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

Article 554. Rates of levies for issuance of permits

1. The rates of levies for the issuance of permits are set in the amount divisible by the monthly calculation index established by the law on the national budget and effective as of the date of payment of such levies.

2. The rates of the levy for the passage of vehicles within the territory of the Republic of Kazakhstan are as follows:

1) for the exit from the territory of the Republic of Kazakhstan of domestic vehicles carrying:

passengers and cargo in international traffic - 1 times the monthly calculation index;

passengers and baggage in international traffic on a regular basis, with a foreign permit for one calendar year obtained in accordance with international treaties of the Republic of Kazakhstan - 10 times the monthly calculation index;

2) for the entry (exit) into (from) the territory of the Republic of Kazakhstan, transit through the territory of the Republic of Kazakhstan of foreign vehicles carrying passengers and cargo in international traffic - 30 times the monthly calculation index;

3) for the passage of domestic and foreign large and (or) heavy vehicles within the territory of the Republic of Kazakhstan – equal to the amounts established by paragraph 3 of this article.

3. The rates of the levy for the passage of domestic and foreign large and (or) heavy vehicles within the territory of the Republic of Kazakhstan are as follows:

1) for the excess of the actual gross weight of a motor vehicle (with or without cargo) over the permissible gross weight – 0.005 times the monthly calculation index per each ton (including not full one) of excess.

The amount of the levy for the excess of the actual gross weight of a motor vehicle (with or without cargo) over the permissible gross weight is calculated by multiplying the indicated levy rate by the amount of such excess and relevant distance of carriage along the route (in km);

2) for the excess of actual axial loads of a motor vehicle (with or without cargo) over permissible axial loads (for each of overloaded single, tandem and triple axles):

Item №	Actual excess over permissible axial loads, %	Tariff for excess over permissible axial loads (MCI)
1	2	3
1.	up to 10 % incl.	0,011
2.	from 10,0 % to 20,0 % incl.	0,014
3.	from 20,0 % to 30,0 % incl.	0,190
4.	from 30,0 % to 40,0 % incl.	0,380
5.	from 40,0 % to 50,0% incl.	0,500
6.	over 50,0%	1

The amount of the levy is calculated by multiplying the rate, corresponding to the amount of actual excess over permissible axial loads, by the distance of carriage along the route (in km);

3) for the excess of dimensions of a motor vehicle (with or without cargo) over permissible overall dimensions relating to the height, width and length of vehicles:

Item №	Motor vehicle dimensions of vehicles, meters	Rates for the excess of permissible overall dimensions (MCI)
1	2	3
1.	Height:
1.1.	over 4 up to 4,5 incl.	0,009
1.2.	over 4,5 up to 5 incl.	0,018
1.3.	over 5	0,036
2.	Width:
2.1.	over 2,55 (2,6 for equidimensional bodies) up to 3 incl.	0,009
2.2.	over 3 up to 3,75 incl.	0,019
2.3.	over 3,75	0,038
3.	Length:
3.1.	for each meter (including not full one) in excess of the permissible length	0,004

The amount of the levy for the excess of dimensions of a motor vehicle (with or without cargo) over permissible dimensions relating to the height, width and length of vehicles is calculated as follows:

the amount of the levy for the excess of dimensions of a motor vehicle (with or without cargo) over permissible dimensions relating to the height, which is the product of multiplication of the rate corresponding to the actual height dimension of a motor vehicle by the distance of carriage along the route (in km)

plus

the amount of the levy for the excess of dimensions of a motor vehicle (with or without cargo) over permissible dimensions relating to the width, which is the product of multiplication of the rate corresponding to the actual width dimension of a motor vehicle by the distance of carriage along the route (in km)

plus

the amount of the levy for the excess of dimensions of a motor vehicle (with or without cargo) over permissible dimensions relating to the length, which is the product of multiplication of the rate corresponding to the actual length dimension of a motor vehicle by the distance of carriage along the route (in km).

4. The rates of the license levy for the right to engage in certain types of activities (the levy for the issuance of licenses to engage in certain types of activities) are as follows:

