On taxes and other obligatory payments to the budget (Tax Code)

Article 558. The order for calculation and payment

1. The fee payers shall annually pay the amount of the fee at the taxable object location in equal installments no later than March 25, June 25, September 25 and December 25 of the current year.

2. If a license was used for less than a year in a reporting taxable period, the fee amount is determined by dividing the amount of the fee, calculated for a year, by twelve and multiplying the quotient by the number of months (full or not full ones) the license was used within the year.

In addition to the above, in case of obtainment of a license, the obligation to pay the fee arises in a calendar year following the year the license received.

3. Authorized state bodies, performing relevant licensing actions that require the collection of fees, calculate, assess the fee and verify the fee rates, and also bear responsibility for full collection, timely payment of fees to the state budget and for reliability of information submitted to state revenue bodies in accordance with the laws of the Republic of Kazakhstan.

Footnote. Article 558 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Clause 2. Fee for the use of land plots

Article 559. General provisions

1. The fee for the use of land plots (for the purposes of this Clause, hereinafter referred to as the fee) shall be charged for the provision by the state of:

a land plot for temporary land use for a fee (lease);

a subsoil plot in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or extraction of solid minerals.

2. The procedure for providing land plots and subsoil plots is established by the Land Code of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

3. Quarterly, on or before the 15^th day of a month following a reporting quarter, authorized state bodies for land relations, and within special economic zones - local executive bodies or administrative authorities of special economic zones, local executive bodies shall submit information on the fee payers, taxable items and time periods, for which land plots were granted for temporary land use for a fee (lease), to the tax authorities at their location in accordance with the form established by the authorized body.

4. Quarterly, on or before the 15^th day of a month following a reporting quarter, authorized state bodies for granting the subsoil use right shall submit information on the fee payers, taxable items, the period of validity of the license for exploration or extraction of solid minerals, identifying coordinates of the plots and their individual codes to the tax authorities at the fee payers’ location in accordance with the form established by the authorized body.