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

Article 591. Rates of the fee for the use of specially protected natural areas

1. The rates of the fee for the use of specially protected natural areas of national significance are determined on the basis of 0.1 MCI established by the law on the national budget and effective as of January 1 of a relevant financial year, in which it may become necessary to use specially protected natural areas, per each day of stay in a special protected natural area.

2. The rates of the fee for the use of specially protected natural areas of local significance are established by local representative bodies of the regions, cities of national significance and the capital based on recommendations of local executive bodies of the regions, cities of national significance and the capital.
Article 592. The order for calculation and payment

1. The fee payers calculate its amount on their own on the basis of the established rates and the number of days of stay in a specially protected natural area, except for the cases provided for in this paragraph.

As for individuals and legal entities that are owners and users of land plots within the boundaries of specially protected natural areas, an item subject to the fee is:

1) the number of employees;

2) the number of individuals staying in inpatient facilities for treatment, recreation, sports and recreation facilities located in such a specially protected natural area.

2. The fee amount shall be paid to the state budget at the location of a specially protected natural area.

3. The fee amount is paid to the state budget either by transfer through second-tier banks or organizations carrying out certain types of banking operations, or in cash at checkpoints or in other specially equipped places established by environmental organizations specified in the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas”, on the basis of accountable forms in accordance with the procedure established by the authorized body for environmental protection, or receipts of a cash register, terminals, confirming the payment in question.

4. Environmental organizations defined by the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas” shall deliver the fee amounts received in cash to second-tier banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received for its subsequent transfer to the state budget. If daily cash receipts are less than 10 times the MCI, the money is transferred once in three operational days of the day the money was received.

5. When individuals pay the fee amount in cash, it is required to indicate a business identification number of environmental organizations defined by the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas” on accountable forms instead of an individual identification number of an individual.
Clause 8. Fee for the use of the radio-frequency spectrum