Item №	Types of licensed activities	Levy rates (MCI)
1	2	3
1.	The rates of the license levy for the right to engage in certain types of activities:
1.1.	Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).
1.2.	Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).
1.3.	Operation of mining facilities and chemical plants	10
1.4.	Purchase of electric energy for power supply purposes	10
1.5.	Performance of works related to the stages of the life cycle of nuclear facilities	100
1.6.	Handling of nuclear materials	50
1.7.	Handling of radioactive substances, devices and installations containing radioactive substances	10
1.8.	Handling of devices and installations generating ionizing radiation	5
1.9.	Rendering of services in the field of nuclear energy use	5
1.10.	Handling of radioactive waste	50
1.11.	Transportation, including transit, of nuclear materials, radioactive substances, radioisotope sources of ionizing radiation, radioactive waste within the territory of the Republic of Kazakhstan	50
1.12.	Activity within former nuclear test sites and other land areas contaminated as a result of nuclear tests	10
1.13.	Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).
1.14.	Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).
1.15.	Production, processing, acquisition, storage, sale, use, destruction of poisons	10
1.16.	Production (formulation ) of pesticides, sale of pesticides, application of pesticides by aerosol and fumigation methods	10
1.17.	Non-scheduled carriage of passengers by buses, minibuses in inter-city interregional, inter-district (inter-city intraregional) and international traffic, as well as scheduled carriage of passengers by buses, minibuses in international traffic	3
1.18.	Activity on the carriage of goods by rail	6
1.19.	Activity related to trafficking in narcotic drugs, psychotropic substances and precursors	20
1.20.	Development and sale (including another transfer) of means of cryptographic protection of information	9
1.21.	Development, production, repair and sale of special technical equipment for operational search activities	20
1.22.	Rendering of services for identification of technical channels for information leakage and special technical means for operational search activities	20
1.23.	Issuance of an opinion (a permit) on (for) importation of special technical means for surreptitious obtaining of information into the customs territory of the Eurasian Economic Union and their exportation from the customs territory of the Eurasian Economic Union	0
1.24.	Issuance of an opinion (a permit) on (for) importation of cipher (encryption) machines into the customs territory of the Eurasian Economic Union and their exportation from the customs territory of the Eurasian Economic Union	0
1.25.	Technical examination of goods for the purpose of classifying them as means of cryptographic protection of information and special technical means for operational search activities	0
1.26.	Registration of notifications about the characteristics of goods (products) containing cipher (encryption) means	0
1.27.	Development, production, repair, acquisition and sale of ammunition, armament and military equipment, spare parts, components and devices for them, as well as special materials and equipment for their production, including their assembly, adjustment, modernization, installation, use, storage, repair and service	22
1.28.	Development, production, acquisition, sale, storage of explosive and pyrotechnic substances and products (except for civilian ones) and their application	22
1.29.	Elimination (destruction, disposal, burial) and processing of released ammunition, weapons, military equipment, special means	22
1.30.	Development, production, repair, sale, collecting, exhibiting civilian and service weapons and cartridges to them	10
1.31.	Development, production, sale, use of civilian pyrotechnic substances and products and their application	10
1.32.	Activity on the use of outer space	186
1.33.	Rendering of services in the field of communications	6
1.34.	Educational activity	10
1.35.	Activity on distribution of TV-, radio channels	6
1.36.	Excluded by the Law of the Republic of Kazakhstan dated 24.06. 2021 No. 53-VII (shall be enforced from 01.01.2022).
1.37.	Medical activity	10
1.38.	Pharmaceutical activity	10
1.39.	Advocacy activity	6
1.40.	Notarial activity	6
1.41.	Activity on execution of enforcement documents	6
1.42.	Is excluded by the Law of the Republic of Kazakhstan dated 21.01.2019 No. 217-VI (shall be enforced upon expiry of ten calendar days after its first official publication).
1.43.	Is excluded by the Law of the Republic of Kazakhstan dated 21.01.2019 No. 217-VI (shall be enforced upon expiry of ten calendar days after its first official publication).
1.44.	Auditing activity	10
1.45.	Performance of works and rendering of services in the field of environmental protection	50
1.46.	Carrying out of security activities by legal entities	6
1.47.	Tour operator activity	10
1.48.	Activity in the field of veterinary medicine	6
1.49.	Forensic expert activity	6
1.50.	Carrying out scientific and restoration work on monuments of history and culture and (or) archaeological work	10
1.51.	Banking operations carried out by*:
1.51.1.	by second-tier banks, branches of banks - non-residents of the Republic of Kazakhstan	800
1.51.2.	organizations carrying out certain types of banking operations	400
1.52.	Operations of banks, branches of banks - non-residents of the Republic of Kazakhstan for the implementation of professional activities in the securities market	800
1.53.	Other operations carried out by banks, branches of banks - non-residents of the Republic of Kazakhstan	800
1.53.1.	Microfinance activities	30
1.54.	Operations of legal entities operating exclusively through exchange offices on the basis of a license of the National Bank of the Republic of Kazakhstan for exchange operations with foreign currency in cash	40
1.55.	Activity in the field of life insurance **	500
1.56.	Activity in the field of general insurance **	500
1.57.	Reinsurance activity as an exclusive activity	500
1.58.	Reinsurance activity	200
1.59.	Activity of an insurance broker	300
1.60.	Actuarial activity	10
1.61.	Brokerage activity	30
1.62.	Dealer activity	30
1.63.	Investment portfolio management activity	30
1.64.	Custodian activity	30
1.65.	Transfer agency activity	10
1.66.	Activity on the organization of trade with securities and other financial instruments	10
1.67.	Clearing activity on transactions with financial instruments	40
1.68.	Survey activity	10
1.69.	Construction and installation works	10
1.70.	Project activity	10
1.71.	Activity on the organization of construction of residential buildings for the money of housing equity holders	10
1.72.	Manufacturing of the State Flag of the Republic of Kazakhstan and the State Emblem of the Republic of Kazakhstan	10
1.73.	Ethyl alcohol production	3 000
1.74.	Production of alcoholic products other than brewing products	3 000
1.75.	Production of brewing products	2 000
1.76.	Storage and wholesale of alcohol products, except for storage and wholesale of alcohol products in their production premises, for each item of activity	200
1.77.	Storage and retail sale of alcohol products, except for storage and retail sale of alcohol products in their production premises, for each item of activity for entities operating:
1.77.1.	in the capital, cities of national and regional significance	100
1.77.2.	in cities of regional significance and rural settlements	70
1.77.3.	in villages	30
1.78.	Manufacture of tobacco products	500
1.79.	Export and import of goods	10
1.80.	Export and import of products subject to export control	10
1.81.	Provision of warehouse services with the issuance of grain receipts	10
1.82.	Gambling business activity:
1.82.1.	for a casino and a slot machine hall	3 845
1.82.2.	for a totalizer and a bookmaker’s office	640
1.83.	Activity relating to commodity exchanges:
1.83.1.	for a commodity exchange	10
1.83.2.	Is excluded - by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication)
1.83.3.	Is excluded - by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication)
1.84.	Is excluded by Law of the Republic of Kazakhstan No. 237-VI dated 18.03.2019 (shall be enforced from 01.01.2020)
2.	Rates of the levy for issuing a duplicate license:
2.1.	to all types of activity, except for specified in Paragraphs 1.51. – 1.53., 1.55. – 1.59., 1.79. – 1.80.	100% of the relevant rate established in Paragraph 1 of this table
2.2.	to the types of activity specified in Paragraphs 1.51. – 1.53., 1.55. – 1.59.	10% от of the relevant rate established in Paragraph 1 of this table
2.3.	to the types of activity specified in Paragraphs 1.79. - 1.80.	1
3.	Licensere-issuance rates:
3.1.	for all types of licenses, except for re-issuance of a license for export and import of goods, as well as for export and import of products subject to export control	10% of the relevant rate established in Paragraph 1 of this table
3.2.	for renewal of a license for the export and import of goods, as well as for the export and import of products subject to export control	1

