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

Article 560. The fee payers

1. The fee payers are persons that received:

a land plot for temporary land use for a fee (lease);

a subsoil plot on the basis of a license for exploration or extraction of solid minerals.

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

The legal entity’s decision or its cancellation is 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, this decision is 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.

The provisions of this paragraph shall not apply to taxpayers that received a subsoil plot on the basis of a license for exploration or extraction of solid minerals.

3. The fee shall not be paid by:

taxpayers applying a special tax regime for peasant or farm enterprises – with respect to land plots used in the activity, to which this special tax regime applies;

a concessionaire – with respect to land plots granted for implementation of a concession agreement concluded in accordance with the legislation of the Republic of Kazakhstan within the time period specified in the concession agreement, but in any event not more than for five years from the date of a decision of a local executive body to grant the right of temporary land use for a fee.

4. Was valid from 01.01.2018 to 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017.

Footnote. Article 560 as amended by Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017 (valid from 01.01.2018 to 01.01.2020).