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

Article 550. General provisions on levies

1. Fees are one-time payments to the budget, which shall be collected by tax authorities, local executive bodies and other authorized state bodies when performing:

1) registration actions;

2) actions to issue permits or their duplicates.

At the same time, for the purposes of this chapter, permissive documents also mean consents issued by the authorized body for the regulation, control and supervision of the financial market and financial organizations and a document confirming the residence of a foreigner or a stateless person who is an investment resident of the International financial centre “Astana”, issued by tax authorities in the manner and in cases established by the legislation of the Republic of Kazakhstan, not related to permits.

2. For the purposes of this chapter, registration actions mean the commission by the authorized state bodies and the authorized organization in the field of civil aviation in the manner determined by the legislation of the Republic of Kazakhstan, the following actions:

1) state registration of legal entities and registration of branches and representative offices, as well as their re-registration;

2) Is excluded by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.07.2018);




3) state registration of a pledge of movable property and mortgage of a vessel, as well as state registration of irrevocable authority for deregistration and exportation of a vessel;

4) state registration of space facilities and rights to them;

5) state registration of vehicles, as well as their re-registration;

6) state registration of medical products and medical devices, as well as their re-registration;

7) Is excluded by the Law of the Republic of Kazakhstan dated 20.06.2018 No. 161-VI (shall be enforced upon expiry of three months after its first official publication);




8) registration of a TV and radio channel, a print periodical, an information agency and a network publication;

9) is excluded by the Law of the Republic of Kazakhstan dated 02.07.2020 No. 354-VI (shall be enforced from 01.01.2021).

3. Fees shall be charged upon issuance by the relevant authorized state bodies, tax authorities, local executive bodies and an authorized organization in the field of civil aviation in the manner prescribed by the legislation of the Republic of Kazakhstan of the following documents or their duplicates:

1) licenses for certain types of activities subject to licensing in accordance with the legislation of the Republic of Kazakhstan;

2) permits, consents to the banking and insurance market participants issued by the authorized state body for the regulation, control and supervision of the financial market and financial organizations in the manner and in the cases established by the legislation of the Republic of Kazakhstan;

3) permits issued for the passage of vehicles within the territory of the Republic of Kazakhstan (hereinafter referred to as the levy for the passage of vehicles within the territory of the Republic of Kazakhstan):

exit from the territory of the Republic of Kazakhstan of domestic vehicles performing international carriage of passengers and cargo;

entry (exit) to the territory (from the territory) of the Republic of Kazakhstan, transit through the territory of the Republic of Kazakhstan of foreign vehicles performing international carriage of passengers and cargo;

passage of domestic and foreign large and (or) heavy vehicles within the territory of the Republic of Kazakhstan;

4) permits for the use of the radio-frequency spectrum to TV and radio broadcasting organizations, issued by the authorized state body for the state policy in the field of communications (except for state organizations obtaining a permit to use the radio-frequency spectrum for the performance of functional duties assigned to them);

5) certificates issued by an authorized organization in the field of civil aviation, for compliance with certification requirements established by the legislation of the Republic of Kazakhstan, regulating the use of the airspace of the Republic of Kazakhstan and aviation activities;

6) a permit to employ foreign nationals in the Republic of Kazakhstan (its extension);

7) a document confirming the residence of a foreigner or a stateless person who is an investment resident of the International financial centre “Astana”.

4. Authorized state bodies and an authorized organization in the field of civil aviation, carrying out appropriate actions, in the performance of which the collection of a fee is provided, shall calculate and accrue the amounts of fees in accordance with the legislation of the Republic of Kazakhstan, and shall also be responsible for the completeness of collection, the timeliness of payment of the calculated (accrued ) fees to the budget, as well as for the reliability of information provided to the state revenue authorities in accordance with paragraph 5 of this article.

5. The authorized state bodies and the authorized organization in the field of civil aviation on a quarterly basis, no later than the 20th day of the month following the reporting quarter, shall provide the tax authority at the place of their location (until the transfer is fully automated) information about the payers of the levy and taxable items in the form established by the authorized body, except for the cases provided for in Article 26 of this Code.

Footnote. Article 550 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.07.2018); dated 20.06.2018 No. 161-VI (shall be enforced upon expiry of three months after its first official publication); dated 28.12.2018 No. 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication); No. 249-VI dated 04.19.2019 (shall be enforced since 01.08.2019); No. 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 02.07.2020 No. 354-VI (shall be enforced from 01.01.2021); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).