Note.

* For each banking transaction;

** for each insurance class.

4-1. The license fee rates for issuing a license related to the right to engage in certain sub-types of activities in the field of hydrocarbons shall be:

No.	Subtypes of licensed activity	Rate of levy (MCI)
1	2	3
1.	Rates of license fee for the right to engage in certain subtypes of activities:
1.1.	field research in the exploration and production of hydrocarbons	100
1.2.	seismic operations in hydrocarbons exploration and production	100
1.3.	geophysical work in hydrocarbons exploration and production	100
1.4.	perforating and blasting works in wells in hydrocarbons exploration and production	100
1.5.	well drilling onshore, offshore and inland waters in hydrocarbons exploration and production	100
1.6.	underground repair, testing, development, sampling, conservation, liquidation of wells in hydrocarbons exploration and production.	100
1.7.	well cementing in hydrocarbons exploration and production	100
1.8.	enhanced oil recovery of oil formations and increase in well productivity in hydrocarbons exploration and production	100
1.9.	work to prevent and eliminate spills at offshore hydrocarbon fields	100
1.10	operation of petrochemical plants
1.11	preparation of basic design documents for hydrocarbon fields and analysis of hydrocarbon fields development	100
1.12.	preparation of technical design documents for hydrocarbon fields	100
1.13.	operation of main pipelines	100
2.	rate for reissuing licenses for subtypes of activities specified in paragraphs 1.1 - 1.13 (when applying for a license electronically)	8% of the rate when issuing a license
3.	fees for issuing a duplicate license (when applying for a license electronically)	80% of the rate when issuing a license

5. The rates of the levy for issuing a permit for the use of the radio-frequency spectrum to TV and radio broadcasting organizations are as follows:

1) for VHF television:

