Individuals, who have sold their vehicles by proxy, are often faced with such a problem: taxes are not paid, leaving the Republic of Kazakhstan is limited. It turns out that in fact you do not have a car, but according to the documents the car is still yours. Selling car by the power of attorney, we rely on the honesty of the buyer, assuming that they will fulfill in the future the obligation to pay tax on the vehicle. However,   the buyer does not always fulfill the tax liability .

In accordance with Article 365 of the Tax Code payers of the tax on vehicles are individuals having the item of taxation on basis of ownership rights, economic management or operational management. In this case, the items of taxation are vehicles except for trailers subject to state registration and are registered in the Republic of Kazakhstan.

Information on vehicles registered in the Republic of Kazakhstan is received by the traffic police to the tax authorities. A tax liability arises from the time of registration and up to the dated of deregistration a vehicle in the authorized body. In this case, the reason for the exemption is a document issued by the authorized agency confirming deregistration of the vehicle on the appropriate basis.

Thus, the tax liability is terminated only after deregistration of the vehicle in traffic police.

In addition, when making registration actions to vehicles , owners of these vehicles must provide proof of payment of the tax on the vehicle in the manner prescribed by the Tax Code (for tax payers) or the right to tax exemption ( for persons who are not tax payers) .

Source: http://nda.kz