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

Article 577. The order for calculation and payment

1. Amount of fee:

1) is calculated by payers who are operators of objects of categories I and II, based on the objects of taxation specified in Article 575 of this Code and the established rates of fee using the coefficients provided for in this Article;

2) is calculated by payers who are operators of objects of category III, based on the declared objects of taxation specified in Article 575 of this Code, and the established rates of fee;

3) is charged by the tax authorities using the coefficients provided for by this article, based on the established rates of fee and the undeclared part of the objects of taxation, determined by article 575 of this Code, identified, including, according to information obtained as a result of state environmental or tax control and submitted in the manner, in the form and within the time limits established by paragraph 3 of Article 573 of this Code.

In the event that the amount of the fee is charged in accordance with subparagraph 3) of part one of this paragraph, the tax authority issues a corresponding notification within ten working days from the date of receipt of the information provided for in paragraph 3 of Article 573 of this Code.

1-1. In order to stimulate the introduction and application of the best available techniques on the territory of the Republic of Kazakhstan, to prevent or reduce the level of harmful anthropogenic impact on the environment when calculating the fees for objects that have a negative impact on the environment, for which a comprehensive environmental permit has been issued, including until July 1 2021, the following coefficients are applied by payers:

coefficient 0 - to the rates of fee, provided for in paragraphs 2 and 3 of Article 576 of this Code, for emissions of pollutants from stationary sources and from the burning of associated and (or) natural gas in flares within the limits established in the comprehensive environmental permit, from the date of its issuance ;

coefficient 0 - to the rates of fee, provided for in paragraph 5 of Article 576 of this Code, for discharges of pollutants within the limits established in the comprehensive environmental permit, from the date of its issuance;

coefficient 0 - to the rates of fee, provided for by paragraph 6 of Article 576 of this Code, for the disposal of waste within the limits and in accordance with the reporting submitted during the formation, use, neutralization and disposal of production and consumption waste, from the date of issuance of an comprehensive environmental permit;

coefficient 0 - to the rate of fee, provided for in paragraph 7 of Article 576 of this Code, for the placement of sulfur in the open form on the sulfur pads within the limits when carrying out operations for exploration and (or) production of hydrocarbons and in accordance with the reporting submitted during the formation and placement of sulfur from the date of issuance of the comprehensive environmental permit.

Note!

Paragraph 2 shall be suspended from 01.01.2022 to 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI. and during the suspension period this paragraph shall be valid in the following edition.

Note!

Paragraph 2 is provided for in the version of the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (shall be enforced from 01.01.2022).

2. When calculating by individual payers of the amount of fee for objects that have a negative impact on the environment, for which a comprehensive environmental permit is not in force, the following coefficients are applied to the corresponding fee rates:

1) for objects of category I:

by payers that are subjects of natural monopolies - in the provision of public services, payers that are energy-producing organizations - in the production of electricity:

2.4 - to the rates established by paragraph 2 of Article 576 of this Code;

3.44 - to the rates established by paragraph 5 of Article 576 of this Code;

0.4 - to the rates established by line 1.2.4 of the table of paragraph 6 of Article 576 of this Code;

payers who are operators of landfills and carry out disposal of municipal waste:

1.6 - to the rates established by line 1.2.1 of the table of paragraph 6 of Article 576 of this Code, taking into account their increase made by local representative bodies in accordance with paragraph 8 of Article 576 of this Code for the volume of municipal solid waste generated by individuals at their place of residence;

other payers:

8 - to the rates established by paragraphs 2, 3, 5, 6 and 7 of Article 576 of this Code;

2) for objects of categories II and III:

by payers that are subjects of natural monopolies - in the provision of public services, payers that are energy-producing organizations - in the production of electricity:

0.3 - to the rates established by paragraph 2 of Article 576 of this Code;

0.43 - to the rates established by paragraph 5 of Article 576 of this Code;

0.05 - to the rates established by line 1.2.4 of the table of paragraph 6 of Article 576 of this Code;

payers who are operators of landfills and carry out disposal of municipal waste:

0.2 - to the rates established by line 1.2.1 of the table of paragraph 6 of Article 576 of this Code, taking into account their increase made by local representative bodies in accordance with paragraph 8 of Article 576 of this Code for the volume of municipal solid waste generated by individuals at their place of residence.