Item №	Population (thousand people)	Transmitter power (W)	Rate of levy for one channel (MCI)
1	2	3	4
1.	up to 10 incl.	up to 100 incl.	20
2.	from 10 to 50 incl.	up to 500 incl.	41
3.	from 10 to 50 incl.	over 500	83
4.	from 50 to 100 incl.	up to 1000 incl.	124
5.	from 50 to 100 incl.	over 1000	249
6.	from 100 to 200 incl.	up to 1000 incl.	290
7.	from 100 to 200 incl.	over 1000	435
8.	from 200 to 500 incl.	up to 2000 incl.	828
9.	from 200 to 500 incl.	over 2000	1243
10.	over 500	up to 5000 incl.	2367
11.	over 500	over 5000	3550

2) for UHF television:

Item №	Population (thousand people)	Transmitter power (W)	Rate of levy for one channel (MCI)
1	2	3	4
1.	up to 10 incl.	up to 100 incl.	13
2.	from 10 to 50 incl.	up to 500 incl.	26
3.	from 10 to 50 incl.	over 500	52
4.	from 50 to 100 incl.	up to 1000 incl.	78
5.	from 50 to 100 incl.	over 1000	155
6.	from 100 to 200 incl.	up to 1000 incl.	181
7.	from 100 to 200 incl.	over 1000	272
8.	from 200 to 500 incl.	up to 2000 incl.	518
9.	from 200 to 500 incl.	over 2000	777
10.	over 500	up to 5000 incl.	1479
11.	over 500	over 5000	2219

3) for VHF FM radio broadcasting:

Item №	Population (thousand people)	Transmitter power (W)	Rate of levy for one channel (MCI)
1	2	3	4
1.	up to 10 incl.	up to 100	5
2.	from 10 to 50 incl.	up to 500 incl.	9
3.	from 10 to 50 incl.	over 500	18
4.	from 50 to 100 incl.	up to 1000 incl.	27
5.	from 50 to 100 incl.	over 1000	53
6.	from 100 to 200 incl.	up to 1000 incl.	62
7.	from 100 to 200 incl.	over 1000	93
8.	from 200 to 500 incl.	up to 2000 incl.	178
9.	from 200 to 500 incl.	over 2000	266
10.	over 500	up to 5000 incl.	488
11.	over 500	over 5000	732

4) for SW, MW, LW radio broadcasting:

Item №	Population (thousand people)	Transmitter power (W)	Rate of levy for one channel (MCI)
1	2	3	4
1.	over 500	up to 100 incl.	5
2.		from 100 to 1000 incl.	15
3.		from 1000 to 10000 incl.	30
4.		from 10000 to 100000 incl.	45
5.		from 100000	89

6. The rate of the levy for issuing a duplicate of a permit for the use of the radio-frequency spectrum to TV and radio broadcasting organizations is 2 MCI.

7. Excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.07.2023).

8. The rates of the levy for the issuance of permits, consent to participants in the banking and insurance markets are as follows:

Item №	Types of permits	Levy rates (MCI)
1	2	3
1.	Permit to set up or acquire a subsidiary by a bank and (or) a banking holding company	50
2.	Permit to set up or acquire a subsidiary by an insurance (reinsurance) organization and (or) an insurance holding company	50
3.	Permit for material participation in the capital of organizations of a bank, insurance (reinsurance) organization, bank holding company, insurance holding company	50
4.	Consent to obtain the status of a bank holding company or a major bank participant:
4.1.	for individuals	100
4.2.	for legal entities	500
5.	Consent to obtain the status of an insurance holding company or a major participant in an insurance (reinsurance) organization:
5.1.	for individuals	50
5.2.	for legal entities	50
6.	Consent to the election (appointment) of executives of a bank, an insurance (reinsurance) company, an insurance broker, a branch of a bank - a non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) company - a non-resident of the Republic of Kazakhstan, a branch of an insurance broker - a non-resident of the Republic of Kazakhstan, banking, insurance holding companies, Joint-Stock Company "Insurance Payments Guarantee Fund"	25

9. The rates of the levy for the issuance and (or) extension of the permit to employ foreign staff in the Republic of Kazakhstan are set by the Government of the Republic of Kazakhstan.

10. The rate of the levy for issuing a document confirming the residence of a foreigner or a stateless person who is an investment resident of the Astana International Financial Center is 7,000 MCI.

Article 554 is provided to supplemen with paragraph 10 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022).

Footnote. Article 554 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 21.01.2019 No. 217-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 No. 241-VI (enforcement see Article 2); 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); No. 268-VI dated 28.10.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); No. 289-VІ dated 26.12.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 02.07.2020 No. 354-VI (shall be enforced from 01.01.2021); dated 10.12.2020 No. 382-VI (enforcement see Article 2); dated 24.06. 2021 No. 53-VII (shall be enforced from 01.01.2022); dated 20.12.2021 No. 85-VII (enforcement, see art. 2)

Chapter 69. FEES

Clause 1. Fee for the use of licenses for engaging in certain types of activities