--- title: "On Repealing Decision No. 410 of the Karaganda City Maslikhat dated May 15, 2019 “On Approving the Categories of Car Parks (Parking Facilities) and Increasing the Basic Tax Rate on City Land" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-14 canonical: https://buhgpt.kz/suraqtar/o-priznanii-utrativshim-silu-reshenie-karagandinskogo-gor-en source: BuhGPT --- # On Repealing Decision No. 410 of the Karaganda City Maslikhat dated May 15, 2019 “On Approving the Categories of Car Parks (Parking Facilities) and Increasing the Basic Tax Rate on City Land > **TL;DR:** What happened The Karaganda City Maslikhat adopted Decision No. 389 dated August 17, 2026 , repealing the previous Maslikhat Decision No. 410 dated May 15, 2019 “On Approving the Categories of Car Parks (Parking Facilities) and Increasing the Basic Tax Rate on Land in the City --- What happened The Karaganda City Maslikhat adopted Decision No. 389 dated August 17, 2026, repealing the previous Maslikhat Decision No. 410 dated May 15, 2019 “On Approving the Categories of Car Parks (Parking Facilities) and Increasing the Basic Tax Rate on Land in the City of Karaganda Allocated for Car Parks (Parking Facilities).” The new decision was officially registered with the Ministry of Justice of the Republic of Kazakhstan on August 19, 2026 under No. 39622. This means that the 2019 document, which established categories of car parks and increased the basic land tax rate for land plots used for parking facilities in Karaganda, officially ceases to be effective. In essence, this is the repeal of a local act that previously introduced additional land tax regulations for a specific category of city land. Who is affected The change primarily affects those who own or use land plots allocated for car parks and parking facilities in Karaganda. These may include: - owners and land users of plots used for open-air and covered car parks; - entrepreneurs for whom operating a parking facility is part of their core business; - organizations that carry such land plots on their balance sheets. Ordinary car owners who simply use paid car parks are not directly affected by the decision—it concerns land taxation rather than the cost of a parking space. What this means in practice Decision No. 410 of 2019 established categories of car parks and increased the basic rate of land tax for the relevant plots. Its repeal removes this additional local increase. Taxation of such land will henceforth be based on the general rules applicable to land plots of the relevant designated purpose, without the previously established city surcharge and classification into parking facility categories. What landowners and entrepreneurs should do: - Clarify the status of their plot—check whether it was covered by the repealed 2019 decision. - Recalculate the expected tax burden for future periods, taking into account that the city surcharge no longer applies. - Consult the tax authority at the location of the plot regarding the procedure for calculating the tax following the repeal of the act. - Keep the details of the new decision (No. 389 dated 17.08.2026, registration with the Ministry of Justice under No. 39622) for verification and possible inquiries. The specific rates and the procedure for applying them should be clarified under the current tax legislation and with the local tax authority, since the repealing document itself does not establish them. Effective dates and how to verify The decision was registered with the justice authorities on August 19, 2026—this is the key date confirming its legal validity. The effective date and the procedure for its application to tax periods should be checked in the official text of the document. The current status and full text can be checked: - in the “Adilet” legal information system of regulatory legal acts; - at the office of the Karaganda City Maslikhat; - at the local state revenue authority responsible for calculating and administering land tax. Frequently asked questions What exactly was repealed? — Decision No. 410 of the Karaganda City Maslikhat dated May 15, 2019, approving the categories of car parks and increasing the basic land tax rate for plots used for parking facilities in Karaganda, was repealed. From what date does the repeal apply? — The new Decision No. 389 was registered with the Ministry of Justice on August 19, 2026. The exact effective date should be checked in the official text of the document. Does this mean that the tax on land used for parking facilities has been abolished? — No. Only the previously applicable city surcharge and classification into categories have been abolished. Land tax itself continues to be calculated under the general provisions of the legislation. Do I need to submit anything? — The repeal of the act does not require any special applications, but owners of such plots should consult the tax authority regarding the procedure for calculating tax for future periods. Where can I find the official text? — In the “Adilet” legal information system, as well as at the office of the City Maslikhat and the local state revenue authority. Sources - On Repealing Decision No. 410 of the Karaganda City Maslikhat dated May 15, 2019 “On Approving the Categories of Car Parks (Parking Facilities) and Increasing the Basic Tax Rate on Land in the City of Karaganda Allocated for Car Parks (Parking Facilities)” (Adilet · latest documents) --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_