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

Article 596. The order for calculation and payment

1. The fee amount is calculated by the authorized state body for the state policy in the field of communications in accordance with technical parameters, including the power of a radio-electronic transmitter, specified in permits, based on the annual fee rates, depending on the type of radio communication and the area of coverage by the radio frequency spectrum.

2. If the period of use of the radio-frequency spectrum within a taxable period is less than one year, the fee amount is determined by dividing the fee amount, calculated for a year, by twelve and multiplying the quotient by the corresponding number of months of actual period of use of the radio-frequency spectrum within a year.

In this case, the actual period of use of the radio-frequency spectrum is determined as the one running from the beginning of a taxable period (if the right to use the radio-frequency spectrum on the basis of a permit was in effect (arose) as of the date of the beginning of the taxable period) or from the 1^st day of the month, in which such right arose, until the 1^st day of the month, in which such right shall be (was) terminated, or until the end of a taxable period (if such right was available (in effect) as of the date of the end of the taxable period).

3. The authorized state bodies for the state policy in the field of communications issue a notice indicating the annual fee amount and send it to the payers on or before February 20 of a current reporting period.

If a permit certifying the right to use the radio-frequency spectrum was obtained after the specified date, the authorized state body for the state policy in the field of communications sends a notice to a taxpayer indicating the fee amount on or before the 20^th day of a month following the month, in which the taxpayer received a permit to use the radio-frequency spectrum.

4. Unless otherwise established by this paragraph, the annual fee shall be paid to the state budget at the location of a payer in equal parts on or before March 25, June 25, September 25 and December 25 of a current year.

If a permit certifying the right to use the radio-frequency spectrum was obtained after one of the above deadlines for the payment, the first deadline for the payment to the state budget shall be the next scheduled payment date after receiving the notice specified in paragraph 3 of this article.

At the same time, the amount of the fee payable to the state budget is redistributed in equal parts among the forthcoming payment dates in a current taxable period.

5. Foreigners, stateless persons and non-resident legal entities, not operating in the Republic of Kazakhstan and not registered as taxpayers of the Republic of Kazakhstan, pay the fee to the budget at the location of the authorized state body for the state policy in the field of communications for the entire period of validity of the right to use the radio-frequency spectrum specified in a permit for the use of the radio-frequency spectrum, but not less than for 1 month, on or before the 25^th day of a month following the month, in which such a permit was obtained.