using fauna

Ø Payment for wood using

Ø User fee for especially protected natural territories

Ø User fee for a radio frequency spectrum

Ø Payment for granting long-distance, international telecommunication, and also cellular communication

Ø Payment for using navigable waterways

Ø Payment for placing of outdoor advertising

1. Customs payments:

Ø The customs

Ø Custom charges

Ø Payment for the provisional solution

Ø Collections