With the development of reforms and market relations, the Decree of the President of Kazakhstan "On Land", dated from December 22, 1995, abolished the right of land ownership in accordance with the previously adopted by the Referendum, Constitution of the Republic of Kazakhstan. Moreover, the decree introduced the right of partial ownership of the land and the right to buy the right to the permanent use of the land for the citizens of Kazakhstan as well as for certain categories of legal entities on the certain categories of land. In connection with the changes that have occurred in land legislation, the composition of the land taxpayers has changed. Currently, the land taxpayers are legal and private persons who own, on a permanent basis, or use without consideration on a temporary basis the land property. Thesingletaxpayersarenotinthisgroup. Along with the enactment of the decree “On land”, the article 122 of the decree stated that “the citizens and non-governmental entities that are not bought the right to use, become permanent land users with the right to repurchase the right of ownership over the land”.
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