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

Article 583. The order for calculation and payment

1. The fee amount is calculated by the payers on the basis of the established rates and the number of animals or weight (for certain species of aquatic animals).

When calculating the fee amount for foreigners’ hunting in the Republic of Kazakhstan, a coefficient of 10 is applied to the established rates.

2. The amount of the fee shall be paid to the budget at the place where the permit for the use of wildlife is received. Payment shall be made before obtaining a permit by transferring through second-tier banks or organizations carrying out certain types of banking operations, with the exception of fees for the use of species of animals that are objects of commercial fishing, in excess of the amount of fees payable to the budget in the amount of more than 350 times the amount MCI for quotas for the withdrawal of commercial fishing objects of the current year.

Payment for the use of species of animals that are objects of commercial fishing, in excess of the amount of the fee payable to the budget in the amount of more than 350 times the MCI for the quotas for the withdrawal of commercial fishing objects of the current year shall be made in shares within the following terms:

until December 25 of the current year - 20 percent of the total quota issued in the current year;

until March 25 of the year following the year in which the quota was issued - 40 percent of the total quota issued in the current year;

until June 25 of the year following the year in which the quota was issued - 40 percent of the total quota issued in the current year.

Footnote. Article 583 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).

Clause 6. Fee for forest use