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

Article 589. General provisions

1. The fee for the use of specially protected natural areas (for the purposes of this Clause, hereinafter referred to as the fee) is charged for the use of specially protected natural areas of the Republic of Kazakhstan within the outer boundaries of specially protected natural areas (except for the territories of national natural monuments, national nature reserves, national conservation areas) for scientific, environmental and educational, cultural and educational, educational, tourist, recreational and limited economic purposes, defined by the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas”.

2. The fee is charged for the use of specially protected natural areas occupying land plots within the outer boundaries of specially protected natural areas and used for the purposes specified in paragraph 1 of this article, regardless of the intended use of the land plots and their belonging to any land category.

3. Quarterly, on or before the 15^th day of a month following a reporting quarter, environmental organizations submit information on the fee payers and taxable items to the tax authorities at their location in accordance with the form established by the authorized body.
Article 590. The fee payers

1. The fee payers are individuals and legal entities using specially protected natural areas of the Republic of Kazakhstan.

2. By its decision, a legal entity has the right to recognize its structural unit as an independent fee payer.

The decision of a legal entity or its cancellation shall be 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 by its decision, this decision shall be 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.

3. The fee shall not be paid by:

individuals permanently residing in populated localities and (or) having dacha plots within the boundaries of specially protected natural areas;

environmental organizations defined by the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas”.