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

Article 567. The fee payers

1. The fee payers are individuals and legal entities that use surface water resources (primary water users):

1) with stationary, mobile and floating structures for mechanical and gravity water abstraction from surface and sea water;

2) with hydraulic power plants;

3) with water facilities for fishery management;

4) for the needs of water transport.

2. A legal entity has the right to recognize its structural unit as an independent fee payer.

The legal entity’s decision or its cancellation is put into effect from January 1 of a year following the year of such a decision.

If a legal entity recognized its newly established structural unit as an independent fee payer, this decision is put into effect from the date of establishment of this structural unit or from January 1 of a year following the year of establishment of this structural unit.
Article 568. Items subject to the fee

1. Items subject to the fee are as follows:

1) the volume of water withdrawn from a surface water source, except for:

the volume of water accumulated by dams and other retaining hydraulic and water-regulating structures;

loss of water caused by filtration and evaporation in channels for inter-basin water transfer and in off-river reservoirs regulating watercourse confirmed by the authorized body for the use and protection of water resources, water supply and water disposal based on design data of water management systems;

the volume of water release for nature protection and (or) sanitary and epidemiological purposes approved by the authorized body for the use and protection of water resources, water supply and water disposal in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

the volume of forced water intake in irrigation systems to prevent floods, inundations and submergences, confirmed by the authorized body for the use and protection of water resources, water supply, water disposal;

2) the amount of produced electric power;

3) the volume of carriage by water transport.

2. No fee is charged for:

1) water logging without ship haulage, recreation;

2) the use of earth-moving machinery;

3) draining swamps.