In this case, the coefficients established by part one of this paragraph are applied in relation to the volumes of negative impact on the environment within the standards and limits established in the relevant environmental permits of payers for objects of categories I and II, or the volumes of negative impact on the environment specified in declarations for objects of category III.

2-1. When calculating the amount of fee by legal entities that dispose the radioactive waste generated as a result of nuclear tests in the territory of the Republic of Kazakhstan, on the territory of the lands of the nuclear safety zone, to the fee rates established by lines 1.2.6.1, 1.2.6.2 and 1.2.6.3 of the table of paragraph 6 of Article 576 of this Code, coefficient 0 is applied.

3. Payers of fees that are operators of objects of categories I and II, with payments up to 100 MCI in the total annual volume, have the right to redeem the standards or limits of negative environmental impact established by the authority issuing the permit document. Redemption of standards or limits is carried out with full advance payment for the current year when a permit document is issued no later than March 20 of the reporting tax period.

In case of receipt of a permit after the specified date, the emission limit value is bought out on or before the 20^th day of a month following the month, in which the permit was received.

4. The amount of the fee is paid to the budget at the location of the source (object) of negative impact on the environment, specified in the permit document, with the exception of mobile sources of pollution.

The amount of the fee for mobile sources of pollution is paid to the budget:

1) for mobile sources subject to state registration - at the place of registration of mobile sources, which is identified by the authorized state body in the course of such registration;

2) for mobile sources of pollution not subject to state registration - at the location of a taxpayer, also at the location of a structural unit of a legal entity (if the fulfillment of a tax obligation is assigned to it).

5. The current amounts of fee for the actual amount of negative environmental impact are paid by the payers no later than the 25th day of the second month following the reporting quarter, with the exception of the payers specified in paragraph 3 of this article.

6. In case of non-achievement before the deadline set in the schedule for achieving the indicators of a phased reduction in the negative impact on the environment as part of the program for improving environmental efficiency (hereinafter referred to as the program) to the integrated environmental permit issued in respect of an object of category I, of the indicator of a phased reduction of the negative impact on the environment for a marker pollutant by less than 30 percent of the value of such an indicator, in order to calculate the amount of the fee for emissions of the specified substance, the coefficient provided for in paragraph 1-1 of this article receives the value of the corresponding coefficient provided for in paragraph 2 of this article, starting from the tax period preceding the year of non-achievement of the established indicator of the gradual reduction of the negative impact, and until the date of achievement of such an indicator.

In case of non-achievement by the date of completion of the program for the integrated environmental permit issued in respect of an object of category I, of the established technological standards by 30 percent or less of the total number of marker pollutants, for the purpose of accrual of the amount of fee, the coefficients provided for in paragraph 1-1 of this article, receive the values ​​of the relevant coefficients provided for in paragraph 2 of this article for the relevant years starting from the date of receipt of a comprehensive environmental permit for emissions of marker pollutants for which the established technological standards have not been achieved.

In case of revocation, deprivation or termination of an integrated environmental permit issued in respect of an object of category I under the condition and during the implementation of the program, on the grounds provided for by the laws of the Republic of Kazakhstan, in order to calculate the amount of the fee, the coefficients provided for in paragraph 1-1 of this article receive the values ​​of the relevant coefficients provided for in paragraph 2 of this article, for the relevant years, starting from the date of receipt of a comprehensive environmental permit for all types of negative impact on the environment for this object of category I, for which a fee is charged, except for the case provided for by part four of this paragraph.

At the same time, if, within the framework of the program implementation, the technological standards have been achieved by 70 percent or more of the total amount of marker pollutants, part three of this paragraph is not applied to emissions of marker pollutants carried out before the date of withdrawal, revocation or termination of the comprehensive environmental permit issued in relation to the object of category I, for which by the specified date the technological standards have been achieved within the framework of the program.

From the date of application of the coefficients specified in paragraph 2 of this article, a fine in the amount determined by this Code is charged on the amount of the fee that has arisen and accrued in accordance with parts one, two and three of this paragraph.

Footnote. Article 577 as amended by the Laws of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (shall be enforced from 01.01.2022); dated 20.12.2021 No. 85-VII (shall be enforced after the day the legislative act regulating the creation and functioning of the nuclear safety zone comes into force).