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

Article 571. Taxable period

A taxable period is determined in accordance with Article 314 of this Code.
Article 572. Tax returns

1. The fee payers shall submit a fee declaration to the tax authorities at the place of special water use.

2. The declaration is submitted by the fee payers, except for taxpayers applying a special tax regime for peasant or farm enterprises, on a quarterly basis, on or before the 15^th day of the second month following a reporting quarter.

3. Taxpayers applying a special tax regime for peasant or farm enterprises file tax returns on the fee in the form of an appropriate annex to a uniform land tax declaration.

4. Prior to submitting the declaration to a tax authority, it shall be certified by the regional body of the authorized body for the use and protection of water resources, water supply, water disposal.
Paragraph 4. Fee for negative impact on environment

Footnote. The title of paragraph 4 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (shall be enforced from 01.01.2022).
Article 573. General provisions

1. The fee for negative impact on the environment (hereinafter in this paragraph - the fee) is charged for emissions and discharges of pollutants (emissions into the environment), the placement of open sulfur on sulfur pads and the disposal of waste, carried out on the basis of an appropriate environmental permit and environmental impact declarations in accordance with the environmental legislation of the Republic of Kazakhstan.

2. Quarterly, on or before the 15^th day of the second month following a reporting quarter, territorial bodies of the authorized body for environmental protection and local executive bodies of the regions, cities of national significance and the capital shall submit to the tax authorities at their location information on the fee payers and taxable items, issued environmental permits, standards established for emissions into the environment, changes in environmental permits and standards established for emissions into the environment, as well as information on the users of natural resources relating to their temporary storage of production and consumer waste (volumes, time limits fixed for temporary storage, the actual placement period) - in accordance with the form established by the authorized body.

3. The authorized body in the field of environmental protection and its territorial bodies submit to the tax authorities at their location the information on the actual volumes of negative impact on the environment, established in the course of inspections for compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control), taking into account the appeal of the results of such inspections in accordance with the laws of the Republic of Kazakhstan, in the form and in the manner established by the authorized body, no later than ten working days after the expiration of the time limits for appealing the results of such inspections, provided for by the laws of the Republic of Kazakhstan.

Footnote. Article 573 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (shall be enforced from 01.01.2022).